A:
1OJ*wI* A share Ａ股；甲类股份
3Q"F(uE v^ abatement of tax 减税；减扣免税额
/2e%s:")h ABN AMRO Bank N.V. 荷兰银行
BR36}iS;V above-the-line expenditure 线上项目支出；经常预算支出
)C
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` above-the-line receipt 线上项目收入；经常预算收入
L)F 1NuR ABSA Asia Limited 南非联合亚洲有限公司
]4Y/x i- absolute change 绝对数值变更
!:"-:O}>=, absolute expenditure 实际开支
SY,I >-% absolute guideline figure 绝对准则数字
a}KK{Vqo` absolute interest 绝对权益
`l/:NF absolute order of discharge 绝对破产解除令
CV&zi 6 absolute profit margin 绝对利润幅度
8/3u/ absolute value 实值；绝对值
dL_QX,X- ] absolutely vested interest 绝对既得权益
S
Pn8\2Cj absorbed cost 已吸收成本；已分摊成本
=4tO0 absorption 吸收；分摊；合并
F aFp_P? absorption rate 吸收率；摊配率；分摊率
~uI**{ ACB Finance Limited 亚洲商业财务有限公司
s=d +GMa acceptable form of reciprocity 合理的互惠条件
5vTv$ 2@ acceptable rate 适当利率；适当汇率
( =1q!c`
acceptance agreement 承兑协议
c>ad0xce6 acceptance for honour 参加承兑
1")FWN_K/T acceptor 承兑人；接受人；受票人
dEASvD' acceptor for honour 参加承兑人
lC#RNjDp/~ accident insurance 意外保险
TDlZ! $g( Accident Insurance Association of Hong Kong 香港意外保险公会
e?V,fzg accident insurance scheme 意外保险计划
~G>jw"r accident year basis 意外年度基准
bj @xqAGl accommodation 通融；贷款
Q,.By& accommodation bill 通融票据；空头票据
yl-fbYH accommodation party 汇票代发人
/_V'DJV account balance 帐户余额；帐户结余
H9RGU~q4s[ account book 帐簿
jfUJ37zNZr account collected in advance 预收款项
5W+{U8\ account current book 往来帐簿
+UxI{, L account of after-acquired property 事后取得的财产报告
z% V* K account of defaulter 拖欠帐目
DVI7]+=nV account payable 应付帐款
}[ ].\G\G account payee only [A/C payee only] 只可转帐；存入收款人帐户
! ?nu? account receivable 应收帐款
EeCFI I account receivable report 应收帐款报表
v&fGCD\ R account statement 结单；帐单；会计财务报表
H]s4% 9T account title 帐户名称；会计科目
W h| L accountant's report 会计师报告
Kax#OYLpg Accountant's Report Rules 会计师报告规则
K@HQrv< accounting and auditing procedure 会计与审计程序；会计与核数程序
\a\= gn Accounting Arrangements 《会计安排》
JO2xT#V accounting basis 会计基础
->\N_|_ accounting by Official Receiver 破产管理署署长呈交的帐目
Ap%O~wA' Accounting Circular 《会计通告》
fk>l{W}e) accounting class 会计类别
Z>F@n Tzb> accounting date 记帐日期；会计结算日期
.o}%~g <d accounting for money 款项核算
%[w Tz$S" Accounting Officer 会计主任
1otspOy accounting period 会计报告期；会计期
=7 VCtd / accounting policy 会计政策；会计方针
Z _FNIM0f accounting practice 会计惯例
c/
_yMN accounting principle 会计准则
rvic%bsk accounting record 会计记录
/D[dO6. accounting report 会计报告
&5u BNpH Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Y0@yD#,0~ Accounting Society of China 中国会计学会
mDfwn7f accounting statement 会计报表
#vQ ? accounting system 会计制度；会计系统
QY@u}&m%o accounting transaction 会计事项；帐务交易
LM:)j:g S6 accounting treatment 会计处理
+Hj/0pp accounting year 会计年度
I"1CgKYK^+ accretion 增值；添加
XA1f' Kk accrual 应计项目；应累算数目
J A`H@qE accrual basis 应计制；权责发生制
f&ytK accrual basis accounting 应计制会计；权责发生制会计
=}v ;1m accrue 应累算；应计
WSLy}@`Vx accrued benefit 应累算利益
:uo[&&c accrued charges 应计费用
UfR~%p>K accrued cumulative preference share dividend 应累算的累积优先股股息
vX+.e1m accrued expenses 应累算费用
qD-fw-,: accrued interest payable 应付利息；应计未付利息
[ ?iqqG . accrued interest receivable 应收利息；应计未收利息
p<KIF>rf| accrued right 累算权益
