A:
/B@% pq A share Ａ股；甲类股份
qm8n7Z/ abatement of tax 减税；减扣免税额
jnp6qpY{ ABN AMRO Bank N.V. 荷兰银行
11<@++,i above-the-line expenditure 线上项目支出；经常预算支出
a/ <pf\O above-the-line receipt 线上项目收入；经常预算收入
csX*XiDWm ABSA Asia Limited 南非联合亚洲有限公司
gQd=0"MV absolute change 绝对数值变更
8+|V!q absolute expenditure 实际开支
q\t>D
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w+9C/U;|s absolute interest 绝对权益
J=SB/8tQ)T absolute order of discharge 绝对破产解除令
a-A+.7 absolute profit margin 绝对利润幅度
s.`%Z Dl@Y absolute value 实值；绝对值
Ya&\ly
/i absolutely vested interest 绝对既得权益
f93rY < absorbed cost 已吸收成本；已分摊成本
% r absorption 吸收；分摊；合并
7R<u=U absorption rate 吸收率；摊配率；分摊率
.cT$h?+jyl ACB Finance Limited 亚洲商业财务有限公司
*CY6
a
acceptable form of reciprocity 合理的互惠条件
CDw Iq>0j acceptable rate 适当利率；适当汇率
'"]>`=R acceptance agreement 承兑协议
0?Tk* X acceptance for honour 参加承兑
o% ^k T& acceptor 承兑人；接受人；受票人
5?{ >9j5 acceptor for honour 参加承兑人
_l!U[{l*d accident insurance 意外保险
*o e0= Accident Insurance Association of Hong Kong 香港意外保险公会
w4fJ`, accident insurance scheme 意外保险计划
&PBWJ?@O)r accident year basis 意外年度基准
D*T$ v
accommodation 通融；贷款
wdcryejCkr accommodation bill 通融票据；空头票据
S5E,f?l accommodation party 汇票代发人
OZB}aow account balance 帐户余额；帐户结余
&>zy_) account book 帐簿
?fa , [r|G account collected in advance 预收款项
l`FR.)2h account current book 往来帐簿
a EFe!_QY account of after-acquired property 事后取得的财产报告
`k{ ff account of defaulter 拖欠帐目
w[ YkTv account payable 应付帐款
@@{_[ir account payee only [A/C payee only] 只可转帐；存入收款人帐户
vgQhdtt account receivable 应收帐款
kk_9G -M account receivable report 应收帐款报表
me[J\MJ;w^ account statement 结单；帐单；会计财务报表
?V5Pt s account title 帐户名称；会计科目
oY2?W accountant's report 会计师报告
kL PO+lg+ Accountant's Report Rules 会计师报告规则
8~s-t accounting and auditing procedure 会计与审计程序；会计与核数程序
%YvSHh;c Accounting Arrangements 《会计安排》
*4 hOCQ[ accounting basis 会计基础
\p@nH%@v accounting by Official Receiver 破产管理署署长呈交的帐目
X \p`pw$ Accounting Circular 《会计通告》
3
!> L? accounting class 会计类别
o.A} `` accounting date 记帐日期；会计结算日期
t=W$'*P0} accounting for money 款项核算
Ca5Sc, no Accounting Officer 会计主任
}OP%p/eY accounting period 会计报告期；会计期
Wr HgF*[ accounting policy 会计政策；会计方针
[Z5}2gB& accounting practice 会计惯例
9B#)h)h(= accounting principle 会计准则
CdzkMVH accounting record 会计记录
_]=TFz2O accounting report 会计报告
cEdz;kbUM Accounting Services Branch [Treasury] 会计事务部〔库务署〕
*<.WL"Qhl Accounting Society of China 中国会计学会
C;)Xwm>e accounting statement 会计报表
OHtgn accounting system 会计制度；会计系统
m.HX2(&\3 accounting transaction 会计事项；帐务交易
qtdxMX ]iR accounting treatment 会计处理
J]|6l/i accounting year 会计年度
zy5s$f1IA accretion 增值；添加
fV A=<: accrual 应计项目；应累算数目
cFI7}#,5 accrual basis 应计制；权责发生制
ek(kY6x: accrual basis accounting 应计制会计；权责发生制会计
