A:
<W|{)U?p A share Ａ股；甲类股份
V'h z1roe abatement of tax 减税；减扣免税额
$mg h.3z0 ABN AMRO Bank N.V. 荷兰银行
m3!MHe~t above-the-line expenditure 线上项目支出；经常预算支出
pO+wJ|f above-the-line receipt 线上项目收入；经常预算收入
jJQfCOD$ ABSA Asia Limited 南非联合亚洲有限公司
p~;z"Z absolute change 绝对数值变更
Uo)<_nG absolute expenditure 实际开支
~map5 @Kd absolute guideline figure 绝对准则数字
ae Lo;!Jh absolute interest 绝对权益
[&k k absolute order of discharge 绝对破产解除令
EBE>&{%$^ absolute profit margin 绝对利润幅度
<@ex})su absolute value 实值；绝对值
LzSusjEW@ absolutely vested interest 绝对既得权益
:< 3;7R'5 absorbed cost 已吸收成本；已分摊成本
l fhKZX absorption 吸收；分摊；合并
Y0C<b*!"ST absorption rate 吸收率；摊配率；分摊率
"1 TM ACB Finance Limited 亚洲商业财务有限公司
qvE[_1QCc acceptable form of reciprocity 合理的互惠条件
GT}# iM acceptable rate 适当利率；适当汇率
xfQ;5n acceptance agreement 承兑协议
` Z V'7| acceptance for honour 参加承兑
{"AYOc>2| acceptor 承兑人；接受人；受票人
s+G9L)b' acceptor for honour 参加承兑人
/*2W?ZM~H accident insurance 意外保险
q$*_C kT Accident Insurance Association of Hong Kong 香港意外保险公会
| 2` $g accident insurance scheme 意外保险计划
sWzXl~JbF accident year basis 意外年度基准
KFG^vmrn accommodation 通融；贷款
KEB>}_[ accommodation bill 通融票据；空头票据
z#67rh { accommodation party 汇票代发人
D(?#oCCA account balance 帐户余额；帐户结余
nE$ V<Co} account book 帐簿
d"uM7PMs7x account collected in advance 预收款项
05zdy-Fb account current book 往来帐簿
|}Z"|-Z account of after-acquired property 事后取得的财产报告
`.Q3s?1F account of defaulter 拖欠帐目
0# GwhB account payable 应付帐款
\>k#]4@rp account payee only [A/C payee only] 只可转帐；存入收款人帐户
J-?(sjIX account receivable 应收帐款
xH- k~# account receivable report 应收帐款报表
4KB?g7_* account statement 结单；帐单；会计财务报表
Mo
r-$a8 account title 帐户名称；会计科目
J, U~ .c accountant's report 会计师报告
j-E>* N}-_ Accountant's Report Rules 会计师报告规则
!Bbwl-e` accounting and auditing procedure 会计与审计程序；会计与核数程序
f3|=T8"t Accounting Arrangements 《会计安排》
Q#bo!]H{t accounting basis 会计基础
*3oQS"8 accounting by Official Receiver 破产管理署署长呈交的帐目
oQB1fs Accounting Circular 《会计通告》
!H .lVA accounting class 会计类别
SvJ8Kl OV accounting date 记帐日期；会计结算日期
E *"E{E7 accounting for money 款项核算
O3GaxM \x Accounting Officer 会计主任
td$Jx}'A accounting period 会计报告期；会计期
K`2DhJC accounting policy 会计政策；会计方针
Z4sjH1W accounting practice 会计惯例
TyXOd,%zl accounting principle 会计准则
IUG . q8 accounting record 会计记录
Efd[ZJxS6 accounting report 会计报告
+@ v} ( Accounting Services Branch [Treasury] 会计事务部〔库务署〕
2xm?,p` Accounting Society of China 中国会计学会
Y0'^S<ox accounting statement 会计报表
#Jb$AA! z accounting system 会计制度；会计系统
: | ( B[ accounting transaction 会计事项；帐务交易
+& Qqu`)?F accounting treatment 会计处理
@2O\M ,g5 accounting year 会计年度
6% axbB accretion 增值；添加
K?eo)|4)DB accrual 应计项目；应累算数目
g
0=t 9J accrual basis 应计制；权责发生制
+T;qvx6 accrual basis accounting 应计制会计；权责发生制会计
