A:
[fKUyIY_ A share Ａ股；甲类股份
I<8sI% ,s abatement of tax 减税；减扣免税额
%LZ({\5K#f ABN AMRO Bank N.V. 荷兰银行
a\:VREKj, above-the-line expenditure 线上项目支出；经常预算支出
kJ-* fe'S above-the-line receipt 线上项目收入；经常预算收入
aBw2f[mo ABSA Asia Limited 南非联合亚洲有限公司
* C6a?] absolute change 绝对数值变更
i![dPM absolute expenditure 实际开支
[g Z"a* absolute guideline figure 绝对准则数字
l+g9 5m jP absolute interest 绝对权益
}-o{ ASC# absolute order of discharge 绝对破产解除令
y:h}z). absolute profit margin 绝对利润幅度
hweaGL t0 absolute value 实值；绝对值
;x8k[p~2 absolutely vested interest 绝对既得权益
Wxbq)Z[V absorbed cost 已吸收成本；已分摊成本
OLvcivf absorption 吸收；分摊；合并
NU*fg` w absorption rate 吸收率；摊配率；分摊率
u*# ZXW ACB Finance Limited 亚洲商业财务有限公司
Hw -Z acceptable form of reciprocity 合理的互惠条件
f4guz acceptable rate 适当利率；适当汇率
kr9g K~ acceptance agreement 承兑协议
`UQf2o0%3w acceptance for honour 参加承兑
p mFk 50` acceptor 承兑人；接受人；受票人
+ke1Cn'[ acceptor for honour 参加承兑人
!DI{:I_h( accident insurance 意外保险
,+
#6Y_ Accident Insurance Association of Hong Kong 香港意外保险公会
Xj5~%DZp accident insurance scheme 意外保险计划
sqS=qC accident year basis 意外年度基准
~35U]s@v accommodation 通融；贷款
"/nN M{^ accommodation bill 通融票据；空头票据
6"D/xV3Z accommodation party 汇票代发人
Zb134b' account balance 帐户余额；帐户结余
^+1#[E account book 帐簿
Q26qNn
bK account collected in advance 预收款项
LT,? $I account current book 往来帐簿
F1Hh7
F account of after-acquired property 事后取得的财产报告
N?m0US u* account of defaulter 拖欠帐目
if ]No e account payable 应付帐款
PT5AA 8 F account payee only [A/C payee only] 只可转帐；存入收款人帐户
G_dsrpI=N account receivable 应收帐款
wprX!)w<i account receivable report 应收帐款报表
v
(2GX account statement 结单；帐单；会计财务报表
DS%\SrC account title 帐户名称；会计科目
/D e^
accountant's report 会计师报告
@5[kcU> Accountant's Report Rules 会计师报告规则
]Y| 9?9d accounting and auditing procedure 会计与审计程序；会计与核数程序
s #S%#LM Accounting Arrangements 《会计安排》
vc]cNz:mQ accounting basis 会计基础
*\ o/q[ accounting by Official Receiver 破产管理署署长呈交的帐目
1<h >B: Accounting Circular 《会计通告》
Vm |Y$ C accounting class 会计类别
{"
4e+y accounting date 记帐日期；会计结算日期
ad_`x accounting for money 款项核算
2]c {P\ Accounting Officer 会计主任
j}A FE accounting period 会计报告期；会计期
'vbc#_; accounting policy 会计政策；会计方针
D r~=o% accounting practice 会计惯例
?9X&tK)E- accounting principle 会计准则
QERU5|.wc accounting record 会计记录
_HA$
j2
accounting report 会计报告
2PR^:h2 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
: ~ A%# Accounting Society of China 中国会计学会
:Yj) CGl$ accounting statement 会计报表
}rdIUlVO\ accounting system 会计制度；会计系统
0iZGPe~ accounting transaction 会计事项；帐务交易
~kCwJ<E accounting treatment 会计处理
&
``d accounting year 会计年度
l6u&5[C accretion 增值；添加
_NcY I accrual 应计项目；应累算数目
o iH|uIsqR accrual basis 应计制；权责发生制
WpLZQ6wH accrual basis accounting 应计制会计；权责发生制会计
/S\cU`ZVe accrue 应累算；应计
AC.A'|"]i accrued benefit 应累算利益
dk==? accrued charges 应计费用
j2P n<0U accrued cumulative preference share dividend 应累算的累积优先股股息
Z h/Uu6 accrued expenses 应累算费用
e62Dx#IY accrued interest payable 应付利息；应计未付利息
k5&bq2 )I accrued interest receivable 应收利息；应计未收利息
6st^4S5 accrued right 累算权益
$^tv45 accruing profit 应累算的利润
|Cdvfk accumulated fiscal reserve 累积财政储备
{@u<3 s accumulated profit 累积利润；滚存溢利
{R^'=(YFy accumulated reserve 累积储备
