A:
mW[w4J+7P A share Ａ股；甲类股份
ettBque abatement of tax 减税；减扣免税额
U4Y)Jk ABN AMRO Bank N.V. 荷兰银行
%< ;u
JP K above-the-line expenditure 线上项目支出；经常预算支出
vKPLh above-the-line receipt 线上项目收入；经常预算收入
%RwWyzm#\ ABSA Asia Limited 南非联合亚洲有限公司
n/BoK6g absolute change 绝对数值变更
xi<}n# absolute expenditure 实际开支
WSU/Z[\`H absolute guideline figure 绝对准则数字
Zs0;92WL absolute interest 绝对权益
pwSkw J] absolute order of discharge 绝对破产解除令
{#@[ttw$U absolute profit margin 绝对利润幅度
~z41$~/ absolute value 实值；绝对值
&{wRB l # absolutely vested interest 绝对既得权益
mo4F\$2N absorbed cost 已吸收成本；已分摊成本
S+eu3nMq absorption 吸收；分摊；合并
tNqSCjQ~_c absorption rate 吸收率；摊配率；分摊率
x6\VIP"9L ACB Finance Limited 亚洲商业财务有限公司
v13\y^t acceptable form of reciprocity 合理的互惠条件
n^55G>"0| acceptable rate 适当利率；适当汇率
{fEb > acceptance agreement 承兑协议
j ~+(#| acceptance for honour 参加承兑
@kT@IQkri acceptor 承兑人；接受人；受票人
i-WP#\s acceptor for honour 参加承兑人
vz: VegS accident insurance 意外保险
(VC Jn<@@ Accident Insurance Association of Hong Kong 香港意外保险公会
0[uOKFgE accident insurance scheme 意外保险计划
9&kPcFX B accident year basis 意外年度基准
j+ lcj&V# accommodation 通融；贷款
r>KmrU4Q accommodation bill 通融票据；空头票据
C !v%6[ accommodation party 汇票代发人
BGH'&t_5 account balance 帐户余额；帐户结余
)"tM[~e` account book 帐簿
2} .~
6EU/ account collected in advance 预收款项
n#?y;Y\ account current book 往来帐簿
#IqRu:csp account of after-acquired property 事后取得的财产报告
p?
VDBAx account of defaulter 拖欠帐目
w JgH15oB account payable 应付帐款
+>Y]1IlI account payee only [A/C payee only] 只可转帐；存入收款人帐户
#4nBov3d account receivable 应收帐款
e !w{ap8u account receivable report 应收帐款报表
tk 5 p@l account statement 结单；帐单；会计财务报表
QR-pji
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? vik2RW accountant's report 会计师报告
Lcy6G%A Accountant's Report Rules 会计师报告规则
AEFd, ;GF accounting and auditing procedure 会计与审计程序；会计与核数程序
j,i)ecZ> Accounting Arrangements 《会计安排》
DbR!s1ux accounting basis 会计基础
Gp?pSI,b.t accounting by Official Receiver 破产管理署署长呈交的帐目
I&^hG\D Accounting Circular 《会计通告》
W^;4t3eQf accounting class 会计类别
X*Q<REDB accounting date 记帐日期；会计结算日期
u
Vv %k5 accounting for money 款项核算
EuVA"~PA Accounting Officer 会计主任
*|6 vCR accounting period 会计报告期；会计期
j39"iAn accounting policy 会计政策；会计方针
u?z,Vs" accounting practice 会计惯例
=yJV8 %pa accounting principle 会计准则
[%Z{M p'g accounting record 会计记录
?aB%h
|VA accounting report 会计报告
VGCd)&s Accounting Services Branch [Treasury] 会计事务部〔库务署〕
&[PA?#I` Accounting Society of China 中国会计学会
E3CwA8)k accounting statement 会计报表
;kG"m7-/ accounting system 会计制度；会计系统
<
jX5}@`z accounting transaction 会计事项；帐务交易
9RK.+ 2 accounting treatment 会计处理
I&&;a. accounting year 会计年度
i K5[P accretion 增值；添加
}-Nc }%5 accrual 应计项目；应累算数目
vMJ_n=Vf accrual basis 应计制；权责发生制
X VK RT7U accrual basis accounting 应计制会计；权责发生制会计
X
VH( zJ accrue 应累算；应计
a=B $L6*4 accrued benefit 应累算利益
%82:?fq accrued charges 应计费用
v[DxWs8q accrued cumulative preference share dividend 应累算的累积优先股股息
xj]^< oi< accrued expenses 应累算费用
Efpj u( accrued interest payable 应付利息；应计未付利息
e+ m (g accrued interest receivable 应收利息；应计未收利息
3Zp q# accrued right 累算权益
