A:
Whoqs_Mm{ A share Ａ股；甲类股份
%}.4c8 abatement of tax 减税；减扣免税额
Iax-~{B3AY ABN AMRO Bank N.V. 荷兰银行
`'W/uCpl above-the-line expenditure 线上项目支出；经常预算支出
[z :.52@! above-the-line receipt 线上项目收入；经常预算收入
HgGwV;W ABSA Asia Limited 南非联合亚洲有限公司
*lZ;kW(}p absolute change 绝对数值变更
^pB}eh.@U absolute expenditure 实际开支
fL xGaOT absolute guideline figure 绝对准则数字
W4OL{p-\/ absolute interest 绝对权益
Uu_g_b:z absolute order of discharge 绝对破产解除令
9Wu c1# absolute profit margin 绝对利润幅度
pyHU +B absolute value 实值；绝对值
3o_)x absolutely vested interest 绝对既得权益
_\/KI
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mS$9D{ absorption 吸收；分摊；合并
[zC1LT Xe absorption rate 吸收率；摊配率；分摊率
CdE Qiu ACB Finance Limited 亚洲商业财务有限公司
3!l+) g acceptable form of reciprocity 合理的互惠条件
&7\=J w7w acceptable rate 适当利率；适当汇率
#}PQ !gZ acceptance agreement 承兑协议
Q,ez AE acceptance for honour 参加承兑
t4;eabZK acceptor 承兑人；接受人；受票人
k kZ2Jxvx acceptor for honour 参加承兑人
UWW^g@d4 accident insurance 意外保险
= 'W= Accident Insurance Association of Hong Kong 香港意外保险公会
y ;/T .W9! accident insurance scheme 意外保险计划
MZ2/ks accident year basis 意外年度基准
kC ,=E9)O accommodation 通融；贷款
saRYd{%+ accommodation bill 通融票据；空头票据
f 7R/i accommodation party 汇票代发人
[ Xa,| account balance 帐户余额；帐户结余
%fT%,(
w}t account book 帐簿
Ie<H4G5Vh account collected in advance 预收款项
T\ *#9a account current book 往来帐簿
-gQtw%
`x account of after-acquired property 事后取得的财产报告
T }}T`Ce account of defaulter 拖欠帐目
kk`K)PESi account payable 应付帐款
bIXudE[8zq account payee only [A/C payee only] 只可转帐；存入收款人帐户
<<=.;`( /v account receivable 应收帐款
8A jQPDn+ account receivable report 应收帐款报表
f]pHJVgFV account statement 结单；帐单；会计财务报表
9T\uOaC" account title 帐户名称；会计科目
@$Xl*WT7 accountant's report 会计师报告
@=7[ KM b Accountant's Report Rules 会计师报告规则
k~0#Iy_{M accounting and auditing procedure 会计与审计程序；会计与核数程序
r* q Accounting Arrangements 《会计安排》
eS`ZC!W accounting basis 会计基础
R7o'V* d accounting by Official Receiver 破产管理署署长呈交的帐目
b I -uF8" Accounting Circular 《会计通告》
{g C?kp accounting class 会计类别
CL|d > accounting date 记帐日期；会计结算日期
" [QQ(]={ accounting for money 款项核算
&%UZ"CcA Accounting Officer 会计主任
<~ Dq8If accounting period 会计报告期；会计期
1^ijKn@6 accounting policy 会计政策；会计方针
a
Xn:hn~O accounting practice 会计惯例
|Q(3rcOrV" accounting principle 会计准则
pqCp>BO?O accounting record 会计记录
+`J~c|( accounting report 会计报告
[+F6C Accounting Services Branch [Treasury] 会计事务部〔库务署〕
bJ"}-s+Dx Accounting Society of China 中国会计学会
:[:*kbWN- accounting statement 会计报表
kOE\.}~4 accounting system 会计制度；会计系统
G$^u2wz. accounting transaction 会计事项；帐务交易
<(!~s><. accounting treatment 会计处理
\y(ZeNs accounting year 会计年度
Z<jC,r accretion 增值；添加
%A3ci[$g accrual 应计项目；应累算数目
)krBj F.$ accrual basis 应计制；权责发生制
B,q)<z6< accrual basis accounting 应计制会计；权责发生制会计
