A:
u1.BN>G A share Ａ股；甲类股份
ptaKf4P^r abatement of tax 减税；减扣免税额
3(UVg! t ABN AMRO Bank N.V. 荷兰银行
D m9sL! above-the-line expenditure 线上项目支出；经常预算支出
OZ&o:/*H M above-the-line receipt 线上项目收入；经常预算收入
]_$[8#kg ABSA Asia Limited 南非联合亚洲有限公司
Ts x>&W C absolute change 绝对数值变更
e #q}F>/ L absolute expenditure 实际开支
y_[vr:s5pG absolute guideline figure 绝对准则数字
{c0`Um3&> absolute interest 绝对权益
AOx[ absolute order of discharge 绝对破产解除令
2t,zLwBdnJ absolute profit margin 绝对利润幅度
##ANrG l absolute value 实值；绝对值
:zR!/5 absolutely vested interest 绝对既得权益
@o.I ;}*N absorbed cost 已吸收成本；已分摊成本
sR8"3b<qA absorption 吸收；分摊；合并
Vw"\{` absorption rate 吸收率；摊配率；分摊率
?h2}#wg ACB Finance Limited 亚洲商业财务有限公司
B7%U_F|m acceptable form of reciprocity 合理的互惠条件
XX~,>Q}H= acceptable rate 适当利率；适当汇率
)`}:8y? acceptance agreement 承兑协议
,+ ~W4<f acceptance for honour 参加承兑
:hA#m[ acceptor 承兑人；接受人；受票人
y?#
Loe acceptor for honour 参加承兑人
g,Y/M3>( accident insurance 意外保险
tnIX:6 Accident Insurance Association of Hong Kong 香港意外保险公会
2?i7 UvV accident insurance scheme 意外保险计划
NEF#
}s2= accident year basis 意外年度基准
\j.:3X r accommodation 通融；贷款
W PDyu.QD accommodation bill 通融票据；空头票据
^C%<l ( b accommodation party 汇票代发人
mV m Gg, account balance 帐户余额；帐户结余
8>%hz$no= account book 帐簿
'f|o{ account collected in advance 预收款项
L=h'Qgk% account current book 往来帐簿
|'2d_vR account of after-acquired property 事后取得的财产报告
CQ2jP
G*py account of defaulter 拖欠帐目
{: W$LWET account payable 应付帐款
eiOW#_"\ account payee only [A/C payee only] 只可转帐；存入收款人帐户
F5#YOck&, account receivable 应收帐款
qY#6SO`_iy account receivable report 应收帐款报表
k_R" CKd account statement 结单；帐单；会计财务报表
F<w/PMb account title 帐户名称；会计科目
bjS {( accountant's report 会计师报告
bN88ua}k{ Accountant's Report Rules 会计师报告规则
s(8W_4&' accounting and auditing procedure 会计与审计程序；会计与核数程序
:i7;w%B Accounting Arrangements 《会计安排》
XZwK6F)L accounting basis 会计基础
}&3 ~|kP~O accounting by Official Receiver 破产管理署署长呈交的帐目
yppo6 HGD Accounting Circular 《会计通告》
-%dCw6aX+ accounting class 会计类别
07 $o;W @ accounting date 记帐日期；会计结算日期
iyog`s c accounting for money 款项核算
_t XlF; Accounting Officer 会计主任
l@:0e]8|o accounting period 会计报告期；会计期
KGpA2Nx accounting policy 会计政策；会计方针
lHIM}~#;nd accounting practice 会计惯例
8.~kK<)! accounting principle 会计准则
#o2[hibq accounting record 会计记录
]+$?u&0?w accounting report 会计报告
Y4( Accounting Services Branch [Treasury] 会计事务部〔库务署〕
sN wI 0o Accounting Society of China 中国会计学会
MJrR[h] accounting statement 会计报表
3[f):
u3" accounting system 会计制度；会计系统
!g. ? accounting transaction 会计事项；帐务交易
]0\MmAJRn accounting treatment 会计处理
x3krbUlx accounting year 会计年度
xP ,hTE accretion 增值；添加
F }q c0 accrual 应计项目；应累算数目
I`p ;F!s accrual basis 应计制；权责发生制
)F2OT<]m, accrual basis accounting 应计制会计；权责发生制会计
E+J qWR5 accrue 应累算；应计
NgCvVWto accrued benefit 应累算利益
&!
