A:
3(C\.oRc A share Ａ股；甲类股份
lL1k.& |5m abatement of tax 减税；减扣免税额
Oo kh<ES> ABN AMRO Bank N.V. 荷兰银行
4DZ-bt' above-the-line expenditure 线上项目支出；经常预算支出
zO g7raIa above-the-line receipt 线上项目收入；经常预算收入
4_Dp+^JF ABSA Asia Limited 南非联合亚洲有限公司
s0Z
uWVip absolute change 绝对数值变更
X7k.zlH7T absolute expenditure 实际开支
@(r /dZc absolute guideline figure 绝对准则数字
N?Lb absolute interest 绝对权益
>pUtwIP absolute order of discharge 绝对破产解除令
=UyLk-P
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jw-0M1B absolute value 实值；绝对值
PkI :*\ R absolutely vested interest 绝对既得权益
87hq{tTs] absorbed cost 已吸收成本；已分摊成本
&0f5:M{P absorption 吸收；分摊；合并
vfVj=DYj absorption rate 吸收率；摊配率；分摊率
8@so"d2e ACB Finance Limited 亚洲商业财务有限公司
y;/VB,4V acceptable form of reciprocity 合理的互惠条件
Zd"^</ S acceptable rate 适当利率；适当汇率
:
]C ~gc acceptance agreement 承兑协议
N('&jHF acceptance for honour 参加承兑
n:MdYA5,m acceptor 承兑人；接受人；受票人
6 @DF acceptor for honour 参加承兑人
/Q,mJ.CnSR accident insurance 意外保险
J:V?EE,\- Accident Insurance Association of Hong Kong 香港意外保险公会
jy-{~xdg[ accident insurance scheme 意外保险计划
ou dxm[/U accident year basis 意外年度基准
#g6.Glz3 accommodation 通融；贷款
iY21Ql% accommodation bill 通融票据；空头票据
E>l~-PaZY accommodation party 汇票代发人
b hniB @< account balance 帐户余额；帐户结余
5\z `-) account book 帐簿
|i++ 0BU account collected in advance 预收款项
x.-+[l[1
! account current book 往来帐簿
m * JaXa account of after-acquired property 事后取得的财产报告
21"1NJzP account of defaulter 拖欠帐目
c/sC&i;%O account payable 应付帐款
82l~G;.n3 account payee only [A/C payee only] 只可转帐；存入收款人帐户
1I:+MBGin account receivable 应收帐款
FSND>\> account receivable report 应收帐款报表
]\|V pIg account statement 结单；帐单；会计财务报表
#\=F O> account title 帐户名称；会计科目
F w?[lS accountant's report 会计师报告
50 X([hIr Accountant's Report Rules 会计师报告规则
L Gn:c; accounting and auditing procedure 会计与审计程序；会计与核数程序
u A< n Accounting Arrangements 《会计安排》
ff^=Ruf$ accounting basis 会计基础
zolt$p accounting by Official Receiver 破产管理署署长呈交的帐目
w(L4A0K[ Accounting Circular 《会计通告》
^~etm accounting class 会计类别
o 2F)%T DY accounting date 记帐日期；会计结算日期
HAa; hb accounting for money 款项核算
[ TmIVQ!B Accounting Officer 会计主任
5?x>9C a accounting period 会计报告期；会计期
x<ZJb accounting policy 会计政策；会计方针
aht[4 (XH5 accounting practice 会计惯例
rbWP78 accounting principle 会计准则
.:F%_dS D accounting record 会计记录
M<v%CawS accounting report 会计报告
gDpVeBd[ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
) AvN\sC Accounting Society of China 中国会计学会
Y^wW2-,m accounting statement 会计报表
bE ! G JZ accounting system 会计制度；会计系统
R[D{|K@" accounting transaction 会计事项；帐务交易
.[ICx accounting treatment 会计处理
Hquc
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Li4zTR|U accretion 增值；添加
V@g'#= {r accrual 应计项目；应累算数目
g,!L$,/F accrual basis 应计制；权责发生制
f6&iy$@ accrual basis accounting 应计制会计；权责发生制会计
M /"I2m
accrue 应累算；应计
zBzZxK>$ accrued benefit 应累算利益
m;GCc8 accrued charges 应计费用
Jdj2~pTq accrued cumulative preference share dividend 应累算的累积优先股股息
*nkoPVpC accrued expenses 应累算费用
-lY6|79bF accrued interest payable 应付利息；应计未付利息
fHx*e'eA accrued interest receivable 应收利息；应计未收利息
KW pVw! accrued right 累算权益
rlOAo`hd accruing profit 应累算的利润
8p 'L#Q. accumulated fiscal reserve 累积财政储备
*0Sk d accumulated profit 累积利润；滚存溢利
2K/4 Rf0; accumulated reserve 累积储备
&]|?o_p3W accumulation of surplus income 累积收益盈余
*k.G5>@ acquired assets 既得资产
,i s3&9 acquisition 收购；购置；取得
TrEu'yxy8* acquisition cost 购置成本
lZ]ZDb?P acquisition expenses 购置费用
\ C+~m acquisition of 100% interest 收购全部股权
dO!
