A:
-_&"Q4FR;+ A share Ａ股；甲类股份
\x D.rBbt abatement of tax 减税；减扣免税额
\IB@*_G ABN AMRO Bank N.V. 荷兰银行
vAZc.=+ > above-the-line expenditure 线上项目支出；经常预算支出
+\ ~.cP7 [ above-the-line receipt 线上项目收入；经常预算收入
r|2 Y|6@ ABSA Asia Limited 南非联合亚洲有限公司
#~]S absolute change 绝对数值变更
@jb
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p C<~\RR absolute guideline figure 绝对准则数字
1 FC'DH! absolute interest 绝对权益
A/eZnsk absolute order of discharge 绝对破产解除令
,h1
z8.wD| absolute profit margin 绝对利润幅度
feg absolute value 实值；绝对值
!DgN@P.o absolutely vested interest 绝对既得权益
o%dKi] absorbed cost 已吸收成本；已分摊成本
D"kss5>w absorption 吸收；分摊；合并
v eP )ElX absorption rate 吸收率；摊配率；分摊率
akg$vHhK4 ACB Finance Limited 亚洲商业财务有限公司
4 cC acceptable form of reciprocity 合理的互惠条件
Y*0 AS|r! acceptable rate 适当利率；适当汇率
+o +e*B7Eh acceptance agreement 承兑协议
NN(ZH73 acceptance for honour 参加承兑
t5
:4'%| acceptor 承兑人；接受人；受票人
n.+%eYM< acceptor for honour 参加承兑人
z8 v] Kt & accident insurance 意外保险
GZY8%.1{"a Accident Insurance Association of Hong Kong 香港意外保险公会
La&?0P A accident insurance scheme 意外保险计划
I =G3 accident year basis 意外年度基准
>2Z0XEe accommodation 通融；贷款
Mrpz (}) accommodation bill 通融票据；空头票据
N<&"_ jzm accommodation party 汇票代发人
>fG=(1" account balance 帐户余额；帐户结余
-3-*T) account book 帐簿
h" h3SD~ account collected in advance 预收款项
B" ,5"'id account current book 往来帐簿
9 t)A_}O account of after-acquired property 事后取得的财产报告
5P=3.Mk account of defaulter 拖欠帐目
OU2.d7 account payable 应付帐款
Wp7lDx account payee only [A/C payee only] 只可转帐；存入收款人帐户
2>%|PQ account receivable 应收帐款
?\|QDJXY account receivable report 应收帐款报表
ZBw]H'sT account statement 结单；帐单；会计财务报表
kg0X2^#b account title 帐户名称；会计科目
@)[Q6w`x accountant's report 会计师报告
RsTz3]`yv Accountant's Report Rules 会计师报告规则
9g %1^$R accounting and auditing procedure 会计与审计程序；会计与核数程序
]Rah,4?9f Accounting Arrangements 《会计安排》
bYs K|n accounting basis 会计基础
b,vSE,&xP accounting by Official Receiver 破产管理署署长呈交的帐目
GWb=X cx Accounting Circular 《会计通告》
&<??,R14 accounting class 会计类别
']Q4SB"q accounting date 记帐日期；会计结算日期
!4"(>Rnw accounting for money 款项核算
QH z3 Accounting Officer 会计主任
[4p~iGC accounting period 会计报告期；会计期
b)+nNqY| accounting policy 会计政策；会计方针
pxf(C<y6_ accounting practice 会计惯例
Bi}uL)~rD accounting principle 会计准则
M8_f{|!& accounting record 会计记录
^qB
a~
accounting report 会计报告
9]u=b \fzZ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
%x}iEqk U Accounting Society of China 中国会计学会
BQ8vg8e]B accounting statement 会计报表
is?#wrV=K accounting system 会计制度；会计系统
FA5| ` accounting transaction 会计事项；帐务交易
=|}_ASbzw accounting treatment 会计处理
R-2NJ 0F7 accounting year 会计年度
8PKUg
"p accretion 增值；添加
80(Olf@PE accrual 应计项目；应累算数目
. |XG0 M accrual basis 应计制；权责发生制
b'x26wT? accrual basis accounting 应计制会计；权责发生制会计
HL8onNq accrue 应累算；应计
dnEIR5%+. accrued benefit 应累算利益
=@e3I)D#?i accrued charges 应计费用
qr$h51C& accrued cumulative preference share dividend 应累算的累积优先股股息
Sj=x.Tr\ accrued expenses 应累算费用
g|STeg g accrued interest payable 应付利息；应计未付利息
sd5% S zx accrued interest receivable 应收利息；应计未收利息
??Lda=' accrued right 累算权益
E; `@S accruing profit 应累算的利润
exW|c~|m{A accumulated fiscal reserve 累积财政储备
