A:
8 !{;yz A share Ａ股；甲类股份
D&)w =qIu abatement of tax 减税；减扣免税额
$qvk9 B0E ABN AMRO Bank N.V. 荷兰银行
CrTGC%w{= above-the-line expenditure 线上项目支出；经常预算支出
1u%e7 above-the-line receipt 线上项目收入；经常预算收入
TB oN8cB} ABSA Asia Limited 南非联合亚洲有限公司
~ |F Kl% absolute change 绝对数值变更
K3CT xU( absolute expenditure 实际开支
QqF&l MH absolute guideline figure 绝对准则数字
bD: y u absolute interest 绝对权益
{9/ayG[98 absolute order of discharge 绝对破产解除令
z?b[ 6DLV; absolute profit margin 绝对利润幅度
K #f*LV5 absolute value 实值；绝对值
z~ Ec * absolutely vested interest 绝对既得权益
|aaoi4OJ absorbed cost 已吸收成本；已分摊成本
7H,p/G?]k absorption 吸收；分摊；合并
\v *WI)] absorption rate 吸收率；摊配率；分摊率
;|.~'' : ACB Finance Limited 亚洲商业财务有限公司
)`4g , W acceptable form of reciprocity 合理的互惠条件
ZRD@8'1p acceptable rate 适当利率；适当汇率
_Q S +{
acceptance agreement 承兑协议
CH`_4UAX% acceptance for honour 参加承兑
yj q~O~ acceptor 承兑人；接受人；受票人
vWGjc2_ acceptor for honour 参加承兑人
kS\A_"bc accident insurance 意外保险
>$%rs c}^ Accident Insurance Association of Hong Kong 香港意外保险公会
9rd7l6$R" accident insurance scheme 意外保险计划
>3{l "SPU accident year basis 意外年度基准
t V]BcDp accommodation 通融；贷款
7GyJmzEE accommodation bill 通融票据；空头票据
*irYSTA$ accommodation party 汇票代发人
H&yK{0H account balance 帐户余额；帐户结余
SL j2/B0 account book 帐簿
8/tvS8I#y account collected in advance 预收款项
xn=/SIS account current book 往来帐簿
dHAI4Yf4U account of after-acquired property 事后取得的财产报告
wM2[i account of defaulter 拖欠帐目
~EV7E F account payable 应付帐款
|q(
.j4[i account payee only [A/C payee only] 只可转帐；存入收款人帐户
;:^^ Qfp account receivable 应收帐款
XSw!_d account receivable report 应收帐款报表
z. 6-D account statement 结单；帐单；会计财务报表
3ZAPcpB2 account title 帐户名称；会计科目
jTDaW8@L accountant's report 会计师报告
pOe "S Accountant's Report Rules 会计师报告规则
: X66[V&eH accounting and auditing procedure 会计与审计程序；会计与核数程序
fD1a)Az Accounting Arrangements 《会计安排》
;q3"XLV(T[ accounting basis 会计基础
+H'{!:e5 accounting by Official Receiver 破产管理署署长呈交的帐目
$_u9Y! Accounting Circular 《会计通告》
QoU0>p+ 2 accounting class 会计类别
App9um3: accounting date 记帐日期；会计结算日期
_a?(JzLw5 accounting for money 款项核算
[1 ?