;:1mv accrue 应累算；应计
lK@r?w|<M accrued benefit 应累算利益
'*.};t~;"d accrued charges 应计费用
: P 2;9+v accrued cumulative preference share dividend 应累算的累积优先股股息
*xKR ;?. accrued expenses 应累算费用
t":>O0>cz accrued interest payable 应付利息；应计未付利息
-^N '18: accrued interest receivable 应收利息；应计未收利息
%"B$I>h accrued right 累算权益
Ds/zl Z accruing profit 应累算的利润
co-D,o4x accumulated fiscal reserve 累积财政储备
:/Zh[Q@EG accumulated profit 累积利润；滚存溢利
-p~B
-, accumulated reserve 累积储备
0nn# U accumulation of surplus income 累积收益盈余
P1jkoJ acquired assets 既得资产
c3ml O [( acquisition 收购；购置；取得
_Y~?. hs^ acquisition cost 购置成本
v:b%G?o acquisition expenses 购置费用
%%u4( ' = acquisition of 100% interest 收购全部股权
LRgk9*@, acquisition of control 取得控制权
94/}@<d-= acquisition of fixed assets 购置固定资产
--D`YmB acquisition of shell “买壳”
I C42O_^ acquisition price 收购价
QY! A[!6h act of God 天灾
P0<uF`87 acting partner 执事合伙人
\hX^Cn=6 active market 买卖活跃的市场；交投畅旺的市场；旺市
8ttw!x69)_ active partner 积极参与的合伙人
4 .qjTR active trading 交投活跃
VW/1[?HG5 actual circulation 实际流通
>X,6 actual cost 实际成本
\NRRN eu| actual expenditure 实际开支；实际支出
O#k+.LU actual income 实际入息；实际收入；实际收益
:oQaN[3>_ actual market 现货市场
o! d0 actual price 现货价；实际价格
{[dqXG$v ` actual profit 实际利润
5lbh
"m= actual quotation 实盘；实际价位；实际报价
fA5#
2P{ actual year basis 按实际年度计算
0U~JSmj:2K actuals 实货
}%|OnEk" actuarial investigation 精算调查
~A( Pa- actuarial principle 精算原则
^a
r9$$~/! actuarial report 精算师报告
W[ DB !ue Actuarial Society of Hong Kong 香港精算学会
[ j _jee actuarial valuation 精算师估值
umYdr'p!v actuary 精算师
S([De"y ad referendum agreement 暂定协议；有待覆核的协定
F!'"mU<f ad valorem duty 从价税；按值征税
mZ%\`H+ ad valorem duty system 从价税制
=n&83MYX
ad valorem fee 从价费
!Ai;S ad valorem tariff 从价关税
AmFHn additional allowance 额外免税额
+ZO*~.zZ additional amount for unexpired risk 未过期风险的额外款额
I-I5^s additional assessable profit 补加应评税利润
;!b(b% additional assessment 补加评税
U/X ^ additional commitment 额外承担
c{0?gt. additional commitment vote 额外承担拨款
Q=E6ZxH5; additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
fC[gu$f][ additional dependent parent allowance 供养父母额外免税额
CJ >=odK[ additional provision 额外拨款
2
r) c? additional stamp duty 附加印花税
3]Mx,u additional tax 补加税罚款；补加税款
k5/}S@F8 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
t!$/r]XM h adjudged bankrupt 被裁定破产
uq_SF.a 'v adjudicated bankrupt 裁定破产人
}K\_N]#6n adjudication fee 裁定费；评定印花税额手续费；评估契据费
'tj4 ;+xf^ adjudication of bankruptcy 裁定破产；宣告破产
IG\\RYr adjudication of insolvency 裁定无力偿还债务
*BV .zbGm adjusted actual 经调整的实数；调整后的实数
#;)7 ~ 69 adjusted current assets 经调整的流动资产；调整后的流动资产
O)?0G$0 adjusted figure 经调整的数字；调整后的数额
>'e qOZM adjusted liabilities 经调整的负债；调整后的负债
V^D#i(5 adjusted loss 经调整的亏损；调整后的亏损
