A:
HQCxO? A share Ａ股；甲类股份
*:{s|18Pj abatement of tax 减税；减扣免税额
^<}9# q/rt ABN AMRO Bank N.V. 荷兰银行
;}@.E@s%' above-the-line expenditure 线上项目支出；经常预算支出
G%jgr "]\z above-the-line receipt 线上项目收入；经常预算收入
' JU(2mF ABSA Asia Limited 南非联合亚洲有限公司
A,Wwt
[Qw absolute change 绝对数值变更
;6KcX \g- absolute expenditure 实际开支
"v@Y[QI absolute guideline figure 绝对准则数字
{E@Fk, absolute interest 绝对权益
&)zNu absolute order of discharge 绝对破产解除令
3CL/9C> absolute profit margin 绝对利润幅度
C& BR yo absolute value 实值；绝对值
`*g(_EZsS absolutely vested interest 绝对既得权益
,&e0~ absorbed cost 已吸收成本；已分摊成本
'y [74?1 absorption 吸收；分摊；合并
($pN OG H absorption rate 吸收率；摊配率；分摊率
;|}N\[fk%] ACB Finance Limited 亚洲商业财务有限公司
K!Te*?b acceptable form of reciprocity 合理的互惠条件
2Te c#eYe acceptable rate 适当利率；适当汇率
L-?
?%_= acceptance agreement 承兑协议
z kt`7Pg;J acceptance for honour 参加承兑
-K eo q acceptor 承兑人；接受人；受票人
z6)b XL[f acceptor for honour 参加承兑人
*:gx1wd accident insurance 意外保险
t~]n"zgovz Accident Insurance Association of Hong Kong 香港意外保险公会
ro fj&{w accident insurance scheme 意外保险计划
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Rd accident year basis 意外年度基准
H=RzY -\a% accommodation 通融；贷款
Le RyS] accommodation bill 通融票据；空头票据
3`.*~qW accommodation party 汇票代发人
U*(/eEtd- account balance 帐户余额；帐户结余
~" |MwR!0 account book 帐簿
VwvL account collected in advance 预收款项
1yC_/Va1 account current book 往来帐簿
: fMQ,S0 account of after-acquired property 事后取得的财产报告
FjR/_GPo6 account of defaulter 拖欠帐目
E6JfSH# account payable 应付帐款
5.! O C5tO account payee only [A/C payee only] 只可转帐；存入收款人帐户
#{K}o} account receivable 应收帐款
0)F.Y,L account receivable report 应收帐款报表
Z.'j7(tu account statement 结单；帐单；会计财务报表
QOiPDu=8z account title 帐户名称；会计科目
v=5H,4UMA accountant's report 会计师报告
HVjN<H IqM Accountant's Report Rules 会计师报告规则
Pt5"q3ec{T accounting and auditing procedure 会计与审计程序；会计与核数程序
A0X'|4I Accounting Arrangements 《会计安排》
mh#NmW>n accounting basis 会计基础
6 Cw+ accounting by Official Receiver 破产管理署署长呈交的帐目
/5:2g# S4 Accounting Circular 《会计通告》
epN> ;e z accounting class 会计类别
!iv6k~.e'2 accounting date 记帐日期；会计结算日期
_|+}4 ap accounting for money 款项核算
sjGy=d{:oL Accounting Officer 会计主任
v z6No%8X accounting period 会计报告期；会计期
4fauI%kc accounting policy 会计政策；会计方针
}u P`=T!"8 accounting practice 会计惯例
" GRR,7A accounting principle 会计准则
& pHSX accounting record 会计记录
qlSI| @CO accounting report 会计报告
=jv3O .z q Accounting Services Branch [Treasury] 会计事务部〔库务署〕
rebnV &- Accounting Society of China 中国会计学会
e~oh%l^C72 accounting statement 会计报表
<<'%2q5 accounting system 会计制度；会计系统
BOt1J_;(rO accounting transaction 会计事项；帐务交易
`vjn,2S} accounting treatment 会计处理
)qSjI_qt5 accounting year 会计年度
]31>0yj[Q accretion 增值；添加
4 .Kl/b ; accrual 应计项目；应累算数目
?vt#M^Q
accrual basis 应计制；权责发生制
aa2 vk )~ accrual basis accounting 应计制会计；权责发生制会计
o8 _)) accrue 应累算；应计
W ( 5XcP( accrued benefit 应累算利益
T<?