sgr=w+",Q accumulation of surplus income 累积收益盈余
%ObD2)s6:^ acquired assets 既得资产
3[XQR8o acquisition 收购；购置；取得
h)v^q: =' acquisition cost 购置成本
Oc&),ru2l acquisition expenses 购置费用
%Z8vdU# l acquisition of 100% interest 收购全部股权
M]-VHI[& W acquisition of control 取得控制权
K{l5m{:% acquisition of fixed assets 购置固定资产
S
}>n1F_ acquisition of shell “买壳”
cMzkL% acquisition price 收购价
M/*NM= -a act of God 天灾
^<0IB#dA acting partner 执事合伙人
b%t+,0s| active market 买卖活跃的市场；交投畅旺的市场；旺市
u 7;~ active partner 积极参与的合伙人
ba3-t;S
active trading 交投活跃
L z\UZeq actual circulation 实际流通
L;Q Y<b actual cost 实际成本
G5tday~3 actual expenditure 实际开支；实际支出
1 11D3 actual income 实际入息；实际收入；实际收益
^I] {7$6^ actual market 现货市场
<TNk?df7 actual price 现货价；实际价格
o/,NG U actual profit 实际利润
IB|] fzy actual quotation 实盘；实际价位；实际报价
gZT)pP actual year basis 按实际年度计算
:ZxLJK9x1 actuals 实货
^UA(HthY actuarial investigation 精算调查
j|e[s ? d actuarial principle 精算原则
!CjqL~ actuarial report 精算师报告
XV'fW~j\ Actuarial Society of Hong Kong 香港精算学会
T ^JuZG actuarial valuation 精算师估值
e(1k0W4 B actuary 精算师
Q;nAPS ad referendum agreement 暂定协议；有待覆核的协定
Gowp
<9 F ad valorem duty 从价税；按值征税
y7<&vIEC ad valorem duty system 从价税制
4(vyp.f ad valorem fee 从价费
;T ZGC).6 ad valorem tariff 从价关税
s%;<O:x8o additional allowance 额外免税额
ad!(z[F'Y additional amount for unexpired risk 未过期风险的额外款额
Q1>zg, r additional assessable profit 补加应评税利润
U '[?9/T additional assessment 补加评税
0z qj 0
additional commitment 额外承担
7SI)1_%G additional commitment vote 额外承担拨款
"u u)2Xe additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
^Y^"'" additional dependent parent allowance 供养父母额外免税额
f|xLKcOP additional provision 额外拨款
=hw^P%Zn additional stamp duty 附加印花税
9u wL{P& additional tax 补加税罚款；补加税款
JZ` L% Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
"E*8h/4u adjudged bankrupt 被裁定破产
8U.$FMx : adjudicated bankrupt 裁定破产人
za,2r^ adjudication fee 裁定费；评定印花税额手续费；评估契据费
Nm8w/Q5D` adjudication of bankruptcy 裁定破产；宣告破产
0^]t"z5f0 adjudication of insolvency 裁定无力偿还债务
w1B< 0'# adjusted actual 经调整的实数；调整后的实数
FsCwF&/q adjusted current assets 经调整的流动资产；调整后的流动资产
zj]b&In6; adjusted figure 经调整的数字；调整后的数额
)L swSV adjusted liabilities 经调整的负债；调整后的负债
~Sy-ga J adjusted loss 经调整的亏损；调整后的亏损
I{dl% z73 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
i=QqB0 adjusted profit 经调整的利润；调整后的利润
+Z? [M1g adjusted surplus 经调整的盈余额；调整后的盈余额
6b:DJ adjusted value 经调整的价值；调整后的价值
~HP
LV adjustment 调整；修订；理算〔保险〕
eX<K5K.B adjustment centre 调剂中心
wsg//Ec] adjustment lag 调整过程的时间差距；调整时差
FU@uH
U5fd adjustment mechanism 调整机制
Wp*sP Z adjustment of loss 亏损调整
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YSh D adjustment process 调整过程；调整程序
5_G'68;OV adjustment range 调整幅度
L? ;/cO^ administered exchange rate 受管制汇率
,0T)Oc|HL/ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
-
8syjKTg administration expenses 行政费用
<q7s`,rG administration fee 手续费；行政费
\7E`QY4 administration in bankruptcy 破产管理
0~xaUM` administration order 遗产管理令
GqjO>v fy administrator 管理人；遗产管理人
u ~71l)LA administrator of the estate 遗产管理人
|h1^G v admission of debt 债项承认书
tL8't]M, admission of proof 接纳债权证明
< EXWWrm advance 放贷款项；垫付款项；预支款项；预付款项
v:P!(`sF advance account 暂支帐目；预付款帐户
