A:
5b'S~Qj#r$ A share Ａ股；甲类股份
Uf<vw3 abatement of tax 减税；减扣免税额
;$Jvqq|T ABN AMRO Bank N.V. 荷兰银行
. gJKr above-the-line expenditure 线上项目支出；经常预算支出
4#9-Z6kOk above-the-line receipt 线上项目收入；经常预算收入
B" z 5j
ABSA Asia Limited 南非联合亚洲有限公司
hH/ O 2 absolute change 绝对数值变更
?0a 0 R absolute expenditure 实际开支
hdL2`5RFF absolute guideline figure 绝对准则数字
MO/N*4U2 absolute interest 绝对权益
g-}sVvM absolute order of discharge 绝对破产解除令
hzb|: absolute profit margin 绝对利润幅度
B$Z!E%a; absolute value 实值；绝对值
nSiNSLv absolutely vested interest 绝对既得权益
H%N+V r3O, absorbed cost 已吸收成本；已分摊成本
||HIp9(3 absorption 吸收；分摊；合并
v], DBw9 absorption rate 吸收率；摊配率；分摊率
6zWvd ACB Finance Limited 亚洲商业财务有限公司
-EaZ<d[|0 acceptable form of reciprocity 合理的互惠条件
Hv\*F51p= acceptable rate 适当利率；适当汇率
Y c k bc6F acceptance agreement 承兑协议
L /> GYx acceptance for honour 参加承兑
POXn6R!mM1 acceptor 承兑人；接受人；受票人
MvmP["%J4_ acceptor for honour 参加承兑人
~B@o?8D] accident insurance 意外保险
z-G (!]: Accident Insurance Association of Hong Kong 香港意外保险公会
am 3E7u/ accident insurance scheme 意外保险计划
A~V\r<N
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'[^2uQc accommodation 通融；贷款
$H} Mn"G accommodation bill 通融票据；空头票据
y~jIA p accommodation party 汇票代发人
mN el3J3
account balance 帐户余额；帐户结余
)M 0O=Cl1 account book 帐簿
Z(M)2 account collected in advance 预收款项
`qz5rPyZ account current book 往来帐簿
!e `=UZe1 account of after-acquired property 事后取得的财产报告
<GRf%zJ account of defaulter 拖欠帐目
9A(K_ d-!H account payable 应付帐款
+GU16+w~E account payee only [A/C payee only] 只可转帐；存入收款人帐户
\k_3IP?o= account receivable 应收帐款
!ei20@ account receivable report 应收帐款报表
fZ fiiE~7J account statement 结单；帐单；会计财务报表
5qEdN account title 帐户名称；会计科目
F `.7_D accountant's report 会计师报告
oZ[ w Accountant's Report Rules 会计师报告规则
55b |zf accounting and auditing procedure 会计与审计程序；会计与核数程序
E | Accounting Arrangements 《会计安排》
e~;) -Z accounting basis 会计基础
L? +|%[ accounting by Official Receiver 破产管理署署长呈交的帐目
#>B1 $(@ Accounting Circular 《会计通告》
pH%c7X/[3L accounting class 会计类别
MA# !<b(' accounting date 记帐日期；会计结算日期
sLp
LY1X accounting for money 款项核算
rC `s;w Accounting Officer 会计主任
oJT@'{;*z accounting period 会计报告期；会计期
B [
ka@z7 accounting policy 会计政策；会计方针
s.)w
A`&& accounting practice 会计惯例
T+h{Aeg accounting principle 会计准则
%iC63)(M accounting record 会计记录
y03a\K5[KQ accounting report 会计报告
O Zm[i H Accounting Services Branch [Treasury] 会计事务部〔库务署〕
D .R Accounting Society of China 中国会计学会
s'Gy+h. accounting statement 会计报表
}{oBKm9_p accounting system 会计制度；会计系统
_PXo'*j accounting transaction 会计事项；帐务交易
5q`)jd !*) accounting treatment 会计处理