4 4WyfpTJ* accruing profit 应累算的利润
NUtKT~V accumulated fiscal reserve 累积财政储备
1 :|o7` accumulated profit 累积利润；滚存溢利
Iy4 R E P| accumulated reserve 累积储备
(Dba!zSs accumulation of surplus income 累积收益盈余
* u[@C acquired assets 既得资产
KfC{/J\
acquisition 收购；购置；取得
m.5@q m Q acquisition cost 购置成本
eG dFupfz acquisition expenses 购置费用
g\49[U}[~F acquisition of 100% interest 收购全部股权
SHnMqaq acquisition of control 取得控制权
Y$ KR\ m acquisition of fixed assets 购置固定资产
=|c7#GaiF acquisition of shell “买壳”
x97L>>| acquisition price 收购价
OSh'b$Z act of God 天灾
v>j<ky acting partner 执事合伙人
i DsY 5l active market 买卖活跃的市场；交投畅旺的市场；旺市
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ft5" active partner 积极参与的合伙人
|$GPJaNqa active trading 交投活跃
Hr} \-$ actual circulation 实际流通
{uqP+ Cs actual cost 实际成本
P vm p Wa actual expenditure 实际开支；实际支出
dD
6jMl actual income 实际入息；实际收入；实际收益
aOUTKyR ~ actual market 现货市场
*iSE) [W actual price 现货价；实际价格
g`6I, 6G actual profit 实际利润
.F\[AD 5 actual quotation 实盘；实际价位；实际报价
z4]z3U<}3] actual year basis 按实际年度计算
AZ\f6r{
actuals 实货
W6u(+P](" actuarial investigation 精算调查
?. L]QU actuarial principle 精算原则
x|Ms2.! actuarial report 精算师报告
xHkx rXqeI Actuarial Society of Hong Kong 香港精算学会
A(+V{1 L' actuarial valuation 精算师估值
Hm~.u.)\. actuary 精算师
iQiXwEAi[ ad referendum agreement 暂定协议；有待覆核的协定
;hd%w mE ad valorem duty 从价税；按值征税
+.u
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#=F{G4d)!= ad valorem fee 从价费
Gy '/)}}Z ad valorem tariff 从价关税
|B2>}Y/ additional allowance 额外免税额
=6qSo
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K@"B^f0mU additional assessable profit 补加应评税利润
83 )m# additional assessment 补加评税
$?OQtz@ additional commitment 额外承担
#zb6 7mg~ additional commitment vote 额外承担拨款
[E9_ZdB T additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
cNy*< Tv additional dependent parent allowance 供养父母额外免税额
{{ 1qk G9$ additional provision 额外拨款
k/Q8:qA additional stamp duty 附加印花税
sv!6z Js additional tax 补加税罚款；补加税款
[| C Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
*M$$%G(4 adjudged bankrupt 被裁定破产
E7<l^/<2S+ adjudicated bankrupt 裁定破产人
J8&0l& ~ 6 adjudication fee 裁定费；评定印花税额手续费；评估契据费
&~=d;llkT adjudication of bankruptcy 裁定破产；宣告破产
~UwqQD1p adjudication of insolvency 裁定无力偿还债务
}f hGofN$e adjusted actual 经调整的实数；调整后的实数
h~=~csya: adjusted current assets 经调整的流动资产；调整后的流动资产
:p $Q3 adjusted figure 经调整的数字；调整后的数额
{J;(K~>?m adjusted liabilities 经调整的负债；调整后的负债
F]RZP/D` adjusted loss 经调整的亏损；调整后的亏损
AbX#wpp! adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
"'Q~&B;@ adjusted profit 经调整的利润；调整后的利润
!]8QOn7 = adjusted surplus 经调整的盈余额；调整后的盈余额
DeQ ZDY // adjusted value 经调整的价值；调整后的价值
Rf{YASPIw& adjustment 调整；修订；理算〔保险〕
q9L q+4\ adjustment centre 调剂中心
h,MaF<~ adjustment lag 调整过程的时间差距；调整时差
&sJ6 k/ l adjustment mechanism 调整机制
?:7$c adjustment of loss 亏损调整
OHH\sA adjustment process 调整过程；调整程序
Ma ]*Pled adjustment range 调整幅度
YgQb(umK administered exchange rate 受管制汇率
y@ c[S; Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
{@ tO9pc`8 administration expenses 行政费用
t+Qx-sW administration fee 手续费；行政费
