A:
FI Io{ru A share Ａ股；甲类股份
>E^sZmY[f- abatement of tax 减税；减扣免税额
K.JKE"j)d ABN AMRO Bank N.V. 荷兰银行
%f*8JUE16 above-the-line expenditure 线上项目支出；经常预算支出
[y W0U:m above-the-line receipt 线上项目收入；经常预算收入
xbvZ7g^ ABSA Asia Limited 南非联合亚洲有限公司
?FA} ;?v absolute change 绝对数值变更
#JWW ;M6F absolute expenditure 实际开支
Nw/4z$].J absolute guideline figure 绝对准则数字
=NQDxt} absolute interest 绝对权益
@9~6+BZOq absolute order of discharge 绝对破产解除令
VK[^v; absolute profit margin 绝对利润幅度
zr-HL:js absolute value 实值；绝对值
6H53FMqr absolutely vested interest 绝对既得权益
;S7MP`o@ absorbed cost 已吸收成本；已分摊成本
K_G( J> absorption 吸收；分摊；合并
e)zE*9 absorption rate 吸收率；摊配率；分摊率
?<%GY dus ACB Finance Limited 亚洲商业财务有限公司
4703\
HK acceptable form of reciprocity 合理的互惠条件
v8 I&~_b acceptable rate 适当利率；适当汇率
z )#I"$!d acceptance agreement 承兑协议
Vof[yL ` acceptance for honour 参加承兑
[h
{zT)[ acceptor 承兑人；接受人；受票人
V<*PaS.. acceptor for honour 参加承兑人
|~Z.l accident insurance 意外保险
)CD4k:bm Accident Insurance Association of Hong Kong 香港意外保险公会
(1^AzE%U+Z accident insurance scheme 意外保险计划
@/9#Z4&d0 accident year basis 意外年度基准
I~-W4 { accommodation 通融；贷款
x&@. [FJhO accommodation bill 通融票据；空头票据
z gI!S6q accommodation party 汇票代发人
'-N `u$3Y account balance 帐户余额；帐户结余
N^*%{[<5 account book 帐簿
7;2j^qPr account collected in advance 预收款项
< v>^#/.0 account current book 往来帐簿
)+O I} account of after-acquired property 事后取得的财产报告
+C' u!^ ) account of defaulter 拖欠帐目
.D!0$W mOZ account payable 应付帐款
iqreIMWz account payee only [A/C payee only] 只可转帐；存入收款人帐户
TwH%P2)x account receivable 应收帐款
SIYBMe account receivable report 应收帐款报表
TWZ* *S- account statement 结单；帐单；会计财务报表
_zvCc% account title 帐户名称；会计科目
%@k@tD6 accountant's report 会计师报告
l=GcgxD+"d Accountant's Report Rules 会计师报告规则
MzM"r" u accounting and auditing procedure 会计与审计程序；会计与核数程序
o^& u?F 9 Accounting Arrangements 《会计安排》
- GCC accounting basis 会计基础
MxQhk Y-= accounting by Official Receiver 破产管理署署长呈交的帐目
~! ;*C Accounting Circular 《会计通告》
ikX"f?Q;S2 accounting class 会计类别
BiT
#bg accounting date 记帐日期；会计结算日期
@.0>gmY;: accounting for money 款项核算
Fku~'30 Accounting Officer 会计主任
Z-z^0QO accounting period 会计报告期；会计期
N?hQ53#3 accounting policy 会计政策；会计方针
* ?x$q/a accounting practice 会计惯例
/99S<U2ej accounting principle 会计准则
YcOPqvQ accounting record 会计记录
O]3$$uI=QE accounting report 会计报告
EmNJ_xY Accounting Services Branch [Treasury] 会计事务部〔库务署〕
6Ri+DP f: Accounting Society of China 中国会计学会
LM\ H%=*L accounting statement 会计报表
#s>AiD accounting system 会计制度；会计系统
&&T\PspM accounting transaction 会计事项；帐务交易
/Jj7 +? accounting treatment 会计处理
c!*yxzs\ accounting year 会计年度
