A:
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f A share Ａ股；甲类股份
|7'df &CA abatement of tax 减税；减扣免税额
l:
HTk4$0 ABN AMRO Bank N.V. 荷兰银行
p|X"@kuseO above-the-line expenditure 线上项目支出；经常预算支出
?A K(| above-the-line receipt 线上项目收入；经常预算收入
=MQoC:l ABSA Asia Limited 南非联合亚洲有限公司
yr)G]K[/ absolute change 绝对数值变更
%P;lv*v. absolute expenditure 实际开支
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y` Wty@ absolute interest 绝对权益
>:74%D0UF absolute order of discharge 绝对破产解除令
[owW iN4`s absolute profit margin 绝对利润幅度
Ci@o|Y }tP absolute value 实值；绝对值
MK%9:wZ absolutely vested interest 绝对既得权益
?& 8^&brwG absorbed cost 已吸收成本；已分摊成本
$ t$ShT) absorption 吸收；分摊；合并
y;35WtDVb absorption rate 吸收率；摊配率；分摊率
j+i\bks ACB Finance Limited 亚洲商业财务有限公司
X&tF;<m^ acceptable form of reciprocity 合理的互惠条件
7-b d9uVK acceptable rate 适当利率；适当汇率
;km`P|<U acceptance agreement 承兑协议
zJq ~!#pZ acceptance for honour 参加承兑
j8v8uZ;x acceptor 承兑人；接受人；受票人
RD!&LFz/} acceptor for honour 参加承兑人
& jS>Us Gh accident insurance 意外保险
l.67++_ Accident Insurance Association of Hong Kong 香港意外保险公会
|XaIx#n accident insurance scheme 意外保险计划
C. WX.Je accident year basis 意外年度基准
LA!?H] accommodation 通融；贷款
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Nb+w% accommodation bill 通融票据；空头票据
FvaUsOy " accommodation party 汇票代发人
[>jbhV' account balance 帐户余额；帐户结余
0at/c-K` account book 帐簿
jZu[n)u'C account collected in advance 预收款项
iOd&B B6 account current book 往来帐簿
<wk!hTm W account of after-acquired property 事后取得的财产报告
qmkAg }2 account of defaulter 拖欠帐目
HZ aV7dOZ8 account payable 应付帐款
_F6OM5F"N account payee only [A/C payee only] 只可转帐；存入收款人帐户
:i0uPh\0 account receivable 应收帐款
$njUX SQ; account receivable report 应收帐款报表
!y\'EW3|G account statement 结单；帐单；会计财务报表
XQY#716) account title 帐户名称；会计科目
A=$04<nP8! accountant's report 会计师报告
W>${zVu Accountant's Report Rules 会计师报告规则
^=GC3%
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ui< N[ Accounting Arrangements 《会计安排》
|U kR'Ma accounting basis 会计基础
:tz#v`3o accounting by Official Receiver 破产管理署署长呈交的帐目
*z5.vtfu! Accounting Circular 《会计通告》
.< ->C?# accounting class 会计类别
Zd3S:),& accounting date 记帐日期；会计结算日期
|6.l7u ?d accounting for money 款项核算
p2hB8zL Accounting Officer 会计主任
=mO vs accounting period 会计报告期；会计期
GA$V0YQX accounting policy 会计政策；会计方针
`LrHKb
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bBiE accounting principle 会计准则
JgxtlYjl accounting record 会计记录
M,j U}yD3 accounting report 会计报告
aZH:#lUlj Accounting Services Branch [Treasury] 会计事务部〔库务署〕
bZ dNibN Accounting Society of China 中国会计学会
@3>u@ accounting statement 会计报表
f/ U` accounting system 会计制度；会计系统
W\>fh& !) accounting transaction 会计事项；帐务交易
j
b!x: accounting treatment 会计处理
mUNn%E:7@{ accounting year 会计年度
q_MPju&* accretion 增值；添加
[ 8Y:65 accrual 应计项目；应累算数目