U6Y Q*%mZ_ administration in bankruptcy 破产管理
\.=,}s V2Z administration order 遗产管理令
a0`(* #P administrator 管理人；遗产管理人
T>5N$i administrator of the estate 遗产管理人
Et &PzDvU admission of debt 债项承认书
<4"Bb_U admission of proof 接纳债权证明
LiEDTXRz advance 放贷款项；垫付款项；预支款项；预付款项
'*K%\] advance account 暂支帐目；预付款帐户
CI|#,^ advance compensation 预付补偿金
^W0eRT advance from shareholder 股东垫款
XU`vs`/ advance pending reimbursement 预支以待日后付还
|O*?[ |`H advanced economy 先进经济体系
,,h>_IA advancement 预付；预付财产
h0-CTPQ7A advances warrant 垫款令
u )Vn7zh advancing 贷出
?+byRoY>&g adverse balance 逆差
NLev(B:OQH adverse exchange 逆汇
t2FA|UF advertisement addressed to shareholders 在报章刊登的致股东通告
*3y_FTh8ra advice for collection 托收通知书
H<l0]-S{ advice of drawing 提款通知书；汇票通知书
<07~EP advice of payment 付款通知
0)9n${P7d Advisory Committee [Securities and Futures Commission]
$$T a 谘询委员会〔证券及期货事务监察委员会〕
|u[@g`Z Advisory Committee on Diversification 经济多元化谘询委员会
"l(<<Ha/ affidavit 誓章；遗产申报誓章
6+SaO
!lR affidavit of no receipt 述明无收款的誓章
g:&PjKA affiliate 联号；联营公司；附属公司
Gr~J-#a3~D affiliated company 附属公司；联号；联营公司
fs, >X!l+ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
zy8D&7Ytf affordability 负担能力
N1dM,H African Development Bank [AfDB] 非洲开发银行
E$4Ik.k after-acquired property 事后取得的财产
T ?{F7 after-hours dealing 市后交易
i > BQRbU after-tax profit 税后盈利；税后利润；税后溢利
m3` J9f,c/ agency agreement 代理协议
9#\oGzDN agency expenses 代理机构的开支
~@ D{&7@ agency fee 代理费
#ahe@|E'Y Agency Law 《代理法》
z+j3j2 agent 代理人；承销人
M{X; H'2 agent of company 公司代理人
4` :Eiik&p agent's fee 代理人费；经纪费
lh;;%@1DM aggregate 总计；总数；总体数字
n7bML?f' aggregate amount 总款额；总额
t#nRa Pzp aggregate assets and liabilities 总体资产与负债
Ol X
otp8 aggregate at constant price 按固定价格计算的总体数字
wkD"EuW( aggregate demand 总需求
YS>VQl aggregate gross position 总持仓量
&[[Hfs2:-] aggregate limit 总限额
W'Y#(N[ktP aggregate of salaries tax 合计薪俸税
GOX2'N\h^ aggregate performance 总体表现；总体业绩
A3Vj3em aggregate supply 总体供应
^{64b aggregate surplus 总盈余
gz p]hh@4 aggregate total 整体总额
b2 hXFwPe aggregate value 总值；合计价值
`M ~-(,++ aggregated basis 合计基准
9Hs5uBe aggregated net chargeable income 合计应课税入息实额
dMa6hI{k aggregation 合并计算；合计；总和
F2',3 aggregation of incomes of husband and wife 夫妇入息合并计算
%5< X a aggregation of property 财产的总和
Yo,n#<3 7 agio 差价；贴水
h:r: qk Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
f|{&Y2h(R Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
=u. hHkx 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
W tp;se@# Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
_[y<u}) 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
{s?x
N U Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
d-B,)$zE 《香港政府和大韩民国政府关于相互促进和保护投资协定》
;2547b[ ] agreement for a settlement 授产协议
@E?o~jO(e agreement for assignment 转让协议
dz )(~@tgz agreement for sale 售卖协议；买卖协议
[f`7+RHrd agreement for sale and purchase 买卖协议
;_A?Zl} agreement for the payment of interest 支付利息协议
et@<MU@ ` agreement for the repayment of money 还款协议
o AM)< #U> agreement of reinsurance 再保险协议
P"Y 7N?\]( Agricultural Bank of China 中国农业银行
D3C3_
@ * air passenger departure tax 飞机乘客离境税
