A:
U"%k4]:A A share Ａ股；甲类股份
?OZbns~ abatement of tax 减税；减扣免税额
O .TFV. ABN AMRO Bank N.V. 荷兰银行
,\+tvrR4X above-the-line expenditure 线上项目支出；经常预算支出
i_`YZ7Hxp above-the-line receipt 线上项目收入；经常预算收入
#7lkj:j4 ABSA Asia Limited 南非联合亚洲有限公司
pcur6: 8W! absolute change 绝对数值变更
w?jmi~ 6 absolute expenditure 实际开支
< j: 3<''o absolute guideline figure 绝对准则数字
c`doR(oZ absolute interest 绝对权益
Jgtv i a absolute order of discharge 绝对破产解除令
:{_Or'L absolute profit margin 绝对利润幅度
Ef% 8+_ absolute value 实值；绝对值
eb9qg.9Z absolutely vested interest 绝对既得权益
ua|qL! L+ absorbed cost 已吸收成本；已分摊成本
:e+GtN? absorption 吸收；分摊；合并
:Jhx4/10 absorption rate 吸收率；摊配率；分摊率
Qbl6~>T ACB Finance Limited 亚洲商业财务有限公司
;jX_e(T3m acceptable form of reciprocity 合理的互惠条件
R^1= :<)C acceptable rate 适当利率；适当汇率
;2L=WR% acceptance agreement 承兑协议
*ivbk /8 acceptance for honour 参加承兑
ry~3YYEMI0 acceptor 承兑人；接受人；受票人
*9PS 2*n acceptor for honour 参加承兑人
U?$v 1 || accident insurance 意外保险
MYN1 zYT6j Accident Insurance Association of Hong Kong 香港意外保险公会
OQ+?nB accident insurance scheme 意外保险计划
=_^g]?5 i accident year basis 意外年度基准
{dMa&r|lp accommodation 通融；贷款
OR?8F5o ?p accommodation bill 通融票据；空头票据
HS(<wI accommodation party 汇票代发人
sv0 kksj account balance 帐户余额；帐户结余
Q=^ }B}G account book 帐簿
Z#V[ N9L account collected in advance 预收款项
z h/+1 account current book 往来帐簿
ulj`+D?H account of after-acquired property 事后取得的财产报告
< "~ k8:=4 account of defaulter 拖欠帐目
+ s[ (CI.b account payable 应付帐款
jDXmre? account payee only [A/C payee only] 只可转帐；存入收款人帐户
QtN 0|q{af account receivable 应收帐款
P]6pPS account receivable report 应收帐款报表
/ /wmJ | account statement 结单；帐单；会计财务报表
K[?wP>s account title 帐户名称；会计科目
Ei}DA=:s accountant's report 会计师报告
Z< &:
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.S?,%4v%% accounting and auditing procedure 会计与审计程序；会计与核数程序
Uj!L:u2b Accounting Arrangements 《会计安排》
8i:b~y0 accounting basis 会计基础
k?S-peyRO accounting by Official Receiver 破产管理署署长呈交的帐目
{|rwI Re Accounting Circular 《会计通告》
UI!EIZ*~ accounting class 会计类别
Pv0+`>): accounting date 记帐日期；会计结算日期
S:1! )7 accounting for money 款项核算
VF YJXR{ Accounting Officer 会计主任
As)-a5! accounting period 会计报告期；会计期
%"KBX~3+Kj accounting policy 会计政策；会计方针
x`o_&09;CG accounting practice 会计惯例
]\_4r)cN<n accounting principle 会计准则
#a .aD+d' accounting record 会计记录
$}\. )^[} accounting report 会计报告
9]7^/g *! Accounting Services Branch [Treasury] 会计事务部〔库务署〕
#D>8\#53V/ Accounting Society of China 中国会计学会
}RyYzm2 accounting statement 会计报表
w EkW= accounting system 会计制度；会计系统
i\t4TdEx( accounting transaction 会计事项；帐务交易
=E,*8O] accounting treatment 会计处理
L^0jyp accounting year 会计年度
,YiBu^E9 accretion 增值；添加
TnKe"TA|9 accrual 应计项目；应累算数目
/Wj9Stj5 accrual basis 应计制；权责发生制
/#Xz+#SqY accrual basis accounting 应计制会计；权责发生制会计
35,SP R accrue 应累算；应计
4)"jg[ accrued benefit 应累算利益
f|<
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goxgJOiB accrued cumulative preference share dividend 应累算的累积优先股股息
+q =/}| accrued expenses 应累算费用
oR5`- accrued interest payable 应付利息；应计未付利息
R"82=">v accrued interest receivable 应收利息；应计未收利息
9p k<=F accrued right 累算权益
c5t?S@b accruing profit 应累算的利润
2} T" |56 accumulated fiscal reserve 累积财政储备
