A:
Fq
o h!F A share Ａ股；甲类股份
|YV> #l abatement of tax 减税；减扣免税额
vM$hCV ~N ABN AMRO Bank N.V. 荷兰银行
>,_0Mem2Rr above-the-line expenditure 线上项目支出；经常预算支出
8$Zwk7 w8A above-the-line receipt 线上项目收入；经常预算收入
m~P 30) ABSA Asia Limited 南非联合亚洲有限公司
F?cwIE\J absolute change 绝对数值变更
=*zde0T?l absolute expenditure 实际开支
Q7 d@ +C absolute guideline figure 绝对准则数字
y7r T[f/J absolute interest 绝对权益
s aHY9{) absolute order of discharge 绝对破产解除令
BgDWl{pm absolute profit margin 绝对利润幅度
x%[NK[ ^& absolute value 实值；绝对值
E gbH{)u absolutely vested interest 绝对既得权益
FgrVXb_q absorbed cost 已吸收成本；已分摊成本
0L ,!o[L* absorption 吸收；分摊；合并
XJy.xI>; absorption rate 吸收率；摊配率；分摊率
0_Elx c ACB Finance Limited 亚洲商业财务有限公司
ukc
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OQ acceptable form of reciprocity 合理的互惠条件
Tow! 5V AM acceptable rate 适当利率；适当汇率
~_F;>N~ acceptance agreement 承兑协议
T (]*jaB acceptance for honour 参加承兑
0*oavY* acceptor 承兑人；接受人；受票人
l%?4L/J)# acceptor for honour 参加承兑人
yl S6D accident insurance 意外保险
guf*>qNr Accident Insurance Association of Hong Kong 香港意外保险公会
Q
8;JvCz accident insurance scheme 意外保险计划
Dfc%
jWbA accident year basis 意外年度基准
x
ju*zmu accommodation 通融；贷款
gX(Xj@=(& accommodation bill 通融票据；空头票据
0M&~;`W} accommodation party 汇票代发人
'.>y'= account balance 帐户余额；帐户结余
g N7 3)uJ0 account book 帐簿
D`'Cnt/ account collected in advance 预收款项
kUT^o account current book 往来帐簿
YU )%-V\ account of after-acquired property 事后取得的财产报告
G]EI!-y account of defaulter 拖欠帐目
0w< i lJ account payable 应付帐款
sX3 qrRY account payee only [A/C payee only] 只可转帐；存入收款人帐户
L$+_ account receivable 应收帐款
;O{bF8 U account receivable report 应收帐款报表
h+Yd
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:xbj&
l account title 帐户名称；会计科目
=YfzB!ld accountant's report 会计师报告
j(K)CHH Accountant's Report Rules 会计师报告规则
(\r^ 0>H accounting and auditing procedure 会计与审计程序；会计与核数程序
/0fHkj/J=B Accounting Arrangements 《会计安排》
L%<]gJtrO accounting basis 会计基础
[F;\NJp6?^ accounting by Official Receiver 破产管理署署长呈交的帐目
mE>{K Accounting Circular 《会计通告》
Tr|PR t accounting class 会计类别
euRKYGW accounting date 记帐日期；会计结算日期
GRVF/hPn accounting for money 款项核算
BSB&zp Accounting Officer 会计主任
mpVD;)?JmM accounting period 会计报告期；会计期
G`Z <a accounting policy 会计政策；会计方针
PlK3; accounting practice 会计惯例
N `3^:EJL8 accounting principle 会计准则
mO(Y>|mm accounting record 会计记录
so/0f1R?~ accounting report 会计报告
TA:uB[Ji Accounting Services Branch [Treasury] 会计事务部〔库务署〕
+{m+aHk Accounting Society of China 中国会计学会
A=Hv}lv accounting statement 会计报表
nt-_)4Fm accounting system 会计制度；会计系统
r:E4Wi{\ accounting transaction 会计事项；帐务交易
}[drR(]`dO accounting treatment 会计处理
6BEpnw>p( accounting year 会计年度
R$A%Zh6 accretion 增值；添加
a\oz-`ESa accrual 应计项目；应累算数目
