A:
ix4O -o{ A share Ａ股；甲类股份
NbgK # ; abatement of tax 减税；减扣免税额
d5Hp&tm ABN AMRO Bank N.V. 荷兰银行
+a1 Or above-the-line expenditure 线上项目支出；经常预算支出
H3 \4&q above-the-line receipt 线上项目收入；经常预算收入
{w:*t )@j ABSA Asia Limited 南非联合亚洲有限公司
U4)x "s[CP absolute change 绝对数值变更
<LL+\kfTZO absolute expenditure 实际开支
Sk7 l&B absolute guideline figure 绝对准则数字
nb -]f a absolute interest 绝对权益
%3b;`Oa absolute order of discharge 绝对破产解除令
^/@Z4(E absolute profit margin 绝对利润幅度
{ 9?++G"\ absolute value 实值；绝对值
:5|' C absolutely vested interest 绝对既得权益
`o/G0~T) absorbed cost 已吸收成本；已分摊成本
WK$75G, absorption 吸收；分摊；合并
riw0w absorption rate 吸收率；摊配率；分摊率
7q \& ACB Finance Limited 亚洲商业财务有限公司
]nPfIBoS acceptable form of reciprocity 合理的互惠条件
:{sy2g/+ acceptable rate 适当利率；适当汇率
c=d` DJ acceptance agreement 承兑协议
l w+Y_; acceptance for honour 参加承兑
ASGV3 r ( acceptor 承兑人；接受人；受票人
vd<r}3i* acceptor for honour 参加承兑人
X!H[/b:1O accident insurance 意外保险
@jh\yj rW Accident Insurance Association of Hong Kong 香港意外保险公会
]JDKoA{S0 accident insurance scheme 意外保险计划
K^32nQ X accident year basis 意外年度基准
5i71@?q; accommodation 通融；贷款
z`g4 < accommodation bill 通融票据；空头票据
V /i~IG`h/ accommodation party 汇票代发人
T:FaD V{ account balance 帐户余额；帐户结余
9dS <^E(ZF account book 帐簿
cdd6*+E account collected in advance 预收款项
3oD?e account current book 往来帐簿
Rhi`4wo0$ account of after-acquired property 事后取得的财产报告
?e=3G4N account of defaulter 拖欠帐目
E ~}@56ER} account payable 应付帐款
+"J2k9E account payee only [A/C payee only] 只可转帐；存入收款人帐户
#h=p U/R account receivable 应收帐款
a |}v?z\ account receivable report 应收帐款报表
@S?` != M account statement 结单；帐单；会计财务报表
/Ne;Kdp account title 帐户名称；会计科目
$ljzw @k accountant's report 会计师报告
.X1xpi% Accountant's Report Rules 会计师报告规则
{ovt
6C accounting and auditing procedure 会计与审计程序；会计与核数程序
]bcAbCZ@ Accounting Arrangements 《会计安排》
7Eb | AR accounting basis 会计基础
+"} #4 accounting by Official Receiver 破产管理署署长呈交的帐目
B`{7-Asc1 Accounting Circular 《会计通告》
?,XrZRF accounting class 会计类别
D[jPz 0 accounting date 记帐日期；会计结算日期
Z$*m=]2 accounting for money 款项核算
,8. Fd|#L Accounting Officer 会计主任
.)(5F45W g accounting period 会计报告期；会计期
(1%O;D.*?{ accounting policy 会计政策；会计方针
O Qnb^fabY accounting practice 会计惯例
u uaoBf accounting principle 会计准则
MZIZ"b accounting record 会计记录
#( pY~\ accounting report 会计报告
ATRB9 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
wWYo\WH' Accounting Society of China 中国会计学会
i tYTV?bd accounting statement 会计报表
]v2%h X accounting system 会计制度；会计系统
*ggai? accounting transaction 会计事项；帐务交易
\]Bwib%h accounting treatment 会计处理
DXF>#2E^+ accounting year 会计年度
My6a.Kl accretion 增值；添加
E;1QD/E$ accrual 应计项目；应累算数目
eP(|]Rk accrual basis 应计制；权责发生制
4De2m iq accrual basis accounting 应计制会计；权责发生制会计
xaN[ru@ accrue 应累算；应计
JnE\z*NB accrued benefit 应累算利益
R1cOUV,y[/ accrued charges 应计费用
S7B\m v accrued cumulative preference share dividend 应累算的累积优先股股息
ntr& ? H accrued expenses 应累算费用
to9X2^ accrued interest payable 应付利息；应计未付利息
;9MIapfUd( accrued interest receivable 应收利息；应计未收利息
tD^$}u6 accrued right 累算权益
D[p_uDIz accruing profit 应累算的利润
l=&\luNz accumulated fiscal reserve 累积财政储备
ZrNBkfe : accumulated profit 累积利润；滚存溢利
)U|0vr 8: accumulated reserve 累积储备
~ o8 accumulation of surplus income 累积收益盈余
R4_BP5+ acquired assets 既得资产
d DrzO*a\ acquisition 收购；购置；取得
q<XleC acquisition cost 购置成本
f 7_V ] acquisition expenses 购置费用
9P1!<6mN\ acquisition of 100% interest 收购全部股权
A u10]b acquisition of control 取得控制权
<D`VFSEJ acquisition of fixed assets 购置固定资产
a&z$4!wQB acquisition of shell “买壳”
dBm!`;r4 acquisition price 收购价
aN5"[& act of God 天灾
t) uS7y acting partner 执事合伙人
/ 1BqC3]tL active market 买卖活跃的市场；交投畅旺的市场；旺市
BA IR! active partner 积极参与的合伙人
JZup } {a active trading 交投活跃
7lUnqX.
