A:
>+J}m o=* A share Ａ股；甲类股份
|aP`hVm abatement of tax 减税；减扣免税额
;d}>8w&tfy ABN AMRO Bank N.V. 荷兰银行
Z4i))%or above-the-line expenditure 线上项目支出；经常预算支出
x:Q\pZ above-the-line receipt 线上项目收入；经常预算收入
! \7 M7 ABSA Asia Limited 南非联合亚洲有限公司
~6;I"0b5 absolute change 绝对数值变更
2OJlE)
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v ;\cM/&5 absolute guideline figure 绝对准则数字
BI?, 3 absolute interest 绝对权益
bN/8 ~! absolute order of discharge 绝对破产解除令
R>0[w$ absolute profit margin 绝对利润幅度
SEM?vQ
0"} absolute value 实值；绝对值
d` ttWWPw absolutely vested interest 绝对既得权益
h,$CJdDY] absorbed cost 已吸收成本；已分摊成本
5a/A?9?, absorption 吸收；分摊；合并
HDV-qYD|O~ absorption rate 吸收率；摊配率；分摊率
x6,ozun ACB Finance Limited 亚洲商业财务有限公司
eE'P)^KV acceptable form of reciprocity 合理的互惠条件
_O}m0c acceptable rate 适当利率；适当汇率
p/ (Z2N" acceptance agreement 承兑协议
#$Zx ].[lc acceptance for honour 参加承兑
R%szN.cI acceptor 承兑人；接受人；受票人
oYN"L acceptor for honour 参加承兑人
_ \4#I( accident insurance 意外保险
"|X'qKS(H{ Accident Insurance Association of Hong Kong 香港意外保险公会
S9!KI) accident insurance scheme 意外保险计划
ijOp{ accident year basis 意外年度基准
, ~
1+MZ= accommodation 通融；贷款
.6` r`|= accommodation bill 通融票据；空头票据
[
iTP:8 accommodation party 汇票代发人
`o#(YEu account balance 帐户余额；帐户结余
inU5eronuj account book 帐簿
x\Q}fk?{t account collected in advance 预收款项
A8.n oV account current book 往来帐簿
6m$X7;x} account of after-acquired property 事后取得的财产报告
<KX9>e account of defaulter 拖欠帐目
~Y`ys[Z m account payable 应付帐款
Ibz9j u Y account payee only [A/C payee only] 只可转帐；存入收款人帐户
yo[Sh6r/9b account receivable 应收帐款
Q$ew. h account receivable report 应收帐款报表
N~flao ^ account statement 结单；帐单；会计财务报表
Xr
K29a account title 帐户名称；会计科目
^<!R %"o- accountant's report 会计师报告
A{s -g>s Accountant's Report Rules 会计师报告规则
t[TM\j0jW accounting and auditing procedure 会计与审计程序；会计与核数程序
iQ" LIeD Accounting Arrangements 《会计安排》
{A==av accounting basis 会计基础
4wSZ'RTSR accounting by Official Receiver 破产管理署署长呈交的帐目
]6M<c[H> Accounting Circular 《会计通告》
I-^sJ@V; accounting class 会计类别
:j`f%Vg~x accounting date 记帐日期；会计结算日期
h"ZIh= j@ accounting for money 款项核算
_{`Z ?lt Accounting Officer 会计主任
>s5}pkAv|e accounting period 会计报告期；会计期
=J1V?x=l@ accounting policy 会计政策；会计方针
FXo.f<U accounting practice 会计惯例
z@VL?A(3 accounting principle 会计准则
BX$<5S@ accounting record 会计记录
"9P @bA accounting report 会计报告
^5s7mls Accounting Services Branch [Treasury] 会计事务部〔库务署〕
lO cFF0' Accounting Society of China 中国会计学会
8 ?82 p accounting statement 会计报表
HK :K~h accounting system 会计制度；会计系统
b|-)p+ba accounting transaction 会计事项；帐务交易
;-` NT`
#2 accounting treatment 会计处理
%j^QK >% accounting year 会计年度
@ K!JE w\ accretion 增值；添加
@ovaOX accrual 应计项目；应累算数目
7V5c`:" accrual basis 应计制；权责发生制