*+4iBpyiB accounting year 会计年度
r.^ X>? accretion 增值；添加
"]Dzc[Vp accrual 应计项目；应累算数目
l:yAgm ` accrual basis 应计制；权责发生制
g GT,PP(k accrual basis accounting 应计制会计；权责发生制会计
bnu0*Zg> accrue 应累算；应计
gGml
c:/J% accrued benefit 应累算利益
!bQ
&n accrued charges 应计费用
F)ld@Ydk= accrued cumulative preference share dividend 应累算的累积优先股股息
mm<iT59 accrued expenses 应累算费用
'TsZuZW] accrued interest payable 应付利息；应计未付利息
H)aC'M^ accrued interest receivable 应收利息；应计未收利息
@zF:{=+]+ accrued right 累算权益
u!k<sd_8B accruing profit 应累算的利润
uN3J )@;_ accumulated fiscal reserve 累积财政储备
`1<3Hu_ accumulated profit 累积利润；滚存溢利
,ri--< accumulated reserve 累积储备
-L?%
o_ accumulation of surplus income 累积收益盈余
8z8 SwWS? acquired assets 既得资产
.OS ?^\ acquisition 收购；购置；取得
)}\@BtcjA] acquisition cost 购置成本
/~cL L acquisition expenses 购置费用
VhI IW"1 acquisition of 100% interest 收购全部股权
gD+t'qg$ acquisition of control 取得控制权
N: jiZ) acquisition of fixed assets 购置固定资产
n12c075 acquisition of shell “买壳”
"gajBY acquisition price 收购价
|Umfq:W`y_ act of God 天灾
DB' KIw acting partner 执事合伙人
x0$:"68PW active market 买卖活跃的市场；交投畅旺的市场；旺市
6ilC#yyp active partner 积极参与的合伙人
]J=)pD rk active trading 交投活跃
/1#Q=T
actual circulation 实际流通
xWe1F2nY actual cost 实际成本
2X c actual expenditure 实际开支；实际支出
Rn_W|" actual income 实际入息；实际收入；实际收益
lT!$\E$1
actual market 现货市场
x&oBO{LNK, actual price 现货价；实际价格
^_h7!=W actual profit 实际利润
wK`ieHmp actual quotation 实盘；实际价位；实际报价
R6 Z}/ m actual year basis 按实际年度计算
Is6 _ actuals 实货
l@/ kPEh actuarial investigation 精算调查
aC
Lg~g4 actuarial principle 精算原则
7oLf5V1~ actuarial report 精算师报告
}\L !;6oy Actuarial Society of Hong Kong 香港精算学会
yxWMatZ2 actuarial valuation 精算师估值
=,8Eo"~\ actuary 精算师
b<V./rWIB ad referendum agreement 暂定协议；有待覆核的协定
9Y@?xn.\ ad valorem duty 从价税；按值征税
15T[J%7f ad valorem duty system 从价税制
9AddF*B ad valorem fee 从价费
J}_Dpb [L ad valorem tariff 从价关税
,3- -ERf additional allowance 额外免税额
, !%R5*?=D additional amount for unexpired risk 未过期风险的额外款额
8Y~=\(5> additional assessable profit 补加应评税利润
Cm<j*Cnl additional assessment 补加评税
^zPEAXm additional commitment 额外承担
#Q7x :,f additional commitment vote 额外承担拨款
"~2#!b K7 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
)Z]y.W ) additional dependent parent allowance 供养父母额外免税额
6?.pKFB Z additional provision 额外拨款
u#@{%kPW additional stamp duty 附加印花税
5h=TV additional tax 补加税罚款；补加税款
=<zSF\Zr_ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
C"^hMsU8 adjudged bankrupt 被裁定破产
X8SRQO^ adjudicated bankrupt 裁定破产人
r{2].31' adjudication fee 裁定费；评定印花税额手续费；评估契据费