DL*&e|:q accrue 应累算；应计
qyKI.X3n* accrued benefit 应累算利益
*| 9: accrued charges 应计费用
o5E5s9n accrued cumulative preference share dividend 应累算的累积优先股股息
GI<3L K\ accrued expenses 应累算费用
z"D0Th`S6 accrued interest payable 应付利息；应计未付利息
# ZC9= accrued interest receivable 应收利息；应计未收利息
* lJk k accrued right 累算权益
.iV-Y *3< accruing profit 应累算的利润
]@I>OcH accumulated fiscal reserve 累积财政储备
s$JO3-) accumulated profit 累积利润；滚存溢利
HdR TdV accumulated reserve 累积储备
>1 qum' accumulation of surplus income 累积收益盈余
N!//m?} acquired assets 既得资产
!C;$5(k acquisition 收购；购置；取得
N;HG@B!m acquisition cost 购置成本
-kP$S qR~ acquisition expenses 购置费用
y]okOEV0 acquisition of 100% interest 收购全部股权
?$ Dc> acquisition of control 取得控制权
jK]An;l{Z acquisition of fixed assets 购置固定资产
p[K!.vOt+ acquisition of shell “买壳”
tZ.hSDH acquisition price 收购价
=E$B0^_2RC act of God 天灾
3s0 I<cL acting partner 执事合伙人
|})v,
o B active market 买卖活跃的市场；交投畅旺的市场；旺市
V"|`Z}XW active partner 积极参与的合伙人
@iU(4eX active trading 交投活跃
*7w,o?l actual circulation 实际流通
G+1i~&uV actual cost 实际成本
kXgc'w6EhF actual expenditure 实际开支；实际支出
/,yRn3 1[ actual income 实际入息；实际收入；实际收益
Z et80|q actual market 现货市场
|\U 5m6 q actual price 现货价；实际价格
r h c& #JS actual profit 实际利润
V/+D] actual quotation 实盘；实际价位；实际报价
5K, =S actual year basis 按实际年度计算
Sc?q}tt^C actuals 实货
a F{1V \e actuarial investigation 精算调查
)*L=$0R actuarial principle 精算原则
{pXqw'"1. actuarial report 精算师报告
P# |}]oG% Actuarial Society of Hong Kong 香港精算学会
YmwXA e: actuarial valuation 精算师估值
:CsrcT= actuary 精算师
6IJH%qUx' ad referendum agreement 暂定协议；有待覆核的协定
]P9 6-x ad valorem duty 从价税；按值征税
wu. > 'v?y ad valorem duty system 从价税制
k#n% at.g ad valorem fee 从价费
p Le[<N ad valorem tariff 从价关税
I_Omv{&u additional allowance 额外免税额
gh-i| i, additional amount for unexpired risk 未过期风险的额外款额
Ltk-1zhI additional assessable profit 补加应评税利润
hs*n?vxp3 additional assessment 补加评税
XFv^j SF additional commitment 额外承担
]G~Z'fs<( additional commitment vote 额外承担拨款
IAJ+n0U additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
\b}%A&Ij additional dependent parent allowance 供养父母额外免税额
y
q!{\@- additional provision 额外拨款
C^fn[plL additional stamp duty 附加印花税
d[YG&.}+8j additional tax 补加税罚款；补加税款
P
@~) 9W Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
$>zqCi2tB< adjudged bankrupt 被裁定破产
AqT}^ fS adjudicated bankrupt 裁定破产人
Khh}flRy adjudication fee 裁定费；评定印花税额手续费；评估契据费
KJv[z adjudication of bankruptcy 裁定破产；宣告破产
F+]cFx,/ adjudication of insolvency 裁定无力偿还债务
X2E=2tXl`7 adjusted actual 经调整的实数；调整后的实数
3 TRG] 5 adjusted current assets 经调整的流动资产；调整后的流动资产
&Z(6i}f,Gp adjusted figure 经调整的数字；调整后的数额
/ bF>cpM adjusted liabilities 经调整的负债；调整后的负债
RgVnx] IF adjusted loss 经调整的亏损；调整后的亏损