]AA|BeL?| accrual basis accounting 应计制会计；权责发生制会计
d2eXN3" accrue 应累算；应计
>0@w"aKn accrued benefit 应累算利益
;)h?P.] accrued charges 应计费用
:!s7B|_U accrued cumulative preference share dividend 应累算的累积优先股股息
h
F +aL accrued expenses 应累算费用
{v0r'+` accrued interest payable 应付利息；应计未付利息
We$
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:PBFFL e accrued right 累算权益
xwo *kFg accruing profit 应累算的利润
wKi#5k2 accumulated fiscal reserve 累积财政储备
iN8[^,2H| accumulated profit 累积利润；滚存溢利
ZY8.p accumulated reserve 累积储备
O^!ds accumulation of surplus income 累积收益盈余
SLEOc OAmD acquired assets 既得资产
zV }:~;w acquisition 收购；购置；取得
~E 6sY
acquisition cost 购置成本
WA2NjxYz acquisition expenses 购置费用
[q%`q`EG acquisition of 100% interest 收购全部股权
60|PVsmDm acquisition of control 取得控制权
iA{q$>{8 acquisition of fixed assets 购置固定资产
*0" oj fVn acquisition of shell “买壳”
O> ~@>/# acquisition price 收购价
Q >4NUq act of God 天灾
2 &*# k acting partner 执事合伙人
Q active market 买卖活跃的市场；交投畅旺的市场；旺市
KH)-=IJ8 active partner 积极参与的合伙人
?ja%*0
R active trading 交投活跃
o*A , 6 y actual circulation 实际流通
E] g
Lwg9K actual cost 实际成本
B Evt{q4 actual expenditure 实际开支；实际支出
F)~>4>hPr actual income 实际入息；实际收入；实际收益
/TsXm-g# actual market 现货市场
q`mxN!1[ actual price 现货价；实际价格
sDBSc:5+e actual profit 实际利润
~8&->?{ actual quotation 实盘；实际价位；实际报价
MH)V=xU|) actual year basis 按实际年度计算
.'o=J`| actuals 实货
/1Gmga5 actuarial investigation 精算调查
#W8F_/!n| actuarial principle 精算原则
c/88|k actuarial report 精算师报告
JYj*. Q0 Actuarial Society of Hong Kong 香港精算学会
WYF8?1dt + actuarial valuation 精算师估值
FR6 W-L actuary 精算师
;+ C$EJw- ad referendum agreement 暂定协议；有待覆核的协定
GXm#\) ad valorem duty 从价税；按值征税
>"IG\//I ad valorem duty system 从价税制
\},H\kK+^ ad valorem fee 从价费
-3yK>\y=| ad valorem tariff 从价关税
BPv+gx(>k additional allowance 额外免税额
Q&P WW#D additional amount for unexpired risk 未过期风险的额外款额
jY\z+lW6A additional assessable profit 补加应评税利润
>{ {ds-- additional assessment 补加评税
t0fgG/f' additional commitment 额外承担
m Ct/\ additional commitment vote 额外承担拨款
q}p$S2 ` additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
`W}pA mhj additional dependent parent allowance 供养父母额外免税额
? ch?q~e) additional provision 额外拨款
Ps.xY;Y additional stamp duty 附加印花税
G^ k8Or2 additional tax 补加税罚款；补加税款
5uG^ `H@ X Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Ns YEBT7f adjudged bankrupt 被裁定破产
{ Zv%DV4_$ adjudicated bankrupt 裁定破产人
a$?d_BX adjudication fee 裁定费；评定印花税额手续费；评估契据费
z\<,}x}V adjudication of bankruptcy 裁定破产；宣告破产
PeIi@0vA adjudication of insolvency 裁定无力偿还债务
Lk]|;F- 2i adjusted actual 经调整的实数；调整后的实数
9h+Hd&= adjusted current assets 经调整的流动资产；调整后的流动资产
?i_/f} .K adjusted figure 经调整的数字；调整后的数额
} Ifa5Lq) adjusted liabilities 经调整的负债；调整后的负债