kk"qn acquisition of control 取得控制权
s+$ Q}|?u acquisition of fixed assets 购置固定资产
dy%;W% acquisition of shell “买壳”
; F"g$_D0 acquisition price 收购价
*&^Pj%DX act of God 天灾
B" 1 c acting partner 执事合伙人
Bq%Jh active market 买卖活跃的市场；交投畅旺的市场；旺市
|4;Fd9q^m active partner 积极参与的合伙人
,~N/- 5 active trading 交投活跃
IL#"~D? actual circulation 实际流通
hF~n)oQ actual cost 实际成本
`ts$(u.w actual expenditure 实际开支；实际支出
nS }<-s actual income 实际入息；实际收入；实际收益
|6sp/38#p actual market 现货市场
q 376m-+ actual price 现货价；实际价格
un mJbY;t actual profit 实际利润
c_$=-Khk actual quotation 实盘；实际价位；实际报价
M=@:ZQ^! actual year basis 按实际年度计算
N2^=E1|_ actuals 实货
P^ ~yzI actuarial investigation 精算调查
&
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/|6N*>l)y actuarial report 精算师报告
/$Nsd Actuarial Society of Hong Kong 香港精算学会
V1N3iI actuarial valuation 精算师估值
}c,}V actuary 精算师
24 ' J ad referendum agreement 暂定协议；有待覆核的协定
[.7d<oY ad valorem duty 从价税；按值征税
xX &+WR ad valorem duty system 从价税制
%HhnSi1K ad valorem fee 从价费
U2#"p
ad valorem tariff 从价关税
?Jm^< additional allowance 额外免税额
=
SMXDaH additional amount for unexpired risk 未过期风险的额外款额
cKca;SNql1 additional assessable profit 补加应评税利润
G:<aB additional assessment 补加评税
V(I8=rVH additional commitment 额外承担
EU/C@B2*Dl additional commitment vote 额外承担拨款
1hY{k{+o additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
=7=]{Cx[ additional dependent parent allowance 供养父母额外免税额
o q
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5uGq%(24 additional stamp duty 附加印花税
EH J.T~X additional tax 补加税罚款；补加税款
( Y[Q, Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
m]6mGp adjudged bankrupt 被裁定破产
L\J;J%fz. adjudicated bankrupt 裁定破产人
`,< BCu adjudication fee 裁定费；评定印花税额手续费；评估契据费
h n
G Z= adjudication of bankruptcy 裁定破产；宣告破产
e'NJnPO adjudication of insolvency 裁定无力偿还债务
~w+c8c8pW adjusted actual 经调整的实数；调整后的实数
AlaW=leTe adjusted current assets 经调整的流动资产；调整后的流动资产
5{X<y#vAC0 adjusted figure 经调整的数字；调整后的数额
oWT 3apGO adjusted liabilities 经调整的负债；调整后的负债
sUO`u qZV adjusted loss 经调整的亏损；调整后的亏损
vm8eZG| 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
Rsm^Z!sn adjusted profit 经调整的利润；调整后的利润
i>`%TW:g adjusted surplus 经调整的盈余额；调整后的盈余额
rpha!h>w1% adjusted value 经调整的价值；调整后的价值
q"lSZ;
'E adjustment 调整；修订；理算〔保险〕
,?%Zc$\LW adjustment centre 调剂中心
q6luUx,@m adjustment lag 调整过程的时间差距；调整时差
s2V:cMXFn adjustment mechanism 调整机制
L,/%f<wd adjustment of loss 亏损调整
D;*SnU(9L adjustment process 调整过程；调整程序
iOghb*aW adjustment range 调整幅度
R r]H y^w administered exchange rate 受管制汇率
tX s\R(?T Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
k1~&x$G administration expenses 行政费用
cOJo3p;& administration fee 手续费；行政费
&DX! f administration in bankruptcy 破产管理
&K#M*B ,*p administration order 遗产管理令
v@L;x [Q administrator 管理人；遗产管理人
U?Zq6_M& administrator of the estate 遗产管理人
6<QQ@5_ admission of debt 债项承认书
r#p9x[f< Y admission of proof 接纳债权证明
&U#|uc!+ advance 放贷款项；垫付款项；预支款项；预付款项
Q Z advance account 暂支帐目；预付款帐户
*L^,| advance compensation 预付补偿金
.|70 ; advance from shareholder 股东垫款
%5n_
p^xp advance pending reimbursement 预支以待日后付还
