A:
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>w5*]U A share Ａ股；甲类股份
q;~ >h abatement of tax 减税；减扣免税额
AFJY!ou~6 ABN AMRO Bank N.V. 荷兰银行
IGV.0l above-the-line expenditure 线上项目支出；经常预算支出
1>{-wL 4rc above-the-line receipt 线上项目收入；经常预算收入
c^gIK1f- ABSA Asia Limited 南非联合亚洲有限公司
'n#S6. Y: absolute change 绝对数值变更
5VoiDM=\c absolute expenditure 实际开支
z(68^-V=: absolute guideline figure 绝对准则数字
Ui;s.f absolute interest 绝对权益
5&Kn # absolute order of discharge 绝对破产解除令
E }j8p_p absolute profit margin 绝对利润幅度
zFQkUgb absolute value 实值；绝对值
Y rnqi-P absolutely vested interest 绝对既得权益
]H7Mx \ absorbed cost 已吸收成本；已分摊成本
/\I%)B47^9 absorption 吸收；分摊；合并
C}EDl2 absorption rate 吸收率；摊配率；分摊率
xTJ5VgG ACB Finance Limited 亚洲商业财务有限公司
jc`',o'[+ acceptable form of reciprocity 合理的互惠条件
}@6
%yR acceptable rate 适当利率；适当汇率
tX}S[jdq acceptance agreement 承兑协议
DA@hf acceptance for honour 参加承兑
F;@&uXYgc acceptor 承兑人；接受人；受票人
l;kZS acceptor for honour 参加承兑人
g}KZL-p4\m accident insurance 意外保险
^}\R]})w" Accident Insurance Association of Hong Kong 香港意外保险公会
]arskmB] accident insurance scheme 意外保险计划
s4k%ty} accident year basis 意外年度基准
@ &yj7-] accommodation 通融；贷款
ebK
wCZwK* accommodation bill 通融票据；空头票据
_\;# a accommodation party 汇票代发人
?tQv|x account balance 帐户余额；帐户结余
rL"k-5>fd account book 帐簿
Xe+FMbBco account collected in advance 预收款项
@23x;x account current book 往来帐簿
ha~s<
I account of after-acquired property 事后取得的财产报告
N,$o' \l account of defaulter 拖欠帐目
shZ<j7gqI account payable 应付帐款
8 QBL:7< account payee only [A/C payee only] 只可转帐；存入收款人帐户
6\@, Lb account receivable 应收帐款
DK%eFCo<~ account receivable report 应收帐款报表
|%;txD account statement 结单；帐单；会计财务报表
aC 0Jfo account title 帐户名称；会计科目
X6 cb#s0| accountant's report 会计师报告
$O!<Zz Accountant's Report Rules 会计师报告规则
qEz' l'%( accounting and auditing procedure 会计与审计程序；会计与核数程序
P9 wDTZ
:4 Accounting Arrangements 《会计安排》
>f8,YisH accounting basis 会计基础
!2I wur u accounting by Official Receiver 破产管理署署长呈交的帐目
? \r3
_ Accounting Circular 《会计通告》
}`FPe accounting class 会计类别
7?] p\` accounting date 记帐日期；会计结算日期
ob
#XKL accounting for money 款项核算
RL9BB. Accounting Officer 会计主任
!,"G/}'^; accounting period 会计报告期；会计期
axOy~%%c accounting policy 会计政策；会计方针
OG`O i^2 accounting practice 会计惯例
0VPa;{i/ accounting principle 会计准则
_,~zy9{, accounting record 会计记录
f'U]Ik;Jy accounting report 会计报告
fTgN 2U Accounting Services Branch [Treasury] 会计事务部〔库务署〕
'Y Zs6rcJ Accounting Society of China 中国会计学会
KIJ[ cIw accounting statement 会计报表
Hm*#HT%# accounting system 会计制度；会计系统
;d40:q< accounting transaction 会计事项；帐务交易
cf!R accounting treatment 会计处理
c Zr4 accounting year 会计年度
-- sb ;QG accretion 增值；添加
%L.+r!. accrual 应计项目；应累算数目
iKY&gnu" accrual basis 应计制；权责发生制
_AHVMsz@ accrual basis accounting 应计制会计；权责发生制会计
X_l,fu^C#$ accrue 应累算；应计
)v0vdAh'b accrued benefit 应累算利益
jp`N%O]6 accrued charges 应计费用