wz3X;1l`c adjusted loss 经调整的亏损；调整后的亏损
Jc?zX8>Ae: 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
G~C-tAB adjusted profit 经调整的利润；调整后的利润
nygGI_[ l adjusted surplus 经调整的盈余额；调整后的盈余额
HD#>K 7 adjusted value 经调整的价值；调整后的价值
O)V;na adjustment 调整；修订；理算〔保险〕
&8f/ 6dq adjustment centre 调剂中心
~Y
f8, m adjustment lag 调整过程的时间差距；调整时差
l"[.Q>d adjustment mechanism 调整机制
E4o{Z+C adjustment of loss 亏损调整
%6@) fRw adjustment process 调整过程；调整程序
zjA#8;h~w adjustment range 调整幅度
pHb,*C</ administered exchange rate 受管制汇率
DjaXJ?' Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
pjS##pgVq administration expenses 行政费用
c
nv%J}wq administration fee 手续费；行政费
_,0.h*c administration in bankruptcy 破产管理
+}at#%1@ administration order 遗产管理令
_;^x^ administrator 管理人；遗产管理人
v+x rn z administrator of the estate 遗产管理人
$X;OK admission of debt 债项承认书
z[ ;n2o|s admission of proof 接纳债权证明
nLAwo3 advance 放贷款项；垫付款项；预支款项；预付款项
du }HTrsC advance account 暂支帐目；预付款帐户
2k=|p@V n~ advance compensation 预付补偿金
Has}oe[ advance from shareholder 股东垫款
}R}M>^(R4 advance pending reimbursement 预支以待日后付还
6oQ7u90z* advanced economy 先进经济体系
O[$X36z advancement 预付；预付财产
n~
$S advances warrant 垫款令
aC=2v7* advancing 贷出
0sSBw G adverse balance 逆差
N Ub$PT adverse exchange 逆汇
~sn3 _6{ advertisement addressed to shareholders 在报章刊登的致股东通告
?s>_^x fD advice for collection 托收通知书
>A]l|#Rz advice of drawing 提款通知书；汇票通知书
Uu+ibVM$ advice of payment 付款通知
J
?aJa Advisory Committee [Securities and Futures Commission]
R`$jF\"`r 谘询委员会〔证券及期货事务监察委员会〕
"qC3%9e Advisory Committee on Diversification 经济多元化谘询委员会
~0024B[G affidavit 誓章；遗产申报誓章
Q'cWqr affidavit of no receipt 述明无收款的誓章
h`! 4`eI affiliate 联号；联营公司；附属公司
gkt lwiCZ affiliated company 附属公司；联号；联营公司
X ] &`"Z] affirmation [estate duty] 非宗教式宣誓〔遗产税〕
82r{V:NCK) affordability 负担能力
g qORE/[ African Development Bank [AfDB] 非洲开发银行
dHOH] x after-acquired property 事后取得的财产
C$q-WoTM( after-hours dealing 市后交易
a}` M[%d7 after-tax profit 税后盈利；税后利润；税后溢利
`}P9[HP agency agreement 代理协议
2 7[e0 j agency expenses 代理机构的开支
d<
XY"Y% agency fee 代理费
.$d:c61X Agency Law 《代理法》
+KExK2= agent 代理人；承销人
`lm '_~=`& agent of company 公司代理人
Y:+:>[F agent's fee 代理人费；经纪费
MY\mo,# aggregate 总计；总数；总体数字
aBQ --Sz aggregate amount 总款额；总额
jQz^)8)B aggregate assets and liabilities 总体资产与负债
O Ao03KW aggregate at constant price 按固定价格计算的总体数字
\Qv:7;? aggregate demand 总需求
Vm@VhCsp aggregate gross position 总持仓量
MW^FY4V1m aggregate limit 总限额
(/&ht-~ EL aggregate of salaries tax 合计薪俸税
Q ijO%) aggregate performance 总体表现；总体业绩
Qu<HeSA_ aggregate supply 总体供应
t3}_mJ aggregate surplus 总盈余
#,lbM%a aggregate total 整体总额
-KbO[b\V aggregate value 总值；合计价值
8Dx g6> aggregated basis 合计基准
