A:
SU OuayE A share Ａ股；甲类股份
\P]w^ abatement of tax 减税；减扣免税额
M:|Z 3 p K ABN AMRO Bank N.V. 荷兰银行
3*$ A;%q above-the-line expenditure 线上项目支出；经常预算支出
Uw^`_\si above-the-line receipt 线上项目收入；经常预算收入
<A&mc,kj ABSA Asia Limited 南非联合亚洲有限公司
x[7jm"Pz absolute change 绝对数值变更
?Y2ZqI absolute expenditure 实际开支
S!qJqZ<Bv absolute guideline figure 绝对准则数字
{]pl T~{e absolute interest 绝对权益
knX0b $$ absolute order of discharge 绝对破产解除令
yfeX=h absolute profit margin 绝对利润幅度
6Y6DkFdvrZ absolute value 实值；绝对值
?P[uf absolutely vested interest 绝对既得权益
vJDK]p<} absorbed cost 已吸收成本；已分摊成本
`;b@a<Wl absorption 吸收；分摊；合并
B" T Z8(< absorption rate 吸收率；摊配率；分摊率
ZzLmsTtzIu ACB Finance Limited 亚洲商业财务有限公司
H ];|<G acceptable form of reciprocity 合理的互惠条件
-frmvNJ F acceptable rate 适当利率；适当汇率
MB
: knj acceptance agreement 承兑协议
g1VdP[ Y# acceptance for honour 参加承兑
c c7 *O acceptor 承兑人；接受人；受票人
j?%^N\9 acceptor for honour 参加承兑人
:#58m0YLA: accident insurance 意外保险
_x 'R8/ Accident Insurance Association of Hong Kong 香港意外保险公会
9K~2!< accident insurance scheme 意外保险计划
!Uz{dFJf; accident year basis 意外年度基准
A,i.1U"w8 accommodation 通融；贷款
&=H{ 36i@ accommodation bill 通融票据；空头票据
OiX:h# accommodation party 汇票代发人
Hrq1 {3~ account balance 帐户余额；帐户结余
9Y!N\-x` account book 帐簿
:@) UI, account collected in advance 预收款项
`rsPIOu account current book 往来帐簿
A<l 8CWv[ account of after-acquired property 事后取得的财产报告
W)3?T& ` account of defaulter 拖欠帐目
Wr Ht account payable 应付帐款
l
T~RH0L account payee only [A/C payee only] 只可转帐；存入收款人帐户
\O5`R- account receivable 应收帐款
Ig75bZz account receivable report 应收帐款报表
z(2pl} account statement 结单；帐单；会计财务报表
4Gs#_|! account title 帐户名称；会计科目
vN:gu\^- accountant's report 会计师报告
`v3WJ>Q!N? Accountant's Report Rules 会计师报告规则
f e
PH=C accounting and auditing procedure 会计与审计程序；会计与核数程序
^Gt&c_gH Accounting Arrangements 《会计安排》
YXI_ ' accounting basis 会计基础
a5=8zO#%g accounting by Official Receiver 破产管理署署长呈交的帐目
"s!!\/^9C Accounting Circular 《会计通告》
\ MBbZB9@ accounting class 会计类别
ST$~l7p accounting date 记帐日期；会计结算日期
+\ g/KbV7 accounting for money 款项核算
d%_=r." Y Accounting Officer 会计主任
ITJ{]7N accounting period 会计报告期；会计期
m=D2|WA8 accounting policy 会计政策；会计方针
aX`"V/ accounting practice 会计惯例
FJ0Ity4u6 accounting principle 会计准则
0/K?'&$yvb accounting record 会计记录
I?` }h}7. accounting report 会计报告
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ES Accounting Services Branch [Treasury] 会计事务部〔库务署〕
xIu # Accounting Society of China 中国会计学会
n^aSio6 accounting statement 会计报表
2%| accounting system 会计制度；会计系统
\7rAQ[\#V accounting transaction 会计事项；帐务交易
Zjq a n accounting treatment 会计处理
p3>(ZWPNV accounting year 会计年度
Xi$( U8J_ accretion 增值；添加
_CqVH5U? accrual 应计项目；应累算数目
?;84 M@ accrual basis 应计制；权责发生制
$A~U A accrual basis accounting 应计制会计；权责发生制会计
gc(Gc vdB\ accrue 应累算；应计
9V&} % accrued benefit 应累算利益
J{>9ctN accrued charges 应计费用
HYVSi 3[ accrued cumulative preference share dividend 应累算的累积优先股股息
^u'hl$`^ accrued expenses 应累算费用
(NfP2E|B accrued interest payable 应付利息；应计未付利息
BGM5pc (ei accrued interest receivable 应收利息；应计未收利息
_vOV(#q2a accrued right 累算权益
fH#yJd2?f accruing profit 应累算的利润
t~5m[C[`w accumulated fiscal reserve 累积财政储备
TljN!nv] accumulated profit 累积利润；滚存溢利
oh*Hzb accumulated reserve 累积储备