mb\h^cKaq accruing profit 应累算的利润
VD$ Eb accumulated fiscal reserve 累积财政储备
G 2]^F Y accumulated profit 累积利润；滚存溢利
/s|{by`we4 accumulated reserve 累积储备
3O P.12^ accumulation of surplus income 累积收益盈余
p0M=t- acquired assets 既得资产
o.Oq__ >$H acquisition 收购；购置；取得
!v9lk9SV acquisition cost 购置成本
)TU <:V acquisition expenses 购置费用
%/T7Z; d acquisition of 100% interest 收购全部股权
o G_C?(7> acquisition of control 取得控制权
QU T"z' acquisition of fixed assets 购置固定资产
O*G1 QX acquisition of shell “买壳”
l~J*' m2 acquisition price 收购价
IU#x[P! act of God 天灾
5ZK&fKeCF acting partner 执事合伙人
d~@q% -`lA active market 买卖活跃的市场；交投畅旺的市场；旺市
/r^[a,Q#x active partner 积极参与的合伙人
b9Y_!Qe active trading 交投活跃
- $JO8'TP actual circulation 实际流通
>w.'KR0L actual cost 实际成本
C>X|VP |C actual expenditure 实际开支；实际支出
]^ K;goQv actual income 实际入息；实际收入；实际收益
*HE^1IEl actual market 现货市场
L8&D(wh/f actual price 现货价；实际价格
8>N wCjN actual profit 实际利润
x<ax9{ actual quotation 实盘；实际价位；实际报价
M2@;RZ(| actual year basis 按实际年度计算
?n]FNjd actuals 实货
|~K( F <;j actuarial investigation 精算调查
oM,- VUr actuarial principle 精算原则
2z_2.0/3 actuarial report 精算师报告
5~ +XZA#2 Actuarial Society of Hong Kong 香港精算学会
/L v1$~ actuarial valuation 精算师估值
dMvp&M\\' actuary 精算师
n ~,t QV ad referendum agreement 暂定协议；有待覆核的协定
g97]Y1g ad valorem duty 从价税；按值征税
f:woP7FP ad valorem duty system 从价税制
sJZ!sznn ad valorem fee 从价费
8TWTbQ ad valorem tariff 从价关税
CQ^3v09N;~ additional allowance 额外免税额
Q i9-z' additional amount for unexpired risk 未过期风险的额外款额
E0 l _-- additional assessable profit 补加应评税利润
Y3' ," additional assessment 补加评税
qZk:mlYd additional commitment 额外承担
A\$
> >Z additional commitment vote 额外承担拨款
P)6 lu8zQ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
t6lE#<xZV; additional dependent parent allowance 供养父母额外免税额
n~g LP HY additional provision 额外拨款
Vz%OV}\ additional stamp duty 附加印花税
\9:wfLF8! additional tax 补加税罚款；补加税款
TD Nf)Mm Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
x /mp=
adjudged bankrupt 被裁定破产
L{8;Ud_2r adjudicated bankrupt 裁定破产人
bwi D$ adjudication fee 裁定费；评定印花税额手续费；评估契据费
E(^0B(JF adjudication of bankruptcy 裁定破产；宣告破产
v]"L]/" adjudication of insolvency 裁定无力偿还债务
KE}H&1PjU adjusted actual 经调整的实数；调整后的实数
s B
20/F adjusted current assets 经调整的流动资产；调整后的流动资产
edvFQ#,d adjusted figure 经调整的数字；调整后的数额
p_2pU)% adjusted liabilities 经调整的负债；调整后的负债
Bv9kSu9'~ adjusted loss 经调整的亏损；调整后的亏损
5[gh|I;D 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
!EBY@ Y1 adjusted profit 经调整的利润；调整后的利润
z[nS$]u adjusted surplus 经调整的盈余额；调整后的盈余额
0g=`DSC<( adjusted value 经调整的价值；调整后的价值
E167=BD9< adjustment 调整；修订；理算〔保险〕
}|wv]U~ adjustment centre 调剂中心
: c.JhE3D adjustment lag 调整过程的时间差距；调整时差
6'C2SihYp adjustment mechanism 调整机制
Y[
zZw~yx adjustment of loss 亏损调整
V[; M&=," adjustment process 调整过程；调整程序
y\c" b-lQX adjustment range 调整幅度
8g~EL{ ' administered exchange rate 受管制汇率
q]% T:A= Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
T:iP="?{ administration expenses 行政费用
_. V?A * administration fee 手续费；行政费
V416g |lBO administration in bankruptcy 破产管理
?1I GYyu! administration order 遗产管理令
b-^p1{A0zW administrator 管理人；遗产管理人