Xl#ggub? advanced economy 先进经济体系
E{`fF8]K advancement 预付；预付财产
G9cU D[GB advances warrant 垫款令
IOmfF[ advancing 贷出
k="i;! G e adverse balance 逆差
]w8(&,PP adverse exchange 逆汇
O<?R)NH-P advertisement addressed to shareholders 在报章刊登的致股东通告
wlqksG[B advice for collection 托收通知书
:4/3q|cn advice of drawing 提款通知书；汇票通知书
|/{=ww8| advice of payment 付款通知
}&J q}j Advisory Committee [Securities and Futures Commission]
583|blL 谘询委员会〔证券及期货事务监察委员会〕
Ve; n}mJ? Advisory Committee on Diversification 经济多元化谘询委员会
@qAS*3j affidavit 誓章；遗产申报誓章
m-#2n?
z- affidavit of no receipt 述明无收款的誓章
W hy`ziks affiliate 联号；联营公司；附属公司
+ =</&Tm affiliated company 附属公司；联号；联营公司
/nA{#HY affirmation [estate duty] 非宗教式宣誓〔遗产税〕
bROLOf4S affordability 负担能力
\_f(M| African Development Bank [AfDB] 非洲开发银行
6LIJ Q after-acquired property 事后取得的财产
0aB;p7~& after-hours dealing 市后交易
mCVFS=8V after-tax profit 税后盈利；税后利润；税后溢利
/ y}xX agency agreement 代理协议
vA8nvoi agency expenses 代理机构的开支
!%c\N8<>GD agency fee 代理费
)Ql%r?(F+ Agency Law 《代理法》
Vt#.eL)Ee agent 代理人；承销人
e(t\g^X agent of company 公司代理人
3f{3NzN agent's fee 代理人费；经纪费
zQ d
2 aggregate 总计；总数；总体数字
(O 3 nL. aggregate amount 总款额；总额
YIYmiv5 aggregate assets and liabilities 总体资产与负债
Ad_h K O aggregate at constant price 按固定价格计算的总体数字
Gyc]?m aggregate demand 总需求
?6W Y:Zec@ aggregate gross position 总持仓量
j Nk%OrP] aggregate limit 总限额
VMWf>ZU aggregate of salaries tax 合计薪俸税
$ddCTS^ aggregate performance 总体表现；总体业绩
S<Xf>-8w aggregate supply 总体供应
}.6[qk aggregate surplus 总盈余
S"H2 7
aggregate total 整体总额
4.t-i5 aggregate value 总值；合计价值
Ysv"
6b} aggregated basis 合计基准
}qD\0+`qi aggregated net chargeable income 合计应课税入息实额
;:NJCu G aggregation 合并计算；合计；总和
PEZ!n.'S aggregation of incomes of husband and wife 夫妇入息合并计算
|yPu!pf l aggregation of property 财产的总和
H qx-;F~0 agio 差价；贴水
)Pv%#P-< 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》
=T7.~W Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
,z=LY5_z) 《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》
Zj'9rXhrM1 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
sFRQe]zCcP 《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》
DN6Mo<H Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
cw
<l{A 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Jln:`!#fDf agreement for a settlement 授产协议
}Zp,+U*" agreement for assignment 转让协议
} 0 y"F agreement for sale 售卖协议；买卖协议
]7A'7p $Y agreement for sale and purchase 买卖协议
7b+6%fV agreement for the payment of interest 支付利息协议
r5^eNg k agreement for the repayment of money 还款协议
=7UsVn#o agreement of reinsurance 再保险协议
4_ML ],. Agricultural Bank of China 中国农业银行
4^<?Wq~ air passenger departure tax 飞机乘客离境税
2&cT~ZX&' Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
f
_:A0 airport tax 机场税
iWR )ke alcohol duty 酒精税
F8ulkcD alienation 让与；让渡；转让
&H+xz N alimony 生活费；赡养费
#5 uOx (> All Ordinaries Index [AOI] 所有普通股指数
|I=T @1_D all risks 全险；综合险
19 #\+LWA All Sales Record for Stock Market 《股票市场成交报告》
N2o7%gJw Allied Capital Resources Limited 新联财务有限公司
;kKyksxlD all-items index [Consumer Price Index] 总指数〔消费物价指数〕
