A:
/g.]RY+u|x A share Ａ股；甲类股份
!,&yyx. abatement of tax 减税；减扣免税额
EESN\_{~. ABN AMRO Bank N.V. 荷兰银行
M'5 'O;kn above-the-line expenditure 线上项目支出；经常预算支出
Nw<P
bklz above-the-line receipt 线上项目收入；经常预算收入
_a'A~JY ABSA Asia Limited 南非联合亚洲有限公司
hU {-a` absolute change 绝对数值变更
;5S}~+j absolute expenditure 实际开支
\C|c p|A*& absolute guideline figure 绝对准则数字
lpC
@I^: absolute interest 绝对权益
&=q! Wdw~ absolute order of discharge 绝对破产解除令
_a
-]?R absolute profit margin 绝对利润幅度
{B V4h%P]: absolute value 实值；绝对值
XB\zkf_}Xc absolutely vested interest 绝对既得权益
6Z! y absorbed cost 已吸收成本；已分摊成本
'ZHdV,dd absorption 吸收；分摊；合并
; st\I absorption rate 吸收率；摊配率；分摊率
T[uDZ Yx ACB Finance Limited 亚洲商业财务有限公司
O.+9,4A( acceptable form of reciprocity 合理的互惠条件
2[R$RpA_ acceptable rate 适当利率；适当汇率
LI
W*4r! acceptance agreement 承兑协议
PpOlt.yui acceptance for honour 参加承兑
5M){!8"S)# acceptor 承兑人；接受人；受票人
v,1F-- v acceptor for honour 参加承兑人
$ |<m9CW accident insurance 意外保险
hx! 7w}[A Accident Insurance Association of Hong Kong 香港意外保险公会
(4+1lO d accident insurance scheme 意外保险计划
a39h P* accident year basis 意外年度基准
\ V%_h l accommodation 通融；贷款
's%q accommodation bill 通融票据；空头票据
CEtR[Cu accommodation party 汇票代发人
0D [@u3W account balance 帐户余额；帐户结余
By((,QpB account book 帐簿
b:MG@Hxc account collected in advance 预收款项
*|RS*ABte account current book 往来帐簿
:`W|h E^ account of after-acquired property 事后取得的财产报告
zVaCXNcbo account of defaulter 拖欠帐目
2@i;_3sv account payable 应付帐款
cyF4iG'M,y account payee only [A/C payee only] 只可转帐；存入收款人帐户
3Sh+u> w account receivable 应收帐款
_<Dt
z account receivable report 应收帐款报表
(JZ".En#X account statement 结单；帐单；会计财务报表
Zhi})d3l account title 帐户名称；会计科目
U}AX0*S accountant's report 会计师报告
WH$HI/%*m Accountant's Report Rules 会计师报告规则
5cTY;@@ accounting and auditing procedure 会计与审计程序；会计与核数程序
^R_e Accounting Arrangements 《会计安排》
@.9I3E-= accounting basis 会计基础
`E>vG -9 accounting by Official Receiver 破产管理署署长呈交的帐目
Ijo (^v@ Accounting Circular 《会计通告》
Yp5L+~J[ accounting class 会计类别
=3'(A14C= accounting date 记帐日期；会计结算日期
kX;$}7n accounting for money 款项核算
])T/sO#' Accounting Officer 会计主任
C1B'#F9EO accounting period 会计报告期；会计期
T9jw X:n accounting policy 会计政策；会计方针
TQ'E5^ accounting practice 会计惯例
S@} 4-\ accounting principle 会计准则
*4yN3y accounting record 会计记录
2$0)?ZC?= accounting report 会计报告
l5 J.A@0 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
8LrK94 Accounting Society of China 中国会计学会
vjlGX T`m accounting statement 会计报表
=*MR(b> accounting system 会计制度；会计系统
vr IV%l= accounting transaction 会计事项；帐务交易
2*OxA%QELM accounting treatment 会计处理
8z T0_vw accounting year 会计年度
&3DK^|Lq accretion 增值；添加
]Yz'8uts accrual 应计项目；应累算数目
!#WqA9< accrual basis 应计制；权责发生制
+zO]N& accrual basis accounting 应计制会计；权责发生制会计
