A:
F"Dr(V A share Ａ股；甲类股份
{\Pk;M {Y& abatement of tax 减税；减扣免税额
mtUiO
p ABN AMRO Bank N.V. 荷兰银行
COi15( G2 above-the-line expenditure 线上项目支出；经常预算支出
m?-)SA above-the-line receipt 线上项目收入；经常预算收入
V7$ m.P#uM ABSA Asia Limited 南非联合亚洲有限公司
Yjg$o:M absolute change 绝对数值变更
?MDo. z3 absolute expenditure 实际开支
%/eG{ oh- absolute guideline figure 绝对准则数字
f:j:L79} absolute interest 绝对权益
yf{\^^ i( absolute order of discharge 绝对破产解除令
Uahh|> s absolute profit margin 绝对利润幅度
Q-) ( s absolute value 实值；绝对值
\ :'GAByy absolutely vested interest 绝对既得权益
;v8T T}R absorbed cost 已吸收成本；已分摊成本
zkt~ [-jm} absorption 吸收；分摊；合并
CW`^fI9H absorption rate 吸收率；摊配率；分摊率
Dw=L]i
:0v ACB Finance Limited 亚洲商业财务有限公司
#kQ! GMZH acceptable form of reciprocity 合理的互惠条件
TjpyU:R,&| acceptable rate 适当利率；适当汇率
/{R
^J# acceptance agreement 承兑协议
DzC`yWstP acceptance for honour 参加承兑
~'*23]j acceptor 承兑人；接受人；受票人
z B m~ J% acceptor for honour 参加承兑人
S 1k*">< accident insurance 意外保险
: b9#e g Accident Insurance Association of Hong Kong 香港意外保险公会
<B%wq>4S accident insurance scheme 意外保险计划
b'( AVA accident year basis 意外年度基准
Ioe.[&o6B accommodation 通融；贷款
]xf89[ ;0 accommodation bill 通融票据；空头票据
uNewWtUb( accommodation party 汇票代发人
mB2}(DbhE account balance 帐户余额；帐户结余
(R=ZI account book 帐簿
[KUkv account collected in advance 预收款项
`&I6=,YLp account current book 往来帐簿
~ESw* 6s9 account of after-acquired property 事后取得的财产报告
<\*)YKjn/@ account of defaulter 拖欠帐目
{9J| \Zz3 account payable 应付帐款
W3l[a^1d account payee only [A/C payee only] 只可转帐；存入收款人帐户
d{TcjZ account receivable 应收帐款
$%U}k=- account receivable report 应收帐款报表
hl[<o<`Q account statement 结单；帐单；会计财务报表
yXkQ
,y account title 帐户名称；会计科目
l>jrY 1u accountant's report 会计师报告
%n]jsdE^| Accountant's Report Rules 会计师报告规则
)g=mv*9> accounting and auditing procedure 会计与审计程序；会计与核数程序
Qfe u3AT Accounting Arrangements 《会计安排》
`LH 9@Z{ accounting basis 会计基础
t:dvgRJt* accounting by Official Receiver 破产管理署署长呈交的帐目
l[ko)%7V Accounting Circular 《会计通告》
B^19![v3T accounting class 会计类别
H#F"n"~$ accounting date 记帐日期；会计结算日期
W}F~vx. accounting for money 款项核算
wz+mFf Accounting Officer 会计主任
:WH{wm| accounting period 会计报告期；会计期
E.yFCaL accounting policy 会计政策；会计方针
6oKlr,. accounting practice 会计惯例
iMry0z accounting principle 会计准则
|
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accounting record 会计记录
nUY)Ln I accounting report 会计报告
]V f p,"op Accounting Services Branch [Treasury] 会计事务部〔库务署〕
:~ s"]*y Accounting Society of China 中国会计学会
Bl)D/ accounting statement 会计报表
'>OEQU5- accounting system 会计制度；会计系统
~m R^j accounting transaction 会计事项；帐务交易
uP7|#>1% accounting treatment 会计处理
+VIEDV+ accounting year 会计年度
2SC'Z>A accretion 增值；添加
0#c-qy accrual 应计项目；应累算数目
1`II%mf[ accrual basis 应计制；权责发生制
SdufI_'B accrual basis accounting 应计制会计；权责发生制会计
AU*]D@H accrue 应累算；应计
daY0;,> accrued benefit 应累算利益
4o''C |ND accrued charges 应计费用
qZQm*q(jM accrued cumulative preference share dividend 应累算的累积优先股股息
:wzbD,/M accrued expenses 应累算费用
?@A@;`0Y accrued interest payable 应付利息；应计未付利息
@#"K 6 accrued interest receivable 应收利息；应计未收利息
~+\A4BW accrued right 累算权益
b5p;) # accruing profit 应累算的利润
}+ W5Snx accumulated fiscal reserve 累积财政储备
J bim a> accumulated profit 累积利润；滚存溢利
m:EYOe,w accumulated reserve 累积储备