kkCZNQ~I administrator of the estate 遗产管理人
)3A{GZj#6 admission of debt 债项承认书
GK*v{` admission of proof 接纳债权证明
)2e#HBnH advance 放贷款项；垫付款项；预支款项；预付款项
1wj:aD?g advance account 暂支帐目；预付款帐户
I f-_?wZe advance compensation 预付补偿金
oG oK, advance from shareholder 股东垫款
,IH b+ K advance pending reimbursement 预支以待日后付还
FnFb[I@eu advanced economy 先进经济体系
' LE"#2Hu advancement 预付；预付财产
';B# Gx advances warrant 垫款令
3ec`Wa
advancing 贷出
iw9Q18:I} adverse balance 逆差
5F"|E-; adverse exchange 逆汇
=aG xg57 advertisement addressed to shareholders 在报章刊登的致股东通告
- y AQ advice for collection 托收通知书
vH[47Cv G5 advice of drawing 提款通知书；汇票通知书
s)J(/ advice of payment 付款通知
#qB r/+b Advisory Committee [Securities and Futures Commission]
OO) ~HV4\ 谘询委员会〔证券及期货事务监察委员会〕
+IFw_3$ Advisory Committee on Diversification 经济多元化谘询委员会
/=?x{(B> affidavit 誓章；遗产申报誓章
#Pk$L+C affidavit of no receipt 述明无收款的誓章
YDJ4c;3 7 affiliate 联号；联营公司；附属公司
nIk$7rGLB affiliated company 附属公司；联号；联营公司
XXZaK gsq affirmation [estate duty] 非宗教式宣誓〔遗产税〕
U(>4s]O6 affordability 负担能力
TUK"nKSZ`. African Development Bank [AfDB] 非洲开发银行
#-VMg+1 4 after-acquired property 事后取得的财产
hfWFD, after-hours dealing 市后交易
-Z-f1.Dm5 after-tax profit 税后盈利；税后利润；税后溢利
)u%je~Vw agency agreement 代理协议
~&dyRt W4 agency expenses 代理机构的开支
K>Fqf
+_ agency fee 代理费
bUwn}_7b Agency Law 《代理法》
2}6%qgnT- agent 代理人；承销人
l |2D/K5 agent of company 公司代理人
SLL3v,P(7 agent's fee 代理人费；经纪费
/1UOT\8U aggregate 总计；总数；总体数字
\Q?ip&R aggregate amount 总款额；总额
'dG%oDHX]P aggregate assets and liabilities 总体资产与负债
]}="m2S3 aggregate at constant price 按固定价格计算的总体数字
2F{hg% aggregate demand 总需求
gV;H6" aggregate gross position 总持仓量
Uu
s. aggregate limit 总限额
/^SAC%PD aggregate of salaries tax 合计薪俸税
!|hoYU>@2L aggregate performance 总体表现；总体业绩
XN=67f$Hw aggregate supply 总体供应
,_.I\EY[ aggregate surplus 总盈余
*iO u' aggregate total 整体总额
en S}A*Io aggregate value 总值；合计价值
s8"8y`u aggregated basis 合计基准
N?Q+ > aggregated net chargeable income 合计应课税入息实额
yF}OfK?0f aggregation 合并计算；合计；总和
#p(h]T32 aggregation of incomes of husband and wife 夫妇入息合并计算
Fxs;F p aggregation of property 财产的总和
;ea] $9 agio 差价；贴水
`:8J46or Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
pIV-kI:w Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Dr&('RZ4 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
1@48BN8cm' Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
\*hrW( 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
d_UN0YT< Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
B(a-k? 《香港政府和大韩民国政府关于相互促进和保护投资协定》
v4,h&JLt agreement for a settlement 授产协议
(_kp{0r# agreement for assignment 转让协议
g,t jm( agreement for sale 售卖协议；买卖协议
Pt:e!qX) agreement for sale and purchase 买卖协议
M -L2w" agreement for the payment of interest 支付利息协议
LsEXM- agreement for the repayment of money 还款协议
mYN7kYR}<` agreement of reinsurance 再保险协议
<#=N
m0S$ Agricultural Bank of China 中国农业银行
/@ !CKh` air passenger departure tax 飞机乘客离境税
f ),TO Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Ei}/iBG@ airport tax 机场税
|:[tNs*,O alcohol duty 酒精税
+CH},@j alienation 让与；让渡；转让
K;?,FlH alimony 生活费；赡养费
