A:
NQ3EjARZt A share Ａ股；甲类股份
W]B75 abatement of tax 减税；减扣免税额
=PM6:3aKh ABN AMRO Bank N.V. 荷兰银行
ny l[d|pVa above-the-line expenditure 线上项目支出；经常预算支出
H{1'OC above-the-line receipt 线上项目收入；经常预算收入
MP6Py@J45 ABSA Asia Limited 南非联合亚洲有限公司
;N(9nX}%) absolute change 绝对数值变更
7gnrLc$]O absolute expenditure 实际开支
U*Sjb%
Qb absolute guideline figure 绝对准则数字
r)]8zK4;= absolute interest 绝对权益
#_p QS}$ absolute order of discharge 绝对破产解除令
F-TDS<[S? absolute profit margin 绝对利润幅度
k]"DsN$ absolute value 实值；绝对值
][?@) ) absolutely vested interest 绝对既得权益
d,XNok{ absorbed cost 已吸收成本；已分摊成本
k=&UV!J absorption 吸收；分摊；合并
UD0#Tpd7 absorption rate 吸收率；摊配率；分摊率
cLm |^j/ ACB Finance Limited 亚洲商业财务有限公司
;${_eab ] acceptable form of reciprocity 合理的互惠条件
pP|LSr Y! acceptable rate 适当利率；适当汇率
A6S|pO1)3 acceptance agreement 承兑协议
4N K{RN3 acceptance for honour 参加承兑
]8o[&50y acceptor 承兑人；接受人；受票人
l>D!@`><I acceptor for honour 参加承兑人
qGkD] L accident insurance 意外保险
JIOeDuw+ Accident Insurance Association of Hong Kong 香港意外保险公会
E{8-VmY accident insurance scheme 意外保险计划
Sv>bU4LHf accident year basis 意外年度基准
bdYx81 accommodation 通融；贷款
~ q,Wj!>Ob accommodation bill 通融票据；空头票据
Rm&4Pku accommodation party 汇票代发人
XF Cwa account balance 帐户余额；帐户结余
9%iv?/ o*L account book 帐簿
aGs\zCAP account collected in advance 预收款项
(dnaT-M3 account current book 往来帐簿
7*> (C*q= account of after-acquired property 事后取得的财产报告
=yCz !vc account of defaulter 拖欠帐目
]!'}{[1} account payable 应付帐款
0\KDa$ '1k account payee only [A/C payee only] 只可转帐；存入收款人帐户
&6O0h0V y account receivable 应收帐款
\Y$ @$) account receivable report 应收帐款报表
D:=Q)Uh0I account statement 结单；帐单；会计财务报表
^&!iq K2o account title 帐户名称；会计科目
/ cC4K\M accountant's report 会计师报告
H[J5A2b Accountant's Report Rules 会计师报告规则
., =\/ C< accounting and auditing procedure 会计与审计程序；会计与核数程序
?' /#Gt` Accounting Arrangements 《会计安排》
M{)| 9F accounting basis 会计基础
Dd' 4W accounting by Official Receiver 破产管理署署长呈交的帐目
l U8X{SV! Accounting Circular 《会计通告》
N _o|2 accounting class 会计类别
u5I#5 accounting date 记帐日期；会计结算日期
<(tnClAn accounting for money 款项核算
@g%^H )T Accounting Officer 会计主任
u ;Rm /. accounting period 会计报告期；会计期
ZOzwO6 (_ accounting policy 会计政策；会计方针
/
0ra ]}[( accounting practice 会计惯例
I4Rd2G_ accounting principle 会计准则
Wagb| B\ accounting record 会计记录
/I~(*X accounting report 会计报告
$,8}3R5} Accounting Services Branch [Treasury] 会计事务部〔库务署〕
J/>9w Accounting Society of China 中国会计学会
["BD,mB accounting statement 会计报表
Xf%wW [~ accounting system 会计制度；会计系统
zL=PxFw0 accounting transaction 会计事项；帐务交易
,/Al' accounting treatment 会计处理
s<'WTgy1i accounting year 会计年度
2*pNI c accretion 增值；添加
l|L
]== M accrual 应计项目；应累算数目
V pyqVbx1 accrual basis 应计制；权责发生制
EXizRL-9o accrual basis accounting 应计制会计；权责发生制会计
uG Y(` accrue 应累算；应计
