A:
+CTmcbyOi A share Ａ股；甲类股份
v29G:YQe abatement of tax 减税；减扣免税额
~r`Wr`]_ z ABN AMRO Bank N.V. 荷兰银行
)XVh&'(r above-the-line expenditure 线上项目支出；经常预算支出
;WI] vn above-the-line receipt 线上项目收入；经常预算收入
te2
Iu%5 z ABSA Asia Limited 南非联合亚洲有限公司
'.p? 6k!K absolute change 绝对数值变更
"j Zm0U$,* absolute expenditure 实际开支
Qm);6X
absolute guideline figure 绝对准则数字
C;sgK absolute interest 绝对权益
hswTn`f absolute order of discharge 绝对破产解除令
<FmBa4ONU absolute profit margin 绝对利润幅度
XS 0V:<+, absolute value 实值；绝对值
{~G R8
U absolutely vested interest 绝对既得权益
WaYO1*= absorbed cost 已吸收成本；已分摊成本
u;n(+ 8sz absorption 吸收；分摊；合并
1| xN%27> absorption rate 吸收率；摊配率；分摊率
|ft:|/^F& ACB Finance Limited 亚洲商业财务有限公司
}h~'AM acceptable form of reciprocity 合理的互惠条件
/ =
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iP acceptable rate 适当利率；适当汇率
xtJAMo>g acceptance agreement 承兑协议
_IYY08&(r acceptance for honour 参加承兑
t>U!Zal " acceptor 承兑人；接受人；受票人
u3wL<$2[8 acceptor for honour 参加承兑人
0:dB
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xYR#% ! M Accident Insurance Association of Hong Kong 香港意外保险公会
vbn>mg5 accident insurance scheme 意外保险计划
.k ]#XoE accident year basis 意外年度基准
z/vDgH!s accommodation 通融；贷款
jpO3 8H0) accommodation bill 通融票据；空头票据
XZ:1!; accommodation party 汇票代发人
Y MAQ+A ! account balance 帐户余额；帐户结余
V< $*Y>; account book 帐簿
[$2qna2VP account collected in advance 预收款项
t&"5dM\ account current book 往来帐簿
2x mT#m account of after-acquired property 事后取得的财产报告
<PD|_nZT account of defaulter 拖欠帐目
HtzMDGV< account payable 应付帐款
%\yK5 V5 account payee only [A/C payee only] 只可转帐；存入收款人帐户
0QR. account receivable 应收帐款
Jn,w)El s account receivable report 应收帐款报表
~.Q4c*_b account statement 结单；帐单；会计财务报表
h3h8lt_ | account title 帐户名称；会计科目
P{lh)m> accountant's report 会计师报告
nO@+s
F Accountant's Report Rules 会计师报告规则
ALR:MAXwC accounting and auditing procedure 会计与审计程序；会计与核数程序
MhH);fn Accounting Arrangements 《会计安排》
ZW* fO aj accounting basis 会计基础
lS 3 _Ild accounting by Official Receiver 破产管理署署长呈交的帐目
l%b q2,-% Accounting Circular 《会计通告》
H^v{V o accounting class 会计类别
n^6TP'r accounting date 记帐日期；会计结算日期
0 Uaem accounting for money 款项核算
gDh l- Accounting Officer 会计主任
/'+4vXc@ accounting period 会计报告期；会计期
0=,'{Vz}A accounting policy 会计政策；会计方针
Q2 $/e+ accounting practice 会计惯例
<NL+ 9l R accounting principle 会计准则
*eoq=,O accounting record 会计记录
.jum "va% accounting report 会计报告
-4`sqv ] Accounting Services Branch [Treasury] 会计事务部〔库务署〕
&z0iLa4q) Accounting Society of China 中国会计学会
r!M#7FDs( accounting statement 会计报表
u-M] A z- accounting system 会计制度；会计系统
u~)% tL accounting transaction 会计事项；帐务交易
*(VbPp_H_ accounting treatment 会计处理
^8\Y`Z0% accounting year 会计年度
\I
xzdFF# accretion 增值；添加
Wy," cT accrual 应计项目；应累算数目
a^*B5G1(& accrual basis 应计制；权责发生制
`7>K1slQ}S accrual basis accounting 应计制会计；权责发生制会计
;q&Z9 lm accrue 应累算；应计
[EOMCH2Ki accrued benefit 应累算利益
L)G">T; accrued charges 应计费用
r
&c_4%y accrued cumulative preference share dividend 应累算的累积优先股股息
[+7"{UvT accrued expenses 应累算费用
;.r2$/E accrued interest payable 应付利息；应计未付利息
}1\?()rB accrued interest receivable 应收利息；应计未收利息
Y(W{J d+ accrued right 累算权益