( Ygy%O% aggregated net chargeable income 合计应课税入息实额
2 >x[_ aggregation 合并计算；合计；总和
/^{Q(R(X< aggregation of incomes of husband and wife 夫妇入息合并计算
*a_QuEw _k aggregation of property 财产的总和
4
}_}3. agio 差价；贴水
u-n$%yDS 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》
ZA_~o#0% Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
$h k_v~zM 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
>>R)?24,< Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
;1,#rTs 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
ZFX}=?+ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
# 6?2 2Os 《香港政府和大韩民国政府关于相互促进和保护投资协定》
26_PFHQu4 agreement for a settlement 授产协议
;$!0pxL)s agreement for assignment 转让协议
M D1d agreement for sale 售卖协议；买卖协议
<;+QK =f agreement for sale and purchase 买卖协议
&, XP MT agreement for the payment of interest 支付利息协议
|M<R{Tt}nf agreement for the repayment of money 还款协议
_6n za)OFH agreement of reinsurance 再保险协议
zhRF> Y` Agricultural Bank of China 中国农业银行
|`wJ
{- air passenger departure tax 飞机乘客离境税
yYk? K<ou Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
[A!=Hv_$ airport tax 机场税
H l F Vc alcohol duty 酒精税
6xh -m alienation 让与；让渡；转让
XxB% alimony 生活费；赡养费
(|6!pQ7 All Ordinaries Index [AOI] 所有普通股指数
aeLIs SEx all risks 全险；综合险
v"sU87+ All Sales Record for Stock Market 《股票市场成交报告》
MS|1Q@S9 Allied Capital Resources Limited 新联财务有限公司
s5d[ sx all-items index [Consumer Price Index] 总指数〔消费物价指数〕
tUfze9m allocation letter 拨款信件
odcrP\S allocation of fund 分配款项；预留款项
8fWnKWbbjw allocation of profit 利润分配；溢利分配
blbzh';0} allocation warrant 拨款令
pek5P4W_ allotment 分配；配股
kc2E4i allotment notice 股份配售通知；配股通知
{; UBW7{ allotment of shares 股份分配
t nmz5Q allowable 可获宽免；免税的
ac4dIW{$3 allowable business loss 可扣除的营业亏损
3@;24X allowable expenses 可扣税的支出
[.G~5%974 allowance 免税额；津贴；备抵；准备金
Q6X}R,KA1 allowance for debts 债项的免税额
.$x822
allowance for depreciation by wear and tear 耗损折旧免税额
<&M5#:u allowance for funeral expenses 殡殓费的免税额
_{i- .;K allowance for inflation 为通货膨胀而预留的款项；通胀准备金
99q$>nx,w allowance for repairs and outgoings 修葺及支出方面的免税额
,n5 [Y) allowance to debtor 给债务人的津贴
&19z|Id alteration of capital 资本更改
ON_G D" alternate trustee 候补受托人
k A 4 kQ}q amalgamation 合并
Me,AE^pgL' ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
/8(t : ambit of charges 征税范围；收费范围
7 Uu amended valuation 经修订的估值
9J C8OSjJ American Commodities Exchange 美国商品交易所
v}z{OB American Express Bank Limited 美国运通银行
}<P% W~ American Stock Exchange 美国证券交易所
)i.\q amortization 摊销
zpxy X| amount due from banks 存放银行同业的款项
? v@q& amount due from banks abroad 存放海外银行同业的款项
]7dal [i amount due from holding companies 控股公司欠款
\l;H !y [ amount due from local banks 存放本港银行同业的款项
K)8 m?sf/ amount due to banks 银行同业的存款