`_) dEu accrued cumulative preference share dividend 应累算的累积优先股股息
;Vt
u8f accrued expenses 应累算费用
q(W @=-uDK accrued interest payable 应付利息；应计未付利息
[K- s\ accrued interest receivable 应收利息；应计未收利息
6'zy"UkH accrued right 累算权益
>m!.l{*j>N accruing profit 应累算的利润
q4= RE accumulated fiscal reserve 累积财政储备
zPYa@0I
accumulated profit 累积利润；滚存溢利
?2;G_P+ accumulated reserve 累积储备
K e8cfd~c accumulation of surplus income 累积收益盈余
$n"Llw&) acquired assets 既得资产
bHnQ LJ acquisition 收购；购置；取得
V
"" acquisition cost 购置成本
R&0l4g-4> acquisition expenses 购置费用
Y~xZ {am acquisition of 100% interest 收购全部股权
YSif`W! acquisition of control 取得控制权
Qrh9JFqdG6 acquisition of fixed assets 购置固定资产
cj
*4 XYu acquisition of shell “买壳”
,YTIYG]( acquisition price 收购价
p2K9 R4 act of God 天灾
3>6o=7/PU acting partner 执事合伙人
'CX
KphlWs active market 买卖活跃的市场；交投畅旺的市场；旺市
b.;W|$ . active partner 积极参与的合伙人
6wgOmyJx active trading 交投活跃
T\>=o] actual circulation 实际流通
,}0pK\Y>$ actual cost 实际成本
!TF VBK actual expenditure 实际开支；实际支出
L')zuI actual income 实际入息；实际收入；实际收益
kZNZ?A <D actual market 现货市场
b&1@rE - actual price 现货价；实际价格
r "R\ actual profit 实际利润
D~:fn|/Brp actual quotation 实盘；实际价位；实际报价
8^lXM-G- actual year basis 按实际年度计算
X c^~|%+ actuals 实货
Eqc$*= actuarial investigation 精算调查
4Q5v8k= actuarial principle 精算原则
2} t wt actuarial report 精算师报告
icmD Pq Actuarial Society of Hong Kong 香港精算学会
f]}F_] actuarial valuation 精算师估值
}Urt DXhA actuary 精算师
2 O TpGl ad referendum agreement 暂定协议；有待覆核的协定
Ipe; %as# ad valorem duty 从价税；按值征税
S SXSgp ad valorem duty system 从价税制
E_oe1C: ad valorem fee 从价费
:w+Rs+R ad valorem tariff 从价关税
_ c2# additional allowance 额外免税额
;l'I. j additional amount for unexpired risk 未过期风险的额外款额
:-)[B^0 additional assessable profit 补加应评税利润
H =jnCGk additional assessment 补加评税
]!N 5jbA@ additional commitment 额外承担
7-DC"`Y8e additional commitment vote 额外承担拨款
c
z|IBsa* additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
FQy iI T6 additional dependent parent allowance 供养父母额外免税额
1yu!:8=ee additional provision 额外拨款
$m>e!P>%u additional stamp duty 附加印花税
v |GvN|_| additional tax 补加税罚款；补加税款
P7b2I=t Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
,o)MiR9-[A adjudged bankrupt 被裁定破产
]Gr'Bt / adjudicated bankrupt 裁定破产人
_$0Ix6y, adjudication fee 裁定费；评定印花税额手续费；评估契据费
sAN#j
{ adjudication of bankruptcy 裁定破产；宣告破产
[H1NP'Kg] adjudication of insolvency 裁定无力偿还债务
VA0 TY/{
] adjusted actual 经调整的实数；调整后的实数
!Xm : $KH adjusted current assets 经调整的流动资产；调整后的流动资产
5
Jhl4p}w adjusted figure 经调整的数字；调整后的数额
/Q!F/HY3ZS adjusted liabilities 经调整的负债；调整后的负债
_MU'he^W adjusted loss 经调整的亏损；调整后的亏损
P*SXfb"HC adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
aI{[W;43T adjusted profit 经调整的利润；调整后的利润
zP9 !f A adjusted surplus 经调整的盈余额；调整后的盈余额
X$*
'D) adjusted value 经调整的价值；调整后的价值
m"*: XfOL adjustment 调整；修订；理算〔保险〕
RY'y%6Z]ZO adjustment centre 调剂中心
R|suBF3 adjustment lag 调整过程的时间差距；调整时差
jhLh~.
