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{ !;I4W%! A share Ａ股；甲类股份
ROv(O;.Ty abatement of tax 减税；减扣免税额
+li<y`aw0 ABN AMRO Bank N.V. 荷兰银行
vs`"BQYf above-the-line expenditure 线上项目支出；经常预算支出
t\/i9CBn above-the-line receipt 线上项目收入；经常预算收入
f2abee ABSA Asia Limited 南非联合亚洲有限公司
i 1{Lx) absolute change 绝对数值变更
=[7[F)I~O absolute expenditure 实际开支
_ 3_kvs absolute guideline figure 绝对准则数字
L T.u<ThR} absolute interest 绝对权益
LrL
ZlJf absolute order of discharge 绝对破产解除令
p;P"mp\' absolute profit margin 绝对利润幅度
,'KS:`m! absolute value 实值；绝对值
?c$z? QTMJ absolutely vested interest 绝对既得权益
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OGa2 absorbed cost 已吸收成本；已分摊成本
Xv~v=.HNhk absorption 吸收；分摊；合并
L7}dvdtZ0 absorption rate 吸收率；摊配率；分摊率
d5hYOh O[ ACB Finance Limited 亚洲商业财务有限公司
&m8#^]* acceptable form of reciprocity 合理的互惠条件
Tgf#I*(^] acceptable rate 适当利率；适当汇率
G1vg2'A acceptance agreement 承兑协议
FM80F_G^z acceptance for honour 参加承兑
)$.::[pNA acceptor 承兑人；接受人；受票人
feI%QnK)U acceptor for honour 参加承兑人
TH%J=1d accident insurance 意外保险
42Qfv%*c Accident Insurance Association of Hong Kong 香港意外保险公会
Bc^% 1 accident insurance scheme 意外保险计划
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4]Z0; accident year basis 意外年度基准
s\CZ os& accommodation 通融；贷款
/p& V7 2 accommodation bill 通融票据；空头票据
Q^| ZoJS accommodation party 汇票代发人
I 19 / account balance 帐户余额；帐户结余
S1!X;PP/ account book 帐簿
z;#DX15Rj account collected in advance 预收款项
g ss 3e& account current book 往来帐簿
L355uaj account of after-acquired property 事后取得的财产报告
TVVr<r account of defaulter 拖欠帐目
^iH wv*ss account payable 应付帐款
t,f)! D$ account payee only [A/C payee only] 只可转帐；存入收款人帐户
; F/yS2p account receivable 应收帐款
5 }pn5iI account receivable report 应收帐款报表
]I+"";oQGB account statement 结单；帐单；会计财务报表
d&@>P&AT account title 帐户名称；会计科目
lVw77bZ accountant's report 会计师报告
;a Y.CgX Accountant's Report Rules 会计师报告规则
MPt n$@ accounting and auditing procedure 会计与审计程序；会计与核数程序
doERBg`Jh Accounting Arrangements 《会计安排》
W`q iPLk accounting basis 会计基础
=}$YZ uzmU accounting by Official Receiver 破产管理署署长呈交的帐目
-$;
h+9BO Accounting Circular 《会计通告》
b,k%n_&n accounting class 会计类别
rmzM}T\20 accounting date 记帐日期；会计结算日期
Ub(8ko :8$ accounting for money 款项核算
>E9:3&[F Accounting Officer 会计主任
4Z& i\#Q accounting period 会计报告期；会计期
~)ecQ accounting policy 会计政策；会计方针
HZG^o^o1l+ accounting practice 会计惯例
dv_& ei accounting principle 会计准则
oC~8h8"l accounting record 会计记录
|2YkZ nJn accounting report 会计报告
sM4Qu./ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
~"Kf+eFi Accounting Society of China 中国会计学会
#lf3$Tm D accounting statement 会计报表
BkH- d z accounting system 会计制度；会计系统
&7}\mnhB accounting transaction 会计事项；帐务交易
G<5i %@ accounting treatment 会计处理