Rh yegD accruing profit 应累算的利润
sx90lsu accumulated fiscal reserve 累积财政储备
DoTs9w|5 accumulated profit 累积利润；滚存溢利
(>r|j4$ accumulated reserve 累积储备
bN4d:0 Y accumulation of surplus income 累积收益盈余
,{TQ
~LP acquired assets 既得资产
,@,LD u acquisition 收购；购置；取得
/W``LK>;? acquisition cost 购置成本
iGyVG41U acquisition expenses 购置费用
4Q/r[x/&C acquisition of 100% interest 收购全部股权
8ipW3~-4 acquisition of control 取得控制权
z ,os
MS acquisition of fixed assets 购置固定资产
9`,,%vd j acquisition of shell “买壳”
2:n|x5\H acquisition price 收购价
, FS?"Ni act of God 天灾
)PHl>0i! acting partner 执事合伙人
;_w MW l0F active market 买卖活跃的市场；交投畅旺的市场；旺市
[5-!d!a|st active partner 积极参与的合伙人
&?v#| qIh active trading 交投活跃
Q{`@
G"' actual circulation 实际流通
]uJM6QuQ actual cost 实际成本
s V&`0N actual expenditure 实际开支；实际支出
&8juS ,b actual income 实际入息；实际收入；实际收益
u q]iMz> actual market 现货市场
4=UI3 2v3 actual price 现货价；实际价格
e8 v; D actual profit 实际利润
|M]sk? "^ actual quotation 实盘；实际价位；实际报价
;,FT&|3o actual year basis 按实际年度计算
O<Jwaap actuals 实货
i$g|?g~] actuarial investigation 精算调查
h
F Dze actuarial principle 精算原则
dkf}),Z F actuarial report 精算师报告
*;Ak5.du Actuarial Society of Hong Kong 香港精算学会
}1@n(#|c actuarial valuation 精算师估值
[6tR& D #K actuary 精算师
.k
p $oAL ad referendum agreement 暂定协议；有待覆核的协定
^]KIgGv\ ad valorem duty 从价税；按值征税
8R
B DJ ad valorem duty system 从价税制
e nWF7` ad valorem fee 从价费
Mn-<5 1.% ad valorem tariff 从价关税
_y|[Z; additional allowance 额外免税额
AK %=DVkM additional amount for unexpired risk 未过期风险的额外款额
5~*=#v: ` additional assessable profit 补加应评税利润
a_xQ~:H additional assessment 补加评税
d!w1t=2H additional commitment 额外承担
0%#t[us Y additional commitment vote 额外承担拨款
?i/73H+;D3 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
5wy;8a additional dependent parent allowance 供养父母额外免税额
fHW-Je7mG additional provision 额外拨款
%!>k#F^S additional stamp duty 附加印花税
fdg[{T4: additional tax 补加税罚款；补加税款
XlE$. Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
osI- o~#> adjudged bankrupt 被裁定破产
J: L -15 adjudicated bankrupt 裁定破产人
5X0_+DdeL adjudication fee 裁定费；评定印花税额手续费；评估契据费
u2f `|+1^y adjudication of bankruptcy 裁定破产；宣告破产
}FuVY><l adjudication of insolvency 裁定无力偿还债务
zkuv\kY/ Z adjusted actual 经调整的实数；调整后的实数
7^`RP e^a+ adjusted current assets 经调整的流动资产；调整后的流动资产
qT
5Wa O) adjusted figure 经调整的数字；调整后的数额
#}nBS- + adjusted liabilities 经调整的负债；调整后的负债
J!ln=h adjusted loss 经调整的亏损；调整后的亏损
/IrKpmbq 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
L;L2j&i%v) adjusted profit 经调整的利润；调整后的利润
U$MWsDn
adjusted surplus 经调整的盈余额；调整后的盈余额
?< -wHj) adjusted value 经调整的价值；调整后的价值
Y=PzN3 adjustment 调整；修订；理算〔保险〕
oM/B.U2a adjustment centre 调剂中心
L;
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_a?wf!4>P adjustment mechanism 调整机制
E
`?S!*jm adjustment of loss 亏损调整
&;'w8_K"^ adjustment process 调整过程；调整程序
W,0KBkkp adjustment range 调整幅度
9)8*FahW administered exchange rate 受管制汇率
R:SIs\%o Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
wn&[1gBxM administration expenses 行政费用
DX]z=d)tc administration fee 手续费；行政费
4da ^d9ZOy administration in bankruptcy 破产管理
1C{n\_hR administration order 遗产管理令
a4YyE LXe administrator 管理人；遗产管理人