*T-v^ndJh accrued benefit 应累算利益
f5P@PG]{ accrued charges 应计费用
9iM[3uyO accrued cumulative preference share dividend 应累算的累积优先股股息
I*EHZctH accrued expenses 应累算费用
|'!9mvt= accrued interest payable 应付利息；应计未付利息
M d.^r5r accrued interest receivable 应收利息；应计未收利息
Q=?YY-*$ accrued right 累算权益
\qw1\-q accruing profit 应累算的利润
q vGP$g accumulated fiscal reserve 累积财政储备
=v6qr~ accumulated profit 累积利润；滚存溢利
JLh{>_Rr accumulated reserve 累积储备
v<:/u(i accumulation of surplus income 累积收益盈余
%ou@Y` acquired assets 既得资产
LB/1To acquisition 收购；购置；取得
O`TM} acquisition cost 购置成本
#<8 1`% acquisition expenses 购置费用
LPS]TG\ acquisition of 100% interest 收购全部股权
2|JtRE+ acquisition of control 取得控制权
OR<%h/ \f acquisition of fixed assets 购置固定资产
. 9$
7
+ acquisition of shell “买壳”
Jk_ }y acquisition price 收购价
.2x`Fj;o1 act of God 天灾
ueLdjASJ acting partner 执事合伙人
> vZ ^D active market 买卖活跃的市场；交投畅旺的市场；旺市
KA{ JSi active partner 积极参与的合伙人
u iR[V~ active trading 交投活跃
&w{:
qBa actual circulation 实际流通
=q<t,U P8 actual cost 实际成本
^
Q actual expenditure 实际开支；实际支出
#sb@)Q actual income 实际入息；实际收入；实际收益
6I-Qq?L[H actual market 现货市场
{33B%5n" actual price 现货价；实际价格
UO}Yr8Z; actual profit 实际利润
@%
.;}tC actual quotation 实盘；实际价位；实际报价
_KA g1Ww actual year basis 按实际年度计算
ftccga actuals 实货
OYj~"-3y) actuarial investigation 精算调查
_.+2sm actuarial principle 精算原则
T3In0LQ actuarial report 精算师报告
H&=fD` Xq Actuarial Society of Hong Kong 香港精算学会
g &fq )d actuarial valuation 精算师估值
<4RP:2# actuary 精算师
sG:tyvln ad referendum agreement 暂定协议；有待覆核的协定
A ^X 1 ad valorem duty 从价税；按值征税
H'x) [2 ad valorem duty system 从价税制
}HxC ~J" ad valorem fee 从价费
]?UK98uS\A ad valorem tariff 从价关税
JqP~2,T additional allowance 额外免税额
W+ v#m>G additional amount for unexpired risk 未过期风险的额外款额
{ v#wU additional assessable profit 补加应评税利润
Xo
,U$ zE additional assessment 补加评税
{LqahO* additional commitment 额外承担
?h3t"9 additional commitment vote 额外承担拨款
9e0 t additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
63T4' 'bwu additional dependent parent allowance 供养父母额外免税额
3u&)6C?YM additional provision 额外拨款
UsnIx54D3 additional stamp duty 附加印花税
de,4M s!% additional tax 补加税罚款；补加税款
fea4Ul{ib Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
A*TO0L adjudged bankrupt 被裁定破产
:nn(Ndlz9 adjudicated bankrupt 裁定破产人
p.x!dt\1kC adjudication fee 裁定费；评定印花税额手续费；评估契据费
qqr]S^WW adjudication of bankruptcy 裁定破产；宣告破产
gF~#M1!! adjudication of insolvency 裁定无力偿还债务
vhL/L?NB$ adjusted actual 经调整的实数；调整后的实数
7qEc9S@ adjusted current assets 经调整的流动资产；调整后的流动资产
df7 xpV adjusted figure 经调整的数字；调整后的数额
oWV^o8& GH adjusted liabilities 经调整的负债；调整后的负债
;[! W*8.c adjusted loss 经调整的亏损；调整后的亏损
?.6fVSa 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
o>@9[F ,h+ adjusted profit 经调整的利润；调整后的利润