c .3ZXqpI; All Ordinaries Index [AOI] 所有普通股指数
,u }XW V all risks 全险；综合险
^H{R+} All Sales Record for Stock Market 《股票市场成交报告》
p^<yj0Y Allied Capital Resources Limited 新联财务有限公司
,[S+T.Cu all-items index [Consumer Price Index] 总指数〔消费物价指数〕
y.5/?{GL allocation letter 拨款信件
}VS3L_
;}/ allocation of fund 分配款项；预留款项
oF9
-& allocation of profit 利润分配；溢利分配
T{wpJ"F5<] allocation warrant 拨款令
Xp\/YJOibd allotment 分配；配股
OM hef,,H allotment notice 股份配售通知；配股通知
h^,8r d allotment of shares 股份分配
4%4avEa"w allowable 可获宽免；免税的
1_fZm+oW! allowable business loss 可扣除的营业亏损
h5%<+D< allowable expenses 可扣税的支出
D 0k
8^ allowance 免税额；津贴；备抵；准备金
H1<>NWm!v7 allowance for debts 债项的免税额
bmN q[} allowance for depreciation by wear and tear 耗损折旧免税额
{FRAv(,\ allowance for funeral expenses 殡殓费的免税额
C{sLz9 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Wcb7
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[Vd[- allowance to debtor 给债务人的津贴
d(vsE%/! alteration of capital 资本更改
+4[^!q*
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rg0m a amalgamation 合并
sw A+f ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
bCref$| ambit of charges 征税范围；收费范围
3iw{SEY amended valuation 经修订的估值
Nx{$} American Commodities Exchange 美国商品交易所
>AoK/(yL. American Express Bank Limited 美国运通银行
L;gO;vO American Stock Exchange 美国证券交易所
;\EiM;Q] amortization 摊销
WZOY)>K amount due from banks 存放银行同业的款项
t+5E#!y
amount due from banks abroad 存放海外银行同业的款项
mj| )nOd amount due from holding companies 控股公司欠款
&_J D)mM5 amount due from local banks 存放本港银行同业的款项
CkJCi amount due to banks 银行同业的存款
Gl1jxxd amount due to banks abroad 海外银行同业的存款
,Jc m+ Wb amount due to holding companies 控股公司存款
`cPywn@uGZ amount due to local banks 本港银行同业的存款
REZJ}%}/ amount due to outport banks 外埠银行同业的存款
S3L~~X/= amount for note issue 发行纸币的款额
uwRr LF amount of bond 担保契据的款额
fLV"T_rk amount of consideration 代价款额
0ye!R
amount of contribution 供款数额
4}` amount of indebtedness 负债款额
.sQ=;w/ZA amount of principal of the loan 贷款本金额
R[ 49(>7H4 amount of rates chargeable 应征差饷数额
k >t )g-,2 amount of share capital 股本额
"ZTTg>r amount of sums assured 承保款额
USFD y amount of variation 变动幅度
)o\jJrVDf amount of vote 拨款数额
UzXE_ S amount payable 应付款额
pO8ePc@=D amount receivable 应收款额
2X:4C C%5 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
t){"Tf c: analysis 分析
2o>)7^9|#< ancillary risk 附属风险
83;NIE; annual account 周年帐目；周年帐目报表；年度决算；年结
!LkW zn3 annual accounting date 年结日期
PW3GL3+ annual allowance 每年免税额；年积金；年度津贴；年津
|_omr&[_ annual balance 年度余额
Lh.`C7] annual disposable income 每年可动用收入
hp{OL< 2M annual estimates 周年预算
gM [w1^lj annual fee 年费
SP|< Tny annual general meeting 周年大会
5K|"\ annual growth rate 年增率；每年增长率
Ed9Z9 annual long-term supplement 长期个案每年补助金
}I@L}f5N annual pensionable emolument 可供计算退休金的年薪
)DYI
. annual report 年报
##Z_QB(; Annual Report on the Consumer Price Index 《消费物价指数年报》
b;)~w U= annual return 周年报表；周年申报表；每年报税表格
%0? M?Jf Annual Return Rules 《周年报表规则》
J9K3s_SN annual review of consumer prices 每年消费物价回顾
^(* n] annual roll-forward basis 逐年延展方式
_fZZ_0\Q annual salary 年薪
WK="J6K5 annual statement 年度报表；年度决算表