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*WT`o > accrued cumulative preference share dividend 应累算的累积优先股股息
.6'qoo_N accrued expenses 应累算费用
&8 x -o, accrued interest payable 应付利息；应计未付利息
\'bzt"f$j accrued interest receivable 应收利息；应计未收利息
v}Fr@0 % accrued right 累算权益
O1mK e%'| accruing profit 应累算的利润
""|Q tub v accumulated fiscal reserve 累积财政储备
puM3g|n@ accumulated profit 累积利润；滚存溢利
DDH:)=;z accumulated reserve 累积储备
IB7E}56l accumulation of surplus income 累积收益盈余
^v`\x5"Vp acquired assets 既得资产
C73 kJa acquisition 收购；购置；取得
4 _c qT/ acquisition cost 购置成本
#
4PVVu< acquisition expenses 购置费用
!I
Qck8Y acquisition of 100% interest 收购全部股权
\K!VNB>h acquisition of control 取得控制权
8pgEix/M5o acquisition of fixed assets 购置固定资产
bbyg8;/ acquisition of shell “买壳”
^]-6u:J! acquisition price 收购价
{jX2} act of God 天灾
Oo% d ]8W acting partner 执事合伙人
w)Qp?k
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A$:U'ZG_ active partner 积极参与的合伙人
,Vk3kmuvr] active trading 交投活跃
5N&?KA- actual circulation 实际流通
xX4N4vb actual cost 实际成本
> s?S+W[L actual expenditure 实际开支；实际支出
p"ZG%Ow5Q] actual income 实际入息；实际收入；实际收益
v-_e) m ^ actual market 现货市场
';=O 0)u actual price 现货价；实际价格
<<R*2b actual profit 实际利润
[mGLcg6Fw actual quotation 实盘；实际价位；实际报价
nK%LRcAs actual year basis 按实际年度计算
<? 4V actuals 实货
ah+iZ}E% actuarial investigation 精算调查
UQ@L V~6{R actuarial principle 精算原则
xx%j.zDI] actuarial report 精算师报告
` v@m-j6 Actuarial Society of Hong Kong 香港精算学会
[e}]}t8m actuarial valuation 精算师估值
@7j AL - actuary 精算师
>_"an~Ss ad referendum agreement 暂定协议；有待覆核的协定
S2VA{9:m ad valorem duty 从价税；按值征税
s{\8om '- ad valorem duty system 从价税制
<s<n ad valorem fee 从价费
!58@p LJw ad valorem tariff 从价关税
9H `XeQ. additional allowance 额外免税额
R3&Iu=g additional amount for unexpired risk 未过期风险的额外款额
' =8d?aeF additional assessable profit 补加应评税利润
z !rL
s76 additional assessment 补加评税
"N bq#w\ additional commitment 额外承担
.jT#:_ additional commitment vote 额外承担拨款
l$pm_%@2] additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
;LSANr& additional dependent parent allowance 供养父母额外免税额
8 _B4?` k additional provision 额外拨款
*Y7u'v additional stamp duty 附加印花税
9u}Hmb additional tax 补加税罚款；补加税款
!1 H# 6 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
W^LY'ypT adjudged bankrupt 被裁定破产
c"V"zg22 adjudicated bankrupt 裁定破产人
Ep3N&Imp adjudication fee 裁定费；评定印花税额手续费；评估契据费
k(7&N0V%zz adjudication of bankruptcy 裁定破产；宣告破产
-2 3w2Qt adjudication of insolvency 裁定无力偿还债务
x vl #w adjusted actual 经调整的实数；调整后的实数
q" sed] adjusted current assets 经调整的流动资产；调整后的流动资产
, I (d6 adjusted figure 经调整的数字；调整后的数额
KD7dye adjusted liabilities 经调整的负债；调整后的负债
Z<y I\1 adjusted loss 经调整的亏损；调整后的亏损
?2{Gn-{ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
})8N5C+KU adjusted profit 经调整的利润；调整后的利润