actual circulation 实际流通
w~AW(
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mu fXM ( actual expenditure 实际开支；实际支出
6DuA actual income 实际入息；实际收入；实际收益
'z9}I
# actual market 现货市场
Mp`!zwR actual price 现货价；实际价格
[QDM_ n actual profit 实际利润
a{
p1Yy-] actual quotation 实盘；实际价位；实际报价
d y. U; actual year basis 按实际年度计算
.Lm 0$o* ` actuals 实货
o_C]O" actuarial investigation 精算调查
(z.4er}o actuarial principle 精算原则
{i"t h(J$
actuarial report 精算师报告
_{2/ QP} Actuarial Society of Hong Kong 香港精算学会
oiRrpS\T. actuarial valuation 精算师估值
^Lc, w actuary 精算师
$!goM~pZ ad referendum agreement 暂定协议；有待覆核的协定
,a34=, ad valorem duty 从价税；按值征税
"1wjh=@z ad valorem duty system 从价税制
< 4 : %M ad valorem fee 从价费
q[TGEgG ad valorem tariff 从价关税
K+<F ,
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i%GNm D additional amount for unexpired risk 未过期风险的额外款额
yPoa04!{= additional assessable profit 补加应评税利润
TCI)L}L| additional assessment 补加评税
4N(iow4 additional commitment 额外承担
*v#Z/RrrA additional commitment vote 额外承担拨款
T+j-MR}{\ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
&BxZ}JH=k additional dependent parent allowance 供养父母额外免税额
dZ kj|Ua~ additional provision 额外拨款
P`L, eYc additional stamp duty 附加印花税
ePo ::: additional tax 补加税罚款；补加税款
*&BS[0; Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
)|,Zp`2/ adjudged bankrupt 被裁定破产
T@R2H&L adjudicated bankrupt 裁定破产人
: >-&
adjudication fee 裁定费；评定印花税额手续费；评估契据费
7-Mm+4O9 adjudication of bankruptcy 裁定破产；宣告破产
KY+BXGW* adjudication of insolvency 裁定无力偿还债务
h4 E[\<? adjusted actual 经调整的实数；调整后的实数
a}g <<{ adjusted current assets 经调整的流动资产；调整后的流动资产
+>QD4z# adjusted figure 经调整的数字；调整后的数额
19;Pjo8 adjusted liabilities 经调整的负债；调整后的负债
3S"kw adjusted loss 经调整的亏损；调整后的亏损
, lFhLj7 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
| t6 :4'] adjusted profit 经调整的利润；调整后的利润
z7!@^! r adjusted surplus 经调整的盈余额；调整后的盈余额
Gt$PBlq0 adjusted value 经调整的价值；调整后的价值
L2IY$+=M adjustment 调整；修订；理算〔保险〕
wCt!.<, . adjustment centre 调剂中心
'M35L30 adjustment lag 调整过程的时间差距；调整时差
f {j`d&| adjustment mechanism 调整机制
aL|a2+P[`q adjustment of loss 亏损调整
D+ xPd< adjustment process 调整过程；调整程序
2gJkpf9JN adjustment range 调整幅度
(mgv:<c;BA administered exchange rate 受管制汇率
Y' O3RA5E Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
B8 r#o=q1 administration expenses 行政费用
WelB"L administration fee 手续费；行政费
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K{ administration in bankruptcy 破产管理
TFO4jjiC" administration order 遗产管理令
7OD2/{]5 administrator 管理人；遗产管理人
&?*H`5#?G administrator of the estate 遗产管理人
i#I7ncX admission of debt 债项承认书
i#%!J:_= admission of proof 接纳债权证明
*6wt+twH advance 放贷款项；垫付款项；预支款项；预付款项
!'(QF9%Q advance account 暂支帐目；预付款帐户
-eFq^KP2 advance compensation 预付补偿金
ebiOR1)sN advance from shareholder 股东垫款
E`#/m@:|- advance pending reimbursement 预支以待日后付还
@n;$Edza/ advanced economy 先进经济体系
yk/BQ|G advancement 预付；预付财产
e=Q{CsP advances warrant 垫款令
~\ U AxB= advancing 贷出
.zo>,*:t adverse balance 逆差
B *otqu z adverse exchange 逆汇