R.3q0yZ
wF allocation letter 拨款信件
}6ldjCT/, allocation of fund 分配款项；预留款项
A@u@ift allocation of profit 利润分配；溢利分配
_#8MkW#]~ allocation warrant 拨款令
1\.pMHv/ allotment 分配；配股
w32y3~ allotment notice 股份配售通知；配股通知
LR 3*G7 allotment of shares 股份分配
fN2lLn9/u allowable 可获宽免；免税的
y1#1Ne_ allowable business loss 可扣除的营业亏损
7}mFL* allowable expenses 可扣税的支出
Ho] su? allowance 免税额；津贴；备抵；准备金
19] E 5'AI allowance for debts 债项的免税额
}-2|XD%] allowance for depreciation by wear and tear 耗损折旧免税额
|':{lH6+1 allowance for funeral expenses 殡殓费的免税额
_"{Xi2@H allowance for inflation 为通货膨胀而预留的款项；通胀准备金
HVAYPer H allowance for repairs and outgoings 修葺及支出方面的免税额
{4PwL Cy allowance to debtor 给债务人的津贴
9tnD=A<PS alteration of capital 资本更改
!n%j)`0M alternate trustee 候补受托人
D6Wa.,r amalgamation 合并
+cRn%ioVi ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ptaKf4P^r ambit of charges 征税范围；收费范围
3(UVg! t amended valuation 经修订的估值
L RF103nw American Commodities Exchange 美国商品交易所
*NQ/UXE American Express Bank Limited 美国运通银行
\)Cl%Em American Stock Exchange 美国证券交易所
v` r:=K amortization 摊销
phz&zl D amount due from banks 存放银行同业的款项
FGkVqZ Y2? amount due from banks abroad 存放海外银行同业的款项
4&iCht
= amount due from holding companies 控股公司欠款
y_[vr:s5pG amount due from local banks 存放本港银行同业的款项
J~ - 4C) amount due to banks 银行同业的存款
v-Sd*( 6 amount due to banks abroad 海外银行同业的存款
@j/&m]6%-D amount due to holding companies 控股公司存款
i@'dH3-kO
amount due to local banks 本港银行同业的存款
t$ *0{w
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!_(Tq yg& amount for note issue 发行纸币的款额
: E?V. amount of bond 担保契据的款额
#A .@i+Zv amount of consideration 代价款额
p b,. r amount of contribution 供款数额
paMa +jhQQ amount of indebtedness 负债款额
DV{=n C amount of principal of the loan 贷款本金额
wy G;8I amount of rates chargeable 应征差饷数额
D)Dr__x amount of share capital 股本额
2T`!v amount of sums assured 承保款额
nj4/#W amount of variation 变动幅度
g,Y/M3>( amount of vote 拨款数额
tnIX:6 amount payable 应付款额
tMe ~vq[ amount receivable 应收款额
NEF#
}s2= Amsterdam Stock Exchange 阿姆斯特丹证券交易所
jh$='G n analysis 分析
et+0FF
, ancillary risk 附属风险
w#J2 wS annual account 周年帐目；周年帐目报表；年度决算；年结
A)KZa"EX annual accounting date 年结日期
K+iP 6B annual allowance 每年免税额；年积金；年度津贴；年津
I 2DpRMy annual balance 年度余额
J8~haim annual disposable income 每年可动用收入
9>$p annual estimates 周年预算
A\;U 3Zu annual fee 年费
O'~+_ykTl annual general meeting 周年大会
|&jXp%4T annual growth rate 年增率；每年增长率
YoE3<[KD( annual long-term supplement 长期个案每年补助金
a: K[ y annual pensionable emolument 可供计算退休金的年薪
L8n|m!MO D annual report 年报
~_ a-E Annual Report on the Consumer Price Index 《消费物价指数年报》
Qci]i)s$js annual return 周年报表；周年申报表；每年报税表格
l+0P Annual Return Rules 《周年报表规则》
bN88ua}k{ annual review of consumer prices 每年消费物价回顾
Np)lIGE annual roll-forward basis 逐年延展方式
lys#G:H] annual salary 年薪
c "xK`%e annual statement 年度报表；年度决算表
yppo6 HGD Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
S@sO;-^+ annuitant 年金受益人
,Lt[\_ annuity 年金
QdC<Sk!G annuity contract 年金合约
*9i{,I@ annuity on human life 人寿年金
]:\dPw`A antecedent debt 先前的债项