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C)UL{n accrued cumulative preference share dividend 应累算的累积优先股股息
{%wF*?gk accrued expenses 应累算费用
=hRo#]{(K accrued interest payable 应付利息；应计未付利息
%_Q+@9 accrued interest receivable 应收利息；应计未收利息
Ec/ &?|$ accrued right 累算权益
.*}!XKp0j accruing profit 应累算的利润
A1 Ru&fd! accumulated fiscal reserve 累积财政储备
)[b\wrc accumulated profit 累积利润；滚存溢利
M$ u.l I accumulated reserve 累积储备
{ 9:vq| accumulation of surplus income 累积收益盈余
| $|B0mj acquired assets 既得资产
Es<& 6 acquisition 收购；购置；取得
;*%3J$ T+ acquisition cost 购置成本
,J6t
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YCl&}/.pA acquisition of 100% interest 收购全部股权
E)3Ah! acquisition of control 取得控制权
e5AZU7% . acquisition of fixed assets 购置固定资产
\LG0 acquisition of shell “买壳”
IA%|OVAfF acquisition price 收购价
:o3> act of God 天灾
p=!12t acting partner 执事合伙人
RGgePeaw active market 买卖活跃的市场；交投畅旺的市场；旺市
8Z |A'M active partner 积极参与的合伙人
p!> 5}f6 active trading 交投活跃
<-6f}wN actual circulation 实际流通
%$D n);6= actual cost 实际成本
VLPPEV-u actual expenditure 实际开支；实际支出
2Tp @;[!3 actual income 实际入息；实际收入；实际收益
zMke}2 actual market 现货市场
FEH+ PKSc actual price 现货价；实际价格
_C@A>]GT actual profit 实际利润
Ql i#=0{` actual quotation 实盘；实际价位；实际报价
XX7zm_>+ actual year basis 按实际年度计算
C '~E q3 actuals 实货
lVv'_9yg actuarial investigation 精算调查
YsO3( HS actuarial principle 精算原则
q nb#~=x^ actuarial report 精算师报告
GIb,y,PDB Actuarial Society of Hong Kong 香港精算学会
ARUzEo
gcf actuarial valuation 精算师估值
e 0<Wed actuary 精算师
u>ZH-nw O ad referendum agreement 暂定协议；有待覆核的协定
F MX ^k ad valorem duty 从价税；按值征税
,ZI#p6 ad valorem duty system 从价税制
|A.nP9 hW ad valorem fee 从价费
dVMduo ad valorem tariff 从价关税
S
awf]/ additional allowance 额外免税额
mxnu\@}( additional amount for unexpired risk 未过期风险的额外款额
G %A!yV additional assessable profit 补加应评税利润
A^c
( additional assessment 补加评税
' hDs.Wnu
additional commitment 额外承担
*Sg6 VGP additional commitment vote 额外承担拨款
YEa<zhO8 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
XuoyB{U additional dependent parent allowance 供养父母额外免税额
A("\m>g$b additional provision 额外拨款
$D='NzE/ additional stamp duty 附加印花税
e:l7 w3?O additional tax 补加税罚款；补加税款
KV 8O k Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
{[4.<|26 adjudged bankrupt 被裁定破产
:d6]rOp X adjudicated bankrupt 裁定破产人
x4i&;SP0 adjudication fee 裁定费；评定印花税额手续费；评估契据费
!hFzIp adjudication of bankruptcy 裁定破产；宣告破产
ekW#| adjudication of insolvency 裁定无力偿还债务
<(t{C8>g% adjusted actual 经调整的实数；调整后的实数
Q#F9&{'l adjusted current assets 经调整的流动资产；调整后的流动资产
o@ m7@$ 7 adjusted figure 经调整的数字；调整后的数额
4T6 : C?V adjusted liabilities 经调整的负债；调整后的负债
c|@OD3w2lM adjusted loss 经调整的亏损；调整后的亏损
4/V;g%0uN; 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
'l < Oj&E adjusted profit 经调整的利润；调整后的利润
]u^ybW" adjusted surplus 经调整的盈余额；调整后的盈余额
QFK'r\3 pU adjusted value 经调整的价值；调整后的价值
rB-R(2
CCN adjustment 调整；修订；理算〔保险〕
|!81M| H adjustment centre 调剂中心
GkxQ EL adjustment lag 调整过程的时间差距；调整时差
4k9$'
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p"7]zq]' adjustment of loss 亏损调整
O=vD6@QI adjustment process 调整过程；调整程序
6i;q=N$' adjustment range 调整幅度
Zt&
7p administered exchange rate 受管制汇率
LSR0yCU
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
