A:
u%" 5<ll A share Ａ股；甲类股份
u:l<NWF^ abatement of tax 减税；减扣免税额
RwrRN+&s\ ABN AMRO Bank N.V. 荷兰银行
tk8\,!9Q above-the-line expenditure 线上项目支出；经常预算支出
L@Qvj-5e above-the-line receipt 线上项目收入；经常预算收入
?pd /cj^ ABSA Asia Limited 南非联合亚洲有限公司
#RSUChe7w absolute change 绝对数值变更
D ZH2 U+K absolute expenditure 实际开支
Hm|N { absolute guideline figure 绝对准则数字
Vl< 7> absolute interest 绝对权益
"<)Jso| absolute order of discharge 绝对破产解除令
o^owv( absolute profit margin 绝对利润幅度
S-7 C 'dc absolute value 实值；绝对值
pbWjTI $ absolutely vested interest 绝对既得权益
jt* B0'Sa absorbed cost 已吸收成本；已分摊成本
q3K}2g absorption 吸收；分摊；合并
mC(YO y absorption rate 吸收率；摊配率；分摊率
]\}MSo3 ACB Finance Limited 亚洲商业财务有限公司
A
=&`TfXu acceptable form of reciprocity 合理的互惠条件
(q}Li rR acceptable rate 适当利率；适当汇率
}:J-o acceptance agreement 承兑协议
"K+EZ%~< acceptance for honour 参加承兑
\&Bdi6xAy acceptor 承兑人；接受人；受票人
9GTp};Kg acceptor for honour 参加承兑人
3%Q9521 accident insurance 意外保险
#@1( Accident Insurance Association of Hong Kong 香港意外保险公会
4HGS accident insurance scheme 意外保险计划
ST g}
Z accident year basis 意外年度基准
"i*gJFW| accommodation 通融；贷款
V(io!8, accommodation bill 通融票据；空头票据
Rs"G8Q9Q accommodation party 汇票代发人
n)35-?R/M account balance 帐户余额；帐户结余
'W("s account book 帐簿
%yl17:h# account collected in advance 预收款项
A
McZm0c` account current book 往来帐簿
H ="I=} account of after-acquired property 事后取得的财产报告
}*qj,8-9 account of defaulter 拖欠帐目
tAY{+N]f account payable 应付帐款
.EH1;/ account payee only [A/C payee only] 只可转帐；存入收款人帐户
I6@"y0I account receivable 应收帐款
|~18MW account receivable report 应收帐款报表
HGd.meQ account statement 结单；帐单；会计财务报表
0plX"NU account title 帐户名称；会计科目
F>X<=YO0 accountant's report 会计师报告
pe3;pRh' Accountant's Report Rules 会计师报告规则
),xD5~_=q accounting and auditing procedure 会计与审计程序；会计与核数程序
&" J; Accounting Arrangements 《会计安排》
N|Xm{@C accounting basis 会计基础
H5:f&m accounting by Official Receiver 破产管理署署长呈交的帐目
x5/&,&m`% Accounting Circular 《会计通告》
/s=veiH accounting class 会计类别
~ ^ accounting date 记帐日期；会计结算日期
[/n@BK accounting for money 款项核算
$P%cdJ T0 Accounting Officer 会计主任
~$"2,& accounting period 会计报告期；会计期
P4/~_$e accounting policy 会计政策；会计方针
j},i=v accounting practice 会计惯例
l5K O_"hy accounting principle 会计准则
BIe:7cR% accounting record 会计记录
39F
e#u accounting report 会计报告
=1,1}OucP Accounting Services Branch [Treasury] 会计事务部〔库务署〕
]bpgsW:Xu Accounting Society of China 中国会计学会
yq^Ma accounting statement 会计报表
n%4/@M accounting system 会计制度；会计系统
Y#=MN ~##t accounting transaction 会计事项；帐务交易
T5.^
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m&'!^{av accounting year 会计年度
,j.bdlI# accretion 增值；添加
jcBZ#|B7; accrual 应计项目；应累算数目
n5IQKYr g accrual basis 应计制；权责发生制
/m 7 ~-~$V accrual basis accounting 应计制会计；权责发生制会计