. Ff_s accrue 应累算；应计
ZBM!MSf: accrued benefit 应累算利益
->oz# accrued charges 应计费用
m,6h ee accrued cumulative preference share dividend 应累算的累积优先股股息
fl uGf accrued expenses 应累算费用
+/cgw, accrued interest payable 应付利息；应计未付利息
Gp|JU Fo accrued interest receivable 应收利息；应计未收利息
q=0 pQ1> accrued right 累算权益
%z)EO9vtr accruing profit 应累算的利润
J$[Q?8
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nQLs<]h1 accumulated profit 累积利润；滚存溢利
HeS '~Z$ accumulated reserve 累积储备
f=_ g8+}h accumulation of surplus income 累积收益盈余
{LB`)K uu acquired assets 既得资产
rsxRk7s@ acquisition 收购；购置；取得
z7=fDe
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>t #\&|9I acquisition expenses 购置费用
p;->hn~D'5 acquisition of 100% interest 收购全部股权
5gK~('9'?1 acquisition of control 取得控制权
nCaLdj? acquisition of fixed assets 购置固定资产
5*j:K&R-.K acquisition of shell “买壳”
NMXM[Ukb acquisition price 收购价
]w22@s act of God 天灾
CeW7Ym acting partner 执事合伙人
p":zrf'(6 active market 买卖活跃的市场；交投畅旺的市场；旺市
U[fSQ` &D active partner 积极参与的合伙人
O),I[kb active trading 交投活跃
vLn> 4SK actual circulation 实际流通
<\D Uo0]J actual cost 实际成本
GOr}/y; actual expenditure 实际开支；实际支出
VGJDqm! actual income 实际入息；实际收入；实际收益
_rjB c ;a actual market 现货市场
%b<%w
actual price 现货价；实际价格
Zi 1YZxF`Y actual profit 实际利润
AbY;H actual quotation 实盘；实际价位；实际报价
a4by^ actual year basis 按实际年度计算
^
f{ qJ[, actuals 实货
gb-tNhJa@b actuarial investigation 精算调查
@ ;J|xkJ actuarial principle 精算原则
78w4IICk actuarial report 精算师报告
_85 E=
Actuarial Society of Hong Kong 香港精算学会
cx:jUsb 6 actuarial valuation 精算师估值
rWe
8D/oc actuary 精算师
SALCuo"L ad referendum agreement 暂定协议；有待覆核的协定
{ _X#fq0} ad valorem duty 从价税；按值征税
vnZ/tF ad valorem duty system 从价税制
(`mOB6j ad valorem fee 从价费
U_Y;fSl > ad valorem tariff 从价关税
n /-N;'2J additional allowance 额外免税额
{6tx,; r(F additional amount for unexpired risk 未过期风险的额外款额
R=86w_ additional assessable profit 补加应评税利润
<PQRd additional assessment 补加评税
Y_lCcu#OA additional commitment 额外承担
Wa/geQE1< additional commitment vote 额外承担拨款
mxhW|}_-j additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
OfLM additional dependent parent allowance 供养父母额外免税额
]+,nA R additional provision 额外拨款
P:a*t[+ additional stamp duty 附加印花税
*NjMb{[ZQ additional tax 补加税罚款；补加税款
Dauo(Uhuo Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Is
kSX adjudged bankrupt 被裁定破产
b,vL 8* adjudicated bankrupt 裁定破产人
$68 XZCx adjudication fee 裁定费；评定印花税额手续费；评估契据费
vGyppm[0 adjudication of bankruptcy 裁定破产；宣告破产
# tP )-ww adjudication of insolvency 裁定无力偿还债务
Iq@IUFpc7~ adjusted actual 经调整的实数；调整后的实数
44|03Ty adjusted current assets 经调整的流动资产；调整后的流动资产
6\mC$: F adjusted figure 经调整的数字；调整后的数额
ASM1Y ]'Z adjusted liabilities 经调整的负债；调整后的负债
.lG +a!) adjusted loss 经调整的亏损；调整后的亏损
