A:
)r46I $]> A share Ａ股；甲类股份
o>M^&)Xs abatement of tax 减税；减扣免税额
my A;Y ABN AMRO Bank N.V. 荷兰银行
9 wR D=a above-the-line expenditure 线上项目支出；经常预算支出
z|3v~, above-the-line receipt 线上项目收入；经常预算收入
8j>V?'Szk ABSA Asia Limited 南非联合亚洲有限公司
S} UYkns* absolute change 绝对数值变更
1!^BcrG . absolute expenditure 实际开支
#tKks:eL absolute guideline figure 绝对准则数字
n 3$=& absolute interest 绝对权益
Q$U.vF7BnP absolute order of discharge 绝对破产解除令
&$ |~", absolute profit margin 绝对利润幅度
>;Hx<FKxP absolute value 实值；绝对值
(X@\2M4@T# absolutely vested interest 绝对既得权益
legWY)4D; absorbed cost 已吸收成本；已分摊成本
b~&cYk ' absorption 吸收；分摊；合并
5Yv*f: absorption rate 吸收率；摊配率；分摊率
D
1.59mHsD ACB Finance Limited 亚洲商业财务有限公司
Nmx\qJUR( acceptable form of reciprocity 合理的互惠条件
R_G2C@y* acceptable rate 适当利率；适当汇率
1K3XNHF acceptance agreement 承兑协议
,mm97 I acceptance for honour 参加承兑
-E\G3/*51 acceptor 承兑人；接受人；受票人
/rZk^/' acceptor for honour 参加承兑人
/4W f\
Zu accident insurance 意外保险
$E Y[CA
E Accident Insurance Association of Hong Kong 香港意外保险公会
X i"9y @ accident insurance scheme 意外保险计划
0 8L;u7u accident year basis 意外年度基准
tkV[^OeU> accommodation 通融；贷款
qWW\d' , . accommodation bill 通融票据；空头票据
K{_~W yRF accommodation party 汇票代发人
liYsUmjZ= account balance 帐户余额；帐户结余
S=P}Jpq?Y; account book 帐簿
z+.G>0 M account collected in advance 预收款项
Q(<A Yu account current book 往来帐簿
'G65 zz account of after-acquired property 事后取得的财产报告
sBZn0h@ account of defaulter 拖欠帐目
?M'C Tz}<\ account payable 应付帐款
|[n\'Xy;{ account payee only [A/C payee only] 只可转帐；存入收款人帐户
wm#(\dj account receivable 应收帐款
6xx.Z3v account receivable report 应收帐款报表
7Z2D}O + account statement 结单；帐单；会计财务报表
w
aniCE o account title 帐户名称；会计科目
m)6 6g]F+ accountant's report 会计师报告
Z]Xa:[ Accountant's Report Rules 会计师报告规则
QswPga(- accounting and auditing procedure 会计与审计程序；会计与核数程序
je$H}D Accounting Arrangements 《会计安排》
~Zsj@d accounting basis 会计基础
(+v':KH3_ accounting by Official Receiver 破产管理署署长呈交的帐目
7a9">:~ Accounting Circular 《会计通告》
D>jtz2y=D accounting class 会计类别
8# $HKWUK accounting date 记帐日期；会计结算日期
B D]J/o accounting for money 款项核算
KLM6#6` Accounting Officer 会计主任
xytW E:= accounting period 会计报告期；会计期
H9jlp.F accounting policy 会计政策；会计方针
L$c 1<7LU accounting practice 会计惯例
5( #z)T accounting principle 会计准则
8-+# !] accounting record 会计记录
]uhG&:
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Fb<'L5}i Accounting Services Branch [Treasury] 会计事务部〔库务署〕
0(c,J$I]Z! Accounting Society of China 中国会计学会
kV sX/ ~$ accounting statement 会计报表
G$Y F0Nc accounting system 会计制度；会计系统
NUnwf
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qDG x (d accounting treatment 会计处理
Nb lPVxS accounting year 会计年度
8Q/cJ+& accretion 增值；添加
4?@5JpC9VA accrual 应计项目；应累算数目
H8"RdKwg? accrual basis 应计制；权责发生制
g&/lyQ+G accrual basis accounting 应计制会计；权责发生制会计
"n3n-Y#' accrue 应累算；应计
RQ|K?^ k
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Vfd_nD^8oZ accrued charges 应计费用
I SZE P8w accrued cumulative preference share dividend 应累算的累积优先股股息
R|Bi%q|4P accrued expenses 应累算费用
t@lTA>;U@ accrued interest payable 应付利息；应计未付利息
"
AvEo accrued interest receivable 应收利息；应计未收利息
pD P*
