A:
.Zczya A share Ａ股；甲类股份
u D>= abatement of tax 减税；减扣免税额
[p9v#\G; [ ABN AMRO Bank N.V. 荷兰银行
dv>n38&mDQ above-the-line expenditure 线上项目支出；经常预算支出
bO2?DszT5 above-the-line receipt 线上项目收入；经常预算收入
H #_Zv] ABSA Asia Limited 南非联合亚洲有限公司
Z;Hkx1 absolute change 绝对数值变更
M/quswn1 absolute expenditure 实际开支
8^ >c_%e} absolute guideline figure 绝对准则数字
l P3|h* absolute interest 绝对权益
YND }P9 h absolute order of discharge 绝对破产解除令
)Q'E^[Ua absolute profit margin 绝对利润幅度
g w([08 absolute value 实值；绝对值
zo( #tQ-'m absolutely vested interest 绝对既得权益
|MFAP!rycS absorbed cost 已吸收成本；已分摊成本
<'~m1l#2 absorption 吸收；分摊；合并
[ & n[p? absorption rate 吸收率；摊配率；分摊率
h9)fXW ACB Finance Limited 亚洲商业财务有限公司
^iMr't\b acceptable form of reciprocity 合理的互惠条件
WHY /x /$ acceptable rate 适当利率；适当汇率
L "|Bm{Run acceptance agreement 承兑协议
)pH+ibR acceptance for honour 参加承兑
3NtUB;! acceptor 承兑人；接受人；受票人
cx$IWQf2 acceptor for honour 参加承兑人
]a4U\ yr accident insurance 意外保险
M_};J; Accident Insurance Association of Hong Kong 香港意外保险公会
uqC#h,~
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Y/kq!)u;%L accident year basis 意外年度基准
h6
{vbYj accommodation 通融；贷款
N v7-6C6< accommodation bill 通融票据；空头票据
}+9?)f{?@ accommodation party 汇票代发人
\;)g<TwL account balance 帐户余额；帐户结余
k0e}`#t account book 帐簿
%hsCB
.r>| account collected in advance 预收款项
'd+fGx7i account current book 往来帐簿
=Z account of after-acquired property 事后取得的财产报告
,2nu*+6Y/ account of defaulter 拖欠帐目
b$,Hlh,^ account payable 应付帐款
l~rj7f; account payee only [A/C payee only] 只可转帐；存入收款人帐户
}_]AQN$'G account receivable 应收帐款
e{5?+6KH account receivable report 应收帐款报表
c4Zpt%:}h account statement 结单；帐单；会计财务报表
TwPQ8}pj? account title 帐户名称；会计科目
jr4xh {Z` accountant's report 会计师报告
[34N/;5 Accountant's Report Rules 会计师报告规则
J cR|{9ghT accounting and auditing procedure 会计与审计程序；会计与核数程序
[i` Accounting Arrangements 《会计安排》
LpU }. accounting basis 会计基础
HU $"o6ap accounting by Official Receiver 破产管理署署长呈交的帐目
.J)TIc__|A Accounting Circular 《会计通告》
T;/GHC`{Y accounting class 会计类别
`FMo; ,j accounting date 记帐日期；会计结算日期
^)Hf % accounting for money 款项核算
\v Ajg Accounting Officer 会计主任
}`B
.(3n accounting period 会计报告期；会计期
^HSxE accounting policy 会计政策；会计方针
@.e X8~3 = accounting practice 会计惯例
R&Y_ accounting principle 会计准则
<
'5~p$ accounting record 会计记录
HY)xT$/J accounting report 会计报告
<: v+<)K Accounting Services Branch [Treasury] 会计事务部〔库务署〕
[tpiU'/Zl Accounting Society of China 中国会计学会
@f-X/q]P accounting statement 会计报表
<?nI O accounting system 会计制度；会计系统
"tz6O0D accounting transaction 会计事项；帐务交易
\Fz9O-j b4 accounting treatment 会计处理
8wsU`40=Q accounting year 会计年度
0>sa{Z accretion 增值；添加
9GD0jJEu accrual 应计项目；应累算数目
fwFJe(. accrual basis 应计制；权责发生制
xol %\$| accrual basis accounting 应计制会计；权责发生制会计
<k:I2LF_ accrue 应累算；应计