i= R%MH+ administration expenses 行政费用
K8 /jfm administration fee 手续费；行政费
E9b>w P administration in bankruptcy 破产管理
1+"d-`'Z2O administration order 遗产管理令
qpQiMiB#g' administrator 管理人；遗产管理人
l, 9r d[ administrator of the estate 遗产管理人
R|k:8v{V= admission of debt 债项承认书
P v=]7> e admission of proof 接纳债权证明
f9OY> |a9 advance 放贷款项；垫付款项；预支款项；预付款项
Y[| 9
+T advance account 暂支帐目；预付款帐户
ahdwoB advance compensation 预付补偿金
2%v6h advance from shareholder 股东垫款
p' 6h9/ advance pending reimbursement 预支以待日后付还
6B]i}nFH{+ advanced economy 先进经济体系
f,kV advancement 预付；预付财产
>7)QdaB advances warrant 垫款令
rmi&{o: advancing 贷出
R_9M-RP6* adverse balance 逆差
'9 'f\ adverse exchange 逆汇
G5|'uKz2" advertisement addressed to shareholders 在报章刊登的致股东通告
62kA(F 0e, advice for collection 托收通知书
XTA:Y7"O advice of drawing 提款通知书；汇票通知书
#]QS advice of payment 付款通知
Q8A+\LR~) Advisory Committee [Securities and Futures Commission]
# F6<N]i 谘询委员会〔证券及期货事务监察委员会〕
:L6%57 Advisory Committee on Diversification 经济多元化谘询委员会
(0l>P]"n affidavit 誓章；遗产申报誓章
d}
5 affidavit of no receipt 述明无收款的誓章
A#{I- *D[ affiliate 联号；联营公司；附属公司
p I.~j]*:{ affiliated company 附属公司；联号；联营公司
o^/ fr&,9 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
W0;QufV affordability 负担能力
jd2 p~W African Development Bank [AfDB] 非洲开发银行
]N,'3`&:: after-acquired property 事后取得的财产
n^rbc ;} after-hours dealing 市后交易
!acuOBv, after-tax profit 税后盈利；税后利润；税后溢利
h+7U'+|%A agency agreement 代理协议
lKf kRyO_S agency expenses 代理机构的开支
nVr V6w agency fee 代理费
PbY.8d%2/k Agency Law 《代理法》
$2Awp@j agent 代理人；承销人
8#R%jjr%T agent of company 公司代理人
W9{;HGWS agent's fee 代理人费；经纪费
)y6 aggregate 总计；总数；总体数字
}O+S} Hbwy aggregate amount 总款额；总额
:#\jx
aggregate assets and liabilities 总体资产与负债
]<ay_w; aggregate at constant price 按固定价格计算的总体数字
I?nU+t; aggregate demand 总需求
6kME m)YjT aggregate gross position 总持仓量
3s RI 7g aggregate limit 总限额
EiP N44( aggregate of salaries tax 合计薪俸税
WZjR^ 6 aggregate performance 总体表现；总体业绩
lYS " aggregate supply 总体供应
@ Z7s3b aggregate surplus 总盈余
vX ZP> aggregate total 整体总额
?%%vQ ? aggregate value 总值；合计价值
3 g:P>( aggregated basis 合计基准
]k BC,m( aggregated net chargeable income 合计应课税入息实额
t0Lt+E|J aggregation 合并计算；合计；总和
N"0>)tG aggregation of incomes of husband and wife 夫妇入息合并计算
gK "(;Jih$ aggregation of property 财产的总和
G^z>2P agio 差价；贴水
,Y#f0 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》
UV</Nx)3 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
APJFy@l} 《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》
t'yh&44_ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
7*%}=. 《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》
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2`sL) Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
kyZZ 0 《香港政府和大韩民国政府关于相互促进和保护投资协定》
|MN2v[y agreement for a settlement 授产协议
qG2P?D R agreement for assignment 转让协议
e|>@ >F]K agreement for sale 售卖协议；买卖协议
QxuU3#l agreement for sale and purchase 买卖协议
\F\xZ.r agreement for the payment of interest 支付利息协议
Gm > =s agreement for the repayment of money 还款协议
R&:Qy7" agreement of reinsurance 再保险协议
&|h9L' mr Agricultural Bank of China 中国农业银行
z_#HJ}R= air passenger departure tax 飞机乘客离境税
X{[$4\di{ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