W{0<ro` accumulated profit 累积利润；滚存溢利
Put +<o
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WJg?R ^ accumulation of surplus income 累积收益盈余
jmAWto}. acquired assets 既得资产
,7/N=mz acquisition 收购；购置；取得
\Mi y+<8$ acquisition cost 购置成本
un..UU4 acquisition expenses 购置费用
S(rA96n acquisition of 100% interest 收购全部股权
/gPn2e ; acquisition of control 取得控制权
Jj([O2Eq$ acquisition of fixed assets 购置固定资产
paiF ah acquisition of shell “买壳”
rt. "P20T acquisition price 收购价
^TDHPBlG act of God 天灾
Z,Q)\W<'- acting partner 执事合伙人
:.Np7[~{ active market 买卖活跃的市场；交投畅旺的市场；旺市
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active partner 积极参与的合伙人
CRS/qso[Q' active trading 交投活跃
oU{m\r actual circulation 实际流通
&%INfl>o7. actual cost 实际成本
P iM@iS actual expenditure 实际开支；实际支出
QZzi4[-as actual income 实际入息；实际收入；实际收益
!v94FkS> actual market 现货市场
$ %sOL(
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3VKA rv- actual profit 实际利润
_ea!psA0 actual quotation 实盘；实际价位；实际报价
IEO5QV:u: actual year basis 按实际年度计算
e6]u5;B
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3 ;#v$F8R actuarial investigation 精算调查
?mrG^TV^+r actuarial principle 精算原则
K~C*4H:9 actuarial report 精算师报告
Lymy/9 Actuarial Society of Hong Kong 香港精算学会
U ln[UK actuarial valuation 精算师估值
*qGxQ?/ actuary 精算师
JZN'U<R ad referendum agreement 暂定协议；有待覆核的协定
mVW:]|!s ad valorem duty 从价税；按值征税
t E- s/ ad valorem duty system 从价税制
t|d9EC]c( ad valorem fee 从价费
~x`OCii ad valorem tariff 从价关税
e=TB/W_ additional allowance 额外免税额
$^d,>hJi additional amount for unexpired risk 未过期风险的额外款额
X >C*(/a additional assessable profit 补加应评税利润
|%we@
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!{"{(h)+@ additional commitment 额外承担
ZB<goE g additional commitment vote 额外承担拨款
xR\$2( additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
7k{C'\m additional dependent parent allowance 供养父母额外免税额
ErHb c 2 additional provision 额外拨款
j8L! miv6 additional stamp duty 附加印花税
6:#zlKYJ additional tax 补加税罚款；补加税款
8( 7DW
|\ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
tLJ"] D1w adjudged bankrupt 被裁定破产
z4 5ImItH adjudicated bankrupt 裁定破产人
K1]H~' adjudication fee 裁定费；评定印花税额手续费；评估契据费
O}"VK adjudication of bankruptcy 裁定破产；宣告破产
DHd9yP9- adjudication of insolvency 裁定无力偿还债务
+r"{$'{^ adjusted actual 经调整的实数；调整后的实数
2 D>WIOX adjusted current assets 经调整的流动资产；调整后的流动资产
bB n4m: adjusted figure 经调整的数字；调整后的数额
U;Y{=07a@ adjusted liabilities 经调整的负债；调整后的负债
$&I##od adjusted loss 经调整的亏损；调整后的亏损
S{7A3
x'B 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
8lg $] adjusted profit 经调整的利润；调整后的利润
Ao 69Qn adjusted surplus 经调整的盈余额；调整后的盈余额
m?V4r#t adjusted value 经调整的价值；调整后的价值
"FwbhD0Gb adjustment 调整；修订；理算〔保险〕
-O:+?gG adjustment centre 调剂中心
W
MU9tq[ adjustment lag 调整过程的时间差距；调整时差
py6|uGN adjustment mechanism 调整机制
` <cB 6 adjustment of loss 亏损调整
?<STt 9 adjustment process 调整过程；调整程序
!-_0I:m adjustment range 调整幅度
{m.l{<H administered exchange rate 受管制汇率
z:{'IY Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
^OnU;8IC administration expenses 行政费用
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lBh6$ administration fee 手续费；行政费
R'`q0MoN1 administration in bankruptcy 破产管理