b_$4V3TA accrual basis 应计制；权责发生制
AiwOc+R accrual basis accounting 应计制会计；权责发生制会计
tP:lP#9 accrue 应累算；应计
BOX{]EOj accrued benefit 应累算利益
T(#J_ Y accrued charges 应计费用
R}-( cc%5 accrued cumulative preference share dividend 应累算的累积优先股股息
4zXFuTr($ accrued expenses 应累算费用
aHV;N#Lx3 accrued interest payable 应付利息；应计未付利息
G0CW}e@) accrued interest receivable 应收利息；应计未收利息
+>8'mf accrued right 累算权益
C/q'=:H; accruing profit 应累算的利润
us1Hu) accumulated fiscal reserve 累积财政储备
NG=@ -eu accumulated profit 累积利润；滚存溢利
Df}A^G >X accumulated reserve 累积储备
4 R#c hQ accumulation of surplus income 累积收益盈余
I5X|(0es acquired assets 既得资产
@bi}W` acquisition 收购；购置；取得
RF`.xQ26= acquisition cost 购置成本
S4Pxc
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(9tX5$e6N acquisition of 100% interest 收购全部股权
EGGWrl}1 acquisition of control 取得控制权
4n# M acquisition of fixed assets 购置固定资产
.8 2P(}h acquisition of shell “买壳”
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acquisition price 收购价
l3 {-z4mw act of God 天灾
"0V.V>-p acting partner 执事合伙人
?1* cO:O active market 买卖活跃的市场；交投畅旺的市场；旺市
8Q.T g. active partner 积极参与的合伙人
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6lf_ active trading 交投活跃
#oS<E1 actual circulation 实际流通
; @0;pY actual cost 实际成本
`Syl:rU~y@ actual expenditure 实际开支；实际支出
s,"]aew actual income 实际入息；实际收入；实际收益
?so=;gh actual market 现货市场
9Uh"iMB actual price 现货价；实际价格
/Y/UM3/ actual profit 实际利润
^+*N%yr actual quotation 实盘；实际价位；实际报价
5 ) A1\ actual year basis 按实际年度计算
*1ilkmL% actuals 实货
|5X^u+_ actuarial investigation 精算调查
jSJqE _ 1 actuarial principle 精算原则
M f}~{+ actuarial report 精算师报告
c_dVWh e Actuarial Society of Hong Kong 香港精算学会
({ +!`}GY actuarial valuation 精算师估值
nyX2|m& actuary 精算师
5A,K6f@:g ad referendum agreement 暂定协议；有待覆核的协定
! :Y:pu0 ad valorem duty 从价税；按值征税
*Hg>[@dP0 ad valorem duty system 从价税制
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L HyB3V ad valorem tariff 从价关税
'I`&Yo~c9 additional allowance 额外免税额
_Ym]Mj' ln additional amount for unexpired risk 未过期风险的额外款额
zZ:>do\2 additional assessable profit 补加应评税利润
q?Cnav`DY additional assessment 补加评税
g K+ 4C additional commitment 额外承担
@Y?#Sl* additional commitment vote 额外承担拨款
e - ~N" additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
AKY1o.>z additional dependent parent allowance 供养父母额外免税额
AL[KpY additional provision 额外拨款
/~DI 6g additional stamp duty 附加印花税
N(O9&L*4fm additional tax 补加税罚款；补加税款
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E Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
i9rN 9Mq?O adjudged bankrupt 被裁定破产
u/UrAqw adjudicated bankrupt 裁定破产人
@Rg/~\ K adjudication fee 裁定费；评定印花税额手续费；评估契据费
{WJ m adjudication of bankruptcy 裁定破产；宣告破产
G5{ T5# adjudication of insolvency 裁定无力偿还债务
W= ig.- adjusted actual 经调整的实数；调整后的实数