ug'^$geM airport tax 机场税
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&Ry51 alcohol duty 酒精税
-<AGCiLz alienation 让与；让渡；转让
dj4a)p|YN alimony 生活费；赡养费
@HE?G All Ordinaries Index [AOI] 所有普通股指数
BlM(Q/z all risks 全险；综合险
U ]B-B+- All Sales Record for Stock Market 《股票市场成交报告》
O;&5>
W,Z Allied Capital Resources Limited 新联财务有限公司
I.>8p]X all-items index [Consumer Price Index] 总指数〔消费物价指数〕
1(_[awBx allocation letter 拨款信件
Su[(IMw allocation of fund 分配款项；预留款项
0W_u"UY$c allocation of profit 利润分配；溢利分配
,1.Td=lY$ allocation warrant 拨款令
w_;$ahsu ~ allotment 分配；配股
Lo Y*,Aa& allotment notice 股份配售通知；配股通知
(=Oo=8\ allotment of shares 股份分配
.]a`-Ofn allowable 可获宽免；免税的
LF)wn -C} allowable business loss 可扣除的营业亏损
0bD\`Jiv, allowable expenses 可扣税的支出
Au{ b1n allowance 免税额；津贴；备抵；准备金
90-s@a3B-j allowance for debts 债项的免税额
R:e cLbC allowance for depreciation by wear and tear 耗损折旧免税额
knfmJUT allowance for funeral expenses 殡殓费的免税额
JV8*;n%}- allowance for inflation 为通货膨胀而预留的款项；通胀准备金
g&Uu~;jq] allowance for repairs and outgoings 修葺及支出方面的免税额
g $^Yv4 allowance to debtor 给债务人的津贴
h SN38wy alteration of capital 资本更改
><. *5q alternate trustee 候补受托人
)nq(XM7 amalgamation 合并
:22wq{ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
%h;1}SFl0 ambit of charges 征税范围；收费范围
TTWi wPo59 amended valuation 经修订的估值
|+JC'b?, American Commodities Exchange 美国商品交易所
ccx0aC3@I American Express Bank Limited 美国运通银行
bj_/ American Stock Exchange 美国证券交易所
Z.rhM[*+0C amortization 摊销
/ %F,
amount due from banks 存放银行同业的款项
c+O:n:L amount due from banks abroad 存放海外银行同业的款项
wbk$(P'g N amount due from holding companies 控股公司欠款
obv_?i1 amount due from local banks 存放本港银行同业的款项
(yeWArQ amount due to banks 银行同业的存款
]US!3 R^ amount due to banks abroad 海外银行同业的存款
AM#s2.@ amount due to holding companies 控股公司存款
:QHh;TIG=< amount due to local banks 本港银行同业的存款
,g3n/'rP% amount due to outport banks 外埠银行同业的存款
!/! Fc'A amount for note issue 发行纸币的款额
E8 wkq ZN amount of bond 担保契据的款额
L$"pk{' amount of consideration 代价款额
a] 6d hQ` amount of contribution 供款数额
>svx
8CT amount of indebtedness 负债款额
Gv[(0 amount of principal of the loan 贷款本金额
,w= u? amount of rates chargeable 应征差饷数额
cK\?wZ| Y amount of share capital 股本额
e5"5 U7 amount of sums assured 承保款额
H|MAbx
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[ A]
+Azc amount of vote 拨款数额
t1$pl6&, amount payable 应付款额
I* g[Y = amount receivable 应收款额
/YvwQ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
jfam/LL{V analysis 分析
Adf nd ancillary risk 附属风险
r;>.*60AT annual account 周年帐目；周年帐目报表；年度决算；年结
10GU2a$0"$ annual accounting date 年结日期
_?K,Jc8j. annual allowance 每年免税额；年积金；年度津贴；年津
%W X^']p annual balance 年度余额
Id >I.e4 annual disposable income 每年可动用收入
;
0M"T[c annual estimates 周年预算
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`hZ annual fee 年费
znIS2{p/` annual general meeting 周年大会
C}pQFL{B5 annual growth rate 年增率；每年增长率
;<%th annual long-term supplement 长期个案每年补助金
3a}c'$F>_' annual pensionable emolument 可供计算退休金的年薪
%F}d'TPx annual report 年报
F ^m;xy Annual Report on the Consumer Price Index 《消费物价指数年报》
W A*1_ annual return 周年报表；周年申报表；每年报税表格
M!%|IKw Annual Return Rules 《周年报表规则》
-3m!970 annual review of consumer prices 每年消费物价回顾
t8. 3 annual roll-forward basis 逐年延展方式