KY N0 ante-dated cheque 倒填日期支票
{}x^ri~ anticipated expenditure 预期开支
Mc}^LDX anticipated net profit 预期纯利
6`- jPR anticipated revenue 预期收入
8x{'@WCG% anti-inflation measure 反通货膨胀措施
b YPK h anti-inflationary stance 反通货膨胀立场
Ic4H# w apparent deficit 表面赤字
.>nRzgo apparent financial solvency 表面偿债能力
3yX Y.>' apparent partner 表面合伙人
RX5dO% application for personal assessment 个人入息课税申请书
[c06 N$: application of fund 资金应用
v9->nVc- application to release as liquidator and to destruct the books of accounts and documents
V47 0C@ 申请免除清盘人职务及毁灭帐簿与文件
?R#)1{(8d~ appointed actuary 委任精算师
Xs ?o{]Fe appointed auditor 委任核数师；委任审计师
< d_!mKw appointed trustee 委任的受托人
C'X!\}f.b/ appointer 委任人
:/Qq@]O> apportioned pro rata 按比例分摊
4a]P7fx- apportionment 分配；分摊
&!
?eL Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
<"|, "hA apportionment formula 分摊方程式
GM<-&s!Uj apportionment of estate duty 遗产税的分摊
Wxe0IXq3Nn appraisal 估价；评估
e 3TI|e_ appreciable growth 可观增长
pHJ3nHLQ appreciable impact 显着影响
E@3 aI
Axh appreciable increase 可观增长
#C3.Jef appreciation 增值；升值
l/awS!Q/nF appreciation against other currencies 相对其他货币升值
O8.5}>gDn. appreciation of the exchange value of Hong Kong dollar 港元汇值上升
i7>tU= appreciation tax 增值税
r0gJpttDl appropriation 拨款；拨用；拨付
? K\axf>F appropriation account 拨款帐目
jalg5`PU0 Appropriation Bill 拨款法案
#lW`{i appropriation-in-aid system 补助拨款办法
U`m54f@U approved assets 核准资产
E\,-XH approved basket stock 认可一篮子证券
e)O 4^#i approved budget 核准预算
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4PVVu< approved charitable donation 认可慈善捐款
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Qck8Y approved charitable institution 认可慈善机构
zI<<Q2 approved currency 核准货币；认可货币
,WB{i^TD approved estimates 核准预算
u-5{U-^_ approved estimates of expenditure 核准开支预算
Q)[C?obd v approved overseas insurer 核准海外保险人
<3hRyG@ vB approved overseas trust company 核准海外信托公司
N' `A?&2ru approved pooled investment fund 核准汇集投资基金
ilx)*Y approved provident fund scheme 认可公积金计划
qeZ? 7#Gf approved provision 核准拨款
5N&?KA- approved redeemable share 核准可赎回股份
Tyf`j,= approved regional stock 认可地区性证券
fx>4 approved retirement scheme 认可退休金计划
w=J3=T@TD approved subordinated loan 核准附属贷款
~O &:C{9= arbitrage 套戥；套汇；套利
<<R*2b arbitrageur 套戥者；套汇者
q(2'\ _`u arbitrary amount 临时款项
)f<z% :I+Z arrangement 措施；安排；协定
ah+iZ}E% arrears 欠款
7Da` arrears of pay 欠付薪酬
1Z~FCJz arrears of revenue 逾期未收税款；逾期未收的帐项
p sMvq@> articles of association 组织章程；组织细则；组织章程细则
@7j AL - Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
@wNG{Stj ascertainment of profit 确定利润
(rm?jDm "Asia Clear" “亚洲结算系统”
Hn+~5@. Asia Commercial Bank Ltd. 亚洲商业银行有限公司
oEKvl3Hz_ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
>_"an~Ss Asian Development Fund [ADF] 亚洲发展基金
| Uh Asian dollar bond 亚洲美元债券
"]b<uV Asian dollar market 亚洲美元市场
k5.Lna Asian dollar rate 亚洲美元利率
X ))/ m[_[ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
<s<n Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
{:$>t~=D asked price 沽盘；喊价；索价；卖方报价
U6fgo3RH assessable income 应评税入息
GH:jH]u!V assessable loss 应评税亏损