Accounting Officer 会计主任
q@"0(Oj accounting period 会计报告期；会计期
>~D-\,d|f accounting policy 会计政策；会计方针
R
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]csfK${ accounting principle 会计准则
C5W}
o:jE accounting record 会计记录
LH" CIL2 accounting report 会计报告
iaq+#k@ V Accounting Services Branch [Treasury] 会计事务部〔库务署〕
^xpiNP!?a Accounting Society of China 中国会计学会
=/|2f; Q accounting statement 会计报表
h V Qj$TA accounting system 会计制度；会计系统
-=+@/@n V accounting transaction 会计事项；帐务交易
tlz+ !> accounting treatment 会计处理
3fb"1z# accounting year 会计年度
F/QRg XV accretion 增值；添加
[Ju5O[o accrual 应计项目；应累算数目
]W7e2:Hra accrual basis 应计制；权责发生制
;mi +[`E accrual basis accounting 应计制会计；权责发生制会计
:M |<c9I
accrue 应累算；应计
TsvF~Gdp accrued benefit 应累算利益
@_+B'<2 accrued charges 应计费用
y1FE +EX[ accrued cumulative preference share dividend 应累算的累积优先股股息
+im >| accrued expenses 应累算费用
OH* accrued interest payable 应付利息；应计未付利息
gaIN]9wLm accrued interest receivable 应收利息；应计未收利息
t& *K accrued right 累算权益
w<0F-0:8 accruing profit 应累算的利润
6UXDIg= accumulated fiscal reserve 累积财政储备
ISbhC!59 accumulated profit 累积利润；滚存溢利
1
po.Cmx accumulated reserve 累积储备
\ QZ~w_ accumulation of surplus income 累积收益盈余
Rl%?c5U/$ acquired assets 既得资产
$U]KIHb acquisition 收购；购置；取得
+W8L^Wl acquisition cost 购置成本
9k`}fk\M acquisition expenses 购置费用
cGE,3dsF[ acquisition of 100% interest 收购全部股权
&azy1.i~ acquisition of control 取得控制权
9?IvSv}z acquisition of fixed assets 购置固定资产
B F,8[|%# acquisition of shell “买壳”
~h <<-c acquisition price 收购价
N1vPY]8 act of God 天灾
k^Gf2%k acting partner 执事合伙人
g Z^'h W-{ active market 买卖活跃的市场；交投畅旺的市场；旺市
TrEo5H ; active partner 积极参与的合伙人
4|]0%H~n6 active trading 交投活跃
/3!c
;( actual circulation 实际流通
wUj#ACqB actual cost 实际成本
5N_w(B actual expenditure 实际开支；实际支出
Ei
Yj `P actual income 实际入息；实际收入；实际收益
ZSUbPz actual market 现货市场
Kz>Bw; R( actual price 现货价；实际价格
| k:e cw actual profit 实际利润
A0@E^bG actual quotation 实盘；实际价位；实际报价
L2j7w006 actual year basis 按实际年度计算
EJz?GM actuals 实货
}+F&=-P) actuarial investigation 精算调查
3 u tv actuarial principle 精算原则
j$5S_]2 actuarial report 精算师报告
2j UEL=+Y Actuarial Society of Hong Kong 香港精算学会
]m(C}} actuarial valuation 精算师估值
ma%PVz`I;9 actuary 精算师
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:^c ad referendum agreement 暂定协议；有待覆核的协定
+4r.G(n), ad valorem duty 从价税；按值征税
/ta5d;@ ad valorem duty system 从价税制
l0&Y",vy ad valorem fee 从价费
z87_/ (nu ad valorem tariff 从价关税
hYI0 S7{G additional allowance 额外免税额
#AN ]mH additional amount for unexpired risk 未过期风险的额外款额
j mH=W) additional assessable profit 补加应评税利润
~@Wg3'& additional assessment 补加评税
E;vF
:?| additional commitment 额外承担
z5|m`$gy additional commitment vote 额外承担拨款
_Z>I"m additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
'Wv`^{y <^ additional dependent parent allowance 供养父母额外免税额