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D&shrKFx adjustment of loss 亏损调整
zin ,yJ adjustment process 调整过程；调整程序
61'7b`:(hi adjustment range 调整幅度
OjN]mp-q administered exchange rate 受管制汇率
!4E:IM63 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
<7GK *I administration expenses 行政费用
^tv*I~>J! administration fee 手续费；行政费
{x8`gP\H administration in bankruptcy 破产管理
Cv| :.y
administration order 遗产管理令
0\+Qi?& administrator 管理人；遗产管理人
9YJb~tuZ73 administrator of the estate 遗产管理人
b %kh:NV{S admission of debt 债项承认书
%_
~[+ ~# admission of proof 接纳债权证明
URAipLvN advance 放贷款项；垫付款项；预支款项；预付款项
Xk2
75Y advance account 暂支帐目；预付款帐户
Y%faf.$/9 advance compensation 预付补偿金
T DoYp advance from shareholder 股东垫款
.#n?^73 advance pending reimbursement 预支以待日后付还
?]t8$^m,; advanced economy 先进经济体系
DB0xIP~i,? advancement 预付；预付财产
Z|W=.RdA; advances warrant 垫款令
Z8 T{Xw6% advancing 贷出
0pR04"`; adverse balance 逆差
;Gi w7a) adverse exchange 逆汇
SCjACQ}- advertisement addressed to shareholders 在报章刊登的致股东通告
:.d QY=6I advice for collection 托收通知书
~K[rQ advice of drawing 提款通知书；汇票通知书
*=v
RX!sI, advice of payment 付款通知
h2q]!01XP
Advisory Committee [Securities and Futures Commission]
5?b9[o+ D 谘询委员会〔证券及期货事务监察委员会〕
,'!&Z * Advisory Committee on Diversification 经济多元化谘询委员会
`# R$ affidavit 誓章；遗产申报誓章
#'T|,xIr-Q affidavit of no receipt 述明无收款的誓章
/$n${M5! affiliate 联号；联营公司；附属公司
8X%;29tow affiliated company 附属公司；联号；联营公司
$\bH 5|Hk] affirmation [estate duty] 非宗教式宣誓〔遗产税〕
@:[/u q L affordability 负担能力
U0rz 4fxc African Development Bank [AfDB] 非洲开发银行
&^<94l after-acquired property 事后取得的财产
sJr $[? after-hours dealing 市后交易
C>+UZ after-tax profit 税后盈利；税后利润；税后溢利
3 !,% ;Vz= agency agreement 代理协议
{\V)bizY; agency expenses 代理机构的开支
D ir We agency fee 代理费
9xWrz;tzo Agency Law 《代理法》
t~AesHZpk agent 代理人；承销人
yaf2+zV* agent of company 公司代理人
alG}Aw#gS agent's fee 代理人费；经纪费
y|p:^41Ro aggregate 总计；总数；总体数字
OD i)# aggregate amount 总款额；总额
{M$1?j"7 aggregate assets and liabilities 总体资产与负债
;
etH) aggregate at constant price 按固定价格计算的总体数字
DGU$3w aggregate demand 总需求
'~@WJKk aggregate gross position 总持仓量
1kpI?Plki aggregate limit 总限额
/'I/sWE V aggregate of salaries tax 合计薪俸税
(p. 5J aggregate performance 总体表现；总体业绩
4_mh aggregate supply 总体供应
1t)6wk
N aggregate surplus 总盈余
r h!4 1 aggregate total 整体总额
65AOFH aggregate value 总值；合计价值
gs!{'=4wT aggregated basis 合计基准
EU+sTe > aggregated net chargeable income 合计应课税入息实额
pS%Az)3RZ aggregation 合并计算；合计；总和
$exu}% aggregation of incomes of husband and wife 夫妇入息合并计算
.VUZ4e
aggregation of property 财产的总和
#C+0m` agio 差价；贴水
Rl,B !SF Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
xpV8_G z; Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
t Sg#2 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
T|E ;U Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