= 5:L#` . accumulation of surplus income 累积收益盈余
6oTWW@ acquired assets 既得资产
W|@7I@@$" acquisition 收购；购置；取得
OAigq6[, acquisition cost 购置成本
t][U`1>i acquisition expenses 购置费用
'{]1!yMh acquisition of 100% interest 收购全部股权
;]*V6!6RR acquisition of control 取得控制权
U -RR>j acquisition of fixed assets 购置固定资产
tW<i;2 l acquisition of shell “买壳”
}YV,uJH[ acquisition price 收购价
5\\#kjjx act of God 天灾
5>9KW7^L acting partner 执事合伙人
>?Y)evW active market 买卖活跃的市场；交投畅旺的市场；旺市
x"g-ok LN active partner 积极参与的合伙人
v[$-)vs*ag active trading 交投活跃
_N`'R.va actual circulation 实际流通
Q 6>7{\8l actual cost 实际成本
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actual expenditure 实际开支；实际支出
I+JWDYk actual income 实际入息；实际收入；实际收益
2!-? actual market 现货市场
G.j R actual price 现货价；实际价格
$qz(9M(m# actual profit 实际利润
$H0diwl9R actual quotation 实盘；实际价位；实际报价
]JGh[B1gh actual year basis 按实际年度计算
'K|Jg.2 actuals 实货
Z|78>0SAt actuarial investigation 精算调查
!v/j*'L<M} actuarial principle 精算原则
^pI&f{q actuarial report 精算师报告
i 4sd29v Actuarial Society of Hong Kong 香港精算学会
3K{XT) , actuarial valuation 精算师估值
"zN2+X"& actuary 精算师
t1LIZ5JY ad referendum agreement 暂定协议；有待覆核的协定
?(C(9v O ad valorem duty 从价税；按值征税
`
u|8WK: ad valorem duty system 从价税制
~Onj| w7 ad valorem fee 从价费
l7{]jKJu e ad valorem tariff 从价关税
|)%]MK$; additional allowance 额外免税额
|_<'q h additional amount for unexpired risk 未过期风险的额外款额
sObH#/ l` additional assessable profit 补加应评税利润
rwZI;t$hf additional assessment 补加评税
B/:+(| additional commitment 额外承担
os :/-A_m additional commitment vote 额外承担拨款
96NZ r T additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
^[UWG^d additional dependent parent allowance 供养父母额外免税额
uq/z.m additional provision 额外拨款
Ux Gr+q additional stamp duty 附加印花税
su?{Cj6* additional tax 补加税罚款；补加税款
7m4gGkX#r Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
>M}\_ c= adjudged bankrupt 被裁定破产
EnM }H9A adjudicated bankrupt 裁定破产人
-K"" 4SC2 adjudication fee 裁定费；评定印花税额手续费；评估契据费
fX:)mLnO / adjudication of bankruptcy 裁定破产；宣告破产
]q,5'[=~4h adjudication of insolvency 裁定无力偿还债务
*qX! adjusted actual 经调整的实数；调整后的实数
%i!=.7o. adjusted current assets 经调整的流动资产；调整后的流动资产
2
}9of[ adjusted figure 经调整的数字；调整后的数额
3 s @6pI adjusted liabilities 经调整的负债；调整后的负债
gY\g+df- adjusted loss 经调整的亏损；调整后的亏损
`[OJ)tH E 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
v?s]up @@h adjusted profit 经调整的利润；调整后的利润
]+U:8* adjusted surplus 经调整的盈余额；调整后的盈余额
[N35.O6P6u adjusted value 经调整的价值；调整后的价值
t ; 3 n adjustment 调整；修订；理算〔保险〕
!=)R+g6b adjustment centre 调剂中心
z:
;ZPSn adjustment lag 调整过程的时间差距；调整时差
tom1u>1n adjustment mechanism 调整机制
a/ 4!zT adjustment of loss 亏损调整
k;7R 3O @ adjustment process 调整过程；调整程序
_` oP*g = adjustment range 调整幅度
/ LH#
3 administered exchange rate 受管制汇率
}L!%^siG_ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
(O[:-Aqm administration expenses 行政费用
*X_-8 ^~ administration fee 手续费；行政费
w[K!m.p,u administration in bankruptcy 破产管理
LH:M`\(DL1 administration order 遗产管理令
@nh* H{ administrator 管理人；遗产管理人
K Tmduf7DL administrator of the estate 遗产管理人
7U3b YU~; admission of debt 债项承认书
@5[9iY admission of proof 接纳债权证明
Pse1NMK9 [ advance 放贷款项；垫付款项；预支款项；预付款项
D*nNu] |j advance account 暂支帐目；预付款帐户
9 rMP"td advance compensation 预付补偿金