YWXY 4*G additional provision 额外拨款
,2R7 AHk additional stamp duty 附加印花税
+ bU*"5" additional tax 补加税罚款；补加税款
d h~ cj5 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
b;O@|HK&~ adjudged bankrupt 被裁定破产
0&@pD`K e adjudicated bankrupt 裁定破产人
cj5; X K adjudication fee 裁定费；评定印花税额手续费；评估契据费
A@o:mZ+XN( adjudication of bankruptcy 裁定破产；宣告破产
el"XD"* adjudication of insolvency 裁定无力偿还债务
H/I1 n\ adjusted actual 经调整的实数；调整后的实数
w~n7l97Pw adjusted current assets 经调整的流动资产；调整后的流动资产
.GM}3(1fX` adjusted figure 经调整的数字；调整后的数额
] C&AU[U* adjusted liabilities 经调整的负债；调整后的负债
v[*&@aW0n adjusted loss 经调整的亏损；调整后的亏损
6iZ:0y0t+6 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
VOY#Y*)g adjusted profit 经调整的利润；调整后的利润
H ({Y adjusted surplus 经调整的盈余额；调整后的盈余额
mx ]a @tu adjusted value 经调整的价值；调整后的价值
{=q$k=ib adjustment 调整；修订；理算〔保险〕
#@v$`Df< adjustment centre 调剂中心
' t hEZ adjustment lag 调整过程的时间差距；调整时差
{$ (X,E adjustment mechanism 调整机制
9w B}EDZ adjustment of loss 亏损调整
"+@>!U adjustment process 调整过程；调整程序
y. A]un1 adjustment range 调整幅度
_Dv< administered exchange rate 受管制汇率
iL ](w3EM Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
l[cBDNlrC; administration expenses 行政费用
waYH_)Zx administration fee 手续费；行政费
]-D&/88`` administration in bankruptcy 破产管理
p`CVq `k administration order 遗产管理令
|LwW/>I administrator 管理人；遗产管理人
{Iu9%uR>@ administrator of the estate 遗产管理人
<8SRt-Cr admission of debt 债项承认书
D |lm, admission of proof 接纳债权证明
D sI{*# advance 放贷款项；垫付款项；预支款项；预付款项
OSDx advance account 暂支帐目；预付款帐户
t]QGyW A] advance compensation 预付补偿金
Z`9yGaTO advance from shareholder 股东垫款
3SU:Xd(\o advance pending reimbursement 预支以待日后付还
j 0]| $p advanced economy 先进经济体系
@[ vwqPOL advancement 预付；预付财产
[tP6FdS/M= advances warrant 垫款令
1I1Z), advancing 贷出
&E{i#r)'T adverse balance 逆差
aglW\L T^ adverse exchange 逆汇
ENEn Hu^ advertisement addressed to shareholders 在报章刊登的致股东通告
^UJ#YRzi advice for collection 托收通知书
{TWgR2?{C advice of drawing 提款通知书；汇票通知书
)}KQtkU8: advice of payment 付款通知
:AzP3~BI Advisory Committee [Securities and Futures Commission]
YdT-E 谘询委员会〔证券及期货事务监察委员会〕
rP=!!fC1; Advisory Committee on Diversification 经济多元化谘询委员会
w2mL L?P affidavit 誓章；遗产申报誓章
\!_:<"nX. affidavit of no receipt 述明无收款的誓章
MUs~ZF affiliate 联号；联营公司；附属公司
J(s%"d affiliated company 附属公司；联号；联营公司
#G/
_FRo` affirmation [estate duty] 非宗教式宣誓〔遗产税〕
k\~A\UIYo affordability 负担能力
LM~,`#3 Ru African Development Bank [AfDB] 非洲开发银行
Rw R.*?# after-acquired property 事后取得的财产
2|8&=K / after-hours dealing 市后交易
4 <&8`Q after-tax profit 税后盈利；税后利润；税后溢利
!FhiTh:GCh agency agreement 代理协议
u{/!BCKE agency expenses 代理机构的开支
+"!=E
erKi agency fee 代理费
}"{NW!RfP Agency Law 《代理法》
sHr!GF agent 代理人；承销人
@6~OQN agent of company 公司代理人
T 5jZd@VT, agent's fee 代理人费；经纪费
u\]aUP
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=u+.o<
