A:
I(!i"b9 A share Ａ股；甲类股份
VJquB8?H
abatement of tax 减税；减扣免税额
([\mnL<FC ABN AMRO Bank N.V. 荷兰银行
a hQdBoj above-the-line expenditure 线上项目支出；经常预算支出
IJ >qs8 above-the-line receipt 线上项目收入；经常预算收入
nKpXR uFn\ ABSA Asia Limited 南非联合亚洲有限公司
foO /Yc absolute change 绝对数值变更
%i [G 6+- absolute expenditure 实际开支
d^AXhQjQN- absolute guideline figure 绝对准则数字
\>,[5|GU absolute interest 绝对权益
&p|+K
XIf absolute order of discharge 绝对破产解除令
\~u7 k absolute profit margin 绝对利润幅度
K@yLcgr{O2 absolute value 实值；绝对值
h$ ]=z\= absolutely vested interest 绝对既得权益
l12Pj02 w absorbed cost 已吸收成本；已分摊成本
mc bvB5U absorption 吸收；分摊；合并
mN +
w, absorption rate 吸收率；摊配率；分摊率
Uj]Tdg ACB Finance Limited 亚洲商业财务有限公司
5qZebD2a acceptable form of reciprocity 合理的互惠条件
zl8O @g acceptable rate 适当利率；适当汇率
lsJl+%&8 acceptance agreement 承兑协议
V?pqK QL0 acceptance for honour 参加承兑
YQ/ acceptor 承兑人；接受人；受票人
R.nAD{>h* acceptor for honour 参加承兑人
!V/Vy/'` * accident insurance 意外保险
~^Ceru"< Accident Insurance Association of Hong Kong 香港意外保险公会
mm SC0F accident insurance scheme 意外保险计划
oN3DM ; accident year basis 意外年度基准
oY)xX x accommodation 通融；贷款
APy e accommodation bill 通融票据；空头票据
|7XPu accommodation party 汇票代发人
V
,#
|\ account balance 帐户余额；帐户结余
]/31@RT account book 帐簿
vZhC_G+tGd account collected in advance 预收款项
Bgw =((p account current book 往来帐簿
?w/i;pp<, account of after-acquired property 事后取得的财产报告
3(?V!y{@ account of defaulter 拖欠帐目
S)`%clN}J account payable 应付帐款
R-%v?? account payee only [A/C payee only] 只可转帐；存入收款人帐户
Z9S5rPHEL account receivable 应收帐款
e'"2yA8dh" account receivable report 应收帐款报表
N>a. dYXr account statement 结单；帐单；会计财务报表
,_+Gb account title 帐户名称；会计科目
gl. uDO%. accountant's report 会计师报告
::goqajV Accountant's Report Rules 会计师报告规则
lQ5d.}O& accounting and auditing procedure 会计与审计程序；会计与核数程序
o;w 5;Tk Y Accounting Arrangements 《会计安排》
!Q/oj
Q accounting basis 会计基础
MK1V1 F` accounting by Official Receiver 破产管理署署长呈交的帐目
_-MIL kx\ Accounting Circular 《会计通告》
$r3kAM;V: accounting class 会计类别
G#uD CF,O accounting date 记帐日期；会计结算日期
(*6kYkUK accounting for money 款项核算
v *Dz4K# Accounting Officer 会计主任
r>o#h+'AV accounting period 会计报告期；会计期
}o9fpo| accounting policy 会计政策；会计方针
&oJ1v<` accounting practice 会计惯例
5f#N$ mh accounting principle 会计准则
]{.iv_I accounting record 会计记录
@la/sd4` accounting report 会计报告
ZwzN=03T Accounting Services Branch [Treasury] 会计事务部〔库务署〕
u4eA++ e T Accounting Society of China 中国会计学会
*P:!lO\| accounting statement 会计报表
/w|!SZ B accounting system 会计制度；会计系统
V=
wWY*C accounting transaction 会计事项；帐务交易
5)@UpcjUA accounting treatment 会计处理
#3 ~ #`& accounting year 会计年度
A-6><X's6 accretion 增值；添加
./7*<W: accrual 应计项目；应累算数目
m[>pv1o accrual basis 应计制；权责发生制
[{& GMc
accrual basis accounting 应计制会计；权责发生制会计