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OkQ<
Sc accruing profit 应累算的利润
b/.EA' / accumulated fiscal reserve 累积财政储备
TQt[he$O accumulated profit 累积利润；滚存溢利
d^?e*USh accumulated reserve 累积储备
Se??E+aX accumulation of surplus income 累积收益盈余
85"Szc-# acquired assets 既得资产
m6
M/G acquisition 收购；购置；取得
7h/Mkim$5 acquisition cost 购置成本
d>J
+7ex+ acquisition expenses 购置费用
KDg%sgRu} acquisition of 100% interest 收购全部股权
nUq@`G acquisition of control 取得控制权
1 h(n}u acquisition of fixed assets 购置固定资产
;(E]mbV'= acquisition of shell “买壳”
De$Ic"Z9L acquisition price 收购价
M Ir[_ act of God 天灾
# .&t'"u acting partner 执事合伙人
9_*3xu<7i active market 买卖活跃的市场；交投畅旺的市场；旺市
~]%re9jG W active partner 积极参与的合伙人
Q%'4jn?H active trading 交投活跃
;YokP iBy actual circulation 实际流通
f~?5;f:E actual cost 实际成本
Yc[vH=gV} actual expenditure 实际开支；实际支出
'h&>K,U?5 actual income 实际入息；实际收入；实际收益
f
4K) Z
e actual market 现货市场
+ tkm,> s actual price 现货价；实际价格
]\ZJaU80I~ actual profit 实际利润
I7XM2 xM actual quotation 实盘；实际价位；实际报价
Y]&2E/oc actual year basis 按实际年度计算
j5hQ;~Fa| actuals 实货
IwXQbJ3v_ actuarial investigation 精算调查
,UVd+rY} actuarial principle 精算原则
vG}\Amx+ actuarial report 精算师报告
]$)};8;7W Actuarial Society of Hong Kong 香港精算学会
1i qgTi> actuarial valuation 精算师估值
vE t=enQ actuary 精算师
pTQ7woj} ad referendum agreement 暂定协议；有待覆核的协定
_N uHz ad valorem duty 从价税；按值征税
F+zH gE ad valorem duty system 从价税制
qCk`398W ad valorem fee 从价费
IL&R&8' ad valorem tariff 从价关税
Ey& A\ additional allowance 额外免税额
gv jy'Rm additional amount for unexpired risk 未过期风险的额外款额
qi_uob additional assessable profit 补加应评税利润
( F R additional assessment 补加评税
K#v @bu:' additional commitment 额外承担
v>h c\H1P additional commitment vote 额外承担拨款
NCkrf]*F- additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
jRk1Iu| 7 additional dependent parent allowance 供养父母额外免税额
!9C]Fs*`? additional provision 额外拨款
B& 3@b additional stamp duty 附加印花税
*~ #`LO additional tax 补加税罚款；补加税款
{R~L7uR @O Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
M1DV 9~S adjudged bankrupt 被裁定破产
Kv5 !cll5 adjudicated bankrupt 裁定破产人
6XhS
g0s adjudication fee 裁定费；评定印花税额手续费；评估契据费
-k,}LJjo adjudication of bankruptcy 裁定破产；宣告破产
]nS9taEA adjudication of insolvency 裁定无力偿还债务
O St~P^1 adjusted actual 经调整的实数；调整后的实数
#R= 6$ adjusted current assets 经调整的流动资产；调整后的流动资产
jfR!M07| adjusted figure 经调整的数字；调整后的数额
(=53WbOh/t adjusted liabilities 经调整的负债；调整后的负债
cpq0' x \ adjusted loss 经调整的亏损；调整后的亏损
O,&p"K&Z 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
%[?{H} y adjusted profit 经调整的利润；调整后的利润
S`spUq1o adjusted surplus 经调整的盈余额；调整后的盈余额
8
=3#S'n adjusted value 经调整的价值；调整后的价值
[H RP&jr adjustment 调整；修订；理算〔保险〕
SsL> K*t5 adjustment centre 调剂中心
r)w]~)8 adjustment lag 调整过程的时间差距；调整时差
L ~M6 ca" adjustment mechanism 调整机制
Gn qun% adjustment of loss 亏损调整
]waCYrG<sY adjustment process 调整过程；调整程序
<ot%>\C adjustment range 调整幅度
:; 3y^! administered exchange rate 受管制汇率
rYyEs
I#qo Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
g3w-Le&T administration expenses 行政费用
nza^< DlS administration fee 手续费；行政费
g;nPF*( administration in bankruptcy 破产管理
?P2 d
9b administration order 遗产管理令
`t #I e * administrator 管理人；遗产管理人