_! ;\R7] 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
%\ _h7: adjusted profit 经调整的利润；调整后的利润
gyg|Tn o adjusted surplus 经调整的盈余额；调整后的盈余额
4sQ~&@[Q+ adjusted value 经调整的价值；调整后的价值
Nc:U4 adjustment 调整；修订；理算〔保险〕
)w@y(;WJ adjustment centre 调剂中心
qIk
)'!Vk adjustment lag 调整过程的时间差距；调整时差
y|LXDq4Wj adjustment mechanism 调整机制
6d(b'S^ adjustment of loss 亏损调整
Y?e3B x7*b adjustment process 调整过程；调整程序
bZnDd adjustment range 调整幅度
$"(3M nR administered exchange rate 受管制汇率
EKJH_!% Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
IjgBa -o/V administration expenses 行政费用
MIJ%_=sm4: administration fee 手续费；行政费
8 ZzU^x administration in bankruptcy 破产管理
>: fJhF@ administration order 遗产管理令
]q37 H j administrator 管理人；遗产管理人
*<;&>w8 administrator of the estate 遗产管理人
=mAGD*NKu admission of debt 债项承认书
]X4 RnV55Q admission of proof 接纳债权证明
":z@c, advance 放贷款项；垫付款项；预支款项；预付款项
ur`}v|ZY advance account 暂支帐目；预付款帐户
"SDsISWd advance compensation 预付补偿金
AF
QnCl Of advance from shareholder 股东垫款
Q!M sy <v advance pending reimbursement 预支以待日后付还
> sB=\ advanced economy 先进经济体系
LsUFz_ advancement 预付；预付财产
739l%u }< advances warrant 垫款令
:az!H"4W/ advancing 贷出
xQZ MCd adverse balance 逆差
<vO8_2,V- adverse exchange 逆汇
<w%DyRFw3 advertisement addressed to shareholders 在报章刊登的致股东通告
c| 3h| advice for collection 托收通知书
Dt
(:u,% advice of drawing 提款通知书；汇票通知书
s2 wwmtUCN advice of payment 付款通知
_{3k +DQ Advisory Committee [Securities and Futures Commission]
=+k&&vOAn 谘询委员会〔证券及期货事务监察委员会〕
[v ~Uy$d\ Advisory Committee on Diversification 经济多元化谘询委员会
&0Fp P&Z( affidavit 誓章；遗产申报誓章
Z,(% v.d affidavit of no receipt 述明无收款的誓章
0FN~$+t)H affiliate 联号；联营公司；附属公司
mp muziH affiliated company 附属公司；联号；联营公司
8o%E&Jg: affirmation [estate duty] 非宗教式宣誓〔遗产税〕
M_|M& lR> affordability 负担能力
)m oo?Q African Development Bank [AfDB] 非洲开发银行
Py}!C@e after-acquired property 事后取得的财产
M55e= after-hours dealing 市后交易
%y! after-tax profit 税后盈利；税后利润；税后溢利
U3(L.8(sA agency agreement 代理协议
8rnb agency expenses 代理机构的开支
lS>=y#i3Xv agency fee 代理费
*yL|} Agency Law 《代理法》
wV]sGHu F} agent 代理人；承销人
Z&BM%.NZJ agent of company 公司代理人
44g`=o@ agent's fee 代理人费；经纪费
^?81.b|qb aggregate 总计；总数；总体数字
\E>% W aggregate amount 总款额；总额
tOu90gu aggregate assets and liabilities 总体资产与负债
vK[ v
eFH aggregate at constant price 按固定价格计算的总体数字
tP /GDC; aggregate demand 总需求
cob9hj#&7 aggregate gross position 总持仓量
K[`4vsE aggregate limit 总限额
-zkW\O[ aggregate of salaries tax 合计薪俸税
1nw$B[ aggregate performance 总体表现；总体业绩
iW1$!l>v aggregate supply 总体供应
uQXs>JuD aggregate surplus 总盈余
\5j22L9S aggregate total 整体总额
Q'>_59 aggregate value 总值；合计价值
hCSR sk3 aggregated basis 合计基准
W ??;4 aggregated net chargeable income 合计应课税入息实额
2{ jtQlc aggregation 合并计算；合计；总和
iA5*