>:C0ZQUW accumulated profit 累积利润；滚存溢利
$<NrJgQ accumulated reserve 累积储备
2Dc2uU@`r accumulation of surplus income 累积收益盈余
_?VMSu acquired assets 既得资产
g:dtfa /] acquisition 收购；购置；取得
'dXGd.V7u acquisition cost 购置成本
K_SURTys acquisition expenses 购置费用
3@}rO~ acquisition of 100% interest 收购全部股权
z D "n7; acquisition of control 取得控制权
qdW"g$fW acquisition of fixed assets 购置固定资产
*'i9 acquisition of shell “买壳”
e4h9rF{Cxn acquisition price 收购价
[I ~&vLTe act of God 天灾
RIm8PV;N acting partner 执事合伙人
2}\/_Y6 active market 买卖活跃的市场；交投畅旺的市场；旺市
qV$\E=%fhM active partner 积极参与的合伙人
[SKN}:D active trading 交投活跃
0Dt-!Q7 actual circulation 实际流通
Ji# eA[ actual cost 实际成本
o;[?b'\[d actual expenditure 实际开支；实际支出
u~pBMg
, actual income 实际入息；实际收入；实际收益
MpNgp )%> actual market 现货市场
Uf}u`"$F actual price 现货价；实际价格
}xa~U,#5 actual profit 实际利润
L'?7~Cdls actual quotation 实盘；实际价位；实际报价
l('@~-Zy actual year basis 按实际年度计算
mz>GbImVD~ actuals 实货
^-^ii 3G` actuarial investigation 精算调查
634OH*6 actuarial principle 精算原则
R:+cumHr
actuarial report 精算师报告
Be$v%4 Actuarial Society of Hong Kong 香港精算学会
;_~9".'<d actuarial valuation 精算师估值
>0X_UDAWz actuary 精算师
[r#m +R"N ad referendum agreement 暂定协议；有待覆核的协定
f>CJ1 ;][{ ad valorem duty 从价税；按值征税
;% <[*T:*' ad valorem duty system 从价税制
7G wo:s L ad valorem fee 从价费
oKMr Pr[` ad valorem tariff 从价关税
7 /6 Zp? additional allowance 额外免税额
zG*
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N^Hj%5 additional assessable profit 补加应评税利润
jk\z-hd additional assessment 补加评税
'.B5CQ additional commitment 额外承担
fxQ4kiI additional commitment vote 额外承担拨款
xqQLri} additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
- HU4Ow additional dependent parent allowance 供养父母额外免税额
p N4gHi= additional provision 额外拨款
iSP}kM} additional stamp duty 附加印花税
#3knKBH additional tax 补加税罚款；补加税款
le|Rhs%Z% Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
goqm6L^Cu adjudged bankrupt 被裁定破产
C~- .zQ$ adjudicated bankrupt 裁定破产人
91#rP|88; adjudication fee 裁定费；评定印花税额手续费；评估契据费
;5 p;i 8m adjudication of bankruptcy 裁定破产；宣告破产
dW5@Z-9 adjudication of insolvency 裁定无力偿还债务
,;@v Vm'} adjusted actual 经调整的实数；调整后的实数
FP<mFqy adjusted current assets 经调整的流动资产；调整后的流动资产
]r\FC\n6e adjusted figure 经调整的数字；调整后的数额
: Tcvj5 adjusted liabilities 经调整的负债；调整后的负债
BUs={ "P a adjusted loss 经调整的亏损；调整后的亏损
po!bRk[4 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
Z mc" adjusted profit 经调整的利润；调整后的利润
*S<d`mp[ adjusted surplus 经调整的盈余额；调整后的盈余额
ZLZh$eZZ adjusted value 经调整的价值；调整后的价值
LgxsO:mi adjustment 调整；修订；理算〔保险〕
*x-@}WY$U adjustment centre 调剂中心
e>2KW5. adjustment lag 调整过程的时间差距；调整时差
: i{tqY% adjustment mechanism 调整机制
<MyT ; adjustment of loss 亏损调整
B,fVNpqo adjustment process 调整过程；调整程序
8n,/hY>w adjustment range 调整幅度
5wa'SexqE administered exchange rate 受管制汇率
LC, 6hpmh Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Bra}HjHO administration expenses 行政费用
tbXl5 x0 administration fee 手续费；行政费
_)S['[ administration in bankruptcy 破产管理
()Q#@?c~ administration order 遗产管理令
%M,^)lRP administrator 管理人；遗产管理人
6z5wFzJv?q administrator of the estate 遗产管理人
/.WIED}> admission of debt 债项承认书
az1#:Go admission of proof 接纳债权证明