U%l <48@8 adjusted surplus 经调整的盈余额；调整后的盈余额
%Z { 7*jtE adjusted value 经调整的价值；调整后的价值
z99jW<*0 adjustment 调整；修订；理算〔保险〕
I@l }%L adjustment centre 调剂中心
N5Ih+8 zT adjustment lag 调整过程的时间差距；调整时差
(laVm U?I7 adjustment mechanism 调整机制
3AcCa> adjustment of loss 亏损调整
' qN"!\ adjustment process 调整过程；调整程序
v<V9Z
<ub adjustment range 调整幅度
Hi#f
Qj i administered exchange rate 受管制汇率
LseS8F/q Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
;)' administration expenses 行政费用
'FwNQz zt administration fee 手续费；行政费
uM@ve(8\ administration in bankruptcy 破产管理
x|U[|i,; administration order 遗产管理令
/}R*'y administrator 管理人；遗产管理人
# mW#K
administrator of the estate 遗产管理人
TA>28 /U# admission of debt 债项承认书
*IV_evgM7 admission of proof 接纳债权证明
6w*q~{"( advance 放贷款项；垫付款项；预支款项；预付款项
n--w-1 advance account 暂支帐目；预付款帐户
`U y4> ? advance compensation 预付补偿金
M:cW/&ZJ advance from shareholder 股东垫款
m
4V0e~] advance pending reimbursement 预支以待日后付还
VTs
,Ln!,U advanced economy 先进经济体系
UCI !>G advancement 预付；预付财产
\@F!h8e4 advances warrant 垫款令
9q>rUoK^ advancing 贷出
@%4tWE adverse balance 逆差
,]Q
i/m adverse exchange 逆汇
2PG= T/ advertisement addressed to shareholders 在报章刊登的致股东通告
]_y0wLq advice for collection 托收通知书
/..a9x{At> advice of drawing 提款通知书；汇票通知书
ibv.M= advice of payment 付款通知
H* vd Advisory Committee [Securities and Futures Commission]
C bjx{ 谘询委员会〔证券及期货事务监察委员会〕
< SvjvV Advisory Committee on Diversification 经济多元化谘询委员会
F8>J (7On affidavit 誓章；遗产申报誓章
K&UTs$_cI affidavit of no receipt 述明无收款的誓章
$ pfN0/`( affiliate 联号；联营公司；附属公司
Z{rD4S @^ affiliated company 附属公司；联号；联营公司
,Ep41v;T%` affirmation [estate duty] 非宗教式宣誓〔遗产税〕
LRK l3"M affordability 负担能力
CINC1Ll_24 African Development Bank [AfDB] 非洲开发银行
6/l{e)rX2o after-acquired property 事后取得的财产
w6@8cNXK after-hours dealing 市后交易
n}toUqUnk\ after-tax profit 税后盈利；税后利润；税后溢利
,,CheRO agency agreement 代理协议
&b!|Y agency expenses 代理机构的开支
B| .8+Q agency fee 代理费
=` KV),\ Agency Law 《代理法》
G_)(? agent 代理人；承销人
$\vTiS' agent of company 公司代理人
^eY% T5K agent's fee 代理人费；经纪费
;/)u/[KAv aggregate 总计；总数；总体数字
M t
aggregate amount 总款额；总额
>Z!H9] f( aggregate assets and liabilities 总体资产与负债
2sOetmWE7 aggregate at constant price 按固定价格计算的总体数字
g"|Z1iy|9 aggregate demand 总需求
6;%Ajx aggregate gross position 总持仓量
\. _TOE9L aggregate limit 总限额
O VhtU+r aggregate of salaries tax 合计薪俸税
Olltu"u aggregate performance 总体表现；总体业绩
x5"F`T>Y aggregate supply 总体供应
bYB:Fe=2 aggregate surplus 总盈余
~-K<gT/ aggregate total 整体总额
/4bHN:I]M aggregate value 总值；合计价值
z<z \) aggregated basis 合计基准
kbKGGn4u aggregated net chargeable income 合计应课税入息实额
X}R Q&k aggregation 合并计算；合计；总和
8w L%(p aggregation of incomes of husband and wife 夫妇入息合并计算
8 rA'd aggregation of property 财产的总和
{aVL3QU agio 差价；贴水
k!=