I\. |\^ accrued benefit 应累算利益
5naFn m7% accrued charges 应计费用
:<qe2Z5k accrued cumulative preference share dividend 应累算的累积优先股股息
*,\"}x* accrued expenses 应累算费用
?G,4N<]Nu accrued interest payable 应付利息；应计未付利息
>!=@TK(~ accrued interest receivable 应收利息；应计未收利息
G]'ah1 W accrued right 累算权益
^c\O , *: accruing profit 应累算的利润
jSY[Y:6md accumulated fiscal reserve 累积财政储备
VsQ|t/|# accumulated profit 累积利润；滚存溢利
] 3{t}qY$A accumulated reserve 累积储备
nje7?Vz accumulation of surplus income 累积收益盈余
ENTcTrTn acquired assets 既得资产
,&h v x acquisition 收购；购置；取得
V.GM$ acquisition cost 购置成本
)d2Z g acquisition expenses 购置费用
1B~O!']N< acquisition of 100% interest 收购全部股权
>v:ex(y0 acquisition of control 取得控制权
0|P=S|%~ acquisition of fixed assets 购置固定资产
FU3 K?A
B acquisition of shell “买壳”
m TE(J Zt acquisition price 收购价
( C!p2f act of God 天灾
V?u#WJy/ acting partner 执事合伙人
aA`eKy) \ active market 买卖活跃的市场；交投畅旺的市场；旺市
J2=4%#R! active partner 积极参与的合伙人
$Ll9ak} active trading 交投活跃
GcVQz[E actual circulation 实际流通
NI V}hf YF actual cost 实际成本
#fuUAbU0 X actual expenditure 实际开支；实际支出
v"G1vSx)BT actual income 实际入息；实际收入；实际收益
iq; |
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75# 8P?i actual price 现货价；实际价格
{D4FYr
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6@N,'a8r actual quotation 实盘；实际价位；实际报价
0JlNUO5Nt actual year basis 按实际年度计算
3( BL actuals 实货
X 0.H(p#s actuarial investigation 精算调查
&6x(%o| actuarial principle 精算原则
'}Fe&% actuarial report 精算师报告
yfG;OnkZ Actuarial Society of Hong Kong 香港精算学会
pR
S! actuarial valuation 精算师估值
o :d 7IL actuary 精算师
a"vzC$Hxd ad referendum agreement 暂定协议；有待覆核的协定
v)5;~.+% ad valorem duty 从价税；按值征税
[6!k:-t+ ad valorem duty system 从价税制
}t)+eSUA ad valorem fee 从价费
Fw<"]*iu ad valorem tariff 从价关税
-b-a2 1,m> additional allowance 额外免税额
*S;}&VAZ additional amount for unexpired risk 未过期风险的额外款额
7>yd additional assessable profit 补加应评税利润
W'./p"2g additional assessment 补加评税
yYCS-rF> additional commitment 额外承担
'UhoKb_p additional commitment vote 额外承担拨款
V[tebv! additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Ydh Tjv x additional dependent parent allowance 供养父母额外免税额
?H=YJK$k additional provision 额外拨款
sVFO&|L additional stamp duty 附加印花税
W:r[o%B additional tax 补加税罚款；补加税款
P6gkbtg Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
.(@=L1C<}J adjudged bankrupt 被裁定破产
UsE\p9mCuV adjudicated bankrupt 裁定破产人
7hk)I`o65 adjudication fee 裁定费；评定印花税额手续费；评估契据费
|bnd92fvks adjudication of bankruptcy 裁定破产；宣告破产
]v
${k adjudication of insolvency 裁定无力偿还债务
fb q$:Q44 adjusted actual 经调整的实数；调整后的实数
8+'}` adjusted current assets 经调整的流动资产；调整后的流动资产
;(NTzBq!1 adjusted figure 经调整的数字；调整后的数额
Z0<Vss adjusted liabilities 经调整的负债；调整后的负债
#w{`6}p adjusted loss 经调整的亏损；调整后的亏损
I{IB> j}8 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