Fy6(N{hql accrue 应累算；应计
!4Oj^yy% accrued benefit 应累算利益
L <QjkFj accrued charges 应计费用
e9\eh? bPU accrued cumulative preference share dividend 应累算的累积优先股股息
l.>3gjr accrued expenses 应累算费用
*(+*tj cWa accrued interest payable 应付利息；应计未付利息
t ZL|;K accrued interest receivable 应收利息；应计未收利息
s@$SM,tnn accrued right 累算权益
59R%g .2Y accruing profit 应累算的利润
>Tf <8r, accumulated fiscal reserve 累积财政储备
Hoj'zY accumulated profit 累积利润；滚存溢利
yhPO$L accumulated reserve 累积储备
ByU&fx2Z accumulation of surplus income 累积收益盈余
Kb$6a'u7 acquired assets 既得资产
&m PR[{ acquisition 收购；购置；取得
;#/Uo8 acquisition cost 购置成本
L\cb Y6b
acquisition expenses 购置费用
!_P-?u acquisition of 100% interest 收购全部股权
\Bvy~UeE)> acquisition of control 取得控制权
/z)H7s+ acquisition of fixed assets 购置固定资产
r9
5hW acquisition of shell “买壳”
.EfGL _ acquisition price 收购价
/:=,mWoO act of God 天灾
S %B m4jY acting partner 执事合伙人
;t xW\iy%Z active market 买卖活跃的市场；交投畅旺的市场；旺市
y$,j'B:;4m active partner 积极参与的合伙人
"AuU5G 9'I active trading 交投活跃
C#l9MxZE actual circulation 实际流通
Y2!P!u+Q actual cost 实际成本
&=.SbS actual expenditure 实际开支；实际支出
0Yo(pW,k actual income 实际入息；实际收入；实际收益
B] nu \! actual market 现货市场
}i F|NI V actual price 现货价；实际价格
p|`[8uY? actual profit 实际利润
K%@#a}kRb actual quotation 实盘；实际价位；实际报价
uQmtd actual year basis 按实际年度计算
J|uSj/8 actuals 实货
qX"m"ko actuarial investigation 精算调查
eZbT; actuarial principle 精算原则
By;{Y[@rS actuarial report 精算师报告
b~td ^ Actuarial Society of Hong Kong 香港精算学会
zI & ). actuarial valuation 精算师估值
95IR.Qfn! actuary 精算师
Rq[ VP# ad referendum agreement 暂定协议；有待覆核的协定
B *;PF ad valorem duty 从价税；按值征税
U|jip1\ ad valorem duty system 从价税制
H1or,>GoO ad valorem fee 从价费
+ab#2~,) ad valorem tariff 从价关税
#I- qL/Lm additional allowance 额外免税额
E]g y5y additional amount for unexpired risk 未过期风险的额外款额
krSOS W J additional assessable profit 补加应评税利润
1,Uf-i additional assessment 补加评税
"8R\!i. additional commitment 额外承担
5uAUi=XA>S additional commitment vote 额外承担拨款
^@-qnU lH additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Y-
tK additional dependent parent allowance 供养父母额外免税额
aU yJi additional provision 额外拨款
#W2#'J:l additional stamp duty 附加印花税
# n\|Q\W additional tax 补加税罚款；补加税款
)uK Tf=; Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
3f)!RKS9q adjudged bankrupt 被裁定破产
, 9"A"p*R adjudicated bankrupt 裁定破产人
sOBuJx${m adjudication fee 裁定费；评定印花税额手续费；评估契据费
JfVGs;_, adjudication of bankruptcy 裁定破产；宣告破产
0 >:RFCo adjudication of insolvency 裁定无力偿还债务
J PmZ%]wA adjusted actual 经调整的实数；调整后的实数
QG]*v=Z adjusted current assets 经调整的流动资产；调整后的流动资产
7 : .bqRu adjusted figure 经调整的数字；调整后的数额
eCy]ugsi% adjusted liabilities 经调整的负债；调整后的负债
5cZKk/"Ad} adjusted loss 经调整的亏损；调整后的亏损