-s9P 8W 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
C7H/N<VAq annuitant 年金受益人
-hkQ2[Ew# annuity 年金
!QDQ_ annuity contract 年金合约
- l%J/ : annuity on human life 人寿年金
7LO%#No", antecedent debt 先前的债项
z,{<Nm7&F ante-dated cheque 倒填日期支票
l4TpH|k anticipated expenditure 预期开支
wH~kTU2br anticipated net profit 预期纯利
3Vp# a: anticipated revenue 预期收入
0flg=U9 anti-inflation measure 反通货膨胀措施
['%69dPh anti-inflationary stance 反通货膨胀立场
xoOJauSX1 apparent deficit 表面赤字
- Ij& apparent financial solvency 表面偿债能力
}E`dZW*!! apparent partner 表面合伙人
' oF xR003 application for personal assessment 个人入息课税申请书
c\% r 38 application of fund 资金应用
tK
k#LWB application to release as liquidator and to destruct the books of accounts and documents
\6;=$f/?t 申请免除清盘人职务及毁灭帐簿与文件
[! %![E appointed actuary 委任精算师
o !4!"O'E appointed auditor 委任核数师；委任审计师
EC|' l appointed trustee 委任的受托人
*Z_C4Tj appointer 委任人
w,R[C\#J apportioned pro rata 按比例分摊
>a3p >2 apportionment 分配；分摊
3BpZX`l*p Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
={hX}"*D apportionment formula 分摊方程式
t< n"-Tqu apportionment of estate duty 遗产税的分摊
^xPmlS;X appraisal 估价；评估
aTf`BG{kw appreciable growth 可观增长
GWvH[0 appreciable impact 显着影响
v:+ ~9w+ appreciable increase 可观增长
G|\^{ 5 appreciation 增值；升值
5XLs } : appreciation against other currencies 相对其他货币升值
^[ 15&T5 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
m ! U 9m appreciation tax 增值税
= !m}xdTP appropriation 拨款；拨用；拨付
e L.(p
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XNgDf3T Appropriation Bill 拨款法案
7mm1P9Z appropriation-in-aid system 补助拨款办法
)/t?!T.[ approved assets 核准资产
["}rk approved basket stock 认可一篮子证券
0| ;
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M@W[Bz approved charitable donation 认可慈善捐款
:$+-3_oLMQ approved charitable institution 认可慈善机构
Hi]cxD*` approved currency 核准货币；认可货币
ItVugI(^ C approved estimates 核准预算
V 34hFa approved estimates of expenditure 核准开支预算
d,$d~alY approved overseas insurer 核准海外保险人
L4L2O7 approved overseas trust company 核准海外信托公司
gl&5l1& approved pooled investment fund 核准汇集投资基金
$ wYF Ez approved provident fund scheme 认可公积金计划
P9T5L<5 approved provision 核准拨款
aTBR|U S approved redeemable share 核准可赎回股份
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il3h, approved regional stock 认可地区性证券
-l}IZY approved retirement scheme 认可退休金计划
-+t ]15 approved subordinated loan 核准附属贷款
l1]p'Liuu arbitrage 套戥；套汇；套利
~SvC[+t+U arbitrageur 套戥者；套汇者
^uJU}v: arbitrary amount 临时款项
-uh(?])H arrangement 措施；安排；协定
~afg )[( arrears 欠款
2YuN~- arrears of pay 欠付薪酬
0P>OJYFr' arrears of revenue 逾期未收税款；逾期未收的帐项
wM_c48|d articles of association 组织章程；组织细则；组织章程细则
hp"L8w Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
'Peni1_ ascertainment of profit 确定利润
(Z5##dS3 "Asia Clear" “亚洲结算系统”
4d:{HLX, Asia Commercial Bank Ltd. 亚洲商业银行有限公司
lcV<MDS Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
6!^[];%xN Asian Development Fund [ADF] 亚洲发展基金
~XeFOM q Asian dollar bond 亚洲美元债券
Jgu94.;5 Asian dollar market 亚洲美元市场
;WL1B Asian dollar rate 亚洲美元利率
'Pvm8t Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
4em;+ >D6 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