EGs z{c[8@ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
} {lOsZA Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
B8 2A:t) 《香港政府和大韩民国政府关于相互促进和保护投资协定》
FSM~Rl agreement for a settlement 授产协议
,^+3 AT agreement for assignment 转让协议
o6q Q zk agreement for sale 售卖协议；买卖协议
=Xp 3UNXg agreement for sale and purchase 买卖协议
#[A/zH|xvV agreement for the payment of interest 支付利息协议
|m=@;B| agreement for the repayment of money 还款协议
6G( k{S agreement of reinsurance 再保险协议
iw#luHcJ Agricultural Bank of China 中国农业银行
I*#~@:4* air passenger departure tax 飞机乘客离境税
04( h!@!g: Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
<q!{<(: airport tax 机场税
>uQ!B/C! alcohol duty 酒精税
9u:MF0:W alienation 让与；让渡；转让
{_
# alimony 生活费；赡养费
74KFsir@ All Ordinaries Index [AOI] 所有普通股指数
)X@(>b { all risks 全险；综合险
wHAh6lm All Sales Record for Stock Market 《股票市场成交报告》
'n=FBu ^ Allied Capital Resources Limited 新联财务有限公司
bD r 'W all-items index [Consumer Price Index] 总指数〔消费物价指数〕
` xtN+y F allocation letter 拨款信件
c`iSe$ eS allocation of fund 分配款项；预留款项
.D7\ Hao allocation of profit 利润分配；溢利分配
p0@iG yd allocation warrant 拨款令
rf9 RG! allotment 分配；配股
#0mn_#-P) allotment notice 股份配售通知；配股通知
!0w'S>e allotment of shares 股份分配
9)=as/o allowable 可获宽免；免税的
d>(dSK x allowable business loss 可扣除的营业亏损
qOng?(I allowable expenses 可扣税的支出
/kn t 5 allowance 免税额；津贴；备抵；准备金
xUG|@xIwc allowance for debts 债项的免税额
= U^B,q allowance for depreciation by wear and tear 耗损折旧免税额
LIR2B"3F allowance for funeral expenses 殡殓费的免税额
.M_;mhRI allowance for inflation 为通货膨胀而预留的款项；通胀准备金
EqOB
0\ allowance for repairs and outgoings 修葺及支出方面的免税额
[*1c.&%( allowance to debtor 给债务人的津贴
o2jnmv~ alteration of capital 资本更改
QZDGk4GG alternate trustee 候补受托人
2bCa|HTv amalgamation 合并
k_!z=6?[: ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
c*3ilMP\4 ambit of charges 征税范围；收费范围
D 0( gEb amended valuation 经修订的估值
C&" 8A\we American Commodities Exchange 美国商品交易所
*EotYT American Express Bank Limited 美国运通银行
6E American Stock Exchange 美国证券交易所
)d s(/P5b amortization 摊销
Jcy`:C\Ay amount due from banks 存放银行同业的款项
\+5 L. Q amount due from banks abroad 存放海外银行同业的款项
M xCs0::w amount due from holding companies 控股公司欠款
yX8F^iv[ amount due from local banks 存放本港银行同业的款项
YN\
Q wV amount due to banks 银行同业的存款
E P< U:F amount due to banks abroad 海外银行同业的存款
:\.v\.wm amount due to holding companies 控股公司存款
`_f3o ,5 amount due to local banks 本港银行同业的存款
MM^tk{2?. amount due to outport banks 外埠银行同业的存款
.d.7D ]Yn amount for note issue 发行纸币的款额
1z8.wdWJ} amount of bond 担保契据的款额
wv1?v_4 amount of consideration 代价款额
/1O6;'8He amount of contribution 供款数额
+wQ GC amount of indebtedness 负债款额
,x_g|J _Y amount of principal of the loan 贷款本金额
w| >Y&/IX amount of rates chargeable 应征差饷数额
/a]+x L amount of share capital 股本额