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advance from shareholder 股东垫款
x;w^&<hQ\ advance pending reimbursement 预支以待日后付还
n[E#K`gg' advanced economy 先进经济体系
+WH|nV~lQ advancement 预付；预付财产
: x BG~ D advances warrant 垫款令
dF`\ewRFn advancing 贷出
%k"qpu adverse balance 逆差
q^I/ adverse exchange 逆汇
YF4?3K0F:k advertisement addressed to shareholders 在报章刊登的致股东通告
Ir,3' G advice for collection 托收通知书
>l>;"R9 N advice of drawing 提款通知书；汇票通知书
4Y>J,c advice of payment 付款通知
C4].egVg Advisory Committee [Securities and Futures Commission]
AeZ__ X 谘询委员会〔证券及期货事务监察委员会〕
MjNq8 '$" Advisory Committee on Diversification 经济多元化谘询委员会
(b*PDhl`+ affidavit 誓章；遗产申报誓章
)tD[Ffvr affidavit of no receipt 述明无收款的誓章
)5j1;A:gr affiliate 联号；联营公司；附属公司
JO&~mio affiliated company 附属公司；联号；联营公司
-".q=$f affirmation [estate duty] 非宗教式宣誓〔遗产税〕
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"KV | affordability 负担能力
! #[=,'Y African Development Bank [AfDB] 非洲开发银行
t x9;8K3 after-acquired property 事后取得的财产
?nwFc3qw after-hours dealing 市后交易
[dXpz^Co after-tax profit 税后盈利；税后利润；税后溢利
} }Kj b agency agreement 代理协议
l` wF;W! agency expenses 代理机构的开支
gx55.} agency fee 代理费
L T2UY* Agency Law 《代理法》
je [1>\3W agent 代理人；承销人
uex m|5| agent of company 公司代理人
)[]*Y]vSx agent's fee 代理人费；经纪费
*pP&$!bH% aggregate 总计；总数；总体数字
';>A=m9(4% aggregate amount 总款额；总额
6`JY:~V" aggregate assets and liabilities 总体资产与负债
>Hd0 l L aggregate at constant price 按固定价格计算的总体数字
|({ M8!BS aggregate demand 总需求
<8 ,,pOb aggregate gross position 总持仓量
!Y95e'f.x aggregate limit 总限额
NU <K+k aggregate of salaries tax 合计薪俸税
c*~ /`lG aggregate performance 总体表现；总体业绩
$[*QsU%% aggregate supply 总体供应
]aDU* tk aggregate surplus 总盈余
tF&g3)D:NV aggregate total 整体总额
.G ~ Y`0 aggregate value 总值；合计价值
t~0!K;nn aggregated basis 合计基准
)%6h9xyXt aggregated net chargeable income 合计应课税入息实额
[zw0'-h. aggregation 合并计算；合计；总和
} Tz<f d/ aggregation of incomes of husband and wife 夫妇入息合并计算
TilCP"(6D aggregation of property 财产的总和
# ^q87y agio 差价；贴水
|~d8j'rt 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》
W)z@>4`Bb Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
N\nxo0sl 《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》
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A Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
n8RE 《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》
ZdsYIRU# Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
pcC/$5FQ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
B(t`$mC agreement for a settlement 授产协议
O}Mu_edM agreement for assignment 转让协议
6Qw5_V^0o agreement for sale 售卖协议；买卖协议
,3P@5Ef agreement for sale and purchase 买卖协议
0vjlSHS;`. agreement for the payment of interest 支付利息协议
(M ; jnQ0 agreement for the repayment of money 还款协议
;_ dOYG1 agreement of reinsurance 再保险协议
ur @"wcl"V Agricultural Bank of China 中国农业银行
gCjW !t air passenger departure tax 飞机乘客离境税
M uay6b? Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
NfsF'v airport tax 机场税
kes
GwMr"e alcohol duty 酒精税
LLD#)Jl{? alienation 让与；让渡；转让
[yn\O=%5 alimony 生活费；赡养费
my+2@ln All Ordinaries Index [AOI] 所有普通股指数
'jA>P\@8 all risks 全险；综合险
De^Uc All Sales Record for Stock Market 《股票市场成交报告》
2AdO Allied Capital Resources Limited 新联财务有限公司