jO#)Rd 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》
5#hsy;q;[ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
iqTGh*k 《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!SFJ{ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
i5G"@4( 《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》
lMRy6fz I Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
*$EcP`K$ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
T<S_C$O agreement for a settlement 授产协议
X+; {&Efrl agreement for assignment 转让协议
^rIe"Kx agreement for sale 售卖协议；买卖协议
x>*#cOVz;C agreement for sale and purchase 买卖协议
BY!M(X
jrZ agreement for the payment of interest 支付利息协议
M?m)<vMr* agreement for the repayment of money 还款协议
.C?rToCY agreement of reinsurance 再保险协议
9w08)2$ Na Agricultural Bank of China 中国农业银行
VKb'!Ystl air passenger departure tax 飞机乘客离境税
8V(-S, Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
$<v{$UOh airport tax 机场税
$5S/~8g( alcohol duty 酒精税
8*m=U@5] alienation 让与；让渡；转让
x9B5@2J1 alimony 生活费；赡养费
J4>k9~q All Ordinaries Index [AOI] 所有普通股指数
]] Jg%}o all risks 全险；综合险
. Q$/\E All Sales Record for Stock Market 《股票市场成交报告》
gRQV)8uh Allied Capital Resources Limited 新联财务有限公司
ylV BK{w9 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
=VPJ
m\*V allocation letter 拨款信件
SC/V3f W, allocation of fund 分配款项；预留款项
v''F\V ) allocation of profit 利润分配；溢利分配
`8<h aU allocation warrant 拨款令
Kta7xtu allotment 分配；配股
4M{]YZ Mw8 allotment notice 股份配售通知；配股通知
6$_/ / allotment of shares 股份分配
A.>TD=Nz allowable 可获宽免；免税的
F` "bMS allowable business loss 可扣除的营业亏损
2 j( ]Bt: allowable expenses 可扣税的支出
0Er;l| allowance 免税额；津贴；备抵；准备金
" j] r allowance for debts 债项的免税额
})^%>yLfc| allowance for depreciation by wear and tear 耗损折旧免税额
|6y(7Ha allowance for funeral expenses 殡殓费的免税额
:rhh=nHgn allowance for inflation 为通货膨胀而预留的款项；通胀准备金
g _2EH allowance for repairs and outgoings 修葺及支出方面的免税额
H<w r usRg allowance to debtor 给债务人的津贴
dlB?/J< alteration of capital 资本更改
(cLcY %$ alternate trustee 候补受托人
kjOPsz*0 amalgamation 合并
p5PTuJ>q ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
pJ ;4rrSK ambit of charges 征税范围；收费范围
|\iJ6m;a amended valuation 经修订的估值
3,4m|Z2) American Commodities Exchange 美国商品交易所
fx `oe American Express Bank Limited 美国运通银行
B jsF5~+\ American Stock Exchange 美国证券交易所
jpI =B amortization 摊销
wrmbO T amount due from banks 存放银行同业的款项
$(JB"%S8c amount due from banks abroad 存放海外银行同业的款项
QH.zsqf( amount due from holding companies 控股公司欠款
T3#K uiwU9 amount due from local banks 存放本港银行同业的款项
"{Jq6):mp amount due to banks 银行同业的存款
ZXL amount due to banks abroad 海外银行同业的存款
pR*)\@ma amount due to holding companies 控股公司存款
"? t@Y amount due to local banks 本港银行同业的存款
<oP"kh<D4 amount due to outport banks 外埠银行同业的存款