gT)(RS`_) adjusted profit 经调整的利润；调整后的利润
uN%Cc12 adjusted surplus 经调整的盈余额；调整后的盈余额
vp u#!(N adjusted value 经调整的价值；调整后的价值
i 8s v,P adjustment 调整；修订；理算〔保险〕
@M'k/jl adjustment centre 调剂中心
9)!Ks g(h adjustment lag 调整过程的时间差距；调整时差
AwJg/VBo) adjustment mechanism 调整机制
8SjCU+V adjustment of loss 亏损调整
Id=20og adjustment process 调整过程；调整程序
iJTG +gx adjustment range 调整幅度
/~"- q administered exchange rate 受管制汇率
.eJKIck Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
i /X3k& administration expenses 行政费用
%KyZ15_(-L administration fee 手续费；行政费
%xgP*%Sv2 administration in bankruptcy 破产管理
4&*lpl*N administration order 遗产管理令
~>:JwTy administrator 管理人；遗产管理人
o]?
yyP administrator of the estate 遗产管理人
:,8y8z$+ admission of debt 债项承认书
]j&m\'-s admission of proof 接纳债权证明
ioi/`iQR advance 放贷款项；垫付款项；预支款项；预付款项
Q6
*n'6 advance account 暂支帐目；预付款帐户
{\$S58 5 advance compensation 预付补偿金
>k
@t.PeoV advance from shareholder 股东垫款
4!!|P advance pending reimbursement 预支以待日后付还
maa p X/J advanced economy 先进经济体系
G@s:|oe advancement 预付；预付财产
voZaJ2ho/O advances warrant 垫款令
k=)U advancing 贷出
Sm/8VSY adverse balance 逆差
C
>OeULD adverse exchange 逆汇
Hca(2 ]T- advertisement addressed to shareholders 在报章刊登的致股东通告
!{ &r|6 advice for collection 托收通知书
uI,*&bP advice of drawing 提款通知书；汇票通知书
ZcA"HD% advice of payment 付款通知
: V9Q<B^ Advisory Committee [Securities and Futures Commission]
!WyJ@pFU^ 谘询委员会〔证券及期货事务监察委员会〕
r6S Advisory Committee on Diversification 经济多元化谘询委员会
TXB!Y!RG# affidavit 誓章；遗产申报誓章
xM_#F xJb affidavit of no receipt 述明无收款的誓章
2tz4Ag affiliate 联号；联营公司；附属公司
+:Zwo+\kSN affiliated company 附属公司；联号；联营公司
\KV.lG! affirmation [estate duty] 非宗教式宣誓〔遗产税〕
SlsNtaNt affordability 负担能力
L91(|gQP African Development Bank [AfDB] 非洲开发银行
HG7Qdw2+O after-acquired property 事后取得的财产
+C=vuR after-hours dealing 市后交易
oCo~,~kTR after-tax profit 税后盈利；税后利润；税后溢利
.\ bJ,of9 agency agreement 代理协议
dO D(< agency expenses 代理机构的开支
wU%uO/sU9 agency fee 代理费
Md6u4c Agency Law 《代理法》
~cr iZI/ agent 代理人；承销人
4f j}d.? agent of company 公司代理人
orJ|Q3c)d agent's fee 代理人费；经纪费
m]DP{-s4 aggregate 总计；总数；总体数字
{JWixbA aggregate amount 总款额；总额
T)tr"<F5NP aggregate assets and liabilities 总体资产与负债
Q }&'1J aggregate at constant price 按固定价格计算的总体数字
Rr LiH> aggregate demand 总需求
8mr fs%_ aggregate gross position 总持仓量
X}[1Y3~y aggregate limit 总限额
uNf'Zeo aggregate of salaries tax 合计薪俸税
Nr@,In|JS aggregate performance 总体表现；总体业绩
rT="ciQ aggregate supply 总体供应
,I iKe_B aggregate surplus 总盈余
B~o3Z aggregate total 整体总额
-IIrrY
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Qz`evvH aggregated basis 合计基准
4H;g"nWqO aggregated net chargeable income 合计应课税入息实额
-t_&H\_T aggregation 合并计算；合计；总和
yc0
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^(Gl$GC$Mu aggregation of property 财产的总和