/3KPK4!m all-items index [Consumer Price Index] 总指数〔消费物价指数〕
<_ruVy0] allocation letter 拨款信件
I ]H P allocation of fund 分配款项；预留款项
Usl963A#'F allocation of profit 利润分配；溢利分配
w,!IvDCAw allocation warrant 拨款令
$VNj0i. Pr allotment 分配；配股
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* wz< allotment notice 股份配售通知；配股通知
g 5@ P allotment of shares 股份分配
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^jT allowable 可获宽免；免税的
MG-#p8 allowable business loss 可扣除的营业亏损
`)TuZP_) allowable expenses 可扣税的支出
"STd ;vR allowance 免税额；津贴；备抵；准备金
R|'ftFebB. allowance for debts 债项的免税额
{ g7~e {2 allowance for depreciation by wear and tear 耗损折旧免税额
\<u allowance for funeral expenses 殡殓费的免税额
xtF Gj,N allowance for inflation 为通货膨胀而预留的款项；通胀准备金
*b,4qMr allowance for repairs and outgoings 修葺及支出方面的免税额
1a79]-j allowance to debtor 给债务人的津贴
$i|d =D&t alteration of capital 资本更改
{v,NNKQ4x alternate trustee 候补受托人
z2U^z *n{ amalgamation 合并
21sXCmYR,t ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
W4p4[&c| ambit of charges 征税范围；收费范围
1" S~#
amended valuation 经修订的估值
ox NQNJ!X American Commodities Exchange 美国商品交易所
RMs+pN<5 American Express Bank Limited 美国运通银行
_V,bvHWlM American Stock Exchange 美国证券交易所
[=]LR9c 4 amortization 摊销
f-`C1|\w amount due from banks 存放银行同业的款项
T!X`"r I amount due from banks abroad 存放海外银行同业的款项
})umg8s amount due from holding companies 控股公司欠款
jK\AVjn amount due from local banks 存放本港银行同业的款项
z#*> u amount due to banks 银行同业的存款
$ww0$ amount due to banks abroad 海外银行同业的存款
"0aJE1) p: amount due to holding companies 控股公司存款
5p H6] $ amount due to local banks 本港银行同业的存款
k!py*no y amount due to outport banks 外埠银行同业的存款
DCKH^J amount for note issue 发行纸币的款额
+?v2MsF'] amount of bond 担保契据的款额
PW+B&7{ amount of consideration 代价款额
Gz:ell$ amount of contribution 供款数额
Ejj+%)n. amount of indebtedness 负债款额
lf\x`3Vd amount of principal of the loan 贷款本金额
.`jYrW-k amount of rates chargeable 应征差饷数额
k]rc -c- amount of share capital 股本额
[LM9^*sG2V amount of sums assured 承保款额
0M!Goqa A amount of variation 变动幅度
d}<-G.&_ amount of vote 拨款数额
-5Oy k, amount payable 应付款额
6 IRa$h>H amount receivable 应收款额
^$s&bH'8 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
<>H^:iqn analysis 分析
3fxcH ancillary risk 附属风险
L&0aS: annual account 周年帐目；周年帐目报表；年度决算；年结
oQ}K_} {> annual accounting date 年结日期
fZb}- annual allowance 每年免税额；年积金；年度津贴；年津
.Bojb~zt annual balance 年度余额
dO Vu D( annual disposable income 每年可动用收入
?\$ 6"c<G annual estimates 周年预算
%+oqAY m+s annual fee 年费
x/0loW?q^ annual general meeting 周年大会
C!U$<_I\2 annual growth rate 年增率；每年增长率
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[ ^ annual long-term supplement 长期个案每年补助金
Xi;<O &+ annual pensionable emolument 可供计算退休金的年薪
W3jwc{lj annual report 年报
.' NTy
R Annual Report on the Consumer Price Index 《消费物价指数年报》
Py# TXzEcC annual return 周年报表；周年申报表；每年报税表格
]f>0P3O5& Annual Return Rules 《周年报表规则》
Dt\rrN:v annual review of consumer prices 每年消费物价回顾
v.hQ 9#: annual roll-forward basis 逐年延展方式
xlH3t&i7 annual salary 年薪
n`V? n annual statement 年度报表；年度决算表
O8~RfB Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
DFvGc`O4 annuitant 年金受益人
n=?wX#rEC# annuity 年金
/ ;+M z* annuity contract 年金合约