|eJR3o annual salary 年薪
I S dB5Va annual statement 年度报表；年度决算表
Im]6-#(9\| Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
@~&^1%37) annuitant 年金受益人
o!c~"
annuity 年金
Ka%#RNW annuity contract 年金合约
i.KRw6 annuity on human life 人寿年金
Qv] rj]% antecedent debt 先前的债项
hDBo
XIK ante-dated cheque 倒填日期支票
!-&;t7R anticipated expenditure 预期开支
> 9y y91H anticipated net profit 预期纯利
0h{&k7T<7 anticipated revenue 预期收入
GNHW bC6_m anti-inflation measure 反通货膨胀措施
OsRizcgdA anti-inflationary stance 反通货膨胀立场
UgZL<} apparent deficit 表面赤字
g'2; /// apparent financial solvency 表面偿债能力
F%O+w;J4 apparent partner 表面合伙人
<,U$Y> application for personal assessment 个人入息课税申请书
{M\n application of fund 资金应用
'tjqfR application to release as liquidator and to destruct the books of accounts and documents
8kE3\#);\ 申请免除清盘人职务及毁灭帐簿与文件
l?Ibq} [~ appointed actuary 委任精算师
7?);wh 7` appointed auditor 委任核数师；委任审计师
T`]P5Bk8r appointed trustee 委任的受托人
k[f_7lJ2 appointer 委任人
oR3t vw. apportioned pro rata 按比例分摊
CW.T`F apportionment 分配；分摊
!;${2 Q Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
ocZ^rqo2w apportionment formula 分摊方程式
[N<rPHT apportionment of estate duty 遗产税的分摊
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Qx appraisal 估价；评估
L@ejFXQ g appreciable growth 可观增长
2lqy <o appreciable impact 显着影响
),^pi? appreciable increase 可观增长
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appreciation 增值；升值
9w=[}<E appreciation against other currencies 相对其他货币升值
k]2_vk^ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
MN: LL
< appreciation tax 增值税
E Q:6R|L appropriation 拨款；拨用；拨付
|=V~CQ] appropriation account 拨款帐目
y'non 0P. Appropriation Bill 拨款法案
>Pvz5Hf/wW appropriation-in-aid system 补助拨款办法
;krIuk- approved assets 核准资产
Yvu?M8aK! approved basket stock 认可一篮子证券
,/!^ZS* approved budget 核准预算
#u +~ ^M approved charitable donation 认可慈善捐款
HuQdQ* Q approved charitable institution 认可慈善机构
vTIRydg2b approved currency 核准货币；认可货币
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>.=q: approved estimates 核准预算
1jaK N* approved estimates of expenditure 核准开支预算
cIP%t pTW. approved overseas insurer 核准海外保险人
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\4w approved overseas trust company 核准海外信托公司
e{ *yV#Wl approved pooled investment fund 核准汇集投资基金
;<nJBZB9u
approved provident fund scheme 认可公积金计划
@Qp#Tg<' approved provision 核准拨款
Gi*_ & approved redeemable share 核准可赎回股份
Hxleh><c- approved regional stock 认可地区性证券
?I\,RiZkz^ approved retirement scheme 认可退休金计划
%3 6@1l-N approved subordinated loan 核准附属贷款
#q xo1uV(c arbitrage 套戥；套汇；套利
$I4Wl:(~} arbitrageur 套戥者；套汇者
)CgH|z:=b arbitrary amount 临时款项
wxT( ktE arrangement 措施；安排；协定
8Dn~U :F/? arrears 欠款
wzBw5n f\ arrears of pay 欠付薪酬
Yb1Q6[! arrears of revenue 逾期未收税款；逾期未收的帐项
a>Zp?*9 articles of association 组织章程；组织细则；组织章程细则
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AF6n Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
L^bX[.uZw ascertainment of profit 确定利润
rZE+B25T~ "Asia Clear" “亚洲结算系统”
Lu5X~6j"$ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
o/oLL w Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
w"? Rb A Asian Development Fund [ADF] 亚洲发展基金
LC\U6J't1 Asian dollar bond 亚洲美元债券
Z9Z\2t Asian dollar market 亚洲美元市场