Z{yH:{Vk
accrue 应累算；应计
0\@oqw]6hv accrued benefit 应累算利益
ijzwct#. accrued charges 应计费用
gxAy{
t accrued cumulative preference share dividend 应累算的累积优先股股息
"VU/Ucb7 accrued expenses 应累算费用
!H9^j6| accrued interest payable 应付利息；应计未付利息
rK:cUW0]X accrued interest receivable 应收利息；应计未收利息
y=EVpd accrued right 累算权益
UEfY'%x accruing profit 应累算的利润
X|ZAC!J5> accumulated fiscal reserve 累积财政储备
=_ b/ g accumulated profit 累积利润；滚存溢利
j|!t3}(( accumulated reserve 累积储备
MOnTp8 accumulation of surplus income 累积收益盈余
mo(>SnS< acquired assets 既得资产
K'
<[kh:cl acquisition 收购；购置；取得
_5x]BH 6f acquisition cost 购置成本
Ud e ?[6 acquisition expenses 购置费用
p?4[nS-, acquisition of 100% interest 收购全部股权
tAI
v+L acquisition of control 取得控制权
M'|p<SO] acquisition of fixed assets 购置固定资产
4 i^WE;|s acquisition of shell “买壳”
K{"hf:k acquisition price 收购价
W-/V5 =?
act of God 天灾
{>~9?Xwh acting partner 执事合伙人
`<M>"~W active market 买卖活跃的市场；交投畅旺的市场；旺市
RgQs`aI active partner 积极参与的合伙人
_:p-\Oo. active trading 交投活跃
J.M&Vj: actual circulation 实际流通
s;*
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-V[x
q actual expenditure 实际开支；实际支出
Vf P\)Rl actual income 实际入息；实际收入；实际收益
&/"a
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> TBXT+ actual price 现货价；实际价格
zR]!g|;f actual profit 实际利润
aW{5m@p{ " actual quotation 实盘；实际价位；实际报价
x-%RRm<V actual year basis 按实际年度计算
ftl?x'P% actuals 实货
M6N p!0G actuarial investigation 精算调查
e"NP]_vh, actuarial principle 精算原则
#Nc o|v actuarial report 精算师报告
C"_ Roir? Actuarial Society of Hong Kong 香港精算学会
h0g?=hJq actuarial valuation 精算师估值
/S1/ ZI actuary 精算师
5s`r&2 w ad referendum agreement 暂定协议；有待覆核的协定
)7o? }"I ad valorem duty 从价税；按值征税
h,]VWG ad valorem duty system 从价税制
[)~1Lu ad valorem fee 从价费
;e/F( J ad valorem tariff 从价关税
18Z1F additional allowance 额外免税额
} *xjO/Ey additional amount for unexpired risk 未过期风险的额外款额
"d0=uHd5\ additional assessable profit 补加应评税利润
?# _{h additional assessment 补加评税
pi/0~ke4" additional commitment 额外承担
x|G
:;{"+6 additional commitment vote 额外承担拨款
4nh=Dq[ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
fF r9] additional dependent parent allowance 供养父母额外免税额
k{N!}%*2 additional provision 额外拨款
NX.5 u8Pf additional stamp duty 附加印花税
.8!\6=iJB additional tax 补加税罚款；补加税款
v:yU+s|kN Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
5Pn.c! adjudged bankrupt 被裁定破产
c1jR j=\ adjudicated bankrupt 裁定破产人
IM/xBP adjudication fee 裁定费；评定印花税额手续费；评估契据费
x-X~'p'f adjudication of bankruptcy 裁定破产；宣告破产
BI %XF
9{ adjudication of insolvency 裁定无力偿还债务
#u8#<
,w adjusted actual 经调整的实数；调整后的实数
i$P O#} adjusted current assets 经调整的流动资产；调整后的流动资产
#ye`vD adjusted figure 经调整的数字；调整后的数额
?6`B;_m adjusted liabilities 经调整的负债；调整后的负债