Itz[%Dbiq9 advance 放贷款项；垫付款项；预支款项；预付款项
YuUJgt .1 advance account 暂支帐目；预付款帐户
Ea)=K'Pz advance compensation 预付补偿金
7J ;\&q' advance from shareholder 股东垫款
|j u+{+ advance pending reimbursement 预支以待日后付还
< U y $b4h advanced economy 先进经济体系
M%YxhuT0 advancement 预付；预付财产
vW-o%u* advances warrant 垫款令
n-u
HKBq advancing 贷出
$ ~%w21?& adverse balance 逆差
2~l +2.. adverse exchange 逆汇
xOx=Z\ c advertisement addressed to shareholders 在报章刊登的致股东通告
x=03 WQ8 advice for collection 托收通知书
t3b M 4+n advice of drawing 提款通知书；汇票通知书
&` IJ55Z-) advice of payment 付款通知
`x`zv1U Advisory Committee [Securities and Futures Commission]
^;sE)L6 谘询委员会〔证券及期货事务监察委员会〕
bA1O]:` Advisory Committee on Diversification 经济多元化谘询委员会
>a;LBQ0 affidavit 誓章；遗产申报誓章
6 j Rewj affidavit of no receipt 述明无收款的誓章
q 2P_37 affiliate 联号；联营公司；附属公司
5\Rg%Ezl affiliated company 附属公司；联号；联营公司
C]Q`!e affirmation [estate duty] 非宗教式宣誓〔遗产税〕
t$&'mJ _-w affordability 负担能力
]$BC f4: African Development Bank [AfDB] 非洲开发银行
\f sNI T / after-acquired property 事后取得的财产
AqAL)`#K after-hours dealing 市后交易
P(UY}oU after-tax profit 税后盈利；税后利润；税后溢利
+G6 G e; agency agreement 代理协议
0a2#36;_IK agency expenses 代理机构的开支
3a[ LM! agency fee 代理费
l{gR6U{e Agency Law 《代理法》
{9FL}Jrt agent 代理人；承销人
x];i?
4 agent of company 公司代理人
=M6{{lI / agent's fee 代理人费；经纪费
5@J]#bp0M aggregate 总计；总数；总体数字
{ "2Hv;x aggregate amount 总款额；总额
M h 2Zj aggregate assets and liabilities 总体资产与负债
{oS/Xa aggregate at constant price 按固定价格计算的总体数字
r~G amjS aggregate demand 总需求
>`l^
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1En:QQ4/ aggregate limit 总限额
U IkO_/} aggregate of salaries tax 合计薪俸税
&;bey4_J aggregate performance 总体表现；总体业绩
,9M 2'6= aggregate supply 总体供应
^u2x26]. aggregate surplus 总盈余
/
*/"gz% aggregate total 整体总额
#iQF)x| D aggregate value 总值；合计价值
/BN=Kl] aggregated basis 合计基准
}G "EdhSl aggregated net chargeable income 合计应课税入息实额
icQQLSU5 aggregation 合并计算；合计；总和
($Op*bR aggregation of incomes of husband and wife 夫妇入息合并计算
$DaQM'- aggregation of property 财产的总和
:r2d%:h%2 agio 差价；贴水
RG=i74 a 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》
voFg6zoV_ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
kxR!hA8wv4 《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》
JAM]neKiX Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
dOK]Su 《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》
)5 `~ WzA Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
} lXor~_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》
DS9-i2 agreement for a settlement 授产协议
2r!- zEV agreement for assignment 转让协议
qnb/zr)p agreement for sale 售卖协议；买卖协议
hE
E1i agreement for sale and purchase 买卖协议
Z^BZH/I? agreement for the payment of interest 支付利息协议
PC\p>6xT agreement for the repayment of money 还款协议
J 7sH] agreement of reinsurance 再保险协议
(Y*9 [hm Agricultural Bank of China 中国农业银行
-Mf-8zw8G air passenger departure tax 飞机乘客离境税
w5yX~8UzJ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
0|]d^bo airport tax 机场税
">M&/}4 alcohol duty 酒精税
3ZN\F alienation 让与；让渡；转让
AiL80W^=d) alimony 生活费；赡养费
iJeo d fC All Ordinaries Index [AOI] 所有普通股指数
>oN Wf all risks 全险；综合险