KKGwMJku} 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
|n~Vpy adjusted profit 经调整的利润；调整后的利润
K-6+fgeB adjusted surplus 经调整的盈余额；调整后的盈余额
rrc>O*>{i adjusted value 经调整的价值；调整后的价值
* <l9 d adjustment 调整；修订；理算〔保险〕
#(dERET* adjustment centre 调剂中心
+]S!pyZ" adjustment lag 调整过程的时间差距；调整时差
tK LAA +Z adjustment mechanism 调整机制
'U{6LSaCb adjustment of loss 亏损调整
`\Hs{t] adjustment process 调整过程；调整程序
Z*kZUx7I< adjustment range 调整幅度
|n %<p administered exchange rate 受管制汇率
*OR(8; Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
|7:{vA5 administration expenses 行政费用
_Z3_I_lW administration fee 手续费；行政费
V?C_PMa administration in bankruptcy 破产管理
?{KC@c*c administration order 遗产管理令
W<OO:B.ty administrator 管理人；遗产管理人
j Khj 7dR administrator of the estate 遗产管理人
EC f
$ admission of debt 债项承认书
#e5*Dr 8 admission of proof 接纳债权证明
#M=d)}[ advance 放贷款项；垫付款项；预支款项；预付款项
&4V"FHy2 advance account 暂支帐目；预付款帐户
V1>>]] PS advance compensation 预付补偿金
Xb5 $ijH advance from shareholder 股东垫款
;h#nal>w@S advance pending reimbursement 预支以待日后付还
(( E5w:=? advanced economy 先进经济体系
}ej-Lu,b3 advancement 预付；预付财产
OJ4-p& 1 advances warrant 垫款令
5c+7c@. advancing 贷出
v}^
f8nVR adverse balance 逆差
!Z`xwk"! adverse exchange 逆汇
- "X}
)N2 advertisement addressed to shareholders 在报章刊登的致股东通告
Rss=ihlM advice for collection 托收通知书
!#H ca advice of drawing 提款通知书；汇票通知书
VkD FR
[k_ advice of payment 付款通知
Tx0l^(n Advisory Committee [Securities and Futures Commission]
*N?y <U 谘询委员会〔证券及期货事务监察委员会〕
; J40t14u Advisory Committee on Diversification 经济多元化谘询委员会
V[BlT|t affidavit 誓章；遗产申报誓章
)`gE-udR affidavit of no receipt 述明无收款的誓章
# ^ ;^_ affiliate 联号；联营公司；附属公司
8-
]7>2?_ affiliated company 附属公司；联号；联营公司
WA 79 (B affirmation [estate duty] 非宗教式宣誓〔遗产税〕
G)wIxm$?0 affordability 负担能力
_ =oN Q African Development Bank [AfDB] 非洲开发银行
gKay3}w after-acquired property 事后取得的财产
n:5*Tg9 after-hours dealing 市后交易
zV=(e( [ after-tax profit 税后盈利；税后利润；税后溢利
$ [-{Mm agency agreement 代理协议
C%+>uzVIw agency expenses 代理机构的开支
"yV)&4 ) agency fee 代理费
#p^r)+\3= Agency Law 《代理法》
g+iV0bbT agent 代理人；承销人
`%M}
:T agent of company 公司代理人
Q WWoj[d# agent's fee 代理人费；经纪费
Nurbi oFL aggregate 总计；总数；总体数字
j[o5fr)L aggregate amount 总款额；总额
>5!/&D.q aggregate assets and liabilities 总体资产与负债
J "dp?i aggregate at constant price 按固定价格计算的总体数字
;o0o6pF aggregate demand 总需求
c&T14!lfn aggregate gross position 总持仓量
|~3$L\ X aggregate limit 总限额
Q`X 5W aggregate of salaries tax 合计薪俸税
N~A#itmdx aggregate performance 总体表现；总体业绩
k<3 _!?3 aggregate supply 总体供应
R(sa.Q\D4 aggregate surplus 总盈余
r
, ,A% aggregate total 整体总额
8!AMRE aggregate value 总值；合计价值
j']Q-s(s aggregated basis 合计基准
y Yvv;E aggregated net chargeable income 合计应课税入息实额
sP NAG
aggregation 合并计算；合计；总和
>
AV