c"!lwm3b asked price 沽盘；喊价；索价；卖方报价
r}yG0c, assessable income 应评税入息
`]Bxn) b( assessable loss 应评税亏损
?[x49Ux,P assessable profit 应评税利润
j]0^y}5f+s assessable value 应评税值
$hxN hI assessed profit 估定利润
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nJ Zie8m assessed value 经评估价值
kX:tc assessment 评税；评定；估价；评税单
sS
TPMh assessment number 评税编号；估价编号
Nx#4W1B[`H assessment of additional tax 补加税评税
S]sk7 assessment of performance 业绩评估；实绩评价
v&FF|)$ Assessor 评税主任
D }3XFuZs_ asset price bubbles 资产价格泡沫
xyr+_k-x&q asset-backed securities 具资产保证的证券
g/UaYCjM assets accretion 资产增值
>s3gqSDR assets and liabilities 资产与负债
A~nf#(!^] assets betterment statement 资产递增表；资产改进表
\8O O)98' assets lending 实物放款；有抵押贷款
UueD(T;p assets of the company passing on the death 死者去世时转移的公司资产
&4dz}zz90 assets pledged as security for liabilities 用作负债抵押的资产
7 1W5.! assets portfolio 资产投资组合
j\RpO'+} assets price 资产价格
hgRVwX assets quality 资产质素
vhr+g 'tf assets realization 资产变现
T2 ?HRx assets refinancing arrangement 资产再集资安排
H(0q6~| assets securitization 资产证券化
B@Nt`ky0* assets situated outside Hong Kong 在香港以外地方的资产
*s}|Hy assets stripping 削减资产；拆卖资产
t<:D@J]a assets value 资产值
cD1o"bq assignee 承让人
7: =5"ScV assignment 转让；转让书；转让契
n A>sHy assignment of interest 权益转让
o-7>eE}+ assignment of letters patent and trade mark 专利证书及商标转让
IGX:H)&* assignment of property 物业转让；物业转让书
*0Gz)' assignment right 转让权
uQL lA&I" assignor 转让人
Ja]o GT=e associate 有联系的人；有关连人士；相联者；合伙人；联系人
7=4 A;Ybq Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
[-*F"}D, associate member 附属会员
P];JKE% associated body corporate 相联法人团体
gM ;}#>6 associated company 相联公司；联属公司
cd ;NpN associated corporation 相联法团
PBks`
|+ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
%>Xr5<$:& 公认会计师公会〔英国〕
r0m)j Association of Futures Exchange Brokers 香港期货经纪协会
s _jBu Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
+V v+K(lh$ association of underwriters 承保人组织
k7_I$ <YDj assumption of control 接管
"C%!8`K{a* assurance 担保；保险；转易；转易书
c)C 5KaiPG assurance of interest 权益的转易
z)F#u :t at 19XX price 按一九ＸＸ年价格计算
D_|B2gdZY at a discount 按赔价计算；按贴水价格计算；打折扣
zW{ 6Eg at a premium 按溢价计算；按升水价格计算
w'Z!;4E0 at call 通知付款；按通知
|U[y_Y\ a at constant market price 按固定市价计算
1TqF6`;+ at constant price 按固定价格计算
X7aXxPCq1 at cost 按成本计算
@%i>XAe#0 at current market price 按当时市价计算；按现时市价计算
X <Za9 at current price 按当时价格计算；按现时价格计算
>L2*CV3p at factor cost 按要素成本计算；按生产要素成本计算
){Z at money-of-the-day price 按付款当日价格计算
!"4w&bQ at or better 按指定或较佳价位〔买卖指令〕
!awh*Xj6 at par 按面值计算；平价
P N F4>) at sight 见票即付
F 1 |zXg) at the close 按收市盘
:q2YBa at the opening 按开市盘
&R]pw`mTH attestation 见证；见证条款
c]Unbm^ w at-the-money option 平价期权
y{rn-?`{ attorney 受权人；受托代表人
MUof=EJg>u attornment 新拥有人承认书
jOv"< attributable profit 可归属利润
`\FI7s3b attributable share value 可归属股份价值
R lg#z4m Auckland Stock Exchange 奥克兰证券交易所
9EgP9up{6! auction 拍卖
AF#_nK) @ auctioneer 拍卖商
;bHfn-X audit 审计；核数
@[r ={s \ Audit Commission 审计署
GfsBQY/ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
n! .2aq 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〕
NM L|"R; audit review 帐目审查