R(#ZaFuo[ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
gL Wbd~ airport tax 机场税
pUeok +k_ alcohol duty 酒精税
l
!JTM alienation 让与；让渡；转让
)8V=!73 alimony 生活费；赡养费
~lr,}K, All Ordinaries Index [AOI] 所有普通股指数
n fMU4(: all risks 全险；综合险
' -rRD\"q All Sales Record for Stock Market 《股票市场成交报告》
]=(P tzVa Allied Capital Resources Limited 新联财务有限公司
+?GsIp@>jh all-items index [Consumer Price Index] 总指数〔消费物价指数〕
`'b2 z=j allocation letter 拨款信件
e0`5PVJ allocation of fund 分配款项；预留款项
Vv*](iM allocation of profit 利润分配；溢利分配
Gg5+Ap D allocation warrant 拨款令
> |(L3UA9 allotment 分配；配股
'E4}++\ allotment notice 股份配售通知；配股通知
Eu$hC]w allotment of shares 股份分配
oN= >U"<\1 allowable 可获宽免；免税的
bA/'IF+ allowable business loss 可扣除的营业亏损
/>V&
OX ` allowable expenses 可扣税的支出
]Tn""3#1g allowance 免税额；津贴；备抵；准备金
A0H6}53, $ allowance for debts 债项的免税额
NoT%z$ 1n allowance for depreciation by wear and tear 耗损折旧免税额
Dn+hI_"# _ allowance for funeral expenses 殡殓费的免税额
9+I /bl4 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
u Qz!of%x allowance for repairs and outgoings 修葺及支出方面的免税额
1F{,Zr allowance to debtor 给债务人的津贴
K8fC>iNbH alteration of capital 资本更改
i?'|}tK alternate trustee 候补受托人
$Sd pF-' amalgamation 合并
B;J8^esypD ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
b}Xh|0`b+ ambit of charges 征税范围；收费范围
nc.:Wm6Mj amended valuation 经修订的估值
Z ^#u n American Commodities Exchange 美国商品交易所
uMK8V_p*? American Express Bank Limited 美国运通银行
75H;6(7 American Stock Exchange 美国证券交易所
1 abQoe amortization 摊销
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amount due from banks 存放银行同业的款项
Xt$Y&Ho amount due from banks abroad 存放海外银行同业的款项
9rgvwko amount due from holding companies 控股公司欠款
!iU$-/,1 e amount due from local banks 存放本港银行同业的款项
f<3lxu amount due to banks 银行同业的存款
B1b9
JS(> amount due to banks abroad 海外银行同业的存款
M,oRi;V amount due to holding companies 控股公司存款
C{] 1+eL amount due to local banks 本港银行同业的存款
KDLrt amount due to outport banks 外埠银行同业的存款
1i@a? 27| amount for note issue 发行纸币的款额
PyS Fhb@ amount of bond 担保契据的款额
yM J(Sf amount of consideration 代价款额
f;obK~b[ amount of contribution 供款数额
4, ?WNPqo amount of indebtedness 负债款额
q;QE(}.g amount of principal of the loan 贷款本金额
& DhdB0Hjf amount of rates chargeable 应征差饷数额
. T#}3C/ amount of share capital 股本额
PyM59v amount of sums assured 承保款额
7
/X fPF amount of variation 变动幅度
$ <Mf#.8% amount of vote 拨款数额
m`Pk )c 0 amount payable 应付款额
| *N;R+b amount receivable 应收款额
N@V:nCl Amsterdam Stock Exchange 阿姆斯特丹证券交易所
C(2kx4 n analysis 分析
_a zJ> ancillary risk 附属风险
mi@ni+2Tn annual account 周年帐目；周年帐目报表；年度决算；年结
!J A//{? annual accounting date 年结日期
Qn)AS1pL+ annual allowance 每年免税额；年积金；年度津贴；年津
Nu@dMG<5 annual balance 年度余额
|
&/ _{ T annual disposable income 每年可动用收入
>YR2h/S annual estimates 周年预算
d^ d+8R annual fee 年费
_3q}K annual general meeting 周年大会
XUTsW,WC annual growth rate 年增率；每年增长率
'CCAuN>J annual long-term supplement 长期个案每年补助金
06[HE 7 annual pensionable emolument 可供计算退休金的年薪
^m -w@0^z annual report 年报
'Ej+Jczzpp Annual Report on the Consumer Price Index 《消费物价指数年报》
> O ~ annual return 周年报表；周年申报表；每年报税表格