")boY/ P/w accumulation of surplus income 累积收益盈余
-vT$UP acquired assets 既得资产
E=v4|/['N acquisition 收购；购置；取得
+=`w acquisition cost 购置成本
{3Gj
rE acquisition expenses 购置费用
*~`oA~-Q acquisition of 100% interest 收购全部股权
\#h=pz+jb acquisition of control 取得控制权
Jx 3a7CpX acquisition of fixed assets 购置固定资产
hAi'|;g acquisition of shell “买壳”
fk#Ggp< acquisition price 收购价
Ty 6 XU! act of God 天灾
aF=;v* acting partner 执事合伙人
O[ans_8 active market 买卖活跃的市场；交投畅旺的市场；旺市
?`*`A9@ active partner 积极参与的合伙人
VuBi_v6 active trading 交投活跃
1 ^Q!EV actual circulation 实际流通
acpc[ ^' actual cost 实际成本
~9f Ts4U actual expenditure 实际开支；实际支出
Z,3CMWHg actual income 实际入息；实际收入；实际收益
B^1jd!m actual market 现货市场
_qit$#wK; actual price 现货价；实际价格
{ F0"U= actual profit 实际利润
6{Bvl[mhI actual quotation 实盘；实际价位；实际报价
M~sP|Ha"+ actual year basis 按实际年度计算
esTK4z] actuals 实货
e?aSM actuarial investigation 精算调查
s x9[#6~{Y actuarial principle 精算原则
n[-d~ Ce2{ actuarial report 精算师报告
B*Q.EKD8s Actuarial Society of Hong Kong 香港精算学会
I#yd/d5^ actuarial valuation 精算师估值
wS2N,X/Y actuary 精算师
?$7$ # DX ad referendum agreement 暂定协议；有待覆核的协定
~ "~uXNd ad valorem duty 从价税；按值征税
]sI{ +$~:c ad valorem duty system 从价税制
|qk%UN< ad valorem fee 从价费
Dx3Sf}G
` ad valorem tariff 从价关税
R[lA@q:
additional allowance 额外免税额
.|ZnU]~T additional amount for unexpired risk 未过期风险的额外款额
6Hpj&Qm additional assessable profit 补加应评税利润
(+ \K additional assessment 补加评税
@iz6)2z additional commitment 额外承担
Io ;26F"" additional commitment vote 额外承担拨款
`ts qnw additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
i];@ e] additional dependent parent allowance 供养父母额外免税额
"%t !+E>nr additional provision 额外拨款
g.EKdvY"%H additional stamp duty 附加印花税
YAF0I%PYU additional tax 补加税罚款；补加税款
q r/N ?, Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
\AR3DDm adjudged bankrupt 被裁定破产
6 d CqS adjudicated bankrupt 裁定破产人
iu,Bmf^oD adjudication fee 裁定费；评定印花税额手续费；评估契据费
6? (8KsaN adjudication of bankruptcy 裁定破产；宣告破产
5a l44[ adjudication of insolvency 裁定无力偿还债务
Ks7kaX adjusted actual 经调整的实数；调整后的实数
9;c]_zt adjusted current assets 经调整的流动资产；调整后的流动资产
-E!V;Tgc%U adjusted figure 经调整的数字；调整后的数额
#`Et{6W S adjusted liabilities 经调整的负债；调整后的负债
#lm1"~`5 adjusted loss 经调整的亏损；调整后的亏损
K[| d 7e adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
3412znM& adjusted profit 经调整的利润；调整后的利润
"V_PWEi adjusted surplus 经调整的盈余额；调整后的盈余额
_bq2h%G=8 adjusted value 经调整的价值；调整后的价值
Fx*IeIs(:~ adjustment 调整；修订；理算〔保险〕
mCpoaGV_ adjustment centre 调剂中心
kA:cz$ ) adjustment lag 调整过程的时间差距；调整时差
Q ?W 6 adjustment mechanism 调整机制
&-Zg0T&tZ adjustment of loss 亏损调整
/9yA.W; adjustment process 调整过程；调整程序
u RNc9 adjustment range 调整幅度
'uOp?g' 7 administered exchange rate 受管制汇率
Ie;}k;?- Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
se H#v administration expenses 行政费用
My'6 yQL administration fee 手续费；行政费
4a~9?}V : administration in bankruptcy 破产管理
4B8{\ "6 administration order 遗产管理令
pRdO4?l administrator 管理人；遗产管理人
mk~Lkwl administrator of the estate 遗产管理人
!*xQPanL admission of debt 债项承认书
?G-a:'1!6 admission of proof 接纳债权证明
{z%%(,I advance 放贷款项；垫付款项；预支款项；预付款项
kR-5RaW advance account 暂支帐目；预付款帐户
=M9Od7\J advance compensation 预付补偿金
'W j Q advance from shareholder 股东垫款