DA <ynBQ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
n85r^W audited account 审计帐目；经审计的帐目
RebTg1vGu audited annual account 经审计的周年帐目
N^$9;CKP= audited balance sheet 经审计的资产负债表
me. /o(!? auditor 核数师；核数主任；审计师
2,AaP*, auditor's certificate 核数师证明书；审计师证明书
D3?N<9g auditor's report 核数师报告；审计师报告
Qyj(L[K J Aussie bond 澳元债券
|QYZRz austerity budget 紧缩预算
jKt-~ : Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
&tBA^igXK Australia All Ordinaries Index 澳洲所有普通股票指数
R <&FhT] Australian Dollar [AUD] 澳元
$Xt;A&l2? Australian Options Market 澳大利亚期权市场
KSOO?X0j Australian Securities Commission 澳洲证券事务监察委员会
u( 9X Australian Society of Certified Practising Accountants 澳洲执业会计师公会
UD*+"~ Australian Stock Exchange 澳大利亚证券交易所
]V<"(?,K Austrian Schilling [ATS] 奥地利先令
:o\5K2]: authentication 认证；鉴证
B
T7Id authority to purchase 委托购买证；委购书
+Jw{qQ R/* authorization 认可；核准；授权；授权书
i| xt f authorization by direction 指示授权
P0#`anUr1 authorization by instruction 指令授权
;QidDi_s> authorization by warrant 令状授权
IxP^i{/1? authorization of unit trust 单位信托的认可
] 18Ucf authorized agent 指定代理人
I q,v authorized capital 法定资本
uYTCd ZQh authorized clerk 出市员
[2H[5<tH authorized dealer 认可交易商
Yq0# #__ authorized financial institution 认可财务机构
X8b#[40: authorized fund 认可基金
!QTPWA authorized fund house 获授权的基金公司；认可基金公司
$I (}r3r authorized institution 认可机构
;C_ > authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
1 ;Ju] authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
G;2[ authorized insurer 获授权保险人；获认可承保人
p"KV*D9b authorized investment 特准投资项目
lM&UFEl-\ authorized person 获授权人
.Cfp'u%\; authorized representative 获授权代表
U?EG6t authorized share capital 法定股本
PSEWL6=]N automated quotation system 自动报价系统
?36 0SQ< Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
w -dI<s 自动交易系统〔香港期货交易所有限公司〕
.D3`'K3t{[ automatic adjustment mechanism 自动调整机制
^N{X " automatic adjustment system 自动调整系统
\P@S"QO Automatic Clearing House 自动票据交换所
pE(sV{PD automatic exchange rates accumulation system 自动化汇率累集系统
_Y7:!-n} Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
x:C@)CAr automatic teller machine [ATM] 自动柜员机
!OQuEJR autopay 自动转帐
EO Q aY available assets 可用资产
+I.v!P!^ available fiscal reserve 现存财政储备
Fo LDMx( available profit 可用利润
'8={ sMy Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Fva]*5 average 平均；平均数；海损
S| "TP\o average basic salary 平均基本薪金
PHl4 vh#E! average consumer expenditure 平均消费开支；一般消费开支
uH]
m]t average cost 平均成本
XC}1_VWs average cost of land production 增辟土地平均成本
]gH Lcr3 average daily turnover 平均每日成交额
w< mqe0 average daily wage rate 平均每日工资率
VwC4QK,d; average expenditure pattern 平均开支模式
fr]Hc+7 average growth rate 平均增长率
UhBz<>i;! average net fixed assets 固定资产平均净值
Hi7G/2t@` average of relatives 相对价格平均数
d1lH [r!Z average price 平均价格
m>O2t - average propensity to consume 平均消费倾向；一般消费倾向
ZZwBOGVU average propensity to save 平均储蓄倾向；一般储蓄倾向
T "B8;| average rate 平均率
sOC |
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bx] 1 4}6 average stock 平均库存；平均存货
\aB&{`iG average yearly rent 平均年租
G
"c/a8 avoidance of double taxation 避免双重课税
R{ 4u|A?9 avoidance of tax 避税