* yt/
Dj amount of sums assured 承保款额
I{ M2nQi amount of variation 变动幅度
{8t;nsdm! amount of vote 拨款数额
6k ^vF~ amount payable 应付款额
u]zb<)'_ amount receivable 应收款额
9%)'QDVGLf Amsterdam Stock Exchange 阿姆斯特丹证券交易所
c>]_,Br~ analysis 分析
mNV4"lNR ancillary risk 附属风险
T sR20P @ annual account 周年帐目；周年帐目报表；年度决算；年结
X.JB&~/rO annual accounting date 年结日期
l =' lV] annual allowance 每年免税额；年积金；年度津贴；年津
2!jbaSH(+ annual balance 年度余额
p4t(xm2T annual disposable income 每年可动用收入
| WDX@Q
annual estimates 周年预算
#8[, w.X annual fee 年费
%,>,J` annual general meeting 周年大会
|FKo}>4 annual growth rate 年增率；每年增长率
P~?u2,.E[ annual long-term supplement 长期个案每年补助金
#ReW#?P%b/ annual pensionable emolument 可供计算退休金的年薪
=r
GkM.^ annual report 年报
YXBS!89m Annual Report on the Consumer Price Index 《消费物价指数年报》
|px 4a" annual return 周年报表；周年申报表；每年报税表格
;1"K79 Annual Return Rules 《周年报表规则》
>0512_J+ annual review of consumer prices 每年消费物价回顾
Jq.26I= annual roll-forward basis 逐年延展方式
#{N#yReh annual salary 年薪
\Z)'':},C annual statement 年度报表；年度决算表
u |#ruFR 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
vnIxI a annuitant 年金受益人
q/]tJ{ FI annuity 年金
-"(e*&TJ# annuity contract 年金合约
X5)>yM^N` annuity on human life 人寿年金
OY?uqP}c antecedent debt 先前的债项
@ cv`}k ante-dated cheque 倒填日期支票
RPLr7Lb anticipated expenditure 预期开支
7\jH?Zi anticipated net profit 预期纯利
J\2F%kBej? anticipated revenue 预期收入
bk5~t ' anti-inflation measure 反通货膨胀措施
sX@e1*YE_ anti-inflationary stance 反通货膨胀立场
a z`5{hK apparent deficit 表面赤字
15 SIZ:Q apparent financial solvency 表面偿债能力
CIV6 Qe"< apparent partner 表面合伙人
\2~.r/`1 application for personal assessment 个人入息课税申请书
's*UU:R application of fund 资金应用
4u:{ PN application to release as liquidator and to destruct the books of accounts and documents
_&yQW&vH# 申请免除清盘人职务及毁灭帐簿与文件
Ro v 0 appointed actuary 委任精算师
+!w?g/dV appointed auditor 委任核数师；委任审计师
QI!: +8 appointed trustee 委任的受托人
#`?uV)( appointer 委任人
b>fDb J0 apportioned pro rata 按比例分摊
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apportionment 分配；分摊
n NAJ8z}Nt Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
.p0;y3so4 apportionment formula 分摊方程式
Ws(BouJ apportionment of estate duty 遗产税的分摊
,m0=zH4+: appraisal 估价；评估
{!x-kF_ appreciable growth 可观增长
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%me;4m appreciable impact 显着影响
i++ F&r[ appreciable increase 可观增长
<Qwi 0$ appreciation 增值；升值
vlE#z appreciation against other currencies 相对其他货币升值
$|A vT;4 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
^QXUiX zl appreciation tax 增值税
|Z!C`G[ appropriation 拨款；拨用；拨付
r}XD{F}" appropriation account 拨款帐目
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Appropriation Bill 拨款法案
'zRd?Z>% appropriation-in-aid system 补助拨款办法
w}7`Vas9 approved assets 核准资产
SU x\qz) approved basket stock 认可一篮子证券