dkf?lmC+M advance pending reimbursement 预支以待日后付还
K`1\3J) advanced economy 先进经济体系
HPj7i;?O advancement 预付；预付财产
f&>Q 6 {*] advances warrant 垫款令
B6Tn8@O advancing 贷出
L7*~8Y adverse balance 逆差
BT+ws@|[ adverse exchange 逆汇
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6vbII advertisement addressed to shareholders 在报章刊登的致股东通告
hpym! G advice for collection 托收通知书
MhB kr{8 advice of drawing 提款通知书；汇票通知书
s.I=H^ T advice of payment 付款通知
f;% 4O' Advisory Committee [Securities and Futures Commission]
m[u
6<C 谘询委员会〔证券及期货事务监察委员会〕
1<qq6 9x Advisory Committee on Diversification 经济多元化谘询委员会
^Q _ 0Zq^H affidavit 誓章；遗产申报誓章
*%cI,}% affidavit of no receipt 述明无收款的誓章
jKu"Vi|j> affiliate 联号；联营公司；附属公司
A|@d4+ affiliated company 附属公司；联号；联营公司
2S8/
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affirmation [estate duty] 非宗教式宣誓〔遗产税〕
;z7iUke0% affordability 负担能力
'bg%9} African Development Bank [AfDB] 非洲开发银行
nyPA`)5F0 after-acquired property 事后取得的财产
GRj{*zs after-hours dealing 市后交易
B: uW(E
after-tax profit 税后盈利；税后利润；税后溢利
'gE_xn7j agency agreement 代理协议
G"; yqG agency expenses 代理机构的开支
_B|g)Rdv agency fee 代理费
#,qikKjt2 Agency Law 《代理法》
TO)wjF_ agent 代理人；承销人
M|`%4vk> agent of company 公司代理人
]?Ru~N} agent's fee 代理人费；经纪费
*pv hkJ g( aggregate 总计；总数；总体数字
sM~|}|p aggregate amount 总款额；总额
FUm- Fp aggregate assets and liabilities 总体资产与负债
y#Ch /Jg?| aggregate at constant price 按固定价格计算的总体数字
.x1EdfHed/ aggregate demand 总需求
H1=R(+-s aggregate gross position 总持仓量
u Bs[[9je( aggregate limit 总限额
kF.PLn'iS aggregate of salaries tax 合计薪俸税
rYq8OZLi aggregate performance 总体表现；总体业绩
4Kt?; y
; aggregate supply 总体供应
QkzPzbF" aggregate surplus 总盈余
` &>!a aggregate total 整体总额
gy<pN?Mw aggregate value 总值；合计价值
O` m W, aggregated basis 合计基准
KFC zf_P! aggregated net chargeable income 合计应课税入息实额
Ty]CdyL$ aggregation 合并计算；合计；总和
5NeEDY 2%# aggregation of incomes of husband and wife 夫妇入息合并计算
'F[Q E9]* aggregation of property 财产的总和
7IZ(3B<87t agio 差价；贴水
q^dI!93n| 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》
ScfW; Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
12E@9s$Z 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
iygdX2 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
8'#%7+ "=! 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
R{6.O+j` Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Mi 'eViH 《香港政府和大韩民国政府关于相互促进和保护投资协定》
.'7o,)pJ< agreement for a settlement 授产协议
dmrM %a}W- agreement for assignment 转让协议
#ZGWU_l} agreement for sale 售卖协议；买卖协议
TiF$',WMv agreement for sale and purchase 买卖协议
:d! .E$S agreement for the payment of interest 支付利息协议
J/wot, j^ agreement for the repayment of money 还款协议
JVTG3: zD agreement of reinsurance 再保险协议
'(u [ Agricultural Bank of China 中国农业银行
~&4,w9b)j air passenger departure tax 飞机乘客离境税
N P^kbF Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
;][1_ airport tax 机场税
WFN5&7$ W alcohol duty 酒精税
FQ(=Fnqn alienation 让与；让渡；转让
}(TZ}* d alimony 生活费；赡养费
o &LNtl; All Ordinaries Index [AOI] 所有普通股指数
qdj,Qz9ly all risks 全险；综合险
9[6*FAFJPP All Sales Record for Stock Market 《股票市场成交报告》
rxCu V Allied Capital Resources Limited 新联财务有限公司
m=NX;t all-items index [Consumer Price Index] 总指数〔消费物价指数〕
