A:
z1[2.&9D- A share Ａ股；甲类股份
rOQ hS]TP* abatement of tax 减税；减扣免税额
B f!i(gM ABN AMRO Bank N.V. 荷兰银行
s$`g%H> above-the-line expenditure 线上项目支出；经常预算支出
&}wr N(?w above-the-line receipt 线上项目收入；经常预算收入
J.Mj76\_ ABSA Asia Limited 南非联合亚洲有限公司
>(5*y=\i absolute change 绝对数值变更
hO^8CA ,5 absolute expenditure 实际开支
T)wc{C9w absolute guideline figure 绝对准则数字
CY;ML6c@ absolute interest 绝对权益
G6K;3B absolute order of discharge 绝对破产解除令
( ,1}P absolute profit margin 绝对利润幅度
b:3n)-V{ u absolute value 实值；绝对值
v(D{_ absolutely vested interest 绝对既得权益
Au jvKQ( absorbed cost 已吸收成本；已分摊成本
HL$}Gh ]q absorption 吸收；分摊；合并
dd1m~Gm absorption rate 吸收率；摊配率；分摊率
W$LaXytmak ACB Finance Limited 亚洲商业财务有限公司
U;Z6o1G acceptable form of reciprocity 合理的互惠条件
d K'?<w$ acceptable rate 适当利率；适当汇率
V&`\ s5Q acceptance agreement 承兑协议
RN\4y{@ acceptance for honour 参加承兑
54~`8f acceptor 承兑人；接受人；受票人
9t@^P^}=\m acceptor for honour 参加承兑人
?h UC# { accident insurance 意外保险
4GWt.+{J$ Accident Insurance Association of Hong Kong 香港意外保险公会
&os9K) accident insurance scheme 意外保险计划
nM:e<`r accident year basis 意外年度基准
(+7gS_c accommodation 通融；贷款
@w&VI6 accommodation bill 通融票据；空头票据
,ButNB v accommodation party 汇票代发人
=g4^tIYq account balance 帐户余额；帐户结余
!GI*R2<W account book 帐簿
c mgI,n-o? account collected in advance 预收款项
?:l3O_U 5 account current book 往来帐簿
Awl4*J~ account of after-acquired property 事后取得的财产报告
*KNj5>6= account of defaulter 拖欠帐目
o`S| account payable 应付帐款
^2E\{$J account payee only [A/C payee only] 只可转帐；存入收款人帐户
fkE4 [X7f account receivable 应收帐款
p\I,P2on account receivable report 应收帐款报表
jn vJ`7zFP account statement 结单；帐单；会计财务报表
:e> y=
s> account title 帐户名称；会计科目
*(6vO{ accountant's report 会计师报告
tdSy&]P Accountant's Report Rules 会计师报告规则
H_)\:gT G accounting and auditing procedure 会计与审计程序；会计与核数程序
m[ *)sm Accounting Arrangements 《会计安排》
jL8[;*^G accounting basis 会计基础
)W9W8>Cc5_ accounting by Official Receiver 破产管理署署长呈交的帐目
@Ee{ GH^- Accounting Circular 《会计通告》
H59}d
oKH accounting class 会计类别
@igGfYy accounting date 记帐日期；会计结算日期
YT\x' `>Q accounting for money 款项核算
pQ%~u3 Accounting Officer 会计主任
hZ NS$ accounting period 会计报告期；会计期
7=C$*)x accounting policy 会计政策；会计方针
*i zPLM}+ accounting practice 会计惯例
[1Pw2MC< accounting principle 会计准则
OAPR wOQ^= accounting record 会计记录
(sLFJ
a6e accounting report 会计报告
r&sm&4)p-5 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
W LGk Accounting Society of China 中国会计学会
rX*4$d0 accounting statement 会计报表
g a| RW0 accounting system 会计制度；会计系统
3YT>3f!\
accounting transaction 会计事项；帐务交易
'o=`1I accounting treatment 会计处理
[= *c8 accounting year 会计年度
's]I:06A accretion 增值；添加
l
H:Y8j accrual 应计项目；应累算数目
gwE#,OY* accrual basis 应计制；权责发生制
WE\@ArY> accrual basis accounting 应计制会计；权责发生制会计
?U'c;*O- accrue 应累算；应计
2g
shiY8_ accrued benefit 应累算利益
,'[L6=# accrued charges 应计费用
|uo<<-\jTO accrued cumulative preference share dividend 应累算的累积优先股股息
)]x/MC:9r accrued expenses 应累算费用
X v ;} !z accrued interest payable 应付利息；应计未付利息
sY nf
# ' accrued interest receivable 应收利息；应计未收利息
XnC`JO+7M accrued right 累算权益
cU
<T;1VQ accruing profit 应累算的利润
0'u2xe accumulated fiscal reserve 累积财政储备