_ykT(`.# advertisement addressed to shareholders 在报章刊登的致股东通告
P"a9+ti+' advice for collection 托收通知书
j>)yV@g/ advice of drawing 提款通知书；汇票通知书
\<%?=C'w~ advice of payment 付款通知
JgMYy,q8t Advisory Committee [Securities and Futures Commission]
<_#a%+5d 谘询委员会〔证券及期货事务监察委员会〕
}CQ)W1mO" Advisory Committee on Diversification 经济多元化谘询委员会
.$zo_~ mR affidavit 誓章；遗产申报誓章
bE1 @RL affidavit of no receipt 述明无收款的誓章
5O C{_- affiliate 联号；联营公司；附属公司
Cznp(z affiliated company 附属公司；联号；联营公司
I(va;hG<o affirmation [estate duty] 非宗教式宣誓〔遗产税〕
}{F1Cr affordability 负担能力
g]9A?#GyE African Development Bank [AfDB] 非洲开发银行
/3o@I5 after-acquired property 事后取得的财产
aA=7x& z@ after-hours dealing 市后交易
4||dc}I "E after-tax profit 税后盈利；税后利润；税后溢利
\+>g"';f agency agreement 代理协议
.&rL>A2U agency expenses 代理机构的开支
N4u-tlA agency fee 代理费
DS ^ `:^hv Agency Law 《代理法》
~y>N JM>1 agent 代理人；承销人
mI,!8# agent of company 公司代理人
:xZ^Jq91 agent's fee 代理人费；经纪费
0[R7HX-@ aggregate 总计；总数；总体数字
w0,rF WS aggregate amount 总款额；总额
~ekV*,R" aggregate assets and liabilities 总体资产与负债
'a=' (,% aggregate at constant price 按固定价格计算的总体数字
C%Fc %}[ aggregate demand 总需求
,IRy.
qy aggregate gross position 总持仓量
)26_7.| aggregate limit 总限额
HG &rE3@ aggregate of salaries tax 合计薪俸税
]L_h3Xz\X aggregate performance 总体表现；总体业绩
oT* qMLdn aggregate supply 总体供应
c4 iG tW aggregate surplus 总盈余
c52S2f7 aggregate total 整体总额
dCO)"] aggregate value 总值；合计价值
gUrXaD# aggregated basis 合计基准
)BmO[AiOM aggregated net chargeable income 合计应课税入息实额
p* tAwl aggregation 合并计算；合计；总和
3?s1Yw>? aggregation of incomes of husband and wife 夫妇入息合并计算
Wo WmmZ aggregation of property 财产的总和
~JTp8E9kw
agio 差价；贴水
l [
Na vw 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》
/EV _Y|(- Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Yl"l|2
: 《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》
cc:,,T /i Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
wg=-&- 《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》
PLhlbzc f Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
d7qYz7=d 《香港政府和大韩民国政府关于相互促进和保护投资协定》
/XXy!=1J agreement for a settlement 授产协议
fu{.Ir agreement for assignment 转让协议
A x'o|RE)x agreement for sale 售卖协议；买卖协议
"w:?W S agreement for sale and purchase 买卖协议
!c;BO Cqa agreement for the payment of interest 支付利息协议
c. 06S w* agreement for the repayment of money 还款协议
|` Iispn agreement of reinsurance 再保险协议
ab^>_xD< Agricultural Bank of China 中国农业银行
'L8B"5|> air passenger departure tax 飞机乘客离境税
/7uA f{ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
a
G\ airport tax 机场税
2)(ynrCe alcohol duty 酒精税
Y *n[*N alienation 让与；让渡；转让
+K7oyZg alimony 生活费；赡养费
v_I)eac z All Ordinaries Index [AOI] 所有普通股指数
/s "Lsbe all risks 全险；综合险
tlcNGPa All Sales Record for Stock Market 《股票市场成交报告》
5'S~PQka* Allied Capital Resources Limited 新联财务有限公司
{ !NX u all-items index [Consumer Price Index] 总指数〔消费物价指数〕
[6f(3|" allocation letter 拨款信件
{R}Kt;L:Ut allocation of fund 分配款项；预留款项
E[2xo /H allocation of profit 利润分配；溢利分配