D?G'1+RIT~ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
-6x h adjusted profit 经调整的利润；调整后的利润
8 q> adjusted surplus 经调整的盈余额；调整后的盈余额
92ngSaNC adjusted value 经调整的价值；调整后的价值
BZ,{gy7g7X adjustment 调整；修订；理算〔保险〕
Y[s}?Xu]w# adjustment centre 调剂中心
s`|KT&r adjustment lag 调整过程的时间差距；调整时差
G1Vn[[%k adjustment mechanism 调整机制
p~v0pi adjustment of loss 亏损调整
MvTp%d. adjustment process 调整过程；调整程序
x@@bC=iY$ adjustment range 调整幅度
6 $K@s administered exchange rate 受管制汇率
3:>hHQi Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
M }$Td_g administration expenses 行政费用
K,,'{j 2#f administration fee 手续费；行政费
89m9iJ= administration in bankruptcy 破产管理
?z0W1a administration order 遗产管理令
yG^pND>_df administrator 管理人；遗产管理人
`i!fg\qnK administrator of the estate 遗产管理人
V ONC<wC admission of debt 债项承认书
V@nZ_. admission of proof 接纳债权证明
Cg8 advance 放贷款项；垫付款项；预支款项；预付款项
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=f%EjV advance account 暂支帐目；预付款帐户
DUwms"I,% advance compensation 预付补偿金
(o^?i2)g advance from shareholder 股东垫款
2|&SG3e+(I advance pending reimbursement 预支以待日后付还
ZcN#jnb0/ advanced economy 先进经济体系
2$'bO o advancement 预付；预付财产
{$V 2L4 advances warrant 垫款令
R+El/ya:6 advancing 贷出
Y8h 96 adverse balance 逆差
y[zjs^-vCv adverse exchange 逆汇
qC B{dp/ advertisement addressed to shareholders 在报章刊登的致股东通告
XRTiC #6 advice for collection 托收通知书
C#B |^A_ advice of drawing 提款通知书；汇票通知书
4HpKKhv" advice of payment 付款通知
K'y|_XsBB) Advisory Committee [Securities and Futures Commission]
@aP1[( m 谘询委员会〔证券及期货事务监察委员会〕
:%h|i&B
Advisory Committee on Diversification 经济多元化谘询委员会
e@1A_q@. affidavit 誓章；遗产申报誓章
A1*\ \[ affidavit of no receipt 述明无收款的誓章
HM#|&_gV affiliate 联号；联营公司；附属公司
!;K zR& affiliated company 附属公司；联号；联营公司
O
Q$C#:? affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Yy;BJ _ affordability 负担能力
S %e)br} African Development Bank [AfDB] 非洲开发银行
1B@7#ozWA? after-acquired property 事后取得的财产
?I u =os>* after-hours dealing 市后交易
Pj_*,L`mZ after-tax profit 税后盈利；税后利润；税后溢利
{q^UW v?1 agency agreement 代理协议
4( ,M&NC
agency expenses 代理机构的开支
xW7[ VTXc^ agency fee 代理费
P&yB(M-z Agency Law 《代理法》
F:~@e( agent 代理人；承销人
ay#f\P!1 agent of company 公司代理人
=2YXh ,i agent's fee 代理人费；经纪费
cgO<%_l3` aggregate 总计；总数；总体数字
c& K` t aggregate amount 总款额；总额
/&9R*xNST# aggregate assets and liabilities 总体资产与负债
JIsi aggregate at constant price 按固定价格计算的总体数字
'<> ?gE0Cd aggregate demand 总需求
5~d=,;yE aggregate gross position 总持仓量
p K ^$^*# aggregate limit 总限额
zRgAmX/g aggregate of salaries tax 合计薪俸税
r7^v@ aggregate performance 总体表现；总体业绩
L2wX?NA aggregate supply 总体供应
R\<d&+q@ aggregate surplus 总盈余
XM#nb$gl aggregate total 整体总额
]^Xj!01~ aggregate value 总值；合计价值
T=RabKVYP aggregated basis 合计基准
qFl|q0\ A aggregated net chargeable income 合计应课税入息实额