:@QK}qFP accrue 应累算；应计
CFkW@\] accrued benefit 应累算利益
fbH W Bb accrued charges 应计费用
k67i` f= accrued cumulative preference share dividend 应累算的累积优先股股息
nv_m!JG7 accrued expenses 应累算费用
STXqq[+Rf accrued interest payable 应付利息；应计未付利息
gf3u0' $ accrued interest receivable 应收利息；应计未收利息
<(#xOe accrued right 累算权益
N'eQ>2>O@ accruing profit 应累算的利润
"9U+h2#] accumulated fiscal reserve 累积财政储备
\~ z?PA.$ accumulated profit 累积利润；滚存溢利
\'I t,PN accumulated reserve 累积储备
=2;mxJ# o accumulation of surplus income 累积收益盈余
*@ <8&M9x acquired assets 既得资产
MfNpQ: ]c\ acquisition 收购；购置；取得
75\RG+kQ acquisition cost 购置成本
4+/fP acquisition expenses 购置费用
X]zCTY=l acquisition of 100% interest 收购全部股权
')P2O\YS acquisition of control 取得控制权
j'#jnP*P acquisition of fixed assets 购置固定资产
0uVk$\:i acquisition of shell “买壳”
r3[t<xlFf acquisition price 收购价
X ]pR,\B act of God 天灾
) 8x:x7 ? acting partner 执事合伙人
e8XM=$@ active market 买卖活跃的市场；交投畅旺的市场；旺市
y(/jTS/ hd active partner 积极参与的合伙人
Xc8= 2n active trading 交投活跃
kwDh|K actual circulation 实际流通
^ Hz actual cost 实际成本
a%MzNH actual expenditure 实际开支；实际支出
u@=+#q~/P actual income 实际入息；实际收入；实际收益
koncWyW actual market 现货市场
v2M"b?Q actual price 现货价；实际价格
=2.tu*!C actual profit 实际利润
zJnL< Q actual quotation 实盘；实际价位；实际报价
)d770Xg+ actual year basis 按实际年度计算
1EC -e|M. actuals 实货
`uIx/.L actuarial investigation 精算调查
pPi YPfs actuarial principle 精算原则
TZ&4 actuarial report 精算师报告
n=<NFkeX Actuarial Society of Hong Kong 香港精算学会
SZim>@R actuarial valuation 精算师估值
B^8ZoF actuary 精算师
La IW,+ ad referendum agreement 暂定协议；有待覆核的协定
y+
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_XH4;uGg ad valorem duty system 从价税制
eD*?q7 ad valorem fee 从价费
R/ ALR ad valorem tariff 从价关税
z9k *1: additional allowance 额外免税额
g:3d< CS additional amount for unexpired risk 未过期风险的额外款额
msA' 5> additional assessable profit 补加应评税利润
ShL1'Z} ^{ additional assessment 补加评税
PtVo7zO ye additional commitment 额外承担
86;+r'3p. additional commitment vote 额外承担拨款
pr62: additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
(*Gi~?- additional dependent parent allowance 供养父母额外免税额
}j+~'O4m additional provision 额外拨款
qy7hkq.uX additional stamp duty 附加印花税
f nLR
additional tax 补加税罚款；补加税款
+ > T7Q`64 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
8N=%X-R% adjudged bankrupt 被裁定破产
H$ NP1^5! adjudicated bankrupt 裁定破产人
G t^|+[gD adjudication fee 裁定费；评定印花税额手续费；评估契据费
]Y_{P~ZX adjudication of bankruptcy 裁定破产；宣告破产
\GijNn9ah adjudication of insolvency 裁定无力偿还债务
m!HC -[< adjusted actual 经调整的实数；调整后的实数
;,v!7 adjusted current assets 经调整的流动资产；调整后的流动资产
s"I-YFP%c adjusted figure 经调整的数字；调整后的数额
_-4n ~( adjusted liabilities 经调整的负债；调整后的负债
A|p@\3 P*A adjusted loss 经调整的亏损；调整后的亏损