rI]n4>k{ administrator of the estate 遗产管理人
D7N` %A8 admission of debt 债项承认书
{<^P YN>` admission of proof 接纳债权证明
yc$8X sns advance 放贷款项；垫付款项；预支款项；预付款项
;fY)7
' advance account 暂支帐目；预付款帐户
74Il]i1= advance compensation 预付补偿金
{uO2m*JrI advance from shareholder 股东垫款
ByXcs' advance pending reimbursement 预支以待日后付还
JA?P jo advanced economy 先进经济体系
(B fy
advancement 预付；预付财产
HuL9' M advances warrant 垫款令
9y"\]G77E advancing 贷出
,OO 0*% adverse balance 逆差
r`=!4vY2 adverse exchange 逆汇
z9*7fT advertisement addressed to shareholders 在报章刊登的致股东通告
JM YM}G advice for collection 托收通知书
-} <W|r advice of drawing 提款通知书；汇票通知书
cW, 6 MAQo advice of payment 付款通知
R$ 40cW3` Advisory Committee [Securities and Futures Commission]
Ll 6|Wh X 谘询委员会〔证券及期货事务监察委员会〕
G0$,H(]~ Advisory Committee on Diversification 经济多元化谘询委员会
D\G P+Ota affidavit 誓章；遗产申报誓章
FBK 6{rLMc affidavit of no receipt 述明无收款的誓章
%xI,A '# affiliate 联号；联营公司；附属公司
@GR| co affiliated company 附属公司；联号；联营公司
tB{O6=q affirmation [estate duty] 非宗教式宣誓〔遗产税〕
& AlX). affordability 负担能力
a@WSIcX*W African Development Bank [AfDB] 非洲开发银行
8h7z after-acquired property 事后取得的财产
0~N2MoOl^ after-hours dealing 市后交易
5eSmyj-W after-tax profit 税后盈利；税后利润；税后溢利
O!\\m0\ e agency agreement 代理协议
{-Y% wM8<i agency expenses 代理机构的开支
xyTjK.N agency fee 代理费
GCPSe A~cx Agency Law 《代理法》
Hve OG$pT agent 代理人；承销人
DJhCe==$v agent of company 公司代理人
IE9A _u* agent's fee 代理人费；经纪费
x k5Z&z aggregate 总计；总数；总体数字
/7<l`RSr aggregate amount 总款额；总额
G8oOFBQD aggregate assets and liabilities 总体资产与负债
l< RztzUw aggregate at constant price 按固定价格计算的总体数字
(f|3(u'e? aggregate demand 总需求
8MPXrc,9- aggregate gross position 总持仓量
as6YjE.Yy aggregate limit 总限额
+3D3[.n aggregate of salaries tax 合计薪俸税
s4c 2 aggregate performance 总体表现；总体业绩
_[.3I1kG aggregate supply 总体供应
PYz^9Ud 6g aggregate surplus 总盈余
ra k@oW] aggregate total 整体总额
qS|t7 * aggregate value 总值；合计价值
VDq?,4Kb aggregated basis 合计基准
7*r7Q ' aggregated net chargeable income 合计应课税入息实额
$n?@zd@53 aggregation 合并计算；合计；总和
LHz-/0 [ aggregation of incomes of husband and wife 夫妇入息合并计算
HGpj(U:`c aggregation of property 财产的总和
}@ :vq8%Q agio 差价；贴水
q\g|K3V) Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
<ibEo98 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
0X3kVm < 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
[MKL>\U Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
m [FH> 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Yl#r9TM Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
EBN'u&zX 《香港政府和大韩民国政府关于相互促进和保护投资协定》
@9^ozgg agreement for a settlement 授产协议
mmG+"g$| agreement for assignment 转让协议
^SKuX?f\ agreement for sale 售卖协议；买卖协议
&8 ~+^P1w agreement for sale and purchase 买卖协议
o4CgtqRs agreement for the payment of interest 支付利息协议
|,89zTk' agreement for the repayment of money 还款协议
Fh4kd>1 D agreement of reinsurance 再保险协议
a$SGFA }V Agricultural Bank of China 中国农业银行
P p[? E.]P air passenger departure tax 飞机乘客离境税
v(/T<^{cuk Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Zi fAn airport tax 机场税
=FXZcP>h alcohol duty 酒精税
@<O
Bt d alienation 让与；让渡；转让
u<l[S alimony 生活费；赡养费