M%g2UP aggregation 合并计算；合计；总和
X3~` ~J aggregation of incomes of husband and wife 夫妇入息合并计算
B4 5#-V aggregation of property 财产的总和
Ug384RzHN agio 差价；贴水
?<S fhjU 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》
[Zzztn+ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
SM1L^M3) 《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》
qln A7cK! Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
O<ybiPR 《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》
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7ND] y48 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
c^&4m[?C[u 《香港政府和大韩民国政府关于相互促进和保护投资协定》
4dm0:,
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~,Yd.?.TI agreement for assignment 转让协议
IfT: 9
& agreement for sale 售卖协议；买卖协议
/x4L,UJ= P agreement for sale and purchase 买卖协议
p 16+(m agreement for the payment of interest 支付利息协议
+D O<M1uE agreement for the repayment of money 还款协议
\#IKirf? agreement of reinsurance 再保险协议
3`)ej` Agricultural Bank of China 中国农业银行
G&t|aY- air passenger departure tax 飞机乘客离境税
7#SfuZ0@ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
x&"P^gh) airport tax 机场税
p/G9P +? alcohol duty 酒精税
5m;BL+>YE alienation 让与；让渡；转让
GDb V y)& alimony 生活费；赡养费
6G }4KGQc All Ordinaries Index [AOI] 所有普通股指数
7 3nM9 all risks 全险；综合险
`sg W0Uf All Sales Record for Stock Market 《股票市场成交报告》
nwzyL`kF Allied Capital Resources Limited 新联财务有限公司
))nTd = all-items index [Consumer Price Index] 总指数〔消费物价指数〕
oKH+Q6S: allocation letter 拨款信件
dpX Fx"4A allocation of fund 分配款项；预留款项
ru~!;xT allocation of profit 利润分配；溢利分配
bAy\Sr
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H/Rzs$pnv allotment 分配；配股
z: allotment notice 股份配售通知；配股通知
OmK4
\_. allotment of shares 股份分配
D6"d\F m< allowable 可获宽免；免税的
t<j_` %`8 allowable business loss 可扣除的营业亏损
L}'^FqO[IW allowable expenses 可扣税的支出
P]OUzI, allowance 免税额；津贴；备抵；准备金
LFr $h`_D5 allowance for debts 债项的免税额
&|#,Bsk"@ allowance for depreciation by wear and tear 耗损折旧免税额
%$'fq*8b allowance for funeral expenses 殡殓费的免税额
0F. S[!I allowance for inflation 为通货膨胀而预留的款项；通胀准备金
<@l j\, allowance for repairs and outgoings 修葺及支出方面的免税额
6L)7Q0Z allowance to debtor 给债务人的津贴
H/.UD z alteration of capital 资本更改
k8l7.e* alternate trustee 候补受托人
-F 9 xPw amalgamation 合并
AX
Q.E$1g ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Rg+# (y ambit of charges 征税范围；收费范围
d+6q% U amended valuation 经修订的估值
PHUeN]s# American Commodities Exchange 美国商品交易所
e}P@7e h American Express Bank Limited 美国运通银行
JT~Dr KI_ American Stock Exchange 美国证券交易所
jQ7-M4qO/ amortization 摊销
Y\+LBbB8 amount due from banks 存放银行同业的款项
vp9 wRGd amount due from banks abroad 存放海外银行同业的款项
tR2%oT>h amount due from holding companies 控股公司欠款