R '8 S)'l annuity on human life 人寿年金
}WhRJr`a antecedent debt 先前的债项
2R W~jn" ante-dated cheque 倒填日期支票
jig3M N anticipated expenditure 预期开支
"]|7%] anticipated net profit 预期纯利
[^D>xD3B2 anticipated revenue 预期收入
}I1j #d0. anti-inflation measure 反通货膨胀措施
*Q#oV}D_ anti-inflationary stance 反通货膨胀立场
tEt46]{ apparent deficit 表面赤字
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tCcN/ apparent financial solvency 表面偿债能力
J *38GX+ apparent partner 表面合伙人
kP'm$+1or application for personal assessment 个人入息课税申请书
xGFbh4H=8p application of fund 资金应用
q oZ)"M application to release as liquidator and to destruct the books of accounts and documents
+o): grWvQ 申请免除清盘人职务及毁灭帐簿与文件
T+B8SZw#}! appointed actuary 委任精算师
: dNJ2&kJ appointed auditor 委任核数师；委任审计师
^qi+Y)dU| appointed trustee 委任的受托人
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#c":y5: apportioned pro rata 按比例分摊
}h1eB~6M apportionment 分配；分摊
wS+!>Q_]w Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
OCq5}%yU&i apportionment formula 分摊方程式
"Q:h[) a apportionment of estate duty 遗产税的分摊
*K|ah:(r1\ appraisal 估价；评估
Z} t^i^u appreciable growth 可观增长
D[}^G5 appreciable impact 显着影响
9 |[uie appreciable increase 可观增长
C| 2|OTtQ appreciation 增值；升值
>#'?}@FWQN appreciation against other currencies 相对其他货币升值
qj `C6_? appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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MT:VQ>f C appropriation 拨款；拨用；拨付
0igB pHS appropriation account 拨款帐目
z+ {+Q9j Appropriation Bill 拨款法案
BvH?d]% appropriation-in-aid system 补助拨款办法
%K.r rn M approved assets 核准资产
ek U%^R< approved basket stock 认可一篮子证券
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approved budget 核准预算
co1aG,>"q approved charitable donation 认可慈善捐款
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approved charitable institution 认可慈善机构
X/90S2=P approved currency 核准货币；认可货币
hvQXYo>TZx approved estimates 核准预算
K#AexA approved estimates of expenditure 核准开支预算
k`A39ln7wu approved overseas insurer 核准海外保险人
.Gvk5Wn approved overseas trust company 核准海外信托公司
vC `SD] approved pooled investment fund 核准汇集投资基金
}ijQ*ECdl approved provident fund scheme 认可公积金计划
Gk/cP` approved provision 核准拨款
p !=O>b _f approved redeemable share 核准可赎回股份
s;=C&N5g approved regional stock 认可地区性证券
;,e16^\' & approved retirement scheme 认可退休金计划
)p1~Jx( \ approved subordinated loan 核准附属贷款
W3d+t ?28 arbitrage 套戥；套汇；套利
XPD1HN!,LT arbitrageur 套戥者；套汇者
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Cr arbitrary amount 临时款项
{ V[}#Mf arrangement 措施；安排；协定
h.F=Fhx/1 arrears 欠款
_ML f58 arrears of pay 欠付薪酬
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arrears of revenue 逾期未收税款；逾期未收的帐项
VN `fZ5*d~ articles of association 组织章程；组织细则；组织章程细则
6]d]0TW_ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
7pciB}$2 ascertainment of profit 确定利润
0V21_" .S "Asia Clear" “亚洲结算系统”
~6@`;s`[Y Asia Commercial Bank Ltd. 亚洲商业银行有限公司
!|i #g$ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
3NDddrL9 Asian Development Fund [ADF] 亚洲发展基金
`&7tADFB Asian dollar bond 亚洲美元债券
"t(_r@q U/ Asian dollar market 亚洲美元市场
X~c?C-fV Asian dollar rate 亚洲美元利率
F ;8Q`$n Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
4C%p KV Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