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aE2
3[So aggregation of property 财产的总和
]\:FFg_O6t agio 差价；贴水
{\HE' C/? 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》
6@ HY+RCx Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
t KUy& ]T 《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》
,-XJ@@2gM Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
t(:6S$6{e 《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》
e[@
^UY Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
CQcb !T 《香港政府和大韩民国政府关于相互促进和保护投资协定》
6c>tA2G|8 agreement for a settlement 授产协议
fJ3qL# ' agreement for assignment 转让协议
YMx
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;Q.g[[J/p agreement for sale and purchase 买卖协议
$PQlaivA agreement for the payment of interest 支付利息协议
*X^__PS] agreement for the repayment of money 还款协议
\..(!>,%F agreement of reinsurance 再保险协议
3*gWcPGe Agricultural Bank of China 中国农业银行
{M?!nS6t air passenger departure tax 飞机乘客离境税
zA/W+j$: Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
T7. u7@V2 airport tax 机场税
K,IPV jS alcohol duty 酒精税
p3eJFg$ alienation 让与；让渡；转让
ZN ?P4#Z S alimony 生活费；赡养费
uGQCW\!"4 All Ordinaries Index [AOI] 所有普通股指数
]&ptld; all risks 全险；综合险
uXNf)?MpA All Sales Record for Stock Market 《股票市场成交报告》
VM3H&$d(h Allied Capital Resources Limited 新联财务有限公司
Vy:ER all-items index [Consumer Price Index] 总指数〔消费物价指数〕
NB&u^8b allocation letter 拨款信件
NW9k. D% allocation of fund 分配款项；预留款项
e-o s0F allocation of profit 利润分配；溢利分配
^IGTGY]s allocation warrant 拨款令
H \3CvFm allotment 分配；配股
Y4Z? `TL allotment notice 股份配售通知；配股通知
@$79$:q N allotment of shares 股份分配
j1>77C3 allowable 可获宽免；免税的
Tj{!Fx^H allowable business loss 可扣除的营业亏损
7,e=|%7. allowable expenses 可扣税的支出
>~$ S! allowance 免税额；津贴；备抵；准备金
AMYoSc allowance for debts 债项的免税额
A_%}kt
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gHlahg allowance for funeral expenses 殡殓费的免税额
NG_O I*|~ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
< v('HLA allowance for repairs and outgoings 修葺及支出方面的免税额
r`cCHZo/V allowance to debtor 给债务人的津贴
b@f. Kd7I alteration of capital 资本更改
M{7EFTy!y alternate trustee 候补受托人
_pNUI { De amalgamation 合并
"7 )F";_(^ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ry x<^q ambit of charges 征税范围；收费范围
d~| qx amended valuation 经修订的估值
_V{WXsOx( American Commodities Exchange 美国商品交易所
=dX*:An American Express Bank Limited 美国运通银行
zoOm[X=?3 American Stock Exchange 美国证券交易所
?XGZp?6 amortization 摊销
3MjMN %{P amount due from banks 存放银行同业的款项
;:9 x.IkxC amount due from banks abroad 存放海外银行同业的款项
va; d[D,
amount due from holding companies 控股公司欠款
`>8| amount due from local banks 存放本港银行同业的款项
n37( sKG amount due to banks 银行同业的存款
(U`7[F amount due to banks abroad 海外银行同业的存款