}]M'f:%b All Sales Record for Stock Market 《股票市场成交报告》
BnfuI Allied Capital Resources Limited 新联财务有限公司
%O !TS_~9 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
kT]jJbb" allocation letter 拨款信件
>l #D9% allocation of fund 分配款项；预留款项
,xR u74 allocation of profit 利润分配；溢利分配
RUq[HxF)
6 allocation warrant 拨款令
K%_ UNivN allotment 分配；配股
.2U3_1dX allotment notice 股份配售通知；配股通知
=7# "}%4Q allotment of shares 股份分配
"%bU74 > allowable 可获宽免；免税的
,c0t#KgQ. allowable business loss 可扣除的营业亏损
bPif"dhHe allowable expenses 可扣税的支出
?D,j !Hy allowance 免税额；津贴；备抵；准备金
aI=Q_}8- allowance for debts 债项的免税额
Nc HU) allowance for depreciation by wear and tear 耗损折旧免税额
ao0^; allowance for funeral expenses 殡殓费的免税额
K-"`A.:S allowance for inflation 为通货膨胀而预留的款项；通胀准备金
U<r!G;^` allowance for repairs and outgoings 修葺及支出方面的免税额
o bN8+ j allowance to debtor 给债务人的津贴
Wsp c ;]& alteration of capital 资本更改
|3~]XN- alternate trustee 候补受托人
R+t]]n6# amalgamation 合并
W9oWj7&h ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Sb?Ua*(L: ambit of charges 征税范围；收费范围
\3 ] O?' amended valuation 经修订的估值
$BT[fJ'k American Commodities Exchange 美国商品交易所
GIT"J}b} American Express Bank Limited 美国运通银行
HO_(it \ American Stock Exchange 美国证券交易所
?Q$a@)x# amortization 摊销
Q/]o'_[vW amount due from banks 存放银行同业的款项
sxS%1hp3 amount due from banks abroad 存放海外银行同业的款项
@4Zkkjc4b amount due from holding companies 控股公司欠款
Pd& Npp3 amount due from local banks 存放本港银行同业的款项
R^=v&c{@ amount due to banks 银行同业的存款
ay| |yn: amount due to banks abroad 海外银行同业的存款
hrO9_B|# amount due to holding companies 控股公司存款
{LV A _7@ amount due to local banks 本港银行同业的存款
@h_ bXo amount due to outport banks 外埠银行同业的存款
Qg]A^{.1 amount for note issue 发行纸币的款额
!G6h~`[ amount of bond 担保契据的款额
l@1=./L ? amount of consideration 代价款额
@y 'ZM amount of contribution 供款数额
4 \nG Wi{2 amount of indebtedness 负债款额
>)u{%@Rcy{ amount of principal of the loan 贷款本金额
8^D1u` amount of rates chargeable 应征差饷数额
]5K(}95& ' amount of share capital 股本额
_yX.Apv] amount of sums assured 承保款额
Q&+)Kp]A amount of variation 变动幅度
?RIf0;G amount of vote 拨款数额
FV3[7w=D\ amount payable 应付款额
#0Uz1[ amount receivable 应收款额
o2hk!#5[4 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
[c lwmx analysis 分析
xt IF)M ancillary risk 附属风险
#_`q bIOAj annual account 周年帐目；周年帐目报表；年度决算；年结
s? Xgo&rS_ annual accounting date 年结日期
`iN\@)E annual allowance 每年免税额；年积金；年度津贴；年津
k4!_(X%8 annual balance 年度余额
V1GkX =H}, annual disposable income 每年可动用收入
VXlAK( annual estimates 周年预算
lzz;L
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)v11j.D annual general meeting 周年大会
pq\N 2d annual growth rate 年增率；每年增长率
A SrRMH[ annual long-term supplement 长期个案每年补助金
qJ f\,7mi annual pensionable emolument 可供计算退休金的年薪
8h4]<T annual report 年报
"nb.!OG~( Annual Report on the Consumer Price Index 《消费物价指数年报》
~R~.D annual return 周年报表；周年申报表；每年报税表格
.p*?g; Annual Return Rules 《周年报表规则》
<3/_'/ C annual review of consumer prices 每年消费物价回顾
GD'Z"rhI annual roll-forward basis 逐年延展方式
F |R7hqf annual salary 年薪
<2]D 3,.g. annual statement 年度报表；年度决算表
_ WPt
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$uJc/ annuitant 年金受益人
