A:
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kN L A share Ａ股；甲类股份
2WH(c$6PWf abatement of tax 减税；减扣免税额
,dQ*0XO! ABN AMRO Bank N.V. 荷兰银行
8iY.!.G#| above-the-line expenditure 线上项目支出；经常预算支出
*Ci&1 Mu^Z above-the-line receipt 线上项目收入；经常预算收入
q;nAq% ABSA Asia Limited 南非联合亚洲有限公司
1 3/,^? absolute change 绝对数值变更
f fL]_E absolute expenditure 实际开支
)yb~ kbe absolute guideline figure 绝对准则数字
59D '*!l- absolute interest 绝对权益
!Z2h ?..O absolute order of discharge 绝对破产解除令
rBmW%Gv absolute profit margin 绝对利润幅度
J&~I4ko] absolute value 实值；绝对值
4'#=_J absolutely vested interest 绝对既得权益
6O{QmB0KK absorbed cost 已吸收成本；已分摊成本
>oJ ab R absorption 吸收；分摊；合并
c Q- #] absorption rate 吸收率；摊配率；分摊率
A'jL+dI. ACB Finance Limited 亚洲商业财务有限公司
Q"
h]p acceptable form of reciprocity 合理的互惠条件
cI8\d 4/py acceptable rate 适当利率；适当汇率
u-iQ acceptance agreement 承兑协议
+
> dC acceptance for honour 参加承兑
-{OJ M|W+ acceptor 承兑人；接受人；受票人
,0h{RZKw acceptor for honour 参加承兑人
qbq2Bi'a accident insurance 意外保险
HLDv{G'7 Accident Insurance Association of Hong Kong 香港意外保险公会
\[{8E}_"^ accident insurance scheme 意外保险计划
P{K\}+9F
accident year basis 意外年度基准
5 ,MM`:{{ accommodation 通融；贷款
yO7H!}y _ accommodation bill 通融票据；空头票据
A2\hmp@A@7 accommodation party 汇票代发人
JJ) account balance 帐户余额；帐户结余
VO:
account book 帐簿
jG `PyIgw account collected in advance 预收款项
dLH@,EKl) account current book 往来帐簿
e"^WXP.t& account of after-acquired property 事后取得的财产报告
h !(#
/ account of defaulter 拖欠帐目
6) YckxN^ account payable 应付帐款
!1R?3rVQS account payee only [A/C payee only] 只可转帐；存入收款人帐户
/1/'zF&R- account receivable 应收帐款
0AWxU?$A4 account receivable report 应收帐款报表
t&43)TPb. account statement 结单；帐单；会计财务报表
-!~pa^j account title 帐户名称；会计科目
P l'lmUR accountant's report 会计师报告
h~sTi Accountant's Report Rules 会计师报告规则
o<48' > [ accounting and auditing procedure 会计与审计程序；会计与核数程序
> V)#y$Z Accounting Arrangements 《会计安排》
apJXRH` accounting basis 会计基础
"})OLa accounting by Official Receiver 破产管理署署长呈交的帐目
V_$<^z| Accounting Circular 《会计通告》
'>|K d{J0 accounting class 会计类别
*^ [6uaa accounting date 记帐日期；会计结算日期
ckFPx l. accounting for money 款项核算
>?JUGXAi'{ Accounting Officer 会计主任
K S5a 8'U accounting period 会计报告期；会计期
zwQ #Yvd accounting policy 会计政策；会计方针
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accounting practice 会计惯例
X=?9-z]
QO accounting principle 会计准则
u8?$W%eW accounting record 会计记录
cy6YajOk7 accounting report 会计报告
9
AD* Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Da[#X`Kp$ Accounting Society of China 中国会计学会
Y]6d Yq{k accounting statement 会计报表
cCiDe`T\F accounting system 会计制度；会计系统
t3.;qDy accounting transaction 会计事项；帐务交易
RRy D<7s1 accounting treatment 会计处理
mnZ fk accounting year 会计年度
Vg bT/v accretion 增值；添加
GBS+ 4xL| accrual 应计项目；应累算数目
7R5ebMW
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*\:sHVyG( accrual basis accounting 应计制会计；权责发生制会计
a6h+?Q7uF accrue 应累算；应计
t
4M-;y accrued benefit 应累算利益
a6 :hH@ , accrued charges 应计费用
T-4 dD accrued cumulative preference share dividend 应累算的累积优先股股息
3jfAv@I ~ accrued expenses 应累算费用
wU'+4N". accrued interest payable 应付利息；应计未付利息
J=kf KQV accrued interest receivable 应收利息；应计未收利息
+pK 35u accrued right 累算权益
EFtn !T accruing profit 应累算的利润
