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,p9>/)l A share Ａ股；甲类股份
>4]y)df5 abatement of tax 减税；减扣免税额
[^ eQGv[S ABN AMRO Bank N.V. 荷兰银行
T6I$7F above-the-line expenditure 线上项目支出；经常预算支出
raB', Vp above-the-line receipt 线上项目收入；经常预算收入
+`l)W`zX ABSA Asia Limited 南非联合亚洲有限公司
,!oR"b ! absolute change 绝对数值变更
fW3NH7aUG absolute expenditure 实际开支
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E N:_v absolute guideline figure 绝对准则数字
NRDXWscb absolute interest 绝对权益
-~WDv[ [ absolute order of discharge 绝对破产解除令
o ^Ro 54i absolute profit margin 绝对利润幅度
,^uQw / absolute value 实值；绝对值
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J9M` a absolutely vested interest 绝对既得权益
}C<$q absorbed cost 已吸收成本；已分摊成本
9UE)4*5 absorption 吸收；分摊；合并
7~m[:Eg6[s absorption rate 吸收率；摊配率；分摊率
7'idjcR ACB Finance Limited 亚洲商业财务有限公司
%>!$ eCX acceptable form of reciprocity 合理的互惠条件
) S, f I acceptable rate 适当利率；适当汇率
I7Xm~w!{qk acceptance agreement 承兑协议
=RjseTS acceptance for honour 参加承兑
K%WG[p\Eu acceptor 承兑人；接受人；受票人
7 L$\S[E acceptor for honour 参加承兑人
\, -e> accident insurance 意外保险
v&8s>~i`K Accident Insurance Association of Hong Kong 香港意外保险公会
.1A/hAdU accident insurance scheme 意外保险计划
QpiA~4 accident year basis 意外年度基准
\<W/Z.}/ accommodation 通融；贷款
F6gU9=F1< accommodation bill 通融票据；空头票据
'QC '*Hl accommodation party 汇票代发人
H_d^Xk QZ account balance 帐户余额；帐户结余
Rh#QPYPq account book 帐簿
M992XXd account collected in advance 预收款项
)h`8</#m{ account current book 往来帐簿
k8E{pc6; account of after-acquired property 事后取得的财产报告
D2 X~tl5< account of defaulter 拖欠帐目
^~JF 7u account payable 应付帐款
S$NJmXhx5 account payee only [A/C payee only] 只可转帐；存入收款人帐户
{YF(6wVl account receivable 应收帐款
Df.eb|[{ account receivable report 应收帐款报表
OZ6:u^OS] account statement 结单；帐单；会计财务报表
xt1Ug~5 account title 帐户名称；会计科目
pmgPBiU> accountant's report 会计师报告
~UQX t r Accountant's Report Rules 会计师报告规则
L W!>_~g- accounting and auditing procedure 会计与审计程序；会计与核数程序
6 }>CPi# Accounting Arrangements 《会计安排》
i>%A0.9 accounting basis 会计基础
\"1%>O* accounting by Official Receiver 破产管理署署长呈交的帐目
@cu#rWiG Accounting Circular 《会计通告》
\/F*JPhy accounting class 会计类别
eNu]K,rT accounting date 记帐日期；会计结算日期
c)4L3W-x= accounting for money 款项核算
^"] ] rZ) Accounting Officer 会计主任
e&-MP;kgW9 accounting period 会计报告期；会计期
Fuy"JmeR
accounting policy 会计政策；会计方针
$nr=4'y Z accounting practice 会计惯例
BI+x6S>d accounting principle 会计准则
P`AW8Y6o accounting record 会计记录
m"GgaH3, accounting report 会计报告
C_S2a 0? Accounting Services Branch [Treasury] 会计事务部〔库务署〕
3wN{k\n s Accounting Society of China 中国会计学会
\Sv 8c}8 accounting statement 会计报表
@Io@1[k j accounting system 会计制度；会计系统
<HH\VG\H6 accounting transaction 会计事项；帐务交易
dheobD accounting treatment 会计处理
e 5#?@}? accounting year 会计年度
S9%ZeM + accretion 增值；添加
@K1'Q!S * accrual 应计项目；应累算数目
/B)`p F.n accrual basis 应计制；权责发生制
YT}ZLx accrual basis accounting 应计制会计；权责发生制会计
ToM1#]4 accrue 应累算；应计