U 8p %MFD annuity 年金
=yM%#{t&W annuity contract 年金合约
g oyQ',+ annuity on human life 人寿年金
lUA-ug! ^ antecedent debt 先前的债项
Bd)Cijr ante-dated cheque 倒填日期支票
<%`Rku anticipated expenditure 预期开支
:<k
(y?GB anticipated net profit 预期纯利
#`f {\ anticipated revenue 预期收入
~b ! la anti-inflation measure 反通货膨胀措施
W}2!~ep! anti-inflationary stance 反通货膨胀立场
6O.kKhk apparent deficit 表面赤字
[~RO9=;L apparent financial solvency 表面偿债能力
_uL [
Z apparent partner 表面合伙人
F C6~V6R application for personal assessment 个人入息课税申请书
XJKns application of fund 资金应用
V82I%gPF application to release as liquidator and to destruct the books of accounts and documents
1E'P Sq 申请免除清盘人职务及毁灭帐簿与文件
,!GoFu appointed actuary 委任精算师
PB. 'huu appointed auditor 委任核数师；委任审计师
fH?A.JP=a appointed trustee 委任的受托人
HB$?}V appointer 委任人
L<3+D apportioned pro rata 按比例分摊
MxT&@pq apportionment 分配；分摊
vdQ#C G$/ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
INp: ; apportionment formula 分摊方程式
`4X.UP J apportionment of estate duty 遗产税的分摊
U <q`f- appraisal 估价；评估
&Td)2Wt appreciable growth 可观增长
wf EL
. h appreciable impact 显着影响
~e]B[>PT appreciable increase 可观增长
H?M:<q0|G appreciation 增值；升值
tPN CdA appreciation against other currencies 相对其他货币升值
& WL::gy_S appreciation of the exchange value of Hong Kong dollar 港元汇值上升
GoAh{=s appreciation tax 增值税
( xWsyo(4 appropriation 拨款；拨用；拨付
Iz
j-,a appropriation account 拨款帐目
e8wPEDN*4 Appropriation Bill 拨款法案
SdYb T)y appropriation-in-aid system 补助拨款办法
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4Fa approved assets 核准资产
J~om e7L approved basket stock 认可一篮子证券
{fHY[8su0 approved budget 核准预算
)bL(\~0g~ approved charitable donation 认可慈善捐款
/{jt] 8/;7 approved charitable institution 认可慈善机构
yzT1Zg_ER approved currency 核准货币；认可货币
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(". approved estimates 核准预算
+kEM%z approved estimates of expenditure 核准开支预算
H_t0$x(\ approved overseas insurer 核准海外保险人
vr{|ubG]d approved overseas trust company 核准海外信托公司
$w <R".4 approved pooled investment fund 核准汇集投资基金
#Ha" rr46p approved provident fund scheme 认可公积金计划
Z!^>!' Z approved provision 核准拨款
x3#:C= approved redeemable share 核准可赎回股份
dT% eq7= approved regional stock 认可地区性证券
7CSz approved retirement scheme 认可退休金计划
izGU&VeB approved subordinated loan 核准附属贷款
}$L1A arbitrage 套戥；套汇；套利
Q _! tn* arbitrageur 套戥者；套汇者
Y<(7u`F arbitrary amount 临时款项
}7b{ZbDI arrangement 措施；安排；协定
C4`&_yoP4- arrears 欠款
&z5?]`ALu arrears of pay 欠付薪酬
1%R${Qhr arrears of revenue 逾期未收税款；逾期未收的帐项
D.%%D %AdB articles of association 组织章程；组织细则；组织章程细则
&!O?h/&X3 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
0*tnJB ascertainment of profit 确定利润
MN5}}@ "Asia Clear" “亚洲结算系统”
k \;D;e{ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
wbcip8<t Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
lo'#dpt< Asian Development Fund [ADF] 亚洲发展基金
Mp!1x x Asian dollar bond 亚洲美元债券
aXQAm$/
> Asian dollar market 亚洲美元市场
'0 )`. Asian dollar rate 亚洲美元利率
DEhR\Z! Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Ta/zDc"e Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
2|i1} asked price 沽盘；喊价；索价；卖方报价