Gy5W;,$q 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
qn . adjusted profit 经调整的利润；调整后的利润
uB?YJf .T@ adjusted surplus 经调整的盈余额；调整后的盈余额
TnrMR1Zx adjusted value 经调整的价值；调整后的价值
mCo5 Gdt adjustment 调整；修订；理算〔保险〕
u[u=:Y+ adjustment centre 调剂中心
uBXI*51{ adjustment lag 调整过程的时间差距；调整时差
b~ p < adjustment mechanism 调整机制
\$I
)} adjustment of loss 亏损调整
3`y:W9!u adjustment process 调整过程；调整程序
A{k@V!A% adjustment range 调整幅度
{u5@Yp administered exchange rate 受管制汇率
jdzV & Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
}\ F>z administration expenses 行政费用
\GN5Sy]r administration fee 手续费；行政费
JqO( ]*"Hi administration in bankruptcy 破产管理
$n ) w4p_ administration order 遗产管理令
}% =P(%- administrator 管理人；遗产管理人
e:]$UAzp administrator of the estate 遗产管理人
;-F#a+2]! admission of debt 债项承认书
9z?F_=PB! admission of proof 接纳债权证明
K':f!sZ&2 advance 放贷款项；垫付款项；预支款项；预付款项
k dqH36&< advance account 暂支帐目；预付款帐户
@ NF8 ?>! advance compensation 预付补偿金
Z'~5L_.]Ai advance from shareholder 股东垫款
&*}S 0 advance pending reimbursement 预支以待日后付还
pfG:P rZ advanced economy 先进经济体系
YY9q'x,w advancement 预付；预付财产
(.cT<(TB advances warrant 垫款令
H0S 7k`. advancing 贷出
VQCPgs adverse balance 逆差
x+&&[>-P adverse exchange 逆汇
#'[ f^xgJ advertisement addressed to shareholders 在报章刊登的致股东通告
q:'(1y~ advice for collection 托收通知书
6 m]L{ buP advice of drawing 提款通知书；汇票通知书
9o6y7hEQy advice of payment 付款通知
*e R$ Advisory Committee [Securities and Futures Commission]
Ny#%7%( 谘询委员会〔证券及期货事务监察委员会〕
Qj~0vx! Advisory Committee on Diversification 经济多元化谘询委员会
pGC`HT o| affidavit 誓章；遗产申报誓章
Mm5l> D 'c affidavit of no receipt 述明无收款的誓章
*VpQ(" affiliate 联号；联营公司；附属公司
]PFc8qv{ affiliated company 附属公司；联号；联营公司
fAK affirmation [estate duty] 非宗教式宣誓〔遗产税〕
+1Uw <~ affordability 负担能力
!(]|!F [m African Development Bank [AfDB] 非洲开发银行
S'WmPv after-acquired property 事后取得的财产
_MR2,m C after-hours dealing 市后交易
$]v R ,E after-tax profit 税后盈利；税后利润；税后溢利
{>:2Ff]O: agency agreement 代理协议
J]%P
fWV agency expenses 代理机构的开支
`U1"WcN agency fee 代理费
nL$tXm-x Agency Law 《代理法》
Au
{ `o xD agent 代理人；承销人
>TE&myZ?* agent of company 公司代理人
biJU r^n agent's fee 代理人费；经纪费
1Dbe0u aggregate 总计；总数；总体数字
t :_7 O7 aggregate amount 总款额；总额
`yhL11 ]~ aggregate assets and liabilities 总体资产与负债
.C1^QY-wL aggregate at constant price 按固定价格计算的总体数字
} E=mZZ) aggregate demand 总需求
lIf Our aggregate gross position 总持仓量
j6\{j#q aggregate limit 总限额
o)$sZ{` =" aggregate of salaries tax 合计薪俸税
67e1Y@Xu aggregate performance 总体表现；总体业绩
3|A"CU/z@ aggregate supply 总体供应
6 3HxQH aggregate surplus 总盈余
Vq*p?cF . aggregate total 整体总额
PU8R
0r2k\ aggregate value 总值；合计价值
'? d[ ip aggregated basis 合计基准
0-5:"SN' aggregated net chargeable income 合计应课税入息实额
m'S-h'a aggregation 合并计算；合计；总和