?5|>@> adjusted surplus 经调整的盈余额；调整后的盈余额
J1RJ*mo7, adjusted value 经调整的价值；调整后的价值
1
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!b E adjustment 调整；修订；理算〔保险〕
4n g]\ituS adjustment centre 调剂中心
YPK(be_|I adjustment lag 调整过程的时间差距；调整时差
bj0G5dc= adjustment mechanism 调整机制
6/Xk7B adjustment of loss 亏损调整
l2rd9 -T adjustment process 调整过程；调整程序
0s3%Kqi[ adjustment range 调整幅度
}mq6]ZrK administered exchange rate 受管制汇率
`nv~NLkl Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
i8[t=6Rm@ administration expenses 行政费用
5Y'qaIFR administration fee 手续费；行政费
(%e .:W${ administration in bankruptcy 破产管理
D4-ifs P administration order 遗产管理令
E +R1 !. administrator 管理人；遗产管理人
fg!__Rdi administrator of the estate 遗产管理人
7>Ouqxh21 admission of debt 债项承认书
A8fOQ admission of proof 接纳债权证明
aa?b` [Xa advance 放贷款项；垫付款项；预支款项；预付款项
ZQoU3 AD; advance account 暂支帐目；预付款帐户
[.'| _l advance compensation 预付补偿金
QP^Cx= advance from shareholder 股东垫款
n E& @Q advance pending reimbursement 预支以待日后付还
?{|q5n advanced economy 先进经济体系
XQs1eP'{ advancement 预付；预付财产
4Lh!8g=/ advances warrant 垫款令
!N7s dY advancing 贷出
EC6DW= adverse balance 逆差
]kG"ubHV?h adverse exchange 逆汇
M7a.8-!1 advertisement addressed to shareholders 在报章刊登的致股东通告
R{3N& C advice for collection 托收通知书
4(~L#}:r! advice of drawing 提款通知书；汇票通知书
7he,?T)vD advice of payment 付款通知
1i"WDu*h3 Advisory Committee [Securities and Futures Commission]
pV
+|o.<C 谘询委员会〔证券及期货事务监察委员会〕
3n1;G8Nf Advisory Committee on Diversification 经济多元化谘询委员会
7 60Y$/Wz affidavit 誓章；遗产申报誓章
i]y<|W)Q3 affidavit of no receipt 述明无收款的誓章
.hP D$o affiliate 联号；联营公司；附属公司
.b&t ;4q affiliated company 附属公司；联号；联营公司
*vN-Vb^2i) affirmation [estate duty] 非宗教式宣誓〔遗产税〕
YTpSHpf@ affordability 负担能力
o \<ULW* African Development Bank [AfDB] 非洲开发银行
Ic:(Gi- % after-acquired property 事后取得的财产
wj<6kG after-hours dealing 市后交易
ooL!TS GD after-tax profit 税后盈利；税后利润；税后溢利
9ni1f {k agency agreement 代理协议
_476pZ_ agency expenses 代理机构的开支
3 !Ij;$ agency fee 代理费
-M~:lK]n Agency Law 《代理法》
D/B8tf+V agent 代理人；承销人
e&F8m%t agent of company 公司代理人
v
~?qz5:K~ agent's fee 代理人费；经纪费
};bEU wGWf aggregate 总计；总数；总体数字
fZ zoAzfv2 aggregate amount 总款额；总额
eKLZt%= aggregate assets and liabilities 总体资产与负债
+z\^ t_"f aggregate at constant price 按固定价格计算的总体数字
'8. r-`l( aggregate demand 总需求
mPK:R^RjG& aggregate gross position 总持仓量
4qbBc1,7y aggregate limit 总限额
]G= L=D^cK aggregate of salaries tax 合计薪俸税
\*y-g@-{W$ aggregate performance 总体表现；总体业绩
=/+-<px aggregate supply 总体供应
S_4?K)n # aggregate surplus 总盈余
cJ
n= aggregate total 整体总额
UiP"Ixg6 aggregate value 总值；合计价值
GPv1fearl aggregated basis 合计基准
vHc%z$-d aggregated net chargeable income 合计应课税入息实额
#PW9:_BE aggregation 合并计算；合计；总和
Uh4%}-; aggregation of incomes of husband and wife 夫妇入息合并计算