X5U! 25d] amount due to holding companies 控股公司存款
M14_w, amount due to local banks 本港银行同业的存款
&nn.h@zje amount due to outport banks 外埠银行同业的存款
%4L|# ^7: amount for note issue 发行纸币的款额
;lAz@jr+ amount of bond 担保契据的款额
u 3,b,p amount of consideration 代价款额
{dj OU
9] amount of contribution 供款数额
u(ZS sftat amount of indebtedness 负债款额
^[%~cG amount of principal of the loan 贷款本金额
J7QlGm,= amount of rates chargeable 应征差饷数额
Y=3Y~ amount of share capital 股本额
1}8e@`G0.] amount of sums assured 承保款额
NE9 e br K amount of variation 变动幅度
I/WnF"yP amount of vote 拨款数额
Ir \3c 9 amount payable 应付款额
^s5.jlZr@ amount receivable 应收款额
>/bl
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H Amsterdam Stock Exchange 阿姆斯特丹证券交易所
T"d]QYJS analysis 分析
5Ll[vBW ancillary risk 附属风险
Gs?W7}< $ annual account 周年帐目；周年帐目报表；年度决算；年结
+]]wf'w annual accounting date 年结日期
"-xC59, annual allowance 每年免税额；年积金；年度津贴；年津
@/0aj annual balance 年度余额
;v0sM*x%V annual disposable income 每年可动用收入
e-}PJ%!,T annual estimates 周年预算
FxZ\)Y annual fee 年费
',!#?aGV annual general meeting 周年大会
0KDDAkR5R annual growth rate 年增率；每年增长率
c ~R Il5j annual long-term supplement 长期个案每年补助金
i2j)%Gc} annual pensionable emolument 可供计算退休金的年薪
uf R | annual report 年报
d ,QJf\fc" Annual Report on the Consumer Price Index 《消费物价指数年报》
r>)\"U# annual return 周年报表；周年申报表；每年报税表格
huTJ
a2 Annual Return Rules 《周年报表规则》
E>g' ! annual review of consumer prices 每年消费物价回顾
C3_*o>8 annual roll-forward basis 逐年延展方式
+bO{U C[ annual salary 年薪
.M!
(|KE4 annual statement 年度报表；年度决算表
_>`0! mG 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
J5o"JRJ" annuitant 年金受益人
Ti)n(G9$ annuity 年金
Xl aNR+ annuity contract 年金合约
1OGlD+f annuity on human life 人寿年金
+'Ge?(E4_ antecedent debt 先前的债项
' qM 3.U ante-dated cheque 倒填日期支票
V+Tj[:ok anticipated expenditure 预期开支
3Q ]MT anticipated net profit 预期纯利
JV/,QWar anticipated revenue 预期收入
]t=># anti-inflation measure 反通货膨胀措施
Fu`g)#Z anti-inflationary stance 反通货膨胀立场
P L Y7qM w apparent deficit 表面赤字
2~@=ua[|=5 apparent financial solvency 表面偿债能力
l1:j/[B= apparent partner 表面合伙人
@!Mb PS application for personal assessment 个人入息课税申请书
1=D!C lcb application of fund 资金应用
{l6] O application to release as liquidator and to destruct the books of accounts and documents
-( iJ< 申请免除清盘人职务及毁灭帐簿与文件
UB1/FM4~ appointed actuary 委任精算师
@< PL appointed auditor 委任核数师；委任审计师
<Q0&[q;Z appointed trustee 委任的受托人
j>T''T f appointer 委任人
#X8[g _d/ apportioned pro rata 按比例分摊
hnZHu\EJ apportionment 分配；分摊
Qh[t ##I/ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
/{U{smtdFl apportionment formula 分摊方程式
f
LW>-O73 apportionment of estate duty 遗产税的分摊
lrE0)B5F appraisal 估价；评估
g3Q #B7A appreciable growth 可观增长