_tK5 aggregation of incomes of husband and wife 夫妇入息合并计算
1gf/#+ $\ aggregation of property 财产的总和
w}]3jc84 agio 差价；贴水
n-L]YrDPK[ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
9F- ViDI. Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Q u,)wfp~ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
dw=Xjyk?h Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
?w c3 +?\J 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
rPrEEW S0) Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
iT)2 ?I6! 《香港政府和大韩民国政府关于相互促进和保护投资协定》
mmh nw ( / agreement for a settlement 授产协议
Q#d+IIR0gK agreement for assignment 转让协议
x`/m>~_ agreement for sale 售卖协议；买卖协议
z|oA{VxW> agreement for sale and purchase 买卖协议
<yX@@8 agreement for the payment of interest 支付利息协议
h$:&1jVY{ agreement for the repayment of money 还款协议
}0(vR_x agreement of reinsurance 再保险协议
N6-2*ES Agricultural Bank of China 中国农业银行
Ae,2Xi air passenger departure tax 飞机乘客离境税
?];~N5<' Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
ORFr7a'K airport tax 机场税
!>"INmz alcohol duty 酒精税
f@,hO5h(_| alienation 让与；让渡；转让
>TH- Q [ alimony 生活费；赡养费
c +"O\j' All Ordinaries Index [AOI] 所有普通股指数
{VrAh*#h
all risks 全险；综合险
Vj9`[1}1Z All Sales Record for Stock Market 《股票市场成交报告》
~7eUt^SD; Allied Capital Resources Limited 新联财务有限公司
qHcY
2LV all-items index [Consumer Price Index] 总指数〔消费物价指数〕
q ? gQ allocation letter 拨款信件
*NX*/(Q allocation of fund 分配款项；预留款项
*$*nY [/5 allocation of profit 利润分配；溢利分配
iq[2H$ allocation warrant 拨款令
o} bj!h]N allotment 分配；配股
#I*ht0++ allotment notice 股份配售通知；配股通知
7c sl1|U allotment of shares 股份分配
/3"e3{u y allowable 可获宽免；免税的
oIu,rjb allowable business loss 可扣除的营业亏损
o
i,g allowable expenses 可扣税的支出
&
Q|f *T allowance 免税额；津贴；备抵；准备金
_bvtJZ3i allowance for debts 债项的免税额
7Vof7Y < allowance for depreciation by wear and tear 耗损折旧免税额
@EH4N%fH allowance for funeral expenses 殡殓费的免税额
Z7k1fv:S^ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
~Krg8s!F& allowance for repairs and outgoings 修葺及支出方面的免税额
]h`E4B allowance to debtor 给债务人的津贴
.D M1Knj alteration of capital 资本更改
A~ %g " alternate trustee 候补受托人
: \ON+LQr amalgamation 合并
8B% O%*5` ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
^.><t+tM ambit of charges 征税范围；收费范围
` Q!FMv6Y^ amended valuation 经修订的估值
o@Cn_p^X American Commodities Exchange 美国商品交易所
? >< American Express Bank Limited 美国运通银行
lD+y, "; American Stock Exchange 美国证券交易所
BGk<NEzH amortization 摊销
2EI m amount due from banks 存放银行同业的款项
7\|NYT4 amount due from banks abroad 存放海外银行同业的款项
GoZJDE3 amount due from holding companies 控股公司欠款
JUUF ^/J amount due from local banks 存放本港银行同业的款项
Qnu&GB M amount due to banks 银行同业的存款
c] :J/'vc amount due to banks abroad 海外银行同业的存款
c^q O@%s amount due to holding companies 控股公司存款