>HNBTc=~t accretion 增值；添加
C~-x637/ accrual 应计项目；应累算数目
]9qY(m accrual basis 应计制；权责发生制
js;p7wi accrual basis accounting 应计制会计；权责发生制会计
o@:${> jw accrue 应累算；应计
QxS] 6hA accrued benefit 应累算利益
w"ZngrwBl accrued charges 应计费用
@+Y ql accrued cumulative preference share dividend 应累算的累积优先股股息
S52'!WTq accrued expenses 应累算费用
VzD LG LH accrued interest payable 应付利息；应计未付利息
J_ NY:B accrued interest receivable 应收利息；应计未收利息
'2Q[g0VR accrued right 累算权益
h K;9XJAf accruing profit 应累算的利润
Z*/{^ z sE accumulated fiscal reserve 累积财政储备
!l NCuR/T accumulated profit 累积利润；滚存溢利
- w' accumulated reserve 累积储备
G\&9.@`k accumulation of surplus income 累积收益盈余
mv] . acquired assets 既得资产
-UY5T@as acquisition 收购；购置；取得
: N9,/-s acquisition cost 购置成本
E+z),"QA acquisition expenses 购置费用
+ OKk~GYf acquisition of 100% interest 收购全部股权
k;/K']4y acquisition of control 取得控制权
TWE>"8] acquisition of fixed assets 购置固定资产
2iM]t&^<+ acquisition of shell “买壳”
K|L&mL&8 acquisition price 收购价
vT @*o=I act of God 天灾
;>hRj! acting partner 执事合伙人
corNw+|/w active market 买卖活跃的市场；交投畅旺的市场；旺市
2_T2?weD5
active partner 积极参与的合伙人
Ig&H0S active trading 交投活跃
t 2x2_;a actual circulation 实际流通
Nm$B a.Rg actual cost 实际成本
abM B- actual expenditure 实际开支；实际支出
@ };
vl actual income 实际入息；实际收入；实际收益
\
SCi\j/a( actual market 现货市场
>AK9F.
_z actual price 现货价；实际价格
)j,Y(V$P actual profit 实际利润
de=){.7Y actual quotation 实盘；实际价位；实际报价
f/xQy}4+~E actual year basis 按实际年度计算
i4T=4q actuals 实货
n( RQre actuarial investigation 精算调查
`PY=B$?{4 actuarial principle 精算原则
FEY_(70 actuarial report 精算师报告
[=<vapZt Actuarial Society of Hong Kong 香港精算学会
uA-1VwW+N actuarial valuation 精算师估值
S)LvYOOB@ actuary 精算师
nA*U dr cn ad referendum agreement 暂定协议；有待覆核的协定
4y*"w*L ad valorem duty 从价税；按值征税
' +EtnWH s ad valorem duty system 从价税制
(aC~ 0
#4 ad valorem fee 从价费
` D/<*e,# ad valorem tariff 从价关税
W&~\@j]!D additional allowance 额外免税额
=[JstiT?E additional amount for unexpired risk 未过期风险的额外款额
l XpbAW additional assessable profit 补加应评税利润
uB=DC'l kg additional assessment 补加评税
t=nZ1GZyM additional commitment 额外承担
8k{Kn H additional commitment vote 额外承担拨款
Mi~x(W@}3 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
:$6mS[@| additional dependent parent allowance 供养父母额外免税额
M mmg3%G1 additional provision 额外拨款
>\br8=R additional stamp duty 附加印花税
-7Bg5{FA additional tax 补加税罚款；补加税款
&?[g8A Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
#| pn,/ adjudged bankrupt 被裁定破产
!;3hN$5 adjudicated bankrupt 裁定破产人
Y`N w E adjudication fee 裁定费；评定印花税额手续费；评估契据费
?e{hid g adjudication of bankruptcy 裁定破产；宣告破产
$E/N adjudication of insolvency 裁定无力偿还债务