V52C,]qQH adjudication of bankruptcy 裁定破产；宣告破产
l8AEEG8 > adjudication of insolvency 裁定无力偿还债务
ZIL|
.<8I adjusted actual 经调整的实数；调整后的实数
n$|c{2]= adjusted current assets 经调整的流动资产；调整后的流动资产
.0f h>kQ adjusted figure 经调整的数字；调整后的数额
9}jq`xSL adjusted liabilities 经调整的负债；调整后的负债
!+DJhw&c, adjusted loss 经调整的亏损；调整后的亏损
SM#S/|.] 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
]\ 2RV DC adjusted profit 经调整的利润；调整后的利润
(p.3'j( adjusted surplus 经调整的盈余额；调整后的盈余额
;!JX-J q adjusted value 经调整的价值；调整后的价值
fw|+7 O adjustment 调整；修订；理算〔保险〕
oBNX8%5w adjustment centre 调剂中心
mV*/zWh_ adjustment lag 调整过程的时间差距；调整时差
8u'O` j adjustment mechanism 调整机制
-llx: adjustment of loss 亏损调整
t-7U1B}=<C adjustment process 调整过程；调整程序
@-&(TRbZo adjustment range 调整幅度
1. 95 ^8 administered exchange rate 受管制汇率
eBC%2TF Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
ZecvjbnVY administration expenses 行政费用
9+8!xwR: administration fee 手续费；行政费
^ ?7dOW administration in bankruptcy 破产管理
I`'a' administration order 遗产管理令
UUMdZ+7 administrator 管理人；遗产管理人
1^f.5@tV administrator of the estate 遗产管理人
uJam
$V admission of debt 债项承认书
~l*?D7[o admission of proof 接纳债权证明
pjHRV[`AP advance 放贷款项；垫付款项；预支款项；预付款项
v]{uxlh advance account 暂支帐目；预付款帐户
o%WjJ~!zL advance compensation 预付补偿金
w0j/\XN 2s advance from shareholder 股东垫款
yB4H3Q ) advance pending reimbursement 预支以待日后付还
*fH_lG% advanced economy 先进经济体系
./&zO{|0] advancement 预付；预付财产
,s><kH J advances warrant 垫款令
'uKkl(==% advancing 贷出
%t`SSW7I adverse balance 逆差
T~o{woq}g adverse exchange 逆汇
B&i0j5L advertisement addressed to shareholders 在报章刊登的致股东通告
V@ _-H
gg advice for collection 托收通知书
(e8G
( advice of drawing 提款通知书；汇票通知书
] Q4PbW advice of payment 付款通知
lTr*'fX Advisory Committee [Securities and Futures Commission]
a\{1UD 谘询委员会〔证券及期货事务监察委员会〕
]KXMGH_ Advisory Committee on Diversification 经济多元化谘询委员会
8L -4}!~C affidavit 誓章；遗产申报誓章
"<w2v'6S affidavit of no receipt 述明无收款的誓章
`e $n$Bh affiliate 联号；联营公司；附属公司
~3bZ+*H> affiliated company 附属公司；联号；联营公司
h^A3 0f_x affirmation [estate duty] 非宗教式宣誓〔遗产税〕
2\nN4WL
5. affordability 负担能力
)jlP
cO- African Development Bank [AfDB] 非洲开发银行
x9)aBB after-acquired property 事后取得的财产
3xzkZ8]/ after-hours dealing 市后交易
k]Alp;hVd after-tax profit 税后盈利；税后利润；税后溢利
mGe|8In agency agreement 代理协议
GjeUUmr agency expenses 代理机构的开支
9:%n=U Rd agency fee 代理费
`D)Lzm R Agency Law 《代理法》
AU xM)H agent 代理人；承销人
(/SGT$#8 agent of company 公司代理人
jW XR__>. agent's fee 代理人费；经纪费
P1i*u0a aggregate 总计；总数；总体数字
^}o7* aggregate amount 总款额；总额
*!g 24 aggregate assets and liabilities 总体资产与负债
;Rhb@] X aggregate at constant price 按固定价格计算的总体数字