=%`" administrator of the estate 遗产管理人
zKr(Gt8 admission of debt 债项承认书
nm.d.A/]Z admission of proof 接纳债权证明
%{"STbO #> advance 放贷款项；垫付款项；预支款项；预付款项
hW&UG#PY> advance account 暂支帐目；预付款帐户
]Re<7_xt advance compensation 预付补偿金
wr(?L7
$+ advance from shareholder 股东垫款
|Rc#Q<Vh| advance pending reimbursement 预支以待日后付还
)2S\ :&x advanced economy 先进经济体系
DQ$/0bq advancement 预付；预付财产
bcG-js- advances warrant 垫款令
D?R z| advancing 贷出
cCIEG e6 adverse balance 逆差
W#Z]mt B adverse exchange 逆汇
tK*f8X+q advertisement addressed to shareholders 在报章刊登的致股东通告
^=j$~*(LmX advice for collection 托收通知书
I5,Fh> advice of drawing 提款通知书；汇票通知书
3IIlAzne; advice of payment 付款通知
YzqhFFaj. Advisory Committee [Securities and Futures Commission]
V
Euv 谘询委员会〔证券及期货事务监察委员会〕
D6pk !mS Advisory Committee on Diversification 经济多元化谘询委员会
*k -UQLJ affidavit 誓章；遗产申报誓章
Z " u/8 affidavit of no receipt 述明无收款的誓章
$9/r*@bu8d affiliate 联号；联营公司；附属公司
TEtZ PGFl affiliated company 附属公司；联号；联营公司
B=7L+6 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
q!4dK4 `#5 affordability 负担能力
Wu (GC]lTG African Development Bank [AfDB] 非洲开发银行
E;N8{Ye_ after-acquired property 事后取得的财产
F(9T; F after-hours dealing 市后交易
yI)2:Ca* after-tax profit 税后盈利；税后利润；税后溢利
'
BpRi N agency agreement 代理协议
"rtmDNpL agency expenses 代理机构的开支
eJ'ojc3 agency fee 代理费
<_~`)t Agency Law 《代理法》
LCt m@oN agent 代理人；承销人
JT+P>\\];' agent of company 公司代理人
|NqQKot1 agent's fee 代理人费；经纪费
bZ)Jgz aggregate 总计；总数；总体数字
s$; v )w$ aggregate amount 总款额；总额
o fJ@\x S aggregate assets and liabilities 总体资产与负债
sx;1V{|g aggregate at constant price 按固定价格计算的总体数字
wC 19 aggregate demand 总需求
#X +) aggregate gross position 总持仓量
*7ox_ R@ aggregate limit 总限额
0(n /hJ aggregate of salaries tax 合计薪俸税
> 01k
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97lwPjq aggregate supply 总体供应
H5n" !! aggregate surplus 总盈余
BmZd,}{ aggregate total 整体总额
UU_k"D~ aggregate value 总值；合计价值
XX =A1#H aggregated basis 合计基准
28-@Ga4 aggregated net chargeable income 合计应课税入息实额
. ._wTOSq aggregation 合并计算；合计；总和
B*{CcQ<5 aggregation of incomes of husband and wife 夫妇入息合并计算
KQk;:1hW aggregation of property 财产的总和
$ _zdjzT agio 差价；贴水
M:A 7=rO~ 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》
plca` Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
QS[%`-dR2 《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》
*N ' t ; Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
5%9&
7 《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》
^;'3(m= Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
n`6vM4rM) 《香港政府和大韩民国政府关于相互促进和保护投资协定》
v^vEaB agreement for a settlement 授产协议
)gE:@ 3 agreement for assignment 转让协议
.gB#g{5+J agreement for sale 售卖协议；买卖协议
bAg KO fT agreement for sale and purchase 买卖协议
q
o'1Pknz agreement for the payment of interest 支付利息协议
GYBM]mW^ W agreement for the repayment of money 还款协议
{YkW5zC(L agreement of reinsurance 再保险协议
wi !Ml4Sb Agricultural Bank of China 中国农业银行
m2_B(- air passenger departure tax 飞机乘客离境税
W6Hiqu+ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
(t <Um
Vd airport tax 机场税
8u>E(Vmpu alcohol duty 酒精税
nD!^0? alienation 让与；让渡；转让