=mJ F_Ri advance compensation 预付补偿金
,cQ)c Y[ advance from shareholder 股东垫款
# J.u advance pending reimbursement 预支以待日后付还
|p'i,.(c_W advanced economy 先进经济体系
70<K .T<b advancement 预付；预付财产
/s-d? advances warrant 垫款令
luF# OP C advancing 贷出
OQ| ,- adverse balance 逆差
a-Fq p4 adverse exchange 逆汇
--/-D5 advertisement addressed to shareholders 在报章刊登的致股东通告
>H?uuzi advice for collection 托收通知书
w$% BlqN advice of drawing 提款通知书；汇票通知书
}9Q f #&o advice of payment 付款通知
)tPl<lb Advisory Committee [Securities and Futures Commission]
NhtEW0xCr 谘询委员会〔证券及期货事务监察委员会〕
J_/05( 48 Advisory Committee on Diversification 经济多元化谘询委员会
%EB;1 affidavit 誓章；遗产申报誓章
0HPO" x3-O affidavit of no receipt 述明无收款的誓章
l-=e62I{=| affiliate 联号；联营公司；附属公司
E<a.LW @ affiliated company 附属公司；联号；联营公司
(q k5f`O affirmation [estate duty] 非宗教式宣誓〔遗产税〕
F25<+ 1kr affordability 负担能力
sVD([`Nmc African Development Bank [AfDB] 非洲开发银行
j}RM. C\7 after-acquired property 事后取得的财产
akrCs&Kka5 after-hours dealing 市后交易
hE5G!@1F after-tax profit 税后盈利；税后利润；税后溢利
3d U#Ueu agency agreement 代理协议
N('3oy#8 agency expenses 代理机构的开支
0sabh`iQ^ agency fee 代理费
c V(H<"I Agency Law 《代理法》
]84YvpfW agent 代理人；承销人
7`+UB>8 agent of company 公司代理人
wKrdcWI,Z agent's fee 代理人费；经纪费
/p [y1 aggregate 总计；总数；总体数字
7?]!Ecr" aggregate amount 总款额；总额
P59 uALi aggregate assets and liabilities 总体资产与负债
c.6 QhE aggregate at constant price 按固定价格计算的总体数字
o(nHB
g aggregate demand 总需求
`L">"V`$Bj aggregate gross position 总持仓量
u
dUXc6U aggregate limit 总限额
I9:%@g]uYw aggregate of salaries tax 合计薪俸税
Z[bv0Pr aggregate performance 总体表现；总体业绩
=KW|#]RB^ aggregate supply 总体供应
k^yy$^=< aggregate surplus 总盈余
t pz=} q aggregate total 整体总额
^X(_zinN" aggregate value 总值；合计价值
[sptU3,2U aggregated basis 合计基准
:`j"Sj !t3 aggregated net chargeable income 合计应课税入息实额
s3y }Yg aggregation 合并计算；合计；总和
YL!oF ^XO aggregation of incomes of husband and wife 夫妇入息合并计算
*q[^Q'jnN aggregation of property 财产的总和
1[#
=, agio 差价；贴水
tdb4?^.s Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
fIlIH Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
`v<f} 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
3V!W@[ }: Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
@hBx, `H^ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
\ /sF:~= Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
t>-XT|lV 《香港政府和大韩民国政府关于相互促进和保护投资协定》
5\5~L agreement for a settlement 授产协议
o+R. u} | agreement for assignment 转让协议
1dXh\r_n agreement for sale 售卖协议；买卖协议
.>a$g7Rj agreement for sale and purchase 买卖协议
C!I\Gh agreement for the payment of interest 支付利息协议
L;kyAX@^ agreement for the repayment of money 还款协议
<|wmjW/ D agreement of reinsurance 再保险协议
MbM :3 Agricultural Bank of China 中国农业银行
),z,LU Yf air passenger departure tax 飞机乘客离境税
2@4MC`& Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
6p e4Ni7I2 airport tax 机场税
hiT9H5 6 > alcohol duty 酒精税
U bpg92 alienation 让与；让渡；转让
W|FNDP0 alimony 生活费；赡养费
ud!r*E All Ordinaries Index [AOI] 所有普通股指数
C= M? all risks 全险；综合险
FJ nG<5Rh All Sales Record for Stock Market 《股票市场成交报告》
MEDskvBG Allied Capital Resources Limited 新联财务有限公司
Z|f^nH #-C all-items index [Consumer Price Index] 总指数〔消费物价指数〕