dCZ\ S91q aggregate demand 总需求
@GG(7r\/B aggregate gross position 总持仓量
V \6(d aggregate limit 总限额
<8rgtu!VU aggregate of salaries tax 合计薪俸税
?Ml%$z@b? aggregate performance 总体表现；总体业绩
h@~:(:zU$ aggregate supply 总体供应
Il{^
j6 aggregate surplus 总盈余
Sk /#J!T8{ aggregate total 整体总额
s !#HZK aggregate value 总值；合计价值
.73zik aggregated basis 合计基准
aUW/1nQHa aggregated net chargeable income 合计应课税入息实额
F<Hqo>G aggregation 合并计算；合计；总和
WHUT/:?f aggregation of incomes of husband and wife 夫妇入息合并计算
_)KY aggregation of property 财产的总和
)RwBg8 agio 差价；贴水
S~0JoCeo 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》
k]?z~ p Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
hojHbm m4 《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》
|e *Gz D Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
OE'K5oIM 《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》
l#D-q/k? Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
z wL3,!t 《香港政府和大韩民国政府关于相互促进和保护投资协定》
M[a T2A agreement for a settlement 授产协议
7L =T]W agreement for assignment 转让协议
@iU%`=ziz agreement for sale 售卖协议；买卖协议
>1x7UXs~: agreement for sale and purchase 买卖协议
)Fqy% u R8 agreement for the payment of interest 支付利息协议
q *6q}s3n agreement for the repayment of money 还款协议
JbE?a[Eg? agreement of reinsurance 再保险协议
)n7|?@ 5U Agricultural Bank of China 中国农业银行
|l|_dn air passenger departure tax 飞机乘客离境税
9W*.lf Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
fokwW}>B[f airport tax 机场税
fyI_ alcohol duty 酒精税
mEoA#U alienation 让与；让渡；转让
b'velj3A alimony 生活费；赡养费
|9>*$Fe" All Ordinaries Index [AOI] 所有普通股指数
0Injyc*bMF all risks 全险；综合险
\\ jIl3 Z All Sales Record for Stock Market 《股票市场成交报告》
of9q"h Allied Capital Resources Limited 新联财务有限公司
~~PgF"v all-items index [Consumer Price Index] 总指数〔消费物价指数〕
M@|w[ydQG allocation letter 拨款信件
U~aWG\h#X allocation of fund 分配款项；预留款项
3p=vz' allocation of profit 利润分配；溢利分配
rdO@X9z allocation warrant 拨款令
' _B_&is allotment 分配；配股
]o-Fi$h! allotment notice 股份配售通知；配股通知
7z D- ?% allotment of shares 股份分配
K~c^*;F allowable 可获宽免；免税的
6Wj@r!u allowable business loss 可扣除的营业亏损
U1l0 Uke allowable expenses 可扣税的支出
fr+@HUOxsl allowance 免税额；津贴；备抵；准备金
xXF2"+ allowance for debts 债项的免税额
(NX )o P allowance for depreciation by wear and tear 耗损折旧免税额
]}Pl%. allowance for funeral expenses 殡殓费的免税额
nV'3sUvR# allowance for inflation 为通货膨胀而预留的款项；通胀准备金
[#p&D~Du& allowance for repairs and outgoings 修葺及支出方面的免税额
>DL/ . . allowance to debtor 给债务人的津贴
~}BJ0P(VMc alteration of capital 资本更改
_=ugxL #eB alternate trustee 候补受托人
UL+E,= amalgamation 合并