VN55!l'OV amount due to local banks 本港银行同业的存款
rg]A_(3Bb amount due to outport banks 外埠银行同业的存款
II f >z_m amount for note issue 发行纸币的款额
]#Z$jq{ , amount of bond 担保契据的款额
Q& un A3 amount of consideration 代价款额
bvxxE/?Ni amount of contribution 供款数额
_sD]Viqc amount of indebtedness 负债款额
3M>FU4Ug2 amount of principal of the loan 贷款本金额
(B?xq1Q amount of rates chargeable 应征差饷数额
SieV%T0t1 amount of share capital 股本额
13NS*% ~7[ amount of sums assured 承保款额
pC?1 gc1G amount of variation 变动幅度
V'BZ=.= amount of vote 拨款数额
^.$r1/U amount payable 应付款额
@kgpq amount receivable 应收款额
JOoLHZQ1v Amsterdam Stock Exchange 阿姆斯特丹证券交易所
.L 5T4) analysis 分析
D}
< o<Dk ancillary risk 附属风险
c rOtQ annual account 周年帐目；周年帐目报表；年度决算；年结
<@;xV_`X+ annual accounting date 年结日期
dA!f v`,6- annual allowance 每年免税额；年积金；年度津贴；年津
', xs Ugk annual balance 年度余额
}od7YL annual disposable income 每年可动用收入
Z ysUz annual estimates 周年预算
j]] ziz,E annual fee 年费
"Qm~;x2kB annual general meeting 周年大会
V
IR v annual growth rate 年增率；每年增长率
oqU#I~ - annual long-term supplement 长期个案每年补助金
-|iA!w#31 annual pensionable emolument 可供计算退休金的年薪
=S7C(;=4 annual report 年报
' Q;?_,` Annual Report on the Consumer Price Index 《消费物价指数年报》
k=q%FlE annual return 周年报表；周年申报表；每年报税表格
`O pC-Z& Annual Return Rules 《周年报表规则》
ObHz+qRG annual review of consumer prices 每年消费物价回顾
= ,E(!Sp annual roll-forward basis 逐年延展方式
_xZb;PbFE annual salary 年薪
0kr & c;~ annual statement 年度报表；年度决算表
w<^2h}5 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
@'| 6lG annuitant 年金受益人
0:(dl@I)@ annuity 年金
Vm%ux> } annuity contract 年金合约
kj YO0!C annuity on human life 人寿年金
! 6i antecedent debt 先前的债项
tFP;CW!E ante-dated cheque 倒填日期支票
|$*9j" "u anticipated expenditure 预期开支
/JY ph^3][ anticipated net profit 预期纯利
^eT>R,aB anticipated revenue 预期收入
,Z\,IRn anti-inflation measure 反通货膨胀措施
4lo}-@j anti-inflationary stance 反通货膨胀立场
>j~70 ? apparent deficit 表面赤字
{] ^%?]e apparent financial solvency 表面偿债能力
sT T455h) apparent partner 表面合伙人
{xb%P!o` application for personal assessment 个人入息课税申请书
[A Ol uS application of fund 资金应用
oDiv9 jm application to release as liquidator and to destruct the books of accounts and documents
lNp:2 P 申请免除清盘人职务及毁灭帐簿与文件
a\j\eMC appointed actuary 委任精算师
V?=zuB?' appointed auditor 委任核数师；委任审计师
dCJR,},\f appointed trustee 委任的受托人
-<^Q2]PE; appointer 委任人
ve/6-J!5Y. apportioned pro rata 按比例分摊
aRb:.\ \zc apportionment 分配；分摊
vWfef~}~ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Tee3U%Y apportionment formula 分摊方程式
sf&K<C]( apportionment of estate duty 遗产税的分摊
lNnbd?D8 appraisal 估价；评估
(Y@|h%1W appreciable growth 可观增长
f(ec/0W appreciable impact 显着影响
F$.s 6Hh. appreciable increase 可观增长
n'(n4qH2#s appreciation 增值；升值