|!7leL accrual basis 应计制；权责发生制
=1 (7T.t accrual basis accounting 应计制会计；权责发生制会计
suW|hh1/Ya accrue 应累算；应计
)C{20 _ accrued benefit 应累算利益
fo`R=|L[ accrued charges 应计费用
.3V L accrued cumulative preference share dividend 应累算的累积优先股股息
e>.^RtDF accrued expenses 应累算费用
|cp_V accrued interest payable 应付利息；应计未付利息
a#[gNT~[ accrued interest receivable 应收利息；应计未收利息
LpSF*xm accrued right 累算权益
}|N88PN accruing profit 应累算的利润
"!7Hu7 accumulated fiscal reserve 累积财政储备
L+T7Ge
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"L1LL
iS accumulated reserve 累积储备
XP:fL
NpQ accumulation of surplus income 累积收益盈余
55UPd#E' acquired assets 既得资产
K : +q9;g acquisition 收购；购置；取得
#w \x-i| acquisition cost 购置成本
>9i>A: acquisition expenses 购置费用
7ncR2-{g acquisition of 100% interest 收购全部股权
}LQV2 hKTG acquisition of control 取得控制权
&)J oB acquisition of fixed assets 购置固定资产
\*qradgx$ acquisition of shell “买壳”
?EPHq,
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WS(m#WFQr act of God 天灾
f8=qnY2j acting partner 执事合伙人
G (Hr*T% active market 买卖活跃的市场；交投畅旺的市场；旺市
v.vkQQ0[9 active partner 积极参与的合伙人
f7!48,(fB active trading 交投活跃
:%j"l7=> actual circulation 实际流通
)Y'g; actual cost 实际成本
ZNk[Jn
[. actual expenditure 实际开支；实际支出
,/TmTX--d actual income 实际入息；实际收入；实际收益
!7Qj8YmS actual market 现货市场
I|K!hQ"m actual price 现货价；实际价格
I@O9bxR? actual profit 实际利润
P?c V d2Y actual quotation 实盘；实际价位；实际报价
' S,g3 actual year basis 按实际年度计算
gzH;`, actuals 实货
* a1q M? actuarial investigation 精算调查
@JLN3 actuarial principle 精算原则
}N G P! actuarial report 精算师报告
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j7[ Actuarial Society of Hong Kong 香港精算学会
PVdN)tG5 actuarial valuation 精算师估值
~)>.%`v& actuary 精算师
ZGI<L ad referendum agreement 暂定协议；有待覆核的协定
?p 4iXHE ad valorem duty 从价税；按值征税
>"b\$",~6 ad valorem duty system 从价税制
c93 Ok | ad valorem fee 从价费
4KSq]S. ad valorem tariff 从价关税
:[f[- F additional allowance 额外免税额
+~o f# additional amount for unexpired risk 未过期风险的额外款额
!+z^VcV additional assessable profit 补加应评税利润
HkhZB^_V additional assessment 补加评税
LjW32>B additional commitment 额外承担
Y}s6__ additional commitment vote 额外承担拨款
,L~aa ?Nb- additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
9%3+\[ s1 additional dependent parent allowance 供养父母额外免税额
r|\{!;7 additional provision 额外拨款
-e_TJ A additional stamp duty 附加印花税
YRf$?xa additional tax 补加税罚款；补加税款
+oO7UWs>6 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
$ ]}K ; adjudged bankrupt 被裁定破产
P O0Od z adjudicated bankrupt 裁定破产人
m$(OQ,E adjudication fee 裁定费；评定印花税额手续费；评估契据费
6GVAR adjudication of bankruptcy 裁定破产；宣告破产
@2d9
7.X adjudication of insolvency 裁定无力偿还债务
M.Tp)ig\# adjusted actual 经调整的实数；调整后的实数
?[>Y@we adjusted current assets 经调整的流动资产；调整后的流动资产
- 'd`(G" adjusted figure 经调整的数字；调整后的数额