?K , xxH accumulated profit 累积利润；滚存溢利
j8WMGSrrF accumulated reserve 累积储备
! bbVa/ accumulation of surplus income 累积收益盈余
xo{3r\u?} acquired assets 既得资产
ZuZe 8& acquisition 收购；购置；取得
yZ?|u 57 acquisition cost 购置成本
.ko8`J%%M acquisition expenses 购置费用
gP=( 2EVE acquisition of 100% interest 收购全部股权
mFCD wh] acquisition of control 取得控制权
fNb2>1 acquisition of fixed assets 购置固定资产
heQ<%NIA" acquisition of shell “买壳”
N-*
^V^V acquisition price 收购价
)IUeW R act of God 天灾
gBM6{48GF acting partner 执事合伙人
RC( fhqV active market 买卖活跃的市场；交投畅旺的市场；旺市
W*A-CkrO active partner 积极参与的合伙人
DyeV
uB active trading 交投活跃
= 7%1] actual circulation 实际流通
_ SU%ul actual cost 实际成本
FPj j1U`C actual expenditure 实际开支；实际支出
r [; . 1,( actual income 实际入息；实际收入；实际收益
F-i`GMWC actual market 现货市场
8W' ,T actual price 现货价；实际价格
["l1\YCi actual profit 实际利润
}{"a}zOl actual quotation 实盘；实际价位；实际报价
-= {Z::}S" actual year basis 按实际年度计算
tMM *m actuals 实货
0I6[`*|SX actuarial investigation 精算调查
S[!s J-rG actuarial principle 精算原则
& h)G>Sqc actuarial report 精算师报告
/H 3u^ Actuarial Society of Hong Kong 香港精算学会
|eS5~0<` actuarial valuation 精算师估值
p H&Tb4 actuary 精算师
&t .9^;( ad referendum agreement 暂定协议；有待覆核的协定
AIZs^
`_ ad valorem duty 从价税；按值征税
Q}ebw ad valorem duty system 从价税制
ul0]\(sS: ad valorem fee 从价费
MbY?4i00%h ad valorem tariff 从价关税
E.*TJ additional allowance 额外免税额
,_HSvs7- additional amount for unexpired risk 未过期风险的额外款额
z'cVq}vl additional assessable profit 补加应评税利润
Glz)-hjJ:n additional assessment 补加评税
'N1_:$z@( additional commitment 额外承担
}yM /z additional commitment vote 额外承担拨款
:N!Fe7H, additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
=.vc={_ ? additional dependent parent allowance 供养父母额外免税额
r v`kP"I additional provision 额外拨款
{2u#Q 7]| additional stamp duty 附加印花税
76e%&Z G)Q additional tax 补加税罚款；补加税款
&YMz3ugI Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
9qyA{
|3 adjudged bankrupt 被裁定破产
yEYl Q= [# adjudicated bankrupt 裁定破产人
OVr,
{[r adjudication fee 裁定费；评定印花税额手续费；评估契据费
s^5KF K1 adjudication of bankruptcy 裁定破产；宣告破产
r\6 "mU adjudication of insolvency 裁定无力偿还债务
IIC1T{D}v adjusted actual 经调整的实数；调整后的实数
lwS6"2q adjusted current assets 经调整的流动资产；调整后的流动资产
J: s^F
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4 3cdWd% adjusted liabilities 经调整的负债；调整后的负债
cYBv}ylw}R adjusted loss 经调整的亏损；调整后的亏损
SQ*dC adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
A hjK*nJF adjusted profit 经调整的利润；调整后的利润
7.hgne'< adjusted surplus 经调整的盈余额；调整后的盈余额
/?<tjK' "H adjusted value 经调整的价值；调整后的价值
*#ccz adjustment 调整；修订；理算〔保险〕
=HJ) !( adjustment centre 调剂中心
tqI] S
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V&7jd7
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5AmY rXZ adjustment of loss 亏损调整
`[T|Ck5 adjustment process 调整过程；调整程序
N}ur0 'J0 adjustment range 调整幅度
! Jh/M^ administered exchange rate 受管制汇率
k-;%/:O m Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
qJq49}2 administration expenses 行政费用
Uh QsT^b_ administration fee 手续费；行政费
{(mT,}`4 administration in bankruptcy 破产管理
rn1^6qy) administration order 遗产管理令
sW/^8 2(dM administrator 管理人；遗产管理人