?o2;SY(- 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
uI%N? adjusted profit 经调整的利润；调整后的利润
4)3g!o ? adjusted surplus 经调整的盈余额；调整后的盈余额
*A~ ($ZtL adjusted value 经调整的价值；调整后的价值
;jRL3 gAe) adjustment 调整；修订；理算〔保险〕
[n!$D(|"!V adjustment centre 调剂中心
{ c v;w adjustment lag 调整过程的时间差距；调整时差
6V'wQqJ adjustment mechanism 调整机制
/M0l
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3[MdUj1y[ adjustment process 调整过程；调整程序
:`:xP adjustment range 调整幅度
=3h+=l[ administered exchange rate 受管制汇率
!7A"vTs Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
:.C+ ?$iuX administration expenses 行政费用
:wQC_; administration fee 手续费；行政费
??%)|nj . administration in bankruptcy 破产管理
Zij"/gx\ administration order 遗产管理令
7!O^;]+, administrator 管理人；遗产管理人
R<0Fy =z administrator of the estate 遗产管理人
KotPV admission of debt 债项承认书
+90 u!r^v admission of proof 接纳债权证明
Ak x H advance 放贷款项；垫付款项；预支款项；预付款项
E)KB@f<g* advance account 暂支帐目；预付款帐户
f:_=5e
+ advance compensation 预付补偿金
Oq #o1> advance from shareholder 股东垫款
DY)D(f/&3 advance pending reimbursement 预支以待日后付还
n?y 'c^ advanced economy 先进经济体系
Dl0/-=L advancement 预付；预付财产
F{TC#J}I%' advances warrant 垫款令
(3e;"' k advancing 贷出
WuBmdjZ adverse balance 逆差
* <B)Z adverse exchange 逆汇
4a\n4KO X advertisement addressed to shareholders 在报章刊登的致股东通告
xCR;
K]! advice for collection 托收通知书
]XmQ]Yit advice of drawing 提款通知书；汇票通知书
VYL@RL' advice of payment 付款通知
6P0y-%[Gk Advisory Committee [Securities and Futures Commission]
Bj;\mUsk 谘询委员会〔证券及期货事务监察委员会〕
2~vo+ng Advisory Committee on Diversification 经济多元化谘询委员会
<\> +~p, affidavit 誓章；遗产申报誓章
nVz5V%a!\q affidavit of no receipt 述明无收款的誓章
\9046An affiliate 联号；联营公司；附属公司
m, \i affiliated company 附属公司；联号；联营公司
x^zdTMNhw affirmation [estate duty] 非宗教式宣誓〔遗产税〕
I )[`ZVAXR affordability 负担能力
W\HL al African Development Bank [AfDB] 非洲开发银行
;l$9gD>R after-acquired property 事后取得的财产
n"(7dl? after-hours dealing 市后交易
[<_"`$sm= after-tax profit 税后盈利；税后利润；税后溢利
MB1sQReOO agency agreement 代理协议
}16&1@8 agency expenses 代理机构的开支
K|`+C1! agency fee 代理费
j%#?m 2J} Agency Law 《代理法》
P;j&kuW|zL agent 代理人；承销人
:lgHL3yl agent of company 公司代理人
EC<5M5Lc agent's fee 代理人费；经纪费
q_-ma_ F#s aggregate 总计；总数；总体数字
-<8B, aggregate amount 总款额；总额
]PeLcB aggregate assets and liabilities 总体资产与负债
ZH\0=l) aggregate at constant price 按固定价格计算的总体数字
@/9> =#4c aggregate demand 总需求
3 .(.*> aggregate gross position 总持仓量
L_E^}^1! aggregate limit 总限额
DP|TIt ,Rl aggregate of salaries tax 合计薪俸税
"]v
uD aggregate performance 总体表现；总体业绩
I%SuT7"Do aggregate supply 总体供应
I4rV5;f
H4 aggregate surplus 总盈余
=.DTR5(_h aggregate total 整体总额
l+t #"3 aggregate value 总值；合计价值
JRD8Lz]Q3 aggregated basis 合计基准
UMT\ Q6p aggregated net chargeable income 合计应课税入息实额