UF6U5],`u assessable income 应评税入息
~*y7%L4B assessable loss 应评税亏损
pY3/AO= assessable profit 应评税利润
L;?F^RK{U assessable value 应评税值
cJ@ fJ| assessed profit 估定利润
T,uF^%$@AQ assessed value 经评估价值
S{8-XiL, assessment 评税；评定；估价；评税单
<ta{)}IN^ assessment number 评税编号；估价编号
+v5f-CBu assessment of additional tax 补加税评税
ska n1wQ assessment of performance 业绩评估；实绩评价
9xq3>( Assessor 评税主任
{jQLr7 ' asset price bubbles 资产价格泡沫
WN%, asset-backed securities 具资产保证的证券
5lP 8#O?= assets accretion 资产增值
N~IAm:G}[ assets and liabilities 资产与负债
9+@z:j assets betterment statement 资产递增表；资产改进表
0 V]MAuD($ assets lending 实物放款；有抵押贷款
D_$N2>I- assets of the company passing on the death 死者去世时转移的公司资产
DbB<8$ assets pledged as security for liabilities 用作负债抵押的资产
C9MK3vtD. assets portfolio 资产投资组合
Qjnh;uBO assets price 资产价格
d}Guj/cx, assets quality 资产质素
-AD` (b7q assets realization 资产变现
'%ZKvZ- assets refinancing arrangement 资产再集资安排
pO5j-d * assets securitization 资产证券化
S^|`*%pq assets situated outside Hong Kong 在香港以外地方的资产
K0C"s 'q assets stripping 削减资产；拆卖资产
ar,v/l>d4N assets value 资产值
0F ![<5X assignee 承让人
qNHI$r' assignment 转让；转让书；转让契
l<4P">M!. assignment of interest 权益转让
N }NKQ]= assignment of letters patent and trade mark 专利证书及商标转让
a?GXVQ assignment of property 物业转让；物业转让书
&Z!y>k%6 assignment right 转让权
$uFvZ?w& assignor 转让人
cr ]b #z associate 有联系的人；有关连人士；相联者；合伙人；联系人
l/B+k Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
i<>%y* +@ associate member 附属会员
Bsg^[~jWJu associated body corporate 相联法人团体
F:#5Edo}A associated company 相联公司；联属公司
8(y %]# n associated corporation 相联法团
x0{B7/FN Association of Chartered Certified Accountants [ACCA] [United Kingdom]
zh=0zJ 公认会计师公会〔英国〕
@6+_0^ Association of Futures Exchange Brokers 香港期货经纪协会
dqQJC qc! Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
8d8jU PFQ association of underwriters 承保人组织
yi~ ]}M assumption of control 接管
A & B|n!;b assurance 担保；保险；转易；转易书
3X;>cv#B assurance of interest 权益的转易
_%Xp2`m at 19XX price 按一九ＸＸ年价格计算
-z J V(` at a discount 按赔价计算；按贴水价格计算；打折扣
LWhy5H;Es at a premium 按溢价计算；按升水价格计算
[*(1~PrlO, at call 通知付款；按通知
1BW 9,Xr at constant market price 按固定市价计算
jV Oq/o at constant price 按固定价格计算
D*VO;?D at cost 按成本计算
ntPj9#lf at current market price 按当时市价计算；按现时市价计算
o@dT iQK_ at current price 按当时价格计算；按现时价格计算
J1cz
D |( at factor cost 按要素成本计算；按生产要素成本计算
3)o>sp)Ji$ at money-of-the-day price 按付款当日价格计算
[.xc` CF at or better 按指定或较佳价位〔买卖指令〕
SB('Nqi h at par 按面值计算；平价
RdyKd_0`Q at sight 见票即付
3dbaCusT $ at the close 按收市盘
sKKc_H3YSH at the opening 按开市盘
1'(";
0I attestation 见证；见证条款
.{? ; #Cdn at-the-money option 平价期权
<P0 P *>M attorney 受权人；受托代表人
5%QYe]D attornment 新拥有人承认书
2^Im~p~ByE attributable profit 可归属利润
aZ{ l6 attributable share value 可归属股份价值
I8T*_u^_ Auckland Stock Exchange 奥克兰证券交易所
Ah@e9`_r auction 拍卖
[Y.JC' F# auctioneer 拍卖商
g$"x,:2x{ audit 审计；核数
ujBm"p_| Audit Commission 审计署
F !OD*] Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
`^on`"\{u 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
:6)!#q'g audit review 帐目审查
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Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