y NY1g?E allocation letter 拨款信件
0R* allocation of fund 分配款项；预留款项
jB?Tua$,s allocation of profit 利润分配；溢利分配
`t ZvIy* allocation warrant 拨款令
|n67!1 allotment 分配；配股
bEy j8=P; allotment notice 股份配售通知；配股通知
|$9k
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&&(sZG w allowable 可获宽免；免税的
S| ! U=& allowable business loss 可扣除的营业亏损
UO <%|{ W+ allowable expenses 可扣税的支出
-@L*i|A allowance 免税额；津贴；备抵；准备金
d:=5y) allowance for debts 债项的免税额
i)8,u allowance for depreciation by wear and tear 耗损折旧免税额
WGVvBX7# allowance for funeral expenses 殡殓费的免税额
b\ VY)=U allowance for inflation 为通货膨胀而预留的款项；通胀准备金
3=5+NJ'8 allowance for repairs and outgoings 修葺及支出方面的免税额
`<Zp!Hl(j allowance to debtor 给债务人的津贴
]eP&r?B alteration of capital 资本更改
{b+!0[ alternate trustee 候补受托人
](- :l6 amalgamation 合并
P* R`3Y, ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
\\x``* ambit of charges 征税范围；收费范围
+~ 02j1Jx amended valuation 经修订的估值
01#a American Commodities Exchange 美国商品交易所
o& $Fc8bH American Express Bank Limited 美国运通银行
{Sd{|R_ American Stock Exchange 美国证券交易所
[Fr.ik amortization 摊销
X )g <F amount due from banks 存放银行同业的款项
M_UhFY=' amount due from banks abroad 存放海外银行同业的款项
OES+BXGX amount due from holding companies 控股公司欠款
hMeE@Q0 amount due from local banks 存放本港银行同业的款项
0P\)L `cG amount due to banks 银行同业的存款
OZL U>LU amount due to banks abroad 海外银行同业的存款
1|n,s- amount due to holding companies 控股公司存款
SukRJvi amount due to local banks 本港银行同业的存款
cq
% =DZ amount due to outport banks 外埠银行同业的存款
-~v;'zOO amount for note issue 发行纸币的款额
6#.z:_ amount of bond 担保契据的款额
EQz`o + amount of consideration 代价款额
&kR kOjuk amount of contribution 供款数额
d5+ (@HSR amount of indebtedness 负债款额
SS@# $t: amount of principal of the loan 贷款本金额
RP z0WP amount of rates chargeable 应征差饷数额
SgFyv<6>: amount of share capital 股本额
+@AN+!( amount of sums assured 承保款额
Bk>C h#`Bw amount of variation 变动幅度
;VYL7Xu]( amount of vote 拨款数额
% nP 13V] amount payable 应付款额
xAQ=oF
+ amount receivable 应收款额
LYkW2h`JQ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
}O5c.3 analysis 分析
z9YC9m)jK ancillary risk 附属风险
44mYs`] annual account 周年帐目；周年帐目报表；年度决算；年结
L&Bc-kMH annual accounting date 年结日期
Nx;U]O6A annual allowance 每年免税额；年积金；年度津贴；年津
?7/n s>} annual balance 年度余额
R.*K aCA annual disposable income 每年可动用收入
W<u63P annual estimates 周年预算
$
;~G annual fee 年费
X]tjT annual general meeting 周年大会
_)zSjFX 9 annual growth rate 年增率；每年增长率
\ d+&&ns annual long-term supplement 长期个案每年补助金
mn ?<
Zz annual pensionable emolument 可供计算退休金的年薪
j!qO[CJJ annual report 年报
^'*9,.ltd Annual Report on the Consumer Price Index 《消费物价指数年报》
rM< c;iQ annual return 周年报表；周年申报表；每年报税表格
S;a{wY F6v Annual Return Rules 《周年报表规则》
I(bH.{1n7 annual review of consumer prices 每年消费物价回顾
I /_`/mQ annual roll-forward basis 逐年延展方式
rH$0h2 annual salary 年薪
e
,k,L annual statement 年度报表；年度决算表
ZVR0Kzu?Ra Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
@T|mHfQ8 annuitant 年金受益人
?msx annuity 年金
y 7|x<Z annuity contract 年金合约
h$G&4_O annuity on human life 人寿年金
(p-a;.Twj antecedent debt 先前的债项
2W~,,$
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aYkm]w;C anticipated expenditure 预期开支
wH3FCfvm anticipated net profit 预期纯利
/4<eI 3Z anticipated revenue 预期收入