k}X[u8A aggregation 合并计算；合计；总和
U9x4j_.q aggregation of incomes of husband and wife 夫妇入息合并计算
pf R"s:# aggregation of property 财产的总和
+e U`H[iu agio 差价；贴水
5f8"j$Az Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
+Dd"41 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
v 5B"
A"N 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
R |-6o)$ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
6*sw,sU[y 《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》
q1H~
|1 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
9t#P~>:jY} 《香港政府和大韩民国政府关于相互促进和保护投资协定》
FQ U\0<5 agreement for a settlement 授产协议
g`kY]lu agreement for assignment 转让协议
ZOp^`c9 ~ agreement for sale 售卖协议；买卖协议
mU50 pM~/i agreement for sale and purchase 买卖协议
]+mjOks~ agreement for the payment of interest 支付利息协议
3u*82s\8T agreement for the repayment of money 还款协议
WPtMds4 agreement of reinsurance 再保险协议
J`W-]3S# Agricultural Bank of China 中国农业银行
A1Ka(3" air passenger departure tax 飞机乘客离境税
-H`\?
R Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
] \7lbLv airport tax 机场税
9MT? .q alcohol duty 酒精税
[$^A@bqk alienation 让与；让渡；转让
s\ _l=v3 alimony 生活费；赡养费
`{DG;J03[ All Ordinaries Index [AOI] 所有普通股指数
6nc0=~='$ all risks 全险；综合险
FW_G\W. All Sales Record for Stock Market 《股票市场成交报告》
Vz'H M$ Allied Capital Resources Limited 新联财务有限公司
O)O Uy all-items index [Consumer Price Index] 总指数〔消费物价指数〕
21 V iHV allocation letter 拨款信件
7 %3<~'v[ allocation of fund 分配款项；预留款项
*_ PPrx5 allocation of profit 利润分配；溢利分配
ZBF1rx? allocation warrant 拨款令
\<X2ns@Tf allotment 分配；配股
l n fm0 allotment notice 股份配售通知；配股通知
#XcU{5Qm5 allotment of shares 股份分配
-/zp&*0gcx allowable 可获宽免；免税的
<>]1Y$^Y allowable business loss 可扣除的营业亏损
A])OPqP{ allowable expenses 可扣税的支出
O" \nR:\ allowance 免税额；津贴；备抵；准备金
C w%BZ allowance for debts 债项的免税额
RE 9nU%! allowance for depreciation by wear and tear 耗损折旧免税额
%Z7 %jma allowance for funeral expenses 殡殓费的免税额
fSjs?zd ` allowance for inflation 为通货膨胀而预留的款项；通胀准备金
l~rb]6E allowance for repairs and outgoings 修葺及支出方面的免税额
$6#
lTYN~ allowance to debtor 给债务人的津贴
Rnr #$C% alteration of capital 资本更改
c8<xFvYG alternate trustee 候补受托人
*!Y- ! amalgamation 合并
b_|u< ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
+>4^mE" \ ambit of charges 征税范围；收费范围
[]"=]f{1}; amended valuation 经修订的估值
!9DX=? American Commodities Exchange 美国商品交易所
~\ [?wN American Express Bank Limited 美国运通银行
p 'g^Wh American Stock Exchange 美国证券交易所
VRtO; F amortization 摊销
IO"hF amount due from banks 存放银行同业的款项
)yrAov\z* amount due from banks abroad 存放海外银行同业的款项
./7v",#*.' amount due from holding companies 控股公司欠款
Sl"BK0:%7 amount due from local banks 存放本港银行同业的款项
@UO}W_0ZD amount due to banks 银行同业的存款
}"n7~| amount due to banks abroad 海外银行同业的存款