3hJ51=_0^ accumulated fiscal reserve 累积财政储备
M7Xn=jc accumulated profit 累积利润；滚存溢利
b~<V}tJ
accumulated reserve 累积储备
zI ^:{]p accumulation of surplus income 累积收益盈余
UT{`'#iT acquired assets 既得资产
w
`d9" n acquisition 收购；购置；取得
H0B=X l[ acquisition cost 购置成本
dhP")@3K;p acquisition expenses 购置费用
'?I3&lYz{ acquisition of 100% interest 收购全部股权
`N}V i6FG acquisition of control 取得控制权
PS!or!m acquisition of fixed assets 购置固定资产
MR4k#{:w acquisition of shell “买壳”
Y>c+j acquisition price 收购价
~S~+'V,d act of God 天灾
@v&P;=lU acting partner 执事合伙人
w?*79 u active market 买卖活跃的市场；交投畅旺的市场；旺市
4k{xo~+%, active partner 积极参与的合伙人
Xep2 )3k> active trading 交投活跃
2Gj)fMK38 actual circulation 实际流通
4,YL15. actual cost 实际成本
R $dNdd9m actual expenditure 实际开支；实际支出
*e:I*L actual income 实际入息；实际收入；实际收益
Fku<|1}&y actual market 现货市场
7N OF^/nU actual price 现货价；实际价格
WCqa[=v)t actual profit 实际利润
_ A{F2M actual quotation 实盘；实际价位；实际报价
!% (kMN actual year basis 按实际年度计算
9RS viIi$ actuals 实货
t<}N>%ZO actuarial investigation 精算调查
k=p[Mlic/ actuarial principle 精算原则
t5 ^hZZ actuarial report 精算师报告
rR{KnM Actuarial Society of Hong Kong 香港精算学会
CO, { / actuarial valuation 精算师估值
gE*7[*2?t actuary 精算师
zFYzus`> ad referendum agreement 暂定协议；有待覆核的协定
'O2/PU2_ ad valorem duty 从价税；按值征税
f#I#24)RH ad valorem duty system 从价税制
T#Bj5H ad valorem fee 从价费
ON>l%Ae4G ad valorem tariff 从价关税
.n.N.e additional allowance 额外免税额
|eye) E: additional amount for unexpired risk 未过期风险的额外款额
f*xv# G additional assessable profit 补加应评税利润
KT(v'KE 1 additional assessment 补加评税
iN0'/)ar additional commitment 额外承担
:T@} CJ additional commitment vote 额外承担拨款
)Xt#coagS additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
N3KI6p6 \ additional dependent parent allowance 供养父母额外免税额
hhU\$'0B - additional provision 额外拨款
PN J&{4wY additional stamp duty 附加印花税
HHgv, bC! additional tax 补加税罚款；补加税款
23ho uS Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
XXwo(trs~= adjudged bankrupt 被裁定破产
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lwA - adjudicated bankrupt 裁定破产人
E d_Fx' adjudication fee 裁定费；评定印花税额手续费；评估契据费
5~[][VV^ adjudication of bankruptcy 裁定破产；宣告破产
F]N?_ bo adjudication of insolvency 裁定无力偿还债务
\?Xoa"^ adjusted actual 经调整的实数；调整后的实数
h^,L ) E adjusted current assets 经调整的流动资产；调整后的流动资产
b
o_`P3 adjusted figure 经调整的数字；调整后的数额
-I*vl adjusted liabilities 经调整的负债；调整后的负债
Apgg Tzh@ adjusted loss 经调整的亏损；调整后的亏损
Y>8 JHoV 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
eqOT@~H adjusted profit 经调整的利润；调整后的利润
TB<$9FCHK adjusted surplus 经调整的盈余额；调整后的盈余额
{7$jwk adjusted value 经调整的价值；调整后的价值
|,H 2ge adjustment 调整；修订；理算〔保险〕
@a =jSB#B adjustment centre 调剂中心
qrZ3`@C4k adjustment lag 调整过程的时间差距；调整时差
d|W=_7 z adjustment mechanism 调整机制
Y}C|4" V adjustment of loss 亏损调整
@S5HMJ2= adjustment process 调整过程；调整程序
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g% adjustment range 调整幅度
j]- _kjt administered exchange rate 受管制汇率
P_p\OK*l]o Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
-M T1q qi administration expenses 行政费用
sC2NFb-+& administration fee 手续费；行政费
Pv)^L administration in bankruptcy 破产管理
UbIUc}ge administration order 遗产管理令
= jxy4`oF administrator 管理人；遗产管理人
"|,KXv') administrator of the estate 遗产管理人