~G0\57;h administrator of the estate 遗产管理人
ex_Zw+n admission of debt 债项承认书
wNsAVUjLe admission of proof 接纳债权证明
L2"fO advance 放贷款项；垫付款项；预支款项；预付款项
1.7tXjRd+ advance account 暂支帐目；预付款帐户
T
KpX]H` advance compensation 预付补偿金
^,@!L-<~(b advance from shareholder 股东垫款
SM> V
o+ advance pending reimbursement 预支以待日后付还
#$h~QBg advanced economy 先进经济体系
&Nf10%J'< advancement 预付；预付财产
Ta c7+=T advances warrant 垫款令
JffjGf-o advancing 贷出
5LVhq[}mP adverse balance 逆差
w eMC 9T)B adverse exchange 逆汇
z[kz [ advertisement addressed to shareholders 在报章刊登的致股东通告
r>fx5 5dw advice for collection 托收通知书
]y*AA58; advice of drawing 提款通知书；汇票通知书
MB$K ?"Y advice of payment 付款通知
$JKR, Advisory Committee [Securities and Futures Commission]
.~#<> 谘询委员会〔证券及期货事务监察委员会〕
rLMj N#`^ Advisory Committee on Diversification 经济多元化谘询委员会
<DG=qP6O affidavit 誓章；遗产申报誓章
VgfA&?4[ affidavit of no receipt 述明无收款的誓章
5GD6%{\O affiliate 联号；联营公司；附属公司
w2B If[~t affiliated company 附属公司；联号；联营公司
d-%!.,F#W affirmation [estate duty] 非宗教式宣誓〔遗产税〕
" 9=F/o9 affordability 负担能力
!Pnvqgp/ African Development Bank [AfDB] 非洲开发银行
$[ zy|Y( after-acquired property 事后取得的财产
bzFwQi}> after-hours dealing 市后交易
!acm@"Ea after-tax profit 税后盈利；税后利润；税后溢利
BR1oE3in agency agreement 代理协议
l{ U-$} agency expenses 代理机构的开支
9b`J2_ ]k agency fee 代理费
U=_O*n?N-d Agency Law 《代理法》
XA`< *QC< agent 代理人；承销人
.PyPU]w agent of company 公司代理人
|Sg
FHuA agent's fee 代理人费；经纪费
xE/r:D # aggregate 总计；总数；总体数字
Nh7D&#z aggregate amount 总款额；总额
8v&4eU'S aggregate assets and liabilities 总体资产与负债
\B _g=K aggregate at constant price 按固定价格计算的总体数字
JA!O,4 aggregate demand 总需求
6?-v j2, aggregate gross position 总持仓量
Kyy CS> aggregate limit 总限额
" S6'<~s aggregate of salaries tax 合计薪俸税
o!TG8aeb aggregate performance 总体表现；总体业绩
m jdZ ^ aggregate supply 总体供应
I;dc[m aggregate surplus 总盈余
]Bo !v*12 aggregate total 整体总额
wOH$S=Ba5, aggregate value 总值；合计价值
/A3tY"Vn aggregated basis 合计基准
jkd'2 aggregated net chargeable income 合计应课税入息实额
^8S'=Bk aggregation 合并计算；合计；总和
n(-1vN aggregation of incomes of husband and wife 夫妇入息合并计算
UEeD Nl$^u aggregation of property 财产的总和
3nVdws agio 差价；贴水
96fz SZS, 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》
CB(Qy9C%h[ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
02Z># AE 《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》
2/.E uf Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
n6T@A;_g 《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》
iU^KmM I Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
DgOO\ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
h+o- h4X agreement for a settlement 授产协议
s53 Pw>f agreement for assignment 转让协议
h
WvQh agreement for sale 售卖协议；买卖协议
`usX(snY agreement for sale and purchase 买卖协议
1#H=<iJ agreement for the payment of interest 支付利息协议
<ptZY.8N agreement for the repayment of money 还款协议
7TCY$RcF,I agreement of reinsurance 再保险协议
? 3ldHWa Agricultural Bank of China 中国农业银行
Z1j3 F air passenger departure tax 飞机乘客离境税
BLzl XhHn Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Bob K>db airport tax 机场税
U8_<?Hd alcohol duty 酒精税
mfHZGk[[ alienation 让与；让渡；转让