J-, ocO asked price 沽盘；喊价；索价；卖方报价
i2 c|_B assessable income 应评税入息
$HsNV6 assessable loss 应评税亏损
Wu'qpJ assessable profit 应评税利润
Q= xXj'W- assessable value 应评税值
;%^=V# assessed profit 估定利润
OM&GypP6& assessed value 经评估价值
? SElJ? Z assessment 评税；评定；估价；评税单
$=N?[h&4 assessment number 评税编号；估价编号
`(0B09~7 assessment of additional tax 补加税评税
ix4]^ assessment of performance 业绩评估；实绩评价
&k%>u[Bo Assessor 评税主任
3U+FXK#6 asset price bubbles 资产价格泡沫
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asset-backed securities 具资产保证的证券
@|c]) assets accretion 资产增值
vBl:&99[/ assets and liabilities 资产与负债
8mKp PwG0 assets betterment statement 资产递增表；资产改进表
D4[t^G ; J assets lending 实物放款；有抵押贷款
~Q]5g7k=& assets of the company passing on the death 死者去世时转移的公司资产
)B0%"0?`8 assets pledged as security for liabilities 用作负债抵押的资产
R8Vf6]s_ assets portfolio 资产投资组合
/~ {`!30 assets price 资产价格
U\tx{CsSz assets quality 资产质素
{XmCG%%L assets realization 资产变现
?}4,s7PR assets refinancing arrangement 资产再集资安排
kt978qfk assets securitization 资产证券化
X&?s:A assets situated outside Hong Kong 在香港以外地方的资产
f(Of+> assets stripping 削减资产；拆卖资产
Wq1 jT IQ assets value 资产值
MkPQ@so assignee 承让人
daI_@k Y" assignment 转让；转让书；转让契
yEI@^8]s assignment of interest 权益转让
$3g{9 )} assignment of letters patent and trade mark 专利证书及商标转让
vA1Yya B assignment of property 物业转让；物业转让书
`OBzOM assignment right 转让权
Q !e560@ assignor 转让人
!mmMAsd, associate 有联系的人；有关连人士；相联者；合伙人；联系人
e"nm< & Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
uw}Rr7q associate member 附属会员
*9aJZWf>V associated body corporate 相联法人团体
::|~tLFu associated company 相联公司；联属公司
8b2 =n associated corporation 相联法团
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P=QxfX0B 公认会计师公会〔英国〕
~zqb{o^ pT Association of Futures Exchange Brokers 香港期货经纪协会
$. SBW=^V Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
@NiuT%#c association of underwriters 承保人组织
fjh| V9H assumption of control 接管
HZyA\FS assurance 担保；保险；转易；转易书
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]q1>a! assurance of interest 权益的转易
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*sU|jeO at 19XX price 按一九ＸＸ年价格计算
`\kihNkJn3 at a discount 按赔价计算；按贴水价格计算；打折扣
] G&*HMtp at a premium 按溢价计算；按升水价格计算
)kpEcM lR at call 通知付款；按通知
j /O~8o& at constant market price 按固定市价计算
~||0lj.D at constant price 按固定价格计算
T6U/ }&{O at cost 按成本计算
;M:AcQZ|_ at current market price 按当时市价计算；按现时市价计算
uoS:-v}/Y~ at current price 按当时价格计算；按现时价格计算
v"USD<
at factor cost 按要素成本计算；按生产要素成本计算
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.Hq? at money-of-the-day price 按付款当日价格计算
QJ|@Y(KV0 at or better 按指定或较佳价位〔买卖指令〕
H+v&4} f at par 按面值计算；平价
s g2 ;"E@ at sight 见票即付
o?`FjZ6;x at the close 按收市盘
mMAN* }`O at the opening 按开市盘
;*A'2ymXUT attestation 见证；见证条款
nBh+UT} at-the-money option 平价期权
w'S,{GW attorney 受权人；受托代表人
o`bch? ] attornment 新拥有人承认书
g6GkA.!X$ attributable profit 可归属利润
po| Ux`u attributable share value 可归属股份价值
K" #$",}= Auckland Stock Exchange 奥克兰证券交易所
;Shu auction 拍卖
$%bSRvA auctioneer 拍卖商
T[oC='I+O audit 审计；核数
r/ Y J, 2! Audit Commission 审计署
C/kf?:j Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
9/ <3mF@E 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
"#Rh\DQ audit review 帐目审查