-Ua 5anzB agio 差价；贴水
@Hj ]yb5 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
|(~IfSE2 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
r%: :q^b3 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
,5 8-h?B0v Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
T:j41`g%s 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
i(A `'V8GY Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
|TJ gH<I 《香港政府和大韩民国政府关于相互促进和保护投资协定》
[?z;'O}y agreement for a settlement 授产协议
['(qeS@5O agreement for assignment 转让协议
6 X ]I`e agreement for sale 售卖协议；买卖协议
eI|FrBq% agreement for sale and purchase 买卖协议
z{.&sr>+v agreement for the payment of interest 支付利息协议
qRT5|\l agreement for the repayment of money 还款协议
Fmn_fW 6 agreement of reinsurance 再保险协议
",YNphjAn Agricultural Bank of China 中国农业银行
qLBQ!>lR
air passenger departure tax 飞机乘客离境税
8Ogg(uS70' Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
T c-fO
/0 airport tax 机场税
kU:Q&[/jzH alcohol duty 酒精税
covCa )kf alienation 让与；让渡；转让
z%fjG} z alimony 生活费；赡养费
5P* jGOg . All Ordinaries Index [AOI] 所有普通股指数
319 4] all risks 全险；综合险
+ fvVora All Sales Record for Stock Market 《股票市场成交报告》
S?DMeZ{: Allied Capital Resources Limited 新联财务有限公司
89[/UxM) all-items index [Consumer Price Index] 总指数〔消费物价指数〕
i{g~u<DH)Q allocation letter 拨款信件
oKRI2ni$j9 allocation of fund 分配款项；预留款项
k8Dk;N allocation of profit 利润分配；溢利分配
xqT} 9, allocation warrant 拨款令
b#709VHm allotment 分配；配股
w_@6!zm allotment notice 股份配售通知；配股通知
"+Ks# allotment of shares 股份分配
M!G/5:VZ allowable 可获宽免；免税的
*"|f!t allowable business loss 可扣除的营业亏损
0>Kgz!I allowable expenses 可扣税的支出
~Q- /O~ allowance 免税额；津贴；备抵；准备金
i&HU7mP/ allowance for debts 债项的免税额
=)#XZ[#F allowance for depreciation by wear and tear 耗损折旧免税额
B"7~[,he allowance for funeral expenses 殡殓费的免税额
a# 0*#&?7@ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
$y)tcVc allowance for repairs and outgoings 修葺及支出方面的免税额
%PVu >^ allowance to debtor 给债务人的津贴
y] Q/(O alteration of capital 资本更改
][f 0ZMa alternate trustee 候补受托人
J^ kSp amalgamation 合并
- 6q7 ze{@ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
BT:b&"AR[ ambit of charges 征税范围；收费范围
8pmW w? amended valuation 经修订的估值
7x*L 1>[`' American Commodities Exchange 美国商品交易所
98}l`J=i American Express Bank Limited 美国运通银行
K/& American Stock Exchange 美国证券交易所
Y(JZP\Tf_N amortization 摊销
n`Ypv{+ {% amount due from banks 存放银行同业的款项
T5[(v Tp amount due from banks abroad 存放海外银行同业的款项
Ornm3%p+e amount due from holding companies 控股公司欠款
.j!:Hp(z} amount due from local banks 存放本港银行同业的款项
gYL#} ) g amount due to banks 银行同业的存款
&S^a_L: amount due to banks abroad 海外银行同业的存款
H8c -/ amount due to holding companies 控股公司存款
y_IF{%i amount due to local banks 本港银行同业的存款
BQMo*I>I amount due to outport banks 外埠银行同业的存款