]R f [y assessable profit 应评税利润
zL `iK"N` assessable value 应评税值
MC.) 2B7 assessed profit 估定利润
ofw3S |F6 assessed value 经评估价值
LR.<&m%~. assessment 评税；评定；估价；评税单
#-i>;Rt assessment number 评税编号；估价编号
G.a b ql assessment of additional tax 补加税评税
CxO ob1@ assessment of performance 业绩评估；实绩评价
G[I"8iS, Assessor 评税主任
JL}_72gs asset price bubbles 资产价格泡沫
co|aC!7 asset-backed securities 具资产保证的证券
EC!02S assets accretion 资产增值
62o:,IcoG assets and liabilities 资产与负债
.Una+Z assets betterment statement 资产递增表；资产改进表
l bl?k5 assets lending 实物放款；有抵押贷款
a>I+ ]`g assets of the company passing on the death 死者去世时转移的公司资产
ryUQU^v assets pledged as security for liabilities 用作负债抵押的资产
""F5z,' assets portfolio 资产投资组合
O$j7i:G'5 assets price 资产价格
iYm-tsER; assets quality 资产质素
`1{ ZqRFQ assets realization 资产变现
l=)xo@6 assets refinancing arrangement 资产再集资安排
qCpp6~]Um assets securitization 资产证券化
KD7dye assets situated outside Hong Kong 在香港以外地方的资产
H-*y h! assets stripping 削减资产；拆卖资产
P& -Qc assets value 资产值
`FDiX7M assignee 承让人
Pz |>"' assignment 转让；转让书；转让契
oiT[de \S assignment of interest 权益转让
Z=Y& B>:[ assignment of letters patent and trade mark 专利证书及商标转让
1&evG-#<: assignment of property 物业转让；物业转让书
pF:$
ko assignment right 转让权
BBRR) assignor 转让人
a /l)qB# associate 有联系的人；有关连人士；相联者；合伙人；联系人
z] P SpUd Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
a85$K$b> associate member 附属会员
" H&W}N associated body corporate 相联法人团体
[-k associated company 相联公司；联属公司
u#;7<.D associated corporation 相联法团
(%e .:W${ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
T?soJ]A 公认会计师公会〔英国〕
E=CsIK Association of Futures Exchange Brokers 香港期货经纪协会
#Z`q+@@ ]A Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
G"U9E5O association of underwriters 承保人组织
K&Z tRRDd assumption of control 接管
$i}y 8nlQ assurance 担保；保险；转易；转易书
w QH<gJE/: assurance of interest 权益的转易
st3l2Q at 19XX price 按一九ＸＸ年价格计算
\fyRsa) at a discount 按赔价计算；按贴水价格计算；打折扣
_A5e{Gb at a premium 按溢价计算；按升水价格计算
EQ yC1j at call 通知付款；按通知
T/G z94c at constant market price 按固定市价计算
THbh%)Zv+ at constant price 按固定价格计算
qL&[K>2z at cost 按成本计算
F2 dHH^ at current market price 按当时市价计算；按现时市价计算
M7a.8-!1 at current price 按当时价格计算；按现时价格计算
5uNJx5g at factor cost 按要素成本计算；按生产要素成本计算
*:YiimOY" at money-of-the-day price 按付款当日价格计算
Y. 5_6'Eo? at or better 按指定或较佳价位〔买卖指令〕
gsv uE at par 按面值计算；平价
a 3b/e8c at sight 见票即付
Lh"<XYY at the close 按收市盘
| `Ntv } at the opening 按开市盘
3n1;G8Nf attestation 见证；见证条款
]Svt`0|} at-the-money option 平价期权
1 N^[.= attorney 受权人；受托代表人
^ f
&XQQY attornment 新拥有人承认书
ICo HI attributable profit 可归属利润
@ ZwvBH attributable share value 可归属股份价值
=wHVsdN CN Auckland Stock Exchange 奥克兰证券交易所
Zq|I, l0+E auction 拍卖
t#/YN.@r auctioneer 拍卖商
ZrxD`1L audit 审计；核数
P[#e/qnXu| Audit Commission 审计署
b#Z{{eLny Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Xy &A~F 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
6BHXp#
#z audit review 帐目审查
el<s8:lA Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
%@ODs6 R0 audited account 审计帐目；经审计的帐目
g^2OkV( audited annual account 经审计的周年帐目