&AN%Qh I allocation letter 拨款信件
PwRNBb}6 allocation of fund 分配款项；预留款项
g9! d pP allocation of profit 利润分配；溢利分配
r] xd hR5 allocation warrant 拨款令
HL|0 d
} allotment 分配；配股
mT}Aj e- L allotment notice 股份配售通知；配股通知
Pm'.,?" allotment of shares 股份分配
sCuQB Z h allowable 可获宽免；免税的
]q@rGD85K allowable business loss 可扣除的营业亏损
7?)m(CFy allowable expenses 可扣税的支出
H74NU_ allowance 免税额；津贴；备抵；准备金
if\k[O 1T6 allowance for debts 债项的免税额
&Qz"nCvJ allowance for depreciation by wear and tear 耗损折旧免税额
48W:4B'l9 allowance for funeral expenses 殡殓费的免税额
/o~
@VF: allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Di] I y allowance for repairs and outgoings 修葺及支出方面的免税额
>f3k3XWRT allowance to debtor 给债务人的津贴
t,UW&iLK alteration of capital 资本更改
cC*z j \O alternate trustee 候补受托人
O7E;W| ] amalgamation 合并
(%=lq#, ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
{"Y ]/6 ambit of charges 征税范围；收费范围
<%T%NjNPQ amended valuation 经修订的估值
tauP1&%oH{ American Commodities Exchange 美国商品交易所
mOgx&ns;j American Express Bank Limited 美国运通银行
N}e(. American Stock Exchange 美国证券交易所
&L2`L ) amortization 摊销
T749@! v`z amount due from banks 存放银行同业的款项
v #zfs' amount due from banks abroad 存放海外银行同业的款项
p=je"{ amount due from holding companies 控股公司欠款
?d, acm amount due from local banks 存放本港银行同业的款项
w4 >:uyE amount due to banks 银行同业的存款
uBV^nUjS"m amount due to banks abroad 海外银行同业的存款
im_0ur&' amount due to holding companies 控股公司存款
-uS7~Ww.a amount due to local banks 本港银行同业的存款
Zz wZ, ( amount due to outport banks 外埠银行同业的存款
9 ~*_(yjF amount for note issue 发行纸币的款额
% DHP amount of bond 担保契据的款额
$Y kp8u,( amount of consideration 代价款额
ant-\w> } amount of contribution 供款数额
D<$j`r amount of indebtedness 负债款额
LK oM\g( amount of principal of the loan 贷款本金额
V_ avaE amount of rates chargeable 应征差饷数额
\:18Uoe7 amount of share capital 股本额
gb ^UFD L amount of sums assured 承保款额
_r^G%Mvy| amount of variation 变动幅度
u/K)y:ZZ amount of vote 拨款数额
ueS[sN! amount payable 应付款额
U{.+*e18 amount receivable 应收款额
'R-JQ E -] Amsterdam Stock Exchange 阿姆斯特丹证券交易所
#m[w=Pu} analysis 分析
? Ix'2v ancillary risk 附属风险
"Hsq<o V8 annual account 周年帐目；周年帐目报表；年度决算；年结
+;4AG::GN annual accounting date 年结日期
'bQ s_ annual allowance 每年免税额；年积金；年度津贴；年津
;nHo%`Zt annual balance 年度余额
_dB0rsCnU% annual disposable income 每年可动用收入
3L\s8O annual estimates 周年预算
O=9 V X annual fee 年费
p>w~ T#17 annual general meeting 周年大会
WL*W= ( annual growth rate 年增率；每年增长率
$e^ :d annual long-term supplement 长期个案每年补助金
M2;(+8 b annual pensionable emolument 可供计算退休金的年薪
J,& `iL - annual report 年报
) J:'5hz Annual Report on the Consumer Price Index 《消费物价指数年报》
Uz m[e%/` annual return 周年报表；周年申报表；每年报税表格
'44nk(hM69 Annual Return Rules 《周年报表规则》
lMI
ix0sSj annual review of consumer prices 每年消费物价回顾
t8w z'[z annual roll-forward basis 逐年延展方式
S{r)/ ~/ annual salary 年薪
%i
JU)N! annual statement 年度报表；年度决算表
'KIi!pA. Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
PK|`}z9 annuitant 年金受益人
|]
f"j': annuity 年金
* <h annuity contract 年金合约
eG2qO q$[ annuity on human life 人寿年金
D2wgSrY antecedent debt 先前的债项
yvH #1F`{q ante-dated cheque 倒填日期支票
%<#$:Qb. anticipated expenditure 预期开支
s D8xH anticipated net profit 预期纯利