*$1M= $ administration order 遗产管理令
iC10|0%{ administrator 管理人；遗产管理人
3Un
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y-w=4_W admission of debt 债项承认书
wC+_S*M-K admission of proof 接纳债权证明
~ODm?k advance 放贷款项；垫付款项；预支款项；预付款项
sKVN*8ia advance account 暂支帐目；预付款帐户
8D@H4O. advance compensation 预付补偿金
/g BB advance from shareholder 股东垫款
G?AZ%Yx advance pending reimbursement 预支以待日后付还
$T. we+u advanced economy 先进经济体系
8QDs4Bv| advancement 预付；预付财产
{7.."@Ob<v advances warrant 垫款令
WvQK$}Ax4N advancing 贷出
j6]+ fo&3 adverse balance 逆差
e[.c^Hw adverse exchange 逆汇
aw&:$tw bM advertisement addressed to shareholders 在报章刊登的致股东通告
{/#^v?, advice for collection 托收通知书
#9M6 q advice of drawing 提款通知书；汇票通知书
[ %7y !XD advice of payment 付款通知
/`McKYIP Advisory Committee [Securities and Futures Commission]
()a(PvEO 谘询委员会〔证券及期货事务监察委员会〕
78zj C6}` Advisory Committee on Diversification 经济多元化谘询委员会
l$N
b1& affidavit 誓章；遗产申报誓章
S<HR6Xw affidavit of no receipt 述明无收款的誓章
qDHiyg^u affiliate 联号；联营公司；附属公司
o8Vtxnkg affiliated company 附属公司；联号；联营公司
x(pq!+~K affirmation [estate duty] 非宗教式宣誓〔遗产税〕
G|MjKe4} affordability 负担能力
1 henQiIO African Development Bank [AfDB] 非洲开发银行
(WZKqt)S"o after-acquired property 事后取得的财产
{ @, } M after-hours dealing 市后交易
2NH uZ.af after-tax profit 税后盈利；税后利润；税后溢利
6$c,#%Jt* agency agreement 代理协议
A`_(L|~ agency expenses 代理机构的开支
NsDJ q{ agency fee 代理费
Elth xj Agency Law 《代理法》
B w?Kb@ agent 代理人；承销人
7fRL'I#[@ agent of company 公司代理人
hd{Vz{;W agent's fee 代理人费；经纪费
<q|IP_ aggregate 总计；总数；总体数字
^T*^L=L_( aggregate amount 总款额；总额
#vh1QV!Ho aggregate assets and liabilities 总体资产与负债
gSLwpIK% aggregate at constant price 按固定价格计算的总体数字
oz
$T. aggregate demand 总需求
!9|)v7} aggregate gross position 总持仓量
YF/@]6j
aggregate limit 总限额
B~z P! ^m aggregate of salaries tax 合计薪俸税
NC bl|v= aggregate performance 总体表现；总体业绩
P5M+usx aggregate supply 总体供应
u=^0n2ez aggregate surplus 总盈余
`s 74g0h aggregate total 整体总额
\bAsn 89O aggregate value 总值；合计价值
5"(AqXoq aggregated basis 合计基准
c*MS d aggregated net chargeable income 合计应课税入息实额
$__e7 aggregation 合并计算；合计；总和
/?X1>A:* aggregation of incomes of husband and wife 夫妇入息合并计算
lOp/kGmn+ aggregation of property 财产的总和
[P#^nyOh( agio 差价；贴水
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I Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
7+] T}4; Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
mw}obblR 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
,Nl]rmI Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
CORX .PQ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
SPKen}g Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
;:xOW$ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
!1<x@% agreement for a settlement 授产协议
: sIZ+3 agreement for assignment 转让协议
L'=e /& agreement for sale 售卖协议；买卖协议
$4.mRS97g agreement for sale and purchase 买卖协议
Dz, Fu:) agreement for the payment of interest 支付利息协议
EF eG[bxM agreement for the repayment of money 还款协议
|u 8hxa agreement of reinsurance 再保险协议
-,j J{Y~ Agricultural Bank of China 中国农业银行
_@D}2 air passenger departure tax 飞机乘客离境税
uYjJDLYoHl Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
<LM< , airport tax 机场税