x=/`W^t2 accounting year 会计年度
l\?HeVk^ accretion 增值；添加
e13{G @ accrual 应计项目；应累算数目
Zgw;AY.R> accrual basis 应计制；权责发生制
7eM:YqT/# accrual basis accounting 应计制会计；权责发生制会计
T~238 C{vh accrue 应累算；应计
o9j*Yz accrued benefit 应累算利益
[\Ks+ S accrued charges 应计费用
RSK~<Y@]q{ accrued cumulative preference share dividend 应累算的累积优先股股息
o:p6[SGd accrued expenses 应累算费用
hJk Sk;^ accrued interest payable 应付利息；应计未付利息
J0 [^hH accrued interest receivable 应收利息；应计未收利息
"5 /i accrued right 累算权益
iq25|{1$ accruing profit 应累算的利润
pq3W. 7z;b accumulated fiscal reserve 累积财政储备
THQd`Lj accumulated profit 累积利润；滚存溢利
:Z}d#Rbl accumulated reserve 累积储备
]d}h`!: accumulation of surplus income 累积收益盈余
TIs~?wb$ acquired assets 既得资产
TpH vZ]c acquisition 收购；购置；取得
ir72fSe acquisition cost 购置成本
wc&`/'<p acquisition expenses 购置费用
M; 96 Wm acquisition of 100% interest 收购全部股权
"&_$%#HUv acquisition of control 取得控制权
C9,|G7~*q acquisition of fixed assets 购置固定资产
(O$PJLI acquisition of shell “买壳”
J$]-)`[G& acquisition price 收购价
XL`*T bx act of God 天灾
4P>[ ]~S acting partner 执事合伙人
]\ qbe
active market 买卖活跃的市场；交投畅旺的市场；旺市
Eeumi#$Z active partner 积极参与的合伙人
4/z
K3%J active trading 交投活跃
FnoE\2}9 actual circulation 实际流通
0`LR!X actual cost 实际成本
H/rJ:3 actual expenditure 实际开支；实际支出
aB=&X GV9 actual income 实际入息；实际收入；实际收益
n]15 ~GO. actual market 现货市场
MHuQGc"e+4 actual price 现货价；实际价格
Xs cm>.di actual profit 实际利润
9*thqs3J#d actual quotation 实盘；实际价位；实际报价
g!#M0 actual year basis 按实际年度计算
d(=*@epjR actuals 实货
MRI `h. actuarial investigation 精算调查
#><P28m actuarial principle 精算原则
]uik E2nn actuarial report 精算师报告
JQo"<<[ Actuarial Society of Hong Kong 香港精算学会
bv NXA*0 actuarial valuation 精算师估值
V!|:rwG2 actuary 精算师
k\ 2.\Lwb ad referendum agreement 暂定协议；有待覆核的协定
n^a&@?( + ad valorem duty 从价税；按值征税
;fdROI ad valorem duty system 从价税制
G$eA(GE ad valorem fee 从价费
6> fQe8Y ad valorem tariff 从价关税
IbC8DDTD additional allowance 额外免税额
d*Wg>8| additional amount for unexpired risk 未过期风险的额外款额
EAdr}io additional assessable profit 补加应评税利润
@ hb K additional assessment 补加评税
|8|_^` additional commitment 额外承担
L"_l(<g additional commitment vote 额外承担拨款
~6<'cun@x additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
:EkhF 6B/ additional dependent parent allowance 供养父母额外免税额
cE|Z=}4I7 additional provision 额外拨款
]c Or$O* additional stamp duty 附加印花税
^57G]$Q additional tax 补加税罚款；补加税款
V5.=08L Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
-msfiO adjudged bankrupt 被裁定破产
']x`d adjudicated bankrupt 裁定破产人
+ YjK# adjudication fee 裁定费；评定印花税额手续费；评估契据费
;cFlZGw adjudication of bankruptcy 裁定破产；宣告破产
*ommU(r8 adjudication of insolvency 裁定无力偿还债务
2b[R^O} adjusted actual 经调整的实数；调整后的实数
z-J?x-< adjusted current assets 经调整的流动资产；调整后的流动资产