|k{?\ (h; anti-inflation measure 反通货膨胀措施
q4|TwRx~ anti-inflationary stance 反通货膨胀立场
mfIY7DP apparent deficit 表面赤字
Nf%jLK~ apparent financial solvency 表面偿债能力
$A9!} `V apparent partner 表面合伙人
i_)j K application for personal assessment 个人入息课税申请书
NELQo#kjZ application of fund 资金应用
~}z{RE($v application to release as liquidator and to destruct the books of accounts and documents
KFkKr>S : 申请免除清盘人职务及毁灭帐簿与文件
"$;=8O5O appointed actuary 委任精算师
"/[-U;ck appointed auditor 委任核数师；委任审计师
W> s@fN9 appointed trustee 委任的受托人
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8?B appointer 委任人
s3W35S0Q 3 apportioned pro rata 按比例分摊
PBTGN;y apportionment 分配；分摊
iXqc$!lTH Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
5tX| @Z:
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~Wm`SIV apportionment of estate duty 遗产税的分摊
l=`)yc. appraisal 估价；评估
;l [/<J appreciable growth 可观增长
68kxw1xY appreciable impact 显着影响
&^8 >Kd8 appreciable increase 可观增长
#%il+3J appreciation 增值；升值
z%Op_Ddp appreciation against other currencies 相对其他货币升值
<=/v%VXPm appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Ny /bNQS appreciation tax 增值税
F=EA D3 appropriation 拨款；拨用；拨付
-ytSS:|%\ appropriation account 拨款帐目
#9,!IW]l Appropriation Bill 拨款法案
9qc1^Fs~ appropriation-in-aid system 补助拨款办法
@ `t )ly#N approved assets 核准资产
P >z k approved basket stock 认可一篮子证券
yYkk 0 3 approved budget 核准预算
vHZw{'5y approved charitable donation 认可慈善捐款
K8$Hg:Ky-/ approved charitable institution 认可慈善机构
4r\Sbh approved currency 核准货币；认可货币
Kw lN approved estimates 核准预算
:=+s^K approved estimates of expenditure 核准开支预算
6+_)(+ c approved overseas insurer 核准海外保险人
>r2m1}6g" approved overseas trust company 核准海外信托公司
L ~cswG'K approved pooled investment fund 核准汇集投资基金
2fT't"gw approved provident fund scheme 认可公积金计划
2^Tj7@ approved provision 核准拨款
&n|# jo(gS approved redeemable share 核准可赎回股份
h6c8 hp. approved regional stock 认可地区性证券
7]_UZ)u approved retirement scheme 认可退休金计划
Sd2R $ r approved subordinated loan 核准附属贷款
=#[_8 )q arbitrage 套戥；套汇；套利
dJ"3F(X arbitrageur 套戥者；套汇者
V jS %!P arbitrary amount 临时款项
JUok@6 arrangement 措施；安排；协定
^)m]j`}IGb arrears 欠款
l!ltgj arrears of pay 欠付薪酬
Hv>A$x$q arrears of revenue 逾期未收税款；逾期未收的帐项
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~c"+5 articles of association 组织章程；组织细则；组织章程细则
Ash"D~ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
r*C:)z .} ascertainment of profit 确定利润
B!K{y> |. "Asia Clear" “亚洲结算系统”
N#Bg`:! Asia Commercial Bank Ltd. 亚洲商业银行有限公司
)#l &F$ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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3JE0 Asian Development Fund [ADF] 亚洲发展基金
B08q/ qi Asian dollar bond 亚洲美元债券
#m1e _[ Asian dollar market 亚洲美元市场
UB@ >i3 Asian dollar rate 亚洲美元利率
Jvw~b\ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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FF: {&d Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
'm# -)R! asked price 沽盘；喊价；索价；卖方报价
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wlmWO6 assessable income 应评税入息
;TD<\1HJT= assessable loss 应评税亏损
>V;JI;[ assessable profit 应评税利润
XtRfzqg?K assessable value 应评税值
M@UkXA} assessed profit 估定利润
ez%RWck assessed value 经评估价值