3_boEYl0 audited account 审计帐目；经审计的帐目
X6$Cd]MN audited annual account 经审计的周年帐目
HOH5_E >d audited balance sheet 经审计的资产负债表
}aa]1X(u auditor 核数师；核数主任；审计师
/g9^g( auditor's certificate 核数师证明书；审计师证明书
R)$] r>YZF auditor's report 核数师报告；审计师报告
3*j1v:x` Aussie bond 澳元债券
C H!\uK22 austerity budget 紧缩预算
nm% qm Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
m1]/8{EC7 Australia All Ordinaries Index 澳洲所有普通股票指数
o%z^@Cq Australian Dollar [AUD] 澳元
NRP) 'E Australian Options Market 澳大利亚期权市场
lFcHE c Australian Securities Commission 澳洲证券事务监察委员会
dxZn| Y Australian Society of Certified Practising Accountants 澳洲执业会计师公会
tP2.D:( R Australian Stock Exchange 澳大利亚证券交易所
*& ]8rm{ Austrian Schilling [ATS] 奥地利先令
TxN+-< f authentication 认证；鉴证
WL'!M &h authority to purchase 委托购买证；委购书
dQ_'8
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N M),2% < authorization by direction 指示授权
#hs&)6S f authorization by instruction 指令授权
Z[Iej:o5 authorization by warrant 令状授权
<6hs<qXqi authorization of unit trust 单位信托的认可
nTs\zikP authorized agent 指定代理人
r oG<2 i F authorized capital 法定资本
b5jD /X4 authorized clerk 出市员
&dj/Dq@ authorized dealer 认可交易商
Gf.xr%mUZr authorized financial institution 认可财务机构
Xa ;wx3]t authorized fund 认可基金
"7Kw]8mRR authorized fund house 获授权的基金公司；认可基金公司
&"T7KXx authorized institution 认可机构
IIXA)b! authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
&,Loq r authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
[J eq ?X9 authorized insurer 获授权保险人；获认可承保人
5S&Qj7kr authorized investment 特准投资项目
!nsr( 7X2 authorized person 获授权人
uX{g4#eG authorized representative 获授权代表
?aBAmyxm authorized share capital 法定股本
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m0MX automated quotation system 自动报价系统
7TypzgXNe Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
vmfFR 自动交易系统〔香港期货交易所有限公司〕
[4B (rra automatic adjustment mechanism 自动调整机制
q%f90 automatic adjustment system 自动调整系统
9h-S,q! Automatic Clearing House 自动票据交换所
:nqDX automatic exchange rates accumulation system 自动化汇率累集系统
/RhM6N Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
jY /(kA]} automatic teller machine [ATM] 自动柜员机
0v1~#KCm autopay 自动转帐
3^q9ll7Op available assets 可用资产
l6xqc,h!K available fiscal reserve 现存财政储备
N ~`r;E available profit 可用利润
F >n_k Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
8(q8}s$> average 平均；平均数；海损
4 8 J{Y3F average basic salary 平均基本薪金
Zg4wd/ y? average consumer expenditure 平均消费开支；一般消费开支
4z~;4 average cost 平均成本
[rAi9LSO" average cost of land production 增辟土地平均成本
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average daily turnover 平均每日成交额
@{3_7 average daily wage rate 平均每日工资率
GvA4.s, average expenditure pattern 平均开支模式
)G]J@36 average growth rate 平均增长率
Xf{p >-+DL average net fixed assets 固定资产平均净值
/L!
=## average of relatives 相对价格平均数
"iK'O =M average price 平均价格
0lYP!\J3]% average propensity to consume 平均消费倾向；一般消费倾向
|rhB@k average propensity to save 平均储蓄倾向；一般储蓄倾向
i^IL o,Q average rate 平均率
RCK* ?\m5 average revenue 平均收入；平均收益
Y}yh6r;i average stock 平均库存；平均存货
4-'0# a average yearly rent 平均年租
m%"=sX7/9 avoidance of double taxation 避免双重课税
=Bh,>Kg avoidance of tax 避税