}`!-WY amount due from local banks 存放本港银行同业的款项
ruyQ}b:zS amount due to banks 银行同业的存款
mNEh\4ai amount due to banks abroad 海外银行同业的存款
0c8_& amount due to holding companies 控股公司存款
?RW1%+[ amount due to local banks 本港银行同业的存款
DrbjklcUU amount due to outport banks 外埠银行同业的存款
$o9@ ?2 amount for note issue 发行纸币的款额
W BA7G amount of bond 担保契据的款额
^~6gk S
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iq^;c syKb amount of contribution 供款数额
Koj9]2<0 amount of indebtedness 负债款额
B !wr} ] amount of principal of the loan 贷款本金额
4% |r$E/TQ amount of rates chargeable 应征差饷数额
n)z:C{ amount of share capital 股本额
2?v }w<Ydl amount of sums assured 承保款额
FjLMN{eH/ amount of variation 变动幅度
Xr'b {& amount of vote 拨款数额
p )]x,F amount payable 应付款额
tkkh<5{C
amount receivable 应收款额
r .
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7$t['2j3 analysis 分析
z.?slYe[ ancillary risk 附属风险
#0\* 8 6 annual account 周年帐目；周年帐目报表；年度决算；年结
_OS, zZ0 annual accounting date 年结日期
[7g-M/jvY annual allowance 每年免税额；年积金；年度津贴；年津
FC| |6vJth annual balance 年度余额
SJ lE!MK annual disposable income 每年可动用收入
+_u~Np annual estimates 周年预算
[hk/Rp7{ annual fee 年费
%Pj} annual general meeting 周年大会
~*UY[!+4^= annual growth rate 年增率；每年增长率
ao[yHcAs annual long-term supplement 长期个案每年补助金
g}uSIv^ annual pensionable emolument 可供计算退休金的年薪
LR\8M(rtvH annual report 年报
pd & HC Annual Report on the Consumer Price Index 《消费物价指数年报》
-YmIRocx annual return 周年报表；周年申报表；每年报税表格
2JcP4!RD Annual Return Rules 《周年报表规则》
3 `mtc@* annual review of consumer prices 每年消费物价回顾
U0srwt97S annual roll-forward basis 逐年延展方式
&\Lu}t7Ru annual salary 年薪
Z LPj1L annual statement 年度报表；年度决算表
8G9( )UF. Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
%+<1X?;,Fq annuitant 年金受益人
#};Zgixo$ annuity 年金
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c^9<F annuity contract 年金合约
065 =I+Vo annuity on human life 人寿年金
x5Fo?E antecedent debt 先前的债项
zA:q/i ante-dated cheque 倒填日期支票
jU gx
;= anticipated expenditure 预期开支
m|t\w|B2 anticipated net profit 预期纯利
N:S2X+}( anticipated revenue 预期收入
P=\Hi.]% anti-inflation measure 反通货膨胀措施
g W9`k,U anti-inflationary stance 反通货膨胀立场
|.&GmP apparent deficit 表面赤字
rKd|s7l apparent financial solvency 表面偿债能力
mZmE E2h apparent partner 表面合伙人
bNiJ"k<pN application for personal assessment 个人入息课税申请书
r4fg!]J ; application of fund 资金应用
bD| "c application to release as liquidator and to destruct the books of accounts and documents
=6i+K.}e 申请免除清盘人职务及毁灭帐簿与文件
pjFj{ appointed actuary 委任精算师
@Y>PtA&w* appointed auditor 委任核数师；委任审计师
; Ru[^p.{ appointed trustee 委任的受托人
Q&_#R(3j; appointer 委任人
>l/pwb@ apportioned pro rata 按比例分摊
%y*'bS apportionment 分配；分摊
t)g %9 k^ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
25 :v c0 apportionment formula 分摊方程式