3DH}
YAUU alimony 生活费；赡养费
Q[t|+RNKv2 All Ordinaries Index [AOI] 所有普通股指数
Bny3j~*U all risks 全险；综合险
ZTV|rzE All Sales Record for Stock Market 《股票市场成交报告》
,k}-I65M*t Allied Capital Resources Limited 新联财务有限公司
{[V<mT2/ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
/]~Oa#SQ: allocation letter 拨款信件
^O_E
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XV"8 R"u%Q allocation of profit 利润分配；溢利分配
gkDyWZG B allocation warrant 拨款令
\XaKq8uE allotment 分配；配股
qKX 3Npw allotment notice 股份配售通知；配股通知
;c1ar )G7 allotment of shares 股份分配
<=;#I_E#E allowable 可获宽免；免税的
4L(/Z}( allowable business loss 可扣除的营业亏损
(=n {LMa allowable expenses 可扣税的支出
C*A!`Q?1Y allowance 免税额；津贴；备抵；准备金
Y%AVC9( allowance for debts 债项的免税额
&S/@i|_ allowance for depreciation by wear and tear 耗损折旧免税额
msKWb311u allowance for funeral expenses 殡殓费的免税额
wO6
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@BbqYX allowance for repairs and outgoings 修葺及支出方面的免税额
8PQKB*<dB" allowance to debtor 给债务人的津贴
APydZ alteration of capital 资本更改
+C4UM9 alternate trustee 候补受托人
2H7b2% amalgamation 合并
*c<=IcA ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
.!yXto: ambit of charges 征税范围；收费范围
[ =dK %7v amended valuation 经修订的估值
H+ UA American Commodities Exchange 美国商品交易所
CAX) AN American Express Bank Limited 美国运通银行
6CoDn(+z American Stock Exchange 美国证券交易所
_]~`t+W'DJ amortization 摊销
>OP[ qj amount due from banks 存放银行同业的款项
0[(TrIpXl amount due from banks abroad 存放海外银行同业的款项
N#(p_7M amount due from holding companies 控股公司欠款
"uR,WY amount due from local banks 存放本港银行同业的款项
EqW/Wxv7b amount due to banks 银行同业的存款
&z!yY^g
amount due to banks abroad 海外银行同业的存款
b 4o`eR amount due to holding companies 控股公司存款
! zc?o?~z amount due to local banks 本港银行同业的存款
6_`9
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QDO.&G2 amount for note issue 发行纸币的款额
d\% |!ix amount of bond 担保契据的款额
<Co\?h/< amount of consideration 代价款额
)$[.XKoT amount of contribution 供款数额
x< _uwL2a amount of indebtedness 负债款额
0q6$KP}q amount of principal of the loan 贷款本金额
luNEgCq amount of rates chargeable 应征差饷数额
UVND1XV^f amount of share capital 股本额
Yy l(<,Yi amount of sums assured 承保款额
x+niY;Z E amount of variation 变动幅度
y7a 84)j3 amount of vote 拨款数额
HV_5
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QahM)Gb amount receivable 应收款额
''Lf6S`4X~ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
\]bAXa{ p analysis 分析
/_yJ;l /K ancillary risk 附属风险
:Fe}.* t annual account 周年帐目；周年帐目报表；年度决算；年结
#9Src\V annual accounting date 年结日期
;Mzy>*#$Q annual allowance 每年免税额；年积金；年度津贴；年津
tGq0f"}'J annual balance 年度余额
W!@*3U]2R annual disposable income 每年可动用收入
3zdm-5R.b annual estimates 周年预算
:Kc9k(3&r annual fee 年费
8R G U^& annual general meeting 周年大会
JL[xrK0 annual growth rate 年增率；每年增长率
WS17DsWW annual long-term supplement 长期个案每年补助金
Y
6B7qp annual pensionable emolument 可供计算退休金的年薪
QU&LC annual report 年报
>"}z
% # Annual Report on the Consumer Price Index 《消费物价指数年报》
i@Vi.oc4[ annual return 周年报表；周年申报表；每年报税表格
Qf HJZ7K.4 Annual Return Rules 《周年报表规则》
IdP"]Sv{< annual review of consumer prices 每年消费物价回顾
v[P
$c$ Xi annual roll-forward basis 逐年延展方式