Wo @0yF@ All Ordinaries Index [AOI] 所有普通股指数
q}#4bB9 all risks 全险；综合险
_f u?, All Sales Record for Stock Market 《股票市场成交报告》
2\M^ _x$N Allied Capital Resources Limited 新联财务有限公司
aoh"<I%]>4 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
uMToVk`Uv allocation letter 拨款信件
^F ` allocation of fund 分配款项；预留款项
x 2\ ,n allocation of profit 利润分配；溢利分配
~I%m[fQ S allocation warrant 拨款令
W"_")V=QBz allotment 分配；配股
V3NQi j( allotment notice 股份配售通知；配股通知
-Fe) )Y'= allotment of shares 股份分配
2R2ws.} allowable 可获宽免；免税的
E
hR Od allowable business loss 可扣除的营业亏损
lV-b allowable expenses 可扣税的支出
`r:n[N=Y& allowance 免税额；津贴；备抵；准备金
ShdE!q7 allowance for debts 债项的免税额
;{79d8/= allowance for depreciation by wear and tear 耗损折旧免税额
W0&NX`m allowance for funeral expenses 殡殓费的免税额
^b]h4z$ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
"+iPeRF!hU allowance for repairs and outgoings 修葺及支出方面的免税额
>'^Tp7\ allowance to debtor 给债务人的津贴
Uv~r]P ) alteration of capital 资本更改
=Vv"\p8 alternate trustee 候补受托人
B'OUT2cgB amalgamation 合并
ruG5~dm > ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
90o G+T4 ambit of charges 征税范围；收费范围
>i %{ 5d amended valuation 经修订的估值
xn'&TQo0 American Commodities Exchange 美国商品交易所
?H \K]; American Express Bank Limited 美国运通银行
+,&8U&~` American Stock Exchange 美国证券交易所
0L_ JP9e amortization 摊销
O9#8% p%
) amount due from banks 存放银行同业的款项
_s/ 5oRHA amount due from banks abroad 存放海外银行同业的款项
v&p |9C@ amount due from holding companies 控股公司欠款
HrH-e= j amount due from local banks 存放本港银行同业的款项
5J^S-K^r amount due to banks 银行同业的存款
;N4A9/) amount due to banks abroad 海外银行同业的存款
Wp" +\{@) amount due to holding companies 控股公司存款
Z6eM~$Y amount due to local banks 本港银行同业的存款
N,9W18
@ amount due to outport banks 外埠银行同业的存款
"NY[&S amount for note issue 发行纸币的款额
EIqe|a+ amount of bond 担保契据的款额
]Z?y\L*M- amount of consideration 代价款额
X!, 2/WT amount of contribution 供款数额
roDE?7x1 amount of indebtedness 负债款额
0 drt,k amount of principal of the loan 贷款本金额
);o2e V amount of rates chargeable 应征差饷数额
~)X yrKw amount of share capital 股本额
u]K&H&Ax T amount of sums assured 承保款额
4NaL#3 amount of variation 变动幅度
E-Nc|A amount of vote 拨款数额
Cku#[ ?G amount payable 应付款额
tA2P y amount receivable 应收款额
fk5x IW Amsterdam Stock Exchange 阿姆斯特丹证券交易所
1 PL2[_2: analysis 分析
.v?x>iV ancillary risk 附属风险
\wR $_X& annual account 周年帐目；周年帐目报表；年度决算；年结
!2-f%x]tO annual accounting date 年结日期
A
d NQS annual allowance 每年免税额；年积金；年度津贴；年津
^= f<WKn annual balance 年度余额
SJg4P4| annual disposable income 每年可动用收入
V(hM@ztN annual estimates 周年预算
F7!g+LPc< annual fee 年费
{O ]^8#v^ annual general meeting 周年大会
W rB:)Q(8= annual growth rate 年增率；每年增长率
iI|mFc|V annual long-term supplement 长期个案每年补助金
d <{ >& annual pensionable emolument 可供计算退休金的年薪
{t<E*5N]a annual report 年报
~:`5Y"Av: Annual Report on the Consumer Price Index 《消费物价指数年报》
M3m!u[6| annual return 周年报表；周年申报表；每年报税表格
v?Z30?_&h Annual Return Rules 《周年报表规则》
F x ek# annual review of consumer prices 每年消费物价回顾
TR;" &'#k annual roll-forward basis 逐年延展方式
or~2r8 annual salary 年薪
LhN?j5XqM annual statement 年度报表；年度决算表
3q'["SS Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
*$K_Tii annuitant 年金受益人