aggregate amount 总款额；总额
n*
7mP aggregate assets and liabilities 总体资产与负债
h>l aggregate at constant price 按固定价格计算的总体数字
d:x=g i! aggregate demand 总需求
N;.cZp2 aggregate gross position 总持仓量
o3mxtE] aggregate limit 总限额
L,QAE)S'a aggregate of salaries tax 合计薪俸税
1 ^k# g, aggregate performance 总体表现；总体业绩
0tzMu# aggregate supply 总体供应
NyJ=^=F# aggregate surplus 总盈余
@$ea-fK?? aggregate total 整体总额
p(5'|eqBV aggregate value 总值；合计价值
?b&~(,A{ aggregated basis 合计基准
OSvv\3= aggregated net chargeable income 合计应课税入息实额
wJ | wAS aggregation 合并计算；合计；总和
1Xv- e8M aggregation of incomes of husband and wife 夫妇入息合并计算
W9$mgs=S`E aggregation of property 财产的总和
}+_Z| >qv agio 差价；贴水
l*l(QvN_ 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》
kp+\3z _ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
r|bvpZV 《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》
dB^')-wA Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
g!k'tizYD 《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》
$jDp ^ - Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
/ y \K La 《香港政府和大韩民国政府关于相互促进和保护投资协定》
8")1, agreement for a settlement 授产协议
lIN`1vX ( agreement for assignment 转让协议
zqq$PaH* agreement for sale 售卖协议；买卖协议
.-:R mYGR agreement for sale and purchase 买卖协议
05<MsxB"w agreement for the payment of interest 支付利息协议
igV4nL agreement for the repayment of money 还款协议
{FavF 9O agreement of reinsurance 再保险协议
ye9-%~sjX Agricultural Bank of China 中国农业银行
/FZ@Z] Q0G air passenger departure tax 飞机乘客离境税
D\:~G}M Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
6^L4wd7) airport tax 机场税
hE-u9i alcohol duty 酒精税
'WUevPmt alienation 让与；让渡；转让
8#Q=CTjF alimony 生活费；赡养费
GUe&WW:Sqk All Ordinaries Index [AOI] 所有普通股指数
ya9V+/i7T_ all risks 全险；综合险
XZaei\rUn) All Sales Record for Stock Market 《股票市场成交报告》
IEB|Y Allied Capital Resources Limited 新联财务有限公司
0% all-items index [Consumer Price Index] 总指数〔消费物价指数〕
[-@Lbu-| allocation letter 拨款信件
ypuW}H%` allocation of fund 分配款项；预留款项
sQT0y(FW allocation of profit 利润分配；溢利分配
4g.y$ allocation warrant 拨款令
:EK.&% 2 allotment 分配；配股
!V =s^8nj allotment notice 股份配售通知；配股通知
<tEN1i allotment of shares 股份分配
hr8v O"tZN allowable 可获宽免；免税的
F:8cd^d~u allowable business loss 可扣除的营业亏损
Xm7Nr# allowable expenses 可扣税的支出
(aX5VB ** allowance 免税额；津贴；备抵；准备金
]Je A29 allowance for debts 债项的免税额
a9ab>2G?FR allowance for depreciation by wear and tear 耗损折旧免税额
?PIOuN = allowance for funeral expenses 殡殓费的免税额
_fH.#C allowance for inflation 为通货膨胀而预留的款项；通胀准备金
o0>z6Ya< allowance for repairs and outgoings 修葺及支出方面的免税额
+G3&{#D
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+3
2"vq)_ alteration of capital 资本更改
\advF KN alternate trustee 候补受托人
89>U Koc? amalgamation 合并
g E/O 29Y ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
O)'Bx=S4Ke ambit of charges 征税范围；收费范围