]BZA:dd.G aggregation of property 财产的总和
m%?pf2%I# agio 差价；贴水
rgv?gaQ> Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
t?&|8SId Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
6f>{"' 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
8.= BaNU Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
2'\H \| 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
G]tn i Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
1~`fVg 《香港政府和大韩民国政府关于相互促进和保护投资协定》
@6sq Mw} agreement for a settlement 授产协议
rmm0/+jY agreement for assignment 转让协议
7wqK>Y1a agreement for sale 售卖协议；买卖协议
XS{Qnx_# agreement for sale and purchase 买卖协议
~2N"#b&J agreement for the payment of interest 支付利息协议
@4#c&h 3 agreement for the repayment of money 还款协议
A#<? 4& agreement of reinsurance 再保险协议
IGQFtO/x Agricultural Bank of China 中国农业银行
F 4z{LhZ air passenger departure tax 飞机乘客离境税
l0 m-$ / Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
[Ek7b * airport tax 机场税
_,0 alcohol duty 酒精税
70nqD>M4 alienation 让与；让渡；转让
,HV(l+k {| alimony 生活费；赡养费
~&{S<Wl All Ordinaries Index [AOI] 所有普通股指数
"|
g>'w M* all risks 全险；综合险
ncdKj} All Sales Record for Stock Market 《股票市场成交报告》
T/~f~Z z Allied Capital Resources Limited 新联财务有限公司
g2ixx+`?|: all-items index [Consumer Price Index] 总指数〔消费物价指数〕
m,w A:o$' allocation letter 拨款信件
h"Q8b}$^) allocation of fund 分配款项；预留款项
UHkMn allocation of profit 利润分配；溢利分配
5 PJhEB allocation warrant 拨款令
,PW' #U: allotment 分配；配股
uyWu npT allotment notice 股份配售通知；配股通知
[yQt^!; allotment of shares 股份分配
'KL0@l allowable 可获宽免；免税的
LL |r
A: allowable business loss 可扣除的营业亏损
q3N
jky1w allowable expenses 可扣税的支出
ZJJY8k ` allowance 免税额；津贴；备抵；准备金
1(R}tRR7 R allowance for debts 债项的免税额
pE0Sw}A:9 allowance for depreciation by wear and tear 耗损折旧免税额
%) 1 ?TU allowance for funeral expenses 殡殓费的免税额
AeM^73t allowance for inflation 为通货膨胀而预留的款项；通胀准备金
"+nR GEs6 allowance for repairs and outgoings 修葺及支出方面的免税额
lb3b m)@: allowance to debtor 给债务人的津贴
s
5Qcl;} alteration of capital 资本更改
\?-<4B c@ alternate trustee 候补受托人
$8h%a
8I amalgamation 合并
*:7rdzn ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
{dlXLx!B ambit of charges 征税范围；收费范围
b_taC ^-l amended valuation 经修订的估值
'JE`(xD American Commodities Exchange 美国商品交易所
a dcE'fA<_ American Express Bank Limited 美国运通银行
Dx?,=~W9 American Stock Exchange 美国证券交易所
Q3~H{)[Kq amortization 摊销
N>`Aw^ _@& amount due from banks 存放银行同业的款项
t{9GVLZ amount due from banks abroad 存放海外银行同业的款项
$%d*@ 'c amount due from holding companies 控股公司欠款
oZgjQM$YP amount due from local banks 存放本港银行同业的款项
O0v}4 3J [ amount due to banks 银行同业的存款
g$-PR37( amount due to banks abroad 海外银行同业的存款
5C ]x!>kX amount due to holding companies 控股公司存款
? OM!+O amount due to local banks 本港银行同业的存款
M7~2iU<# amount due to outport banks 外埠银行同业的存款