lg*?w/JX+ Annual Return Rules 《周年报表规则》
H d_ ,`W@ annual review of consumer prices 每年消费物价回顾
-!IeP]n#P annual roll-forward basis 逐年延展方式
t)4] 2z)$ annual salary 年薪
=A(Az annual statement 年度报表；年度决算表
3e)$ <e 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
{2U3 annuitant 年金受益人
)oy+-1dE annuity 年金
y-mjfW`n annuity contract 年金合约
>{>X.I~ annuity on human life 人寿年金
SZ~lCdWad antecedent debt 先前的债项
3zMaHh)mj ante-dated cheque 倒填日期支票
)C0d*T 0i anticipated expenditure 预期开支
J>1%* Tz anticipated net profit 预期纯利
C @u}tH
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Op:$7hv anti-inflation measure 反通货膨胀措施
x; A.Ll anti-inflationary stance 反通货膨胀立场
"%#CMCE|f apparent deficit 表面赤字
5E
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LR3>_t apparent partner 表面合伙人
RM>A9nv$\ application for personal assessment 个人入息课税申请书
$J#Z`%B^y application of fund 资金应用
,@\z{}~v application to release as liquidator and to destruct the books of accounts and documents
hP$5>G(3 申请免除清盘人职务及毁灭帐簿与文件
5 hW#BB appointed actuary 委任精算师
jO m7:+H appointed auditor 委任核数师；委任审计师
e'.CIspN appointed trustee 委任的受托人
C]Q}HI#G appointer 委任人
ubM N apportioned pro rata 按比例分摊
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<O~D apportionment 分配；分摊
W#\{[o Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
pRA%07?W apportionment formula 分摊方程式
s01=C3 apportionment of estate duty 遗产税的分摊
V,]Fh5f appraisal 估价；评估
?Cv([ ^Y.u appreciable growth 可观增长
Ezr q2/~Q appreciable impact 显着影响
0rxGb} b* appreciable increase 可观增长
{+V ]@sz appreciation 增值；升值
3!`_Q % appreciation against other currencies 相对其他货币升值
~U5Tn3'~ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
nK#%Od{GF appreciation tax 增值税
.9vt<<Kwh appropriation 拨款；拨用；拨付
$.4N@=s,?c appropriation account 拨款帐目
]d.e(yCuE Appropriation Bill 拨款法案
M"6J"s appropriation-in-aid system 补助拨款办法
hx ^ l approved assets 核准资产
0bOT&Z^ approved basket stock 认可一篮子证券
ua,!kyS approved budget 核准预算
pUa\YO1J approved charitable donation 认可慈善捐款
Y++n0sK5< approved charitable institution 认可慈善机构
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approved currency 核准货币；认可货币
}:(;mW8
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YK zfI9Y approved estimates of expenditure 核准开支预算
P_)=sj!>- approved overseas insurer 核准海外保险人
bmJdZD7-<k approved overseas trust company 核准海外信托公司
{u4AOM =) approved pooled investment fund 核准汇集投资基金
Y$s4 *)% approved provident fund scheme 认可公积金计划
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Gf)3 approved provision 核准拨款
XW~ a4If approved redeemable share 核准可赎回股份
wLNk XC approved regional stock 认可地区性证券
?} lqu7S approved retirement scheme 认可退休金计划
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nyow} approved subordinated loan 核准附属贷款
Vq'n$k } arbitrage 套戥；套汇；套利
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). arbitrageur 套戥者；套汇者
1\nzfxx arbitrary amount 临时款项
O`T_'.Lk arrangement 措施；安排；协定
z <gII~% arrears 欠款
TeF i[1 arrears of pay 欠付薪酬
AuZISb%6 arrears of revenue 逾期未收税款；逾期未收的帐项
\i\>$'f*z articles of association 组织章程；组织细则；组织章程细则