kROIVO1|` adjusted loss 经调整的亏损；调整后的亏损
mTxqcQc:7 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
N!3Tg564j adjusted profit 经调整的利润；调整后的利润
z8JW iRn adjusted surplus 经调整的盈余额；调整后的盈余额
F@f4-NR> adjusted value 经调整的价值；调整后的价值
-D'Xx OI adjustment 调整；修订；理算〔保险〕
Bdb}4X rL adjustment centre 调剂中心
iRlZWgj4^ adjustment lag 调整过程的时间差距；调整时差
~"SQwE| adjustment mechanism 调整机制
Y7r;}^+WY adjustment of loss 亏损调整
}l[e@6 r F adjustment process 调整过程；调整程序
U$& '> %# adjustment range 调整幅度
v IOGDI> administered exchange rate 受管制汇率
K.Y`/< Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
, 1N|lyV administration expenses 行政费用
/o 'lGvw administration fee 手续费；行政费
y#iz$l X R administration in bankruptcy 破产管理
f5Gn !xF administration order 遗产管理令
xU sL{24 administrator 管理人；遗产管理人
% ym};7'&b administrator of the estate 遗产管理人
-9,~b9$ admission of debt 债项承认书
WGUw`sc\ admission of proof 接纳债权证明
$6pLsX advance 放贷款项；垫付款项；预支款项；预付款项
/]!2 k9u\ advance account 暂支帐目；预付款帐户
R#^ku)0 advance compensation 预付补偿金
a {hc{ advance from shareholder 股东垫款
Hxgc9Fis advance pending reimbursement 预支以待日后付还
Q+9:]Bt advanced economy 先进经济体系
".(vR7u' advancement 预付；预付财产
D_czUM advances warrant 垫款令
\WE&5
9G advancing 贷出
M.- {-> adverse balance 逆差
?dCw o;~ adverse exchange 逆汇
PRaVe,5 a advertisement addressed to shareholders 在报章刊登的致股东通告
n{sk advice for collection 托收通知书
"YgpgW advice of drawing 提款通知书；汇票通知书
kodd7 AD advice of payment 付款通知
n v@z;#& Advisory Committee [Securities and Futures Commission]
k)S1Z s~G 谘询委员会〔证券及期货事务监察委员会〕
0
h!Du| ? Advisory Committee on Diversification 经济多元化谘询委员会
L#byYB;E{ affidavit 誓章；遗产申报誓章
T[k$ [ affidavit of no receipt 述明无收款的誓章
__.M S6"N affiliate 联号；联营公司；附属公司
f?)7MR= affiliated company 附属公司；联号；联营公司
<;PKec affirmation [estate duty] 非宗教式宣誓〔遗产税〕
J *$%d1 affordability 负担能力
QDQ"Sc06 African Development Bank [AfDB] 非洲开发银行
|; wc8; after-acquired property 事后取得的财产
gI ;"P kN after-hours dealing 市后交易
` 7: uc@ after-tax profit 税后盈利；税后利润；税后溢利
eQu(3 sYb agency agreement 代理协议
j0; ~2W#G* agency expenses 代理机构的开支
:1j8!R5 agency fee 代理费
X%IqZ{ { Agency Law 《代理法》
-GPJ,S V> agent 代理人；承销人
Nyy&' \`! agent of company 公司代理人
P7XZ|Td4* agent's fee 代理人费；经纪费
v4"Ukv aggregate 总计；总数；总体数字
C: t>u.. aggregate amount 总款额；总额
#[ {{&sN aggregate assets and liabilities 总体资产与负债
EpMxq7* aggregate at constant price 按固定价格计算的总体数字
>U{iof< aggregate demand 总需求
/)Cfm1$ic aggregate gross position 总持仓量
VbvP!<8 aggregate limit 总限额
T3{~f aggregate of salaries tax 合计薪俸税
/ h+ W L aggregate performance 总体表现；总体业绩
dnoF)(d&Cm aggregate supply 总体供应
K!&W} _@l aggregate surplus 总盈余
z0< E3t aggregate total 整体总额
nZ(]WPIN" aggregate value 总值；合计价值
CE`]X;#y aggregated basis 合计基准
.s*N 1