<'}YyU= adjusted current assets 经调整的流动资产；调整后的流动资产
*HU &4E\a adjusted figure 经调整的数字；调整后的数额
l(yZO$ adjusted liabilities 经调整的负债；调整后的负债
+ <'Ev ~ adjusted loss 经调整的亏损；调整后的亏损
-TLlwxc^% 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
I"xo *} adjusted profit 经调整的利润；调整后的利润
BIH-"vTy adjusted surplus 经调整的盈余额；调整后的盈余额
)Fc%+TpKi adjusted value 经调整的价值；调整后的价值
HUcq% . adjustment 调整；修订；理算〔保险〕
.7^c@i[ adjustment centre 调剂中心
.4S.>~^7 adjustment lag 调整过程的时间差距；调整时差
]z;P9B3@& adjustment mechanism 调整机制
)tG\vk=@ adjustment of loss 亏损调整
Nxf OF adjustment process 调整过程；调整程序
*=) cQeJ adjustment range 调整幅度
LhN|1f:9: administered exchange rate 受管制汇率
bUs0 M0y Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
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administration expenses 行政费用
G3C~x.(f administration fee 手续费；行政费
"RedK '7g administration in bankruptcy 破产管理
3Nl <p"= administration order 遗产管理令
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[ administrator 管理人；遗产管理人
3N 8t`N administrator of the estate 遗产管理人
"WlZ)wyF% admission of debt 债项承认书
6d:zb;Iz admission of proof 接纳债权证明
<<UB ^v m advance 放贷款项；垫付款项；预支款项；预付款项
Ii6<b6- advance account 暂支帐目；预付款帐户
AWcLUe { advance compensation 预付补偿金
5sdn[Tt# # advance from shareholder 股东垫款
"<6G6?sz advance pending reimbursement 预支以待日后付还
P)"noG_'i advanced economy 先进经济体系
C^s^D: advancement 预付；预付财产
a,Sw4yJ!Q advances warrant 垫款令
=NpYFKmMhV advancing 贷出
*F WMn. adverse balance 逆差
vp19 41 P adverse exchange 逆汇
88Ey12$ advertisement addressed to shareholders 在报章刊登的致股东通告
\ Bz_p'[G advice for collection 托收通知书
Y21g{$~Q{ advice of drawing 提款通知书；汇票通知书
1f%1*L0>@ advice of payment 付款通知
&)2 i[X Advisory Committee [Securities and Futures Commission]
0mpX)S 谘询委员会〔证券及期货事务监察委员会〕
6 0 P<4 Advisory Committee on Diversification 经济多元化谘询委员会
"33Fv9C#bK affidavit 誓章；遗产申报誓章
0Vj4+2?L5; affidavit of no receipt 述明无收款的誓章
bw (a6qKK affiliate 联号；联营公司；附属公司
'QJ:` )z affiliated company 附属公司；联号；联营公司
V4hiG O[ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Fiv3 {. affordability 负担能力
,Z aRy$? African Development Bank [AfDB] 非洲开发银行
p5Z"| \ after-acquired property 事后取得的财产
<5d ~P/, after-hours dealing 市后交易
FO+Zue.RS after-tax profit 税后盈利；税后利润；税后溢利
Mo y <@+ agency agreement 代理协议
dW)B1i Uo! agency expenses 代理机构的开支
-] LY,M agency fee 代理费
9 eR-
Agency Law 《代理法》
y?rPlA_ agent 代理人；承销人
\j+1V1t9 agent of company 公司代理人
iM AfJ-oN agent's fee 代理人费；经纪费
)5rb &M} aggregate 总计；总数；总体数字
wYd b*"R aggregate amount 总款额；总额
QFE :tBHe aggregate assets and liabilities 总体资产与负债
6O|@xvg aggregate at constant price 按固定价格计算的总体数字
vhe>)h*B aggregate demand 总需求
7z/|\D_{ aggregate gross position 总持仓量
w+C7BPV& aggregate limit 总限额
O $LfuL aggregate of salaries tax 合计薪俸税
!6n_}I-W aggregate performance 总体表现；总体业绩