"2a&G3}t" amount for note issue 发行纸币的款额
AKkr
)VgY amount of bond 担保契据的款额
| ZBH Xv amount of consideration 代价款额
Rd^X . amount of contribution 供款数额
-|aNHZr amount of indebtedness 负债款额
LYvjqNC&4 amount of principal of the loan 贷款本金额
!3 j@gi2 amount of rates chargeable 应征差饷数额
pXBlTZf amount of share capital 股本额
Z{gJ m9 amount of sums assured 承保款额
7m +d;x2 amount of variation 变动幅度
4kqgZtg. amount of vote 拨款数额
%L;;W,l$`) amount payable 应付款额
U{%N.4: amount receivable 应收款额
wdzZ41y1 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Y ]-7T-*+t analysis 分析
+r cDA| ancillary risk 附属风险
U~1jmx E annual account 周年帐目；周年帐目报表；年度决算；年结
Vv J]*D+e annual accounting date 年结日期
pk5W!K annual allowance 每年免税额；年积金；年度津贴；年津
M);@XcS annual balance 年度余额
U 6M3,"? annual disposable income 每年可动用收入
&9:"X annual estimates 周年预算
}W)c-91 annual fee 年费
]x<`( annual general meeting 周年大会
JZ M: R annual growth rate 年增率；每年增长率
3duWk sERC annual long-term supplement 长期个案每年补助金
Z+ ?V10$ annual pensionable emolument 可供计算退休金的年薪
cm!|A)~ annual report 年报
<!qv$3/7 Annual Report on the Consumer Price Index 《消费物价指数年报》
4_'($FC1 annual return 周年报表；周年申报表；每年报税表格
~DJ >)pp Annual Return Rules 《周年报表规则》
6}aH>(3!A annual review of consumer prices 每年消费物价回顾
d5z?QI annual roll-forward basis 逐年延展方式
S+7:fu2?+ annual salary 年薪
Zz@0Oj!` annual statement 年度报表；年度决算表
E"{2R>mU~ 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
nC;2wQ6aO annuitant 年金受益人
JE$aYs<(TF annuity 年金
8p)*;Y annuity contract 年金合约
_xVtB1@kLM annuity on human life 人寿年金
1s@% q
< antecedent debt 先前的债项
Y::I_6[eV ante-dated cheque 倒填日期支票
5\6S5JyIL anticipated expenditure 预期开支
pf'-(W+ anticipated net profit 预期纯利
$Z8=QlG> anticipated revenue 预期收入
k@i+gV% anti-inflation measure 反通货膨胀措施
Ous_269cM anti-inflationary stance 反通货膨胀立场
4LfD {-_uW apparent deficit 表面赤字
{vL4 :K apparent financial solvency 表面偿债能力
Ka$YKY, apparent partner 表面合伙人
[EX@I
=? application for personal assessment 个人入息课税申请书
/v^1/i application of fund 资金应用
G6?+Qz r application to release as liquidator and to destruct the books of accounts and documents
28N
v ' 申请免除清盘人职务及毁灭帐簿与文件
3TS(il9A appointed actuary 委任精算师
;E{k+vkqy appointed auditor 委任核数师；委任审计师
j>KJgSs]&\ appointed trustee 委任的受托人
]*M-8_D appointer 委任人
">LX>uYmX- apportioned pro rata 按比例分摊
ZI 8*PX%2 apportionment 分配；分摊
;jEDGKLq Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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#jl& apportionment formula 分摊方程式
`J(im apportionment of estate duty 遗产税的分摊
cGVIO"(V P appraisal 估价；评估
j$TTLFK1 appreciable growth 可观增长
3TDj WW;#~ appreciable impact 显着影响
@TTB$ appreciable increase 可观增长
}%;o#!<N(@ appreciation 增值；升值
NW t `X! appreciation against other currencies 相对其他货币升值