} ~NM\rm adjusted actual 经调整的实数；调整后的实数
CCHGd&\Z adjusted current assets 经调整的流动资产；调整后的流动资产
Nl] _Ie6 adjusted figure 经调整的数字；调整后的数额
%1mIngW=g adjusted liabilities 经调整的负债；调整后的负债
(H^)wDb adjusted loss 经调整的亏损；调整后的亏损
a yYl3 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
jn
+*G<NJ adjusted profit 经调整的利润；调整后的利润
t|urvoz adjusted surplus 经调整的盈余额；调整后的盈余额
~6A;H$dr adjusted value 经调整的价值；调整后的价值
Sw.k,p*r adjustment 调整；修订；理算〔保险〕
!C(U9p. 0 adjustment centre 调剂中心
^jb jH I& adjustment lag 调整过程的时间差距；调整时差
#<K'RJn adjustment mechanism 调整机制
LpK? C<?x adjustment of loss 亏损调整
>P+o NY adjustment process 调整过程；调整程序
%i6/=
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Etn uEU administered exchange rate 受管制汇率
l{I.l Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
/IQ$[WR cx administration expenses 行政费用
|&"/u7^ administration fee 手续费；行政费
`h%K8];<6f administration in bankruptcy 破产管理
=; "e Z administration order 遗产管理令
W7W (jMH administrator 管理人；遗产管理人
BZQ"[-V{ administrator of the estate 遗产管理人
9 !_JV;2 admission of debt 债项承认书
r^7eK)XA_ admission of proof 接纳债权证明
_z=yt t9D advance 放贷款项；垫付款项；预支款项；预付款项
YEa<zhO8 advance account 暂支帐目；预付款帐户
B/*\Ih9y advance compensation 预付补偿金
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!IvUc7' advance from shareholder 股东垫款
8 e5im ei advance pending reimbursement 预支以待日后付还
}<qZXb1 advanced economy 先进经济体系
CwM 1
_3cE advancement 预付；预付财产
e:l7 w3?O advances warrant 垫款令
<a&w$ Zc/ advancing 贷出
(A )f
r4 adverse balance 逆差
tdHeZv adverse exchange 逆汇
iCJXV' advertisement addressed to shareholders 在报章刊登的致股东通告
5dX /< advice for collection 托收通知书
8d?%9# p-) advice of drawing 提款通知书；汇票通知书
[Kg3:]2A advice of payment 付款通知
C);3GPp Advisory Committee [Securities and Futures Commission]
XRm E 谘询委员会〔证券及期货事务监察委员会〕
\_(|$Dhq Advisory Committee on Diversification 经济多元化谘询委员会
nx(jYXVT affidavit 誓章；遗产申报誓章
T[evh]koB affidavit of no receipt 述明无收款的誓章
H|S hi / affiliate 联号；联营公司；附属公司
2:@,~{`#* affiliated company 附属公司；联号；联营公司
OI_Px3)
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Co,?<v=Ll affordability 负担能力
-mP2}BNM African Development Bank [AfDB] 非洲开发银行
5)Z:J after-acquired property 事后取得的财产
'rNLh3 after-hours dealing 市后交易
Wf3{z
D~ after-tax profit 税后盈利；税后利润；税后溢利
#_Zkke~{ agency agreement 代理协议
QFK'r\3 pU agency expenses 代理机构的开支
p//mV H% agency fee 代理费
4p7j "d5 Agency Law 《代理法》
:IX, mDO agent 代理人；承销人
DU SQh+C agent of company 公司代理人
? o&goiM agent's fee 代理人费；经纪费
v ^J']p aggregate 总计；总数；总体数字
]UkqPtG; aggregate amount 总款额；总额
mPF<2 :)wv aggregate assets and liabilities 总体资产与负债
4B9D aggregate at constant price 按固定价格计算的总体数字