puE!7 :X7 annual salary 年薪
'J A<q-Gn annual statement 年度报表；年度决算表
nQy %av$ 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
)SJ18 no|l annuitant 年金受益人
Ft} h&aYP annuity 年金
?4G/f<ou annuity contract 年金合约
>fX_zowX annuity on human life 人寿年金
9Tju+KcK antecedent debt 先前的债项
/EW1 & ante-dated cheque 倒填日期支票
CFo>D\*J anticipated expenditure 预期开支
~57.0?IK anticipated net profit 预期纯利
l)1FCD V anticipated revenue 预期收入
x ^ 0MEsR anti-inflation measure 反通货膨胀措施
rV
*`0hA1 anti-inflationary stance 反通货膨胀立场
'WF Ey>1# apparent deficit 表面赤字
_Vv XE572 apparent financial solvency 表面偿债能力
0m`{m'B4n apparent partner 表面合伙人
=Fu~ 0W c application for personal assessment 个人入息课税申请书
m+Um^:\jX application of fund 资金应用
{`X O3 application to release as liquidator and to destruct the books of accounts and documents
.(2Z o a 申请免除清盘人职务及毁灭帐簿与文件
VMa \?`fT appointed actuary 委任精算师
iL vz oQ appointed auditor 委任核数师；委任审计师
3W <_J_[ appointed trustee 委任的受托人
-UTTJnu^ appointer 委任人
h_xHQf&# apportioned pro rata 按比例分摊
xna4W|- apportionment 分配；分摊
6qAs$[ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
"2J$~2{ N apportionment formula 分摊方程式
Hi V7 apportionment of estate duty 遗产税的分摊
qj $6/V|D appraisal 估价；评估
m+3U[KKvG appreciable growth 可观增长
z QPQP` appreciable impact 显着影响
oM<Y o%n appreciable increase 可观增长
)p?p39>h appreciation 增值；升值
?G| *=-8 appreciation against other currencies 相对其他货币升值
#KFpT__F appreciation of the exchange value of Hong Kong dollar 港元汇值上升
5:" zs appreciation tax 增值税
@'D ,T^I appropriation 拨款；拨用；拨付
-D?-ctFYj^ appropriation account 拨款帐目
.YY LMI Appropriation Bill 拨款法案
J.t tJOP appropriation-in-aid system 补助拨款办法
pb `!_GmB approved assets 核准资产
mrc% 6Ri approved basket stock 认可一篮子证券
cq?&edjP approved budget 核准预算
o?T01t= approved charitable donation 认可慈善捐款
z8 n=\xL approved charitable institution 认可慈善机构
A7eF.V& approved currency 核准货币；认可货币
0\/cTNN approved estimates 核准预算
7QnQ=gu approved estimates of expenditure 核准开支预算
h#Ek sX approved overseas insurer 核准海外保险人
DrY5Q&S approved overseas trust company 核准海外信托公司
2%i3[N* approved pooled investment fund 核准汇集投资基金
,o?yS>L_r approved provident fund scheme 认可公积金计划
=x QLf4> approved provision 核准拨款
\R}`S`fIw` approved redeemable share 核准可赎回股份
I4Y; 9Gg approved regional stock 认可地区性证券
v "Z`#Bi approved retirement scheme 认可退休金计划
QO fqW@g approved subordinated loan 核准附属贷款
X{-@3tG<r arbitrage 套戥；套汇；套利
cVR#\OM arbitrageur 套戥者；套汇者
S*0P[R arbitrary amount 临时款项
";>>{lYA . arrangement 措施；安排；协定
<0%X:q< arrears 欠款
(hb\1 wZ arrears of pay 欠付薪酬
>U%:Nfo3 arrears of revenue 逾期未收税款；逾期未收的帐项
$t1XoL articles of association 组织章程；组织细则；组织章程细则
76'vsg Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
jO5R0^w ascertainment of profit 确定利润
a ,EApUWw "Asia Clear" “亚洲结算系统”
L2N O _N Asia Commercial Bank Ltd. 亚洲商业银行有限公司
+^@;J?O Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
) {_D Asian Development Fund [ADF] 亚洲发展基金
]TTQ;F Asian dollar bond 亚洲美元债券
z}gfH| Asian dollar market 亚洲美元市场
0r |mg::' Asian dollar rate 亚洲美元利率
D a@H^ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