V@r V +s accrued benefit 应累算利益
BKK W3PT accrued charges 应计费用
<kKuis6h accrued cumulative preference share dividend 应累算的累积优先股股息
;e0-FF+ accrued expenses 应累算费用
& X#6jTh+ accrued interest payable 应付利息；应计未付利息
(Rh$0^)A accrued interest receivable 应收利息；应计未收利息
2hsRYh accrued right 累算权益
uSUog+i accruing profit 应累算的利润
A$70!5* accumulated fiscal reserve 累积财政储备
bMB*9<c~ accumulated profit 累积利润；滚存溢利
qi$nG_<<Z accumulated reserve 累积储备
%>Mcme>(W accumulation of surplus income 累积收益盈余
>f70-D28 acquired assets 既得资产
jM: |%o acquisition 收购；购置；取得
L [&|<<c
acquisition cost 购置成本
\1<8'at acquisition expenses 购置费用
pU1 miA ' acquisition of 100% interest 收购全部股权
;e6L@)dp9 acquisition of control 取得控制权
>!bw8lVV acquisition of fixed assets 购置固定资产
'Lh nl3 acquisition of shell “买壳”
Q'rgh+6 acquisition price 收购价
lP *p7Y ' act of God 天灾
Vp&"[rC_z acting partner 执事合伙人
M}]4tAyT active market 买卖活跃的市场；交投畅旺的市场；旺市
{LBL8sG active partner 积极参与的合伙人
mC}
b>\ active trading 交投活跃
=
Oz pI actual circulation 实际流通
r6vI6|1 actual cost 实际成本
yM('!iG*/ actual expenditure 实际开支；实际支出
lJdrrR)wg actual income 实际入息；实际收入；实际收益
{9v Mc actual market 现货市场
BAojP1}+, actual price 现货价；实际价格
Hi nJ }MF actual profit 实际利润
T&'LQZM8 actual quotation 实盘；实际价位；实际报价
CbFO9 q actual year basis 按实际年度计算
: +f6:3 actuals 实货
+]p/.- Uw actuarial investigation 精算调查
E] W
: actuarial principle 精算原则
)M* Sg?L actuarial report 精算师报告
%xA-j]%?ep Actuarial Society of Hong Kong 香港精算学会
% k @4}M> actuarial valuation 精算师估值
RQU-]qQ8BM actuary 精算师
!uP8powO ad referendum agreement 暂定协议；有待覆核的协定
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ad valorem duty 从价税；按值征税
Oj
'^Ww m ad valorem duty system 从价税制
$B`ETI9g-N ad valorem fee 从价费
b 9VI(s> ad valorem tariff 从价关税
;?C`Jag x additional allowance 额外免税额
Q w)U additional amount for unexpired risk 未过期风险的额外款额
w5=<}1`St additional assessable profit 补加应评税利润
)JY#8,{w additional assessment 补加评税
kQ"Ax? b additional commitment 额外承担
oiOu169] additional commitment vote 额外承担拨款
iUq_vQ@} } additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
(_AU) additional dependent parent allowance 供养父母额外免税额
z9w]{Zd_,d additional provision 额外拨款
poy_?7G additional stamp duty 附加印花税
Z Es^b additional tax 补加税罚款；补加税款
`+i/rc1. Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
: -$TD('F adjudged bankrupt 被裁定破产
a:KL{e[ adjudicated bankrupt 裁定破产人
zEh&@{u? adjudication fee 裁定费；评定印花税额手续费；评估契据费
`aSbGMz adjudication of bankruptcy 裁定破产；宣告破产
`yh][gqVE~ adjudication of insolvency 裁定无力偿还债务
q8MyEoc:n adjusted actual 经调整的实数；调整后的实数
3gYtu-1 adjusted current assets 经调整的流动资产；调整后的流动资产
<?h (Dchq adjusted figure 经调整的数字；调整后的数额
5b->p c adjusted liabilities 经调整的负债；调整后的负债
-@Z9h)G| adjusted loss 经调整的亏损；调整后的亏损
>:h&5@^ j$ 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 QxEiDIL adjusted profit 经调整的利润；调整后的利润
>M^:x-mib adjusted surplus 经调整的盈余额；调整后的盈余额
>sQf{uL adjusted value 经调整的价值；调整后的价值
q#K0EAgC adjustment 调整；修订；理算〔保险〕