:bLL N amended valuation 经修订的估值
Tsez&R$k American Commodities Exchange 美国商品交易所
-*s Da6L American Express Bank Limited 美国运通银行
Ojx1IL American Stock Exchange 美国证券交易所
7P`|wNq amortization 摊销
"8Ud&o amount due from banks 存放银行同业的款项
d#N< t` amount due from banks abroad 存放海外银行同业的款项
R1YRqk amount due from holding companies 控股公司欠款
Q0f7gY1-% amount due from local banks 存放本港银行同业的款项
i#t)tM " amount due to banks 银行同业的存款
-E4e8'P;5 amount due to banks abroad 海外银行同业的存款
6xs_@Vk|d amount due to holding companies 控股公司存款
JDi|]JY amount due to local banks 本港银行同业的存款
ZGHkW9b& amount due to outport banks 外埠银行同业的存款
-<gGNj.x- amount for note issue 发行纸币的款额
z?HP%g'M~ amount of bond 担保契据的款额
).TQYrs amount of consideration 代价款额
y>vr Uxgo amount of contribution 供款数额
(u81p amount of indebtedness 负债款额
nf5Ld"|%9 amount of principal of the loan 贷款本金额
Uhc2`r#q amount of rates chargeable 应征差饷数额
) 5r *2I amount of share capital 股本额
[YY[E 7 amount of sums assured 承保款额
? Sj3-*/? amount of variation 变动幅度
SU.T0>w amount of vote 拨款数额
3_W1)vd{ amount payable 应付款额
vMsb@@O\ \ amount receivable 应收款额
#Sj:U1x Amsterdam Stock Exchange 阿姆斯特丹证券交易所
ZqQJFyV* analysis 分析
I| qoH N,g ancillary risk 附属风险
G J=<~S" annual account 周年帐目；周年帐目报表；年度决算；年结
{I|iUfy annual accounting date 年结日期
33lD` 4 i+ annual allowance 每年免税额；年积金；年度津贴；年津
m$xL#omD annual balance 年度余额
-MV </ annual disposable income 每年可动用收入
nz:I\yA annual estimates 周年预算
(&4aebkZO annual fee 年费
q/Dc*Qn
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hPhNDmL#3 annual growth rate 年增率；每年增长率
9FT;? ~, annual long-term supplement 长期个案每年补助金
r5XG$:$8\ annual pensionable emolument 可供计算退休金的年薪
i D V.L annual report 年报
MR/jM@ 8 Annual Report on the Consumer Price Index 《消费物价指数年报》
h&\%~LO. annual return 周年报表；周年申报表；每年报税表格
kAbRXID Annual Return Rules 《周年报表规则》
C2;qSKG3{m annual review of consumer prices 每年消费物价回顾
G\S\Qe{P~ annual roll-forward basis 逐年延展方式
ngoo4}
annual salary 年薪
T8 k@DS annual statement 年度报表；年度决算表
q1sK:)Hu+ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
~9JU_R^%m annuitant 年金受益人
GwHMXtj4 annuity 年金
Y,OSQBgk annuity contract 年金合约
UXVjRY`M.\ annuity on human life 人寿年金
'f9 fw^ antecedent debt 先前的债项
~d :Z |8 ante-dated cheque 倒填日期支票
s7 IaU|m anticipated expenditure 预期开支
F
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TJ3 CXyRq anticipated revenue 预期收入
wkK61a h6 anti-inflation measure 反通货膨胀措施
] %jlaXb anti-inflationary stance 反通货膨胀立场
(i^3Lw : apparent deficit 表面赤字
4]jN@@ apparent financial solvency 表面偿债能力
aJlSIw*Q, apparent partner 表面合伙人
+!IIt {u application for personal assessment 个人入息课税申请书
w?6"`Mo application of fund 资金应用
/T`L;YE application to release as liquidator and to destruct the books of accounts and documents
F23/|q{{ 申请免除清盘人职务及毁灭帐簿与文件
T_b k% appointed actuary 委任精算师