JU@$( appreciable impact 显着影响
(NQ[A ypMI appreciable increase 可观增长
9VByFQgM appreciation 增值；升值
c 5;ROnTm appreciation against other currencies 相对其他货币升值
s`B'vyoaa appreciation of the exchange value of Hong Kong dollar 港元汇值上升
<H)@vW]_ appreciation tax 增值税
VJ"3G; ; appropriation 拨款；拨用；拨付
HA%ye"(y8 appropriation account 拨款帐目
cTn bI4S; Appropriation Bill 拨款法案
@}gdOaw appropriation-in-aid system 补助拨款办法
;x#>J +QlG approved assets 核准资产
8z CAy@u approved basket stock 认可一篮子证券
r Lh
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w j^I1;lO approved charitable donation 认可慈善捐款
= I(s7=Liu approved charitable institution 认可慈善机构
5dF= DCZ approved currency 核准货币；认可货币
,gvX ~k approved estimates 核准预算
MUrY >FYgx approved estimates of expenditure 核准开支预算
Mb>XM7}PU approved overseas insurer 核准海外保险人
_D9=-^ approved overseas trust company 核准海外信托公司
7|-xM>L$A approved pooled investment fund 核准汇集投资基金
kTz approved provident fund scheme 认可公积金计划
x\ rZoF.NQ approved provision 核准拨款
Z@ kC28 approved redeemable share 核准可赎回股份
Pb,^UFa= approved regional stock 认可地区性证券
+ j oE approved retirement scheme 认可退休金计划
A 5 X+Z approved subordinated loan 核准附属贷款
Ic
K=E ]p arbitrage 套戥；套汇；套利
mz*z1`\7v\ arbitrageur 套戥者；套汇者
SDIeq arbitrary amount 临时款项
r!^\ Q7 arrangement 措施；安排；协定
,#T3OA!c** arrears 欠款
_kHpM :;. arrears of pay 欠付薪酬
ib_Gy77Os arrears of revenue 逾期未收税款；逾期未收的帐项
|S{P`)z%f articles of association 组织章程；组织细则；组织章程细则
Q /c
WV Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
!5j3gr ~ ascertainment of profit 确定利润
Wu( 8 G "Asia Clear" “亚洲结算系统”
4E>(Y98 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
SN(=e#ljE Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
)VMB o6:+ Asian Development Fund [ADF] 亚洲发展基金
ogqV]36Idh Asian dollar bond 亚洲美元债券
A#X.c= Asian dollar market 亚洲美元市场
\ `&pk-uW Asian dollar rate 亚洲美元利率
1H =wl =K Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
CLEG'bZa, Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
49oW 'j asked price 沽盘；喊价；索价；卖方报价
s jI[Vq assessable income 应评税入息
Hi_Al,j: assessable loss 应评税亏损
wLSZL assessable profit 应评税利润
/]zib@i assessable value 应评税值
\>Rwg=Lh assessed profit 估定利润
3:joSQa assessed value 经评估价值
(D m"e` assessment 评税；评定；估价；评税单
LGRO En<*d assessment number 评税编号；估价编号
:ECK
$Cu assessment of additional tax 补加税评税
}c4E 2c assessment of performance 业绩评估；实绩评价
i @9 Qb Assessor 评税主任
1qj%a%R asset price bubbles 资产价格泡沫
IIQ3|eZ asset-backed securities 具资产保证的证券
#A/J^Ko assets accretion 资产增值
@ P"`=BU& assets and liabilities 资产与负债
HwW[M[qA assets betterment statement 资产递增表；资产改进表
|M<.O~|D6} assets lending 实物放款；有抵押贷款
7e4tUAiuU assets of the company passing on the death 死者去世时转移的公司资产
2${,%8"0s assets pledged as security for liabilities 用作负债抵押的资产