9mW aggregate demand 总需求
{e$ @i aggregate gross position 总持仓量
ykRd+H-t aggregate limit 总限额
HzL~B# aggregate of salaries tax 合计薪俸税
%ikPz~( aggregate performance 总体表现；总体业绩
~|[i64V<^ aggregate supply 总体供应
![!,i \x aggregate surplus 总盈余
Q,M , ^_ aggregate total 整体总额
r0wAh/J| aggregate value 总值；合计价值
d;,Jf*x\ aggregated basis 合计基准
B8unF =u aggregated net chargeable income 合计应课税入息实额
0dIGX |e aggregation 合并计算；合计；总和
.F'Cb)Z aggregation of incomes of husband and wife 夫妇入息合并计算
Aj]/A aggregation of property 财产的总和
Lf:#koaC agio 差价；贴水
gu VuO 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》
yf[1?{iVo Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
<`WDNi$Y 《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》
l9]nrT1Hy Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
V $w bm z 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
g:.LCF Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
^I9U<iNIL 《香港政府和大韩民国政府关于相互促进和保护投资协定》
^F
qs,^~W agreement for a settlement 授产协议
\PD%=~ agreement for assignment 转让协议
?VCp_Ji agreement for sale 售卖协议；买卖协议
g\9&L/xDN agreement for sale and purchase 买卖协议
m7`S@qG agreement for the payment of interest 支付利息协议
)6BySk agreement for the repayment of money 还款协议
Lxn -M5RPQ agreement of reinsurance 再保险协议
( /^?$~m " Agricultural Bank of China 中国农业银行
S'`G7ht air passenger departure tax 飞机乘客离境税
|'lNR)5 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
-aLM*nIoe airport tax 机场税
fu{v(^ alcohol duty 酒精税
vM-kk:n7f alienation 让与；让渡；转让
y<*\D _J alimony 生活费；赡养费
A8QUfg@uK~ All Ordinaries Index [AOI] 所有普通股指数
I]HLWF all risks 全险；综合险
7Le- f All Sales Record for Stock Market 《股票市场成交报告》
U\W$^r, Allied Capital Resources Limited 新联财务有限公司
1c x%+ - all-items index [Consumer Price Index] 总指数〔消费物价指数〕
T D-B\ @_ allocation letter 拨款信件
P)LQ=b}V#; allocation of fund 分配款项；预留款项
wz@[rMf allocation of profit 利润分配；溢利分配
,gW$m~\ allocation warrant 拨款令
'"XVe+.O allotment 分配；配股
=jA.INin4 allotment notice 股份配售通知；配股通知
'f0R/6h\3s allotment of shares 股份分配
eY% Ep=J allowable 可获宽免；免税的
JvEW0-B^l, allowable business loss 可扣除的营业亏损
3UF^Ff<wo allowable expenses 可扣税的支出
EuA352x allowance 免税额；津贴；备抵；准备金
?9 W2ax-4 allowance for debts 债项的免税额
eoFG$X/PO allowance for depreciation by wear and tear 耗损折旧免税额
dNCd-ep allowance for funeral expenses 殡殓费的免税额
's5H_ah allowance for inflation 为通货膨胀而预留的款项；通胀准备金
K47.zu allowance for repairs and outgoings 修葺及支出方面的免税额
,<C~DSAyZ allowance to debtor 给债务人的津贴
[vz2< genn alteration of capital 资本更改
?)[=>Kp alternate trustee 候补受托人
Sj:c {jyJd amalgamation 合并