~GJ;;v1b2 admission of debt 债项承认书
/Q89 y[ admission of proof 接纳债权证明
Q TN24 q4 advance 放贷款项；垫付款项；预支款项；预付款项
#_IuB) qy advance account 暂支帐目；预付款帐户
{ +Wknm% advance compensation 预付补偿金
S
{+Z.P advance from shareholder 股东垫款
el2<W=^M advance pending reimbursement 预支以待日后付还
&U([Wd?E2 advanced economy 先进经济体系
BbL]0i advancement 预付；预付财产
GZuWA a advances warrant 垫款令
BT$Oh4y4 advancing 贷出
3U!=R- adverse balance 逆差
|S<!' rY adverse exchange 逆汇
gg#lI| advertisement addressed to shareholders 在报章刊登的致股东通告
~o K0k_{~ advice for collection 托收通知书
g2M1 zRm; advice of drawing 提款通知书；汇票通知书
\W= Z`w3 advice of payment 付款通知
^;[_CF _ Advisory Committee [Securities and Futures Commission]
$Tt.r 谘询委员会〔证券及期货事务监察委员会〕
cc1M9kVi Advisory Committee on Diversification 经济多元化谘询委员会
0$=U\[og affidavit 誓章；遗产申报誓章
]HXHz(?;F affidavit of no receipt 述明无收款的誓章
sK/ymEfRv affiliate 联号；联营公司；附属公司
FGm!| iI affiliated company 附属公司；联号；联营公司
UV{})T*s affirmation [estate duty] 非宗教式宣誓〔遗产税〕
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jM-5}" affordability 负担能力
6iH Y{WcDj African Development Bank [AfDB] 非洲开发银行
-Oz! GX after-acquired property 事后取得的财产
>'WTVj ` after-hours dealing 市后交易
{%&04yq+ after-tax profit 税后盈利；税后利润；税后溢利
z YWVz3l agency agreement 代理协议
V|awbff: agency expenses 代理机构的开支
<y7Hy&&y- agency fee 代理费
-H|!KnR Agency Law 《代理法》
YV>&v.x0; agent 代理人；承销人
d@b2XCh< K agent of company 公司代理人
eE;j#2SE O agent's fee 代理人费；经纪费
'
eWG v aggregate 总计；总数；总体数字
QvOl-Lfc aggregate amount 总款额；总额
jJ 'NYG aggregate assets and liabilities 总体资产与负债
"&;X/~j aggregate at constant price 按固定价格计算的总体数字
Q{miI
N aggregate demand 总需求
gnb+i` aggregate gross position 总持仓量
_,e4?grP# aggregate limit 总限额
rH\oFCzC aggregate of salaries tax 合计薪俸税
_oefp*iWS aggregate performance 总体表现；总体业绩
7 ,uD7 R_ aggregate supply 总体供应
[;:ocy aggregate surplus 总盈余
CkV -L4Jq aggregate total 整体总额
r5$!41 aggregate value 总值；合计价值
iex]J@=e aggregated basis 合计基准
{FILt3f; aggregated net chargeable income 合计应课税入息实额
* {p:C aggregation 合并计算；合计；总和
N6A| aggregation of incomes of husband and wife 夫妇入息合并计算
xnw' &E aggregation of property 财产的总和
(VHPcoL agio 差价；贴水
WV p6/HS Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
]zIIi% Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
\SYeDy 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
&#.>-D{ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
2Ib
1D 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
sP=^5K` g Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
]j$(so " 《香港政府和大韩民国政府关于相互促进和保护投资协定》
mGF)Ot R agreement for a settlement 授产协议
d+0= a] agreement for assignment 转让协议
W58%Zz4a agreement for sale 售卖协议；买卖协议
A
;|P\V agreement for sale and purchase 买卖协议
0| =y#`;,Z agreement for the payment of interest 支付利息协议
+-5YmN' agreement for the repayment of money 还款协议
I@#IXH?6 agreement of reinsurance 再保险协议
,WW=,P Agricultural Bank of China 中国农业银行
Z,~@_;F air passenger departure tax 飞机乘客离境税
M@*Y&(~ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
z|(<Co8#. airport tax 机场税
:vaVghN\ alcohol duty 酒精税
Wu8zK= Ve( alienation 让与；让渡；转让
fZnq5rTk" alimony 生活费；赡养费
wMCgL h\wi All Ordinaries Index [AOI] 所有普通股指数
2l:cP2 fa all risks 全险；综合险
6UqDpL7^U All Sales Record for Stock Market 《股票市场成交报告》