q|.0Ja amount for note issue 发行纸币的款额
h#h )=; amount of bond 担保契据的款额
ud (w0eX amount of consideration 代价款额
en MHK N g amount of contribution 供款数额
wh]v{Fi' amount of indebtedness 负债款额
<.|]%7 amount of principal of the loan 贷款本金额
-P]onD
amount of rates chargeable 应征差饷数额
NS4 W!o;" amount of share capital 股本额
T.!.3B$@] amount of sums assured 承保款额
.v) A|{:2 amount of variation 变动幅度
`?N|{kb amount of vote 拨款数额
P\X$fD amount payable 应付款额
_h B7;N3 amount receivable 应收款额
r^d:Po Amsterdam Stock Exchange 阿姆斯特丹证券交易所
AQ-R^kT analysis 分析
O sIvW'$\ ancillary risk 附属风险
!O,`Z`T? annual account 周年帐目；周年帐目报表；年度决算；年结
)q+;+J`> annual accounting date 年结日期
Jl) Q # annual allowance 每年免税额；年积金；年度津贴；年津
\p iz Vt annual balance 年度余额
b<g9L4s annual disposable income 每年可动用收入
(
Q k*B annual estimates 周年预算
c}7Rt|`c annual fee 年费
]T<RC\o annual general meeting 周年大会
}8'bXG+ annual growth rate 年增率；每年增长率
i/DUB<>p6 annual long-term supplement 长期个案每年补助金
}5gQ dj[Y annual pensionable emolument 可供计算退休金的年薪
BfvvJ h_ annual report 年报
p 6{8t} Annual Report on the Consumer Price Index 《消费物价指数年报》
jivGkIj!8 annual return 周年报表；周年申报表；每年报税表格
xirZ.wj W Annual Return Rules 《周年报表规则》
v3/G.B @= annual review of consumer prices 每年消费物价回顾
H+5N+AKb@ annual roll-forward basis 逐年延展方式
~ EhM"go annual salary 年薪
,|R\ Z,s annual statement 年度报表；年度决算表
!uHVg(} 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
"qY_O/Eg]] annuitant 年金受益人
sr$JFMTO11 annuity 年金
!_1RQ5]^ annuity contract 年金合约
ADZU?7) annuity on human life 人寿年金
w#$Q?u ,G antecedent debt 先前的债项
"IdN *K ante-dated cheque 倒填日期支票
6c#1Do(W+ anticipated expenditure 预期开支
SQBe}FlktK anticipated net profit 预期纯利
X pf: I anticipated revenue 预期收入
X04JQLhy" anti-inflation measure 反通货膨胀措施
DmpD`^?-L anti-inflationary stance 反通货膨胀立场
yFqB2(Dv apparent deficit 表面赤字
GA)t!Xg^ apparent financial solvency 表面偿债能力
8<g9 ~L apparent partner 表面合伙人
3hzKd_ application for personal assessment 个人入息课税申请书
K<w$ application of fund 资金应用
U{.y X7 application to release as liquidator and to destruct the books of accounts and documents
|NWo.j>4- 申请免除清盘人职务及毁灭帐簿与文件
RS[QZOoW} appointed actuary 委任精算师
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d"8 appointed auditor 委任核数师；委任审计师
m:{IVvN_ appointed trustee 委任的受托人
^{fA:N= appointer 委任人
&Uk h apportioned pro rata 按比例分摊
_"c?[n apportionment 分配；分摊
1A\N $9Dls Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Zut"P3d=J apportionment formula 分摊方程式
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1v oc apportionment of estate duty 遗产税的分摊
q vGkTE appraisal 估价；评估
B"I^hrQ appreciable growth 可观增长
V> @+&q appreciable impact 显着影响
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=\ appreciable increase 可观增长
0=K yupwXC appreciation 增值；升值
t=(CCq_N, appreciation against other currencies 相对其他货币升值