mR$ 0Ij/v adjustment centre 调剂中心
|h6, .#n adjustment lag 调整过程的时间差距；调整时差
vhzz(UPUt adjustment mechanism 调整机制
h+}{FB 29 adjustment of loss 亏损调整
jOZ>^5} adjustment process 调整过程；调整程序
E8 5TCS 1 adjustment range 调整幅度
hqV_MeHv' administered exchange rate 受管制汇率
@u`m6``T Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
<pM6fI6BD administration expenses 行政费用
Y=,9 M administration fee 手续费；行政费
Gn4XVzB`O administration in bankruptcy 破产管理
b>]UNf"- administration order 遗产管理令
r @PVSH/ administrator 管理人；遗产管理人
?;A\>sP administrator of the estate 遗产管理人
?rziKT5OOC admission of debt 债项承认书
}{mS " admission of proof 接纳债权证明
t"OP* advance 放贷款项；垫付款项；预支款项；预付款项
$ago advance account 暂支帐目；预付款帐户
7Rd(,eWE@ advance compensation 预付补偿金
qDgy7kkQ advance from shareholder 股东垫款
\eAV: qV advance pending reimbursement 预支以待日后付还
J!">L+Zcx advanced economy 先进经济体系
js! C`]1 advancement 预付；预付财产
$01~G?:]` advances warrant 垫款令
9 *XT|B advancing 贷出
ilZQ/hOBH adverse balance 逆差
J +wnrGoK adverse exchange 逆汇
` l %,4qR advertisement addressed to shareholders 在报章刊登的致股东通告
?xuWha@: advice for collection 托收通知书
:w)9 (5 advice of drawing 提款通知书；汇票通知书
;zd.KaS advice of payment 付款通知
kO C0d , Advisory Committee [Securities and Futures Commission]
-j1]H"- 谘询委员会〔证券及期货事务监察委员会〕
7>F [7_ Advisory Committee on Diversification 经济多元化谘询委员会
.3#Xjhebvu affidavit 誓章；遗产申报誓章
c4zGQoeH: affidavit of no receipt 述明无收款的誓章
olKM0K affiliate 联号；联营公司；附属公司
)u0 /s' affiliated company 附属公司；联号；联营公司
4 UND;I& affirmation [estate duty] 非宗教式宣誓〔遗产税〕
[;UI8St w affordability 负担能力
GNSh`Tm =# African Development Bank [AfDB] 非洲开发银行
i~)EU F after-acquired property 事后取得的财产
d^ `; tD after-hours dealing 市后交易
W$W w/mcl+ after-tax profit 税后盈利；税后利润；税后溢利
\jZ)r>US" agency agreement 代理协议
U }I#; *F agency expenses 代理机构的开支
"p+JME( agency fee 代理费
&he:_p$x Agency Law 《代理法》
xNa66A-8 agent 代理人；承销人
qnq S^K,': agent of company 公司代理人
y
qK*E* agent's fee 代理人费；经纪费
(W }DMcuSd aggregate 总计；总数；总体数字
/SyAjZ aggregate amount 总款额；总额
e
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Ggy?5N7P aggregate at constant price 按固定价格计算的总体数字
1 |/ |Lq%w aggregate demand 总需求
h")7kjM aggregate gross position 总持仓量
\7%wJIey x aggregate limit 总限额
HVzkS|^F aggregate of salaries tax 合计薪俸税
;= 1[D
aggregate performance 总体表现；总体业绩
LBmXy8'T` aggregate supply 总体供应
fPstS ez aggregate surplus 总盈余
F!w|5,) aggregate total 整体总额
t_ Rj1U aggregate value 总值；合计价值
?{xD {f$ aggregated basis 合计基准
cob??|,\m aggregated net chargeable income 合计应课税入息实额
|?hsMN aggregation 合并计算；合计；总和
8k+k\V{ aggregation of incomes of husband and wife 夫妇入息合并计算
`b%^_@Fb aggregation of property 财产的总和
#K iqV6E agio 差价；贴水
K@Xj) 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》
lkC| g%f Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
l}k'ZX 4 《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》
Z,"YMUl' Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
F? ps?