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(xL approved budget 核准预算
mQ 1QJ_; approved charitable donation 认可慈善捐款
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| _ approved charitable institution 认可慈善机构
WukCE approved currency 核准货币；认可货币
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eq); approved estimates 核准预算
k9Yr&8B approved estimates of expenditure 核准开支预算
.H9!UQ&It approved overseas insurer 核准海外保险人
y5l4H8{h} approved overseas trust company 核准海外信托公司
x37r{$ 2 approved pooled investment fund 核准汇集投资基金
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6.GP approved provident fund scheme 认可公积金计划
/G CSC8T approved provision 核准拨款
_{T`ka approved redeemable share 核准可赎回股份
$k}+,tHtJO approved regional stock 认可地区性证券
YMz[je approved retirement scheme 认可退休金计划
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CT( approved subordinated loan 核准附属贷款
en#W<"_" arbitrage 套戥；套汇；套利
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yw-y4 = arbitrageur 套戥者；套汇者
=axi0q?} arbitrary amount 临时款项
#r0A<+t{T arrangement 措施；安排；协定
_pk=IHGsB arrears 欠款
% #|S arrears of pay 欠付薪酬
idz6m]{~yT arrears of revenue 逾期未收税款；逾期未收的帐项
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EJ_ articles of association 组织章程；组织细则；组织章程细则
Xa%Z0% { Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
hydn" 9; ascertainment of profit 确定利润
-@AGQ+e "Asia Clear" “亚洲结算系统”
6`%}s3Xq Asia Commercial Bank Ltd. 亚洲商业银行有限公司
r`6XF Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
8CMI\yk Asian Development Fund [ADF] 亚洲发展基金
QULrE+ @ Asian dollar bond 亚洲美元债券
4yjAi@ /2 Asian dollar market 亚洲美元市场
_3ZZ-=J:=* Asian dollar rate 亚洲美元利率
P]INYH Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
>YPfk=0f0 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
>oLM2VJ asked price 沽盘；喊价；索价；卖方报价
c-`&e-~XKL assessable income 应评税入息
Br-bUoua assessable loss 应评税亏损
>iaZGX je assessable profit 应评税利润
hLO nX<%a assessable value 应评税值
]_5C5m assessed profit 估定利润
jj.)$|&#` assessed value 经评估价值
d0 |Q1R+3 assessment 评税；评定；估价；评税单
D*_ F@}= assessment number 评税编号；估价编号
/l @ 7MxE assessment of additional tax 补加税评税
zoO>N'b3) assessment of performance 业绩评估；实绩评价
2{ }5WH Assessor 评税主任
-3ha LdRk6 asset price bubbles 资产价格泡沫
0]NjsOU = asset-backed securities 具资产保证的证券
7?p%~j assets accretion 资产增值
^oaG.)3 assets and liabilities 资产与负债
NOo&5@z;H assets betterment statement 资产递增表；资产改进表
TlAY=JwW assets lending 实物放款；有抵押贷款
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assets of the company passing on the death 死者去世时转移的公司资产
"xYMv"X assets pledged as security for liabilities 用作负债抵押的资产
33-= Z9|r assets portfolio 资产投资组合
>}_c<`: assets price 资产价格
4 YI,: assets quality 资产质素
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oWS assets realization 资产变现
-% "MAIJnX assets refinancing arrangement 资产再集资安排