udX4SBq-pC assessment 评税；评定；估价；评税单
wa6D J assessment number 评税编号；估价编号
y4$UPLm assessment of additional tax 补加税评税
_tS<\zy@y assessment of performance 业绩评估；实绩评价
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a r0 Assessor 评税主任
, d ?4"8_ asset price bubbles 资产价格泡沫
0PE $n asset-backed securities 具资产保证的证券
?u` ?_us assets accretion 资产增值
J x i>1 assets and liabilities 资产与负债
,G S8Gu assets betterment statement 资产递增表；资产改进表
~O?Gi 4^Yg assets lending 实物放款；有抵押贷款
81V,yq] assets of the company passing on the death 死者去世时转移的公司资产
>^ 0JlL`XG assets pledged as security for liabilities 用作负债抵押的资产
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dZ|M assets portfolio 资产投资组合
P.$U6cq assets price 资产价格
#! u P >/ assets quality 资产质素
G5egyP; assets realization 资产变现
BoG/Hd .S assets refinancing arrangement 资产再集资安排
zL5 r 8mD3 assets securitization 资产证券化
T D].*9 assets situated outside Hong Kong 在香港以外地方的资产
JXUnhjB,B assets stripping 削减资产；拆卖资产
B 3@ assets value 资产值
$]:I1I assignee 承让人
z[b, :G assignment 转让；转让书；转让契
%+|k>?&z7 assignment of interest 权益转让
fu}NH \{ assignment of letters patent and trade mark 专利证书及商标转让
@riCR<fF assignment of property 物业转让；物业转让书
D Km` assignment right 转让权
9Gfm?.O 5 assignor 转让人
s@OCj0'l associate 有联系的人；有关连人士；相联者；合伙人；联系人
X ~%I(?OX Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
@y[Zr6\z associate member 附属会员
aDb@u3X@ associated body corporate 相联法人团体
-`n>q^A7e associated company 相联公司；联属公司
quN7'5ZC[ associated corporation 相联法团
YN _#x Association of Chartered Certified Accountants [ACCA] [United Kingdom]
RQWVj F# 公认会计师公会〔英国〕
\ v44 Vmfz Association of Futures Exchange Brokers 香港期货经纪协会
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'n! Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
o<1e- association of underwriters 承保人组织
GBzC<e# assumption of control 接管
K20n355uE assurance 担保；保险；转易；转易书
TDBWYppM assurance of interest 权益的转易
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!_X at 19XX price 按一九ＸＸ年价格计算
*>V 6KW at a discount 按赔价计算；按贴水价格计算；打折扣
D{Y~ kV| at a premium 按溢价计算；按升水价格计算
fs&J%ku\ at call 通知付款；按通知
A9qCaq{ at constant market price 按固定市价计算
9m0`;~! at constant price 按固定价格计算
vC E$)z'" at cost 按成本计算
m~1{~' at current market price 按当时市价计算；按现时市价计算
i :Pg&474f at current price 按当时价格计算；按现时价格计算
?{?mAb c at factor cost 按要素成本计算；按生产要素成本计算
#HWz.Wb at money-of-the-day price 按付款当日价格计算
R[LVx-e7' at or better 按指定或较佳价位〔买卖指令〕
%eGxQDIXg at par 按面值计算；平价
0{F"b'h at sight 见票即付
`I ,A7b at the close 按收市盘
y A?>v'K at the opening 按开市盘
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attestation 见证；见证条款
fO [X<|9 at-the-money option 平价期权
`J[(Dx'y=t attorney 受权人；受托代表人
[&| Le;h attornment 新拥有人承认书
0){ %4 attributable profit 可归属利润
Y'i0=w6G attributable share value 可归属股份价值
V2g,JFp & Auckland Stock Exchange 奥克兰证券交易所
.3?'+KZ, auction 拍卖
il<D e]G auctioneer 拍卖商
\#1!qeF audit 审计；核数
nL5Gr:SLo Audit Commission 审计署
*=ftg& Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
` )\_ 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〕
p^Ca-+R3 audit review 帐目审查
EJj Tf: Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
;38W41d{ audited account 审计帐目；经审计的帐目
7Ro7/PT ( audited annual account 经审计的周年帐目
UBOCd [ audited balance sheet 经审计的资产负债表