l#m#c6;= aggregate supply 总体供应
vV6<^ W:9F aggregate surplus 总盈余
kC WEtbz1 aggregate total 整体总额
oNr-Q& C, aggregate value 总值；合计价值
PZ2;v < aggregated basis 合计基准
:C7_J p*Qv aggregated net chargeable income 合计应课税入息实额
LVX[uWEM aggregation 合并计算；合计；总和
[\'%?BH( ^ aggregation of incomes of husband and wife 夫妇入息合并计算
W~6EEyD% aggregation of property 财产的总和
A]<y:^2])C agio 差价；贴水
f}aL-N~ 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》
]-PH^H Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
bhID#& 《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》
.O74V~T Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
pqk?|BvpK_ 《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》
56}U8X Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
NYyh|X:m 《香港政府和大韩民国政府关于相互促进和保护投资协定》
gRr L[z agreement for a settlement 授产协议
g=39C> agreement for assignment 转让协议
X]'{(?Ch agreement for sale 售卖协议；买卖协议
2I%MAb&1@ agreement for sale and purchase 买卖协议
%;cddLQ\xY agreement for the payment of interest 支付利息协议
ydFD!mO agreement for the repayment of money 还款协议
VA WF3 agreement of reinsurance 再保险协议
dOa +(fMe Agricultural Bank of China 中国农业银行
y GI;ye'U air passenger departure tax 飞机乘客离境税
# ~#R - Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
~F7 -HaQJ airport tax 机场税
-jW.TT h] alcohol duty 酒精税
7[w,:9& } alienation 让与；让渡；转让
2n3W=dF alimony 生活费；赡养费
0f~ C#/[t7 All Ordinaries Index [AOI] 所有普通股指数
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K{F all risks 全险；综合险
E d"h16j?z All Sales Record for Stock Market 《股票市场成交报告》
e 63uLWDT Allied Capital Resources Limited 新联财务有限公司
5"^en# ?9 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
: imW\@u allocation letter 拨款信件
?Q sQnQ allocation of fund 分配款项；预留款项
*Y ,x|F allocation of profit 利润分配；溢利分配
U(a#@K !H allocation warrant 拨款令
9Kpa>< allotment 分配；配股
M2 d$4-< allotment notice 股份配售通知；配股通知
yQU_>_!n allotment of shares 股份分配
/rM I"khB allowable 可获宽免；免税的
t'?.8}?)I& allowable business loss 可扣除的营业亏损
PjZv Q\Z allowable expenses 可扣税的支出
i;]"n;>+/ allowance 免税额；津贴；备抵；准备金
{ ,3 >" allowance for debts 债项的免税额
3XL#0\im?s allowance for depreciation by wear and tear 耗损折旧免税额
Qr1 "Tk7s allowance for funeral expenses 殡殓费的免税额
~Am,%"%\ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
^]7}YF2| allowance for repairs and outgoings 修葺及支出方面的免税额
j\,EO+ZQCv allowance to debtor 给债务人的津贴
9`wZz~hL" alteration of capital 资本更改
p rYs
$j alternate trustee 候补受托人
l%[EXZ amalgamation 合并
?$vC W|f ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
mZk]l5Lc ambit of charges 征税范围；收费范围
_hN\10ydY amended valuation 经修订的估值
c0PIc^R(@ American Commodities Exchange 美国商品交易所
0C1pt5K American Express Bank Limited 美国运通银行
os,* 3WO American Stock Exchange 美国证券交易所
%{ABaeb] amortization 摊销
*194{ ep amount due from banks 存放银行同业的款项