KyBtt47\ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
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Q* ascertainment of profit 确定利润
@U@O#+d'ZR "Asia Clear" “亚洲结算系统”
KNR7Igw? } Asia Commercial Bank Ltd. 亚洲商业银行有限公司
bz.sWBugR Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Y^ y:N$3$\ Asian Development Fund [ADF] 亚洲发展基金
)Br# R:# Asian dollar bond 亚洲美元债券
|(CgX6 l3 Asian dollar market 亚洲美元市场
>=;hnLu Asian dollar rate 亚洲美元利率
4*HBCzr7[ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
&MPlSIg Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
E<7$!P=z` asked price 沽盘；喊价；索价；卖方报价
9Ais)Wy%p assessable income 应评税入息
2s p4Mm assessable loss 应评税亏损
-)xl?IB% assessable profit 应评税利润
_&S;*? K. assessable value 应评税值
Gte\=0Wr assessed profit 估定利润
i) $ySlEh assessed value 经评估价值
| >'q%xK assessment 评税；评定；估价；评税单
pCC^Hxa assessment number 评税编号；估价编号
Wr-I~>D%_ assessment of additional tax 补加税评税
X*9-P9x(6 assessment of performance 业绩评估；实绩评价
N1 sdWXG Assessor 评税主任
KtArV asset price bubbles 资产价格泡沫
HZ1 nuA asset-backed securities 具资产保证的证券
MhJA8| B6| assets accretion 资产增值
q $"?P assets and liabilities 资产与负债
+ R~ !G assets betterment statement 资产递增表；资产改进表
;aD?BD__Z assets lending 实物放款；有抵押贷款
.{|SKhXk assets of the company passing on the death 死者去世时转移的公司资产
Pq@ -`sw assets pledged as security for liabilities 用作负债抵押的资产
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|<O^M q assets price 资产价格
F{rC{5@fj assets quality 资产质素
uGHM ]"!) assets realization 资产变现
v=Q!ioE7 assets refinancing arrangement 资产再集资安排
2p4iir assets securitization 资产证券化
Z?V vFEt% assets situated outside Hong Kong 在香港以外地方的资产
<PM.4B@ assets stripping 削减资产；拆卖资产
z, FPhbFn assets value 资产值
1/&^~' assignee 承让人
C ](djkA$ assignment 转让；转让书；转让契
<N>7.G assignment of interest 权益转让
Mpco8 b-b assignment of letters patent and trade mark 专利证书及商标转让
G~ LQM assignment of property 物业转让；物业转让书
@"wX#ot assignment right 转让权
/ a)^) assignor 转让人
LROrhO associate 有联系的人；有关连人士；相联者；合伙人；联系人
:qzh kKu Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Q)lD2 associate member 附属会员
PZO.$'L|7 associated body corporate 相联法人团体
%oW G"u associated company 相联公司；联属公司
y&bZai8WlE associated corporation 相联法团
e+:X%a4\ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
A/"2a55 公认会计师公会〔英国〕
v#`> Association of Futures Exchange Brokers 香港期货经纪协会
TK%q}bK, Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
}EP}D?Mmu association of underwriters 承保人组织
ii>^ ]iT assumption of control 接管
/ I{K_G@ assurance 担保；保险；转易；转易书
8&3& ^!I assurance of interest 权益的转易
p"- %~%J= at 19XX price 按一九ＸＸ年价格计算
a .?AniB0 at a discount 按赔价计算；按贴水价格计算；打折扣
BOP7@ D at a premium 按溢价计算；按升水价格计算
RLzqpE<rJ at call 通知付款；按通知
?P4y$P at constant market price 按固定市价计算
V?mk*C U at constant price 按固定价格计算
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\(;u[ at current market price 按当时市价计算；按现时市价计算
D,|TQ Q at current price 按当时价格计算；按现时价格计算
uH,/S4?X at factor cost 按要素成本计算；按生产要素成本计算
R(,m! at money-of-the-day price 按付款当日价格计算
4'`H H at or better 按指定或较佳价位〔买卖指令〕
wXZ9 @(^ at par 按面值计算；平价
W~a|AU8]C at sight 见票即付