U?h aggregated net chargeable income 合计应课税入息实额
'@.6Rd 8 aggregation 合并计算；合计；总和
=?6c&Z aggregation of incomes of husband and wife 夫妇入息合并计算
2MRd aggregation of property 财产的总和
:
"| / agio 差价；贴水
fc*>ky.v 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》
1 #,4P 1" Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
rx gSQ+G_ 《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》
$lf/M g_H Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
t2(X 《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》
.))j R:{3 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
3&^hf^yg 《香港政府和大韩民国政府关于相互促进和保护投资协定》
7 mCf*| agreement for a settlement 授产协议
5 :IDl 1f5 agreement for assignment 转让协议
-eF-r=FR agreement for sale 售卖协议；买卖协议
{kk% _q agreement for sale and purchase 买卖协议
//2O#Fg{/ agreement for the payment of interest 支付利息协议
?pW 1}: z
agreement for the repayment of money 还款协议
; um)JCXz agreement of reinsurance 再保险协议
l&+O*=#Hh Agricultural Bank of China 中国农业银行
A[+ )PkR air passenger departure tax 飞机乘客离境税
*HR
pbe2 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
? K[Y"*y2 airport tax 机场税
ay 7\Ae] alcohol duty 酒精税
)Ri! alienation 让与；让渡；转让
Lxp}o7>K alimony 生活费；赡养费
zK5&,/ All Ordinaries Index [AOI] 所有普通股指数
,6;n[p"h|r all risks 全险；综合险
*pwkv7Z h All Sales Record for Stock Market 《股票市场成交报告》
~-A"j\gi" Allied Capital Resources Limited 新联财务有限公司
:lB`K>)iB} all-items index [Consumer Price Index] 总指数〔消费物价指数〕
j J {F0o allocation letter 拨款信件
LRu,_2" allocation of fund 分配款项；预留款项
r89A X{: allocation of profit 利润分配；溢利分配
/&Oo)OB; allocation warrant 拨款令
l|WF S allotment 分配；配股
i|1*b Z6' allotment notice 股份配售通知；配股通知
%Z_O\zRqy) allotment of shares 股份分配
U_*, XLU allowable 可获宽免；免税的
n> , :*5"G allowable business loss 可扣除的营业亏损
(a_bU5) allowable expenses 可扣税的支出
D0jV}oz allowance 免税额；津贴；备抵；准备金
u?`{s88_mF allowance for debts 债项的免税额
LsWD^JE. allowance for depreciation by wear and tear 耗损折旧免税额
ruGJZAhIA^ allowance for funeral expenses 殡殓费的免税额
yk8b>.Y\A allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Ljm`KE\Q;t allowance for repairs and outgoings 修葺及支出方面的免税额
`#ruZM066 allowance to debtor 给债务人的津贴
D ;> 7y}\ alteration of capital 资本更改
v@%4i ~N alternate trustee 候补受托人
~x,_A>a amalgamation 合并
6AJk6 W^Z ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Q^f{ H. ambit of charges 征税范围；收费范围
4}m9, amended valuation 经修订的估值
$~b6H]"9 American Commodities Exchange 美国商品交易所
i`gM> q& American Express Bank Limited 美国运通银行
<4Gy~? American Stock Exchange 美国证券交易所
Nf )Y G! amortization 摊销
v=@y7P1 amount due from banks 存放银行同业的款项
r5~ W/eE amount due from banks abroad 存放海外银行同业的款项
@bA5uY! amount due from holding companies 控股公司欠款
-fPiHKJ amount due from local banks 存放本港银行同业的款项