:@/ "abv amount due to holding companies 控股公司存款
U;p e: amount due to local banks 本港银行同业的存款
1M+oTIN amount due to outport banks 外埠银行同业的存款
R]Ek}1~? amount for note issue 发行纸币的款额
IM=+3W;ak amount of bond 担保契据的款额
ei|cD[
NY amount of consideration 代价款额
@; ;G88= amount of contribution 供款数额
)&,K 94
amount of indebtedness 负债款额
] IS;\~ amount of principal of the loan 贷款本金额
3{e'YD~hP amount of rates chargeable 应征差饷数额
g8l5.Mpx amount of share capital 股本额
> w s!5q amount of sums assured 承保款额
@c Igxp amount of variation 变动幅度
LWD#a~ amount of vote 拨款数额
nv)))I\ amount payable 应付款额
w.uK?A>W, amount receivable 应收款额
hg8Be6G < Amsterdam Stock Exchange 阿姆斯特丹证券交易所
DvYwCgLR analysis 分析
%'0&ElQ ancillary risk 附属风险
+ubnx{VC annual account 周年帐目；周年帐目报表；年度决算；年结
jgq{pZ# E annual accounting date 年结日期
?mU\
N0o annual allowance 每年免税额；年积金；年度津贴；年津
cIb4-TeV annual balance 年度余额
M|8
3HTJ annual disposable income 每年可动用收入
5)`h0T K annual estimates 周年预算
(' 4wXD]C annual fee 年费
h55>{)(E annual general meeting 周年大会
1"YpO"Rh annual growth rate 年增率；每年增长率
AF$\WWr B annual long-term supplement 长期个案每年补助金
Y\( ;!o0a annual pensionable emolument 可供计算退休金的年薪
ezn`
_x_? annual report 年报
$P nLG]X Annual Report on the Consumer Price Index 《消费物价指数年报》
2+:'0Krc annual return 周年报表；周年申报表；每年报税表格
}Eh*x Ota Annual Return Rules 《周年报表规则》
ne*#+Q{E annual review of consumer prices 每年消费物价回顾
#wjH4DT annual roll-forward basis 逐年延展方式
YE\K<T
jH annual salary 年薪
'$[Di'*; annual statement 年度报表；年度决算表
`Mk4sKU\a 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
")%r}:0 annuitant 年金受益人
[!~}S annuity 年金
q@ZlJ3%l, annuity contract 年金合约
M{E{N K annuity on human life 人寿年金
NXI[q 'y antecedent debt 先前的债项
hcyO97@r ante-dated cheque 倒填日期支票
.S7:;%qL6 anticipated expenditure 预期开支
"SR5w r anticipated net profit 预期纯利
m$:&P|!'p anticipated revenue 预期收入
kjE*9bUc anti-inflation measure 反通货膨胀措施
Q["t eo]DQ anti-inflationary stance 反通货膨胀立场
Fw"$A 0 apparent deficit 表面赤字
~5 >[`) apparent financial solvency 表面偿债能力
55m<XC apparent partner 表面合伙人
r~>,$[|n}) application for personal assessment 个人入息课税申请书
'N6 S}w7 application of fund 资金应用
$ r79n- application to release as liquidator and to destruct the books of accounts and documents
!` 26\@1 申请免除清盘人职务及毁灭帐簿与文件
y@;%Uv& appointed actuary 委任精算师
O('Nn]wo~9 appointed auditor 委任核数师；委任审计师
9M'DC^x*T appointed trustee 委任的受托人
9/k Xc 4 appointer 委任人
)yj:PY] apportioned pro rata 按比例分摊
qyyq& apportionment 分配；分摊
Q9sl fQ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
w4 %AJmt apportionment formula 分摊方程式
{Uq:Xw apportionment of estate duty 遗产税的分摊
,S!w'0k|n appraisal 估价；评估
CW`!}yu% appreciable growth 可观增长
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^k#X appreciable impact 显着影响