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-`K Allied Capital Resources Limited 新联财务有限公司
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HlS all-items index [Consumer Price Index] 总指数〔消费物价指数〕
=xSf-\F allocation letter 拨款信件
)%8s t' allocation of fund 分配款项；预留款项
.O&YdUo allocation of profit 利润分配；溢利分配
|fgh
ryI, allocation warrant 拨款令
#hXvGon$? allotment 分配；配股
pXA |'U5] allotment notice 股份配售通知；配股通知
$uRi/%Q9 allotment of shares 股份分配
[.C P,Ly allowable 可获宽免；免税的
l$R9c+L= allowable business loss 可扣除的营业亏损
3&+ nV1 allowable expenses 可扣税的支出
P1Iy >%3 allowance 免税额；津贴；备抵；准备金
'Ddzlip allowance for debts 债项的免税额
w:=:D=xH2 allowance for depreciation by wear and tear 耗损折旧免税额
6
Pdao{P allowance for funeral expenses 殡殓费的免税额
q{f (T\ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
5a s5{"l allowance for repairs and outgoings 修葺及支出方面的免税额
'cc{sjG allowance to debtor 给债务人的津贴
Np$ue
}yr alteration of capital 资本更改
GsiKL4|mj alternate trustee 候补受托人
h 1f 05 amalgamation 合并
j| XL$Q ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
T;S6<J ambit of charges 征税范围；收费范围
]kO |kIs amended valuation 经修订的估值
:1]J{, VG American Commodities Exchange 美国商品交易所
1vJj?Uqc American Express Bank Limited 美国运通银行
|PGT P#O< American Stock Exchange 美国证券交易所
BV}sN{ amortization 摊销
T&Z*=ShH amount due from banks 存放银行同业的款项
dqFp"Xe"% amount due from banks abroad 存放海外银行同业的款项
Z4gn7
'V amount due from holding companies 控股公司欠款
j;-2)ZLm amount due from local banks 存放本港银行同业的款项
K\mFb amount due to banks 银行同业的存款
KUHkj A_ amount due to banks abroad 海外银行同业的存款
Dg}EI^ d amount due to holding companies 控股公司存款
$IdU amount due to local banks 本港银行同业的存款
4.~ <|T8 amount due to outport banks 外埠银行同业的存款
3'SN0VL amount for note issue 发行纸币的款额
ph%t
#R amount of bond 担保契据的款额
M.EL^;r amount of consideration 代价款额
nD! t* P amount of contribution 供款数额
[b~+VeP+p4 amount of indebtedness 负债款额
8cURYg6v amount of principal of the loan 贷款本金额
]A1'+!1$ amount of rates chargeable 应征差饷数额
~I~lb/ amount of share capital 股本额
F9A5 }/\ amount of sums assured 承保款额
=&DuQvN, amount of variation 变动幅度
DH4IF i> amount of vote 拨款数额
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amount payable 应付款额
^ _W] @m2 amount receivable 应收款额
j^h:*rw Amsterdam Stock Exchange 阿姆斯特丹证券交易所
wb##|XyK<c analysis 分析
T!^v^m@>y ancillary risk 附属风险
\+x#aN\ annual account 周年帐目；周年帐目报表；年度决算；年结
(io[O?te annual accounting date 年结日期
4 C *0MV annual allowance 每年免税额；年积金；年度津贴；年津
,zZ@QW 5 annual balance 年度余额
ocpM6b.fK annual disposable income 每年可动用收入
,H$%'s1I( annual estimates 周年预算
' hdLQ\J annual fee 年费
3bQ q
Nk annual general meeting 周年大会
7d+0'3% annual growth rate 年增率；每年增长率
/1Ss | . annual long-term supplement 长期个案每年补助金
N0 mh g EA annual pensionable emolument 可供计算退休金的年薪
<KI >:@|Sc annual report 年报
:EH> &vm Annual Report on the Consumer Price Index 《消费物价指数年报》
1 hc`s+N annual return 周年报表；周年申报表；每年报税表格
O.-A)S@ Annual Return Rules 《周年报表规则》
[EK^0 g annual review of consumer prices 每年消费物价回顾
X|}Q4T` annual roll-forward basis 逐年延展方式
=p:~sn# annual salary 年薪
lc]cs D annual statement 年度报表；年度决算表
@iBmOt>3 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
yDj'')LOQg annuitant 年金受益人
Kp;a(D annuity 年金