v[ y|E;B amount due to banks abroad 海外银行同业的存款
E"H> [E amount due to holding companies 控股公司存款
dI8y}EbE~ amount due to local banks 本港银行同业的存款
f9E.X \" amount due to outport banks 外埠银行同业的存款
b zMs\rj\ amount for note issue 发行纸币的款额
"l09Ae'V amount of bond 担保契据的款额
w+ibY amount of consideration 代价款额
YC~kq? amount of contribution 供款数额
p7)b@, amount of indebtedness 负债款额
:}w ^-I" amount of principal of the loan 贷款本金额
QN m.8c $ amount of rates chargeable 应征差饷数额
u"r1RG' amount of share capital 股本额
_{?/4ZhA\+ amount of sums assured 承保款额
o{QPW amount of variation 变动幅度
! }uev amount of vote 拨款数额
w~9=6|_ amount payable 应付款额
{I_I$x_ amount receivable 应收款额
m`ab5<%Gn Amsterdam Stock Exchange 阿姆斯特丹证券交易所
(V~PYf% analysis 分析
{?'c|\n Li ancillary risk 附属风险
1(U\vMb annual account 周年帐目；周年帐目报表；年度决算；年结
<wt9K2, annual accounting date 年结日期
W>7 o
ec annual allowance 每年免税额；年积金；年度津贴；年津
) /<\|mR annual balance 年度余额
B,dKpz;kFg annual disposable income 每年可动用收入
ODqWXw# annual estimates 周年预算
6JL:p{RLi annual fee 年费
v:]
AS: annual general meeting 周年大会
=}AwA5G annual growth rate 年增率；每年增长率
Bx&wS|-) D annual long-term supplement 长期个案每年补助金
$lrq*Nf9c annual pensionable emolument 可供计算退休金的年薪
HPR*:t annual report 年报
jG3i
)ALx Annual Report on the Consumer Price Index 《消费物价指数年报》
r* l :F{ annual return 周年报表；周年申报表；每年报税表格
Aa/lKiiz Annual Return Rules 《周年报表规则》
lN^} qg>< annual review of consumer prices 每年消费物价回顾
! =c&U.B annual roll-forward basis 逐年延展方式
{utIaMb]&v annual salary 年薪
nK9A=H'Hc annual statement 年度报表；年度决算表
6|:]2S Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
!23# Bz 7 annuitant 年金受益人
Y|iALrx annuity 年金
PUViTb annuity contract 年金合约
^Ru/7pw 5 annuity on human life 人寿年金
FLekyJmw~ antecedent debt 先前的债项
K:eP Il{JE ante-dated cheque 倒填日期支票
8.Ty
,7Z anticipated expenditure 预期开支
6,|)%~VUm anticipated net profit 预期纯利
A5ps|zidI anticipated revenue 预期收入
&Qdd\h# anti-inflation measure 反通货膨胀措施
AiO29< anti-inflationary stance 反通货膨胀立场
0TI+6 u apparent deficit 表面赤字
P}QuGy[ apparent financial solvency 表面偿债能力
IZ6[|Ach6 apparent partner 表面合伙人
+H
L]t'UEg application for personal assessment 个人入息课税申请书
;0 VE * application of fund 资金应用
UujFZg[-P9 application to release as liquidator and to destruct the books of accounts and documents
NN W* 申请免除清盘人职务及毁灭帐簿与文件
OC]_ b36v appointed actuary 委任精算师
6!n%S Ut appointed auditor 委任核数师；委任审计师
b1;80P/: D appointed trustee 委任的受托人
^4yFLqrC appointer 委任人
GZ]; U] _ apportioned pro rata 按比例分摊
daZY;_{"o apportionment 分配；分摊
AT U
2\Y Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
vx_v/pD apportionment formula 分摊方程式
>p 7e6% apportionment of estate duty 遗产税的分摊
RSY{IY appraisal 估价；评估
cwx O|
.m appreciable growth 可观增长