AfvTStwr alcohol duty 酒精税
;aYPv8s~,: alienation 让与；让渡；转让
,-u | l alimony 生活费；赡养费
01I5,Dm All Ordinaries Index [AOI] 所有普通股指数
r $ue1bH}| all risks 全险；综合险
'N,3]Soi All Sales Record for Stock Market 《股票市场成交报告》
V M[9!:
Allied Capital Resources Limited 新联财务有限公司
+ T[3wL~ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
/1 ++ 8= allocation letter 拨款信件
DoWY*2E allocation of fund 分配款项；预留款项
K/oPfD] allocation of profit 利润分配；溢利分配
A` u04Lm7 allocation warrant 拨款令
E*Vx^k$ allotment 分配；配股
SqY;2: allotment notice 股份配售通知；配股通知
g=; rM8W allotment of shares 股份分配
RhyI\(Z2q allowable 可获宽免；免税的
OB3AZH$ allowable business loss 可扣除的营业亏损
^8)&~q* allowable expenses 可扣税的支出
`(aU_r= allowance 免税额；津贴；备抵；准备金
!Dkz6B* allowance for debts 债项的免税额
d%9I*Qo0, allowance for depreciation by wear and tear 耗损折旧免税额
&nn!{S^ allowance for funeral expenses 殡殓费的免税额
#c4LdZu9 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
EH3jzE3N allowance for repairs and outgoings 修葺及支出方面的免税额
7 =om / allowance to debtor 给债务人的津贴
R#tz"T@ alteration of capital 资本更改
hX)r% v: alternate trustee 候补受托人
3f 's>+,#% amalgamation 合并
4q@o4C<0 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Pb} &c ambit of charges 征税范围；收费范围
vJ GxD\h amended valuation 经修订的估值
pvy ;L[c American Commodities Exchange 美国商品交易所
y=9a2 [3Dz American Express Bank Limited 美国运通银行
D]y6*Ha American Stock Exchange 美国证券交易所
!= &]#-;b amortization 摊销
K *vNv 4 amount due from banks 存放银行同业的款项
k;zb q amount due from banks abroad 存放海外银行同业的款项
#CV(F$ \1{ amount due from holding companies 控股公司欠款
sLbz@5 4 amount due from local banks 存放本港银行同业的款项
~\<ZWU<BE amount due to banks 银行同业的存款
PyYKeo= amount due to banks abroad 海外银行同业的存款
.j88= t0
amount due to holding companies 控股公司存款
/7S]%UY amount due to local banks 本港银行同业的存款
|BH,
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+6<M K; amount for note issue 发行纸币的款额
ZM; EjS 1 amount of bond 担保契据的款额
Xki/5roCQ| amount of consideration 代价款额
Q k-y 0 amount of contribution 供款数额
f+xGf6V amount of indebtedness 负债款额
86%weU/* amount of principal of the loan 贷款本金额
I4|p;\`fK amount of rates chargeable 应征差饷数额
(!X:[Ah*$ amount of share capital 股本额
vA`[#(C amount of sums assured 承保款额
] v_xEH}T amount of variation 变动幅度
"r"]NyM amount of vote 拨款数额
t 1C{ amount payable 应付款额
L$jyeFB5 amount receivable 应收款额
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vJ*3H6 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
1}ZBj%z4l analysis 分析
P\zi:]h[Gh ancillary risk 附属风险
ixKQh};5/ annual account 周年帐目；周年帐目报表；年度决算；年结
LiV]!*9$KG annual accounting date 年结日期
mz\ m^g3 annual allowance 每年免税额；年积金；年度津贴；年津
kI[EG<N1k annual balance 年度余额
H50nR$$<*Y annual disposable income 每年可动用收入
!u O|T'u0a annual estimates 周年预算
J .?p?-" annual fee 年费
3" L$*toRA annual general meeting 周年大会
["L?t ^*G annual growth rate 年增率；每年增长率
%;W8; annual long-term supplement 长期个案每年补助金
&R^mpV5 annual pensionable emolument 可供计算退休金的年薪
9h0| ^ttF annual report 年报
=u;q98r Annual Report on the Consumer Price Index 《消费物价指数年报》
N@d4) annual return 周年报表；周年申报表；每年报税表格
T @vVff Annual Return Rules 《周年报表规则》
7L<oWAq annual review of consumer prices 每年消费物价回顾
wy -!1wd annual roll-forward basis 逐年延展方式