"& Y5 Nh Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
<}vu lt^ asked price 沽盘；喊价；索价；卖方报价
#("/ 1N6 assessable income 应评税入息
,'FdUq )i assessable loss 应评税亏损
mqIcc'6f assessable profit 应评税利润
q ad`muAd assessable value 应评税值
ruf*-&Kr7 assessed profit 估定利润
3%J7_e' assessed value 经评估价值
Gl@ -R Lo assessment 评税；评定；估价；评税单
a YC[15?' assessment number 评税编号；估价编号
wv6rjg:7 assessment of additional tax 补加税评税
CSBk assessment of performance 业绩评估；实绩评价
) ]W|i9 Assessor 评税主任
VvS ^f asset price bubbles 资产价格泡沫
.&Q'aOg asset-backed securities 具资产保证的证券
L FncY(b assets accretion 资产增值
q |r/%[[!o assets and liabilities 资产与负债
?)2&LVrf assets betterment statement 资产递增表；资产改进表
D{Rk9MKkE assets lending 实物放款；有抵押贷款
>&`S$1 o assets of the company passing on the death 死者去世时转移的公司资产
m :sT) assets pledged as security for liabilities 用作负债抵押的资产
p2\mPFxEP assets portfolio 资产投资组合
uPvE;E _ assets price 资产价格
\{Yi7V
Xv assets quality 资产质素
.dr-I7&! assets realization 资产变现
"j]85 assets refinancing arrangement 资产再集资安排
i_KAD U&mP assets securitization 资产证券化
4uS C> assets situated outside Hong Kong 在香港以外地方的资产
2rG;j52))a assets stripping 削减资产；拆卖资产
+)cjW "9 assets value 资产值
XoO#{7a assignee 承让人
$QbaPmHW assignment 转让；转让书；转让契
zdh&,!] F6 assignment of interest 权益转让
_rmTX.'w assignment of letters patent and trade mark 专利证书及商标转让
mh8{` W & assignment of property 物业转让；物业转让书
?[`*z?} assignment right 转让权
WF!u2E+ assignor 转让人
([+u U! associate 有联系的人；有关连人士；相联者；合伙人；联系人
j1sZRl)D Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ar#Xe;T! associate member 附属会员
u5LrZt]k associated body corporate 相联法人团体
EU0b>2n4 associated company 相联公司；联属公司
FkS$x'~2$ associated corporation 相联法团
F79!B Association of Chartered Certified Accountants [ACCA] [United Kingdom]
7/:C[J4GTN 公认会计师公会〔英国〕
GmJ4AYEP Association of Futures Exchange Brokers 香港期货经纪协会
$ !Pm*s Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Z}E.s@w association of underwriters 承保人组织
i`F8kg`_K assumption of control 接管
#$ Q2ijT0 assurance 担保；保险；转易；转易书
-76l *=| assurance of interest 权益的转易
} 0%~x, at 19XX price 按一九ＸＸ年价格计算
oRbG6Vv/ at a discount 按赔价计算；按贴水价格计算；打折扣
,{tK{XpS at a premium 按溢价计算；按升水价格计算
`RriVYc< at call 通知付款；按通知
oU`J~6.&S at constant market price 按固定市价计算
l^ Q -KUI at constant price 按固定价格计算
(C=.&',P at cost 按成本计算
r*gQGvc at current market price 按当时市价计算；按现时市价计算
9|}u"jJB%E at current price 按当时价格计算；按现时价格计算
eOdB<He36 at factor cost 按要素成本计算；按生产要素成本计算
4J"S?HsW| at money-of-the-day price 按付款当日价格计算
Km=dI d7] at or better 按指定或较佳价位〔买卖指令〕
.Zzx W at par 按面值计算；平价
K:os fd at sight 见票即付
;]/emw=a at the close 按收市盘
+wwb+aG6{ at the opening 按开市盘
2y t)"DnFk attestation 见证；见证条款
7v8V0Gp at-the-money option 平价期权
?df*Y5I2 attorney 受权人；受托代表人
@'Y^ A attornment 新拥有人承认书
s _j ?L attributable profit 可归属利润
m,TN%*U! attributable share value 可归属股份价值
$}* bZ~ Auckland Stock Exchange 奥克兰证券交易所
Hfw*\=p
auction 拍卖
?m RGFS auctioneer 拍卖商
I1 Jo 8s audit 审计；核数
!T<4em8 Audit Commission 审计署
U< aT%^_ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
n&4 4Acs[ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Bj-80d, audit review 帐目审查