Fse['O~ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
eY
T8$ ambit of charges 征税范围；收费范围
9"~9hOEct amended valuation 经修订的估值
(]2<?x* American Commodities Exchange 美国商品交易所
)8;{nqoC American Express Bank Limited 美国运通银行
j "5Pe American Stock Exchange 美国证券交易所
xw ?CMA amortization 摊销
J"-_{)0lD amount due from banks 存放银行同业的款项
v"rl5x amount due from banks abroad 存放海外银行同业的款项
vF"c amount due from holding companies 控股公司欠款
Vu}806k B amount due from local banks 存放本港银行同业的款项
7Yuk
amount due to banks 银行同业的存款
XdpF&B&K7Q amount due to banks abroad 海外银行同业的存款
[4p=X=B amount due to holding companies 控股公司存款
@0$}? 2 amount due to local banks 本港银行同业的存款
C` pp amount due to outport banks 外埠银行同业的存款
qNpu}\L amount for note issue 发行纸币的款额
N[pZIH5ho= amount of bond 担保契据的款额
jZRh K T amount of consideration 代价款额
KxY$PgcC amount of contribution 供款数额
e#. \^
amount of indebtedness 负债款额
G+U3wF], amount of principal of the loan 贷款本金额
~;[&K%n amount of rates chargeable 应征差饷数额
R2l[Q){! amount of share capital 股本额
``!G I'^ amount of sums assured 承保款额
2} w#3K amount of variation 变动幅度
)R~aA#<> amount of vote 拨款数额
?w*yW;V` amount payable 应付款额
g Qy~kctQ# amount receivable 应收款额
be7L="vZw Amsterdam Stock Exchange 阿姆斯特丹证券交易所
E/ijvuO analysis 分析
\<ZLoy_ ancillary risk 附属风险
4.8nY\_WF annual account 周年帐目；周年帐目报表；年度决算；年结
{7qA &c= annual accounting date 年结日期
>8|+%pK8< annual allowance 每年免税额；年积金；年度津贴；年津
"A;s56 }'& annual balance 年度余额
2JVxzj<~` annual disposable income 每年可动用收入
:j@8L.<U annual estimates 周年预算
l7z 6i*R annual fee 年费
atyu/+U'} annual general meeting 周年大会
QQF f 5^ annual growth rate 年增率；每年增长率
SG:bM7*1' annual long-term supplement 长期个案每年补助金
e2c1pgs&+ annual pensionable emolument 可供计算退休金的年薪
34ha26\np annual report 年报
,t1v b3 Annual Report on the Consumer Price Index 《消费物价指数年报》
bj }=8k0 annual return 周年报表；周年申报表；每年报税表格
Vv8_\^g ] Annual Return Rules 《周年报表规则》
/PXioiGcs annual review of consumer prices 每年消费物价回顾
Ea4_Qmn annual roll-forward basis 逐年延展方式
< W*xshn annual salary 年薪
g` [` P@ annual statement 年度报表；年度决算表
7S<UFj 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
X D) 8? annuitant 年金受益人
Ra[ >P _ annuity 年金
dx@QWTNE annuity contract 年金合约
M;KA]fmc annuity on human life 人寿年金
rgqQxe= antecedent debt 先前的债项
Iq^if> ante-dated cheque 倒填日期支票
H8f]} anticipated expenditure 预期开支
78 d_io }w anticipated net profit 预期纯利
^O)ve^P anticipated revenue 预期收入
J B^Q\;$ anti-inflation measure 反通货膨胀措施
$w)~xE5; anti-inflationary stance 反通货膨胀立场
WS:5MI,OL apparent deficit 表面赤字
mibpG9+d apparent financial solvency 表面偿债能力