2d`c! appreciable increase 可观增长
Uf$i3 appreciation 增值；升值
Hg+
F^2<y appreciation against other currencies 相对其他货币升值
:E 'P7A
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
O+"ac /r appreciation tax 增值税
62\&RRB
i appropriation 拨款；拨用；拨付
XYfv(y appropriation account 拨款帐目
%| +E48 Appropriation Bill 拨款法案
q3S+Y9L appropriation-in-aid system 补助拨款办法
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D: approved assets 核准资产
.:9s}%Z r approved basket stock 认可一篮子证券
o~1 Kp!U approved budget 核准预算
f*fE}; approved charitable donation 认可慈善捐款
1*UN sEr approved charitable institution 认可慈善机构
LchnBtjn approved currency 核准货币；认可货币
?KP}#>Ba@ approved estimates 核准预算
>|*yh~ approved estimates of expenditure 核准开支预算
Y7SacRO approved overseas insurer 核准海外保险人
CdZ BG approved overseas trust company 核准海外信托公司
98= la,^$ approved pooled investment fund 核准汇集投资基金
?WFh',`: approved provident fund scheme 认可公积金计划
| vu>;*K approved provision 核准拨款
8l>CR#%@C approved redeemable share 核准可赎回股份
' ~Q 2!F approved regional stock 认可地区性证券
s'u(B]E approved retirement scheme 认可退休金计划
&`Ck approved subordinated loan 核准附属贷款
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b/F - arbitrage 套戥；套汇；套利
4c159wsnQ arbitrageur 套戥者；套汇者
8C7Z{@A&# arbitrary amount 临时款项
DtF}Qv A arrangement 措施；安排；协定
q p~g P arrears 欠款
y%cO# P @ arrears of pay 欠付薪酬
`78V%\ arrears of revenue 逾期未收税款；逾期未收的帐项
.C bGDZ articles of association 组织章程；组织细则；组织章程细则
1-VT}J( Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
fly,-$K>LO ascertainment of profit 确定利润
2R.2D'4)` "Asia Clear" “亚洲结算系统”
UVEz;<5@\ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
J4aB Pq` Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
q_t4OrLr= Asian Development Fund [ADF] 亚洲发展基金
?c#$dc" Asian dollar bond 亚洲美元债券
,pt%)
c Asian dollar market 亚洲美元市场
M+xdHB g Asian dollar rate 亚洲美元利率
R_kQPP Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Q@QFV~ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
s;1h-Oq ( asked price 沽盘；喊价；索价；卖方报价
:&w{\-0{ assessable income 应评税入息
-<f;l _( assessable loss 应评税亏损
Q+$Tt7/ assessable profit 应评税利润
+j[oE I`e assessable value 应评税值
Z|* !y]We assessed profit 估定利润
$_X|, v9 assessed value 经评估价值
23ze/;6%A assessment 评税；评定；估价；评税单
f3tv3>p assessment number 评税编号；估价编号
* fc-gAj assessment of additional tax 补加税评税
*xs!5|n+ assessment of performance 业绩评估；实绩评价
kB
P *K Assessor 评税主任
)S@jDaU< asset price bubbles 资产价格泡沫
:`Az/U[ asset-backed securities 具资产保证的证券
.EP6oKA assets accretion 资产增值
`-UJ /{ assets and liabilities 资产与负债
'Kbl3fUF assets betterment statement 资产递增表；资产改进表
Q IU,!w-3X assets lending 实物放款；有抵押贷款
Is.WZY a assets of the company passing on the death 死者去世时转移的公司资产