Wn2NMXK amount for note issue 发行纸币的款额
]_g U#,8
amount of bond 担保契据的款额
q<|AZ2Ai amount of consideration 代价款额
JH9J5%sp amount of contribution 供款数额
ZMlm )?m amount of indebtedness 负债款额
j,eo2HaL amount of principal of the loan 贷款本金额
q]-r @yF amount of rates chargeable 应征差饷数额
ouQ T amount of share capital 股本额
M%m4i9~!? amount of sums assured 承保款额
cm+Es6; amount of variation 变动幅度
tyFzSrfc amount of vote 拨款数额
Lqa4Vi amount payable 应付款额
k4J+J.| amount receivable 应收款额
vk^xT Amsterdam Stock Exchange 阿姆斯特丹证券交易所
r,p%U!S<hV analysis 分析
8nV+e~ -w ancillary risk 附属风险
a1lh-2x X annual account 周年帐目；周年帐目报表；年度决算；年结
m: 2^= l4 annual accounting date 年结日期
g) jYFfGfH annual allowance 每年免税额；年积金；年度津贴；年津
Vc Z3
X4/ annual balance 年度余额
$U ~]=.n annual disposable income 每年可动用收入
~f98#43 annual estimates 周年预算
Z FL~;_r annual fee 年费
q 2E_ A annual general meeting 周年大会
y<Ot)fa$ annual growth rate 年增率；每年增长率
q_58 ;Bv annual long-term supplement 长期个案每年补助金
zrb}_ annual pensionable emolument 可供计算退休金的年薪
NBGH_6DROw annual report 年报
+ ePS14G Annual Report on the Consumer Price Index 《消费物价指数年报》
S,he6zS annual return 周年报表；周年申报表；每年报税表格
F )eelPZ+, Annual Return Rules 《周年报表规则》
~4'$yWG annual review of consumer prices 每年消费物价回顾
'H;*W |:-] annual roll-forward basis 逐年延展方式
z2GY:<s annual salary 年薪
' `Hr} annual statement 年度报表；年度决算表
Dl vz ) 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
RA
L ~!"W annuitant 年金受益人
nu%*'. annuity 年金
cvL;3jRo annuity contract 年金合约
;2QP7PrSY annuity on human life 人寿年金
3bI9Zt#J%& antecedent debt 先前的债项
e a U ante-dated cheque 倒填日期支票
5{,<j\#L anticipated expenditure 预期开支
ef4 i :. anticipated net profit 预期纯利
S_H+WfIHV' anticipated revenue 预期收入
$XH^~i; anti-inflation measure 反通货膨胀措施
/)O"l @ }U anti-inflationary stance 反通货膨胀立场
]`WJOx4 apparent deficit 表面赤字
p]c%f 2E>d apparent financial solvency 表面偿债能力
dM@1l1h/ apparent partner 表面合伙人
JBZ@'8eqi] application for personal assessment 个人入息课税申请书
I&5!=kR application of fund 资金应用
\ Cj7k^ application to release as liquidator and to destruct the books of accounts and documents
8 &dF 申请免除清盘人职务及毁灭帐簿与文件
e\/w' appointed actuary 委任精算师
w0un S` \4 appointed auditor 委任核数师；委任审计师
9M c ae 31 appointed trustee 委任的受托人
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iH appointer 委任人
>9J:Uo1z apportioned pro rata 按比例分摊
ry tyw77t( apportionment 分配；分摊
Y_P!B^z3 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
mX|ojZ apportionment formula 分摊方程式
k 9F=8q apportionment of estate duty 遗产税的分摊
Eh4= ZEX appraisal 估价；评估
O#r%>;3* appreciable growth 可观增长
TD_Oo-+\ appreciable impact 显着影响
|4`{]2C appreciable increase 可观增长
w4Z'K& d= appreciation 增值；升值
\l 3h0R appreciation against other currencies 相对其他货币升值
Ek}A]zC appreciation of the exchange value of Hong Kong dollar 港元汇值上升