@A{m5h apparent partner 表面合伙人
j)Y[4 ^k^ application for personal assessment 个人入息课税申请书
gRAC d&) application of fund 资金应用
` H
XEZ| application to release as liquidator and to destruct the books of accounts and documents
]GX \|1L 申请免除清盘人职务及毁灭帐簿与文件
ZB [ k{Y appointed actuary 委任精算师
ong""K4H appointed auditor 委任核数师；委任审计师
&cu!Hx appointed trustee 委任的受托人
,gMy@ appointer 委任人
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R$r!hX apportioned pro rata 按比例分摊
% ucjMa>t apportionment 分配；分摊
M4KWN' Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
(?3[3 w~ apportionment formula 分摊方程式
SdJ/ 4&{ ! apportionment of estate duty 遗产税的分摊
)DT|( ^ appraisal 估价；评估
'e@=^FC appreciable growth 可观增长
_dU8'H appreciable impact 显着影响
26L~X[F appreciable increase 可观增长
g?G+dnl/8 appreciation 增值；升值
J#Z5^)$ appreciation against other currencies 相对其他货币升值
u1Ek y/e- appreciation of the exchange value of Hong Kong dollar 港元汇值上升
.<#ATFmY appreciation tax 增值税
7LCp7$Cp appropriation 拨款；拨用；拨付
qaVy. appropriation account 拨款帐目
;: mu} Appropriation Bill 拨款法案
!VP %v&jKm appropriation-in-aid system 补助拨款办法
!tXZ%BP. u approved assets 核准资产
/(? @mnq_ approved basket stock 认可一篮子证券
L9FHgl? approved budget 核准预算
hO#t:WxFI approved charitable donation 认可慈善捐款
he$XLTmr: approved charitable institution 认可慈善机构
\NK -L."[ approved currency 核准货币；认可货币
}$kQs!# approved estimates 核准预算
hat>kXm2K approved estimates of expenditure 核准开支预算
`uo, __y approved overseas insurer 核准海外保险人
;AIc?C g approved overseas trust company 核准海外信托公司
.A6lj).: approved pooled investment fund 核准汇集投资基金
tm Jgm5v approved provident fund scheme 认可公积金计划
j U[
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a{'Z5ail approved redeemable share 核准可赎回股份
rNlW7 Y approved regional stock 认可地区性证券
E4i0i!<z approved retirement scheme 认可退休金计划
QA;!caNp approved subordinated loan 核准附属贷款
3s*(uS( arbitrage 套戥；套汇；套利
W3rl^M=r arbitrageur 套戥者；套汇者
e ZL MP arbitrary amount 临时款项
o' 'wCr% arrangement 措施；安排；协定
iY0>lDFm. arrears 欠款
aWy]9F &C: arrears of pay 欠付薪酬
z ; Q<F arrears of revenue 逾期未收税款；逾期未收的帐项
2i7e# articles of association 组织章程；组织细则；组织章程细则
8)yI<`q6 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
5$rS EVg9 ascertainment of profit 确定利润
h}L}[
"Asia Clear" “亚洲结算系统”
fuX'~$b.fA Asia Commercial Bank Ltd. 亚洲商业银行有限公司
bZ 443SG Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
T $+-IAE Asian Development Fund [ADF] 亚洲发展基金
_&#S@aG w Asian dollar bond 亚洲美元债券
|Au ]1 } Asian dollar market 亚洲美元市场
L}sx<=8.m Asian dollar rate 亚洲美元利率
g{:< 2xI5P Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
RJ4.