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》
j`K0D65 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ej1WkaR8
《香港政府和大韩民国政府关于相互促进和保护投资协定》
B?Rkz agreement for a settlement 授产协议
0fK#:6 agreement for assignment 转让协议
(:h&c6'S)b agreement for sale 售卖协议；买卖协议
=W>a ~e]/ agreement for sale and purchase 买卖协议
T0.sL9 agreement for the payment of interest 支付利息协议
e E (+ agreement for the repayment of money 还款协议
0QxBC7` qp agreement of reinsurance 再保险协议
t:xTmK&vt Agricultural Bank of China 中国农业银行
8 qZbsZi4 air passenger departure tax 飞机乘客离境税
O@w_"TJP/z Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
OMd:#cWsQ airport tax 机场税
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T O alcohol duty 酒精税
5=}CZYWB alienation 让与；让渡；转让
/LtbmV alimony 生活费；赡养费
Sz]1`%_H/ All Ordinaries Index [AOI] 所有普通股指数
4W<[& )7 all risks 全险；综合险
7#X`D All Sales Record for Stock Market 《股票市场成交报告》
[Z&<# - Allied Capital Resources Limited 新联财务有限公司
Zq H-]?) all-items index [Consumer Price Index] 总指数〔消费物价指数〕
t: v>W8N53 allocation letter 拨款信件
2izBB,# " allocation of fund 分配款项；预留款项
4ElS_u^cP7 allocation of profit 利润分配；溢利分配
C~'.3Q 6 allocation warrant 拨款令
?^LG>Gg V allotment 分配；配股
[fELf(;( allotment notice 股份配售通知；配股通知
V|*3*W allotment of shares 股份分配
s
OLjT34 allowable 可获宽免；免税的
UIU6rilB allowable business loss 可扣除的营业亏损
06v'!M allowable expenses 可扣税的支出
> %slzr allowance 免税额；津贴；备抵；准备金
c?aOX/C' allowance for debts 债项的免税额
3Jq GLR`z3 allowance for depreciation by wear and tear 耗损折旧免税额
& PFq (4 allowance for funeral expenses 殡殓费的免税额
/gex0 w allowance for inflation 为通货膨胀而预留的款项；通胀准备金
O7 yj< allowance for repairs and outgoings 修葺及支出方面的免税额
r=p^~tuyxr allowance to debtor 给债务人的津贴
AJ3Byb =. alteration of capital 资本更改
Xg\u nUHa alternate trustee 候补受托人
<7zz " R amalgamation 合并
%b~ND?nn- ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
3C'6i ambit of charges 征税范围；收费范围
$vn )(zn+ amended valuation 经修订的估值
& 7\fj American Commodities Exchange 美国商品交易所
f u-,<m{ American Express Bank Limited 美国运通银行
K4I/a#S'@6 American Stock Exchange 美国证券交易所
%*V r}@BA) amortization 摊销
5KIhk`S amount due from banks 存放银行同业的款项
M a3}w-=; amount due from banks abroad 存放海外银行同业的款项
H6Gs&y k3 amount due from holding companies 控股公司欠款
h##U=`x3 amount due from local banks 存放本港银行同业的款项
n </Rd= amount due to banks 银行同业的存款
c>Ri6=C amount due to banks abroad 海外银行同业的存款
=Lnip<t>ja amount due to holding companies 控股公司存款
sM%l:Fv amount due to local banks 本港银行同业的存款
8-cuaa amount due to outport banks 外埠银行同业的存款
2 g ca * amount for note issue 发行纸币的款额
-3 "<znv amount of bond 担保契据的款额
][YuJUK8 amount of consideration 代价款额
P\QbMj1U amount of contribution 供款数额