wz8yD8M appreciation tax 增值税
akQ7K appropriation 拨款；拨用；拨付
k U`r)=1" appropriation account 拨款帐目
+ck}l2&# Appropriation Bill 拨款法案
<a+Z;> appropriation-in-aid system 补助拨款办法
Kc(FX%3LU approved assets 核准资产
U/BR*Zn]* approved basket stock 认可一篮子证券
e>7i_4(C approved budget 核准预算
&kw@,];4Z approved charitable donation 认可慈善捐款
T[A 69O]v approved charitable institution 认可慈善机构
vfo~27T{( approved currency 核准货币；认可货币
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u 8)U approved estimates 核准预算
KK &?gTa approved estimates of expenditure 核准开支预算
!f6(Zho approved overseas insurer 核准海外保险人
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l?w approved overseas trust company 核准海外信托公司
BsJC0I( approved pooled investment fund 核准汇集投资基金
DlNX 3 approved provident fund scheme 认可公积金计划
CJI~_3+K approved provision 核准拨款
B7vpsSL approved redeemable share 核准可赎回股份
Q NVa?'0"Y approved regional stock 认可地区性证券
>&k-'`Nw approved retirement scheme 认可退休金计划
FxtI"g\0 approved subordinated loan 核准附属贷款
N }YkMJy arbitrage 套戥；套汇；套利
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94!S4z arbitrageur 套戥者；套汇者
7=, ; h arbitrary amount 临时款项
8HdAFRw arrangement 措施；安排；协定
Om {'1 arrears 欠款
~y[7K{{ ;T arrears of pay 欠付薪酬
>yh2Lri arrears of revenue 逾期未收税款；逾期未收的帐项
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!k articles of association 组织章程；组织细则；组织章程细则
yR . Ong Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Dn }Jxu'( ascertainment of profit 确定利润
! 5?<% * "Asia Clear" “亚洲结算系统”
&Y eA:i? Asia Commercial Bank Ltd. 亚洲商业银行有限公司
#LN`X8Wz' Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
FU<Jp3<% Asian Development Fund [ADF] 亚洲发展基金
/|&*QLy Asian dollar bond 亚洲美元债券
5ms(Wd Asian dollar market 亚洲美元市场
FNId ; Asian dollar rate 亚洲美元利率
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k Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
9 JK Ew Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
7})[lL`\s asked price 沽盘；喊价；索价；卖方报价
cPc</[x[W assessable income 应评税入息
d8x;~RA assessable loss 应评税亏损
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`pZm?}K assessable value 应评税值
[;sRV< assessed profit 估定利润
HiJE}V;Vq assessed value 经评估价值
$7A8/# assessment 评税；评定；估价；评税单
7i1q wRv assessment number 评税编号；估价编号
fa2kG&, _ assessment of additional tax 补加税评税
S`m]f5u| assessment of performance 业绩评估；实绩评价
BJo*'US-Q Assessor 评税主任
mU9kVx1+ asset price bubbles 资产价格泡沫
W 'u ># asset-backed securities 具资产保证的证券
vEz"xz1j!] assets accretion 资产增值
ib 791 assets and liabilities 资产与负债
xFg>SJ7] assets betterment statement 资产递增表；资产改进表
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assets lending 实物放款；有抵押贷款
&XUiKnNW assets of the company passing on the death 死者去世时转移的公司资产
tIS<U(N ; assets pledged as security for liabilities 用作负债抵押的资产