m",bfZ annual salary 年薪
H+ M ~|Ju7 annual statement 年度报表；年度决算表
fV5#k@,") Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
qob!!A1 4p annuitant 年金受益人
A|a\pL` @ annuity 年金
Hd2_Cg FB annuity contract 年金合约
EhVnt#`Si annuity on human life 人寿年金
x )Th2es\ antecedent debt 先前的债项
QB @*/Le ante-dated cheque 倒填日期支票
_|Dt6 anticipated expenditure 预期开支
d*AV(g#B anticipated net profit 预期纯利
EwOTG
Y{0p anticipated revenue 预期收入
v0xi( Wu anti-inflation measure 反通货膨胀措施
qzmZ/ z96 anti-inflationary stance 反通货膨胀立场
j68Gz5;j apparent deficit 表面赤字
Anm5Cvt;i apparent financial solvency 表面偿债能力
Uis
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8/k apparent partner 表面合伙人
z"H% Y 8 application for personal assessment 个人入息课税申请书
p_nrua? application of fund 资金应用
W ][IHy< application to release as liquidator and to destruct the books of accounts and documents
SwL\=nq+~ 申请免除清盘人职务及毁灭帐簿与文件
s`TBz8QO$ appointed actuary 委任精算师
o . _^ appointed auditor 委任核数师；委任审计师
'qD9k J` appointed trustee 委任的受托人
\G"/My i appointer 委任人
\ lK Q'_ apportioned pro rata 按比例分摊
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apportionment 分配；分摊
g bh:Y}_FU Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
| UaI i^ apportionment formula 分摊方程式
Af%?WZlOq apportionment of estate duty 遗产税的分摊
?=G H{
%E appraisal 估价；评估
Y\=:j7' appreciable growth 可观增长
oe<Y,%u"6 appreciable impact 显着影响
iUKj:q: appreciable increase 可观增长
%)e+w+ appreciation 增值；升值
kO #`m ] appreciation against other currencies 相对其他货币升值
!(~>-;A8 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
&sWyh[`P appreciation tax 增值税
sDC RL%0QK appropriation 拨款；拨用；拨付
:R y 24X appropriation account 拨款帐目
z~_\onC Appropriation Bill 拨款法案
!< )_ F appropriation-in-aid system 补助拨款办法
#(H_ w4 approved assets 核准资产
ig, |3( approved basket stock 认可一篮子证券
g=(+oK? approved budget 核准预算
:}z% N7T approved charitable donation 认可慈善捐款
2uTa}{/% approved charitable institution 认可慈善机构
`3Kpr pE8v approved currency 核准货币；认可货币
? `KOW approved estimates 核准预算
a8 1%M approved estimates of expenditure 核准开支预算
6. jZy~ approved overseas insurer 核准海外保险人
yM2&cMHH~ approved overseas trust company 核准海外信托公司
5HN<*u % z approved pooled investment fund 核准汇集投资基金
Uu+C<j&- approved provident fund scheme 认可公积金计划
r;C \eN approved provision 核准拨款
6T s`5$e approved redeemable share 核准可赎回股份
(AYS>8O& approved regional stock 认可地区性证券
#V 6
-* approved retirement scheme 认可退休金计划
)8SP$ approved subordinated loan 核准附属贷款
^4[[+r arbitrage 套戥；套汇；套利
*
2%e.d3"M arbitrageur 套戥者；套汇者
^I H1@ arbitrary amount 临时款项
hl:eF:'hm arrangement 措施；安排；协定
x,dv ~QU arrears 欠款
aC: l; arrears of pay 欠付薪酬
E2|iAT+=. arrears of revenue 逾期未收税款；逾期未收的帐项
^Q>*f/.KN articles of association 组织章程；组织细则；组织章程细则
;%<4U^2 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
([*t. ascertainment of profit 确定利润
De A'D| "Asia Clear" “亚洲结算系统”
o3qv945 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
CE,O m^ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
ai4 ^NJn Asian Development Fund [ADF] 亚洲发展基金
hH}/v0_ jb Asian dollar bond 亚洲美元债券
0)5Sx /5' Asian dollar market 亚洲美元市场
)y W_O : Asian dollar rate 亚洲美元利率
2H[a Y%1T Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