B H}u\K aggregation of incomes of husband and wife 夫妇入息合并计算
3RD Q{&J: aggregation of property 财产的总和
/f#s g7) agio 差价；贴水
T57S!CJ^$5 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
6V8"[ 0U Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
P -Pt{: 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
3 3V/<v Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
7S Qu 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
wiutUb
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.VI2V-Q 《香港政府和大韩民国政府关于相互促进和保护投资协定》
a+X X?uN{ agreement for a settlement 授产协议
a\zbi$S agreement for assignment 转让协议
r1[0#5kJ;J agreement for sale 售卖协议；买卖协议
2]7nw1& agreement for sale and purchase 买卖协议
KT8Fn+ agreement for the payment of interest 支付利息协议
N=wB1gJ agreement for the repayment of money 还款协议
&W ~,q( agreement of reinsurance 再保险协议
XW19hG Agricultural Bank of China 中国农业银行
8mV35A7l air passenger departure tax 飞机乘客离境税
F 4k`x/ak Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
,0~' #x> airport tax 机场税
|OC6yN *P) alcohol duty 酒精税
3
-5^$-7_ alienation 让与；让渡；转让
67#;.}4a alimony 生活费；赡养费
6L2.88 i All Ordinaries Index [AOI] 所有普通股指数
/ og'W j all risks 全险；综合险
X<1# )xC All Sales Record for Stock Market 《股票市场成交报告》
~h1'_0t Allied Capital Resources Limited 新联财务有限公司
{C<ch@sR all-items index [Consumer Price Index] 总指数〔消费物价指数〕
L.8-nTg"y allocation letter 拨款信件
s)-=l _4 T allocation of fund 分配款项；预留款项
m\Dbb.vBvW allocation of profit 利润分配；溢利分配
# wG}T
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E) `+1j allotment 分配；配股
FuD$ jsEw allotment notice 股份配售通知；配股通知
1|zo -'y allotment of shares 股份分配
G6I>Ry[2 ? allowable 可获宽免；免税的
/JvNJ
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kY*D s; allowable expenses 可扣税的支出
C 9~CP8 allowance 免税额；津贴；备抵；准备金
K j'uTEM allowance for debts 债项的免税额
s Ce{V*ua allowance for depreciation by wear and tear 耗损折旧免税额
nTL dknh" allowance for funeral expenses 殡殓费的免税额
+VTMa9d allowance for inflation 为通货膨胀而预留的款项；通胀准备金
#vIF]Y allowance for repairs and outgoings 修葺及支出方面的免税额
IQR?n}ce allowance to debtor 给债务人的津贴
wc ^z9y alteration of capital 资本更改
2"NJ t9w alternate trustee 候补受托人
?gTY! ;$P amalgamation 合并
P2lj#aQLS ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
:imp~~L; ambit of charges 征税范围；收费范围
E")82I amended valuation 经修订的估值
s:Memvf American Commodities Exchange 美国商品交易所
zX)uC< American Express Bank Limited 美国运通银行
L"AZ,|wIk American Stock Exchange 美国证券交易所
$oh}!Smt amortization 摊销
{|
Tl3 amount due from banks 存放银行同业的款项
]/ U)<{6 amount due from banks abroad 存放海外银行同业的款项
:V8 \^ amount due from holding companies 控股公司欠款
Ix}:! L amount due from local banks 存放本港银行同业的款项
* c xYB amount due to banks 银行同业的存款
ab6K K$s amount due to banks abroad 海外银行同业的存款