GY5JPl ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
xOr"3;^ ambit of charges 征税范围；收费范围
O>I%O^ amended valuation 经修订的估值
ks69Z|D American Commodities Exchange 美国商品交易所
1d842 pt American Express Bank Limited 美国运通银行
<;@E
.I\N American Stock Exchange 美国证券交易所
[h_d1\ Cr amortization 摊销
i-#D c (9 amount due from banks 存放银行同业的款项
foBF]7Bz? amount due from banks abroad 存放海外银行同业的款项
?=1i:h amount due from holding companies 控股公司欠款
6mIeV0Q' amount due from local banks 存放本港银行同业的款项
"r8N-
h/P amount due to banks 银行同业的存款
l^%52m@{ amount due to banks abroad 海外银行同业的存款
Bs|#7mA[ amount due to holding companies 控股公司存款
hhhxsG yv amount due to local banks 本港银行同业的存款
@$CPTv3e amount due to outport banks 外埠银行同业的存款
KZ1m 2R}' amount for note issue 发行纸币的款额
*v: .]_; amount of bond 担保契据的款额
6ZwQ/~7H amount of consideration 代价款额
nEP3B '+ amount of contribution 供款数额
_mQj= amount of indebtedness 负债款额
/1m +iM^V amount of principal of the loan 贷款本金额
E(z|LS*3 amount of rates chargeable 应征差饷数额
-<AGCiLz amount of share capital 股本额
dj4a)p|YN amount of sums assured 承保款额
@HE?G amount of variation 变动幅度
BlM(Q/z amount of vote 拨款数额
i5_l//] amount payable 应付款额
O;&5>
W,Z amount receivable 应收款额
I.>8p]X Amsterdam Stock Exchange 阿姆斯特丹证券交易所
X)= m4\R analysis 分析
pc QkJ F ancillary risk 附属风险
jw uSne annual account 周年帐目；周年帐目报表；年度决算；年结
{9) HB: annual accounting date 年结日期
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annual allowance 每年免税额；年积金；年度津贴；年津
ooCfr?E annual balance 年度余额
~ 588m d : annual disposable income 每年可动用收入
+.rE|)BPy annual estimates 周年预算
-G#m'W& annual fee 年费
Eg2SC? 5 annual general meeting 周年大会
|VjD. ]I annual growth rate 年增率；每年增长率
5 /T#>l< annual long-term supplement 长期个案每年补助金
h Z/p' annual pensionable emolument 可供计算退休金的年薪
7AqbfLO annual report 年报
z5D*UOy5M Annual Report on the Consumer Price Index 《消费物价指数年报》
$"}[\>e*{ annual return 周年报表；周年申报表；每年报税表格
_ /Eg_dQ~@ Annual Return Rules 《周年报表规则》
kY9$ M8b annual review of consumer prices 每年消费物价回顾
x8C
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\/nSRAk annual salary 年薪
>wFn|7\)s> annual statement 年度报表；年度决算表
' c]Pm,Ls 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
9l |*E annuitant 年金受益人
,|;\)tT annuity 年金
JuOCOl\ annuity contract 年金合约
S\GxLW@x annuity on human life 人寿年金
+D[C.is>]} antecedent debt 先前的债项
5`lVC$cP ante-dated cheque 倒填日期支票
0zsmZ]b5E anticipated expenditure 预期开支
O%aHQL%Sz anticipated net profit 预期纯利
??LE0i anticipated revenue 预期收入
[@3.dd anti-inflation measure 反通货膨胀措施
b`J su! ?{ anti-inflationary stance 反通货膨胀立场
W59 xe&l apparent deficit 表面赤字
*o!#5 c apparent financial solvency 表面偿债能力