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appreciation of the exchange value of Hong Kong dollar 港元汇值上升
.*bu:FuDE appreciation tax 增值税
r- : u* appropriation 拨款；拨用；拨付
8LMO2Wyq appropriation account 拨款帐目
uIO<6p) Appropriation Bill 拨款法案
}{(dG7G+ appropriation-in-aid system 补助拨款办法
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U/rk)* approved assets 核准资产
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E#2a approved basket stock 认可一篮子证券
c[I4'x approved budget 核准预算
)zR(e>VX approved charitable donation 认可慈善捐款
\U F/_'=K approved charitable institution 认可慈善机构
}eO{+{D + approved currency 核准货币；认可货币
Z"T#"FDIr approved estimates 核准预算
rv\yS:2 approved estimates of expenditure 核准开支预算
P!apAr approved overseas insurer 核准海外保险人
("7rjQjRz approved overseas trust company 核准海外信托公司
P&s -U 6 approved pooled investment fund 核准汇集投资基金
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nX|f?5 O approved provision 核准拨款
#Pf?.NrTn approved redeemable share 核准可赎回股份
"GTlJqhk approved regional stock 认可地区性证券
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H#& approved retirement scheme 认可退休金计划
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approved subordinated loan 核准附属贷款
q kEre arbitrage 套戥；套汇；套利
M!9gOAQ P arbitrageur 套戥者；套汇者
U> ,E]' arbitrary amount 临时款项
/g_cz&luR arrangement 措施；安排；协定
M'n2 j arrears 欠款
122%K S arrears of pay 欠付薪酬
b3Uw"{p arrears of revenue 逾期未收税款；逾期未收的帐项
fXV+aZ articles of association 组织章程；组织细则；组织章程细则
41 S.&-u Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
{7%W /C#A ascertainment of profit 确定利润
DLWG0$#! "Asia Clear" “亚洲结算系统”
zv^km 5by Asia Commercial Bank Ltd. 亚洲商业银行有限公司
DhVF^=x$ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
R@+%~"Z Asian Development Fund [ADF] 亚洲发展基金
X &z|im' d Asian dollar bond 亚洲美元债券
@]r l2Qqe Asian dollar market 亚洲美元市场
nF Mc'm Asian dollar rate 亚洲美元利率
d=q& % gqN Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
T;f`ND2fY Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
r? w^#V asked price 沽盘；喊价；索价；卖方报价
N '8u}WO assessable income 应评税入息
Y M <8>d assessable loss 应评税亏损
vH^6O:V assessable profit 应评税利润
O)$rC assessable value 应评税值
=41g9UQ assessed profit 估定利润
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assessed value 经评估价值
Cm~Pn "K_] assessment 评税；评定；估价；评税单
g p2S assessment number 评税编号；估价编号
2+2Gl7" s assessment of additional tax 补加税评税
bI_6';hq! assessment of performance 业绩评估；实绩评价
)dv w.X Assessor 评税主任
_5nS!CN asset price bubbles 资产价格泡沫
8%@![$q<g asset-backed securities 具资产保证的证券
? nLlZpZ2v assets accretion 资产增值
Cw*:` assets and liabilities 资产与负债
W7_j;7' assets betterment statement 资产递增表；资产改进表
Em%0C@C assets lending 实物放款；有抵押贷款
|B<;4ISaRI assets of the company passing on the death 死者去世时转移的公司资产