7s;;2<k;_ amount of indebtedness 负债款额
7) a f amount of principal of the loan 贷款本金额
JxEz1~WK & amount of rates chargeable 应征差饷数额
i C B:p amount of share capital 股本额
!1UZ< hq amount of sums assured 承保款额
H^vA}F` amount of variation 变动幅度
u:B=lZ [ amount of vote 拨款数额
&5[+p{ 2 amount payable 应付款额
E] S:F3 amount receivable 应收款额
Prc1U)nfo Amsterdam Stock Exchange 阿姆斯特丹证券交易所
/x_AWnU analysis 分析
F
IB)cpo ancillary risk 附属风险
Y]5MM:mI annual account 周年帐目；周年帐目报表；年度决算；年结
`)MKCw$e annual accounting date 年结日期
fvV "H{V, annual allowance 每年免税额；年积金；年度津贴；年津
>;VZB/ d annual balance 年度余额
qG9j}[d' annual disposable income 每年可动用收入
$D D esy3 annual estimates 周年预算
/s+S\
djk annual fee 年费
rfzzMV annual general meeting 周年大会
+Hp`(^( annual growth rate 年增率；每年增长率
hF`<I.z} annual long-term supplement 长期个案每年补助金
'tU \~3 k annual pensionable emolument 可供计算退休金的年薪
| h+vdE8 annual report 年报
A5]yC\*zt Annual Report on the Consumer Price Index 《消费物价指数年报》
e<FMeg7n annual return 周年报表；周年申报表；每年报税表格
Z`zLrXPD) Annual Return Rules 《周年报表规则》
koE]\B2A6 annual review of consumer prices 每年消费物价回顾
d>Nh<PqH6 annual roll-forward basis 逐年延展方式
>+>N/`BG annual salary 年薪
Tks"GlE*D annual statement 年度报表；年度决算表
'$J M2 u 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
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sE;p- annuitant 年金受益人
1'8-+ ?r annuity 年金
i M9^. annuity contract 年金合约
oTcf[< annuity on human life 人寿年金
EWv[Sp antecedent debt 先前的债项
;d_<6|*M ante-dated cheque 倒填日期支票
<=w!: anticipated expenditure 预期开支
2iO{*cB anticipated net profit 预期纯利
kg,\l9AM anticipated revenue 预期收入
@O-\ s q anti-inflation measure 反通货膨胀措施
&] xtx>qg< anti-inflationary stance 反通货膨胀立场
)r)ZmS5O apparent deficit 表面赤字
Gvvw:]WgF apparent financial solvency 表面偿债能力
<aI}+ apparent partner 表面合伙人
^L8:..+: application for personal assessment 个人入息课税申请书
`U >2H4P application of fund 资金应用
Wt=@6 w& application to release as liquidator and to destruct the books of accounts and documents
v "o@q2f_ 申请免除清盘人职务及毁灭帐簿与文件
k2PK4Ua_}q appointed actuary 委任精算师
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6\? appointed auditor 委任核数师；委任审计师
>ffC?5+ appointed trustee 委任的受托人
L =M'QJl9 appointer 委任人
U;" J8 apportioned pro rata 按比例分摊
fL]jk1.Xv- apportionment 分配；分摊
]^i^L Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
whrDw1>( apportionment formula 分摊方程式
BN FYUcVP apportionment of estate duty 遗产税的分摊
S_RP& +!7 appraisal 估价；评估
'fk6]&-I appreciable growth 可观增长
?5,I`9 appreciable impact 显着影响
M=SrZ,W appreciable increase 可观增长
~`B ]G appreciation 增值；升值
W/CZ/Mc appreciation against other currencies 相对其他货币升值
pK"Z9y& appreciation of the exchange value of Hong Kong dollar 港元汇值上升