Ru2kC} Dx! amount due to holding companies 控股公司存款
=n9|r.\&uJ amount due to local banks 本港银行同业的存款
/ S]<MS amount due to outport banks 外埠银行同业的存款
'H97D-86/ amount for note issue 发行纸币的款额
> d_O0a*W- amount of bond 担保契据的款额
aQcJjF5x amount of consideration 代价款额
G !wFG-Y} amount of contribution 供款数额
X+iUT amount of indebtedness 负债款额
b ^rPw@ amount of principal of the loan 贷款本金额
z`'{l { amount of rates chargeable 应征差饷数额
@'dtlY5; amount of share capital 股本额
YX- G>.Pc amount of sums assured 承保款额
*;Sj&O amount of variation 变动幅度
hbn2(e;FZ amount of vote 拨款数额
IRD?.K]* amount payable 应付款额
g&&5F>mF amount receivable 应收款额
{8'I+- Amsterdam Stock Exchange 阿姆斯特丹证券交易所
85 -00m ~ analysis 分析
)p 2kx ancillary risk 附属风险
H htAD Y annual account 周年帐目；周年帐目报表；年度决算；年结
%I?uO(
@ annual accounting date 年结日期
iE>T5XV8$B annual allowance 每年免税额；年积金；年度津贴；年津
TTu<~GH annual balance 年度余额
Ub0g{ annual disposable income 每年可动用收入
Q/L:0ovR annual estimates 周年预算
NZCPmst annual fee 年费
bfhap(F~(e annual general meeting 周年大会
~:v" TuuK annual growth rate 年增率；每年增长率
n YWS'i@ annual long-term supplement 长期个案每年补助金
!bRo NP annual pensionable emolument 可供计算退休金的年薪
? X~Keb annual report 年报
94\k++kc Annual Report on the Consumer Price Index 《消费物价指数年报》
?o?~Df& annual return 周年报表；周年申报表；每年报税表格
"1yXOy^2 Annual Return Rules 《周年报表规则》
Fn1|Wt* annual review of consumer prices 每年消费物价回顾
n](Q)h'nlo annual roll-forward basis 逐年延展方式
.gzNdSE annual salary 年薪
>Ta|#]{ annual statement 年度报表；年度决算表
{L4ta~2/T 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
C WHTDao annuitant 年金受益人
C/U^8,6\n annuity 年金
0 "3l2Eo annuity contract 年金合约
B^Fe.t y annuity on human life 人寿年金
1 >|2 B&_^ antecedent debt 先前的债项
3%p^>D \ ante-dated cheque 倒填日期支票
4At{(fw W anticipated expenditure 预期开支
GB&< +5t2 anticipated net profit 预期纯利
aOIE 9wO anticipated revenue 预期收入
^U)xQD" anti-inflation measure 反通货膨胀措施
cA
m>f[ anti-inflationary stance 反通货膨胀立场
===M/}r apparent deficit 表面赤字
\c (R#*0, apparent financial solvency 表面偿债能力
h0_od/D1r apparent partner 表面合伙人
oF7o"NHaWa application for personal assessment 个人入息课税申请书
R ut RA application of fund 资金应用
^ Cs?FF@P application to release as liquidator and to destruct the books of accounts and documents
!hdOH3h = 申请免除清盘人职务及毁灭帐簿与文件
Yi:@>A<# appointed actuary 委任精算师
=^%#F~o: appointed auditor 委任核数师；委任审计师
jv_z%` appointed trustee 委任的受托人
Rf9;jwU appointer 委任人
m:_'r"o apportioned pro rata 按比例分摊
{ )= h apportionment 分配；分摊
^M_0M Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
jbZ%Y0km% apportionment formula 分摊方程式
gE;r;#Jt4 apportionment of estate duty 遗产税的分摊
OTwIR<_B+ appraisal 估价；评估
C3>&O?7J*7 appreciable growth 可观增长
q y|[V appreciable impact 显着影响
FX}kH ] appreciable increase 可观增长