%{cVG-<_iz adjusted liabilities 经调整的负债；调整后的负债
:V#xrH8R adjusted loss 经调整的亏损；调整后的亏损
om y3 <6 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
C!+PBk [9 adjusted profit 经调整的利润；调整后的利润
tX1`/}`` adjusted surplus 经调整的盈余额；调整后的盈余额
)\2KDXc adjusted value 经调整的价值；调整后的价值
uR.pQo07y< adjustment 调整；修订；理算〔保险〕
V lO^0r^ z adjustment centre 调剂中心
}U5$~, *p adjustment lag 调整过程的时间差距；调整时差
QHUFS{G ] adjustment mechanism 调整机制
'NfsAE adjustment of loss 亏损调整
6- /W4L)?> adjustment process 调整过程；调整程序
F`(;@L O adjustment range 调整幅度
"cly99t administered exchange rate 受管制汇率
{%^4%Eco Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
!;[cJbqnh administration expenses 行政费用
|JWYsqJ0U administration fee 手续费；行政费
m?Cb^WgcF administration in bankruptcy 破产管理
Oj_F1.
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DrAIQ7Jd administrator 管理人；遗产管理人
I5g|)Y Q administrator of the estate 遗产管理人
Iw(
wT_ admission of debt 债项承认书
^J^FGo|M admission of proof 接纳债权证明
QkD]9#Id& advance 放贷款项；垫付款项；预支款项；预付款项
*14:^neoI advance account 暂支帐目；预付款帐户
-O=xgvh" advance compensation 预付补偿金
T<Q a`|5 > advance from shareholder 股东垫款
v''J@ F7 advance pending reimbursement 预支以待日后付还
{YrA [ 9 advanced economy 先进经济体系
i!3*)-a\~` advancement 预付；预付财产
oAB: H \ advances warrant 垫款令
`nEqw/ I advancing 贷出
r)Zk- !1 adverse balance 逆差
./0wt+ adverse exchange 逆汇
t:P]bp^# advertisement addressed to shareholders 在报章刊登的致股东通告
.H qJ)OH advice for collection 托收通知书
<ME>#, advice of drawing 提款通知书；汇票通知书
B zWkZAX advice of payment 付款通知
?2,D-3 { Advisory Committee [Securities and Futures Commission]
0o6o<ggi 谘询委员会〔证券及期货事务监察委员会〕
/dvronG Advisory Committee on Diversification 经济多元化谘询委员会
,g*3u affidavit 誓章；遗产申报誓章
=-GxJ PL affidavit of no receipt 述明无收款的誓章
{r|RH"|?Z( affiliate 联号；联营公司；附属公司
y\-iGKz{0 affiliated company 附属公司；联号；联营公司
o]q wN:8^ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
~dLbhjde n affordability 负担能力
' |5o(6u' African Development Bank [AfDB] 非洲开发银行
@.}Y'`9L after-acquired property 事后取得的财产
/%p
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QOrMz`OA after-tax profit 税后盈利；税后利润；税后溢利
$""k Z agency agreement 代理协议
#=ij </ agency expenses 代理机构的开支
J >;r(j agency fee 代理费
<6,,:=# Agency Law 《代理法》
h>cjRH?e agent 代理人；承销人
gYk5 }E- agent of company 公司代理人
;YMg 4Cs agent's fee 代理人费；经纪费
3$5E1*ed aggregate 总计；总数；总体数字
?P>4H0@I+ aggregate amount 总款额；总额
u#^l9/tl aggregate assets and liabilities 总体资产与负债
iPWr- aggregate at constant price 按固定价格计算的总体数字
,mi7WW9 aggregate demand 总需求
Mk973 'K' aggregate gross position 总持仓量
9h)8Mq+M aggregate limit 总限额
F!/-2u5gF aggregate of salaries tax 合计薪俸税
*HGhm04F{ aggregate performance 总体表现；总体业绩
$ # GuV' aggregate supply 总体供应
yuJ>xsM aggregate surplus 总盈余
'
;nG4+K aggregate total 整体总额