BNu cc'] assets pledged as security for liabilities 用作负债抵押的资产
%N ARyz assets portfolio 资产投资组合
Qt+:4{He assets price 资产价格
z/]q)`G assets quality 资产质素
0$P/jt assets realization 资产变现
mpay^.(% assets refinancing arrangement 资产再集资安排
-J0WUN$2* assets securitization 资产证券化
#exss=as/ assets situated outside Hong Kong 在香港以外地方的资产
7Z,/g|s}z assets stripping 削减资产；拆卖资产
1np^([' ih assets value 资产值
U 4,2 br> assignee 承让人
TMVryb assignment 转让；转让书；转让契
}5 9U}@xC assignment of interest 权益转让
y L1bS|@ assignment of letters patent and trade mark 专利证书及商标转让
$u9]yiY.{ assignment of property 物业转让；物业转让书
s0W2?!>) assignment right 转让权
O #kq^C} assignor 转让人
=VP=|g associate 有联系的人；有关连人士；相联者；合伙人；联系人
2+"r~#K* Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
JXU2CyMY associate member 附属会员
8E^@yZo{ associated body corporate 相联法人团体
\wav?;z associated company 相联公司；联属公司
f [o%hCS associated corporation 相联法团
x"4%(xBu Association of Chartered Certified Accountants [ACCA] [United Kingdom]
GdmmrfXB 公认会计师公会〔英国〕
8c xai8 Association of Futures Exchange Brokers 香港期货经纪协会
NAFsFngqH Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
8 cWZ"v association of underwriters 承保人组织
p@Q5b}xCG_ assumption of control 接管
@gfDp< assurance 担保；保险；转易；转易书
RW7(r/C assurance of interest 权益的转易
7C,T&g
1: at 19XX price 按一九ＸＸ年价格计算
IB5BO7J at a discount 按赔价计算；按贴水价格计算；打折扣
;N=G=X|} at a premium 按溢价计算；按升水价格计算
Ug"rJMZG at call 通知付款；按通知
! . HnGb+ at constant market price 按固定市价计算
g!J0L7 i| at constant price 按固定价格计算
/Z%>ArAx at cost 按成本计算
@R2at at current market price 按当时市价计算；按现时市价计算
4Yjx{5QSAG at current price 按当时价格计算；按现时价格计算
y2yKm1<Ru< at factor cost 按要素成本计算；按生产要素成本计算
"^CXY3v at money-of-the-day price 按付款当日价格计算
bE\, }DTy at or better 按指定或较佳价位〔买卖指令〕
+: Ge_- at par 按面值计算；平价
lE#m]D at sight 见票即付
T1 Ta?b at the close 按收市盘
*~VxC{ at the opening 按开市盘
o'V%EQ attestation 见证；见证条款
Q9?t[ir at-the-money option 平价期权
m7| RD]q& attorney 受权人；受托代表人
((3}LQ attornment 新拥有人承认书
^4$ 'KIq attributable profit 可归属利润
cPF<D$B attributable share value 可归属股份价值
;[0 &G6g Auckland Stock Exchange 奥克兰证券交易所
#gb H^a' auction 拍卖
odu DA: auctioneer 拍卖商
f@V3\Z/6E audit 审计；核数
a}nbo4jK Audit Commission 审计署
Y: QD Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
-=}3j&,\R 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〕
8g/F)~s^F audit review 帐目审查
V64L,u#`l Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Zm TDQ`Ix audited account 审计帐目；经审计的帐目
^y_fRP~ audited annual account 经审计的周年帐目
`sHuM * audited balance sheet 经审计的资产负债表
$ 17
su') auditor 核数师；核数主任；审计师
JhK/']R auditor's certificate 核数师证明书；审计师证明书
)9j06(<A auditor's report 核数师报告；审计师报告
-pb&-@Hul Aussie bond 澳元债券
%!j:fJ() austerity budget 紧缩预算
#;tT8[Ewuw Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