:4 &q2- adjusted figure 经调整的数字；调整后的数额
\\Z{[{OZ adjusted liabilities 经调整的负债；调整后的负债
w~3~:w$ adjusted loss 经调整的亏损；调整后的亏损
Vb wB<nQl 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
6] Vf`i adjusted profit 经调整的利润；调整后的利润
&f;<[_QI= adjusted surplus 经调整的盈余额；调整后的盈余额
RTL A* adjusted value 经调整的价值；调整后的价值
>" z$p@7 adjustment 调整；修订；理算〔保险〕
y5p)z" adjustment centre 调剂中心
"8NhrUX adjustment lag 调整过程的时间差距；调整时差
~"Q24I adjustment mechanism 调整机制
-;i vB R adjustment of loss 亏损调整
0bcbH9) 1q adjustment process 调整过程；调整程序
LdPA`oI3j adjustment range 调整幅度
5Nt40)E}sN administered exchange rate 受管制汇率
7 V="/0a Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
\qo}}I>e administration expenses 行政费用
0+iaO"% administration fee 手续费；行政费
?k}"g$JFn administration in bankruptcy 破产管理
8Hf:yG, administration order 遗产管理令
Uyuvmt> administrator 管理人；遗产管理人
(oUh:w.]Gw administrator of the estate 遗产管理人
|([ |F|" admission of debt 债项承认书
4GL-3e admission of proof 接纳债权证明
Y*KP 1=Md advance 放贷款项；垫付款项；预支款项；预付款项
6>hW.aq} advance account 暂支帐目；预付款帐户
HRG2sv T4t advance compensation 预付补偿金
U#X6KRZ~g advance from shareholder 股东垫款
$ YPU(y advance pending reimbursement 预支以待日后付还
HQ 7 advanced economy 先进经济体系
/}ADV2sF advancement 预付；预付财产
A_ftf 7, advances warrant 垫款令
FEF $4)ROv advancing 贷出
T1([P!g* adverse balance 逆差
/Cl=;^) adverse exchange 逆汇
pO10L` | advertisement addressed to shareholders 在报章刊登的致股东通告
d~>d\K%v advice for collection 托收通知书
^@4$O|3Wh' advice of drawing 提款通知书；汇票通知书
H[u[3 advice of payment 付款通知
WlF}R\N! Advisory Committee [Securities and Futures Commission]
m|c5X)}- 谘询委员会〔证券及期货事务监察委员会〕
Cb1fTl% Advisory Committee on Diversification 经济多元化谘询委员会
l)d(N7HME affidavit 誓章；遗产申报誓章
4(hHp6}b affidavit of no receipt 述明无收款的誓章
W pdn^=dhL affiliate 联号；联营公司；附属公司
1B5 ]1&M affiliated company 附属公司；联号；联营公司
zG|#__=T affirmation [estate duty] 非宗教式宣誓〔遗产税〕
#c F ?a5 affordability 负担能力
CkHifmc(u- African Development Bank [AfDB] 非洲开发银行
X`+8r O [ after-acquired property 事后取得的财产
B<
6E' after-hours dealing 市后交易
s^QXC mb$8 after-tax profit 税后盈利；税后利润；税后溢利
F.DR Gi.i agency agreement 代理协议
}[2|86,G; agency expenses 代理机构的开支
/ &eF,4 agency fee 代理费
v=Y)
A ? Agency Law 《代理法》
5>nb A8 agent 代理人；承销人
'A#bBn,| agent of company 公司代理人
jkrv2 `" agent's fee 代理人费；经纪费
d*= ==~ aggregate 总计；总数；总体数字
?S~@Ea8/M aggregate amount 总款额；总额
"L)=Y7Dx aggregate assets and liabilities 总体资产与负债
x V}ybRKV aggregate at constant price 按固定价格计算的总体数字
q
?qpUPzD aggregate demand 总需求
,5
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i+Fk aggregate limit 总限额
h%0FKi^ aggregate of salaries tax 合计薪俸税
4kr! Af aggregate performance 总体表现；总体业绩
*.2[bQL@v aggregate supply 总体供应
rmq^P;At aggregate surplus 总盈余
op|:XLR5 aggregate total 整体总额