WbGN
5?9Q allocation warrant 拨款令
@q+X:K5b allotment 分配；配股
1[ 4 0\ sM allotment notice 股份配售通知；配股通知
PEPf=sm allotment of shares 股份分配
v-!^a_3Ui allowable 可获宽免；免税的
Og<nnq allowable business loss 可扣除的营业亏损
/eY}0q% allowable expenses 可扣税的支出
^(~%'f allowance 免税额；津贴；备抵；准备金
M&^Iun allowance for debts 债项的免税额
8 EUc
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p vY BhTz0 allowance for funeral expenses 殡殓费的免税额
67A g.f6- allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Z&Xp9"j,@; allowance for repairs and outgoings 修葺及支出方面的免税额
}$Z0v` allowance to debtor 给债务人的津贴
h+j{;evN alteration of capital 资本更改
G!.% Qqs alternate trustee 候补受托人
`!@d$*:' amalgamation 合并
r0,XR ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
i2X%xYv ^ ambit of charges 征税范围；收费范围
BTDUT%Yfg amended valuation 经修订的估值
sU0W)c; American Commodities Exchange 美国商品交易所
V~fPp"F American Express Bank Limited 美国运通银行
pd}Cg'}X American Stock Exchange 美国证券交易所
4N8(WI"4S amortization 摊销
N '~l,{ amount due from banks 存放银行同业的款项
E@_]L<Z amount due from banks abroad 存放海外银行同业的款项
`]j:''K amount due from holding companies 控股公司欠款
~ ^*;#[< amount due from local banks 存放本港银行同业的款项
dT'd C amount due to banks 银行同业的存款
Z!2%{HQ=q amount due to banks abroad 海外银行同业的存款
H& !? c5 amount due to holding companies 控股公司存款
=p d#U amount due to local banks 本港银行同业的存款
ZiaHL pk amount due to outport banks 外埠银行同业的存款
0YO/G1O& amount for note issue 发行纸币的款额
Sd+bnq% amount of bond 担保契据的款额
^]X\boWlI amount of consideration 代价款额
' ?uwUBi amount of contribution 供款数额
q.!<GqSgb amount of indebtedness 负债款额
|H
,-V; amount of principal of the loan 贷款本金额
ph>0?Z =bn amount of rates chargeable 应征差饷数额
!z2 KQ
4C amount of share capital 股本额
X{ f#kB]w amount of sums assured 承保款额
L&hv:+3N amount of variation 变动幅度
_m*FHi amount of vote 拨款数额
A8T8 +M: amount payable 应付款额
K(}g!iT)~ amount receivable 应收款额
)6*)u/x: Amsterdam Stock Exchange 阿姆斯特丹证券交易所
IIO-Jr analysis 分析
odh cU5 ancillary risk 附属风险
wf2v9.;X:< annual account 周年帐目；周年帐目报表；年度决算；年结
q#\4/Dt annual accounting date 年结日期
v4vIcHDs annual allowance 每年免税额；年积金；年度津贴；年津
X ;Cl8 annual balance 年度余额
uYCWsw/ annual disposable income 每年可动用收入
x &*2R#Ai annual estimates 周年预算
og`K! d~ annual fee 年费
hj,y l& annual general meeting 周年大会
Y+ !z]S/x annual growth rate 年增率；每年增长率
i)=
\-C annual long-term supplement 长期个案每年补助金
JVR,Py:%G annual pensionable emolument 可供计算退休金的年薪
|syvtS{ annual report 年报
Dbw{E:pq Annual Report on the Consumer Price Index 《消费物价指数年报》
D\^\_r): annual return 周年报表；周年申报表；每年报税表格
hw2Sb,bY Annual Return Rules 《周年报表规则》
Zmz $
hr annual review of consumer prices 每年消费物价回顾
7UsU03 annual roll-forward basis 逐年延展方式
~_a$5Y annual salary 年薪
cf,^7,-`" annual statement 年度报表；年度决算表
A5go)~x\ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
'+v[z=.8] annuitant 年金受益人
98XlcI# annuity 年金
IsiBn(1Z annuity contract 年金合约
i,!t u annuity on human life 人寿年金
Kp>fOe'KW antecedent debt 先前的债项
K# L DmC ante-dated cheque 倒填日期支票
=[LUOOR*] anticipated expenditure 预期开支