ZEB1()GB alimony 生活费；赡养费
Ig VxWh# All Ordinaries Index [AOI] 所有普通股指数
@>BFhH all risks 全险；综合险
^T^fowt=r All Sales Record for Stock Market 《股票市场成交报告》
yd2ouCUV Allied Capital Resources Limited 新联财务有限公司
8g<3J-7Mm all-items index [Consumer Price Index] 总指数〔消费物价指数〕
^ H'|iju allocation letter 拨款信件
$Uzc allocation of fund 分配款项；预留款项
@r#> -p allocation of profit 利润分配；溢利分配
&.d~
M1Mz allocation warrant 拨款令
aFLm, allotment 分配；配股
~q<U E\H allotment notice 股份配售通知；配股通知
TygR G+G- allotment of shares 股份分配
>8ePx,+! allowable 可获宽免；免税的
) yjHABGJ allowable business loss 可扣除的营业亏损
&A W?!rH allowable expenses 可扣税的支出
`jP6;i allowance 免税额；津贴；备抵；准备金
DJeG allowance for debts 债项的免税额
2lQ'rnqS) allowance for depreciation by wear and tear 耗损折旧免税额
rK];2[U allowance for funeral expenses 殡殓费的免税额
u+hzCCwtR allowance for inflation 为通货膨胀而预留的款项；通胀准备金
T\OLysc allowance for repairs and outgoings 修葺及支出方面的免税额
z*:^*, allowance to debtor 给债务人的津贴
u ; I 5 n alteration of capital 资本更改
m Wtwp- alternate trustee 候补受托人
=_,w< amalgamation 合并
$"sf%{~ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
klPc l[.w ambit of charges 征税范围；收费范围
REw!@Y." amended valuation 经修订的估值
tvI~?\Ylj American Commodities Exchange 美国商品交易所
3dXyKi American Express Bank Limited 美国运通银行
B;^7Yu0, American Stock Exchange 美国证券交易所
m|'TPy amortization 摊销
D9JT)a amount due from banks 存放银行同业的款项
?!Y2fK=h0 amount due from banks abroad 存放海外银行同业的款项
N~SG=\rP;o amount due from holding companies 控股公司欠款
"xw2@jGpG amount due from local banks 存放本港银行同业的款项
Z[|(}9v?~ amount due to banks 银行同业的存款
!IP[C?(nB amount due to banks abroad 海外银行同业的存款
k)'c$ amount due to holding companies 控股公司存款
=8[HC}s|$ amount due to local banks 本港银行同业的存款
aVd{XVE amount due to outport banks 外埠银行同业的存款
2OEO b,` amount for note issue 发行纸币的款额
_uL m !ku amount of bond 担保契据的款额
*Bc= gl$ amount of consideration 代价款额
(G:$/fK amount of contribution 供款数额
o <sX6a9e amount of indebtedness 负债款额
/ z6NJ2jb amount of principal of the loan 贷款本金额
]e
R1
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|FH/Q-7[ amount of share capital 股本额
X=-pNwO amount of sums assured 承保款额
"#( ]{MY amount of variation 变动幅度
IS"UBJ6p amount of vote 拨款数额
74QWGw`, amount payable 应付款额
'R= r9_% amount receivable 应收款额
-]HO8}-Rjs Amsterdam Stock Exchange 阿姆斯特丹证券交易所
!<@Zf4m analysis 分析
G .1pg]P! ancillary risk 附属风险
M++*AZ annual account 周年帐目；周年帐目报表；年度决算；年结
A-uEZj_RD= annual accounting date 年结日期
r'-)@| annual allowance 每年免税额；年积金；年度津贴；年津
LDO@$jg annual balance 年度余额
?:~ `? annual disposable income 每年可动用收入
(Zx;GS annual estimates 周年预算
Ry tQNwv3 annual fee 年费
+Nyx2(g<m annual general meeting 周年大会
Po Q@9
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u.R:/H<>~ annual long-term supplement 长期个案每年补助金
bNj| GIf annual pensionable emolument 可供计算退休金的年薪
J %URg=r annual report 年报
az\ ;D\\ Annual Report on the Consumer Price Index 《消费物价指数年报》
V\^?V| annual return 周年报表；周年申报表；每年报税表格
19h8p>Sx0 Annual Return Rules 《周年报表规则》
F(:+[$) annual review of consumer prices 每年消费物价回顾
`
Y"Rh[C annual roll-forward basis 逐年延展方式
!ZH PR:k| annual salary 年薪
FX 0^I 0 annual statement 年度报表；年度决算表