CZ*c["x2 appointed auditor 委任核数师；委任审计师
S+>1yvr), appointed trustee 委任的受托人
lwhAF, '$ appointer 委任人
R9Wh/@J] apportioned pro rata 按比例分摊
>VnkgY apportionment 分配；分摊
DQM\Y{y|3 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
7q*L-Xe]k apportionment formula 分摊方程式
|><hdBQXX< apportionment of estate duty 遗产税的分摊
a<l(zJptG appraisal 估价；评估
|[n-H;0 appreciable growth 可观增长
@BWroNg{ appreciable impact 显着影响
4Y5Q>2D} appreciable increase 可观增长
s0"S;{_# appreciation 增值；升值
r+fR^hv appreciation against other currencies 相对其他货币升值
D4[1CQ@}4D appreciation of the exchange value of Hong Kong dollar 港元汇值上升
n.]K"$230 appreciation tax 增值税
sXp>4MomV appropriation 拨款；拨用；拨付
Mi&,64< appropriation account 拨款帐目
)NJD+yQ% Appropriation Bill 拨款法案
z5-vx ` appropriation-in-aid system 补助拨款办法
Z.+-MN WV approved assets 核准资产
6>ZUx}vYj approved basket stock 认可一篮子证券
Szrr`.'] approved budget 核准预算
Dk4Jg++ approved charitable donation 认可慈善捐款
+HNY!f v9 approved charitable institution 认可慈善机构
`2\vDy1,j approved currency 核准货币；认可货币
\D(6t!Ox approved estimates 核准预算
az@{O4 approved estimates of expenditure 核准开支预算
I#QBJ# approved overseas insurer 核准海外保险人
v#
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@K/}Ob4
approved pooled investment fund 核准汇集投资基金
l-4T Tg approved provident fund scheme 认可公积金计划
?ihkV? ;) approved provision 核准拨款
7 ET^, 6 approved redeemable share 核准可赎回股份
Xk%92Pt o approved regional stock 认可地区性证券
sh(G{Yz@ approved retirement scheme 认可退休金计划
preKg $U approved subordinated loan 核准附属贷款
1lZl 10M:f arbitrage 套戥；套汇；套利
(yWU9q)5 arbitrageur 套戥者；套汇者
Q{6Bhx *> arbitrary amount 临时款项
8X`iMFa.P arrangement 措施；安排；协定
:RR<-N5+ arrears 欠款
CrC1&F\dq arrears of pay 欠付薪酬
+c5z-X$^] arrears of revenue 逾期未收税款；逾期未收的帐项
p@] \ N articles of association 组织章程；组织细则；组织章程细则
IBWUXG; Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
mY ?^] 3-_ ascertainment of profit 确定利润
\G }EI|Wo "Asia Clear" “亚洲结算系统”
T8E=}!68w} Asia Commercial Bank Ltd. 亚洲商业银行有限公司
!a?$ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
}yZ9pTB.?E Asian Development Fund [ADF] 亚洲发展基金
BYt#aqf Asian dollar bond 亚洲美元债券
@ qWgokf Asian dollar market 亚洲美元市场
6j{9\
R Asian dollar rate 亚洲美元利率
7?< .L Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
BYuF$[3ya& Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
X[b= 25Ct asked price 沽盘；喊价；索价；卖方报价
=4cK9ac assessable income 应评税入息
B9pro%R1Bo assessable loss 应评税亏损
:4s{?IY)l assessable profit 应评税利润
U8L%=/N>B assessable value 应评税值
<a7y]Py assessed profit 估定利润
j|"#S4IX)F assessed value 经评估价值
9,\b $?9 assessment 评税；评定；估价；评税单
f<WP< !N% assessment number 评税编号；估价编号
^lhV\YxJ assessment of additional tax 补加税评税
4eTfb assessment of performance 业绩评估；实绩评价
$j*%}x~[ Assessor 评税主任
s^+h> asset price bubbles 资产价格泡沫
= #]^H c asset-backed securities 具资产保证的证券
TUoEk assets accretion 资产增值