=bWq 3aP)P Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
9Oyi:2A asked price 沽盘；喊价；索价；卖方报价
P AV2w_X~ assessable income 应评税入息
5R `6zhf assessable loss 应评税亏损
+c`C9RXk assessable profit 应评税利润
X&.$/xaT assessable value 应评税值
uk f\* assessed profit 估定利润
2 bnIT>( assessed value 经评估价值
7 afA'.= assessment 评税；评定；估价；评税单
NB5B$q_'# assessment number 评税编号；估价编号
[; ?{BB assessment of additional tax 补加税评税
$L8s/1up assessment of performance 业绩评估；实绩评价
Z'dI!8(Nf Assessor 评税主任
V
C'-h~ asset price bubbles 资产价格泡沫
FR^w Dm$ asset-backed securities 具资产保证的证券
up3<=u{>
assets accretion 资产增值
f^sb0nU assets and liabilities 资产与负债
]#q7}Sd assets betterment statement 资产递增表；资产改进表
?>jArzI assets lending 实物放款；有抵押贷款
jQeE07g assets of the company passing on the death 死者去世时转移的公司资产
;To+,`?E;q assets pledged as security for liabilities 用作负债抵押的资产
X /,1] assets portfolio 资产投资组合
a~>0 JmM+N assets price 资产价格
zw0 r
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T.P Z}4 assets realization 资产变现
OGi4m | assets refinancing arrangement 资产再集资安排
k>;r9^ D assets securitization 资产证券化
S%s|P=u assets situated outside Hong Kong 在香港以外地方的资产
G%8)6m'3 assets stripping 削减资产；拆卖资产
wQrPS assets value 资产值
}:l%,D Bw assignee 承让人
r]//Q6|S assignment 转让；转让书；转让契
@1-GPmj- assignment of interest 权益转让
? CW^*S o assignment of letters patent and trade mark 专利证书及商标转让
k&_u\D"^"% assignment of property 物业转让；物业转让书
B0 XBI0w^Y assignment right 转让权
i~Ob( YIH assignor 转让人
e9hVX[uq associate 有联系的人；有关连人士；相联者；合伙人；联系人
Nw$[a$^n Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
IfmIX+t? associate member 附属会员
aU]O$Pg{ associated body corporate 相联法人团体
] V769B9 associated company 相联公司；联属公司
(T#(A4:6S associated corporation 相联法团
>;&V~q:di Association of Chartered Certified Accountants [ACCA] [United Kingdom]
])ALAAIc- 公认会计师公会〔英国〕
]^6y NtLK Association of Futures Exchange Brokers 香港期货经纪协会
Jn@Mbl Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
5) n:<U* association of underwriters 承保人组织
k E#_Pc assumption of control 接管
OxHw1k assurance 担保；保险；转易；转易书
Jyz$&jqyr' assurance of interest 权益的转易
L3=YlX`UL at 19XX price 按一九ＸＸ年价格计算
+?5Uy*$ at a discount 按赔价计算；按贴水价格计算；打折扣
lF}$`6 at a premium 按溢价计算；按升水价格计算
o!l3.5m2d at call 通知付款；按通知
p`<e~[]a at constant market price 按固定市价计算
Z>w ^j.( at constant price 按固定价格计算
Yr"!&\[oz at cost 按成本计算
CNpe8M=/3 at current market price 按当时市价计算；按现时市价计算
z7@(uIl =X at current price 按当时价格计算；按现时价格计算
y[^k*,=
9 at factor cost 按要素成本计算；按生产要素成本计算
O'!r]0Q at money-of-the-day price 按付款当日价格计算
R!_8jD:$ at or better 按指定或较佳价位〔买卖指令〕
x8pbO[_| at par 按面值计算；平价
x '=3&vc4 at sight 见票即付
oXQ<9t1( at the close 按收市盘
}o!#_N0T at the opening 按开市盘
1o;g1Z/ attestation 见证；见证条款
B
\_d5WJ< at-the-money option 平价期权
6HEqm>Yau attorney 受权人；受托代表人
Uaus>Frx.T attornment 新拥有人承认书
c9*1$~(v0I attributable profit 可归属利润
w Zo.ynXT attributable share value 可归属股份价值
T<TcV9vM Auckland Stock Exchange 奥克兰证券交易所
: ~ZqB\>i auction 拍卖
E VN-<=i^ auctioneer 拍卖商
AK@`'$ audit 审计；核数
DD/>{kff Audit Commission 审计署
#K :-Bys5v Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
u{OS6Ky 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〕