n ~k;9 ` 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
(yn !~El3 annuitant 年金受益人
IYb@@Jz o annuity 年金
X V] `? annuity contract 年金合约
%. [t(F annuity on human life 人寿年金
|{<g-) antecedent debt 先前的债项
8g^OXZ ante-dated cheque 倒填日期支票
c(i-~_ anticipated expenditure 预期开支
YB.r-c"Y anticipated net profit 预期纯利
ZmU S} anticipated revenue 预期收入
BB>3Kj:| anti-inflation measure 反通货膨胀措施
VWaI!bK anti-inflationary stance 反通货膨胀立场
?E=&LAI# apparent deficit 表面赤字
P %(pbG-X. apparent financial solvency 表面偿债能力
ZoF\1C ^ apparent partner 表面合伙人
/&K hk # application for personal assessment 个人入息课税申请书
26&^n
Uy application of fund 资金应用
@?f3 (G h, application to release as liquidator and to destruct the books of accounts and documents
79z(n[^ 申请免除清盘人职务及毁灭帐簿与文件
`dx+Qp appointed actuary 委任精算师
P10 `X& appointed auditor 委任核数师；委任审计师
Ay22-/C|@ appointed trustee 委任的受托人
X2/ `EN\ appointer 委任人
UXnd~DA apportioned pro rata 按比例分摊
z{7&= $ apportionment 分配；分摊
Y6 ,< j| Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
p (:\)HP)R apportionment formula 分摊方程式
8(\Az5 % apportionment of estate duty 遗产税的分摊
n(0O'nS^ appraisal 估价；评估
rX)PN3TD appreciable growth 可观增长
9Ld3 appreciable impact 显着影响
?x%HQ2` appreciable increase 可观增长
1 .]#FJe appreciation 增值；升值
R4%!W~K appreciation against other currencies 相对其他货币升值
p3 qlVE appreciation of the exchange value of Hong Kong dollar 港元汇值上升
!Z`~=n 3bk appreciation tax 增值税
ebcGdC/%> appropriation 拨款；拨用；拨付
X )$3sTj appropriation account 拨款帐目
~ucOQVmz@ Appropriation Bill 拨款法案
?TLMoqmXM{ appropriation-in-aid system 补助拨款办法
dyC: M ko= approved assets 核准资产
EL;Ir tU approved basket stock 认可一篮子证券
Y, )'0O approved budget 核准预算
}[SWt3qV1 approved charitable donation 认可慈善捐款
%F` c Nw] approved charitable institution 认可慈善机构
7AX<>^ approved currency 核准货币；认可货币
=;9Wh!{ approved estimates 核准预算
!LVWggk1 approved estimates of expenditure 核准开支预算
P *BA approved overseas insurer 核准海外保险人
r=~ yUT approved overseas trust company 核准海外信托公司
x;?4A J{ approved pooled investment fund 核准汇集投资基金
@{:E&K 1f approved provident fund scheme 认可公积金计划
z;xp1t @ approved provision 核准拨款
`_N8A A approved redeemable share 核准可赎回股份
;^^u _SuH approved regional stock 认可地区性证券
u`xmF/jhQ approved retirement scheme 认可退休金计划
7
g8SK approved subordinated loan 核准附属贷款
F<M#T arbitrage 套戥；套汇；套利
;$wS<zp6 arbitrageur 套戥者；套汇者
) ^'Q@W arbitrary amount 临时款项
! ;x arrangement 措施；安排；协定
dP=1* arrears 欠款
2G=Bav\n+ arrears of pay 欠付薪酬
NI Y0f@1z- arrears of revenue 逾期未收税款；逾期未收的帐项
>2_B L5<S articles of association 组织章程；组织细则；组织章程细则
MS)# S& Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
|CexP^;!U ascertainment of profit 确定利润
5? &k? v@ "Asia Clear" “亚洲结算系统”
rbHrG<+7zO Asia Commercial Bank Ltd. 亚洲商业银行有限公司
{OL*E0 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
vQ#$.*Cvn Asian Development Fund [ADF] 亚洲发展基金
gLa# y Asian dollar bond 亚洲美元债券
d+[yW7%J Asian dollar market 亚洲美元市场
Cg ?D<l4 Asian dollar rate 亚洲美元利率
Py^F},?J Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
+y! dU{L^ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
w} c1zpa asked price 沽盘；喊价；索价；卖方报价
7 [rn
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mL?9AxO assessable loss 应评税亏损