2o7C2)YT$ appreciation against other currencies 相对其他货币升值
U=?"j-w N appreciation of the exchange value of Hong Kong dollar 港元汇值上升
$">NW&
i( appreciation tax 增值税
{qdhp_~^l appropriation 拨款；拨用；拨付
-VT?/=Y
s appropriation account 拨款帐目
zp Q/E Appropriation Bill 拨款法案
+o70: UF % appropriation-in-aid system 补助拨款办法
*:\9 T#h approved assets 核准资产
`pS)q x.a approved basket stock 认可一篮子证券
YY>Uf1}*9 approved budget 核准预算
#a>!U'1| approved charitable donation 认可慈善捐款
K`83C`w. approved charitable institution 认可慈善机构
P\4o4MF@K approved currency 核准货币；认可货币
TVh7h`E g approved estimates 核准预算
7^e}|l approved estimates of expenditure 核准开支预算
<cc0 phr approved overseas insurer 核准海外保险人
1OwkLy,P approved overseas trust company 核准海外信托公司
X #C7r@H approved pooled investment fund 核准汇集投资基金
e:D9;`C approved provident fund scheme 认可公积金计划
I }I/dh approved provision 核准拨款
jWm BUHCb approved redeemable share 核准可赎回股份
>$9yQ9&| approved regional stock 认可地区性证券
u5|e9(J approved retirement scheme 认可退休金计划
^i k|l= approved subordinated loan 核准附属贷款
!oRm.c O arbitrage 套戥；套汇；套利
31\^9w__8 arbitrageur 套戥者；套汇者
<^N j~+G' arbitrary amount 临时款项
Kt7x' 5 arrangement 措施；安排；协定
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Uk;xV arrears 欠款
c|a|z}(/J arrears of pay 欠付薪酬
s+~Slgl arrears of revenue 逾期未收税款；逾期未收的帐项
-H;y _^2 articles of association 组织章程；组织细则；组织章程细则
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T_EsnN Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
,H1~_|)< ascertainment of profit 确定利润
K1WoIv<Ym "Asia Clear" “亚洲结算系统”
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Asia Commercial Bank Ltd. 亚洲商业银行有限公司
W5uI(rS<6 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
\<>%_y'/)h Asian Development Fund [ADF] 亚洲发展基金
a<36`#N Asian dollar bond 亚洲美元债券
}iloX# Asian dollar market 亚洲美元市场
*}&aK}h}I Asian dollar rate 亚洲美元利率
wLSYzz Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
N UtyUv Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
T+"y8#: asked price 沽盘；喊价；索价；卖方报价
n(1" 6 assessable income 应评税入息
4!qDG+m assessable loss 应评税亏损
!r
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_x{x#d;L3 assessable value 应评税值
kl9z;(6p assessed profit 估定利润
0G 1o3[F assessed value 经评估价值
O waXG/z~ assessment 评税；评定；估价；评税单
8hp]+k_y assessment number 评税编号；估价编号
.).<L`q assessment of additional tax 补加税评税
DV" ri assessment of performance 业绩评估；实绩评价
m m`3-F| Assessor 评税主任
?O ?~|nI asset price bubbles 资产价格泡沫
QD~ `UJe> asset-backed securities 具资产保证的证券
c y$$} assets accretion 资产增值
:i$Z assets and liabilities 资产与负债
o7seGw<$X assets betterment statement 资产递增表；资产改进表
RJ44o>L4O assets lending 实物放款；有抵押贷款
RGLqn{< V assets of the company passing on the death 死者去世时转移的公司资产
[\yI<^_a assets pledged as security for liabilities 用作负债抵押的资产