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audit review 帐目审查
+{ ")E) Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
;t;Y.*&=S audited account 审计帐目；经审计的帐目
.pS&0gBo\ audited annual account 经审计的周年帐目
"EcX_> audited balance sheet 经审计的资产负债表
BR& Aq auditor 核数师；核数主任；审计师
b!'l\~`{i auditor's certificate 核数师证明书；审计师证明书
|
((1V^ auditor's report 核数师报告；审计师报告
F`Dg*O Aussie bond 澳元债券
e2] 4a3 austerity budget 紧缩预算
ia%z+:G Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
}}^,7n pU Australia All Ordinaries Index 澳洲所有普通股票指数
Q0zW ]a Australian Dollar [AUD] 澳元
g$*/ XSr( Australian Options Market 澳大利亚期权市场
Y7<zm}=(/ Australian Securities Commission 澳洲证券事务监察委员会
G XDC@+$14 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Awu $g. Australian Stock Exchange 澳大利亚证券交易所
lLb:f6N Austrian Schilling [ATS] 奥地利先令
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v;e authentication 认证；鉴证
B.89_!/:p authority to purchase 委托购买证；委购书
)E'Fke authorization 认可；核准；授权；授权书
8YuJ8 KC authorization by direction 指示授权
L'zE<3O'3 authorization by instruction 指令授权
a q3~!T;W authorization by warrant 令状授权
FJP< bREQ authorization of unit trust 单位信托的认可
Z[",$Lt authorized agent 指定代理人
QBy{| sQ` authorized capital 法定资本
F%xK"l`& authorized clerk 出市员
!Y ( apVQ authorized dealer 认可交易商
kOw=c Gt authorized financial institution 认可财务机构
Zy^=fM authorized fund 认可基金
y n SBVb!) authorized fund house 获授权的基金公司；认可基金公司
+' %@! authorized institution 认可机构
7f tR 4 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
3J k[/ .h authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
1N8;)HLIBJ authorized insurer 获授权保险人；获认可承保人
w/ TKRCO3 authorized investment 特准投资项目
U ^MuZ authorized person 获授权人
cv}aS_`f authorized representative 获授权代表
JIzY,%`\ authorized share capital 法定股本
o]Gguw5W{ automated quotation system 自动报价系统
MDJc[am Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
j&5G\6: 自动交易系统〔香港期货交易所有限公司〕
<3 A0={En automatic adjustment mechanism 自动调整机制
74+A+SK[ automatic adjustment system 自动调整系统
#ZJMlJ:q`" Automatic Clearing House 自动票据交换所
@Mm/C?#*O automatic exchange rates accumulation system 自动化汇率累集系统
av-#)E Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
c!It ^ * automatic teller machine [ATM] 自动柜员机
vA=Z=8 autopay 自动转帐
.u l
53 m available assets 可用资产
7h %4] available fiscal reserve 现存财政储备
\<~}o I available profit 可用利润
d+;gw*_Ei Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
`\bT'~P average 平均；平均数；海损
ks*Y9D*= average basic salary 平均基本薪金
>{C\H.N average consumer expenditure 平均消费开支；一般消费开支
fiVHRSX60 average cost 平均成本
[:iv4>Z Z average cost of land production 增辟土地平均成本
rEdY>\' average daily turnover 平均每日成交额
U3E&n1AA average daily wage rate 平均每日工资率
dH\XO-Z7v average expenditure pattern 平均开支模式
Ha%F"V * average growth rate 平均增长率
oKA& An average net fixed assets 固定资产平均净值
/ )EY2Y' average of relatives 相对价格平均数
](#&.q%5! average price 平均价格
Pao%pA.< average propensity to consume 平均消费倾向；一般消费倾向
%T!J$a)qf average propensity to save 平均储蓄倾向；一般储蓄倾向
ye%iDdf average rate 平均率
)55\4<ty average revenue 平均收入；平均收益
d,0 }VaY=D average stock 平均库存；平均存货
7AwgJb hn average yearly rent 平均年租
c0_E_~ avoidance of double taxation 避免双重课税
#]E(N~ avoidance of tax 避税