jNTjSX amount due from banks abroad 存放海外银行同业的款项
/~}}"zx& amount due from holding companies 控股公司欠款
iEd\6EZ amount due from local banks 存放本港银行同业的款项
1HXjN~XF amount due to banks 银行同业的存款
DAS/43 \ amount due to banks abroad 海外银行同业的存款
J]v%q," amount due to holding companies 控股公司存款
aIJt0; amount due to local banks 本港银行同业的存款
}x@2]juJ amount due to outport banks 外埠银行同业的存款
u6T+Cg amount for note issue 发行纸币的款额
18~>ZR amount of bond 担保契据的款额
QOjqQfmM; amount of consideration 代价款额
qLw{?sH}J/ amount of contribution 供款数额
{ D^{[I amount of indebtedness 负债款额
_]yn"p amount of principal of the loan 贷款本金额
HIQ _%L4] amount of rates chargeable 应征差饷数额
8JM&(Q%# amount of share capital 股本额
8C[C{qOJ amount of sums assured 承保款额
b@rVo; amount of variation 变动幅度
}'""(,2 amount of vote 拨款数额
-}=i 04^ amount payable 应付款额
Rec6c&5_ amount receivable 应收款额
G;&-\0>W Amsterdam Stock Exchange 阿姆斯特丹证券交易所
1K MLG= analysis 分析
y<HO:kZ8` ancillary risk 附属风险
>_e]C}QUr annual account 周年帐目；周年帐目报表；年度决算；年结
K&nE_.kbl annual accounting date 年结日期
WP?TX b`5 annual allowance 每年免税额；年积金；年度津贴；年津
M4zm, >?K annual balance 年度余额
?!9 )q.bW annual disposable income 每年可动用收入
yOphx07 ( annual estimates 周年预算
!u_Y7i3^ annual fee 年费
P\w\N2 annual general meeting 周年大会
eCN })An annual growth rate 年增率；每年增长率
=+ytTQc*ot annual long-term supplement 长期个案每年补助金
fF?z| annual pensionable emolument 可供计算退休金的年薪
N"8_S0=pw annual report 年报
#.it]Nv{ Annual Report on the Consumer Price Index 《消费物价指数年报》
aa?w:3 annual return 周年报表；周年申报表；每年报税表格
,$+lFv 3LE Annual Return Rules 《周年报表规则》
c\iA 89msp annual review of consumer prices 每年消费物价回顾
ERpnuMb annual roll-forward basis 逐年延展方式
l ;JA8o\ x annual salary 年薪
(^@ra$. annual statement 年度报表；年度决算表
fG}tMSI 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
Y,W uBH annuitant 年金受益人
#cnq(S=. annuity 年金
L[^9E'L$ annuity contract 年金合约
N
F2/B #q annuity on human life 人寿年金
S'A>2> antecedent debt 先前的债项
(5 R?#vj ante-dated cheque 倒填日期支票
1 y -y6q anticipated expenditure 预期开支
/4c\K-Z; anticipated net profit 预期纯利
Jd %H2` anticipated revenue 预期收入
LJ*q 1
;<E anti-inflation measure 反通货膨胀措施
86(I ^= anti-inflationary stance 反通货膨胀立场
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j apparent deficit 表面赤字
IIg^FZ*]_ apparent financial solvency 表面偿债能力
LNrX;{ Z apparent partner 表面合伙人
j<u@j+V application for personal assessment 个人入息课税申请书
vg
D7 7 application of fund 资金应用
j:k[ 90 application to release as liquidator and to destruct the books of accounts and documents
'`eO\huf 申请免除清盘人职务及毁灭帐簿与文件
KMU4n-s"o appointed actuary 委任精算师
I2 j}Am appointed auditor 委任核数师；委任审计师
4G$|Rx[{, appointed trustee 委任的受托人
]3VI|f$$ appointer 委任人
<1FC%f/ apportioned pro rata 按比例分摊
E0u~i59Z apportionment 分配；分摊
D[^m{ 9_ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