I^O:5x> [l assets portfolio 资产投资组合
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ssH=a assets price 资产价格
Z#Zzi5< assets quality 资产质素
Ag#5.,B- assets realization 资产变现
r(1pvcWY- assets refinancing arrangement 资产再集资安排
xUo)_P\_ assets securitization 资产证券化
+ z(,A assets situated outside Hong Kong 在香港以外地方的资产
3]`qnSYBv assets stripping 削减资产；拆卖资产
~I \r1Wj; assets value 资产值
:qCm71* assignee 承让人
)_ b@~fC assignment 转让；转让书；转让契
V Iz{}_~'s assignment of interest 权益转让
+?j?|G assignment of letters patent and trade mark 专利证书及商标转让
S?nNZW\6[ assignment of property 物业转让；物业转让书
/[|}rqX( assignment right 转让权
0(9I\j5`TT assignor 转让人
8 ?j&{G associate 有联系的人；有关连人士；相联者；合伙人；联系人
lYZ@a4TA Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
>OKS/(I0 associate member 附属会员
1 !;"bHpk associated body corporate 相联法人团体
K*N b_|~ associated company 相联公司；联属公司
F@ _Egi associated corporation 相联法团
il IV}8 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
a(x.{ }uG, 公认会计师公会〔英国〕
cu479VzPx: Association of Futures Exchange Brokers 香港期货经纪协会
5gc:Y`7t Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
M=\d_O#;Z association of underwriters 承保人组织
3)C6OF>7
assumption of control 接管
z6FbM^;; assurance 担保；保险；转易；转易书
'TK$ndy;7} assurance of interest 权益的转易
Gh$y#0qr at 19XX price 按一九ＸＸ年价格计算
>uyeI &z at a discount 按赔价计算；按贴水价格计算；打折扣
F;?TR [4!k at a premium 按溢价计算；按升水价格计算
]s*[Lib at call 通知付款；按通知
de=5=>P7 at constant market price 按固定市价计算
nj~$%vmA at constant price 按固定价格计算
(b`4&s Q< at cost 按成本计算
kH>vD = q> at current market price 按当时市价计算；按现时市价计算
EBj,pk5M at current price 按当时价格计算；按现时价格计算
j#LV7@H.e? at factor cost 按要素成本计算；按生产要素成本计算
7 zJrT5 at money-of-the-day price 按付款当日价格计算
R<y Nv at or better 按指定或较佳价位〔买卖指令〕
rnMG0 at par 按面值计算；平价
= A0"0D{\ at sight 见票即付
+?"HTDBE|| at the close 按收市盘
E,*JPK-A x at the opening 按开市盘
dt-Qu},8- attestation 见证；见证条款
A=v lC?&Z at-the-money option 平价期权
D Ga#d_I attorney 受权人；受托代表人
Pg*?[^* attornment 新拥有人承认书
:Bx+WW&P.i attributable profit 可归属利润
XI%RneuDr: attributable share value 可归属股份价值
;S=62_ Un Auckland Stock Exchange 奥克兰证券交易所
;uM34^ auction 拍卖
3t"~F%4-} auctioneer 拍卖商
D+ah ok audit 审计；核数
I<D&,LFH*w Audit Commission 审计署
T =eT^?v Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
"B|nh d 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
g^s+C Z audit review 帐目审查
%mK3N 2N$ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
SE-!|WR audited account 审计帐目；经审计的帐目
L<f-Ed9| audited annual account 经审计的周年帐目
CbTf"pl audited balance sheet 经审计的资产负债表
sow bg <D auditor 核数师；核数主任；审计师
l1- 4n*fU auditor's certificate 核数师证明书；审计师证明书
a-T*'F auditor's report 核数师报告；审计师报告
{Ior.(D>Y Aussie bond 澳元债券
a^R ZsR austerity budget 紧缩预算