QnX(V[ assets portfolio 资产投资组合
%C_HXr@ assets price 资产价格
',5 ky{ assets quality 资产质素
=zs`#-^8 assets realization 资产变现
_/<x assets refinancing arrangement 资产再集资安排
j^2j& Ta assets securitization 资产证券化
{+Cy U!O assets situated outside Hong Kong 在香港以外地方的资产
QoH6 assets stripping 削减资产；拆卖资产
t#eTV@- assets value 资产值
!m?-!: assignee 承让人
d9|<@A assignment 转让；转让书；转让契
G'aDb/ assignment of interest 权益转让
tcog'nA z assignment of letters patent and trade mark 专利证书及商标转让
y Fq&8 x<X assignment of property 物业转让；物业转让书
=[jXe assignment right 转让权
LvYB7<zk> assignor 转让人
-!]ZMi9 associate 有联系的人；有关连人士；相联者；合伙人；联系人
?p8_AL'RS Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
J`1rJ associate member 附属会员
V,N%;iB} associated body corporate 相联法人团体
r^ ZEImjc associated company 相联公司；联属公司
D =&Me=$ associated corporation 相联法团
K8Y=S12Ti Association of Chartered Certified Accountants [ACCA] [United Kingdom]
uOdl*| T ? 公认会计师公会〔英国〕
c<$OA=n Association of Futures Exchange Brokers 香港期货经纪协会
>!)DM]Ri Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Jma1N;d association of underwriters 承保人组织
P\) iZiGc assumption of control 接管
W-lN>]5}m assurance 担保；保险；转易；转易书
0>Z _*U~6 assurance of interest 权益的转易
~z;FP$U at 19XX price 按一九ＸＸ年价格计算
O463I.XAP at a discount 按赔价计算；按贴水价格计算；打折扣
Xh;# at a premium 按溢价计算；按升水价格计算
%sQ^.` 2 at call 通知付款；按通知
3=]sLn0L at constant market price 按固定市价计算
R hLVg~x at constant price 按固定价格计算
3I-MdApT at cost 按成本计算
q;)JISf. at current market price 按当时市价计算；按现时市价计算
0v$~90) at current price 按当时价格计算；按现时价格计算
K0Fh%Y4)QH at factor cost 按要素成本计算；按生产要素成本计算
s .NGA.]$ at money-of-the-day price 按付款当日价格计算
W aR`Kp+> at or better 按指定或较佳价位〔买卖指令〕
%FI E\9 at par 按面值计算；平价
XAL1|] S at sight 见票即付
iTU5l5U z at the close 按收市盘
fkNb S at the opening 按开市盘
e'D&8z_; attestation 见证；见证条款
;q6Ki.D at-the-money option 平价期权
"C0Q(dr/n attorney 受权人；受托代表人
b(O 3@Q6[ attornment 新拥有人承认书
y:qUn!3 attributable profit 可归属利润
7o5BXF attributable share value 可归属股份价值
WlBc.kFck Auckland Stock Exchange 奥克兰证券交易所
R`^_(y n> auction 拍卖
h Syql auctioneer 拍卖商
#],&>n7' audit 审计；核数
{o`] I>gb Audit Commission 审计署
d <JM36j? Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
I83<r 9 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〕
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audit review 帐目审查
x39<6_? G Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
l 3F6AlPql audited account 审计帐目；经审计的帐目
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* ;q~ audited annual account 经审计的周年帐目
$aXer: audited balance sheet 经审计的资产负债表
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C auditor 核数师；核数主任；审计师
YcK| .Mq': auditor's certificate 核数师证明书；审计师证明书
a gW@ {c auditor's report 核数师报告；审计师报告
OMg<V Aussie bond 澳元债券
WWHoi{ q austerity budget 紧缩预算