)HR'FlxOd assets securitization 资产证券化
t+p-,ey ^@ assets situated outside Hong Kong 在香港以外地方的资产
0d. lF: assets stripping 削减资产；拆卖资产
B*K%&w10~ assets value 资产值
/|BzpIfpN assignee 承让人
U{{RRK| assignment 转让；转让书；转让契
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d'f assignment of interest 权益转让
-N*g|1rpa assignment of letters patent and trade mark 专利证书及商标转让
tz._*n83 assignment of property 物业转让；物业转让书
CuU"s ) assignment right 转让权
^#XxqVdPk assignor 转让人
;I]TM#qGF associate 有联系的人；有关连人士；相联者；合伙人；联系人
Hm1C|Qb Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
@ v @'8E Q associate member 附属会员
'}LH,H:%G associated body corporate 相联法人团体
(w4#?_ associated company 相联公司；联属公司
m[]p IXc( associated corporation 相联法团
P?\rRB Association of Chartered Certified Accountants [ACCA] [United Kingdom]
NAHQ:$ 公认会计师公会〔英国〕
X s*~ [k' Association of Futures Exchange Brokers 香港期货经纪协会
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# d. Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
7ug mZO}lL association of underwriters 承保人组织
@^#y23R U assumption of control 接管
b& V=X{V4 assurance 担保；保险；转易；转易书
G74<s D assurance of interest 权益的转易
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\T^X at 19XX price 按一九ＸＸ年价格计算
WY0u9M4 at a discount 按赔价计算；按贴水价格计算；打折扣
=ww8,z4X at a premium 按溢价计算；按升水价格计算
Ab8~'<F$B at call 通知付款；按通知
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}TT- at constant market price 按固定市价计算
.r[J} O" at constant price 按固定价格计算
LlnIn{ C at cost 按成本计算
W= PDOzB>K at current market price 按当时市价计算；按现时市价计算
R+rHa#M_ at current price 按当时价格计算；按现时价格计算
2 R 1S>X at factor cost 按要素成本计算；按生产要素成本计算
j&[63XSe at money-of-the-day price 按付款当日价格计算
4hZ-^AL"( at or better 按指定或较佳价位〔买卖指令〕
:IbrV@gN{@ at par 按面值计算；平价
Xgr|~(^ at sight 见票即付
_/ P"ulNb at the close 按收市盘
^J\)cw at the opening 按开市盘
xLq+n jH E attestation 见证；见证条款
V ;"?='vVe at-the-money option 平价期权
cidS/OH attorney 受权人；受托代表人
irgj q/&d attornment 新拥有人承认书
Z/:( *F C attributable profit 可归属利润
s^js}9]p attributable share value 可归属股份价值
9]7+fu Auckland Stock Exchange 奥克兰证券交易所
D Eqk9Exk` auction 拍卖
Ay"x<JB{U2 auctioneer 拍卖商
(Q#ArMMORI audit 审计；核数
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M% Audit Commission 审计署
OlMCF.W#3 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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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〕
a5]~%xdK audit review 帐目审查
*E+) mB"~ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
5j,)}AYO audited account 审计帐目；经审计的帐目
.J&~u0g audited annual account 经审计的周年帐目
efZdtrKgy audited balance sheet 经审计的资产负债表
JI@~FD& auditor 核数师；核数主任；审计师
tj{rSg7{ auditor's certificate 核数师证明书；审计师证明书
sfa T`q auditor's report 核数师报告；审计师报告
~O |j*T Aussie bond 澳元债券
tJ2l_M^ austerity budget 紧缩预算