n%i L+I apportionment of estate duty 遗产税的分摊
kC 6Y?g appraisal 估价；评估
4FZ/~Y1} appreciable growth 可观增长
|"9vq<` appreciable impact 显着影响
i~R+ g3oi appreciable increase 可观增长
C3~~h|: appreciation 增值；升值
"a33m:]J appreciation against other currencies 相对其他货币升值
Msfxce appreciation of the exchange value of Hong Kong dollar 港元汇值上升
HDKY7Yr appreciation tax 增值税
Fp [49 appropriation 拨款；拨用；拨付
W
tHJG5 appropriation account 拨款帐目
q5@Nd3~h Appropriation Bill 拨款法案
o@]n<ZYo appropriation-in-aid system 补助拨款办法
_x#y approved assets 核准资产
F:[[@~z approved basket stock 认可一篮子证券
] ` A*7 approved budget 核准预算
VM\\. L
approved charitable donation 认可慈善捐款
n<<arO"cv approved charitable institution 认可慈善机构
?~#[ cx approved currency 核准货币；认可货币
Z7[S698 approved estimates 核准预算
]KXyi;n2 approved estimates of expenditure 核准开支预算
~ Fl\c- approved overseas insurer 核准海外保险人
D/%v/mpj$ approved overseas trust company 核准海外信托公司
~ _ tK.m3 approved pooled investment fund 核准汇集投资基金
}J9 2 TV approved provident fund scheme 认可公积金计划
`T ^0&# approved provision 核准拨款
{4f%Un Sz( approved redeemable share 核准可赎回股份
Q u7ML]e?z approved regional stock 认可地区性证券
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qnq approved retirement scheme 认可退休金计划
|Tkicge S approved subordinated loan 核准附属贷款
pY&dw4V arbitrage 套戥；套汇；套利
?hR0
MnP arbitrageur 套戥者；套汇者
-vk/z+-^! arbitrary amount 临时款项
,# .12Q! arrangement 措施；安排；协定
UX.rzYM&T arrears 欠款
Kx eq Q@ arrears of pay 欠付薪酬
6c /0OM # arrears of revenue 逾期未收税款；逾期未收的帐项
g}K/ba' articles of association 组织章程；组织细则；组织章程细则
hN gT/y8 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
QMrH%Y ascertainment of profit 确定利润
~i'!;'-_} "Asia Clear" “亚洲结算系统”
b&1hj[` ) Asia Commercial Bank Ltd. 亚洲商业银行有限公司
"{H{-`Ni Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
4gdXO Asian Development Fund [ADF] 亚洲发展基金
~| ZAS] Asian dollar bond 亚洲美元债券
,H mGp Asian dollar market 亚洲美元市场
^^tTA^ Asian dollar rate 亚洲美元利率
m39.j :BG5 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
2Dvq3VbiO" Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
O&~
@ior asked price 沽盘；喊价；索价；卖方报价
nmE H/a assessable income 应评税入息
0b8=94a{> assessable loss 应评税亏损
/Dt:4{aTOC assessable profit 应评税利润
ui|6ih$+ assessable value 应评税值
DAORfFG74 assessed profit 估定利润
u(? U[pe[ assessed value 经评估价值
bJR\d0Z assessment 评税；评定；估价；评税单
GkU$Z @ assessment number 评税编号；估价编号
Zp6VH assessment of additional tax 补加税评税
eWD!/y r| assessment of performance 业绩评估；实绩评价
l=S!cj ; Assessor 评税主任
p } eO asset price bubbles 资产价格泡沫
"[7'i<,AI asset-backed securities 具资产保证的证券
\VW":+ assets accretion 资产增值
qf<o"B|_9 assets and liabilities 资产与负债
' .S02=/ assets betterment statement 资产递增表；资产改进表
{D y,|}7s assets lending 实物放款；有抵押贷款
b'R]DS{8 assets of the company passing on the death 死者去世时转移的公司资产