kt Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
PRB{VC<k asked price 沽盘；喊价；索价；卖方报价
wy,p &g)> assessable income 应评税入息
)ev< 7g9*q assessable loss 应评税亏损
)]43R assessable profit 应评税利润
v jT( Q assessable value 应评税值
3c3OG.H$8 assessed profit 估定利润
(% _n!ip^ assessed value 经评估价值
)G1P^WV4 assessment 评税；评定；估价；评税单
n_u1&a' assessment number 评税编号；估价编号
%|"g/2sF[G assessment of additional tax 补加税评税
k\`S
lb1 assessment of performance 业绩评估；实绩评价
NbRn*nb/T Assessor 评税主任
)C%N]9FvY asset price bubbles 资产价格泡沫
kA wNly asset-backed securities 具资产保证的证券
[I;^^#'P assets accretion 资产增值
5W? v'" assets and liabilities 资产与负债
,* I@ assets betterment statement 资产递增表；资产改进表
ZD>a >] assets lending 实物放款；有抵押贷款
TX [%(ft assets of the company passing on the death 死者去世时转移的公司资产
q MYe{{r assets pledged as security for liabilities 用作负债抵押的资产
8, "yNq assets portfolio 资产投资组合
6J z^ assets price 资产价格
9uk<&nqx assets quality 资产质素
\]4v _! assets realization 资产变现
*QGm/ /b assets refinancing arrangement 资产再集资安排
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g&u assets securitization 资产证券化
?.=}pAub assets situated outside Hong Kong 在香港以外地方的资产
|JF@6 assets stripping 削减资产；拆卖资产
e8= YGx^o` assets value 资产值
R& f^+0%f assignee 承让人
E:`v+S_h assignment 转让；转让书；转让契
%@"!8Y(j assignment of interest 权益转让
]D 2u deg assignment of letters patent and trade mark 专利证书及商标转让
(la[KqqCO assignment of property 物业转让；物业转让书
U_G gCI) assignment right 转让权
rQ`i8GF assignor 转让人
l^MzN associate 有联系的人；有关连人士；相联者；合伙人；联系人
q .Y fC Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
~]C%/gEh associate member 附属会员
x#.C4O09 associated body corporate 相联法人团体
V5F%_,No associated company 相联公司；联属公司
UBv@+\Y8m associated corporation 相联法团
v
*-0M Association of Chartered Certified Accountants [ACCA] [United Kingdom]
@%ip7Y]e 公认会计师公会〔英国〕
\!]hU%Un Association of Futures Exchange Brokers 香港期货经纪协会
kX`[Y@nUN Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
j=?'4sF association of underwriters 承保人组织
SMH<'F7 i assumption of control 接管
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!$alE assurance 担保；保险；转易；转易书
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A%UFC assurance of interest 权益的转易
'(Gi F at 19XX price 按一九ＸＸ年价格计算
.xhK'}l[ at a discount 按赔价计算；按贴水价格计算；打折扣
X1{[}! at a premium 按溢价计算；按升水价格计算
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^I.5Z3 at call 通知付款；按通知
'B5^ P at constant market price 按固定市价计算
?S$i?\ Qh at constant price 按固定价格计算
l:#-d.z# at cost 按成本计算
Fs_]RfG at current market price 按当时市价计算；按现时市价计算
u c7Eq45 at current price 按当时价格计算；按现时价格计算
Z/;Xl ~ at factor cost 按要素成本计算；按生产要素成本计算
XW{>-PBg: at money-of-the-day price 按付款当日价格计算
0& >H^ at or better 按指定或较佳价位〔买卖指令〕
SP* fv` at par 按面值计算；平价
v3d&*I at sight 见票即付
".^VI2T at the close 按收市盘
EtbnE *S at the opening 按开市盘
b $ %0.s attestation 见证；见证条款
x<Vm5j at-the-money option 平价期权
2d%}- nw attorney 受权人；受托代表人
Z F7I L attornment 新拥有人承认书
;W >Cqg= attributable profit 可归属利润
c~QS9)=E attributable share value 可归属股份价值
=OIw*L8C"I Auckland Stock Exchange 奥克兰证券交易所
qy)_wM auction 拍卖
BrRL7xX auctioneer 拍卖商
K~=UU B audit 审计；核数
sJwyj D$b Audit Commission 审计署
/sM~U q? Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