BkP'b{z| assets pledged as security for liabilities 用作负债抵押的资产
?>p (* assets portfolio 资产投资组合
e|t@"MxvC assets price 资产价格
Q1A_hW2 x assets quality 资产质素
]~Su assets realization 资产变现
Aa.eu=@I assets refinancing arrangement 资产再集资安排
*t)Y@=k3> assets securitization 资产证券化
J@Qt (rRxi assets situated outside Hong Kong 在香港以外地方的资产
SWX[|sjdB assets stripping 削减资产；拆卖资产
l8XgzaW assets value 资产值
p>g5WebBN assignee 承让人
4P406,T]r assignment 转让；转让书；转让契
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FjJ\ assignment of interest 权益转让
4dEfXrMf assignment of letters patent and trade mark 专利证书及商标转让
{CO]wqEj assignment of property 物业转让；物业转让书
- kGwbV} assignment right 转让权
k3HPY}- assignor 转让人
z f rE M associate 有联系的人；有关连人士；相联者；合伙人；联系人
%M=Ob k Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
P?#I9y7iP associate member 附属会员
_|'e Az associated body corporate 相联法人团体
r@O5{V associated company 相联公司；联属公司
QgR3kc^7/ associated corporation 相联法团
hLv~ N} Association of Chartered Certified Accountants [ACCA] [United Kingdom]
lBpy0lo# 公认会计师公会〔英国〕
'^npZa'%sW Association of Futures Exchange Brokers 香港期货经纪协会
nmH1Wg*aW Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
sRMz[n 5k association of underwriters 承保人组织
!T'`L{Sj assumption of control 接管
ag_RKlM3 assurance 担保；保险；转易；转易书
k
Y}r^NaQA assurance of interest 权益的转易
[1LlzCAFBw at 19XX price 按一九ＸＸ年价格计算
pM|m*k at a discount 按赔价计算；按贴水价格计算；打折扣
kK,Ne%}a2K at a premium 按溢价计算；按升水价格计算
V!{}%;f at call 通知付款；按通知
fj7\MTy at constant market price 按固定市价计算
nQ tp 4 at constant price 按固定价格计算
?g6xy[ at cost 按成本计算
JB
<GV-l at current market price 按当时市价计算；按现时市价计算
]FQ O@ y at current price 按当时价格计算；按现时价格计算
]g3RVA%\l at factor cost 按要素成本计算；按生产要素成本计算
5 $vUdDTg at money-of-the-day price 按付款当日价格计算
6SJr yf~w at or better 按指定或较佳价位〔买卖指令〕
<-]qU}- at par 按面值计算；平价
JNJ96wnX1 at sight 见票即付
N<$dbqoT| at the close 按收市盘
FQ3{~05T at the opening 按开市盘
|[ )e5Xhd attestation 见证；见证条款
(uxe<'Co| at-the-money option 平价期权
$o uw *|< attorney 受权人；受托代表人
uZg[PS=@!X attornment 新拥有人承认书
~l^Q~W-+ attributable profit 可归属利润
mB.j?@Y% attributable share value 可归属股份价值
MXsC m( Auckland Stock Exchange 奥克兰证券交易所
t1Zc r#b> auction 拍卖
~YH'&L.O auctioneer 拍卖商
3w>S?"W# audit 审计；核数
kL7n`o Audit Commission 审计署
#Ns]l< Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
6dN W2_ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
6H #4iMeh audit review 帐目审查
C'wRF90 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
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audited account 审计帐目；经审计的帐目
Fad.!%[ audited annual account 经审计的周年帐目
C-}@.wr( audited balance sheet 经审计的资产负债表
S{0iPdUC auditor 核数师；核数主任；审计师
PX} ~ auditor's certificate 核数师证明书；审计师证明书
nB &[ R auditor's report 核数师报告；审计师报告
^?~WIS Aussie bond 澳元债券
xnR;#Y c austerity budget 紧缩预算