3UUdJh<~ amount due to banks 银行同业的存款
\:J=tAC amount due to banks abroad 海外银行同业的存款
c},pu [nL amount due to holding companies 控股公司存款
5F R# CQ amount due to local banks 本港银行同业的存款
x9 Z89Gwi amount due to outport banks 外埠银行同业的存款
XZKlE
F ? amount for note issue 发行纸币的款额
{nwoJ'- V amount of bond 担保契据的款额
{jO+N+Ez9 amount of consideration 代价款额
F
`o9GLxM} amount of contribution 供款数额
s<{ Hu0K$ amount of indebtedness 负债款额
/X_ L >or amount of principal of the loan 贷款本金额
]_h 3 amount of rates chargeable 应征差饷数额
j2Dw7"f3 amount of share capital 股本额
**h4M2'C amount of sums assured 承保款额
AZQQge amount of variation 变动幅度
?) y}HF amount of vote 拨款数额
a|z-EKV amount payable 应付款额
v]( Y n) # amount receivable 应收款额
eI $ V2 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
? { ExBZNa analysis 分析
CO`)XB6W ancillary risk 附属风险
)7*'r@ annual account 周年帐目；周年帐目报表；年度决算；年结
cK1^jH<| annual accounting date 年结日期
+ kMj|()>\ annual allowance 每年免税额；年积金；年度津贴；年津
J1}\H$*X annual balance 年度余额
8Ij<t{Lps annual disposable income 每年可动用收入
@[J6JT*E annual estimates 周年预算
d/9YtG%q annual fee 年费
=T9h7c R annual general meeting 周年大会
eI: [o annual growth rate 年增率；每年增长率
SQ,-45@W annual long-term supplement 长期个案每年补助金
G~5pMyO R annual pensionable emolument 可供计算退休金的年薪
V #w$|2 annual report 年报
q2E{o)9 Annual Report on the Consumer Price Index 《消费物价指数年报》
\eKXsO"d annual return 周年报表；周年申报表；每年报税表格
f8lyH'z0
@ Annual Return Rules 《周年报表规则》
M
v (Pp annual review of consumer prices 每年消费物价回顾
b 5|*p(7[ annual roll-forward basis 逐年延展方式
A6=Z2i0w>X annual salary 年薪
I9Ohz!RQ annual statement 年度报表；年度决算表
+JtK VF 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
QWOPCoU et annuitant 年金受益人
MOQ6&C`7q annuity 年金
q?7''xk7 annuity contract 年金合约
` 's_5Ek annuity on human life 人寿年金
qI uo8o} antecedent debt 先前的债项
,Cy X*k8o ante-dated cheque 倒填日期支票
16/ V5 anticipated expenditure 预期开支
O6 Py anticipated net profit 预期纯利
h&j2mv( anticipated revenue 预期收入
F[}#7}xjA anti-inflation measure 反通货膨胀措施
Em&3g anti-inflationary stance 反通货膨胀立场
@ !")shc apparent deficit 表面赤字
/FN:yCf apparent financial solvency 表面偿债能力
:<P4=P P apparent partner 表面合伙人
g g#9I(pX application for personal assessment 个人入息课税申请书
Ll=G+cw6P application of fund 资金应用
W~mo*EJ'^ application to release as liquidator and to destruct the books of accounts and documents
f)_<Ih\/7_ 申请免除清盘人职务及毁灭帐簿与文件
LKvX~68 appointed actuary 委任精算师
@LI;q appointed auditor 委任核数师；委任审计师
6c] 4(%8 appointed trustee 委任的受托人
@;eH~3P appointer 委任人
6 Eq N>. apportioned pro rata 按比例分摊
3yRvs;nWS apportionment 分配；分摊
B7uK:J:c*H Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
]z'L1vQl7 apportionment formula 分摊方程式
\L(jNN0_R apportionment of estate duty 遗产税的分摊