03$lg DQ aggregate value 总值；合计价值
`Cv@ 16 aggregated basis 合计基准
RPh8n4&(" aggregated net chargeable income 合计应课税入息实额
p?#%G`dm aggregation 合并计算；合计；总和
|nu)=Ag aggregation of incomes of husband and wife 夫妇入息合并计算
` ;R
[*7 aggregation of property 财产的总和
#n5D K{e agio 差价；贴水
-IP 3I 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》
H+O^e l Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
GQvJj4LJp 《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》
Wb7z&vj Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
\qA^3L~;5 《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》
G#f(oGn : Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
vrr` ^UB2 《香港政府和大韩民国政府关于相互促进和保护投资协定》
@8$3Q,fF( agreement for a settlement 授产协议
(e~vrSk+)~ agreement for assignment 转让协议
J=OWXL!<a agreement for sale 售卖协议；买卖协议
2\'5L L3 agreement for sale and purchase 买卖协议
Uo mO^P agreement for the payment of interest 支付利息协议
#R#o/@| agreement for the repayment of money 还款协议
c9<&+ agreement of reinsurance 再保险协议
l0sBXs`3 b Agricultural Bank of China 中国农业银行
Zi4Ektj2 air passenger departure tax 飞机乘客离境税
n#fc=L1U Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
&58TX[# airport tax 机场税
)`V__^ alcohol duty 酒精税
Q|1X|_hs alienation 让与；让渡；转让
E{#Y= alimony 生活费；赡养费
J nzI-
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)tB1jcI ; all risks 全险；综合险
f|cF [&wo All Sales Record for Stock Market 《股票市场成交报告》
#ozQ F~ Allied Capital Resources Limited 新联财务有限公司
"?Mf%u1R all-items index [Consumer Price Index] 总指数〔消费物价指数〕
6j{O/ allocation letter 拨款信件
=JK# "' allocation of fund 分配款项；预留款项
8ba*:sb allocation of profit 利润分配；溢利分配
6Y-sc*5 allocation warrant 拨款令
SaA9)s allotment 分配；配股
i(pevu allotment notice 股份配售通知；配股通知
|#rP~Nj) allotment of shares 股份分配
<zdo%~ba allowable 可获宽免；免税的
h 5>38Kd allowable business loss 可扣除的营业亏损
{z j<nu allowable expenses 可扣税的支出
-g6C;<Y allowance 免税额；津贴；备抵；准备金
{W5D) allowance for debts 债项的免税额
KDW=x4*p allowance for depreciation by wear and tear 耗损折旧免税额
TXDb5ZCzM allowance for funeral expenses 殡殓费的免税额
j1hx{P' allowance for inflation 为通货膨胀而预留的款项；通胀准备金
CNRiK;nQ allowance for repairs and outgoings 修葺及支出方面的免税额
,VTX7vaH allowance to debtor 给债务人的津贴
j}dev pO alteration of capital 资本更改
SB<09|2 alternate trustee 候补受托人
< e%~K4KH amalgamation 合并
H5 'Le{ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
?\J.Tv $$$ ambit of charges 征税范围；收费范围
/[|ODfY amended valuation 经修订的估值
.}6Mj]7?i American Commodities Exchange 美国商品交易所
rcyq+wY # American Express Bank Limited 美国运通银行
fmv8)$W#U American Stock Exchange 美国证券交易所
=>Md>VM amortization 摊销
SyWLPh amount due from banks 存放银行同业的款项
g 0n
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{k#RWDespy amount due from holding companies 控股公司欠款