X=hYB}}n u apportionment formula 分摊方程式
Fb^:V4<T apportionment of estate duty 遗产税的分摊
RnhL<
Ywu appraisal 估价；评估
,_yh z0. appreciable growth 可观增长
kD*2~Z ?; appreciable impact 显着影响
Ys@}3 \Mc appreciable increase 可观增长
an|x$e7|? appreciation 增值；升值
nX(+s*Y+w appreciation against other currencies 相对其他货币升值
%;e /7`>Ma appreciation of the exchange value of Hong Kong dollar 港元汇值上升
)^4\,u\@ appreciation tax 增值税
1jy9lP= appropriation 拨款；拨用；拨付
I 4,K43| appropriation account 拨款帐目
2C/$Ei^t Appropriation Bill 拨款法案
#Yr9AVr}K appropriation-in-aid system 补助拨款办法
LXEfPLS approved assets 核准资产
KcK>%% approved basket stock 认可一篮子证券
enp )-nS0 approved budget 核准预算
7 qj9&bEy approved charitable donation 认可慈善捐款
t: #6sF approved charitable institution 认可慈善机构
Ttxqf:OMf approved currency 核准货币；认可货币
GFel(cx:K approved estimates 核准预算
PN aay:a| approved estimates of expenditure 核准开支预算
BO~PT,QrF approved overseas insurer 核准海外保险人
EX ?MA6U approved overseas trust company 核准海外信托公司
^1Zeb$Nw' approved pooled investment fund 核准汇集投资基金
} p&&_? approved provident fund scheme 认可公积金计划
4W3\P9p= approved provision 核准拨款
.a._NW approved redeemable share 核准可赎回股份
o(:[r@Z0z approved regional stock 认可地区性证券
"Qj a1TQ approved retirement scheme 认可退休金计划
COW}o~3-4 approved subordinated loan 核准附属贷款
MxY/`9>E|+ arbitrage 套戥；套汇；套利
u>TZt]h8 arbitrageur 套戥者；套汇者
4eikLRD, arbitrary amount 临时款项
5dB'&8DX arrangement 措施；安排；协定
<5NF; arrears 欠款
\
C+(~9@| arrears of pay 欠付薪酬
ow_djv:, arrears of revenue 逾期未收税款；逾期未收的帐项
Bx/L<J@ articles of association 组织章程；组织细则；组织章程细则
`e(vH`VZ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Xlb0/T<g! ascertainment of profit 确定利润
d/ bE t& "Asia Clear" “亚洲结算系统”
UEozAY Asia Commercial Bank Ltd. 亚洲商业银行有限公司
9G+V;0 Q Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
H&]gOs3So Asian Development Fund [ADF] 亚洲发展基金
yi l[gPy4B Asian dollar bond 亚洲美元债券
M#~Cc~oT Asian dollar market 亚洲美元市场
w:? oTuw Asian dollar rate 亚洲美元利率
:,J}z~I,lB Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
X LL/4 ) Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
|!"2fI asked price 沽盘；喊价；索价；卖方报价
Iz
;G*W18 assessable income 应评税入息
Yc,7tUz# assessable loss 应评税亏损
Y7vA`kjD-C assessable profit 应评税利润
Sh?4r i@: assessable value 应评税值
_cc#Qlw 7 assessed profit 估定利润
:{ oZ ~< assessed value 经评估价值
~-PjW#J% assessment 评税；评定；估价；评税单
:cGt#d6 assessment number 评税编号；估价编号
{K9/H qH assessment of additional tax 补加税评税
_>9.v%5cs( assessment of performance 业绩评估；实绩评价
Ti'}MC+0 Assessor 评税主任
-u? S=h} asset price bubbles 资产价格泡沫
!!Aj<*% asset-backed securities 具资产保证的证券
|7X:Tf J assets accretion 资产增值
`;)\u assets and liabilities 资产与负债
ik!..9aB assets betterment statement 资产递增表；资产改进表
^NX"sM 0g assets lending 实物放款；有抵押贷款
.!G94b assets of the company passing on the death 死者去世时转移的公司资产