bWA_a]G appraisal 估价；评估
T@ESMPeU:X appreciable growth 可观增长
k4$zM/ob appreciable impact 显着影响
q+9^r Q appreciable increase 可观增长
x ,^-a appreciation 增值；升值
ZOfv\(iJ; appreciation against other currencies 相对其他货币升值
M@es8\&S. appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Z~SAlh T appreciation tax 增值税
#Q =73~
appropriation 拨款；拨用；拨付
OT\D;Z"__I appropriation account 拨款帐目
ynA_Z^j Appropriation Bill 拨款法案
75;RAKGi appropriation-in-aid system 补助拨款办法
Xd:{. AXW approved assets 核准资产
}T.>p# z approved basket stock 认可一篮子证券
$ Zyuhji^ approved budget 核准预算
}'Ap@4 approved charitable donation 认可慈善捐款
B`QF;,3S approved charitable institution 认可慈善机构
U=JK approved currency 核准货币；认可货币
GImPP F approved estimates 核准预算
^*l
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C2R"96M7q approved overseas insurer 核准海外保险人
>e!J(4.- approved overseas trust company 核准海外信托公司
dE8f?L' approved pooled investment fund 核准汇集投资基金
75 H!i$(*+ approved provident fund scheme 认可公积金计划
<y?+xZM]#| approved provision 核准拨款
* * m8 HD approved redeemable share 核准可赎回股份
2j4202 approved regional stock 认可地区性证券
&PPnI(s^K approved retirement scheme 认可退休金计划
EC$F|T0f approved subordinated loan 核准附属贷款
{Yxvb** arbitrage 套戥；套汇；套利
je$H}D arbitrageur 套戥者；套汇者
~Zsj@d arbitrary amount 临时款项
#8t =vb3 arrangement 措施；安排；协定
XwEMF5[ arrears 欠款
h u b]M arrears of pay 欠付薪酬
TkTGYh arrears of revenue 逾期未收税款；逾期未收的帐项
fASklcQ articles of association 组织章程；组织细则；组织章程细则
!KXcg 9e Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
kq=Htbv7 ascertainment of profit 确定利润
[cDDZ+6 "Asia Clear" “亚洲结算系统”
(zsmJe Asia Commercial Bank Ltd. 亚洲商业银行有限公司
aW :*!d# Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
>AV9 K Asian Development Fund [ADF] 亚洲发展基金
3q/"4D Asian dollar bond 亚洲美元债券
J37vA zK% Asian dollar market 亚洲美元市场
p m+E)z6Yo Asian dollar rate 亚洲美元利率
/
P@P1l|I Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Uot(3p!S6 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
\68bXY. asked price 沽盘；喊价；索价；卖方报价
Nb lPVxS assessable income 应评税入息
uD{-a$6z assessable loss 应评税亏损
;PMPXN'z6 assessable profit 应评税利润
%62|dhl6 assessable value 应评税值
([$KXfAi]h assessed profit 估定利润
)xc1Lsrr9 assessed value 经评估价值
axnVAh|}S assessment 评税；评定；估价；评税单
]NaH *\q assessment number 评税编号；估价编号
SLP $|E ; assessment of additional tax 补加税评税
0o 7o;eN assessment of performance 业绩评估；实绩评价
-U> ) B
Assessor 评税主任
,hNs{-* asset price bubbles 资产价格泡沫
RoHX0
asset-backed securities 具资产保证的证券
qK;J:G T> assets accretion 资产增值
GKg #nXS assets and liabilities 资产与负债
J qLPJUr assets betterment statement 资产递增表；资产改进表
= S 54p(> assets lending 实物放款；有抵押贷款
7mnO60Z8N assets of the company passing on the death 死者去世时转移的公司资产