WFhppi at the close 按收市盘
O(v>\MV at the opening 按开市盘
B9$pG attestation 见证；见证条款
[_(uz,' at-the-money option 平价期权
BUV4L5( attorney 受权人；受托代表人
% 4t?X attornment 新拥有人承认书
{u9n?Z% attributable profit 可归属利润
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attributable share value 可归属股份价值
G l2WbY Auckland Stock Exchange 奥克兰证券交易所
lQ4^I^?m auction 拍卖
_MuzD&^qE auctioneer 拍卖商
BwGOn)KL audit 审计；核数
k sOc,4A Audit Commission 审计署
;b. m X Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
`T{CB) ?9 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
m1X*I audit review 帐目审查
>[wB|V5 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
,?IXfJ`c audited account 审计帐目；经审计的帐目
w=: c7Y+ audited annual account 经审计的周年帐目
p#-= mXE/2 audited balance sheet 经审计的资产负债表
m AY/ J0_ auditor 核数师；核数主任；审计师
qh&q <M auditor's certificate 核数师证明书；审计师证明书
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r dtzz#7 Aussie bond 澳元债券
~66v.`K! austerity budget 紧缩预算
A f!`7l- Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
?^MH:o Australia All Ordinaries Index 澳洲所有普通股票指数
]YfG`0eK< Australian Dollar [AUD] 澳元
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Hw Australian Options Market 澳大利亚期权市场
#$L/pRC Australian Securities Commission 澳洲证券事务监察委员会
-N5h` Ii7 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
.* xO/pn Australian Stock Exchange 澳大利亚证券交易所
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4? Austrian Schilling [ATS] 奥地利先令
qm'@o -[ authentication 认证；鉴证
X+<9 -]= authority to purchase 委托购买证；委购书
{7MY*&P$, authorization 认可；核准；授权；授权书
v6 | [p authorization by direction 指示授权
,\#j6R,{I authorization by instruction 指令授权
kmo#jITa` authorization by warrant 令状授权
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authorization of unit trust 单位信托的认可
-*hPEgcV9 authorized agent 指定代理人
|9Yx`_DF authorized capital 法定资本
l-!" authorized clerk 出市员
l0qHoM,1Y[ authorized dealer 认可交易商
bY*_6SPK4 authorized financial institution 认可财务机构
|id7@3leu authorized fund 认可基金
oHp"\Z& authorized fund house 获授权的基金公司；认可基金公司
< <Y]P +uU authorized institution 认可机构
#pP R>,4 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
0(9gTxdB authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Xc^(e?L4 authorized insurer 获授权保险人；获认可承保人
;`kOFg#`)c authorized investment 特准投资项目
S4_ZG>\VT authorized person 获授权人
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65<|0 authorized representative 获授权代表
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MY:^ authorized share capital 法定股本
nD)SR automated quotation system 自动报价系统
Y5B! *+h Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
k6Vs#K7a 自动交易系统〔香港期货交易所有限公司〕
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$Hq automatic adjustment mechanism 自动调整机制
w^n&S=E E~ automatic adjustment system 自动调整系统
Zm |il9y4m Automatic Clearing House 自动票据交换所
g kq~0/ automatic exchange rates accumulation system 自动化汇率累集系统
&e#pL`N Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
/R?*i@rvf automatic teller machine [ATM] 自动柜员机
G&MO(r}B autopay 自动转帐
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