lO=Nw+'$S Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
`ecIy_O3P& audited account 审计帐目；经审计的帐目
2D"n #O`y audited annual account 经审计的周年帐目
S*5hO) C audited balance sheet 经审计的资产负债表
bJ$6[H-: auditor 核数师；核数主任；审计师
oXQzCjX_ auditor's certificate 核数师证明书；审计师证明书
|lnMT) ^D auditor's report 核数师报告；审计师报告
zP
F0M( Aussie bond 澳元债券
o rGkS<P austerity budget 紧缩预算
GO|1O|? Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Uzx,aYo X Australia All Ordinaries Index 澳洲所有普通股票指数
3/j^Ao\fw Australian Dollar [AUD] 澳元
ry2ZVIFa Australian Options Market 澳大利亚期权市场
|6 ZH+6[ Australian Securities Commission 澳洲证券事务监察委员会
N3Yf 3rK Australian Society of Certified Practising Accountants 澳洲执业会计师公会
[X"F}ph Australian Stock Exchange 澳大利亚证券交易所
fH#*r|~ Austrian Schilling [ATS] 奥地利先令
49gm=XPm authentication 认证；鉴证
Exy|^Dr 0 authority to purchase 委托购买证；委购书
^ |xSU_wa authorization 认可；核准；授权；授权书
}r+(Z.BHM authorization by direction 指示授权
vzr?#FG authorization by instruction 指令授权
3t*e|Ih&j5 authorization by warrant 令状授权
1hz:AUH authorization of unit trust 单位信托的认可
H;eGBVi authorized agent 指定代理人
g ss 3e& authorized capital 法定资本
L355uaj authorized clerk 出市员
; F/yS2p authorized dealer 认可交易商
q$<M 2 authorized financial institution 认可财务机构
\$iU#Z authorized fund 认可基金
_~{Nco7T authorized fund house 获授权的基金公司；认可基金公司
!ULU#2'1 authorized institution 认可机构
eL vbPE_ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
)37 .H^7 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
['*{f(AI authorized insurer 获授权保险人；获认可承保人
I"4Lma authorized investment 特准投资项目
3>+9Rru authorized person 获授权人
r&MHww1i authorized representative 获授权代表
h J>Kfm authorized share capital 法定股本
p H5iv>H automated quotation system 自动报价系统
|3a1hCxt Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Dm")\"5\? 自动交易系统〔香港期货交易所有限公司〕
_N-.=86* automatic adjustment mechanism 自动调整机制
!bPsJbIo> automatic adjustment system 自动调整系统
T[z}^" Automatic Clearing House 自动票据交换所
g?}$"=B automatic exchange rates accumulation system 自动化汇率累集系统
l$1 z%|I Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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D1aea5 automatic teller machine [ATM] 自动柜员机
oC~8h8"l autopay 自动转帐
|2YkZ nJn available assets 可用资产
n )n>|w_ available fiscal reserve 现存财政储备
~"Kf+eFi available profit 可用利润
#lf3$Tm D Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
w6P Kr^ average 平均；平均数；海损
J#```cB average basic salary 平均基本薪金
G<5i %@ average consumer expenditure 平均消费开支；一般消费开支
|9 Gng`) average cost 平均成本
&V$qIvN$ average cost of land production 增辟土地平均成本
o/;kz i average daily turnover 平均每日成交额
w`N|e0G@ average daily wage rate 平均每日工资率
BotGPk><c average expenditure pattern 平均开支模式
|SO?UIWp average growth rate 平均增长率
'R{Xq HP average net fixed assets 固定资产平均净值
sW53g$`v average of relatives 相对价格平均数
H(JgqbFB* average price 平均价格
&gNb+z+ average propensity to consume 平均消费倾向；一般消费倾向
n O ^m average propensity to save 平均储蓄倾向；一般储蓄倾向
T;4& ^5 n average rate 平均率
"<#-#j average revenue 平均收入；平均收益
FE0}V}\=h average stock 平均库存；平均存货
e]1&f.K average yearly rent 平均年租
h6yXW! 8 avoidance of double taxation 避免双重课税
`.Oj^H6 avoidance of tax 避税