;E.f% aggregate value 总值；合计价值
n$7 *L9)(C aggregated basis 合计基准
NW3qs`$-( aggregated net chargeable income 合计应课税入息实额
)flm3G2u aggregation 合并计算；合计；总和
\awkt!Wa aggregation of incomes of husband and wife 夫妇入息合并计算
-Q? c'e aggregation of property 财产的总和
\QF0(*!! agio 差价；贴水
D Y4!RjJ47 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》
Gx}`_[- Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
zOFHdd ,"g 《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》
n|DMj[uT Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
T9]0/> 《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》
x FM^-`7 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
k4u/v n`&r 《香港政府和大韩民国政府关于相互促进和保护投资协定》
qP##C&+#q agreement for a settlement 授产协议
" XLtrAu{ agreement for assignment 转让协议
Yl"CIgt agreement for sale 售卖协议；买卖协议
"zQ<)Q]U agreement for sale and purchase 买卖协议
S-~)|7d. agreement for the payment of interest 支付利息协议
z\8s |! agreement for the repayment of money 还款协议
o:3(J } agreement of reinsurance 再保险协议
vx ' ] ; Agricultural Bank of China 中国农业银行
kw gLK@@%1 air passenger departure tax 飞机乘客离境税
`VUJW]wGu Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
x^p t^KR; airport tax 机场税
#G`K<%{?f alcohol duty 酒精税
5VQ-D`kE+ alienation 让与；让渡；转让
B>=D$*_ alimony 生活费；赡养费
=2NrmwWZs All Ordinaries Index [AOI] 所有普通股指数
W+U0Y,N 6 all risks 全险；综合险
JZ5 ";*, All Sales Record for Stock Market 《股票市场成交报告》
birc&< Allied Capital Resources Limited 新联财务有限公司
-U
A &Zt all-items index [Consumer Price Index] 总指数〔消费物价指数〕
yJ0 %6],^g allocation letter 拨款信件
B)L0h i allocation of fund 分配款项；预留款项
N81M9#,["~ allocation of profit 利润分配；溢利分配
"X;5*
4+ allocation warrant 拨款令
[uHC
AP allotment 分配；配股
oz,.gP% allotment notice 股份配售通知；配股通知
Buh}+n2]5 allotment of shares 股份分配
`^'fS@VA allowable 可获宽免；免税的
UQ7]hX9 allowable business loss 可扣除的营业亏损
6oZHSjC* allowable expenses 可扣税的支出
Wwg<-
9wAJ allowance 免税额；津贴；备抵；准备金
cS:O|R#%t allowance for debts 债项的免税额
UpE +WzY allowance for depreciation by wear and tear 耗损折旧免税额
^?sP[;8S! allowance for funeral expenses 殡殓费的免税额
F.1u9) allowance for inflation 为通货膨胀而预留的款项；通胀准备金
S^p^)
fAmF allowance for repairs and outgoings 修葺及支出方面的免税额
$@]
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ZnzO] alteration of capital 资本更改
Kz/,V6 H: alternate trustee 候补受托人
S^==$TT amalgamation 合并
N! wuBRWR ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
_`^AgRE ambit of charges 征税范围；收费范围
d6JW" amended valuation 经修订的估值
:FH&#Eq~4 American Commodities Exchange 美国商品交易所
r WDD$4y American Express Bank Limited 美国运通银行
= jS$p iw. American Stock Exchange 美国证券交易所
aBG^Xhx amortization 摊销
*x]*% amount due from banks 存放银行同业的款项
LW.j)wB] amount due from banks abroad 存放海外银行同业的款项