et(AO)uv6 apparent partner 表面合伙人
" u b0}p4V application for personal assessment 个人入息课税申请书
r ^ ' application of fund 资金应用
RMid}BRE application to release as liquidator and to destruct the books of accounts and documents
3Tc90p l*t 申请免除清盘人职务及毁灭帐簿与文件
Z Y5Pf
1 appointed actuary 委任精算师
! t{ appointed auditor 委任核数师；委任审计师
JW=q'ibR appointed trustee 委任的受托人
NF-@Q@ appointer 委任人
4af^SZ )l apportioned pro rata 按比例分摊
`D$RL*C;M` apportionment 分配；分摊
b &d4( dk Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
*iyc,f^w apportionment formula 分摊方程式
jR+k x :+ apportionment of estate duty 遗产税的分摊
NSR][h_ appraisal 估价；评估
#B giDLh appreciable growth 可观增长
+CXq41g"c appreciable impact 显着影响
{d)L0KXK appreciable increase 可观增长
hvA|d=R( appreciation 增值；升值
Q )8I(* appreciation against other currencies 相对其他货币升值
d6 9dC*> appreciation of the exchange value of Hong Kong dollar 港元汇值上升
M6V^ur 1 appreciation tax 增值税
Kw:%B|B<T appropriation 拨款；拨用；拨付
/1bQ
RI^\ appropriation account 拨款帐目
5Q8s{WQ Appropriation Bill 拨款法案
C}pQFL{B5 appropriation-in-aid system 补助拨款办法
;<%th approved assets 核准资产
~LP5hL approved basket stock 认可一篮子证券
%F}d'TPx approved budget 核准预算
T&:~= approved charitable donation 认可慈善捐款
Um*&S.y approved charitable institution 认可慈善机构
S0LaQ <9. approved currency 核准货币；认可货币
THgEHR0,}[ approved estimates 核准预算
uU-1;m#N? approved estimates of expenditure 核准开支预算
af u!.}4Ct approved overseas insurer 核准海外保险人
,Vof<,x0 approved overseas trust company 核准海外信托公司
'!`]Zc approved pooled investment fund 核准汇集投资基金
LW9F%?e!> approved provident fund scheme 认可公积金计划
&]A0=h2{P* approved provision 核准拨款
MlW*Tugg approved redeemable share 核准可赎回股份
u% =2g'+)_ approved regional stock 认可地区性证券
8_O?#JYi approved retirement scheme 认可退休金计划
HXPq+ approved subordinated loan 核准附属贷款
R+=wSG ] arbitrage 套戥；套汇；套利
Ht]O:io` arbitrageur 套戥者；套汇者
^ oClf( arbitrary amount 临时款项
_~}2@&*G" arrangement 措施；安排；协定
J: I@kM arrears 欠款
a 6;5mx arrears of pay 欠付薪酬
S&D8Rao 5 arrears of revenue 逾期未收税款；逾期未收的帐项
N&|,!Cu articles of association 组织章程；组织细则；组织章程细则
gr# |ZK.` Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
T {=&>pNK[ ascertainment of profit 确定利润
@%fL*^yr;C "Asia Clear" “亚洲结算系统”
6*
0vUy*" Asia Commercial Bank Ltd. 亚洲商业银行有限公司
1qm*#4x Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
9;L8%T
( Asian Development Fund [ADF] 亚洲发展基金
K<5 0>uG Asian dollar bond 亚洲美元债券
CT'#~~QB Asian dollar market 亚洲美元市场
XP n Hi@x Asian dollar rate 亚洲美元利率
!! cN4X Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
[h8macx Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
vY,D02 EMw asked price 沽盘；喊价；索价；卖方报价