h$p]M^Z7 annuity 年金
87; E#2 annuity contract 年金合约
T?vM\o%i3 annuity on human life 人寿年金
us j:I`> antecedent debt 先前的债项
>Q5et1c ante-dated cheque 倒填日期支票
-| 0nZ anticipated expenditure 预期开支
B bU%p anticipated net profit 预期纯利
b`a4SfbQS anticipated revenue 预期收入
6_Ps*Ed anti-inflation measure 反通货膨胀措施
GM_~2Er] anti-inflationary stance 反通货膨胀立场
+rAmy apparent deficit 表面赤字
-;NGS
)RM apparent financial solvency 表面偿债能力
t6/w({}j apparent partner 表面合伙人
L qNt.d @ application for personal assessment 个人入息课税申请书
oeV. K. application of fund 资金应用
63'Rw'g^|2 application to release as liquidator and to destruct the books of accounts and documents
dY=]ES} ` 申请免除清盘人职务及毁灭帐簿与文件
o#GZ|9IL appointed actuary 委任精算师
Qt-7jmZw1 appointed auditor 委任核数师；委任审计师
5&59IA%S appointed trustee 委任的受托人
Z^tTR]u\$ appointer 委任人
*Ubsa9'fS apportioned pro rata 按比例分摊
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`_YXU Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
srzlr-J apportionment formula 分摊方程式
$('"0 @fg apportionment of estate duty 遗产税的分摊
/b&ka&|t
appraisal 估价；评估
Dj?84y appreciable growth 可观增长
l k~VvRq appreciable impact 显着影响
&>nB@SQZ appreciable increase 可观增长
O*Gg57a appreciation 增值；升值
O`?qnNmc; appreciation against other currencies 相对其他货币升值
(,nQ7,2EX appreciation of the exchange value of Hong Kong dollar 港元汇值上升
=Msr+P9Ai appreciation tax 增值税
&`@S_YL r appropriation 拨款；拨用；拨付
VQ}N& H)` appropriation account 拨款帐目
}?eO.l{ Appropriation Bill 拨款法案
p{@j M appropriation-in-aid system 补助拨款办法
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approved assets 核准资产
5#275Hyv approved basket stock 认可一篮子证券
W;Y"J_ approved budget 核准预算
;$nCQ/ / approved charitable donation 认可慈善捐款
k|hy_? * approved charitable institution 认可慈善机构
ys/U.e|) ! approved currency 核准货币；认可货币
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*:(GE approved estimates 核准预算
$ jkzm8{W approved estimates of expenditure 核准开支预算
Vs1 H)T% approved overseas insurer 核准海外保险人
1k)31GEQw approved overseas trust company 核准海外信托公司
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sK9[o approved pooled investment fund 核准汇集投资基金
'c7'iDM approved provident fund scheme 认可公积金计划
<z.Y# {p?k approved provision 核准拨款
As{Q9o5j/ approved redeemable share 核准可赎回股份
g5& ZXA approved regional stock 认可地区性证券
p>ba6BDJT approved retirement scheme 认可退休金计划
/1y\EEc approved subordinated loan 核准附属贷款
B~ ?R 6 arbitrage 套戥；套汇；套利
h5)4Z^n arbitrageur 套戥者；套汇者
a!@(bb
z> arbitrary amount 临时款项
XY`{F.2h arrangement 措施；安排；协定
XW q`MwC9 arrears 欠款
9q/k,g arrears of pay 欠付薪酬
fw&cv9X(IU arrears of revenue 逾期未收税款；逾期未收的帐项
F ,;B articles of association 组织章程；组织细则；组织章程细则
YD9| 2S!G Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
@vc9L ascertainment of profit 确定利润
<lkt'iT=Sz "Asia Clear" “亚洲结算系统”
A!$;pwn0 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
"cZ ){w Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
$ x~U&a Asian Development Fund [ADF] 亚洲发展基金
gB_gjn\ Asian dollar bond 亚洲美元债券
w,T -vf Asian dollar market 亚洲美元市场
WJlJD*3 Asian dollar rate 亚洲美元利率
7_9^nDU Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
>rhqhmh;W" asked price 沽盘；喊价；索价；卖方报价