;*=7>"o'` annuity contract 年金合约
K%u>'W annuity on human life 人寿年金
v`p@djM antecedent debt 先前的债项
(aq-aum-I ante-dated cheque 倒填日期支票
4i<GqG anticipated expenditure 预期开支
vV "I }L anticipated net profit 预期纯利
QcjsQTAbk anticipated revenue 预期收入
}U%T6~_wR anti-inflation measure 反通货膨胀措施
c}H}fyu%n anti-inflationary stance 反通货膨胀立场
QC6QqcOX apparent deficit 表面赤字
]!s@FKC{; apparent financial solvency 表面偿债能力
b tbu E apparent partner 表面合伙人
RPjw12Ly application for personal assessment 个人入息课税申请书
EZT 8^m application of fund 资金应用
Q9;VSF) application to release as liquidator and to destruct the books of accounts and documents
*Y!RU{w+Z 申请免除清盘人职务及毁灭帐簿与文件
b~<:k\EE appointed actuary 委任精算师
f >&*%[fw appointed auditor 委任核数师；委任审计师
6^2='y~e appointed trustee 委任的受托人
%:sP #BQM appointer 委任人
X0]$Ovq( l apportioned pro rata 按比例分摊
]K%d apportionment 分配；分摊
,?+uQXfXR Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
#5iwDAw:|r apportionment formula 分摊方程式
$Yw~v36`t/ apportionment of estate duty 遗产税的分摊
!Fs<r)j appraisal 估价；评估
,8cVv->u/ appreciable growth 可观增长
j zwHb'4B3 appreciable impact 显着影响
aN!,\D appreciable increase 可观增长
+x~p&,w? appreciation 增值；升值
0oqOX appreciation against other currencies 相对其他货币升值
JgV4-B0 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
9hJ
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APCE }%1U appropriation 拨款；拨用；拨付
4ti,R' appropriation account 拨款帐目
U r8J G&, Appropriation Bill 拨款法案
,| j\x appropriation-in-aid system 补助拨款办法
z.OJ1vY7 approved assets 核准资产
k`s_31< approved basket stock 认可一篮子证券
0n ={Mb approved budget 核准预算
90ov[|MkM approved charitable donation 认可慈善捐款
r"t,/@`n approved charitable institution 认可慈善机构
bw! *=< approved currency 核准货币；认可货币
`(6cRT`Wp approved estimates 核准预算
~B 7<Yg approved estimates of expenditure 核准开支预算
VZ7E#z+nM# approved overseas insurer 核准海外保险人
*?>52 -&b approved overseas trust company 核准海外信托公司
}1Q> A 5e approved pooled investment fund 核准汇集投资基金
4H{$zMq8 approved provident fund scheme 认可公积金计划
&2n 5m& approved provision 核准拨款
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38~A4 approved redeemable share 核准可赎回股份
-MORd{GF approved regional stock 认可地区性证券
Bw9O)++ approved retirement scheme 认可退休金计划
c4s,T"H approved subordinated loan 核准附属贷款
-U\s.FI.AR arbitrage 套戥；套汇；套利
$+,kibk*R arbitrageur 套戥者；套汇者
g!)*CP#; arbitrary amount 临时款项
5,\|XQA5! arrangement 措施；安排；协定
PWO5 R] arrears 欠款
Q9Go}}n arrears of pay 欠付薪酬
m6Qm }"" arrears of revenue 逾期未收税款；逾期未收的帐项
e2pFX? articles of association 组织章程；组织细则；组织章程细则
2(P<TP._E Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
LKZv#b[h ascertainment of profit 确定利润
=Ew 77 "Asia Clear" “亚洲结算系统”
WHu[A/##'] Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Sw>,Q-32 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
\VypkbE+ Asian Development Fund [ADF] 亚洲发展基金
$y UPua /- Asian dollar bond 亚洲美元债券
dqi31e{*2\ Asian dollar market 亚洲美元市场
EOS[MjX+J Asian dollar rate 亚洲美元利率
1bjWWNzQA Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
D8{f7{ nY Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
&z>iqm"Ww asked price 沽盘；喊价；索价；卖方报价
eQMa9_ assessable income 应评税入息
nB}eJD| assessable loss 应评税亏损
;{0% Vp{ assessable profit 应评税利润
8?w#=@ s assessable value 应评税值