4\?G A`@ amount due from local banks 存放本港银行同业的款项
C $r]]MSj amount due to banks 银行同业的存款
?{bAyh/ amount due to banks abroad 海外银行同业的存款
*wY { ~zh amount due to holding companies 控股公司存款
e52y}'L amount due to local banks 本港银行同业的存款
$sTvXf:g amount due to outport banks 外埠银行同业的存款
kl90w amount for note issue 发行纸币的款额
| n_es)A amount of bond 担保契据的款额
^^m3
11 = amount of consideration 代价款额
k"V@9q;* amount of contribution 供款数额
HN j6Iw amount of indebtedness 负债款额
3|FZ !8D amount of principal of the loan 贷款本金额
z$q:Y g amount of rates chargeable 应征差饷数额
iOO1\9{@ amount of share capital 股本额
>FRJvZ6 amount of sums assured 承保款额
HcKZmL. wp amount of variation 变动幅度
5csqu^/y amount of vote 拨款数额
6'^Gh B amount payable 应付款额
g\n0v~T+ amount receivable 应收款额
B&Igm<72x Amsterdam Stock Exchange 阿姆斯特丹证券交易所
my |UlZ(qg analysis 分析
DwLl}{ r' ancillary risk 附属风险
NL-<K annual account 周年帐目；周年帐目报表；年度决算；年结
!KEnr`O2u annual accounting date 年结日期
NxyrP**j annual allowance 每年免税额；年积金；年度津贴；年津
g^qbd$ } annual balance 年度余额
FlP Pz annual disposable income 每年可动用收入
5Tt%<#4 annual estimates 周年预算
o3oAk10
annual fee 年费
YV 5kzq annual general meeting 周年大会
t ;~H6 annual growth rate 年增率；每年增长率
E{-W#}# annual long-term supplement 长期个案每年补助金
KJf~9w9U annual pensionable emolument 可供计算退休金的年薪
>[U.P)7; annual report 年报
ny,a5zEnF Annual Report on the Consumer Price Index 《消费物价指数年报》
^:yg,cS|Be annual return 周年报表；周年申报表；每年报税表格
7rdPA9 Annual Return Rules 《周年报表规则》
mAFVjSa2 annual review of consumer prices 每年消费物价回顾
npW1 Z3n annual roll-forward basis 逐年延展方式
/h!Y/\ kI annual salary 年薪
"V:24\vO annual statement 年度报表；年度决算表
)7j CEA03 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
M -B - annuitant 年金受益人
)^ky @V annuity 年金
Js7D>GWP! annuity contract 年金合约
).Ei:/*j annuity on human life 人寿年金
q|[P[7z antecedent debt 先前的债项
%](H?'H ante-dated cheque 倒填日期支票
%j[DG_ anticipated expenditure 预期开支
LT5rLd n anticipated net profit 预期纯利
m R? } gR anticipated revenue 预期收入
V(Dn! N z anti-inflation measure 反通货膨胀措施
PI~W6a7p anti-inflationary stance 反通货膨胀立场
SuHv{u45 apparent deficit 表面赤字
mN9Uyz5G apparent financial solvency 表面偿债能力
k$hNibpkt apparent partner 表面合伙人
;{Sgv^A application for personal assessment 个人入息课税申请书
e0#/3$\aSV application of fund 资金应用
p=U/l#xO application to release as liquidator and to destruct the books of accounts and documents
VS:UVe 申请免除清盘人职务及毁灭帐簿与文件
A/xWe appointed actuary 委任精算师
OEkx}.w appointed auditor 委任核数师；委任审计师
aC&ZV}8of appointed trustee 委任的受托人
l/JE}Eg( appointer 委任人
"?lm`3W" apportioned pro rata 按比例分摊
l u^fKQ apportionment 分配；分摊
2`o}neF{ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
J0 1Y%W apportionment formula 分摊方程式
AxN. k apportionment of estate duty 遗产税的分摊