.W2w/RayC assets pledged as security for liabilities 用作负债抵押的资产
\ :q @I]2 assets portfolio 资产投资组合
Dvl\o; assets price 资产价格
Nt?=0X|M assets quality 资产质素
r ;H#cMj assets realization 资产变现
`022gHYv assets refinancing arrangement 资产再集资安排
_,UYbD\[J} assets securitization 资产证券化
6U%d3"T assets situated outside Hong Kong 在香港以外地方的资产
1 <lf o^B assets stripping 削减资产；拆卖资产
2\+N<-(F5 assets value 资产值
2 .v `J=R assignee 承让人
'}(Fj2P79 assignment 转让；转让书；转让契
0R(['s:3` assignment of interest 权益转让
s- 0Xt< assignment of letters patent and trade mark 专利证书及商标转让
9:Bn-3 ) assignment of property 物业转让；物业转让书
aYHs 35 assignment right 转让权
m c @Z+t' assignor 转让人
1 Ak0A6E associate 有联系的人；有关连人士；相联者；合伙人；联系人
een62-` Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
^( 7l! associate member 附属会员
~YviXSW associated body corporate 相联法人团体
j>v8i
bS( associated company 相联公司；联属公司
{CVZ7tU7] associated corporation 相联法团
C$LRX7Z`o Association of Chartered Certified Accountants [ACCA] [United Kingdom]
'X/:TOk{W 公认会计师公会〔英国〕
mY XL Association of Futures Exchange Brokers 香港期货经纪协会
k][{4~z
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
0D `9 association of underwriters 承保人组织
ybv< 1 assumption of control 接管
n%~r^ C_ assurance 担保；保险；转易；转易书
$ >].;y?$ assurance of interest 权益的转易
QAZs1;lU at 19XX price 按一九ＸＸ年价格计算
]2iIk=r$ at a discount 按赔价计算；按贴水价格计算；打折扣
3!#FG0Z at a premium 按溢价计算；按升水价格计算
55y{9.n* at call 通知付款；按通知
- JFW ,8=8 at constant market price 按固定市价计算
q9InO]s&~= at constant price 按固定价格计算
<&)zT#" at cost 按成本计算
Pmr'W\aIR at current market price 按当时市价计算；按现时市价计算
'9<8<d7? at current price 按当时价格计算；按现时价格计算
r4K%dx-t at factor cost 按要素成本计算；按生产要素成本计算
HyYJ"54 at money-of-the-day price 按付款当日价格计算
q_BMZEM at or better 按指定或较佳价位〔买卖指令〕
j0 Os]a at par 按面值计算；平价
19oyoi" at sight 见票即付
d+ $:u at the close 按收市盘
3(.Y>er%U at the opening 按开市盘
k{ ZQM attestation 见证；见证条款
`G*fx=N at-the-money option 平价期权
M D,BGO?C attorney 受权人；受托代表人
9j5Z!Vsy attornment 新拥有人承认书
G- ]_
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Cyg(~7] attributable share value 可归属股份价值
NPa4I7`A Auckland Stock Exchange 奥克兰证券交易所
U56g|V auction 拍卖
E b29tq auctioneer 拍卖商
v6=X]Ji{YA audit 审计；核数
pB%oFWqK Audit Commission 审计署
XJq]l6a: Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
9 uX 15a 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〕
/>>KCmc audit review 帐目审查
RcO.1@2 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
ke/4l?zs audited account 审计帐目；经审计的帐目
eU]I ! pI< audited annual account 经审计的周年帐目
X~\ O]
audited balance sheet 经审计的资产负债表
n 4H'FZ auditor 核数师；核数主任；审计师
^EmePkPI auditor's certificate 核数师证明书；审计师证明书
iT{[zLz >1 auditor's report 核数师报告；审计师报告
I;, n|o Aussie bond 澳元债券
*F(<:3;2 austerity budget 紧缩预算