yZ(zdM\/sL audited balance sheet 经审计的资产负债表
p8H'{f\ G auditor 核数师；核数主任；审计师
A*R^n}sh auditor's certificate 核数师证明书；审计师证明书
"a>q`RaIQ" auditor's report 核数师报告；审计师报告
;Ax
}KN7 Aussie bond 澳元债券
{G0T$,'DR austerity budget 紧缩预算
E`0? Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
<8i//HOE Australia All Ordinaries Index 澳洲所有普通股票指数
c|B('3h Australian Dollar [AUD] 澳元
o>i4CCU+ Australian Options Market 澳大利亚期权市场
|`,2ri*5A Australian Securities Commission 澳洲证券事务监察委员会
K5VWt)Z # Australian Society of Certified Practising Accountants 澳洲执业会计师公会
v0+BkfU+p Australian Stock Exchange 澳大利亚证券交易所
gH Eu/8E Austrian Schilling [ATS] 奥地利先令
FZ<gpIv!NS authentication 认证；鉴证
K Hu+9eX authority to purchase 委托购买证；委购书
m@F`!qY~Y\ authorization 认可；核准；授权；授权书
fS:&Ak
]; authorization by direction 指示授权
qzLPw*; authorization by instruction 指令授权
FP`b>E qOH authorization by warrant 令状授权
Jk11fn;\> authorization of unit trust 单位信托的认可
x7w4[QYw authorized agent 指定代理人
rgv?gaQ> authorized capital 法定资本
KV aiugQ authorized clerk 出市员
EIAc@$4 authorized dealer 认可交易商
1~`fVg authorized financial institution 认可财务机构
E h vX)s authorized fund 认可基金
e@ 0 7 authorized fund house 获授权的基金公司；认可基金公司
hJ? O],4J authorized institution 认可机构
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authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
^_W#+>&-- authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
,0Hr2*p authorized insurer 获授权保险人；获认可承保人
4G 0m\[Du authorized investment 特准投资项目
c )g\ / authorized person 获授权人
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7@ `ut authorized representative 获授权代表
+oML&g-g_ authorized share capital 法定股本
gp?uHKsM automated quotation system 自动报价系统
`r':by0M Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
D|p9qe5% 自动交易系统〔香港期货交易所有限公司〕
y u|8_<bq automatic adjustment mechanism 自动调整机制
$G+@_' automatic adjustment system 自动调整系统
EjR9JUu Automatic Clearing House 自动票据交换所
(D&3G;0tK automatic exchange rates accumulation system 自动化汇率累集系统
0<@KG8@hI; Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Yn Mvl automatic teller machine [ATM] 自动柜员机
RJ&RTo autopay 自动转帐
lh7# t# available assets 可用资产
At>DjKx]O available fiscal reserve 现存财政储备
vWv" available profit 可用利润
T2W eE@o Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
g2ixx+`?|: average 平均；平均数；海损
Y(' #jU average basic salary 平均基本薪金
hH 3RP{'= average consumer expenditure 平均消费开支；一般消费开支
h"Q8b}$^) average cost 平均成本
wv 1iSfW average cost of land production 增辟土地平均成本
5m 4P\y^a average daily turnover 平均每日成交额
gO- _ average daily wage rate 平均每日工资率
QO~P7r|A average expenditure pattern 平均开支模式
itP,\k7>d average growth rate 平均增长率
#A/ average net fixed assets 固定资产平均净值
U_Ptqqt% average of relatives 相对价格平均数
P4'Q/Sj average price 平均价格
$( kF# average propensity to consume 平均消费倾向；一般消费倾向
p27~>xQ average propensity to save 平均储蓄倾向；一般储蓄倾向
SHgN~ Um average rate 平均率
ZvX*t)VjTz average revenue 平均收入；平均收益
2MIi=c:oqK average stock 平均库存；平均存货
G~[x
3L' average yearly rent 平均年租
[ l??A3G avoidance of double taxation 避免双重课税
P3=G1=47U avoidance of tax 避税