~3|)[R=+p1 assessed profit 估定利润
N{6-a assessed value 经评估价值
Q<yvpT( assessment 评税；评定；估价；评税单
t"5ZYa assessment number 评税编号；估价编号
R?Ch8mW.! assessment of additional tax 补加税评税
$2a_!/ assessment of performance 业绩评估；实绩评价
6zGeGW Assessor 评税主任
]H<}6}Gd asset price bubbles 资产价格泡沫
V |/N-3M asset-backed securities 具资产保证的证券
?.c:k;j assets accretion 资产增值
6w_TL< S assets and liabilities 资产与负债
|;"(C# B assets betterment statement 资产递增表；资产改进表
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XAi assets lending 实物放款；有抵押贷款
Cn_r?1{W assets of the company passing on the death 死者去世时转移的公司资产
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+s_h9 assets pledged as security for liabilities 用作负债抵押的资产
Fz5eCe\B assets portfolio 资产投资组合
Ci2* 5n< assets price 资产价格
lbh7`xCR assets quality 资产质素
/XdLdA!v assets realization 资产变现
&3itBQF assets refinancing arrangement 资产再集资安排
zKh <zj assets securitization 资产证券化
ViUx^e\ assets situated outside Hong Kong 在香港以外地方的资产
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+MVJ;dG assets stripping 削减资产；拆卖资产
(@bq@0g assets value 资产值
QoMa+QTuc assignee 承让人
4~hP25q assignment 转让；转让书；转让契
={jj'X9 assignment of interest 权益转让
5D mSgP: assignment of letters patent and trade mark 专利证书及商标转让
cs4IO
O $ assignment of property 物业转让；物业转让书
}|j#C[ assignment right 转让权
G{zxP%[E assignor 转让人
_*xY>?Aq associate 有联系的人；有关连人士；相联者；合伙人；联系人
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xr4R Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
VmZDU(M associate member 附属会员
Gq7\b({= associated body corporate 相联法人团体
mt[ #=Yba associated company 相联公司；联属公司
gOp81) associated corporation 相联法团
a; &0u> Association of Chartered Certified Accountants [ACCA] [United Kingdom]
HaR x(p0 公认会计师公会〔英国〕
~RV9'v4 Association of Futures Exchange Brokers 香港期货经纪协会
{5+ 39=( Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
(R9"0WeF association of underwriters 承保人组织
2<d'!cm assumption of control 接管
nk ;+L assurance 担保；保险；转易；转易书
j|b$b,rF\ assurance of interest 权益的转易
\)2'+ R at 19XX price 按一九ＸＸ年价格计算
Z}3;Ych at a discount 按赔价计算；按贴水价格计算；打折扣
Eks<O at a premium 按溢价计算；按升水价格计算
=!/T4Oo at call 通知付款；按通知
$MM[`^~ at constant market price 按固定市价计算
N5tFEV'G at constant price 按固定价格计算
\[/ }Cy at cost 按成本计算
Yfy";C7X at current market price 按当时市价计算；按现时市价计算
QHtN_Q_F at current price 按当时价格计算；按现时价格计算
uI3oPP> $ at factor cost 按要素成本计算；按生产要素成本计算
fr8';Jm at money-of-the-day price 按付款当日价格计算
@[Wf!8_ at or better 按指定或较佳价位〔买卖指令〕
vF'IK, at par 按面值计算；平价
Gbv bGEG at sight 见票即付
hK3Twzte at the close 按收市盘
8L`w ib2 at the opening 按开市盘
zv^+8h7k attestation 见证；见证条款
xJOp ~fKG at-the-money option 平价期权
|{rhks~ attorney 受权人；受托代表人
9MbF: attornment 新拥有人承认书
fS%B/h= attributable profit 可归属利润
0;w84>M attributable share value 可归属股份价值
^C}f|{J Auckland Stock Exchange 奥克兰证券交易所
U? Vik auction 拍卖
]UZP dw1D auctioneer 拍卖商
T7 (d audit 审计；核数
"i!W(}x + Audit Commission 审计署
C\ 3 4R Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
6HH:K0j 3' 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〕
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lxCm_lV audit review 帐目审查
%iZ~RTY6 ! Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
qr~zTBT]
E audited account 审计帐目；经审计的帐目