M72. assets and liabilities 资产与负债
~pA_E!3W assets betterment statement 资产递增表；资产改进表
p\OUx Am assets lending 实物放款；有抵押贷款
QP f*!E assets of the company passing on the death 死者去世时转移的公司资产
<?'d \B assets pledged as security for liabilities 用作负债抵押的资产
'<_nL8A^ assets portfolio 资产投资组合
V(Ll]g/T_; assets price 资产价格
b ,"gBg assets quality 资产质素
JVbR5"+. assets realization 资产变现
_<pSCR0 assets refinancing arrangement 资产再集资安排
`s93P^% assets securitization 资产证券化
/.r|ron:e assets situated outside Hong Kong 在香港以外地方的资产
p>Dv&fX assets stripping 削减资产；拆卖资产
8&?Kg>M assets value 资产值
_7r<RZ assignee 承让人
9 }^nozR,I assignment 转让；转让书；转让契
;0D T f assignment of interest 权益转让
9TRS#iVL+* assignment of letters patent and trade mark 专利证书及商标转让
dPplZ,Y% assignment of property 物业转让；物业转让书
GlkTpX^b assignment right 转让权
1y@d`k`t: assignor 转让人
?145^ w associate 有联系的人；有关连人士；相联者；合伙人；联系人
7(cRm$)L Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
t E3#Uq associate member 附属会员
P{j2'gg3 associated body corporate 相联法人团体
=Hplg>h) associated company 相联公司；联属公司
c,nE@~ul2 associated corporation 相联法团
Zp@j*P Association of Chartered Certified Accountants [ACCA] [United Kingdom]
t}L kl( 公认会计师公会〔英国〕
$SAq/VHI1] Association of Futures Exchange Brokers 香港期货经纪协会
;8\w$SPP Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
R6l`IlG` association of underwriters 承保人组织
\6o%gpUkD assumption of control 接管
5(RFk Zn4[ assurance 担保；保险；转易；转易书
x"xl3dRu assurance of interest 权益的转易
xUl=N at 19XX price 按一九ＸＸ年价格计算
r
>bMx~a] at a discount 按赔价计算；按贴水价格计算；打折扣
IcmTF #{D at a premium 按溢价计算；按升水价格计算
)D'SfNx#{ at call 通知付款；按通知
uYVlF@] at constant market price 按固定市价计算
&?N1-?BjM at constant price 按固定价格计算
2F* spu
at cost 按成本计算
B].V|8h at current market price 按当时市价计算；按现时市价计算
6;s.%W at current price 按当时价格计算；按现时价格计算
_8x:%$ at factor cost 按要素成本计算；按生产要素成本计算
vN#?>aL at money-of-the-day price 按付款当日价格计算
Y,Bz BUWK at or better 按指定或较佳价位〔买卖指令〕
ZL/iX~}a' at par 按面值计算；平价
<q@/ Yy3 2 at sight 见票即付
dqF]kP,VG at the close 按收市盘
N$>.V7H& at the opening 按开市盘
O[%"zO"S attestation 见证；见证条款
BUcPMF%\y: at-the-money option 平价期权
XY %er attorney 受权人；受托代表人
}j<:hD QP attornment 新拥有人承认书
P^9y0Q attributable profit 可归属利润
|@'/F #T attributable share value 可归属股份价值
;
kPx@C
Auckland Stock Exchange 奥克兰证券交易所
zq]I"0Bi. auction 拍卖
,:6 gp3 auctioneer 拍卖商
@BQJKPF* audit 审计；核数
o/0cd Audit Commission 审计署
7A:k Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
ToMvP B); 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
U9w0kcUw#J audit review 帐目审查
Ws;S=|9,7~ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
NGQBOV audited account 审计帐目；经审计的帐目
<ZmC8&Uo audited annual account 经审计的周年帐目
}!_x\eq^ audited balance sheet 经审计的资产负债表
|2RoDW auditor 核数师；核数主任；审计师
P5$d#Y(= auditor's certificate 核数师证明书；审计师证明书