e:H26 SW 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
2{-ZD ,(u7 audit review 帐目审查
I&n Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
X@@8"@/u|* audited account 审计帐目；经审计的帐目
y Rp"jcD audited annual account 经审计的周年帐目
# m ize audited balance sheet 经审计的资产负债表
{7 TlN.( auditor 核数师；核数主任；审计师
-7J| l auditor's certificate 核数师证明书；审计师证明书
2(5ebe[ auditor's report 核数师报告；审计师报告
qTZFPfyU Aussie bond 澳元债券
n
-( austerity budget 紧缩预算
su*Pk|6% Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
m]i @ +C Australia All Ordinaries Index 澳洲所有普通股票指数
kmzH'wktt Australian Dollar [AUD] 澳元
3(C\.oRc Australian Options Market 澳大利亚期权市场
V%$/ #sza Australian Securities Commission 澳洲证券事务监察委员会
,h"- Australian Society of Certified Practising Accountants 澳洲执业会计师公会
bR@p<;G| Australian Stock Exchange 澳大利亚证券交易所
=X.LA%Sf=u Austrian Schilling [ATS] 奥地利先令
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F5~ ;7 authentication 认证；鉴证
[Nn` l, authority to purchase 委托购买证；委购书
}ne Y<{z authorization 认可；核准；授权；授权书
c'/l ,k authorization by direction 指示授权
C8FB:JNJV authorization by instruction 指令授权
_ _mF ?m authorization by warrant 令状授权
(/3 5p g6\ authorization of unit trust 单位信托的认可
@gY)8xMbA authorized agent 指定代理人
V#VN %{ authorized capital 法定资本
q6YX M authorized clerk 出市员
cGjPx G; authorized dealer 认可交易商
\&U>LwZd? authorized financial institution 认可财务机构
Ft}@ 1w5 authorized fund 认可基金
9tF9T\ jW authorized fund house 获授权的基金公司；认可基金公司
H"A7Zo authorized institution 认可机构
%|s+jeUDn| authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
(vT+IZEI authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
%iV^S ! e authorized insurer 获授权保险人；获认可承保人
6 @DF authorized investment 特准投资项目
fb^fVSh> authorized person 获授权人
]_N|L|]M authorized representative 获授权代表
95e l'K[R authorized share capital 法定股本
)"Ztlhs`# automated quotation system 自动报价系统
d!eYqM7-G Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
x.S3Zi}= 自动交易系统〔香港期货交易所有限公司〕
M4 as automatic adjustment mechanism 自动调整机制
f^W;A"+ automatic adjustment system 自动调整系统
9 (QJ T}qC Automatic Clearing House 自动票据交换所
t!RiU ZAo automatic exchange rates accumulation system 自动化汇率累集系统
!47n[Z s Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
<[w=TdCPs automatic teller machine [ATM] 自动柜员机
#%DE; autopay 自动转帐
-Uml_/rd_ available assets 可用资产
*}P~P$q% available fiscal reserve 现存财政储备
m * JaXa available profit 可用利润
g +z1 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
UX7t`l2R average 平均；平均数；海损
|1 j["u1 average basic salary 平均基本薪金
F$)[kP,wtO average consumer expenditure 平均消费开支；一般消费开支
| B i! average cost 平均成本
om1eQp0N average cost of land production 增辟土地平均成本
l\i)$=d&g average daily turnover 平均每日成交额
(+0v<uR^D average daily wage rate 平均每日工资率
>y"+ -7V) average expenditure pattern 平均开支模式
=>-Rnc@ average growth rate 平均增长率
B_.%i+ZZ average net fixed assets 固定资产平均净值
-B +4+&{T average of relatives 相对价格平均数
I_]^ .o1q average price 平均价格
^0Mt*e{q average propensity to consume 平均消费倾向；一般消费倾向
]q4rlT.i average propensity to save 平均储蓄倾向；一般储蓄倾向
50 X([hIr average rate 平均率
YPxM<Gfa8 average revenue 平均收入；平均收益
.SWlp2!M5 average stock 平均库存；平均存货
_*f` iu:` average yearly rent 平均年租
(!:,+*YY avoidance of double taxation 避免双重课税
YOcO4
avoidance of tax 避税