In+2~Jw/2! appreciation tax 增值税
[X8EfU} appropriation 拨款；拨用；拨付
#v9+9X`1L appropriation account 拨款帐目
=qL^#h83y Appropriation Bill 拨款法案
s B^ejH appropriation-in-aid system 补助拨款办法
?FV%e approved assets 核准资产
bw+IH-b approved basket stock 认可一篮子证券
"pH;0[r] approved budget 核准预算
'
~fP #y approved charitable donation 认可慈善捐款
v\?l+-A? y approved charitable institution 认可慈善机构
;cp||uO approved currency 核准货币；认可货币
6K=}n] n approved estimates 核准预算
D]|{xK C} approved estimates of expenditure 核准开支预算
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se+]O` approved overseas insurer 核准海外保险人
UFUEY/ q approved overseas trust company 核准海外信托公司
NLxR6O4}8 approved pooled investment fund 核准汇集投资基金
-%{+\x2 approved provident fund scheme 认可公积金计划
9U=6l]Np approved provision 核准拨款
=A$ d)& approved redeemable share 核准可赎回股份
c R*~JwC: approved regional stock 认可地区性证券
AE Elaq.B approved retirement scheme 认可退休金计划
,06 8IEs approved subordinated loan 核准附属贷款
+ e f>ek arbitrage 套戥；套汇；套利
0[N1SY\lj arbitrageur 套戥者；套汇者
9 - 24c arbitrary amount 临时款项
3a=\$x@ arrangement 措施；安排；协定
lLglF4 arrears 欠款
m@0> =s~. arrears of pay 欠付薪酬
t=s.w(3t arrears of revenue 逾期未收税款；逾期未收的帐项
ziM@@$ .F articles of association 组织章程；组织细则；组织章程细则
kmtkh " Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
`9P`f4 x ascertainment of profit 确定利润
b@K1;A! S "Asia Clear" “亚洲结算系统”
} qZ^S9 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
tAujm*|& Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
aH8]$e8_,\ Asian Development Fund [ADF] 亚洲发展基金
;W FiMM\ Asian dollar bond 亚洲美元债券
ez5>V7Y Asian dollar market 亚洲美元市场
yMD0Tj5ZQ Asian dollar rate 亚洲美元利率
L 7LUy$M-< Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
:C,}DyZy Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
-pQ?ybQ asked price 沽盘；喊价；索价；卖方报价
-C!m#"PDW assessable income 应评税入息
tT]mMlKJ assessable loss 应评税亏损
5 N bq9YY assessable profit 应评税利润
=ReSlt assessable value 应评税值
u|D L?c>W assessed profit 估定利润
_ g,_G assessed value 经评估价值
o& $l ik assessment 评税；评定；估价；评税单
qG g2 9 assessment number 评税编号；估价编号
sr(nd35 assessment of additional tax 补加税评税
n1PvZ~^3 assessment of performance 业绩评估；实绩评价
yw89*:A6 Assessor 评税主任
bMv[.Z@v( asset price bubbles 资产价格泡沫
l k
/Ke asset-backed securities 具资产保证的证券
A e1b`%To assets accretion 资产增值
^< assets and liabilities 资产与负债
* Gj`1# Z$ assets betterment statement 资产递增表；资产改进表
Ag8lI+
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=9 assets of the company passing on the death 死者去世时转移的公司资产
4-$kc wA assets pledged as security for liabilities 用作负债抵押的资产
6Lg#co}9 assets portfolio 资产投资组合
3 +`,'Q9 assets price 资产价格
fRkx ^u