< N}UwB& assessable profit 应评税利润
"WdGY*r assessable value 应评税值
e#(0af8A assessed profit 估定利润
bIu '^ assessed value 经评估价值
>Vy=5)/i assessment 评税；评定；估价；评税单
o3 P`y:& assessment number 评税编号；估价编号
8p,q9Ey assessment of additional tax 补加税评税
>9'G>~P~I= assessment of performance 业绩评估；实绩评价
T;XEU%:LK Assessor 评税主任
@s}I_@ asset price bubbles 资产价格泡沫
OB)V k asset-backed securities 具资产保证的证券
S7N3L." assets accretion 资产增值
A,ttn5Sh? assets and liabilities 资产与负债
^0_ *AwIcN assets betterment statement 资产递增表；资产改进表
bg[k8*.:F assets lending 实物放款；有抵押贷款
'Cd 8l#z7 assets of the company passing on the death 死者去世时转移的公司资产
IAf,TKfe assets pledged as security for liabilities 用作负债抵押的资产
%6j|/|#] assets portfolio 资产投资组合
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BG_m }3j assets quality 资产质素
~aQ>DpSEf assets realization 资产变现
6a[D]46y,2 assets refinancing arrangement 资产再集资安排
VO] Jvf assets securitization 资产证券化
Q^$IlzG7i assets situated outside Hong Kong 在香港以外地方的资产
=G]} L< assets stripping 削减资产；拆卖资产
GMU.Kt assets value 资产值
f50qA;7k assignee 承让人
1_%jDMYH assignment 转让；转让书；转让契
.;ml[DXH assignment of interest 权益转让
"aHY] E{ assignment of letters patent and trade mark 专利证书及商标转让
L MC-1 assignment of property 物业转让；物业转让书
Po'yr] pr assignment right 转让权
r483"k(7 assignor 转让人
wv>Pn0cO associate 有联系的人；有关连人士；相联者；合伙人；联系人
}jBr[S5 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ol^V@3[< associate member 附属会员
;2q;RT`h associated body corporate 相联法人团体
M p: c. associated company 相联公司；联属公司
M 8X*fYn associated corporation 相联法团
-sm{Hpf_b Association of Chartered Certified Accountants [ACCA] [United Kingdom]
$9Ho d-Z1 公认会计师公会〔英国〕
.\= GfF' Association of Futures Exchange Brokers 香港期货经纪协会
9:4PJ%R9 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
*M\Qt_[ association of underwriters 承保人组织
UeV2`zIg` assumption of control 接管
D-\\L[ assurance 担保；保险；转易；转易书
mVfg+d( assurance of interest 权益的转易
]|18tVXc at 19XX price 按一九ＸＸ年价格计算
zDeh# at a discount 按赔价计算；按贴水价格计算；打折扣
fIN8::C s[ at a premium 按溢价计算；按升水价格计算
rp u9 at call 通知付款；按通知
M >P-0IC at constant market price 按固定市价计算
;ZPAnd:pb at constant price 按固定价格计算
.%_scNP at cost 按成本计算
$%ZEP> ] at current market price 按当时市价计算；按现时市价计算
X&nkc/erx at current price 按当时价格计算；按现时价格计算
kU$P?RD at factor cost 按要素成本计算；按生产要素成本计算
5<w"iqZ\?N at money-of-the-day price 按付款当日价格计算
an={h, at or better 按指定或较佳价位〔买卖指令〕
1v!Xx+} at par 按面值计算；平价
+6 @".< at sight 见票即付
I~y[8 at the close 按收市盘
9_V'P]@ at the opening 按开市盘
(2(I|O# attestation 见证；见证条款
htk 5\^(X at-the-money option 平价期权
85Zy0l attorney 受权人；受托代表人
28JWQ%- attornment 新拥有人承认书
&1YAPxX attributable profit 可归属利润
A]`63@- . attributable share value 可归属股份价值
I&Q.MI tW Auckland Stock Exchange 奥克兰证券交易所
Pwf2dm$,+ auction 拍卖
^$f} s,09 auctioneer 拍卖商
fT [JU1 audit 审计；核数
2c@4<kyfP Audit Commission 审计署
/f~ V(DK Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
| V Ps5 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〕
'<5Gf1 @| audit review 帐目审查
& :`T!n Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
L$6{{Tw"2 audited account 审计帐目；经审计的帐目
:$."x