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zAo@ amount due from holding companies 控股公司欠款
X /vyb^:U amount due from local banks 存放本港银行同业的款项
$\/^O94-l amount due to banks 银行同业的存款
-@`Ah|m@} amount due to banks abroad 海外银行同业的存款
.`*]nN{ amount due to holding companies 控股公司存款
K*b* ]hf{ amount due to local banks 本港银行同业的存款
l:JVt`A4? amount due to outport banks 外埠银行同业的存款
C#yRop_d]o amount for note issue 发行纸币的款额
FBB<1( {A amount of bond 担保契据的款额
G}+@C] amount of consideration 代价款额
{I $i D amount of contribution 供款数额
E"S# d&9 amount of indebtedness 负债款额
|o9`h 9i amount of principal of the loan 贷款本金额
u7RlxA: amount of rates chargeable 应征差饷数额
w%iw xo amount of share capital 股本额
`sso Wn4 amount of sums assured 承保款额
W}3%BWn amount of variation 变动幅度
%D:VcY9OC amount of vote 拨款数额
S$$S Ly:P amount payable 应付款额
#Ktk[ "6 amount receivable 应收款额
L97 ~m a Amsterdam Stock Exchange 阿姆斯特丹证券交易所
T`U p%5Dk analysis 分析
2PRii L@ ancillary risk 附属风险
>JsVIfAF annual account 周年帐目；周年帐目报表；年度决算；年结
Z}\,rex annual accounting date 年结日期
_& 9P&Zf4 annual allowance 每年免税额；年积金；年度津贴；年津
[TUs^%2@ annual balance 年度余额
<; ?1#ok annual disposable income 每年可动用收入
39
zfbxX annual estimates 周年预算
ZN;ondp4 annual fee 年费
ISFNP&& K annual general meeting 周年大会
3BD&;.< r annual growth rate 年增率；每年增长率
[r3sk24 annual long-term supplement 长期个案每年补助金
Eri007? D annual pensionable emolument 可供计算退休金的年薪
$%"hhju annual report 年报
An0N'yo"Z Annual Report on the Consumer Price Index 《消费物价指数年报》
fpC":EX@r annual return 周年报表；周年申报表；每年报税表格
jXALL8[c Annual Return Rules 《周年报表规则》
(GpP=lSSeY annual review of consumer prices 每年消费物价回顾
:):v B annual roll-forward basis 逐年延展方式
,]: < l annual salary 年薪
a:UkVK]MP annual statement 年度报表；年度决算表
r4K9W9 0 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
!9KDdU annuitant 年金受益人
W#NZnxOX" annuity 年金
\#Jq%nd annuity contract 年金合约
-=gI_wLbM annuity on human life 人寿年金
x7<l*WQ antecedent debt 先前的债项
fKr_u<| ante-dated cheque 倒填日期支票
v^s ?=9 anticipated expenditure 预期开支
0|j44e } anticipated net profit 预期纯利
~?fl8RF\ anticipated revenue 预期收入
MD<x{7O12> anti-inflation measure 反通货膨胀措施
n w`rH* anti-inflationary stance 反通货膨胀立场
Y,}h{*9Kd apparent deficit 表面赤字
cNmAr8^} apparent financial solvency 表面偿债能力
quaRVD>s + apparent partner 表面合伙人
'<<@@.(f application for personal assessment 个人入息课税申请书
% 33O)<? application of fund 资金应用
pt3)yj&XE application to release as liquidator and to destruct the books of accounts and documents
DeNWh 2 申请免除清盘人职务及毁灭帐簿与文件
w+*rbJ appointed actuary 委任精算师
G/},lUzLg appointed auditor 委任核数师；委任审计师
O-W[^r2e appointed trustee 委任的受托人
0)b1'xt', appointer 委任人
"9aFA(H6w apportioned pro rata 按比例分摊
er-0i L@ apportionment 分配；分摊
Vjt7X"_/ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