Hfcpq a Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
4Aj~mA audited account 审计帐目；经审计的帐目
vsGKCrLwh audited annual account 经审计的周年帐目
>pq~ &)^u audited balance sheet 经审计的资产负债表
VfU"%0x auditor 核数师；核数主任；审计师
(r|m&/ auditor's certificate 核数师证明书；审计师证明书
jJ$\ WUQ. auditor's report 核数师报告；审计师报告
QiK>]xJ' Aussie bond 澳元债券
<PLAAh8 austerity budget 紧缩预算
Xu$>$D# a Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
atL<mhRz Australia All Ordinaries Index 澳洲所有普通股票指数
BP/nK. Australian Dollar [AUD] 澳元
lM- 9 J?j Australian Options Market 澳大利亚期权市场
$n<a`PdH Australian Securities Commission 澳洲证券事务监察委员会
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& Australian Society of Certified Practising Accountants 澳洲执业会计师公会
=?5)M_6) Australian Stock Exchange 澳大利亚证券交易所
FnvpnU", Austrian Schilling [ATS] 奥地利先令
GJ9>i)+h; authentication 认证；鉴证
PTe L3L authority to purchase 委托购买证；委购书
*X0>Ru [ authorization 认可；核准；授权；授权书
| {9<%Ok4P authorization by direction 指示授权
abo=v<m R authorization by instruction 指令授权
#p}G WS) authorization by warrant 令状授权
K[[~ G1Z authorization of unit trust 单位信托的认可
ee {ToK authorized agent 指定代理人
+B*]RL[th authorized capital 法定资本
;aQ`` B authorized clerk 出市员
2<D | { authorized dealer 认可交易商
! M^O\C) authorized financial institution 认可财务机构
#&Hi0..y authorized fund 认可基金
2B_ |"J authorized fund house 获授权的基金公司；认可基金公司
*.W3V ; K authorized institution 认可机构
-.Wcz| authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
W!{RJWe authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
= %<=Bn authorized insurer 获授权保险人；获认可承保人
hG tz[u#p authorized investment 特准投资项目
z,,"yVk`, authorized person 获授权人
>|taU8^|G} authorized representative 获授权代表
JFT$1^n authorized share capital 法定股本
z; GQnAG@ automated quotation system 自动报价系统
';C'9k<P: Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
gk6f_0?X' 自动交易系统〔香港期货交易所有限公司〕
(/:m*x*6 automatic adjustment mechanism 自动调整机制
{JE [ automatic adjustment system 自动调整系统
IkCuw./ Automatic Clearing House 自动票据交换所
"6B@V=d automatic exchange rates accumulation system 自动化汇率累集系统
VbX P7bZ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
] Lv3XMa automatic teller machine [ATM] 自动柜员机
)eZK/>L& autopay 自动转帐
u/=hueR<^ available assets 可用资产
g p:0 Y available fiscal reserve 现存财政储备
o=rR^Z$G available profit 可用利润
lV\iYX2# Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
yqN`R\d average 平均；平均数；海损
J" aw 1 average basic salary 平均基本薪金
ZH Ti4JY average consumer expenditure 平均消费开支；一般消费开支
1T!o`* average cost 平均成本
)Zq'r L< average cost of land production 增辟土地平均成本
ciS +.%7 average daily turnover 平均每日成交额
$ nt&'Xnv average daily wage rate 平均每日工资率
{irc0gI average expenditure pattern 平均开支模式
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s0]Lv average growth rate 平均增长率
q T6y& average net fixed assets 固定资产平均净值
"OLg2O^ average of relatives 相对价格平均数
? +zFa2J average price 平均价格
ajS B3}PN average propensity to consume 平均消费倾向；一般消费倾向
M@[W"f
Wq average propensity to save 平均储蓄倾向；一般储蓄倾向
6KddHyFz average rate 平均率
Ci`o;KVj average revenue 平均收入；平均收益
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average stock 平均库存；平均存货
j_<qnBeQ average yearly rent 平均年租
DTO_IP avoidance of double taxation 避免双重课税
{$ 8+n:: avoidance of tax 避税