=1qkoc~ assets portfolio 资产投资组合
< H/H@xQ8G assets price 资产价格
Nb1lawC assets quality 资产质素
+pm8;& assets realization 资产变现
0]~n8m B> assets refinancing arrangement 资产再集资安排
^D |c assets securitization 资产证券化
zL 'n
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0oMMJ6"i assets stripping 削减资产；拆卖资产
;4IP7 $3G assets value 资产值
HvTQycG assignee 承让人
0*/~9n-Vl assignment 转让；转让书；转让契
;}qCIyuO] assignment of interest 权益转让
+h/$_5 assignment of letters patent and trade mark 专利证书及商标转让
ijB,Q>TgO assignment of property 物业转让；物业转让书
x{}m)2[ Y assignment right 转让权
o<4LL7$A! assignor 转让人
.R,8<4 associate 有联系的人；有关连人士；相联者；合伙人；联系人
OA0\b _ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
n6}1{\ associate member 附属会员
Zn/ /u<D associated body corporate 相联法人团体
t}nRW o associated company 相联公司；联属公司
;Z*R Cuwg associated corporation 相联法团
d\ f 5\Y Association of Chartered Certified Accountants [ACCA] [United Kingdom]
;xc 公认会计师公会〔英国〕
6eD[)_?]y Association of Futures Exchange Brokers 香港期货经纪协会
4$"Lf'sH6 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
;`+,gVrp association of underwriters 承保人组织
"e"`Or assumption of control 接管
Yy}aQF#M assurance 担保；保险；转易；转易书
k*Kq:$9" assurance of interest 权益的转易
T9^i#8-^ at 19XX price 按一九ＸＸ年价格计算
N\?iU8w= at a discount 按赔价计算；按贴水价格计算；打折扣
) 9 4R\f at a premium 按溢价计算；按升水价格计算
r%m2$vx # at call 通知付款；按通知
2i)y'+s at constant market price 按固定市价计算
i=4bY[ y at constant price 按固定价格计算
QQ9 Q[c at cost 按成本计算
rSk $]E ]Z at current market price 按当时市价计算；按现时市价计算
JoYzC8/r at current price 按当时价格计算；按现时价格计算
(ni$wjq=z^ at factor cost 按要素成本计算；按生产要素成本计算
slx^" BF^ at money-of-the-day price 按付款当日价格计算
u=[oo @Rk` at or better 按指定或较佳价位〔买卖指令〕
(2(hl-- 'n at par 按面值计算；平价
h:;~)= {"X at sight 见票即付
Ub$$wOsf at the close 按收市盘
h4#5j'RO at the opening 按开市盘
-*EJj>x attestation 见证；见证条款
1\p[ mN at-the-money option 平价期权
N%a[Y
attorney 受权人；受托代表人
lVdE xR>H attornment 新拥有人承认书
QEPmuG attributable profit 可归属利润
C *9m `xh attributable share value 可归属股份价值
3,?y ! Auckland Stock Exchange 奥克兰证券交易所
saV ` -# auction 拍卖
/dqKFxB 1 auctioneer 拍卖商
vB p5&* audit 审计；核数
?>_.~b ~ Audit Commission 审计署
-|lnJg4 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
zM!*r ~*k$ 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〕
Fmu R(f= audit review 帐目审查
<O WPG, Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
J}x5Ko@ audited account 审计帐目；经审计的帐目
|z~?"F6 Y< audited annual account 经审计的周年帐目
:97`IV% audited balance sheet 经审计的资产负债表
T2d pn%I auditor 核数师；核数主任；审计师
O 6pjuhMx auditor's certificate 核数师证明书；审计师证明书
H{BjxZ~) auditor's report 核数师报告；审计师报告
t^'1Ebg Aussie bond 澳元债券
DM&"oa50 austerity budget 紧缩预算
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:x2P Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