;I#S m; appraisal 估价；评估
{c3u!} mW appreciable growth 可观增长
YJ&K0 %R appreciable impact 显着影响
E[FRx1^R9 appreciable increase 可观增长
f.o,VVYi appreciation 增值；升值
a s{^~8B appreciation against other currencies 相对其他货币升值
:LuzKCvBP appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Pw" o[8 appreciation tax 增值税
O@
GEl appropriation 拨款；拨用；拨付
nVTCbV appropriation account 拨款帐目
kJ JUu Appropriation Bill 拨款法案
H9["ZRL,Q appropriation-in-aid system 补助拨款办法
r*'X ]q|L+ approved assets 核准资产
qX GAlCq@ approved basket stock 认可一篮子证券
::xH C4tw approved budget 核准预算
_PPW9U S{ approved charitable donation 认可慈善捐款
>tq,F"2amC approved charitable institution 认可慈善机构
@R|Gz/ approved currency 核准货币；认可货币
.3B3Z& vr approved estimates 核准预算
? Q`Sx approved estimates of expenditure 核准开支预算
4)BPrWea1 approved overseas insurer 核准海外保险人
e%v<nGN.- approved overseas trust company 核准海外信托公司
jDp]}d|f) approved pooled investment fund 核准汇集投资基金
,u^S(vxyz approved provident fund scheme 认可公积金计划
V0gk8wD approved provision 核准拨款
Ch1+ YZG approved redeemable share 核准可赎回股份
lD8&*5tDmP approved regional stock 认可地区性证券
5PJB<M_m: approved retirement scheme 认可退休金计划
&?@gUk74" approved subordinated loan 核准附属贷款
6;lJs,I1w{ arbitrage 套戥；套汇；套利
+G!N@O arbitrageur 套戥者；套汇者
r~sx] =/ arbitrary amount 临时款项
m}) q8b!S arrangement 措施；安排；协定
%G<!&E!0h arrears 欠款
0 gyg arrears of pay 欠付薪酬
+P7A`{Ae arrears of revenue 逾期未收税款；逾期未收的帐项
T 41&;?- articles of association 组织章程；组织细则；组织章程细则
]to"X7/ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
::y+|V/ ascertainment of profit 确定利润
] y'/7U+ "Asia Clear" “亚洲结算系统”
FT1h\K| a Asia Commercial Bank Ltd. 亚洲商业银行有限公司
b[^=GF>e Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
8QeM6;^/5 Asian Development Fund [ADF] 亚洲发展基金
gz K"'4` Asian dollar bond 亚洲美元债券
*nB fF{y Asian dollar market 亚洲美元市场
m[7i<'+S Asian dollar rate 亚洲美元利率
s<I[)FQVr Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
XIu3n9g^# Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
TU&t 1_6 asked price 沽盘；喊价；索价；卖方报价
%"Y7 b2pPa assessable income 应评税入息
jhWNMu assessable loss 应评税亏损
i>9/vwe assessable profit 应评税利润
CjzfU*G assessable value 应评税值
oRM,_ assessed profit 估定利润
fb5]ee c assessed value 经评估价值
7L[HtwI assessment 评税；评定；估价；评税单
|S5N$[ assessment number 评税编号；估价编号
9})!~r;| assessment of additional tax 补加税评税
y(K?mtQ assessment of performance 业绩评估；实绩评价
!@ml^&hP Assessor 评税主任
a2dlz@)J asset price bubbles 资产价格泡沫
SWjOJjn asset-backed securities 具资产保证的证券
3U&Qo nCV assets accretion 资产增值
PMJe6*(x/ assets and liabilities 资产与负债
kO:iA0KUX assets betterment statement 资产递增表；资产改进表
YC:> ) assets lending 实物放款；有抵押贷款
v^aARIg assets of the company passing on the death 死者去世时转移的公司资产
8c m,G assets pledged as security for liabilities 用作负债抵押的资产