;Sp/N4+ assessable income 应评税入息
H6/ gRv@ assessable loss 应评税亏损
FC]n? 1?<( assessable profit 应评税利润
8= =_43 assessable value 应评税值
F6>oGmLy assessed profit 估定利润
0Fsa&<{6? assessed value 经评估价值
.S 4%Q9l assessment 评税；评定；估价；评税单
Y.#fpG' assessment number 评税编号；估价编号
IA`Lp3Z assessment of additional tax 补加税评税
S Ds#w assessment of performance 业绩评估；实绩评价
nU isC5HW Assessor 评税主任
FJT0 lC asset price bubbles 资产价格泡沫
% 'S[f asset-backed securities 具资产保证的证券
b"B:DDw0 0 assets accretion 资产增值
-MFePpUt assets and liabilities 资产与负债
e_cK#9+ assets betterment statement 资产递增表；资产改进表
BKgCuz:y assets lending 实物放款；有抵押贷款
D6C h6i5$ assets of the company passing on the death 死者去世时转移的公司资产
"98 j-L=F+ assets pledged as security for liabilities 用作负债抵押的资产
dyohs_ assets portfolio 资产投资组合
%8d]JQ assets price 资产价格
r @
! assets quality 资产质素
H ?V
b assets realization 资产变现
6)>otB 8)J assets refinancing arrangement 资产再集资安排
of Pv?_ @ assets securitization 资产证券化
ViG>gMG v assets situated outside Hong Kong 在香港以外地方的资产
n9-W Zsc1 assets stripping 削减资产；拆卖资产
$ ?|;w,%I assets value 资产值
= hY/Yr%P assignee 承让人
4U u`1gtz assignment 转让；转让书；转让契
2^f7GP assignment of interest 权益转让
imKMPO= assignment of letters patent and trade mark 专利证书及商标转让
O{Z${TC[ assignment of property 物业转让；物业转让书
;82 ?ACCP assignment right 转让权
0sB[]E|7[s assignor 转让人
a|4Q6Ycu associate 有联系的人；有关连人士；相联者；合伙人；联系人
'rA(+-.M; Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
6 2K#rR S associate member 附属会员
,,BWWFg~ associated body corporate 相联法人团体
w6pXF5ur> associated company 相联公司；联属公司
M5L /3qLh1 associated corporation 相联法团
cmU>A721 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
K_!:oe7% 公认会计师公会〔英国〕
9}H]4"f7 Association of Futures Exchange Brokers 香港期货经纪协会
$ +$l?2 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
| IS$Om association of underwriters 承保人组织
F07X9s44E assumption of control 接管
p./0N. assurance 担保；保险；转易；转易书
aK 7 }} assurance of interest 权益的转易
!%.=35NS@E at 19XX price 按一九ＸＸ年价格计算
i6g=fx6j* at a discount 按赔价计算；按贴水价格计算；打折扣
v-/vj/4> at a premium 按溢价计算；按升水价格计算
$dA]GWW5A at call 通知付款；按通知
]b:>7_la at constant market price 按固定市价计算
Ba** S8{/` at constant price 按固定价格计算
:\y' ?d- Q at cost 按成本计算
JV_VM{w{K at current market price 按当时市价计算；按现时市价计算
f[ia0w5 m at current price 按当时价格计算；按现时价格计算
4yjIR? at factor cost 按要素成本计算；按生产要素成本计算
\k^ojz J at money-of-the-day price 按付款当日价格计算
8 VhU)f Y at or better 按指定或较佳价位〔买卖指令〕
g!9|1 z at par 按面值计算；平价
[+!&iN at sight 见票即付
E>`|?DE@ at the close 按收市盘
j0s$}FPUI at the opening 按开市盘
o^m?w0 \ attestation 见证；见证条款
5G$5d:[( at-the-money option 平价期权
!e*T.