' Ig:- assessable income 应评税入息
o[aP+O Md assessable loss 应评税亏损
9oj#5Hq assessable profit 应评税利润
9GX'+$R] assessable value 应评税值
Ff Rv i8 assessed profit 估定利润
Od("tLIO}I assessed value 经评估价值
u?4d<%5R! assessment 评税；评定；估价；评税单
@?n~v^ assessment number 评税编号；估价编号
r1&eA% eh assessment of additional tax 补加税评税
{i<L<Y(3 assessment of performance 业绩评估；实绩评价
|4C5;"P c Assessor 评税主任
<YM!K8hu$ asset price bubbles 资产价格泡沫
h.pVIO` asset-backed securities 具资产保证的证券
%j o,Gv assets accretion 资产增值
3,"G!0 y. assets and liabilities 资产与负债
)%JjV(: assets betterment statement 资产递增表；资产改进表
5E#8F assets lending 实物放款；有抵押贷款
fKbg ? assets of the company passing on the death 死者去世时转移的公司资产
j6d{r\!$4 assets pledged as security for liabilities 用作负债抵押的资产
*snY|hF assets portfolio 资产投资组合
%$<v:eMAs assets price 资产价格
/EW=OZ/ assets quality 资产质素
Wh)>E!~ 9 assets realization 资产变现
%oOSmt assets refinancing arrangement 资产再集资安排
v t_lM assets securitization 资产证券化
{,=U]^A assets situated outside Hong Kong 在香港以外地方的资产
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assets stripping 削减资产；拆卖资产
"]bOpk T assets value 资产值
$ba*=/{[q assignee 承让人
782 oXyD assignment 转让；转让书；转让契
#[&9~za'"m assignment of interest 权益转让
(GoxiX l assignment of letters patent and trade mark 专利证书及商标转让
jL{k! V`s assignment of property 物业转让；物业转让书
8 4lT# ^q assignment right 转让权
&s{d r assignor 转让人
I.gF38Mx associate 有联系的人；有关连人士；相联者；合伙人；联系人
3>v-,S+ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
y&A&d- associate member 附属会员
' 5lwlF associated body corporate 相联法人团体
3V] 08 associated company 相联公司；联属公司
)b~+\xL5J associated corporation 相联法团
hZ|8mV Association of Chartered Certified Accountants [ACCA] [United Kingdom]
% kaV ?j 公认会计师公会〔英国〕
+3k.xP?QS Association of Futures Exchange Brokers 香港期货经纪协会
k 5|GN Y6a Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
{t *CSI association of underwriters 承保人组织
$ 3S`A]xO assumption of control 接管
{Ia1Wd 8n assurance 担保；保险；转易；转易书
G b4p "3 assurance of interest 权益的转易
'Yaq; mDY at 19XX price 按一九ＸＸ年价格计算
V$_.&S?(Y at a discount 按赔价计算；按贴水价格计算；打折扣
X"V)oC at a premium 按溢价计算；按升水价格计算
q8)w Al at call 通知付款；按通知
o]eG+i6g] at constant market price 按固定市价计算
Jsa;pG=3& at constant price 按固定价格计算
:(K JLa] at cost 按成本计算
5`6U:MDq at current market price 按当时市价计算；按现时市价计算
gL &)l!2Y at current price 按当时价格计算；按现时价格计算
e**5_L at factor cost 按要素成本计算；按生产要素成本计算
B2:GGZ|jS at money-of-the-day price 按付款当日价格计算
q26 qY5D at or better 按指定或较佳价位〔买卖指令〕
u"F{cA!B at par 按面值计算；平价
w0O(> at sight 见票即付
k/M{2Po+ at the close 按收市盘
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at the opening 按开市盘
U J uz attestation 见证；见证条款
BxiR0snf0q at-the-money option 平价期权
DFb hy attorney 受权人；受托代表人
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w\_F$ attornment 新拥有人承认书
\.?' y71 attributable profit 可归属利润
.IsOU attributable share value 可归属股份价值
U1D;O}z~ Auckland Stock Exchange 奥克兰证券交易所
g'9~T8i& ^ auction 拍卖
v=daafO auctioneer 拍卖商
, =[r6k< audit 审计；核数
?jsgBol Audit Commission 审计署
JF'<"" Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
PB) vE 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〕