G =+ sW appreciable impact 显着影响
i=<N4Vx appreciable increase 可观增长
b&Sk./
J6 appreciation 增值；升值
bg)yl iX appreciation against other currencies 相对其他货币升值
9c1n appreciation of the exchange value of Hong Kong dollar 港元汇值上升
,wlh0;, appreciation tax 增值税
q*<Df=+B appropriation 拨款；拨用；拨付
t$Z#zx X appropriation account 拨款帐目
!f \y3p*j Appropriation Bill 拨款法案
$CVbc% appropriation-in-aid system 补助拨款办法
<c6C +OWT, approved assets 核准资产
k]"Rg2>% approved basket stock 认可一篮子证券
<5~} !N X` approved budget 核准预算
Ee##:I [z approved charitable donation 认可慈善捐款
X] /r'Tz approved charitable institution 认可慈善机构
s Hu~;) approved currency 核准货币；认可货币
kN>AY'1 approved estimates 核准预算
x=bAR%i~ approved estimates of expenditure 核准开支预算
dO e|uQXyD approved overseas insurer 核准海外保险人
ts Z r n approved overseas trust company 核准海外信托公司
$IQ !g approved pooled investment fund 核准汇集投资基金
dHn Id2@# approved provident fund scheme 认可公积金计划
&Fl^&&1C approved provision 核准拨款
z TP3JOe( approved redeemable share 核准可赎回股份
6;GL>))' approved regional stock 认可地区性证券
Oav^BhUO approved retirement scheme 认可退休金计划
INrUvD /* approved subordinated loan 核准附属贷款
D;|4ZjM - arbitrage 套戥；套汇；套利
swnov[0 arbitrageur 套戥者；套汇者
h"' )D arbitrary amount 临时款项
R
gEKs"e arrangement 措施；安排；协定
c;ELAns> arrears 欠款
>b0e"e Gt arrears of pay 欠付薪酬
^6ZA2-f/<8 arrears of revenue 逾期未收税款；逾期未收的帐项
EpCUL@+ articles of association 组织章程；组织细则；组织章程细则
lYeot8 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
X .g")Bt7 ascertainment of profit 确定利润
^m{ kn8 "Asia Clear" “亚洲结算系统”
g Bq , So Asia Commercial Bank Ltd. 亚洲商业银行有限公司
%?C{0(Z{ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
gRKmfJ*u Asian Development Fund [ADF] 亚洲发展基金
. c+RFX@0 Asian dollar bond 亚洲美元债券
fdN-Zq@' Asian dollar market 亚洲美元市场
N@^?J@#V Asian dollar rate 亚洲美元利率
_'dsEF Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
A[ ZJS Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
_#e='~ ; asked price 沽盘；喊价；索价；卖方报价
bI=\n)sEz assessable income 应评税入息
h.g11xa assessable loss 应评税亏损
9QI\[lT& assessable profit 应评税利润
?jBn a
~ assessable value 应评税值
~-6Kl3Y assessed profit 估定利润
s0. yPA assessed value 经评估价值
Hi9 ;i/ assessment 评税；评定；估价；评税单
RIM"MR9qe= assessment number 评税编号；估价编号
I, .`w/I+ assessment of additional tax 补加税评税
9+Se G\Th assessment of performance 业绩评估；实绩评价
Tjl Ky Assessor 评税主任
e0*', asset price bubbles 资产价格泡沫
u /cL[_Q asset-backed securities 具资产保证的证券
^&DHBx"J assets accretion 资产增值
%n9}P ,
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ts%@1 Y? assets betterment statement 资产递增表；资产改进表
S0g5Ym
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Ps.O.2Z5ZB assets of the company passing on the death 死者去世时转移的公司资产