sou$qKoG01 anticipated revenue 预期收入
\?`d=n= anti-inflation measure 反通货膨胀措施
,BN}H-W\2 anti-inflationary stance 反通货膨胀立场
t&?v9n"X apparent deficit 表面赤字
C">=2OO apparent financial solvency 表面偿债能力
@| *Z0bn' apparent partner 表面合伙人
c 6}xnH application for personal assessment 个人入息课税申请书
"T= 3mv%S application of fund 资金应用
+#*z"a` application to release as liquidator and to destruct the books of accounts and documents
:J)l C = 申请免除清盘人职务及毁灭帐簿与文件
:Pp;{=J appointed actuary 委任精算师
(nP* appointed auditor 委任核数师；委任审计师
J\8l%4q3 appointed trustee 委任的受托人
s }R:q appointer 委任人
Xrzh *sp apportioned pro rata 按比例分摊
ez<wEt S apportionment 分配；分摊
SO jDtZ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
laRKt"A apportionment formula 分摊方程式
GLcZ=6)" ' apportionment of estate duty 遗产税的分摊
0b QiUcg/ appraisal 估价；评估
i:Ct6[ appreciable growth 可观增长
B7jlJqV appreciable impact 显着影响
u5)A+.v appreciable increase 可观增长
igbb=@QBJ appreciation 增值；升值
;<GTtt# D appreciation against other currencies 相对其他货币升值
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5 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
V6 !73 iY appreciation tax 增值税
KUqS(u appropriation 拨款；拨用；拨付
s&_O2(l appropriation account 拨款帐目
m_U6"\n 5 Appropriation Bill 拨款法案
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HUk appropriation-in-aid system 补助拨款办法
u2 \qg;dP approved assets 核准资产
_ G*x:< approved basket stock 认可一篮子证券
8'\,&f`Y approved budget 核准预算
_"Ke=v_5 approved charitable donation 认可慈善捐款
Pds*M?&F approved charitable institution 认可慈善机构
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5 approved currency 核准货币；认可货币
+Y^F>/ 4=Y approved estimates 核准预算
n&78~@H approved estimates of expenditure 核准开支预算
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R approved overseas insurer 核准海外保险人
64j 4P 7 approved overseas trust company 核准海外信托公司
A,[m=9V approved pooled investment fund 核准汇集投资基金
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R approved provident fund scheme 认可公积金计划
B148wh#r approved provision 核准拨款
<ORz`^27o approved redeemable share 核准可赎回股份
Bw7:r y approved regional stock 认可地区性证券
h G HzO approved retirement scheme 认可退休金计划
m9 5$V& approved subordinated loan 核准附属贷款
%}5"5\Zz arbitrage 套戥；套汇；套利
Kj|F arbitrageur 套戥者；套汇者
_qo1 GM& arbitrary amount 临时款项
sO-R+G/^7 arrangement 措施；安排；协定
|MrH@v7S arrears 欠款
C:EoUu arrears of pay 欠付薪酬
.7rsbZ zs arrears of revenue 逾期未收税款；逾期未收的帐项
o=2`N2AL articles of association 组织章程；组织细则；组织章程细则
*, *5s V Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
gb# wrI ascertainment of profit 确定利润
J(VZa_ "Asia Clear" “亚洲结算系统”
] CE2/6Ph Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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RUt}* Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
G ~\$ Oq8 Asian Development Fund [ADF] 亚洲发展基金
7NqV * Asian dollar bond 亚洲美元债券
)pH{b]t Asian dollar market 亚洲美元市场
]g!<5 w Asian dollar rate 亚洲美元利率
0evZg@JP` Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
>R-$JrU.= Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
\hc9R k asked price 沽盘；喊价；索价；卖方报价
^i 7a2<
z assessable income 应评税入息
_{);n$ ` assessable loss 应评税亏损
Ms3/P| {"p assessable profit 应评税利润