M ROe "Xj appreciation 增值；升值
x/7kcj!O appreciation against other currencies 相对其他货币升值
H!PM b{e appreciation of the exchange value of Hong Kong dollar 港元汇值上升
]jQj/`v1 appreciation tax 增值税
r~ N:|ip= appropriation 拨款；拨用；拨付
jJc:%h$|2 appropriation account 拨款帐目
-q'G]} Appropriation Bill 拨款法案
X?kw=x{2P appropriation-in-aid system 补助拨款办法
S+9 }W/ approved assets 核准资产
6N+ ]g/_a approved basket stock 认可一篮子证券
,sF49C D approved budget 核准预算
y Ud>EnQna approved charitable donation 认可慈善捐款
9
M>.9~ approved charitable institution 认可慈善机构
WOkAma- approved currency 核准货币；认可货币
Pk)>@F< approved estimates 核准预算
QPr 29 approved estimates of expenditure 核准开支预算
_/xA5/V approved overseas insurer 核准海外保险人
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hF approved overseas trust company 核准海外信托公司
:k&R]bc9 approved pooled investment fund 核准汇集投资基金
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s`#g approved provident fund scheme 认可公积金计划
hc #Sy:T> approved provision 核准拨款
&p uPn:_ approved redeemable share 核准可赎回股份
+ xYU$e6Z approved regional stock 认可地区性证券
{Qv Whf approved retirement scheme 认可退休金计划
9eR4?^(3! approved subordinated loan 核准附属贷款
M it3q arbitrage 套戥；套汇；套利
FglW|Hwy arbitrageur 套戥者；套汇者
.! 'SG6 q arbitrary amount 临时款项
MEKsL 7 arrangement 措施；安排；协定
VO
u/9]a arrears 欠款
f(SK[+aqW arrears of pay 欠付薪酬
g Z!q arrears of revenue 逾期未收税款；逾期未收的帐项
JO[7_*s articles of association 组织章程；组织细则；组织章程细则
mQd
L"caA Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
ykMdH: ascertainment of profit 确定利润
n[+$a)$8 "Asia Clear" “亚洲结算系统”
w { +G/Ea Asia Commercial Bank Ltd. 亚洲商业银行有限公司
}aSTo"~m# Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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Y<< Asian Development Fund [ADF] 亚洲发展基金
:LrB9Cf$ n Asian dollar bond 亚洲美元债券
F .h A.E Asian dollar market 亚洲美元市场
.s-V:k5 Asian dollar rate 亚洲美元利率
FW=`Fm@z%% Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
yX7P5c. Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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l_! v* asked price 沽盘；喊价；索价；卖方报价
X 5_T? assessable income 应评税入息
@y1:=["b assessable loss 应评税亏损
H"5=z7w assessable profit 应评税利润
\Dlmrke assessable value 应评税值
,uo K'_ assessed profit 估定利润
1Y+g^Z;G assessed value 经评估价值
U, Q assessment 评税；评定；估价；评税单
A r,fmq assessment number 评税编号；估价编号
o{[w6^D7 assessment of additional tax 补加税评税
|&u4Q /0 assessment of performance 业绩评估；实绩评价
d QljG.PiK Assessor 评税主任
BS*Y3 $ asset price bubbles 资产价格泡沫
%^KNY ;E asset-backed securities 具资产保证的证券
(ay((|) assets accretion 资产增值
>}H3V ] assets and liabilities 资产与负债
2e?a"Vss assets betterment statement 资产递增表；资产改进表
Yx[B* ] 2 assets lending 实物放款；有抵押贷款
P!xN]or]u assets of the company passing on the death 死者去世时转移的公司资产