NDB*BmG Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
9l]UE0yTL/ Australia All Ordinaries Index 澳洲所有普通股票指数
i;[h
9=\/ Australian Dollar [AUD] 澳元
cOzg/~\1 Australian Options Market 澳大利亚期权市场
+l2e[P+qA Australian Securities Commission 澳洲证券事务监察委员会
paq 8L{R Australian Society of Certified Practising Accountants 澳洲执业会计师公会
SjZd0H0 Australian Stock Exchange 澳大利亚证券交易所
89*S? C1 Austrian Schilling [ATS] 奥地利先令
w"fCI 13 authentication 认证；鉴证
M *g2VyZ authority to purchase 委托购买证；委购书
K%Usjezv& authorization 认可；核准；授权；授权书
W@:^aH authorization by direction 指示授权
S[-.tvI;Q authorization by instruction 指令授权
sl~b\j authorization by warrant 令状授权
|x1$b 7 authorization of unit trust 单位信托的认可
A m2*- authorized agent 指定代理人
O"@?U authorized capital 法定资本
&tlR~?$ e* authorized clerk 出市员
5T! &r authorized dealer 认可交易商
Nawp t% authorized financial institution 认可财务机构
o&CghF authorized fund 认可基金
=L:[cIRrT; authorized fund house 获授权的基金公司；认可基金公司
bq:wEMM4s authorized institution 认可机构
b2a'K czV authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
*
zd. authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
{&u Rd?( authorized insurer 获授权保险人；获认可承保人
u=(H#o<# authorized investment 特准投资项目
WEno+Z~=1' authorized person 获授权人
;
qO@A1 Hq authorized representative 获授权代表
` ff j8U authorized share capital 法定股本
YavfjS:2 automated quotation system 自动报价系统
^/G?QR Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
gBMta+<fE~ 自动交易系统〔香港期货交易所有限公司〕
4#TnXxL automatic adjustment mechanism 自动调整机制
(:ZP t(1 automatic adjustment system 自动调整系统
l #b:^3 Automatic Clearing House 自动票据交换所
|__d 8a automatic exchange rates accumulation system 自动化汇率累集系统
fW(; Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
o z Vpfs automatic teller machine [ATM] 自动柜员机
,xYg autopay 自动转帐
,Yo: &>As available assets 可用资产
bSQ _ " available fiscal reserve 现存财政储备
ggMUdlU available profit 可用利润
/#29Y^Z)= Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
8^i[j\Y;6 average 平均；平均数；海损
o\d |CE;> average basic salary 平均基本薪金
QDP-E[ average consumer expenditure 平均消费开支；一般消费开支
,K T<4 average cost 平均成本
Md Lj,1_T average cost of land production 增辟土地平均成本
GM:, CJ? average daily turnover 平均每日成交额
/; +oz average daily wage rate 平均每日工资率
b S, etd average expenditure pattern 平均开支模式
Ec+22X average growth rate 平均增长率
<Uf |PFVj$ average net fixed assets 固定资产平均净值
0(\p<q q average of relatives 相对价格平均数
{d8^@UL average price 平均价格
X+ @s] average propensity to consume 平均消费倾向；一般消费倾向
.-J`d=Krp average propensity to save 平均储蓄倾向；一般储蓄倾向
B .El a average rate 平均率
wI*Y{J average revenue 平均收入；平均收益
%z=`JhE"Q average stock 平均库存；平均存货
: sFo
average yearly rent 平均年租
4AJ9`1d4 avoidance of double taxation 避免双重课税
CDJ$hu avoidance of tax 避税