uyxU>yHV<g assets pledged as security for liabilities 用作负债抵押的资产
E'&UWD h assets portfolio 资产投资组合
3U@ p assets price 资产价格
yI bz\3 assets quality 资产质素
M 0 x5s@ assets realization 资产变现
o
1#XM/ Z assets refinancing arrangement 资产再集资安排
s N 7I~ assets securitization 资产证券化
_4rb7"b1 assets situated outside Hong Kong 在香港以外地方的资产
n\.K:t[: assets stripping 削减资产；拆卖资产
= M 7FD assets value 资产值
Uz\B^"i| assignee 承让人
klKAwC Q, assignment 转让；转让书；转让契
QM9~O#rL assignment of interest 权益转让
qw0tw2| assignment of letters patent and trade mark 专利证书及商标转让
z(> {"t<C assignment of property 物业转让；物业转让书
#v')iR"
assignment right 转让权
{ `KgyC W: assignor 转让人
^Q4w<s X' associate 有联系的人；有关连人士；相联者；合伙人；联系人
||}|=Sz Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
<Ky\ ^ associate member 附属会员
s+tS4E? associated body corporate 相联法人团体
C%"h 1zWE: associated company 相联公司；联属公司
o~gduNG# associated corporation 相联法团
$ZXy&?4 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
r[ ' T.yo 公认会计师公会〔英国〕
0d:t$2~C Association of Futures Exchange Brokers 香港期货经纪协会
ay'= M`uO_ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
#2I[F association of underwriters 承保人组织
2s y{ assumption of control 接管
vP3Fb;
assurance 担保；保险；转易；转易书
<= cj ) assurance of interest 权益的转易
X`:(-3 T at 19XX price 按一九ＸＸ年价格计算
xp1
+C{ at a discount 按赔价计算；按贴水价格计算；打折扣
*WfOB2rU at a premium 按溢价计算；按升水价格计算
+ yS"pOT at call 通知付款；按通知
q uv`~qn at constant market price 按固定市价计算
bI@+ Or at constant price 按固定价格计算
W]_+ 3qvZ at cost 按成本计算
LZM[Wg# at current market price 按当时市价计算；按现时市价计算
.ymR%X_k at current price 按当时价格计算；按现时价格计算
*2 4P T7 at factor cost 按要素成本计算；按生产要素成本计算
\Q*3 /_}G at money-of-the-day price 按付款当日价格计算
f&ZxG,]H i at or better 按指定或较佳价位〔买卖指令〕
>('L2]4\ v at par 按面值计算；平价
:{LVS
nG at sight 见票即付
&.=d,XK N at the close 按收市盘
U-3KuR+ 0 at the opening 按开市盘
&EXql'] attestation 见证；见证条款
'7wI 2D at-the-money option 平价期权
L,waQk / @ attorney 受权人；受托代表人
^gH.5L0]gH attornment 新拥有人承认书
phl5E:fIKx attributable profit 可归属利润
}^?dK3~q attributable share value 可归属股份价值
6H VS0 Auckland Stock Exchange 奥克兰证券交易所
7SXi#{ auction 拍卖
/Rx%}~x/m auctioneer 拍卖商
11X- X audit 审计；核数
E^1uZI\z Audit Commission 审计署
RX =C)q2c Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
!F; W#Gc 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
i <bFF03*S audit review 帐目审查
Kdx?s;i Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
f&8&UL>e` audited account 审计帐目；经审计的帐目
5p94b*l audited annual account 经审计的周年帐目
i layU audited balance sheet 经审计的资产负债表
_ 9#4 auditor 核数师；核数主任；审计师
(LTm!"Q auditor's certificate 核数师证明书；审计师证明书
5$GE 3IER8 auditor's report 核数师报告；审计师报告
u+[ZWhKUp Aussie bond 澳元债券
rA8neO) austerity budget 紧缩预算
=
Yh>5A Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