Wd >gOE assets pledged as security for liabilities 用作负债抵押的资产
SPu+ t3 assets portfolio 资产投资组合
eHE?#r16Z assets price 资产价格
XP%/* am assets quality 资产质素
(/ $a*$ assets realization 资产变现
_jWGwO assets refinancing arrangement 资产再集资安排
g>*P}r~;^b assets securitization 资产证券化
:q34KP assets situated outside Hong Kong 在香港以外地方的资产
WJU[ +|J assets stripping 削减资产；拆卖资产
M!4}B assets value 资产值
G0h/]%I assignee 承让人
.dPy<6E assignment 转让；转让书；转让契
&"6%D|Z0 assignment of interest 权益转让
+bdjZD3 assignment of letters patent and trade mark 专利证书及商标转让
L)" E _ assignment of property 物业转让；物业转让书
FE'F@aS\ assignment right 转让权
h?7@]&VJ assignor 转让人
b}HwvS: associate 有联系的人；有关连人士；相联者；合伙人；联系人
CaB@,L Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
S; Fj9\2)I associate member 附属会员
wX+KW0|> associated body corporate 相联法人团体
jJqq:.XqB8 associated company 相联公司；联属公司
)0X JOm associated corporation 相联法团
eKvQS}11 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
"3 0R%oL]= 公认会计师公会〔英国〕
hqc)Ydg_% Association of Futures Exchange Brokers 香港期货经纪协会
|C`.m | Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
5H!6m_,w association of underwriters 承保人组织
d$5\{YLy assumption of control 接管
jI!W E$dt assurance 担保；保险；转易；转易书
}AG dWt@ assurance of interest 权益的转易
Q@ghQGn# at 19XX price 按一九ＸＸ年价格计算
-izZ D at a discount 按赔价计算；按贴水价格计算；打折扣
VMl)_M:' at a premium 按溢价计算；按升水价格计算
6 ~ +/cY-V at call 通知付款；按通知
0eFvcH:qG at constant market price 按固定市价计算
I><sK-3 at constant price 按固定价格计算
Qm@v}pD at cost 按成本计算
\1nj =ca? at current market price 按当时市价计算；按现时市价计算
(5h+b_eB at current price 按当时价格计算；按现时价格计算
l*-$H$ at factor cost 按要素成本计算；按生产要素成本计算
Jty/gjK+ at money-of-the-day price 按付款当日价格计算
rUDMQxLruV at or better 按指定或较佳价位〔买卖指令〕
zlhI \jRdc at par 按面值计算；平价
p<8Ga.kiN at sight 见票即付
3?r?)$Jk at the close 按收市盘
m\eYm;R Vj at the opening 按开市盘
~8tb^ attestation 见证；见证条款
3:MAdh[w at-the-money option 平价期权
Dssecc' attorney 受权人；受托代表人
BvqypLI attornment 新拥有人承认书
Evt&N)l!^ attributable profit 可归属利润
F.$NYr/|y attributable share value 可归属股份价值
}%Vx2Q Auckland Stock Exchange 奥克兰证券交易所
RxUz J auction 拍卖
Sp\
7 auctioneer 拍卖商
{GhM,-%e audit 审计；核数
d: LP8 Audit Commission 审计署
NsF8`r g Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
eUEO~M2&U{ 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〕
! g7bkA audit review 帐目审查
wq>0W 4( Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Z"5ewU<? audited account 审计帐目；经审计的帐目
&Ef_p-e-P audited annual account 经审计的周年帐目
#G\;)p T audited balance sheet 经审计的资产负债表
m!sMr^W auditor 核数师；核数主任；审计师
E3d# T auditor's certificate 核数师证明书；审计师证明书
L@ x#:s= auditor's report 核数师报告；审计师报告
dS)c~:&+ Aussie bond 澳元债券
K!qV82b='{ austerity budget 紧缩预算