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6k<3,`VV| assets realization 资产变现
x;LO{S4Z assets refinancing arrangement 资产再集资安排
:
Cli8# assets securitization 资产证券化
Wc;N;K52 assets situated outside Hong Kong 在香港以外地方的资产
ro e_H> assets stripping 削减资产；拆卖资产
<yvo<R^30 assets value 资产值
B[+b%a3 assignee 承让人
u^WZsW assignment 转让；转让书；转让契
%|j`;gYV assignment of interest 权益转让
/ZH* t \ assignment of letters patent and trade mark 专利证书及商标转让
NJOV!\k assignment of property 物业转让；物业转让书
6KPj ZC< assignment right 转让权
TB84} assignor 转让人
QA)W( 1 associate 有联系的人；有关连人士；相联者；合伙人；联系人
|8GLS4.]t Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
!0):g/2h associate member 附属会员
&+ H\ST(/ associated body corporate 相联法人团体
I'N!j>5oX associated company 相联公司；联属公司
BuxU+ associated corporation 相联法团
'AmA3x)9u Association of Chartered Certified Accountants [ACCA] [United Kingdom]
y$6EEp 公认会计师公会〔英国〕
Y/pK Association of Futures Exchange Brokers 香港期货经纪协会
:/RvtmW Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
J{L d)Q,^ association of underwriters 承保人组织
#'RfwldD9 assumption of control 接管
) M(//jX assurance 担保；保险；转易；转易书
f rV_5yK' assurance of interest 权益的转易
w=0zVh_`( at 19XX price 按一九ＸＸ年价格计算
niYD[Ra\xP at a discount 按赔价计算；按贴水价格计算；打折扣
$v"CQD at a premium 按溢价计算；按升水价格计算
wi[FBLB/8 at call 通知付款；按通知
<dz_7hR" at constant market price 按固定市价计算
tq=M 9c at constant price 按固定价格计算
]g ,j at cost 按成本计算
w]N;HlU at current market price 按当时市价计算；按现时市价计算
[=u@6Y at current price 按当时价格计算；按现时价格计算
0}T 56aD=! at factor cost 按要素成本计算；按生产要素成本计算
k
,r*xt at money-of-the-day price 按付款当日价格计算
s t#^pWL at or better 按指定或较佳价位〔买卖指令〕
r|/9'{! at par 按面值计算；平价
Q
t rU_c2k at sight 见票即付
XjxI@VXzUV at the close 按收市盘
vVsaGW at the opening 按开市盘
=e h!eZ9 attestation 见证；见证条款
k RSY;V at-the-money option 平价期权
&W&A88FfZU attorney 受权人；受托代表人
sAZL,w attornment 新拥有人承认书
Qk@BM attributable profit 可归属利润
B rZ17 attributable share value 可归属股份价值
Q^?$2ck= Auckland Stock Exchange 奥克兰证券交易所
{?X +Yw auction 拍卖
\\ d8ulu auctioneer 拍卖商
RtDTcaW/ audit 审计；核数
g|4>S<uC Audit Commission 审计署
^ ?0?* Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
N~S# ( .}[ 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〕
5p3: 8G7 audit review 帐目审查
q> 6,g>I Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
dKw[#(m5v audited account 审计帐目；经审计的帐目
%uo#<Ny/ I audited annual account 经审计的周年帐目
c^5fhmlt audited balance sheet 经审计的资产负债表
twa H20 auditor 核数师；核数主任；审计师
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auditor's certificate 核数师证明书；审计师证明书
Q2Uk0:M auditor's report 核数师报告；审计师报告
<YCR^?hJSi Aussie bond 澳元债券
i=f hK~Jd austerity budget 紧缩预算
wGHVq
fm5 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