0D|^S< z6 Australia All Ordinaries Index 澳洲所有普通股票指数
4zpprh+`K Australian Dollar [AUD] 澳元
/r[0Dw Australian Options Market 澳大利亚期权市场
ub+>i Australian Securities Commission 澳洲证券事务监察委员会
0RYh4 '=F Australian Society of Certified Practising Accountants 澳洲执业会计师公会
SG8|xoL Australian Stock Exchange 澳大利亚证券交易所
~e~4S~{ Austrian Schilling [ATS] 奥地利先令
D>?%p"e authentication 认证；鉴证
lp!@uoN^T authority to purchase 委托购买证；委购书
D D"]as"# authorization 认可；核准；授权；授权书
<z %zz c1s authorization by direction 指示授权
G:c)e ,pD authorization by instruction 指令授权
*@cXBav/< authorization by warrant 令状授权
b&H A_G4 authorization of unit trust 单位信托的认可
!ygh`]6V authorized agent 指定代理人
h+,zfVJu authorized capital 法定资本
2B=yT8 authorized clerk 出市员
UR1U; k authorized dealer 认可交易商
W kXa%OZ authorized financial institution 认可财务机构
2P!Pbl< authorized fund 认可基金
ud'r ?QDM authorized fund house 获授权的基金公司；认可基金公司
f/*Xw {s# authorized institution 认可机构
_D$| lk- authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Ga. a"\F.V authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
}4#%0x`w authorized insurer 获授权保险人；获认可承保人
!j%v Ue;t authorized investment 特准投资项目
@,i:fY authorized person 获授权人
MHI0>QsI authorized representative 获授权代表
~BrERUk authorized share capital 法定股本
c/x ^I{b* automated quotation system 自动报价系统
6Nj\N oS Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
iKLN !QR 自动交易系统〔香港期货交易所有限公司〕
Wl;F]_|* ( automatic adjustment mechanism 自动调整机制
(t>BO`, automatic adjustment system 自动调整系统
jNaK] Automatic Clearing House 自动票据交换所
rVt6tx
automatic exchange rates accumulation system 自动化汇率累集系统
S,n*1&ogj Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
qI^6}PB automatic teller machine [ATM] 自动柜员机
3"6lPUS autopay 自动转帐
5``/exG> available assets 可用资产
l yF~E available fiscal reserve 现存财政储备
DN;g2 R`f available profit 可用利润
f lR6^6 E Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
qg'RD]a> R average 平均；平均数；海损
~>k<I:BtrT average basic salary 平均基本薪金
9,`WQ+OI average consumer expenditure 平均消费开支；一般消费开支
%%G2w6 3M average cost 平均成本
A%k@75V@ average cost of land production 增辟土地平均成本
l<(MC R* average daily turnover 平均每日成交额
2%. A{! average daily wage rate 平均每日工资率
pu0I hDMn average expenditure pattern 平均开支模式
3-lJ] 7OT average growth rate 平均增长率
S'9T>&<Kn average net fixed assets 固定资产平均净值
/ /3iai average of relatives 相对价格平均数
FU;Tv ). average price 平均价格
wta\C{{ average propensity to consume 平均消费倾向；一般消费倾向
? Z.p.v average propensity to save 平均储蓄倾向；一般储蓄倾向
aVNRhnM average rate 平均率
*q=pv8&*s average revenue 平均收入；平均收益
|k^'}n average stock 平均库存；平均存货
=v:vc~G6 average yearly rent 平均年租
} NMA($@A avoidance of double taxation 避免双重课税
DJS0;!#
|O avoidance of tax 避税