8 `}I] anticipated net profit 预期纯利
Ru@ { b` anticipated revenue 预期收入
mr>dZ) anti-inflation measure 反通货膨胀措施
ffR<G&"n~b anti-inflationary stance 反通货膨胀立场
z!aU85y apparent deficit 表面赤字
YK>?;U+| apparent financial solvency 表面偿债能力
}///k]_Sh apparent partner 表面合伙人
){4 ! application for personal assessment 个人入息课税申请书
X+QoO=02LR application of fund 资金应用
%+@<T<>J<k application to release as liquidator and to destruct the books of accounts and documents
EIF"{,m 申请免除清盘人职务及毁灭帐簿与文件
O96 %U$W appointed actuary 委任精算师
"f :_(np, appointed auditor 委任核数师；委任审计师
Ou{V DE appointed trustee 委任的受托人
wL[{ 6wL appointer 委任人
m1Xc3=Y apportioned pro rata 按比例分摊
4 }NCdGD apportionment 分配；分摊
I lZ$Jd Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
X#Hl<d2
apportionment formula 分摊方程式
`\yQn7 Oq apportionment of estate duty 遗产税的分摊
Qv]>L4PO appraisal 估价；评估
_2X6c, appreciable growth 可观增长
z@[-+ Q: appreciable impact 显着影响
DFp">1@`PR appreciable increase 可观增长
`JcWH_[ appreciation 增值；升值
xM?tdQ~VHY appreciation against other currencies 相对其他货币升值
6 -BC/ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
LerRrN}~ appreciation tax 增值税
soh9Oedml- appropriation 拨款；拨用；拨付
v.F|8 cG appropriation account 拨款帐目
RG :_:%@%} Appropriation Bill 拨款法案
#6@4c5{2=4 appropriation-in-aid system 补助拨款办法
\G 2PK&)F approved assets 核准资产
]/7#[ approved basket stock 认可一篮子证券
>
1=]. approved budget 核准预算
[D2< ) approved charitable donation 认可慈善捐款
2 }rYH;Mx approved charitable institution 认可慈善机构
:{%~L4$HI approved currency 核准货币；认可货币
+ S@[1 N approved estimates 核准预算
BBa!l e9P approved estimates of expenditure 核准开支预算
{R?VB!dR approved overseas insurer 核准海外保险人
Hb\['VhzM approved overseas trust company 核准海外信托公司
b1EY6'R2 approved pooled investment fund 核准汇集投资基金
KM/c^ a4V approved provident fund scheme 认可公积金计划
ufJHC 06 approved provision 核准拨款
lJt?0;gn approved redeemable share 核准可赎回股份
WmuYHE U approved regional stock 认可地区性证券
4VhKV JX approved retirement scheme 认可退休金计划
kOQ!]-; approved subordinated loan 核准附属贷款
nw0Tg= P arbitrage 套戥；套汇；套利
V W( +sSQ arbitrageur 套戥者；套汇者
U% OlYP$g arbitrary amount 临时款项
4 wPP/` arrangement 措施；安排；协定
{J-Ojw|Y b arrears 欠款
H^+Znmo arrears of pay 欠付薪酬
e1 7]{6y arrears of revenue 逾期未收税款；逾期未收的帐项
3x)jab articles of association 组织章程；组织细则；组织章程细则
D!m x &O9 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
f1q0*)fk ascertainment of profit 确定利润
\7G.anY "Asia Clear" “亚洲结算系统”
5 % w08 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
E.G]T#wt0 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
|a=7P Asian Development Fund [ADF] 亚洲发展基金
;0-R"c)- Asian dollar bond 亚洲美元债券
*d:$vaL Asian dollar market 亚洲美元市场
5C-XQS 1 Asian dollar rate 亚洲美元利率
RO| }WD) Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
+|qw >1J( Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
PV-B<Y asked price 沽盘；喊价；索价；卖方报价
=g?k`v p assessable income 应评税入息
3*N0oc^m assessable loss 应评税亏损
3x>Y assessable profit 应评税利润
\"b'Z 2 g assessable value 应评税值