&(fB+VNrOH assets portfolio 资产投资组合
J}7iXTh assets price 资产价格
{4Q4aL( assets quality 资产质素
Gd)@PWK assets realization 资产变现
BJ3st assets refinancing arrangement 资产再集资安排
*M_.>".P assets securitization 资产证券化
P-L<D!25 assets situated outside Hong Kong 在香港以外地方的资产
>Au ]S ` assets stripping 削减资产；拆卖资产
p~h= ]o 'i assets value 资产值
ex8mA6g assignee 承让人
P5ii3a?R assignment 转让；转让书；转让契
X6mY#T'fQ assignment of interest 权益转让
|X9YVZC assignment of letters patent and trade mark 专利证书及商标转让
0px@3/ assignment of property 物业转让；物业转让书
= KwG;25hX assignment right 转让权
30Nya$$ A= assignor 转让人
slEsSR'J] associate 有联系的人；有关连人士；相联者；合伙人；联系人
uG\ +`[-{0 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
E+$vIYq:W associate member 附属会员
B v $;yR associated body corporate 相联法人团体
tw8@&8" associated company 相联公司；联属公司
yV :DR associated corporation 相联法团
vrsO]ctI Association of Chartered Certified Accountants [ACCA] [United Kingdom]
fbS l$jn. 公认会计师公会〔英国〕
}-m/
'Q Association of Futures Exchange Brokers 香港期货经纪协会
h3i ssi+N Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
,cs`6Bd4 association of underwriters 承保人组织
i=%wZHc; assumption of control 接管
w \pD'1e assurance 担保；保险；转易；转易书
QQKvy0?1 assurance of interest 权益的转易
Cw]Q)rX{ at 19XX price 按一九ＸＸ年价格计算
E9 QA<w at a discount 按赔价计算；按贴水价格计算；打折扣
\%9,< -~[ at a premium 按溢价计算；按升水价格计算
@b2{'#9]} at call 通知付款；按通知
^3QHB1I at constant market price 按固定市价计算
z3b8 at constant price 按固定价格计算
}io9Hk>| at cost 按成本计算
"4LYqDe at current market price 按当时市价计算；按现时市价计算
xtKWh`[& at current price 按当时价格计算；按现时价格计算
3ug{1 M3 at factor cost 按要素成本计算；按生产要素成本计算
TuphCu+Oh at money-of-the-day price 按付款当日价格计算
4YkH;!M>ji at or better 按指定或较佳价位〔买卖指令〕
{4&G\2<^^ at par 按面值计算；平价
`gy]|gS#b at sight 见票即付
-p`hevR r at the close 按收市盘
KcVCA at the opening 按开市盘
w,]cFT attestation 见证；见证条款
,,oiL at-the-money option 平价期权
Vw=e C" attorney 受权人；受托代表人
=^4 vz= 2 attornment 新拥有人承认书
)'M<q,@<( attributable profit 可归属利润
.:c^G[CQ^9 attributable share value 可归属股份价值
7|3Z+# |T Auckland Stock Exchange 奥克兰证券交易所
):eX* auction 拍卖
*&>1A A auctioneer 拍卖商
St/Hv[H'[E audit 审计；核数
Yt2_*K@rC Audit Commission 审计署
e J>(SkR:[ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
?gjM]Ki%: 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〕
_ Onsfv audit review 帐目审查
aYe,5dK> Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
pL>Q'{7s3 audited account 审计帐目；经审计的帐目
,;C92XY audited annual account 经审计的周年帐目
$lci{D32, audited balance sheet 经审计的资产负债表
=PyU9C-@ auditor 核数师；核数主任；审计师
?3Wh. %n auditor's certificate 核数师证明书；审计师证明书
-y OrNir}W auditor's report 核数师报告；审计师报告
.hlr)gF&) Aussie bond 澳元债券
'OSZ'F3PV austerity budget 紧缩预算
|UM':Ec Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