5 XA{<)$ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
{`1gD KH appreciation tax 增值税
+/~;y{G..z appropriation 拨款；拨用；拨付
]PjJy/vkjj appropriation account 拨款帐目
(\NZ)Ys Appropriation Bill 拨款法案
OAZ5I)D> appropriation-in-aid system 补助拨款办法
>FM2T<.; approved assets 核准资产
-eoXaP{[ approved basket stock 认可一篮子证券
a{7'qmN1 approved budget 核准预算
V17SJSC- approved charitable donation 认可慈善捐款
YeCS`IXm approved charitable institution 认可慈善机构
s: \FlQ0 approved currency 核准货币；认可货币
x.~A vJ approved estimates 核准预算
}0~4Z)?e3 approved estimates of expenditure 核准开支预算
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8W8M approved overseas insurer 核准海外保险人
=6:>C9 approved overseas trust company 核准海外信托公司
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iV*M approved pooled investment fund 核准汇集投资基金
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x$!F# approved provident fund scheme 认可公积金计划
5ki<1{aVtZ approved provision 核准拨款
KI{B<S3*Z approved redeemable share 核准可赎回股份
h#rziZ( approved regional stock 认可地区性证券
6Z3L=j approved retirement scheme 认可退休金计划
u3ns-e approved subordinated loan 核准附属贷款
$UG X vCR arbitrage 套戥；套汇；套利
#Z]l 4d3{T arbitrageur 套戥者；套汇者
K _sHZ arbitrary amount 临时款项
"xKykSk arrangement 措施；安排；协定
y d4\% %] arrears 欠款
z<9wh2*M arrears of pay 欠付薪酬
" WE*ED arrears of revenue 逾期未收税款；逾期未收的帐项
fTg^~XmJ articles of association 组织章程；组织细则；组织章程细则
+GqUI~a Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
%ryYa ascertainment of profit 确定利润
YRm6~c "Asia Clear" “亚洲结算系统”
E1-B B Asia Commercial Bank Ltd. 亚洲商业银行有限公司
m3i+b Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
7$u}uv`j Asian Development Fund [ADF] 亚洲发展基金
%d#h<e|,. Asian dollar bond 亚洲美元债券
-kz9KGkPb+ Asian dollar market 亚洲美元市场
U}2b{ Asian dollar rate 亚洲美元利率
&;]KntxB Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
R-V 4Ju[: Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
vhOX1 ' asked price 沽盘；喊价；索价；卖方报价
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assessable income 应评税入息
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Zdc assessable loss 应评税亏损
~y.t amNW assessable profit 应评税利润
>Kjl>bq assessable value 应评税值
#.^A5` k assessed profit 估定利润
$(8CU$gi= assessed value 经评估价值
I=G-(L/& assessment 评税；评定；估价；评税单
. + assessment number 评税编号；估价编号
Td/J6Q9 0 assessment of additional tax 补加税评税
HX p $\%A) assessment of performance 业绩评估；实绩评价
txp^3dZ`^ Assessor 评税主任
& 3_.k asset price bubbles 资产价格泡沫
qlgo#[i asset-backed securities 具资产保证的证券
p,K]`pt= assets accretion 资产增值
Q=~ *oYR assets and liabilities 资产与负债
L|H:&|F assets betterment statement 资产递增表；资产改进表
dF<GuS;l5 assets lending 实物放款；有抵押贷款
6./3w&D; assets of the company passing on the death 死者去世时转移的公司资产
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assets pledged as security for liabilities 用作负债抵押的资产