[{ pc1U- Australia All Ordinaries Index 澳洲所有普通股票指数
BK{8\/dg Australian Dollar [AUD] 澳元
ihn M`TpMJ Australian Options Market 澳大利亚期权市场
(_ T&2% Australian Securities Commission 澳洲证券事务监察委员会
u-Vnmig9 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
r?Vob}'Pt] Australian Stock Exchange 澳大利亚证券交易所
dM') < lF Austrian Schilling [ATS] 奥地利先令
N%-nxbI\ authentication 认证；鉴证
Rq*m x<HDX authority to purchase 委托购买证；委购书
qfu;X-$4 authorization 认可；核准；授权；授权书
jmIP c3O0 authorization by direction 指示授权
QNo}nl /N authorization by instruction 指令授权
<L -L}\-I" authorization by warrant 令状授权
P(4[<'H O authorization of unit trust 单位信托的认可
O ? 4V($ authorized agent 指定代理人
(xTHin$ authorized capital 法定资本
vV|egmw01 authorized clerk 出市员
}S&{ &gh authorized dealer 认可交易商
%vksN$^ authorized financial institution 认可财务机构
j% nd authorized fund 认可基金
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\69q% authorized fund house 获授权的基金公司；认可基金公司
^K"`k43{ authorized institution 认可机构
]?r8^L yZ4 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
i8{jMe!Sa authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
5&>(|Y~I authorized insurer 获授权保险人；获认可承保人
0jXIx2y authorized investment 特准投资项目
Q6BW ax| authorized person 获授权人
-K0tK~%q authorized representative 获授权代表
?`vb\K<5H; authorized share capital 法定股本
wFvilF
V automated quotation system 自动报价系统
+k>v^sz Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
84{<]y 自动交易系统〔香港期货交易所有限公司〕
C@[:}ZGMV automatic adjustment mechanism 自动调整机制
__9673y automatic adjustment system 自动调整系统
8,R]R= Automatic Clearing House 自动票据交换所
*w _ j; automatic exchange rates accumulation system 自动化汇率累集系统
, 9rT|:N Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
1/i| automatic teller machine [ATM] 自动柜员机
K. %E=^~q autopay 自动转帐
:J"e{|g', available assets 可用资产
HCu1vjU(] available fiscal reserve 现存财政储备
UY PBKf]A9 available profit 可用利润
MMf6QxYf Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
\DHCf 4, average 平均；平均数；海损
=nsY[ s< average basic salary 平均基本薪金
>GcFk& x average consumer expenditure 平均消费开支；一般消费开支
)#Id 2b~ average cost 平均成本
UJZa1p@L average cost of land production 增辟土地平均成本
'e&4#VLH^ average daily turnover 平均每日成交额
FLWz7Rj average daily wage rate 平均每日工资率
n Au> i< average expenditure pattern 平均开支模式
Rl(b tr1w average growth rate 平均增长率
XBc+_=)$ average net fixed assets 固定资产平均净值
}bHpFe average of relatives 相对价格平均数
\)v.dQ! average price 平均价格
8(A:XQN"h average propensity to consume 平均消费倾向；一般消费倾向
'Go'87 +` average propensity to save 平均储蓄倾向；一般储蓄倾向
r*g _ average rate 平均率
&Ls0!dWC average revenue 平均收入；平均收益
RI`A<*>w average stock 平均库存；平均存货
}'{(rU average yearly rent 平均年租
|QY+vO7fxj avoidance of double taxation 避免双重课税
vhg4E80Kr avoidance of tax 避税