!~QmY,R Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
2>' /!/+R Australia All Ordinaries Index 澳洲所有普通股票指数
p -wEPC 0 Australian Dollar [AUD] 澳元
BkJNu_{m? Australian Options Market 澳大利亚期权市场
^k}%k#) Australian Securities Commission 澳洲证券事务监察委员会
{Ax{N Australian Society of Certified Practising Accountants 澳洲执业会计师公会
;To][J Australian Stock Exchange 澳大利亚证券交易所
s\i o9'Ec Austrian Schilling [ATS] 奥地利先令
57rH`UF XH authentication 认证；鉴证
]}A3Pm- t* authority to purchase 委托购买证；委购书
ES9|eo6 authorization 认可；核准；授权；授权书
W?2Z31;7 authorization by direction 指示授权
"2>_eZ#b authorization by instruction 指令授权
W8Aii'Q8C/ authorization by warrant 令状授权
woyeKOr authorization of unit trust 单位信托的认可
H mv@7$9s\ authorized agent 指定代理人
~]C m authorized capital 法定资本
qV7nF
}V{ authorized clerk 出市员
tY0C& u2 authorized dealer 认可交易商
X.FFBKjf[e authorized financial institution 认可财务机构
Y4,LXuQ authorized fund 认可基金
CS NfLGA authorized fund house 获授权的基金公司；认可基金公司
kdp- |9 authorized institution 认可机构
+kZW:t!- authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
xAJuIR1Hi authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
E;Q
,{{# authorized insurer 获授权保险人；获认可承保人
b&xlT+GN authorized investment 特准投资项目
D9-D%R, authorized person 获授权人
D/TEx2.=J3 authorized representative 获授权代表
G;yh$n<" authorized share capital 法定股本
+/Qgl automated quotation system 自动报价系统
bqSp4TI Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Fpckb18}(O 自动交易系统〔香港期货交易所有限公司〕
+lED6 ]+% automatic adjustment mechanism 自动调整机制
k \V6 q9* automatic adjustment system 自动调整系统
V^E.9fs, Automatic Clearing House 自动票据交换所
*WK0dn automatic exchange rates accumulation system 自动化汇率累集系统
pipqXe Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
jb lj]/ automatic teller machine [ATM] 自动柜员机
HRF;qR9 v autopay 自动转帐
KSB{Z TE available assets 可用资产
Hribk[ 99 available fiscal reserve 现存财政储备
s2;b-0 available profit 可用利润
_S3qPPo3l] Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
=.yKl*WV{ average 平均；平均数；海损
%2z] 2@ average basic salary 平均基本薪金
`AcT}. u average consumer expenditure 平均消费开支；一般消费开支
W=ar&O~}n average cost 平均成本
;=F]{w]$+ average cost of land production 增辟土地平均成本
sEm064 average daily turnover 平均每日成交额
i2Cw#x0s average daily wage rate 平均每日工资率
;.|).y1/` average expenditure pattern 平均开支模式
Gk2R:\/Y average growth rate 平均增长率
_NkbB"+L average net fixed assets 固定资产平均净值
\A=:6R%Qb average of relatives 相对价格平均数
'
Y cVFi average price 平均价格
$*z>t*{7 average propensity to consume 平均消费倾向；一般消费倾向
#t?tt,nc} average propensity to save 平均储蓄倾向；一般储蓄倾向
j/PNi @ average rate 平均率
A vr2MaY{h average revenue 平均收入；平均收益
ZI NqIfc average stock 平均库存；平均存货
L0dj 76'M average yearly rent 平均年租
i R6w) avoidance of double taxation 避免双重课税
cgF?[Z+x avoidance of tax 避税