xA9:*>+ > assets pledged as security for liabilities 用作负债抵押的资产
>lBD<;T assets portfolio 资产投资组合
(HSg Es1d assets price 资产价格
g _G6~-.9I assets quality 资产质素
e_V O3" assets realization 资产变现
%-<'QYYP assets refinancing arrangement 资产再集资安排
#/I[Jqf assets securitization 资产证券化
tUgE eh6 assets situated outside Hong Kong 在香港以外地方的资产
2 Sh
assets stripping 削减资产；拆卖资产
N Mww >80 assets value 资产值
$ZNu+ tn
Y assignee 承让人
I('Un@hS assignment 转让；转让书；转让契
F$^Su<w5l assignment of interest 权益转让
(s{RnD assignment of letters patent and trade mark 专利证书及商标转让
CE"JS-S? assignment of property 物业转让；物业转让书
u-tQ9ioKC assignment right 转让权
L~ I hsiB assignor 转让人
XK: 9r{r{ associate 有联系的人；有关连人士；相联者；合伙人；联系人
M?[h0{^K Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
^b 7 GH9<& associate member 附属会员
r t L}W__ associated body corporate 相联法人团体
.N*Pl(<[ associated company 相联公司；联属公司
VMCLHpSfW associated corporation 相联法团
Gkp< o Association of Chartered Certified Accountants [ACCA] [United Kingdom]
dlG=Vq&Y 公认会计师公会〔英国〕
j S]><rm Association of Futures Exchange Brokers 香港期货经纪协会
=IUUeFv +r Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
_>v<(7 association of underwriters 承保人组织
fgBM_c&9T assumption of control 接管
1&P< assurance 担保；保险；转易；转易书
!w H'b assurance of interest 权益的转易
`\m*+Bk[5 at 19XX price 按一九ＸＸ年价格计算
:OW ;?{ ~j at a discount 按赔价计算；按贴水价格计算；打折扣
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at a premium 按溢价计算；按升水价格计算
#?XQ7Im at call 通知付款；按通知
l2&`J_" at constant market price 按固定市价计算
(XXheC at constant price 按固定价格计算
P9S2?Q at cost 按成本计算
|QMhMGjV at current market price 按当时市价计算；按现时市价计算
V=lfl1Ev0J at current price 按当时价格计算；按现时价格计算
I8QjKI ( at factor cost 按要素成本计算；按生产要素成本计算
l983vKr at money-of-the-day price 按付款当日价格计算
%/>Y/!; at or better 按指定或较佳价位〔买卖指令〕
9 JWa$iBH@ at par 按面值计算；平价
=&},;VOh at sight 见票即付
\4AM*lZ at the close 按收市盘
?_ dIIQ at the opening 按开市盘
!H 2QjW attestation 见证；见证条款
eYC ^4g%l( at-the-money option 平价期权
o ,xxh attorney 受权人；受托代表人
h(F<h_ attornment 新拥有人承认书
=i(?de R attributable profit 可归属利润
hRq3C1 mR attributable share value 可归属股份价值
2CzaL,je[ Auckland Stock Exchange 奥克兰证券交易所
AQc,>{Lm auction 拍卖
?X5]i# j[ auctioneer 拍卖商
UThB7(O, audit 审计；核数
z.CywME<)t Audit Commission 审计署
YG8>czC Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
sF7^qrVQP9 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
]q6;# EUr? audit review 帐目审查
[|lB5gi4t! Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
d oB audited account 审计帐目；经审计的帐目
7^M9qTEHp audited annual account 经审计的周年帐目
/l{ &iLz[ audited balance sheet 经审计的资产负债表
m~>Y{F2 auditor 核数师；核数主任；审计师
3
E3 qd' auditor's certificate 核数师证明书；审计师证明书
_$p$") auditor's report 核数师报告；审计师报告
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wD43 Aussie bond 澳元债券