F x4C]S auditor 核数师；核数主任；审计师
pP68jL auditor's certificate 核数师证明书；审计师证明书
VH4P|w[YF auditor's report 核数师报告；审计师报告
%}%D8-d}G Aussie bond 澳元债券
T?!^-PD9* austerity budget 紧缩预算
ehtiu!Vk Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
'G>E jh@t Australia All Ordinaries Index 澳洲所有普通股票指数
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jr Australian Dollar [AUD] 澳元
2_vE Australian Options Market 澳大利亚期权市场
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Australian Securities Commission 澳洲证券事务监察委员会
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)) Australian Society of Certified Practising Accountants 澳洲执业会计师公会
96]lI3 c Australian Stock Exchange 澳大利亚证券交易所
WLiY:X(+ | Austrian Schilling [ATS] 奥地利先令
r /HKxXT authentication 认证；鉴证
s#`%c({U| authority to purchase 委托购买证；委购书
jz't!wj authorization 认可；核准；授权；授权书
t!c8 c^HR authorization by direction 指示授权
J9)wt ?%j authorization by instruction 指令授权
=v T3SY authorization by warrant 令状授权
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GIf& authorization of unit trust 单位信托的认可
}U7>_b2 authorized agent 指定代理人
qnW 5I_] authorized capital 法定资本
ItDe_|!L authorized clerk 出市员
vNL f)B authorized dealer 认可交易商
to[EA6J8l authorized financial institution 认可财务机构
jPP aL] authorized fund 认可基金
MVjc.^ authorized fund house 获授权的基金公司；认可基金公司
Xx:0Nt] authorized institution 认可机构
>r{3t{ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
}1TfKS]m> authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
G(JvAe]r authorized insurer 获授权保险人；获认可承保人
Q}^
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u9:;ft{}N authorized person 获授权人
'Vy$d<@s[ authorized representative 获授权代表
$Bz |[= authorized share capital 法定股本
J nhHV(H automated quotation system 自动报价系统
+6* oO| Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
lk \|EG 自动交易系统〔香港期货交易所有限公司〕
rr3NY$W automatic adjustment mechanism 自动调整机制
j_&/^-; e automatic adjustment system 自动调整系统
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Ci^1F Automatic Clearing House 自动票据交换所
7$x@;%xd automatic exchange rates accumulation system 自动化汇率累集系统
-2v|d]3qG Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
^wb -s automatic teller machine [ATM] 自动柜员机
dS0G+3J&+E autopay 自动转帐
\>cZ = available assets 可用资产
wz.Il-sm available fiscal reserve 现存财政储备
]O<Yr' available profit 可用利润
EYGJDv(S Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
TnL%_!V! average 平均；平均数；海损
MgHyKn'rL average basic salary 平均基本薪金
TmKO/N@} average consumer expenditure 平均消费开支；一般消费开支
_M:)x0(" average cost 平均成本
e x'd^y average cost of land production 增辟土地平均成本
#Q 2$v; average daily turnover 平均每日成交额
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NI?$ average daily wage rate 平均每日工资率
`C=!8q average expenditure pattern 平均开支模式
5Ag]1 k{ average growth rate 平均增长率
$msT,$NJ average net fixed assets 固定资产平均净值
da\K>An> average of relatives 相对价格平均数
5ez"B]&T average price 平均价格
5zpk6FR$ average propensity to consume 平均消费倾向；一般消费倾向
$Y $!nPO average propensity to save 平均储蓄倾向；一般储蓄倾向
2s-f?WetbP average rate 平均率
i= ~HXr} average revenue 平均收入；平均收益
jA=uK6m average stock 平均库存；平均存货
n.$<D[@ average yearly rent 平均年租
)K@ 20Q+0K avoidance of double taxation 避免双重课税
3tnY K& avoidance of tax 避税