E_0i9 audit review 帐目审查
~i]4~bkH2 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
s)+] pxV0- audited account 审计帐目；经审计的帐目
e35 ")z~ audited annual account 经审计的周年帐目
%NcBq3 audited balance sheet 经审计的资产负债表
braI MIQ` auditor 核数师；核数主任；审计师
j>5X^J d auditor's certificate 核数师证明书；审计师证明书
dpT?*qLM auditor's report 核数师报告；审计师报告
L lD=c Aussie bond 澳元债券
w3;T ] R* austerity budget 紧缩预算
|+Xh ^ E Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
!/]z-z2> Australia All Ordinaries Index 澳洲所有普通股票指数
y"iK)SH Australian Dollar [AUD] 澳元
94?/R hs5 Australian Options Market 澳大利亚期权市场
mln%Rd6u/ Australian Securities Commission 澳洲证券事务监察委员会
S3Fj /2Q8 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
s ~A:*2 \ Australian Stock Exchange 澳大利亚证券交易所
F5+!Gb En Austrian Schilling [ATS] 奥地利先令
a :CeI authentication 认证；鉴证
!FQS9SoO9 authority to purchase 委托购买证；委购书
O' Mma5 authorization 认可；核准；授权；授权书
@P">4xVX{ authorization by direction 指示授权
M
9 N'Hk= authorization by instruction 指令授权
EL6<%~,V"I authorization by warrant 令状授权
_`Dz%(c authorization of unit trust 单位信托的认可
W]D+[mpgK authorized agent 指定代理人
`69xR[f authorized capital 法定资本
u~!Pzz3" authorized clerk 出市员
6ZQ$5PY authorized dealer 认可交易商
D 7 7$aCt authorized financial institution 认可财务机构
P )[QC authorized fund 认可基金
^vZu[ m authorized fund house 获授权的基金公司；认可基金公司
(hIe!"s * authorized institution 认可机构
aN';_tGvK authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
} : T }N] authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
<!-#]6 authorized insurer 获授权保险人；获认可承保人
")u)AQ authorized investment 特准投资项目
u& '&E
authorized person 获授权人
= j@8/ authorized representative 获授权代表
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fB?js6 authorized share capital 法定股本
{D X1/49 automated quotation system 自动报价系统
o}Zl/&( Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
u"(2Xer 自动交易系统〔香港期货交易所有限公司〕
zX8{( automatic adjustment mechanism 自动调整机制
zomg$@j automatic adjustment system 自动调整系统
^oEaE#I Automatic Clearing House 自动票据交换所
~g *`E !2 automatic exchange rates accumulation system 自动化汇率累集系统
/+m7J"Km Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
@9g!5dcT automatic teller machine [ATM] 自动柜员机
BQ {'r^u autopay 自动转帐
R4XcWx*pQ available assets 可用资产
5 HN,y available fiscal reserve 现存财政储备
T'7x,8&2| available profit 可用利润
mFyYn,Mu| Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
N8Un42 average 平均；平均数；海损
`nL^]i average basic salary 平均基本薪金
}b>e
lz average consumer expenditure 平均消费开支；一般消费开支
XRn+6fn| average cost 平均成本
a61?G!] average cost of land production 增辟土地平均成本
Q [bIkvr| average daily turnover 平均每日成交额
|99Z&
<8f average daily wage rate 平均每日工资率
84gj%tw'- average expenditure pattern 平均开支模式
[[Usrbf average growth rate 平均增长率
?Q6ZZQ~ average net fixed assets 固定资产平均净值
}9?fb[] average of relatives 相对价格平均数
.-: 6L2 average price 平均价格
{ZgycMS average propensity to consume 平均消费倾向；一般消费倾向
4OdK@+-8U average propensity to save 平均储蓄倾向；一般储蓄倾向
Ot3+<{ average rate 平均率
O f{'A average revenue 平均收入；平均收益
L/: u average stock 平均库存；平均存货
7P D D average yearly rent 平均年租
^j'vM\^`ml avoidance of double taxation 避免双重课税
ntF#x. 1Pm avoidance of tax 避税