tx9 %.)M:n apportionment formula 分摊方程式
tKLeq( apportionment of estate duty 遗产税的分摊
9e>2kd appraisal 估价；评估
3gVU#T [[ appreciable growth 可观增长
+2 oZML appreciable impact 显着影响
C(B"@ appreciable increase 可观增长
Q$]1juqg appreciation 增值；升值
G BRiU &D appreciation against other currencies 相对其他货币升值
rKslgZhQ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
u1u;a G appreciation tax 增值税
{v=[~H>bt appropriation 拨款；拨用；拨付
dn wzf=+>e appropriation account 拨款帐目
I{U | 'a Appropriation Bill 拨款法案
CPcUB4a%# appropriation-in-aid system 补助拨款办法
%@)q=*=y approved assets 核准资产
O NcL hwH approved basket stock 认可一篮子证券
}b}jw.2Wu approved budget 核准预算
\_R<Q?D+ approved charitable donation 认可慈善捐款
aBY&]6^- approved charitable institution 认可慈善机构
SC2LY approved currency 核准货币；认可货币
StTxga| approved estimates 核准预算
AI{0;0 approved estimates of expenditure 核准开支预算
$E^sA|KcT approved overseas insurer 核准海外保险人
rDoMz3[w approved overseas trust company 核准海外信托公司
-]u>kjiIT approved pooled investment fund 核准汇集投资基金
w%)RX<h dI approved provident fund scheme 认可公积金计划
l$c/!V[3 approved provision 核准拨款
V/"RCqY4 approved redeemable share 核准可赎回股份
;Wk3>\nT- approved regional stock 认可地区性证券
6 ]<yR>
' approved retirement scheme 认可退休金计划
H\<0{#F approved subordinated loan 核准附属贷款
C\BKdx5; arbitrage 套戥；套汇；套利
yY49JZ arbitrageur 套戥者；套汇者
h;r^9g arbitrary amount 临时款项
|P| 2E~[r arrangement 措施；安排；协定
&F uk+Cu{ arrears 欠款
[qkW/qS arrears of pay 欠付薪酬
5MCgmF*Y2 arrears of revenue 逾期未收税款；逾期未收的帐项
xele ;)Y articles of association 组织章程；组织细则；组织章程细则
aCQ[Uc<B: Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
b3%a4Gg& ascertainment of profit 确定利润
Lwf[*n d "Asia Clear" “亚洲结算系统”
'" &*7)+g* Asia Commercial Bank Ltd. 亚洲商业银行有限公司
"oZ_1qi< Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
<^{(?* Asian Development Fund [ADF] 亚洲发展基金
Nr,I`x\N Asian dollar bond 亚洲美元债券
GtIAs C03 Asian dollar market 亚洲美元市场
) y:))\> Asian dollar rate 亚洲美元利率
$J)`Ru6. Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
!qlk-0&` Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
M3]eqxLC asked price 沽盘；喊价；索价；卖方报价
bVN?7D( assessable income 应评税入息
_]Ob)RUVH assessable loss 应评税亏损
WpE "A assessable profit 应评税利润
Xf 7]+ assessable value 应评税值
nC??exc assessed profit 估定利润
eUCBQK assessed value 经评估价值
)*u o tV assessment 评税；评定；估价；评税单
;WYz U`<g assessment number 评税编号；估价编号
#sjGju"#_ assessment of additional tax 补加税评税
$kmY[FWu? assessment of performance 业绩评估；实绩评价
4o@:+T:1 Assessor 评税主任
8 11QpYA asset price bubbles 资产价格泡沫
1?8M31 asset-backed securities 具资产保证的证券
T9r6,yY assets accretion 资产增值
\?8q&o1=] assets and liabilities 资产与负债
&;JeLL1J assets betterment statement 资产递增表；资产改进表
p^ROt'e Q< assets lending 实物放款；有抵押贷款
!~'D;Jh assets of the company passing on the death 死者去世时转移的公司资产