w]XBq~KO assessable value 应评税值
(<-0UR]%q; assessed profit 估定利润
M#|xj <p assessed value 经评估价值
5%/%i}e~( assessment 评税；评定；估价；评税单
o LRio.u* assessment number 评税编号；估价编号
i:To8kdO assessment of additional tax 补加税评税
Jt][b assessment of performance 业绩评估；实绩评价
p]HtJt|] Assessor 评税主任
~C+T| asset price bubbles 资产价格泡沫
m0YDO 0 asset-backed securities 具资产保证的证券
7 c7SU^h D assets accretion 资产增值
[c~zO+x assets and liabilities 资产与负债
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assets betterment statement 资产递增表；资产改进表
xRmB?kM3]5 assets lending 实物放款；有抵押贷款
ymu# u assets of the company passing on the death 死者去世时转移的公司资产
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. assets pledged as security for liabilities 用作负债抵押的资产
@m4d 4K@ assets portfolio 资产投资组合
+(T,d ]o] assets price 资产价格
.v'8G)6g assets quality 资产质素
0jMrL\>C assets realization 资产变现
=s<QN*zJB0 assets refinancing arrangement 资产再集资安排
0'",4=c#V assets securitization 资产证券化
>FO=ioNY assets situated outside Hong Kong 在香港以外地方的资产
Hr'#0fW assets stripping 削减资产；拆卖资产
~$<@:z{* assets value 资产值
Q&7Qht:ea: assignee 承让人
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. (6" assignment 转让；转让书；转让契
v?J2cL assignment of interest 权益转让
'=xl }v assignment of letters patent and trade mark 专利证书及商标转让
9i@*\Ada assignment of property 物业转让；物业转让书
1k`!w} assignment right 转让权
7Uh}|6PU assignor 转让人
wlJ_, wA associate 有联系的人；有关连人士；相联者；合伙人；联系人
a&JAF?k Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Mmn[o l associate member 附属会员
(s~hh associated body corporate 相联法人团体
@%K 8 oYK associated company 相联公司；联属公司
IdM ;N associated corporation 相联法团
:Wln$L$ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
G.; <?W 公认会计师公会〔英国〕
se-}d.PwL Association of Futures Exchange Brokers 香港期货经纪协会
8EQ;+V Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
94+#6jd e association of underwriters 承保人组织
9%8T09I! assumption of control 接管
| e+m!G1G assurance 担保；保险；转易；转易书
yq2Bz7P assurance of interest 权益的转易
@<P [z[ at 19XX price 按一九ＸＸ年价格计算
H 74hv`G9 at a discount 按赔价计算；按贴水价格计算；打折扣
8w$c j' at a premium 按溢价计算；按升水价格计算
Dw I)?a_+ at call 通知付款；按通知
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YfyM at constant market price 按固定市价计算
0xsvxH" * at constant price 按固定价格计算
3|C"F-'< at cost 按成本计算
Z]aSo 07 at current market price 按当时市价计算；按现时市价计算
McfSB(59 at current price 按当时价格计算；按现时价格计算
/c09- $M at factor cost 按要素成本计算；按生产要素成本计算
oY{*X6:6< at money-of-the-day price 按付款当日价格计算
>k:)'* at or better 按指定或较佳价位〔买卖指令〕
r`lgK2r\ at par 按面值计算；平价
!-: a`Vs+ at sight 见票即付
*rWE.4=& at the close 按收市盘
a-7nA at the opening 按开市盘
WvR}c attestation 见证；见证条款
UHXlBH@ at-the-money option 平价期权
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x attorney 受权人；受托代表人
_ TUw0:& attornment 新拥有人承认书
n32?GRp attributable profit 可归属利润
lp4sO#>` attributable share value 可归属股份价值
K^Xg^9 Auckland Stock Exchange 奥克兰证券交易所
#Qkl| h auction 拍卖
A1i-QG/6 auctioneer 拍卖商
6~^+</? audit 审计；核数
=uD2j9!"7 Audit Commission 审计署
ZgN*m\l Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
)Y)7p// 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
SJw0y[IL6( audit review 帐目审查
k/C r ^J" Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