G?/ DrnK: Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
=] Jd9]vi Australia All Ordinaries Index 澳洲所有普通股票指数
'qX| jtdM Australian Dollar [AUD] 澳元
oc0G | Australian Options Market 澳大利亚期权市场
L" Olwwmk Australian Securities Commission 澳洲证券事务监察委员会
Bad:n o\W Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Jidwt$1l( Australian Stock Exchange 澳大利亚证券交易所
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15 oN Austrian Schilling [ATS] 奥地利先令
)*x6 FfTUd authentication 认证；鉴证
|02gup qqi authority to purchase 委托购买证；委购书
k%QpegN authorization 认可；核准；授权；授权书
9kS^Abtk authorization by direction 指示授权
s'J:f$flS authorization by instruction 指令授权
): _\;.L authorization by warrant 令状授权
vJOw]cw q authorization of unit trust 单位信托的认可
xCl1g4N authorized agent 指定代理人
d8=x0~7 authorized capital 法定资本
O]Qd<%V'x authorized clerk 出市员
.qZ~_xk d authorized dealer 认可交易商
HqD^B[ jS authorized financial institution 认可财务机构
_ k ~K Z;l authorized fund 认可基金
I5n^,@md authorized fund house 获授权的基金公司；认可基金公司
T\j{Bi5 \J authorized institution 认可机构
h2J/c#Qvh authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Y U5(g^< authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
e-#BDN(O authorized insurer 获授权保险人；获认可承保人
9}F*P669f authorized investment 特准投资项目
(~wqa 3 authorized person 获授权人
aa#Y=%^ authorized representative 获授权代表
P&ptJtNg authorized share capital 法定股本
(VEpVn3{ automated quotation system 自动报价系统
|\IN.W[EL Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
usK*s$ns 自动交易系统〔香港期货交易所有限公司〕
OJ5#4qJ[ automatic adjustment mechanism 自动调整机制
@ H7d_S automatic adjustment system 自动调整系统
f"SD/]q- Automatic Clearing House 自动票据交换所
pRIhFf automatic exchange rates accumulation system 自动化汇率累集系统
KZ
;k)O.Ov Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
|G,tlchprs automatic teller machine [ATM] 自动柜员机
{rH@gz|@i autopay 自动转帐
p,>5\Zre~ available assets 可用资产
,\ available fiscal reserve 现存财政储备
Za3]d+qm available profit 可用利润
VE {3} S Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
iwp{%FF average 平均；平均数；海损
T;y>>_, average basic salary 平均基本薪金
QaS7z#/?. average consumer expenditure 平均消费开支；一般消费开支
vAh6+K.e average cost 平均成本
6dN7_v) average cost of land production 增辟土地平均成本
?DQsc9y average daily turnover 平均每日成交额
1&)?JZhg average daily wage rate 平均每日工资率
PHXZ= A+ average expenditure pattern 平均开支模式
L>W'LNXCv average growth rate 平均增长率
L> 9V&\ average net fixed assets 固定资产平均净值
iAa.}CI,zB average of relatives 相对价格平均数
v99B7VH4 average price 平均价格
?Exv|e average propensity to consume 平均消费倾向；一般消费倾向
dzsmIV+ average propensity to save 平均储蓄倾向；一般储蓄倾向
'y2nN=CN average rate 平均率
YY)s p% average revenue 平均收入；平均收益
1#*a:F&re average stock 平均库存；平均存货
;":zkb { average yearly rent 平均年租
x:>wUhzZ avoidance of double taxation 避免双重课税
CBOi`bEf avoidance of tax 避税