5{1=BZftZ assets pledged as security for liabilities 用作负债抵押的资产
Zn)o@'{}{ assets portfolio 资产投资组合
-}o H],C assets price 资产价格
]qq2 VO<b assets quality 资产质素
\' A-
Lp assets realization 资产变现
j%] sym assets refinancing arrangement 资产再集资安排
R! X+- assets securitization 资产证券化
gC kR$.-E assets situated outside Hong Kong 在香港以外地方的资产
&%/T4$'+Y+ assets stripping 削减资产；拆卖资产
Q\xDAOEL assets value 资产值
?LU>2! jN assignee 承让人
V7gL*,3>= assignment 转让；转让书；转让契
eUR+j?5 I assignment of interest 权益转让
N;!!*3a9= assignment of letters patent and trade mark 专利证书及商标转让
awz.~c++ assignment of property 物业转让；物业转让书
7) RvBcM assignment right 转让权
OuWRLcJ! assignor 转让人
ScVbo3{m*T associate 有联系的人；有关连人士；相联者；合伙人；联系人
yn(b W\ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
+N2ILE8[< associate member 附属会员
IFa~`Gf [ associated body corporate 相联法人团体
xy&*s\=: associated company 相联公司；联属公司
wzoT!-_X associated corporation 相联法团
PX/^* Association of Chartered Certified Accountants [ACCA] [United Kingdom]
K~3Y8ca 公认会计师公会〔英国〕
p g_H' 0R Association of Futures Exchange Brokers 香港期货经纪协会
^AOJ^@H^> Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
U y)pEE u association of underwriters 承保人组织
(47la$CR assumption of control 接管
jMS>B)'TO assurance 担保；保险；转易；转易书
( 'dbMH\O assurance of interest 权益的转易
Z }>;@c at 19XX price 按一九ＸＸ年价格计算
#NL'r99D/o at a discount 按赔价计算；按贴水价格计算；打折扣
G6x 'Myg I at a premium 按溢价计算；按升水价格计算
i tiSZL, at call 通知付款；按通知
|_+l D|' at constant market price 按固定市价计算
:1g pbfW at constant price 按固定价格计算
#a
tL2(wJ at cost 按成本计算
e?O$`lf at current market price 按当时市价计算；按现时市价计算
@"^7ASd% at current price 按当时价格计算；按现时价格计算
$cm 9xW& at factor cost 按要素成本计算；按生产要素成本计算
F1M:"-bda at money-of-the-day price 按付款当日价格计算
.We{W{ at or better 按指定或较佳价位〔买卖指令〕
c_ .Fe'E at par 按面值计算；平价
i? eV i at sight 见票即付
% hH> % at the close 按收市盘
Up_"qD6 at the opening 按开市盘
T;PLUjp} attestation 见证；见证条款
-'*<;]P+. at-the-money option 平价期权
01RW|rN attorney 受权人；受托代表人
Y!Io @{f attornment 新拥有人承认书
m$pRA0s2` attributable profit 可归属利润
[!uVo>Q4 attributable share value 可归属股份价值
^1 _[UG Auckland Stock Exchange 奥克兰证券交易所
AqaM i auction 拍卖
~>~qA0m"m auctioneer 拍卖商
f3>DmH# audit 审计；核数
n3-VqYUP Audit Commission 审计署
1O,8=,K2a Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
S>j. i 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〕
R)isWw4 audit review 帐目审查
'W("s Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
%yl17:h# audited account 审计帐目；经审计的帐目
A
McZm0c` audited annual account 经审计的周年帐目
a <F2]H=J audited balance sheet 经审计的资产负债表
0B}2~}# auditor 核数师；核数主任；审计师
0O ]v| auditor's certificate 核数师证明书；审计师证明书
9 v 8^uPA auditor's report 核数师报告；审计师报告
G!%8DX5 Aussie bond 澳元债券
:l iDoGDi austerity budget 紧缩预算