>H euf"V assets pledged as security for liabilities 用作负债抵押的资产
M"c=_5P assets portfolio 资产投资组合
)LG!"~qiz assets price 资产价格
) 5`^@zx assets quality 资产质素
_Iy)p{y assets realization 资产变现
oSYJXs assets refinancing arrangement 资产再集资安排
]p( es,[ assets securitization 资产证券化
C A|W4f} assets situated outside Hong Kong 在香港以外地方的资产
/!&eP3^ assets stripping 削减资产；拆卖资产
G@rh/b<$ assets value 资产值
xPF.c,6b4= assignee 承让人
}c9RDpjh~ assignment 转让；转让书；转让契
}:?_/$}; assignment of interest 权益转让
D'g@B.fXd assignment of letters patent and trade mark 专利证书及商标转让
?jO <<@*2S assignment of property 物业转让；物业转让书
c;b<z|}z assignment right 转让权
: [?7,/w assignor 转让人
D@w&[IF associate 有联系的人；有关连人士；相联者；合伙人；联系人
/FTP8XHwL) Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
(Ms #)E associate member 附属会员
?aaYka] associated body corporate 相联法人团体
]S(nA!] associated company 相联公司；联属公司
M YJDfI associated corporation 相联法团
'U @Ep Association of Chartered Certified Accountants [ACCA] [United Kingdom]
\RVfgfe 公认会计师公会〔英国〕
"OP$n-*@% Association of Futures Exchange Brokers 香港期货经纪协会
uG.` Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
@B+8' b$9 association of underwriters 承保人组织
P5XUzLV
L assumption of control 接管
1(aib^!B assurance 担保；保险；转易；转易书
MkZoHzg}c assurance of interest 权益的转易
Xa}y.qH at 19XX price 按一九ＸＸ年价格计算
h _c11# at a discount 按赔价计算；按贴水价格计算；打折扣
j*VYUM@y1\ at a premium 按溢价计算；按升水价格计算
IL&R&8' at call 通知付款；按通知
=AK6^v&on at constant market price 按固定市价计算
}e"2Nc_UG at constant price 按固定价格计算
qi_uob at cost 按成本计算
( F R at current market price 按当时市价计算；按现时市价计算
K#v @bu:' at current price 按当时价格计算；按现时价格计算
J=t}N+:F`b at factor cost 按要素成本计算；按生产要素成本计算
hsw s7sH at money-of-the-day price 按付款当日价格计算
S ="\ S at or better 按指定或较佳价位〔买卖指令〕
OlW5k`B at par 按面值计算；平价
5?#AS#TD' at sight 见票即付
.Pe^u%J6F at the close 按收市盘
,mp ^t2 at the opening 按开市盘
$f"Ce,f attestation 见证；见证条款
{y!77>Q/ at-the-money option 平价期权
u"q!p5P%q attorney 受权人；受托代表人
"y .(E7 6 attornment 新拥有人承认书
]waCYrG<sY attributable profit 可归属利润
L# T`h}1Z attributable share value 可归属股份价值
o[G,~f\- Auckland Stock Exchange 奥克兰证券交易所
!\Q/~p'jS auction 拍卖
Wf
*b"# auctioneer 拍卖商
uc;,JX!bN audit 审计；核数
HX:^:pF} Audit Commission 审计署
aj]%c_])( Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
'6>nXp?)r 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
>\ ym{@+* audit review 帐目审查
x5}R u0Z Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
6muZE1sn audited account 审计帐目；经审计的帐目
_/5mgn<GK audited annual account 经审计的周年帐目
OL|UOG audited balance sheet 经审计的资产负债表
q\g|K3V) auditor 核数师；核数主任；审计师
>*%mJX/F auditor's certificate 核数师证明书；审计师证明书
thjCfP auditor's report 核数师报告；审计师报告
bO%bMZWB!y Aussie bond 澳元债券
n089tt=T E austerity budget 紧缩预算