woO y* )@ Australia All Ordinaries Index 澳洲所有普通股票指数
z4U9n'{ Australian Dollar [AUD] 澳元
%}Q&1P= Australian Options Market 澳大利亚期权市场
}=}>9DS M Australian Securities Commission 澳洲证券事务监察委员会
">jwh. Australian Society of Certified Practising Accountants 澳洲执业会计师公会
%Kb9tHg
Australian Stock Exchange 澳大利亚证券交易所
L\aB c} Austrian Schilling [ATS] 奥地利先令
v:_B kHN' authentication 认证；鉴证
l:(Rb-Wy authority to purchase 委托购买证；委购书
iZ,YxN<R authorization 认可；核准；授权；授权书
6tjcAsV authorization by direction 指示授权
:os z authorization by instruction 指令授权
!dcwq;Ea authorization by warrant 令状授权
{U!uVQC ' authorization of unit trust 单位信托的认可
R4 's7k authorized agent 指定代理人
4rNL":"O authorized capital 法定资本
1&)_(|p[C authorized clerk 出市员
!
T9]/H? authorized dealer 认可交易商
Yx d X#3 authorized financial institution 认可财务机构
-p,x&h,p authorized fund 认可基金
b'@we0V@S authorized fund house 获授权的基金公司；认可基金公司
v"DL'@$Ut{ authorized institution 认可机构
!Jfs? Hy authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
{{yt*7k { authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Owv +1+B authorized insurer 获授权保险人；获认可承保人
*wbZ;rfF authorized investment 特准投资项目
8cg`7(a authorized person 获授权人
j5
wRGn 3 authorized representative 获授权代表
W 0[N0c authorized share capital 法定股本
Uu p(6`7 automated quotation system 自动报价系统
keAcKhj Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
}E^S]hdvz 自动交易系统〔香港期货交易所有限公司〕
X=X\F@V:u automatic adjustment mechanism 自动调整机制
$ItF])Bj5N automatic adjustment system 自动调整系统
HL{$ ^l#v Automatic Clearing House 自动票据交换所
wdE ?SD s automatic exchange rates accumulation system 自动化汇率累集系统
% 'Xk)-+y Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
&~DTZg Y automatic teller machine [ATM] 自动柜员机
Z'v- F^ autopay 自动转帐
mry N} available assets 可用资产
)hKS0`$| available fiscal reserve 现存财政储备
}OShT+xeX available profit 可用利润
GJ(d&o8 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
CZ{k@z`r average 平均；平均数；海损
` (4pu6uT average basic salary 平均基本薪金
XR+3j/zEQ average consumer expenditure 平均消费开支；一般消费开支
+F FG#6e average cost 平均成本
4jm K]. average cost of land production 增辟土地平均成本
S5=Udd" average daily turnover 平均每日成交额
E">T* ao average daily wage rate 平均每日工资率
V rP}#3I average expenditure pattern 平均开支模式
n]CbDbNw7) average growth rate 平均增长率
5ua?I9fY average net fixed assets 固定资产平均净值
,5k-.Md>2* average of relatives 相对价格平均数
I0= NaZ7 average price 平均价格
[\ )G e average propensity to consume 平均消费倾向；一般消费倾向
ffDc 6*.Q average propensity to save 平均储蓄倾向；一般储蓄倾向
mXWTm%'[ average rate 平均率
I=DLPgzO9 average revenue 平均收入；平均收益
|PV t}*0" average stock 平均库存；平均存货
M@UVpQwgv average yearly rent 平均年租
:S
% lv avoidance of double taxation 避免双重课税
-f(/B9} avoidance of tax 避税