r)T: 7zy austerity budget 紧缩预算
W;1| +6x Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Q0 \0f Australia All Ordinaries Index 澳洲所有普通股票指数
jn: NYJv Australian Dollar [AUD] 澳元
@G:V Australian Options Market 澳大利亚期权市场
q| %(3,)ig Australian Securities Commission 澳洲证券事务监察委员会
'oN\hy($,h Australian Society of Certified Practising Accountants 澳洲执业会计师公会
5P .qXA"D Australian Stock Exchange 澳大利亚证券交易所
>j{z > Austrian Schilling [ATS] 奥地利先令
gZEi]/8_ authentication 认证；鉴证
5"/J^"!h authority to purchase 委托购买证；委购书
Lgz$]Jbl8 authorization 认可；核准；授权；授权书
2jbIW* authorization by direction 指示授权
$46{<4. authorization by instruction 指令授权
-!)xQvagD. authorization by warrant 令状授权
x)Uw V authorization of unit trust 单位信托的认可
!J =sk4T authorized agent 指定代理人
)I\=BPo|B authorized capital 法定资本
vm'5s]kdh authorized clerk 出市员
i_kE^SSgm authorized dealer 认可交易商
0I{gJSK., authorized financial institution 认可财务机构
xP=/N!,# authorized fund 认可基金
](B@5-^ authorized fund house 获授权的基金公司；认可基金公司
$ O{duJU authorized institution 认可机构
s!9dQ. authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
|8bq >01~ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
fgj^bcp- authorized insurer 获授权保险人；获认可承保人
'<R>E:5 authorized investment 特准投资项目
{} Bf authorized person 获授权人
uHIiH@ S authorized representative 获授权代表
}dxDt qb authorized share capital 法定股本
/c K%n4l.y automated quotation system 自动报价系统
IG?'zppjd6 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
m'-|{c 自动交易系统〔香港期货交易所有限公司〕
`funE:>, automatic adjustment mechanism 自动调整机制
`]v[5E automatic adjustment system 自动调整系统
)>7 %pz Automatic Clearing House 自动票据交换所
o&hIHfZri automatic exchange rates accumulation system 自动化汇率累集系统
Jd,)a#<j Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
f1PN | automatic teller machine [ATM] 自动柜员机
E`j-6: autopay 自动转帐
}YOL"<,:o available assets 可用资产
~Z ~v available fiscal reserve 现存财政储备
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t1o available profit 可用利润
0Y] 0!} Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
@FN*TJ average 平均；平均数；海损
`O^G5 0 average basic salary 平均基本薪金
=o p%8NJf average consumer expenditure 平均消费开支；一般消费开支
qi^!GA'5j average cost 平均成本
#,(sAj average cost of land production 增辟土地平均成本
q@hp.(V average daily turnover 平均每日成交额
>O/ D!j| average daily wage rate 平均每日工资率
! '=15&5@ average expenditure pattern 平均开支模式
ki;UY~ average growth rate 平均增长率
dP]1tAO,y average net fixed assets 固定资产平均净值
{ m8+Wju} average of relatives 相对价格平均数
K={qU[_O average price 平均价格
OTB$V k average propensity to consume 平均消费倾向；一般消费倾向
l$*=<tV average propensity to save 平均储蓄倾向；一般储蓄倾向
Q{QYB h& average rate 平均率
I NSkgOo average revenue 平均收入；平均收益
Y`6r EA0 average stock 平均库存；平均存货
L?Yoh< average yearly rent 平均年租
N:VX!w avoidance of double taxation 避免双重课税
W
YW|P2* avoidance of tax 避税