~f 2 H@# Australia All Ordinaries Index 澳洲所有普通股票指数
!1!;}uz t Australian Dollar [AUD] 澳元
\uQB%yMoz Australian Options Market 澳大利亚期权市场
A[v]^pv' Australian Securities Commission 澳洲证券事务监察委员会
lRnst-inlI Australian Society of Certified Practising Accountants 澳洲执业会计师公会
2t\a/QE)E Australian Stock Exchange 澳大利亚证券交易所
3> - /sii Austrian Schilling [ATS] 奥地利先令
|)i- c`x authentication 认证；鉴证
e{Pgz0sO Q authority to purchase 委托购买证；委购书
L.lm bx n authorization 认可；核准；授权；授权书
R3wK@D authorization by direction 指示授权
X !,P] G authorization by instruction 指令授权
0U ?1Yh7
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mkTf}[O authorization of unit trust 单位信托的认可
w``t"v4 authorized agent 指定代理人
yI nW?3 authorized capital 法定资本
BqK| 4-Pf authorized clerk 出市员
<r.f ?chf authorized dealer 认可交易商
X1!m ]s(I authorized financial institution 认可财务机构
$zbm!._~DA authorized fund 认可基金
j/wG0 ~<kz authorized fund house 获授权的基金公司；认可基金公司
\dCoY0Z ; authorized institution 认可机构
<6U{I ' authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
.Ff; St authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
7* d}6\
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ho
?.\J q authorized investment 特准投资项目
-MJ6~4k2 authorized person 获授权人
9mwL\j authorized representative 获授权代表
j% !
authorized share capital 法定股本
;^lVIS%&{ automated quotation system 自动报价系统
`4}zB#3 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
,*a8]L 自动交易系统〔香港期货交易所有限公司〕
qS>P,>C automatic adjustment mechanism 自动调整机制
>Be PE(k automatic adjustment system 自动调整系统
<^|8\<J Automatic Clearing House 自动票据交换所
I,Q J/s I automatic exchange rates accumulation system 自动化汇率累集系统
@~'c (+<3 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
8Z :NT_Ss automatic teller machine [ATM] 自动柜员机
uu1 -` !% autopay 自动转帐
~UB@IV6O available assets 可用资产
Sm;&2" available fiscal reserve 现存财政储备
0 FsGqFt available profit 可用利润
AF ZHS\ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
[Nr6 qxWg average 平均；平均数；海损
}3j/%oN.( average basic salary 平均基本薪金
8},!t\j#] average consumer expenditure 平均消费开支；一般消费开支
SC74r?N FA average cost 平均成本
Z%6I$KAN8 average cost of land production 增辟土地平均成本
k# ZO4 average daily turnover 平均每日成交额
='T<jV`evu average daily wage rate 平均每日工资率
5 2/^>=t average expenditure pattern 平均开支模式
;$&&tEh) average growth rate 平均增长率
ik_Ll| average net fixed assets 固定资产平均净值
724E(?>J average of relatives 相对价格平均数
}E[S%W[ average price 平均价格
tx}{ E<\>$ average propensity to consume 平均消费倾向；一般消费倾向
}:5r# Cd average propensity to save 平均储蓄倾向；一般储蓄倾向
&`Q0&8d5 average rate 平均率
}7+G'=XI/ average revenue 平均收入；平均收益
$T tCV R average stock 平均库存；平均存货
N-]h+Cnyu average yearly rent 平均年租
x&+/da-E/5 avoidance of double taxation 避免双重课税
X 8<<;?L avoidance of tax 避税