^a!oq~ZSy Australia All Ordinaries Index 澳洲所有普通股票指数
W4h ]4X Australian Dollar [AUD] 澳元
sp0_f;bC Australian Options Market 澳大利亚期权市场
? ;w\CS^Qu Australian Securities Commission 澳洲证券事务监察委员会
I^D*) z Australian Society of Certified Practising Accountants 澳洲执业会计师公会
f&&Ao Australian Stock Exchange 澳大利亚证券交易所
C?6q ]k]r Austrian Schilling [ATS] 奥地利先令
VwXR ,( authentication 认证；鉴证
'l-VWqR- authority to purchase 委托购买证；委购书
I Qmlm u authorization 认可；核准；授权；授权书
vJ&35nF& authorization by direction 指示授权
hIa,PZ/Q authorization by instruction 指令授权
H3Zt 3l1u+ authorization by warrant 令状授权
1Eryw~,,9i authorization of unit trust 单位信托的认可
a<((\c_8G authorized agent 指定代理人
*;lb<uLv authorized capital 法定资本
i A'p!l |P authorized clerk 出市员
;B :\e8 authorized dealer 认可交易商
=H}}dC<) authorized financial institution 认可财务机构
YC*`n3D|' authorized fund 认可基金
!Uhc jfq`e authorized fund house 获授权的基金公司；认可基金公司
X-j<fX_ authorized institution 认可机构
y35e 3 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
CdtwR0 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
^6!8)7b authorized insurer 获授权保险人；获认可承保人
~BBh 4t& authorized investment 特准投资项目
%fh-x(4v authorized person 获授权人
Cth<x n(Q authorized representative 获授权代表
NpGz y`&b authorized share capital 法定股本
|m$]I4Jr automated quotation system 自动报价系统
PK_2 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Y)M-?|4 自动交易系统〔香港期货交易所有限公司〕
Ow-;WO_HQ automatic adjustment mechanism 自动调整机制
4!?4Tc!X automatic adjustment system 自动调整系统
a4q02 cV Automatic Clearing House 自动票据交换所
&kH7_Lz automatic exchange rates accumulation system 自动化汇率累集系统
oL9ELtb ]s Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Kf6D$} automatic teller machine [ATM] 自动柜员机
JNu+e #.Y autopay 自动转帐
dcE(uf available assets 可用资产
`_J>R available fiscal reserve 现存财政储备
t*c_70|@k available profit 可用利润
H LE%f; Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
gM6o~ E average 平均；平均数；海损
#vPk
XcP average basic salary 平均基本薪金
grJ(z)c average consumer expenditure 平均消费开支；一般消费开支
w&&)v~Y_ average cost 平均成本
.O{_^~w_q average cost of land production 增辟土地平均成本
@DAaCF8 average daily turnover 平均每日成交额
.e5 rKkkT average daily wage rate 平均每日工资率
q+ XU Cnv average expenditure pattern 平均开支模式
MLmv+ average growth rate 平均增长率
F @ZB6~T~. average net fixed assets 固定资产平均净值
^4{{ +G)j average of relatives 相对价格平均数
5ai$W`6 average price 平均价格
tZr_ {F @ average propensity to consume 平均消费倾向；一般消费倾向
^j ?"0| average propensity to save 平均储蓄倾向；一般储蓄倾向
G[P<!6Id!p average rate 平均率
1L3 $h0i average revenue 平均收入；平均收益
]v$ 2JgF]@ average stock 平均库存；平均存货
#Jfmt~ks ' average yearly rent 平均年租
o;pJjC] avoidance of double taxation 避免双重课税
hCj8y.X|E( avoidance of tax 避税