R dNL f Asian dollar rate 亚洲美元利率
| IS$Om Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
q>5j (,6F Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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Qb3}a\ asked price 沽盘；喊价；索价；卖方报价
Fh|{ib assessable income 应评税入息
DKkilqVM assessable loss 应评税亏损
:T<5Tq*+x assessable profit 应评税利润
h Vu i.] assessable value 应评税值
!(Y,2{ assessed profit 估定利润
*kEzGgTzoS assessed value 经评估价值
8DM! ]L assessment 评税；评定；估价；评税单
? nq%'<^^ assessment number 评税编号；估价编号
@[ Q`k=h$ assessment of additional tax 补加税评税
ydAiH*> assessment of performance 业绩评估；实绩评价
syI|gANT/r Assessor 评税主任
'g3T'2"`5 asset price bubbles 资产价格泡沫
+(^H L3 asset-backed securities 具资产保证的证券
9[sOh< W assets accretion 资产增值
\ N$)Q.M assets and liabilities 资产与负债
+[_3h9BK assets betterment statement 资产递增表；资产改进表
gYe6(l7m assets lending 实物放款；有抵押贷款
O~Bh(_R& assets of the company passing on the death 死者去世时转移的公司资产
W!Fc60>p@f assets pledged as security for liabilities 用作负债抵押的资产
6 Rmdf>a assets portfolio 资产投资组合
R z[3cN)?q assets price 资产价格
G\B+bBz assets quality 资产质素
s[t<2)i assets realization 资产变现
d[XMQX assets refinancing arrangement 资产再集资安排
"\ =Phqw assets securitization 资产证券化
cLw|[ !5: assets situated outside Hong Kong 在香港以外地方的资产
Lw%_xRn) assets stripping 削减资产；拆卖资产
=G" ney2 assets value 资产值
K 9y~
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TPak,h(1 assignment 转让；转让书；转让契
w w #kc!' assignment of interest 权益转让
6CSoQ|c{ assignment of letters patent and trade mark 专利证书及商标转让
0%4OmLBT assignment of property 物业转让；物业转让书
]hoq!:>M1 assignment right 转让权
k+vfZ9bD(J assignor 转让人
m/ID3_ associate 有联系的人；有关连人士；相联者；合伙人；联系人
k[,0k P; Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
VqxK5 associate member 附属会员
K<kl2 # associated body corporate 相联法人团体
G= SMz+z associated company 相联公司；联属公司
S4' <kF0z associated corporation 相联法团
*[|+5LVn Association of Chartered Certified Accountants [ACCA] [United Kingdom]
}W&9} 9p" 公认会计师公会〔英国〕
{ 8oGWQgrj Association of Futures Exchange Brokers 香港期货经纪协会
F \ |4zM Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
=%7s0l3z association of underwriters 承保人组织
0/9]T Ic assumption of control 接管
ivyaGAF}+o assurance 担保；保险；转易；转易书
_x |.\j assurance of interest 权益的转易
3!vzkB r at 19XX price 按一九ＸＸ年价格计算
?~!9\dek, at a discount 按赔价计算；按贴水价格计算；打折扣
n?;rWq" at a premium 按溢价计算；按升水价格计算
xu%eg] at call 通知付款；按通知
1<5Ug8q at constant market price 按固定市价计算
tC5-^5[y at constant price 按固定价格计算
UGj | )/ at cost 按成本计算
f c9@l a at current market price 按当时市价计算；按现时市价计算
]5Dh<QY&. at current price 按当时价格计算；按现时价格计算
-V;BkE76 at factor cost 按要素成本计算；按生产要素成本计算
C+[)^ 2M{ at money-of-the-day price 按付款当日价格计算
=0 !j"z= at or better 按指定或较佳价位〔买卖指令〕
RZ;s_16GQ at par 按面值计算；平价
Poa&htxe1 at sight 见票即付
yMTO 5~U{ at the close 按收市盘
` 48Ql at the opening 按开市盘
Y]](.\ff attestation 见证；见证条款
}a.j~>rq at-the-money option 平价期权
zn7)>cQ905 attorney 受权人；受托代表人
bI8uw|c attornment 新拥有人承认书
,i sjiy
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E)ZL +( attributable share value 可归属股份价值
/jGV[_Q=P Auckland Stock Exchange 奥克兰证券交易所
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~|w auction 拍卖
^YropzHZ4E auctioneer 拍卖商
&i.sSqSI5 audit 审计；核数
7GWOJ^) Audit Commission 审计署