y37c&XYq Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
|*T`3@R;3 Australia All Ordinaries Index 澳洲所有普通股票指数
\U?$ r[P Australian Dollar [AUD] 澳元
O 7Z?y* Australian Options Market 澳大利亚期权市场
Nueb xd Australian Securities Commission 澳洲证券事务监察委员会
<\fB+ AZ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
,\Q^[e!m~ Australian Stock Exchange 澳大利亚证券交易所
oOAn 5t@ Austrian Schilling [ATS] 奥地利先令
C3]"y7 authentication 认证；鉴证
YAc~,N authority to purchase 委托购买证；委购书
dPm_jX authorization 认可；核准；授权；授权书
G2[? b2)8 authorization by direction 指示授权
)@V z,f\} authorization by instruction 指令授权
k$ORV U authorization by warrant 令状授权
z{q|HO authorization of unit trust 单位信托的认可
>x3 $Ld authorized agent 指定代理人
4pJ #fkc^ authorized capital 法定资本
# h/# h\ authorized clerk 出市员
.,9e~6} authorized dealer 认可交易商
YjR`}rdwo authorized financial institution 认可财务机构
Sc/\g authorized fund 认可基金
#$^vP/"$ authorized fund house 获授权的基金公司；认可基金公司
KB$S B25m authorized institution 认可机构
h6(\ tRd!\ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
(rE.ft5$9 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
/)-OK7x authorized insurer 获授权保险人；获认可承保人
G( fS__z authorized investment 特准投资项目
QSNPraT authorized person 获授权人
t8?$q})RL authorized representative 获授权代表
JGRL&MG4 authorized share capital 法定股本
unB` n'L automated quotation system 自动报价系统
579<[[6~d2 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
'~\\:37+ 自动交易系统〔香港期货交易所有限公司〕
!XqU'xxC automatic adjustment mechanism 自动调整机制
b uu /Nz$ automatic adjustment system 自动调整系统
,vh $G 7D Automatic Clearing House 自动票据交换所
N87)rhXSo, automatic exchange rates accumulation system 自动化汇率累集系统
Q {:=z6& Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
U(rY,4' automatic teller machine [ATM] 自动柜员机
U ID0|+%Y autopay 自动转帐
:AYhBhitC available assets 可用资产
Rh :|ij>B available fiscal reserve 现存财政储备
"2=v:\~= available profit 可用利润
MfU0*nVF~ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
]I[\ I o 1 average 平均；平均数；海损
$l= & average basic salary 平均基本薪金
C)?tf[!_6 average consumer expenditure 平均消费开支；一般消费开支
g@ 2f& m average cost 平均成本
dZ,IXA yB average cost of land production 增辟土地平均成本
wsEOcaie average daily turnover 平均每日成交额
Tv6HPD$[ average daily wage rate 平均每日工资率
oWb\T
2!m average expenditure pattern 平均开支模式
L &,&SDr average growth rate 平均增长率
]pq(Q:"P,5 average net fixed assets 固定资产平均净值
uefrE53 average of relatives 相对价格平均数
w\zNn4B})A average price 平均价格
*w
OU =1+ average propensity to consume 平均消费倾向；一般消费倾向
I
R|[&} z average propensity to save 平均储蓄倾向；一般储蓄倾向
HPc~wX average rate 平均率
>n "4M~I average revenue 平均收入；平均收益
[e f&|Pi- average stock 平均库存；平均存货
^iqy|zNtn average yearly rent 平均年租
|*%i]@ V= avoidance of double taxation 避免双重课税
V)Sw\tS6g avoidance of tax 避税