K r DG assets portfolio 资产投资组合
# %$U-ti assets price 资产价格
kI|7o>}< assets quality 资产质素
/pS Y ~* assets realization 资产变现
Qt`;+N( assets refinancing arrangement 资产再集资安排
r?j2%M\ assets securitization 资产证券化
r(VznKSx assets situated outside Hong Kong 在香港以外地方的资产
>j$y@"+ assets stripping 削减资产；拆卖资产
O4.`N?Xq assets value 资产值
\]= ''C=J assignee 承让人
Z& W*@(dX assignment 转让；转让书；转让契
p.|NZXk%%a assignment of interest 权益转让
V> Vu)7 assignment of letters patent and trade mark 专利证书及商标转让
f5ttQ&@FF assignment of property 物业转让；物业转让书
C_ 4(- OWq assignment right 转让权
JULns#tx} assignor 转让人
y8a rFG associate 有联系的人；有关连人士；相联者；合伙人；联系人
y1c2(K>tu Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
+l) [A{ associate member 附属会员
-b` O"Ck* associated body corporate 相联法人团体
d, d oh i associated company 相联公司；联属公司
zD,K_HicI associated corporation 相联法团
o;5 ns Association of Chartered Certified Accountants [ACCA] [United Kingdom]
]u<8j r 公认会计师公会〔英国〕
)~[rb<:)b Association of Futures Exchange Brokers 香港期货经纪协会
V|W[>/ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
h1A Z+9 association of underwriters 承保人组织
/c:78@ assumption of control 接管
J=sj+: GS assurance 担保；保险；转易；转易书
_ ,~D]JYE assurance of interest 权益的转易
O.Xhi+ at 19XX price 按一九ＸＸ年价格计算
O=;}VZ<9 at a discount 按赔价计算；按贴水价格计算；打折扣
_my!YS5n at a premium 按溢价计算；按升水价格计算
.Gq]Mrim9G at call 通知付款；按通知
+Cg[!6[# at constant market price 按固定市价计算
A$o7<Hx at constant price 按固定价格计算
0wnC"2GUX at cost 按成本计算
7Z [6_WD3 at current market price 按当时市价计算；按现时市价计算
h51)kN: at current price 按当时价格计算；按现时价格计算
O@-|_N*;K at factor cost 按要素成本计算；按生产要素成本计算
d;FOmo4 at money-of-the-day price 按付款当日价格计算
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d |lN:B at or better 按指定或较佳价位〔买卖指令〕
W|-<ekH_u at par 按面值计算；平价
p%ZOLoc)Y at sight 见票即付
RHv|i jYy at the close 按收市盘
DT#F?@LG( at the opening 按开市盘
m:x<maP# E attestation 见证；见证条款
mP[Z lS~" at-the-money option 平价期权
/JbO $A attorney 受权人；受托代表人
Zv& <r+<g attornment 新拥有人承认书
Mv\]uAT` attributable profit 可归属利润
jWNF3\ attributable share value 可归属股份价值
K zW qHq Auckland Stock Exchange 奥克兰证券交易所
gO%o A} !i auction 拍卖
i8|0zI auctioneer 拍卖商
bTep TWv audit 审计；核数
.6HHUy Audit Commission 审计署
$3)Z>p Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
e.VR9O]G 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
-ztgirU audit review 帐目审查
s )9d\{ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
O~DdMW audited account 审计帐目；经审计的帐目
6O\a\z audited annual account 经审计的周年帐目
h"ZR`?h audited balance sheet 经审计的资产负债表
L)yc_ d5 auditor 核数师；核数主任；审计师
!}I+)@~\w auditor's certificate 核数师证明书；审计师证明书
={[9kR i auditor's report 核数师报告；审计师报告
Ce`#J6lT Aussie bond 澳元债券
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w2u austerity budget 紧缩预算