%II o assessed profit 估定利润
/|@~:5R5H assessed value 经评估价值
"Fz1 :VV& assessment 评税；评定；估价；评税单
6Oy6r
assessment number 评税编号；估价编号
oh i0 _mBz assessment of additional tax 补加税评税
#!t6'* assessment of performance 业绩评估；实绩评价
{/i&o Assessor 评税主任
*RFBLCt asset price bubbles 资产价格泡沫
r- ,u)zf" asset-backed securities 具资产保证的证券
*9 (E0" assets accretion 资产增值
3-BC4y/ assets and liabilities 资产与负债
=d /$B!t{ assets betterment statement 资产递增表；资产改进表
P?Kg7m W assets lending 实物放款；有抵押贷款
XO}SPf- assets of the company passing on the death 死者去世时转移的公司资产
rN'}IS@5 assets pledged as security for liabilities 用作负债抵押的资产
\{= {{O assets portfolio 资产投资组合
mp8Zb& Ggb assets price 资产价格
p
MR 4]G assets quality 资产质素
6ipQx/IQ assets realization 资产变现
~-'-<- assets refinancing arrangement 资产再集资安排
!J[! i"e assets securitization 资产证券化
3 \K;y>NK assets situated outside Hong Kong 在香港以外地方的资产
e8{!Kjiz assets stripping 削减资产；拆卖资产
o E)xL%* assets value 资产值
5:%`&B\ assignee 承让人
4c<\_\\c k assignment 转让；转让书；转让契
)\ J~KB4 assignment of interest 权益转让
T1;>qgp4b assignment of letters patent and trade mark 专利证书及商标转让
u56F;y assignment of property 物业转让；物业转让书
p tlag&Z assignment right 转让权
nGxG! assignor 转让人
T$Z}1e] associate 有联系的人；有关连人士；相联者；合伙人；联系人
G )&!f)6 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
_po5j;" _O associate member 附属会员
rLA^ &P: associated body corporate 相联法人团体
L$ZsNs+ associated company 相联公司；联属公司
[ ^gb6W9Y associated corporation 相联法团
o 90[, Association of Chartered Certified Accountants [ACCA] [United Kingdom]
N'Vj& DWC 公认会计师公会〔英国〕
1z_1Hl Association of Futures Exchange Brokers 香港期货经纪协会
e^U UR-K% Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
9r
](/"=f association of underwriters 承保人组织
'r rnTd c assumption of control 接管
ON"p^o>/_? assurance 担保；保险；转易；转易书
AJ
z 1 assurance of interest 权益的转易
i:H]Sb)<b at 19XX price 按一九ＸＸ年价格计算
Aa^ w {D at a discount 按赔价计算；按贴水价格计算；打折扣
0@&/W-VXg at a premium 按溢价计算；按升水价格计算
*vT Abk$ at call 通知付款；按通知
t v5N
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<DhuY/o at constant price 按固定价格计算
2\CZ"a#[ at cost 按成本计算
]PB95% at current market price 按当时市价计算；按现时市价计算
zKThM#.Wa at current price 按当时价格计算；按现时价格计算
#)4p ,H at factor cost 按要素成本计算；按生产要素成本计算
\ _7'f at money-of-the-day price 按付款当日价格计算
XpPcQIM* at or better 按指定或较佳价位〔买卖指令〕
n(_wt##wE~ at par 按面值计算；平价
Z8Tb43? at sight 见票即付
Ss:'H H4 at the close 按收市盘
gi+FL_8CzU at the opening 按开市盘
!ZY1AhGZ attestation 见证；见证条款
VH] <o0 at-the-money option 平价期权
O6ltGtF attorney 受权人；受托代表人
+pe\9F attornment 新拥有人承认书
Gn;^]8d attributable profit 可归属利润
< g64N attributable share value 可归属股份价值
w I[Hoi
V Auckland Stock Exchange 奥克兰证券交易所
Nhtc ^D X auction 拍卖
WLH ;{ auctioneer 拍卖商
&:~9'-O audit 审计；核数
k=X)ax t1 Audit Commission 审计署
q[x|tO Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
*r ('A 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〕
XII',& audit review 帐目审查
rd,!-w5 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
)"%J~:`h} audited account 审计帐目；经审计的帐目