P7 5@Yu( audited annual account 经审计的周年帐目
G+m[W audited balance sheet 经审计的资产负债表
`'pfBVBz auditor 核数师；核数主任；审计师
eGWwPSIp auditor's certificate 核数师证明书；审计师证明书
"M, Hm!j auditor's report 核数师报告；审计师报告
w!}kcn< Aussie bond 澳元债券
drp< f1`l8 austerity budget 紧缩预算
Tq8U5#NF Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
uTy00` 1 Australia All Ordinaries Index 澳洲所有普通股票指数
C @P$R VS Australian Dollar [AUD] 澳元
-y/Y% ]%0 Australian Options Market 澳大利亚期权市场
T6\d ] Australian Securities Commission 澳洲证券事务监察委员会
G%CS1# Australian Society of Certified Practising Accountants 澳洲执业会计师公会
+5% ncSJx Australian Stock Exchange 澳大利亚证券交易所
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WM Austrian Schilling [ATS] 奥地利先令
;U? 323Z authentication 认证；鉴证
rgEN~e' authority to purchase 委托购买证；委购书
-JclEp authorization 认可；核准；授权；授权书
)?( _vrc< authorization by direction 指示授权
SN$3cg]z authorization by instruction 指令授权
,5x9 o"N! authorization by warrant 令状授权
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authorization of unit trust 单位信托的认可
^ JU#_ authorized agent 指定代理人
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71=H authorized capital 法定资本
mw83 pU6 authorized clerk 出市员
[9y y<Z5 authorized dealer 认可交易商
OSwum!hzN authorized financial institution 认可财务机构
M0]J `fL@ authorized fund 认可基金
41+@!`z7 authorized fund house 获授权的基金公司；认可基金公司
Yv[<c!\
authorized institution 认可机构
w4RtIDW: authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
r\ q|DZ7 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
&b]_#c authorized insurer 获授权保险人；获认可承保人
j(c; r> authorized investment 特准投资项目
)t,efg authorized person 获授权人
`mquGk|) authorized representative 获授权代表
tHFUV\D;, authorized share capital 法定股本
EIOP+9zP automated quotation system 自动报价系统
C`8. 8 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
k40`,;}9 自动交易系统〔香港期货交易所有限公司〕
6-\M }xq? automatic adjustment mechanism 自动调整机制
6dRvx;d automatic adjustment system 自动调整系统
OZe`>Q6 Automatic Clearing House 自动票据交换所
- P4X@s_; automatic exchange rates accumulation system 自动化汇率累集系统
5 &]a8p{ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
?VyiR40-Cx automatic teller machine [ATM] 自动柜员机
T5_rPz autopay 自动转帐
_t6 .9CXl available assets 可用资产
z%$M
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S AKIFNE available profit 可用利润
98CS|NE e Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
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V! average 平均；平均数；海损
G6X 5`eLQ average basic salary 平均基本薪金
i,l$1g-i average consumer expenditure 平均消费开支；一般消费开支
Z{_YH7_ average cost 平均成本
gbu)bqu2x average cost of land production 增辟土地平均成本
mqiCn]8G average daily turnover 平均每日成交额
=ibKdPtTh^ average daily wage rate 平均每日工资率
L;
<Pod average expenditure pattern 平均开支模式
IkQ,#Bsb[ average growth rate 平均增长率
bFJ>+ {# average net fixed assets 固定资产平均净值
9Wdx"g52_D average of relatives 相对价格平均数
+rKV*XX@ average price 平均价格
zOis}$GR average propensity to consume 平均消费倾向；一般消费倾向
Z
jXn,W]~ average propensity to save 平均储蓄倾向；一般储蓄倾向
35fj-J$8 average rate 平均率
2>xEE average revenue 平均收入；平均收益
H$6;{IUz~ average stock 平均库存；平均存货
M4t:)!dji? average yearly rent 平均年租
ZD4:'m`T/ avoidance of double taxation 避免双重课税
sTxbh2 avoidance of tax 避税