>5 Ce/P'R audited account 审计帐目；经审计的帐目
N AL%qQ audited annual account 经审计的周年帐目
2H4+D) audited balance sheet 经审计的资产负债表
wp$SO^?- auditor 核数师；核数主任；审计师
{ Ke3 auditor's certificate 核数师证明书；审计师证明书
l46O=?usDX auditor's report 核数师报告；审计师报告
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W-GBY3 Aussie bond 澳元债券
)5&Wt@7Kj` austerity budget 紧缩预算
s9@IOE GAt Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
(/PD;R$b Australia All Ordinaries Index 澳洲所有普通股票指数
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j Australian Dollar [AUD] 澳元
\}Hk`n)Aq Australian Options Market 澳大利亚期权市场
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Ex9 Australian Securities Commission 澳洲证券事务监察委员会
A9F Z` Australian Society of Certified Practising Accountants 澳洲执业会计师公会
D7 A{*Tm Australian Stock Exchange 澳大利亚证券交易所
T< P4+#JK Austrian Schilling [ATS] 奥地利先令
B f [D&O authentication 认证；鉴证
] 5c| authority to purchase 委托购买证；委购书
(n# authorization 认可；核准；授权；授权书
N/]TZu~k z authorization by direction 指示授权
f'*HP%+Y authorization by instruction 指令授权
/ZX8gR5x authorization by warrant 令状授权
VAV@Qn authorization of unit trust 单位信托的认可
350 y6pVh authorized agent 指定代理人
hnL( ~ authorized capital 法定资本
w Xfy,W authorized clerk 出市员
UIbVtJ authorized dealer 认可交易商
.b5B7 x} authorized financial institution 认可财务机构
s| YY i~ authorized fund 认可基金
luAhyEp authorized fund house 获授权的基金公司；认可基金公司
v||8Q\d authorized institution 认可机构
C'kd>LAGu authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
lLo FM authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
N(/DC)DJg authorized insurer 获授权保险人；获认可承保人
v-4e N1OS authorized investment 特准投资项目
v:<u0B-)$ authorized person 获授权人
*(s)CWf authorized representative 获授权代表
mbSJ}3c" authorized share capital 法定股本
F71.%p7C8" automated quotation system 自动报价系统
P#" vlNa Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
A .*}< 自动交易系统〔香港期货交易所有限公司〕
w IL5-k, automatic adjustment mechanism 自动调整机制
MZ 6?s(mkx automatic adjustment system 自动调整系统
Mt<TEr}7Z= Automatic Clearing House 自动票据交换所
3>/Yku )t automatic exchange rates accumulation system 自动化汇率累集系统
m>:3Ku Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
V 1;n5YL automatic teller machine [ATM] 自动柜员机
Jc:*X4-' autopay 自动转帐
~~b[X\1 available assets 可用资产
o1-Zh!*a* available fiscal reserve 现存财政储备
@R(6w {h9 available profit 可用利润
w~X1Il7A Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
"~N#Jqzr: average 平均；平均数；海损
xsV(xk 4 average basic salary 平均基本薪金
@tRq(*(/: average consumer expenditure 平均消费开支；一般消费开支
#*1\h=bzmW average cost 平均成本
/|P&{! average cost of land production 增辟土地平均成本
q?e97 a average daily turnover 平均每日成交额
)!e-5O49r average daily wage rate 平均每日工资率
_h M3p average expenditure pattern 平均开支模式
N@)tU;U3O average growth rate 平均增长率
7Oru{BQ"> average net fixed assets 固定资产平均净值
LKFL2|af average of relatives 相对价格平均数
(]0ZxWF average price 平均价格
a&M {y average propensity to consume 平均消费倾向；一般消费倾向
5! NK average propensity to save 平均储蓄倾向；一般储蓄倾向
jun>(7 average rate 平均率
Nq"/:3@4 average revenue 平均收入；平均收益
Z~9\7QJn average stock 平均库存；平均存货
-_4U+Cfmtl average yearly rent 平均年租
`$fwLC3j avoidance of double taxation 避免双重课税
Yhb=^)@)) avoidance of tax 避税