7C vBE;i Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
nosD1sS.K8 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〕
B4wRwrVI> audit review 帐目审查
[ ~ 2imS Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
j49Uj}:j audited account 审计帐目；经审计的帐目
$LFL4Q audited annual account 经审计的周年帐目
%yu =,J j audited balance sheet 经审计的资产负债表
(QJe-)0_y auditor 核数师；核数主任；审计师
rp{|{>'`.q auditor's certificate 核数师证明书；审计师证明书
x3Y)l1gh auditor's report 核数师报告；审计师报告
b*M?\ aA Aussie bond 澳元债券
n P]!{J] austerity budget 紧缩预算
_lFw1pa#\ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
l
$"hhI8 Australia All Ordinaries Index 澳洲所有普通股票指数
$2?j2}M Australian Dollar [AUD] 澳元
fe,6YXUf Australian Options Market 澳大利亚期权市场
=I)43ah d Australian Securities Commission 澳洲证券事务监察委员会
^W, 5A;*3 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
(6Z^0GL Australian Stock Exchange 澳大利亚证券交易所
+E_yEH7_) Austrian Schilling [ATS] 奥地利先令
{svo!pN: authentication 认证；鉴证
mPk' a authority to purchase 委托购买证；委购书
XW" 0:}`J authorization 认可；核准；授权；授权书
]| +M0:2? authorization by direction 指示授权
9|#cj Hf authorization by instruction 指令授权
});R jg authorization by warrant 令状授权
7-!n- authorization of unit trust 单位信托的认可
va 'F '| authorized agent 指定代理人
E3]WRF;l authorized capital 法定资本
So'.QWzX authorized clerk 出市员
@q q"X'3t authorized dealer 认可交易商
,0 q1Id authorized financial institution 认可财务机构
yi>A ogQ, authorized fund 认可基金
;ryNfP% authorized fund house 获授权的基金公司；认可基金公司
RbXR/Rd authorized institution 认可机构
O6R)>Y4 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
ElV!C}g authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
5;U Iz@BJ authorized insurer 获授权保险人；获认可承保人
v/.'st2% authorized investment 特准投资项目
f,KB B BbG authorized person 获授权人
cN8Fn4gq authorized representative 获授权代表
'in%Gii authorized share capital 法定股本
%BP>,E/w automated quotation system 自动报价系统
k[;)/LfhS Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
<\u3p3"[4 自动交易系统〔香港期货交易所有限公司〕
IrqM _OjC automatic adjustment mechanism 自动调整机制
"+-
'o+ automatic adjustment system 自动调整系统
_y_}/ Automatic Clearing House 自动票据交换所
{YzCg f automatic exchange rates accumulation system 自动化汇率累集系统
f 7lj,GAZ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
yXJ25Axb automatic teller machine [ATM] 自动柜员机
b j`\;_oo autopay 自动转帐
YcN|L&R. available assets 可用资产
)ffaO S!\ available fiscal reserve 现存财政储备
nQjpJ
/= available profit 可用利润
'\tI| Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
c R/Nl pX average 平均；平均数；海损
C,Nf|L((6 average basic salary 平均基本薪金
1 _?8 OU average consumer expenditure 平均消费开支；一般消费开支
!m+Pd.4TaB average cost 平均成本
Qs6Vu)U= average cost of land production 增辟土地平均成本
Nc7"`!;-
average daily turnover 平均每日成交额
|E v|A9J! average daily wage rate 平均每日工资率
d8wVhZKI" average expenditure pattern 平均开支模式
&aLTy&8Fv average growth rate 平均增长率
:* M?RL@j average net fixed assets 固定资产平均净值
m-vn5OX average of relatives 相对价格平均数
K)7T]z` average price 平均价格
l< f9$l^U average propensity to consume 平均消费倾向；一般消费倾向
8(L$a1#5W average propensity to save 平均储蓄倾向；一般储蓄倾向
<\~v$=G average rate 平均率
_SAM8!q4, average revenue 平均收入；平均收益
,X4+i8Yc average stock 平均库存；平均存货
[-])$~WfW average yearly rent 平均年租
6]?mjG6 avoidance of double taxation 避免双重课税
3' i6<
avoidance of tax 避税