- Q3jK)1 auditor's report 核数师报告；审计师报告
ogD 8qrZ6J Aussie bond 澳元债券
u|]{|Ya'% austerity budget 紧缩预算
K1y] Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
TCShS}q;% Australia All Ordinaries Index 澳洲所有普通股票指数
bloe|o! Australian Dollar [AUD] 澳元
iCd$gwA>F Australian Options Market 澳大利亚期权市场
p;8I@~dh Australian Securities Commission 澳洲证券事务监察委员会
NTq#'O) f Australian Society of Certified Practising Accountants 澳洲执业会计师公会
as#_Fer`U Australian Stock Exchange 澳大利亚证券交易所
=NJ:%kvF Austrian Schilling [ATS] 奥地利先令
B%y?+4;zA authentication 认证；鉴证
pO]{Y?X: authority to purchase 委托购买证；委购书
%3p~5jhm1 authorization 认可；核准；授权；授权书
117`=9F authorization by direction 指示授权
=AaTn::e/ authorization by instruction 指令授权
Q\H1=8 authorization by warrant 令状授权
GJTKqr|1O authorization of unit trust 单位信托的认可
7 2Zp%a= authorized agent 指定代理人
\iN3/J4 authorized capital 法定资本
jLc"1+ authorized clerk 出市员
wY$'KmNW authorized dealer 认可交易商
r .-U=ql authorized financial institution 认可财务机构
YoC{ t&rY authorized fund 认可基金
LYTx8 authorized fund house 获授权的基金公司；认可基金公司
{?X#E12vf authorized institution 认可机构
qH 1k authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
.kbo]P authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
0EWov~Y? authorized insurer 获授权保险人；获认可承保人
M:[rH authorized investment 特准投资项目
pTzwyj!SD authorized person 获授权人
3)D' Yx authorized representative 获授权代表
<V`1?9c7D1 authorized share capital 法定股本
A=N &(k automated quotation system 自动报价系统
ajr);xd Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
_ ^ Jhn cL 自动交易系统〔香港期货交易所有限公司〕
~Qg:_ @@\ automatic adjustment mechanism 自动调整机制
|ZJ<J)y automatic adjustment system 自动调整系统
"6^~-` O Automatic Clearing House 自动票据交换所
mBAI";L3 automatic exchange rates accumulation system 自动化汇率累集系统
:A,g :B Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
f&=WgITa automatic teller machine [ATM] 自动柜员机
.$ o0$`} autopay 自动转帐
U3UKu/ Z available assets 可用资产
x6n( BMr available fiscal reserve 现存财政储备
F,hiKq* available profit 可用利润
p* '%<3ml Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
3bWYRW average 平均；平均数；海损
b\Wlpb=QZ average basic salary 平均基本薪金
_%r +?I average consumer expenditure 平均消费开支；一般消费开支
AqqD! average cost 平均成本
k U75 average cost of land production 增辟土地平均成本
[
GcH4 E9r average daily turnover 平均每日成交额
(n cm]W average daily wage rate 平均每日工资率
OV~]-5gau average expenditure pattern 平均开支模式
1\t# *N average growth rate 平均增长率
g$^:2MT"aQ average net fixed assets 固定资产平均净值
\O zPDN average of relatives 相对价格平均数
E*B6k!: average price 平均价格
lwVo%- average propensity to consume 平均消费倾向；一般消费倾向
7O.?I#
76 average propensity to save 平均储蓄倾向；一般储蓄倾向
HpXQ D; average rate 平均率
,ORwMZtw{H average revenue 平均收入；平均收益
cr wui 8 average stock 平均库存；平均存货
"r+ v^ average yearly rent 平均年租
G5l?c@o avoidance of double taxation 避免双重课税
ce&Q}_ avoidance of tax 避税