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Ar7vEa81 audited balance sheet 经审计的资产负债表
L^3 ~gZ auditor 核数师；核数主任；审计师
,u7: l auditor's certificate 核数师证明书；审计师证明书
!q=ej^(S auditor's report 核数师报告；审计师报告
|0:< Z( Aussie bond 澳元债券
S~0 mY}
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Ta`=c0 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
,2q LiE> Australia All Ordinaries Index 澳洲所有普通股票指数
)%Z<9k Australian Dollar [AUD] 澳元
o7<pI8\ Australian Options Market 澳大利亚期权市场
qFp } + s Australian Securities Commission 澳洲证券事务监察委员会
(|L0s) Australian Society of Certified Practising Accountants 澳洲执业会计师公会
>M[wh> Australian Stock Exchange 澳大利亚证券交易所
M%pxv6?""{ Austrian Schilling [ATS] 奥地利先令
hd1( q3 3 authentication 认证；鉴证
Tn,'*D@l authority to purchase 委托购买证；委购书
XBe!9/'k> authorization 认可；核准；授权；授权书
W}#eQ|oCV authorization by direction 指示授权
:pj #t$:! authorization by instruction 指令授权
\E1[ / authorization by warrant 令状授权
7y.$'< authorization of unit trust 单位信托的认可
ce!0Ws+ authorized agent 指定代理人
wZ/Z c}
. authorized capital 法定资本
H(9%SP@[c authorized clerk 出市员
If>k~aL7I authorized dealer 认可交易商
f{MXH&d 1\ authorized financial institution 认可财务机构
'AU(WHf authorized fund 认可基金
e2CjZ" C authorized fund house 获授权的基金公司；认可基金公司
:td6Mywl authorized institution 认可机构
%Ez= authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Q$Q s$ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
'D(| NYY authorized insurer 获授权保险人；获认可承保人
8gWifx
#N authorized investment 特准投资项目
CIAHsbn.A authorized person 获授权人
L b; :< authorized representative 获授权代表
SVWtKc< authorized share capital 法定股本
4%>iIPXi.( automated quotation system 自动报价系统
Uu
~BErEC Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
SE/GT:} 自动交易系统〔香港期货交易所有限公司〕
*-"DZ automatic adjustment mechanism 自动调整机制
W m\HZ9PN automatic adjustment system 自动调整系统
unu%\f>^4 Automatic Clearing House 自动票据交换所
$}RB K'cr} automatic exchange rates accumulation system 自动化汇率累集系统
gB b+Q, Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
q66!xhp;? automatic teller machine [ATM] 自动柜员机
sc
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'*H&s available assets 可用资产
\g & P5 available fiscal reserve 现存财政储备
GyQu?` available profit 可用利润
s)X'PJ0&Bs Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
``KimeA~ average 平均；平均数；海损
'oSs5lW average basic salary 平均基本薪金
k/bY>FY2r average consumer expenditure 平均消费开支；一般消费开支
@)=\q`vV average cost 平均成本
$?RxmWsP average cost of land production 增辟土地平均成本
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.r=,BO average daily turnover 平均每日成交额
u z-O%R- average daily wage rate 平均每日工资率
j x B average expenditure pattern 平均开支模式
:H($|$\h average growth rate 平均增长率
7(c7- average net fixed assets 固定资产平均净值
>8h14uCk average of relatives 相对价格平均数
k+
[V%[U average price 平均价格
%_Gc9SI average propensity to consume 平均消费倾向；一般消费倾向
L :UJur% average propensity to save 平均储蓄倾向；一般储蓄倾向
j6<o ,0P average rate 平均率
[yj-4v%u` average revenue 平均收入；平均收益
gI<e=|J6w average stock 平均库存；平均存货
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average yearly rent 平均年租
Wg X9k J avoidance of double taxation 避免双重课税
kU ^*hd ] avoidance of tax 避税