1Kz attorney 受权人；受托代表人
5H IQw9g6 attornment 新拥有人承认书
F YK`.>L28 attributable profit 可归属利润
W+5. lf=2> attributable share value 可归属股份价值
2U( qyC Auckland Stock Exchange 奥克兰证券交易所
0N$FIw2 auction 拍卖
%$i}[ U auctioneer 拍卖商
W+$G{XSr5C audit 审计；核数
=%c\<<]aV Audit Commission 审计署
\Pcn D$L Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
dC|6z/ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
o?6m/Klw6 audit review 帐目审查
`*U$pg Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
TBRG
D l audited account 审计帐目；经审计的帐目
P+ wpX audited annual account 经审计的周年帐目
=|8hG*D8 audited balance sheet 经审计的资产负债表
-Tn %O|#K auditor 核数师；核数主任；审计师
+T8MQ[(4 auditor's certificate 核数师证明书；审计师证明书
EdkIT|c{ auditor's report 核数师报告；审计师报告
z,4 D' F& Aussie bond 澳元债券
oR/_{#Mz" austerity budget 紧缩预算
\ Ce*5h Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
)a x>* Australia All Ordinaries Index 澳洲所有普通股票指数
/ ?($W|9+l Australian Dollar [AUD] 澳元
;mvVo-r*q Australian Options Market 澳大利亚期权市场
+.OdrvN4) Australian Securities Commission 澳洲证券事务监察委员会
HrfS^B Australian Society of Certified Practising Accountants 澳洲执业会计师公会
E+#<WK- Australian Stock Exchange 澳大利亚证券交易所
O?cU6u;W Austrian Schilling [ATS] 奥地利先令
b4WH37,lA authentication 认证；鉴证
?_cOU@n authority to purchase 委托购买证；委购书
lk[Y6yE authorization 认可；核准；授权；授权书
]vP}K authorization by direction 指示授权
~"NuYM#@ authorization by instruction 指令授权
1hE{(onI authorization by warrant 令状授权
N_K di%q authorization of unit trust 单位信托的认可
Vzo< ma^ authorized agent 指定代理人
;BYuNQr authorized capital 法定资本
I~&9c/& authorized clerk 出市员
P;mp)1C authorized dealer 认可交易商
@BF1X.4-+ authorized financial institution 认可财务机构
KROD ( authorized fund 认可基金
#<ST.f@* authorized fund house 获授权的基金公司；认可基金公司
`E?0jQ authorized institution 认可机构
x~wS/y
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
-a &<Un/ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
4e#$ -V authorized insurer 获授权保险人；获认可承保人
w6WPfy(/2 authorized investment 特准投资项目
)%3T1
D/ authorized person 获授权人
j@ D,2 B; authorized representative 获授权代表
C4P<GtR9 authorized share capital 法定股本
/-G_0 A2wF automated quotation system 自动报价系统
ai-rF^ehC Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Bc[ ~'gn 自动交易系统〔香港期货交易所有限公司〕
w,$qsmR automatic adjustment mechanism 自动调整机制
h /^bRs`; automatic adjustment system 自动调整系统
f-71`Pyb Automatic Clearing House 自动票据交换所
Qh(X7B automatic exchange rates accumulation system 自动化汇率累集系统
FR OC/' Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
>%0$AW|Exu automatic teller machine [ATM] 自动柜员机
_B&Lyg !J autopay 自动转帐
!!H"B('m available assets 可用资产
(xRcG+3]; available fiscal reserve 现存财政储备
: -d_ available profit 可用利润
:dAd5v2f Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
q!?* M?Oz average 平均；平均数；海损
a6^_iS k average basic salary 平均基本薪金
2vX $:4 average consumer expenditure 平均消费开支；一般消费开支
8W?dWj average cost 平均成本
upL3M` average cost of land production 增辟土地平均成本
I
"~.p =' average daily turnover 平均每日成交额
G3%Ju= average daily wage rate 平均每日工资率
_]pu"hZz4 average expenditure pattern 平均开支模式
P(TBFu average growth rate 平均增长率
XclTyUGoK+ average net fixed assets 固定资产平均净值
;}"Eqq : average of relatives 相对价格平均数
{svo!pN: average price 平均价格
mPk' a average propensity to consume 平均消费倾向；一般消费倾向
XW" 0:}`J average propensity to save 平均储蓄倾向；一般储蓄倾向
]| +M0:2? average rate 平均率
9|#cj Hf average revenue 平均收入；平均收益
I hYR4?e average stock 平均库存；平均存货
JcA+ztPU average yearly rent 平均年租
F!wz{i6\h avoidance of double taxation 避免双重课税
oSC'b% avoidance of tax 避税