69O? sIk Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
2z ArAch Australia All Ordinaries Index 澳洲所有普通股票指数
8t9sdqM/C Australian Dollar [AUD] 澳元
\`|,wLgH Australian Options Market 澳大利亚期权市场
&hjrJ/'^ Australian Securities Commission 澳洲证券事务监察委员会
~sMn/T*fv Australian Society of Certified Practising Accountants 澳洲执业会计师公会
VO. Y\8/ Australian Stock Exchange 澳大利亚证券交易所
Ya304Pjd Austrian Schilling [ATS] 奥地利先令
LPewo AXO authentication 认证；鉴证
hFylQfd authority to purchase 委托购买证；委购书
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8 r authorization 认可；核准；授权；授权书
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authorization by instruction 指令授权
_S@s authorization by warrant 令状授权
dpGaI authorization of unit trust 单位信托的认可
Hagj^8 authorized agent 指定代理人
?8 YHz authorized capital 法定资本
c\]h YKA authorized clerk 出市员
mY dU`j authorized dealer 认可交易商
g7_ a8_ authorized financial institution 认可财务机构
/DZKz"N authorized fund 认可基金
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authorized fund house 获授权的基金公司；认可基金公司
; )c SdA9 authorized institution 认可机构
~A>3k2 N/e authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
>:KPvq!0 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
dRas9g authorized insurer 获授权保险人；获认可承保人
} [D[ZLv authorized investment 特准投资项目
NVJvCs)3f authorized person 获授权人
/`:5#O authorized representative 获授权代表
O:p~L`o>> authorized share capital 法定股本
AkT_ZU> automated quotation system 自动报价系统
m' z <d Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
+% '0; 自动交易系统〔香港期货交易所有限公司〕
g&riio7lx automatic adjustment mechanism 自动调整机制
T~`m'4"+c automatic adjustment system 自动调整系统
tUz!]P2BUO Automatic Clearing House 自动票据交换所
vHJ ~~if automatic exchange rates accumulation system 自动化汇率累集系统
U%w ?muJW Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
aMh2[I automatic teller machine [ATM] 自动柜员机
1UxRN7 autopay 自动转帐
1u)I}"{W> available assets 可用资产
b3y@!_'c available fiscal reserve 现存财政储备
]*I&104{ available profit 可用利润
QP[w{T Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
CNf eHMT average 平均；平均数；海损
Jq /([
average basic salary 平均基本薪金
[8O`VSV3 average consumer expenditure 平均消费开支；一般消费开支
vTP'\^; average cost 平均成本
/$+ifiFT average cost of land production 增辟土地平均成本
:+!hR4Z~\; average daily turnover 平均每日成交额
8~}Ti*Urc average daily wage rate 平均每日工资率
\T<?=A average expenditure pattern 平均开支模式
jc)D*Cf average growth rate 平均增长率
pA1Tod average net fixed assets 固定资产平均净值
t4F 1[P average of relatives 相对价格平均数
B>|@XfPM average price 平均价格
\u",bMQF average propensity to consume 平均消费倾向；一般消费倾向
6dq5f?w] average propensity to save 平均储蓄倾向；一般储蓄倾向
83)2c a
average rate 平均率
nJA\P1@m average revenue 平均收入；平均收益
U2@?!B[\d` average stock 平均库存；平均存货
z`f1|Ok average yearly rent 平均年租
txTDuS avoidance of double taxation 避免双重课税
*<s|WLMG avoidance of tax 避税