**c"}S6:mC audited annual account 经审计的周年帐目
dJ~Occ 1~r audited balance sheet 经审计的资产负债表
\ "d\b><R auditor 核数师；核数主任；审计师
uCgJ F@ auditor's certificate 核数师证明书；审计师证明书
be [E^% auditor's report 核数师报告；审计师报告
i]& >+R<6 Aussie bond 澳元债券
L;=LAQ6[ austerity budget 紧缩预算
4^!%>V"d/ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
|#Q0UM|'Q Australia All Ordinaries Index 澳洲所有普通股票指数
EmyE%$*T Australian Dollar [AUD] 澳元
1w+)ne_& Australian Options Market 澳大利亚期权市场
g FXz:!A Australian Securities Commission 澳洲证券事务监察委员会
#;h>
x Australian Society of Certified Practising Accountants 澳洲执业会计师公会
]2_=(N\Kt Australian Stock Exchange 澳大利亚证券交易所
/xd|mo)D Austrian Schilling [ATS] 奥地利先令
cDz^jC authentication 认证；鉴证
C1OiM b(: authority to purchase 委托购买证；委购书
c=re( authorization 认可；核准；授权；授权书
&&C'\,ZK5 authorization by direction 指示授权
[S0wwWU |0 authorization by instruction 指令授权
P.djR) YI authorization by warrant 令状授权
JO~6 2='J authorization of unit trust 单位信托的认可
azG"Mt |7Z authorized agent 指定代理人
b]*OGp4]5 authorized capital 法定资本
6Q_ZP#oAV authorized clerk 出市员
]Mvpec_B authorized dealer 认可交易商
.]N` ]3$= authorized financial institution 认可财务机构
"O_)~u authorized fund 认可基金
f,Am;:\ | authorized fund house 获授权的基金公司；认可基金公司
~DS.b-E authorized institution 认可机构
:g{ybTSEe authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
H Ida%D authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
CW FE{ authorized insurer 获授权保险人；获认可承保人
Yi <1z:\ authorized investment 特准投资项目
Ged } qXn authorized person 获授权人
S$4 6YQ authorized representative 获授权代表
znAo]F9=J" authorized share capital 法定股本
9}+X#ma.Nc automated quotation system 自动报价系统
27MwZz Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
KfQ?b_H. 自动交易系统〔香港期货交易所有限公司〕
Lzx2An@R automatic adjustment mechanism 自动调整机制
7@&kPh}PG automatic adjustment system 自动调整系统
^_BjO(b'e Automatic Clearing House 自动票据交换所
4h
T!DS automatic exchange rates accumulation system 自动化汇率累集系统
cGlpJ)'-{ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
8YQ7XB automatic teller machine [ATM] 自动柜员机
`chD*@76I autopay 自动转帐
HE0m# available assets 可用资产
I/u>Gt available fiscal reserve 现存财政储备
B?4Iu)bCxI available profit 可用利润
5>hXqNjP2 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
@QE&D+NS average 平均；平均数；海损
VF KFO9 average basic salary 平均基本薪金
D58RHgY[ average consumer expenditure 平均消费开支；一般消费开支
6_K7!?YG7 average cost 平均成本
AB<%GzW 0( average cost of land production 增辟土地平均成本
w"L]?# average daily turnover 平均每日成交额
#X0Xc2} {f average daily wage rate 平均每日工资率
_/YM@%d average expenditure pattern 平均开支模式
xl9S=^`= average growth rate 平均增长率
tjQ6[` average net fixed assets 固定资产平均净值
dV
/Es average of relatives 相对价格平均数
KGmAnN average price 平均价格
gL`aLg_ average propensity to consume 平均消费倾向；一般消费倾向
/x\~ 5cC average propensity to save 平均储蓄倾向；一般储蓄倾向
V5gr-^E average rate 平均率
_>_ "cKS
average revenue 平均收入；平均收益
6NQ`IC average stock 平均库存；平均存货
@ h(Z; average yearly rent 平均年租
bk]g}s avoidance of double taxation 避免双重课税
E`]un . avoidance of tax 避税