ZHoYnp-~z Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
,&Zk63V Australia All Ordinaries Index 澳洲所有普通股票指数
U2Ky4UFm Australian Dollar [AUD] 澳元
%y)hYLOJ Australian Options Market 澳大利亚期权市场
i.-2
w6 Australian Securities Commission 澳洲证券事务监察委员会
{5+6 9&:G. Australian Society of Certified Practising Accountants 澳洲执业会计师公会
O%&N6U Australian Stock Exchange 澳大利亚证券交易所
$" 0`2C Austrian Schilling [ATS] 奥地利先令
'S#^ 70kt authentication 认证；鉴证
n2[h`zm1{B authority to purchase 委托购买证；委购书
2IkyC` authorization 认可；核准；授权；授权书
}ZiJHj'< authorization by direction 指示授权
eV;nTj authorization by instruction 指令授权
Q yQ[ H authorization by warrant 令状授权
\y7Gi}nI authorization of unit trust 单位信托的认可
c<q~T >0k authorized agent 指定代理人
N7X(gh2h authorized capital 法定资本
;2sP3!* authorized clerk 出市员
7.kH="@ authorized dealer 认可交易商
$8 [JL \ authorized financial institution 认可财务机构
" `a,/h' authorized fund 认可基金
)$*B authorized fund house 获授权的基金公司；认可基金公司
L,,*8 authorized institution 认可机构
rQp Q qBu authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
f&$$*a authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
-7 Kstc- authorized insurer 获授权保险人；获认可承保人
P4E_<v[ authorized investment 特准投资项目
l)EtK&er(} authorized person 获授权人
4>N ig.# authorized representative 获授权代表
_C'VC#Sy authorized share capital 法定股本
]/[@.
automated quotation system 自动报价系统
/}CAd Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
n#
FkgXP$ 自动交易系统〔香港期货交易所有限公司〕
oj ,;9{- automatic adjustment mechanism 自动调整机制
MY(51)* automatic adjustment system 自动调整系统
Jt?`(H Automatic Clearing House 自动票据交换所
|F q\%y# automatic exchange rates accumulation system 自动化汇率累集系统
0p\Kf(|E*6 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
IZd~Am3f automatic teller machine [ATM] 自动柜员机
sLK$H|%>m autopay 自动转帐
*WWDwY@!u available assets 可用资产
JX{rum available fiscal reserve 现存财政储备
0 r; tI" available profit 可用利润
2 B_+5 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
WaE%g average 平均；平均数；海损
z`]:\j'O3" average basic salary 平均基本薪金
N Zwi3 average consumer expenditure 平均消费开支；一般消费开支
Ov.oyke4 average cost 平均成本
J*^ i =y average cost of land production 增辟土地平均成本
N)KN!! average daily turnover 平均每日成交额
I3}I7oc_ average daily wage rate 平均每日工资率
[Qqss8 a average expenditure pattern 平均开支模式
ZiaFByLy average growth rate 平均增长率
,z+n@sUR: average net fixed assets 固定资产平均净值
#210 Yp# average of relatives 相对价格平均数
K_qA[n average price 平均价格
UHIXy#+o 5 average propensity to consume 平均消费倾向；一般消费倾向
7--E$ !9O, average propensity to save 平均储蓄倾向；一般储蓄倾向
+.*=F n 22 average rate 平均率
"!D,9AkZS average revenue 平均收入；平均收益
=:H E F;! average stock 平均库存；平均存货
`2q]ju average yearly rent 平均年租
&m TYMpA avoidance of double taxation 避免双重课税
(!Fu5m=<8 avoidance of tax 避税