&rX#A@= Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
C[#C/@ Australia All Ordinaries Index 澳洲所有普通股票指数
dq'f
>S z} Australian Dollar [AUD] 澳元
3Z#WAhfS: Australian Options Market 澳大利亚期权市场
?*7Mn` Australian Securities Commission 澳洲证券事务监察委员会
-g|ji. Australian Society of Certified Practising Accountants 澳洲执业会计师公会
WA:r4V Australian Stock Exchange 澳大利亚证券交易所
KU]o=\ak% Austrian Schilling [ATS] 奥地利先令
DrxQ(y o} authentication 认证；鉴证
Q#K10*-O6 authority to purchase 委托购买证；委购书
@A*>lUo authorization 认可；核准；授权；授权书
'4Q sl~[Eh authorization by direction 指示授权
AR$SQ_4 authorization by instruction 指令授权
)%n $_N n authorization by warrant 令状授权
MQ0r ln? authorization of unit trust 单位信托的认可
difX7)\ authorized agent 指定代理人
O(D2F$VlL authorized capital 法定资本
BIe:7cR% authorized clerk 出市员
]bpgsW:Xu authorized dealer 认可交易商
3 5L0 CM authorized financial institution 认可财务机构
iy]?j$B$ authorized fund 认可基金
(-&d0a9N authorized fund house 获授权的基金公司；认可基金公司
hv\Dz*XTs0 authorized institution 认可机构
Y|
ch ; authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
<l5m\A authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Cz9MXb]B authorized insurer 获授权保险人；获认可承保人
3hUP>F8 authorized investment 特准投资项目
V RD^> Gi authorized person 获授权人
MHye!T6fO\ authorized representative 获授权代表
2 \gIjXX" authorized share capital 法定股本
$z 5kA9 automated quotation system 自动报价系统
C4|OsC7J Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
{B6ywTK\ ` 自动交易系统〔香港期货交易所有限公司〕
~(GN Y5 automatic adjustment mechanism 自动调整机制
$ b53~ automatic adjustment system 自动调整系统
r `h".=oD Automatic Clearing House 自动票据交换所
~<s^HP2U{ automatic exchange rates accumulation system 自动化汇率累集系统
urCTP.F Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
~{vB2 automatic teller machine [ATM] 自动柜员机
J1~E*t^ autopay 自动转帐
f:J-X~T_f available assets 可用资产
#Q*V9kvU/H available fiscal reserve 现存财政储备
qc\D=3 #Yp available profit 可用利润
O7uCTB+ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
uI%7jA~@ average 平均；平均数；海损
BHZhdm@), average basic salary 平均基本薪金
;YW@ 3F-h average consumer expenditure 平均消费开支；一般消费开支
VYO1qj average cost 平均成本
lCl5#L9 average cost of land production 增辟土地平均成本
.q[}e);) average daily turnover 平均每日成交额
V{A`?Jl6{ average daily wage rate 平均每日工资率
Qf}. = ( average expenditure pattern 平均开支模式
8Gnf_ lkI average growth rate 平均增长率
\[^!
ys average net fixed assets 固定资产平均净值
=6Gn?
/{ average of relatives 相对价格平均数
& 0WQF average price 平均价格
V'MY+# average propensity to consume 平均消费倾向；一般消费倾向
yBIX<P)vE' average propensity to save 平均储蓄倾向；一般储蓄倾向
yTZ o4c " average rate 平均率
cF8 X average revenue 平均收入；平均收益
Q[K )Yd average stock 平均库存；平均存货
oM
Z94 , 3 average yearly rent 平均年租
|\G^: V[. avoidance of double taxation 避免双重课税
1+XM1(|c` avoidance of tax 避税