)y"8Bx=x4 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Gk-49|qIV Australia All Ordinaries Index 澳洲所有普通股票指数
VbfT dRD- Australian Dollar [AUD] 澳元
2C[xrZa^ Australian Options Market 澳大利亚期权市场
o_R_ Australian Securities Commission 澳洲证券事务监察委员会
ffI
z>Of : Australian Society of Certified Practising Accountants 澳洲执业会计师公会
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Jt Australian Stock Exchange 澳大利亚证券交易所
d8ck].m= Austrian Schilling [ATS] 奥地利先令
ni~1)"U. authentication 认证；鉴证
*c> B, authority to purchase 委托购买证；委购书
zr@H Yl authorization 认可；核准；授权；授权书
_MxKfah' authorization by direction 指示授权
B:rzM:BQ authorization by instruction 指令授权
Scd_tw.]| authorization by warrant 令状授权
Zg=jDPt} authorization of unit trust 单位信托的认可
HIsB)W&%@ authorized agent 指定代理人
dh K<5E authorized capital 法定资本
d<_#Q7]I4 authorized clerk 出市员
, .]1N :
authorized dealer 认可交易商
ul^VGW>i authorized financial institution 认可财务机构
#M@K i1 authorized fund 认可基金
KybrSa authorized fund house 获授权的基金公司；认可基金公司
G3${\ '< authorized institution 认可机构
k@}g?X`8 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
L =9 ^Y/8Q authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
&e)V!o@wJV authorized insurer 获授权保险人；获认可承保人
P&sYS<9q authorized investment 特准投资项目
B2T= O % authorized person 获授权人
vR*p1Kq: authorized representative 获授权代表
{n 4W3 authorized share capital 法定股本
^E]y >Y automated quotation system 自动报价系统
;/ ASl<t, Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
OOZxs?pR 自动交易系统〔香港期货交易所有限公司〕
s_#6^_ automatic adjustment mechanism 自动调整机制
a?1Ml>R6P automatic adjustment system 自动调整系统
0dCg/wJx Automatic Clearing House 自动票据交换所
p-f"4vH automatic exchange rates accumulation system 自动化汇率累集系统
'n/L1Fn Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
D]'/5]~z< automatic teller machine [ATM] 自动柜员机
rcUJ OI autopay 自动转帐
$A^O P{ available assets 可用资产
%4^NX@1jV available fiscal reserve 现存财政储备
|3P dlIbO available profit 可用利润
0P l>k'9 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
7p_B?r average 平均；平均数；海损
^,{ r[} average basic salary 平均基本薪金
3A!Qu$r9 average consumer expenditure 平均消费开支；一般消费开支
)MeeF-Ad6 average cost 平均成本
O#n=mJ average cost of land production 增辟土地平均成本
dM)x|b3z average daily turnover 平均每日成交额
;5&=I|xqe average daily wage rate 平均每日工资率
S+7u,%n/ average expenditure pattern 平均开支模式
Z3 O_K average growth rate 平均增长率
@TvDxY1)6Z average net fixed assets 固定资产平均净值
i% n9RuULh average of relatives 相对价格平均数
|31/*J!@z* average price 平均价格
UH`cWV Lpr average propensity to consume 平均消费倾向；一般消费倾向
XCj8QM.o average propensity to save 平均储蓄倾向；一般储蓄倾向
%`\=qSf* average rate 平均率
Wa<SYJ average revenue 平均收入；平均收益
Lk2;\ D> average stock 平均库存；平均存货
"U|u-ka8B average yearly rent 平均年租
:wY(</H avoidance of double taxation 避免双重课税
v{;^>"5o avoidance of tax 避税