(1(dL_? Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
SXA_P{j&a Australia All Ordinaries Index 澳洲所有普通股票指数
/"$;3n~ Australian Dollar [AUD] 澳元
14p <0BG Australian Options Market 澳大利亚期权市场
+," /z\QO Australian Securities Commission 澳洲证券事务监察委员会
zviEk /:zm Australian Society of Certified Practising Accountants 澳洲执业会计师公会
0XBv8fg Australian Stock Exchange 澳大利亚证券交易所
C-abc +/ Austrian Schilling [ATS] 奥地利先令
U1t 7XZ3e authentication 认证；鉴证
;|f|d?Q\ authority to purchase 委托购买证；委购书
Q9 b.]W authorization 认可；核准；授权；授权书
tTB,eR$ authorization by direction 指示授权
4jl Uy AD authorization by instruction 指令授权
I|* w?i* authorization by warrant 令状授权
r_f?H@ v authorization of unit trust 单位信托的认可
J ?~El& authorized agent 指定代理人
?[}r& f authorized capital 法定资本
M V<2x7S authorized clerk 出市员
25RFi24>D authorized dealer 认可交易商
=Vv"\p8 authorized financial institution 认可财务机构
<0r2m 4z authorized fund 认可基金
l.c*, 9
authorized fund house 获授权的基金公司；认可基金公司
ua%$ r[ authorized institution 认可机构
WKib$(%f6 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
h|tdK ;) authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
JgJ4RmH- authorized insurer 获授权保险人；获认可承保人
3: 'eZ cM authorized investment 特准投资项目
*E0d CY$ authorized person 获授权人
"#d>3M_ authorized representative 获授权代表
RCSG.*% %I authorized share capital 法定股本
0>?%{Xy automated quotation system 自动报价系统
d|! FI/ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Wm{Lg0Nr 自动交易系统〔香港期货交易所有限公司〕
: nZVP_d+ automatic adjustment mechanism 自动调整机制
)_eEM1 automatic adjustment system 自动调整系统
a7+w)]r Automatic Clearing House 自动票据交换所
G=R`O1-3 automatic exchange rates accumulation system 自动化汇率累集系统
~ [ k0ay Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
88]V6Rm9[* automatic teller machine [ATM] 自动柜员机
nm)H\i autopay 自动转帐
8X,dVX5LT available assets 可用资产
~)X yrKw available fiscal reserve 现存财政储备
u]K&H&Ax T available profit 可用利润
4NaL#3 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
7JvBzD42 average 平均；平均数；海损
%l4LX~-: average basic salary 平均基本薪金
kcg{z8cd'r average consumer expenditure 平均消费开支；一般消费开支
zO BLF|L= average cost 平均成本
j\kT
H average cost of land production 增辟土地平均成本
04`2MNfxG average daily turnover 平均每日成交额
\':'8:E average daily wage rate 平均每日工资率
ZS*PY, average expenditure pattern 平均开支模式
A}Q6DHh26 average growth rate 平均增长率
1 !N+hf average net fixed assets 固定资产平均净值
.g L%0 average of relatives 相对价格平均数
z ;>xI~ average price 平均价格
I8R#EM%C# average propensity to consume 平均消费倾向；一般消费倾向
s&UuB1 average propensity to save 平均储蓄倾向；一般储蓄倾向
TYv'#{ average rate 平均率
J?]wA1 average revenue 平均收入；平均收益
I!FIV^}Z( average stock 平均库存；平均存货
3K2B7loD)~ average yearly rent 平均年租
y:t@X~ avoidance of double taxation 避免双重课税
N~rA /B]T avoidance of tax 避税
