A:
"$k rK7Z A share Ａ股；甲类股份
`UD,ne abatement of tax 减税；减扣免税额
HT%'dZ1 ABN AMRO Bank N.V. 荷兰银行
csjCXT=Ve above-the-line expenditure 线上项目支出；经常预算支出
+4 g H=6 above-the-line receipt 线上项目收入；经常预算收入
NIh?2w"\ ABSA Asia Limited 南非联合亚洲有限公司
^JM O POm absolute change 绝对数值变更
<Toy8-kj absolute expenditure 实际开支
$)#?4v< absolute guideline figure 绝对准则数字
K41Gn absolute interest 绝对权益
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gmZ7[ absolute order of discharge 绝对破产解除令
1:;S6{oQ absolute profit margin 绝对利润幅度
^61 ;0 absolute value 实值；绝对值
wx*03(|j; absolutely vested interest 绝对既得权益
/ <VR-y r absorbed cost 已吸收成本；已分摊成本
-{z<+(K!$ absorption 吸收；分摊；合并
92(P~Sdv absorption rate 吸收率；摊配率；分摊率
!O 0{ .k ACB Finance Limited 亚洲商业财务有限公司
],-(YPiAD acceptable form of reciprocity 合理的互惠条件
8pXqgIbmb acceptable rate 适当利率；适当汇率
>&YUV.mLY acceptance agreement 承兑协议
%?X6TAtH acceptance for honour 参加承兑
qYP;`L}o# acceptor 承兑人；接受人；受票人
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acceptor for honour 参加承兑人
]o?r( 1 accident insurance 意外保险
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o!i Accident Insurance Association of Hong Kong 香港意外保险公会
VOSq%hB accident insurance scheme 意外保险计划
uG p Lh0 accident year basis 意外年度基准
F*-+5nJ&@ accommodation 通融；贷款
b6NGhkr'\ accommodation bill 通融票据；空头票据
Y[0mTL4IO accommodation party 汇票代发人
0[ZB ^ account balance 帐户余额；帐户结余
j 8)rz account book 帐簿
xnOd$] account collected in advance 预收款项
aQ*?L
l account current book 往来帐簿
?0tm{qP account of after-acquired property 事后取得的财产报告
n{I1ZlEeh account of defaulter 拖欠帐目
,L=lg,lH^ account payable 应付帐款
Y b\d(k$h account payee only [A/C payee only] 只可转帐；存入收款人帐户
{BY( zsl account receivable 应收帐款
% n^ugm0B account receivable report 应收帐款报表
* .
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account statement 结单；帐单；会计财务报表
xzXNcQ account title 帐户名称；会计科目
BG8`B'i accountant's report 会计师报告
&3$FkU^F6 Accountant's Report Rules 会计师报告规则
|Ae7wXOs accounting and auditing procedure 会计与审计程序；会计与核数程序
m .68c taa Accounting Arrangements 《会计安排》
N4l} 5(e accounting basis 会计基础
aT wBRm accounting by Official Receiver 破产管理署署长呈交的帐目
pIHpjx Accounting Circular 《会计通告》
c'D NO~H accounting class 会计类别
gsY Q"/S9 accounting date 记帐日期；会计结算日期
t|m=X accounting for money 款项核算
JAX`iQd Accounting Officer 会计主任
SUDvKP accounting period 会计报告期；会计期
WP{U9YF2 accounting policy 会计政策；会计方针
9aBz%* xo accounting practice 会计惯例
w>e+UW25Y accounting principle 会计准则
NG8 F'=< accounting record 会计记录
L{0\M`B- accounting report 会计报告
{ >Hn:jW<. Accounting Services Branch [Treasury] 会计事务部〔库务署〕
mwutv8? Accounting Society of China 中国会计学会
=I0J1Ob accounting statement 会计报表
f#McTC3C accounting system 会计制度；会计系统
wb>"'% accounting transaction 会计事项；帐务交易
qr (t_qR& accounting treatment 会计处理
yqC158 P accounting year 会计年度
@JP z| accretion 增值；添加
sI6I5 accrual 应计项目；应累算数目
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accrual basis 应计制；权责发生制
M8R/a[ -A accrual basis accounting 应计制会计；权责发生制会计
"R\ D:Olb# accrue 应累算；应计
h_Ssm{C\ accrued benefit 应累算利益
t?H
sf N accrued charges 应计费用
#&b<D2d accrued cumulative preference share dividend 应累算的累积优先股股息
cTQ ._|M accrued expenses 应累算费用
ITy/h]0 accrued interest payable 应付利息；应计未付利息
?pWda<& accrued interest receivable 应收利息；应计未收利息
N/eus"O; accrued right 累算权益
" {X0& accruing profit 应累算的利润
@&x'.2[nv accumulated fiscal reserve 累积财政储备
LYr9a( accumulated profit 累积利润；滚存溢利
t&i 4kS^y accumulated reserve 累积储备
|\xTcS|d accumulation of surplus income 累积收益盈余
Aho-\9/x% acquired assets 既得资产
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acquisition 收购；购置；取得
7x]q>Y8T acquisition cost 购置成本
-jzoGzC3 acquisition expenses 购置费用
U ]W " acquisition of 100% interest 收购全部股权
26p_fKY acquisition of control 取得控制权
y@SI )&D
acquisition of fixed assets 购置固定资产
klMpiy acquisition of shell “买壳”
KGG nypx` acquisition price 收购价
6tGF act of God 天灾
y g6o#; acting partner 执事合伙人
wq|7sk{ active market 买卖活跃的市场；交投畅旺的市场；旺市
&dPI<HlM active partner 积极参与的合伙人
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active trading 交投活跃
FNs$k=* 8 actual circulation 实际流通
@{Dfro actual cost 实际成本
.7M.bpmqE actual expenditure 实际开支；实际支出
SkmKf~v actual income 实际入息；实际收入；实际收益
*zMt/d*<& actual market 现货市场
Z_a@,k:+[ actual price 现货价；实际价格
>S8
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/Ny#+$cfk actual quotation 实盘；实际价位；实际报价
7uf5w0] actual year basis 按实际年度计算
9fWR8iV actuals 实货
h 8 FV2" actuarial investigation 精算调查
>2F9Tz,3 actuarial principle 精算原则
=?_:h`} actuarial report 精算师报告
gtIEpYN+ Actuarial Society of Hong Kong 香港精算学会
sm{/S *3 actuarial valuation 精算师估值
7'gk=MQc actuary 精算师
OdO n wY ad referendum agreement 暂定协议；有待覆核的协定
CfVL' ad valorem duty 从价税；按值征税
&?TXsxf1Zh ad valorem duty system 从价税制
do9~#F ad valorem fee 从价费
"T h ;YJu ad valorem tariff 从价关税
m.<or?l'y> additional allowance 额外免税额
j{johV+`8 additional amount for unexpired risk 未过期风险的额外款额
%<r}V<OeR additional assessable profit 补加应评税利润
<m0=bm{j additional assessment 补加评税
E@6gTx* additional commitment 额外承担
1!yd(p=cL additional commitment vote 额外承担拨款
5A^8?,F@ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
i/Nc) kKL additional dependent parent allowance 供养父母额外免税额
KE~.f( additional provision 额外拨款
KEdqA/F> additional stamp duty 附加印花税
7H|0 . additional tax 补加税罚款；补加税款
4l>U13~# Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Z|fi$2k0! adjudged bankrupt 被裁定破产
4TyzD%pOw adjudicated bankrupt 裁定破产人
AAqfp/DC adjudication fee 裁定费；评定印花税额手续费；评估契据费
B%`| W@v adjudication of bankruptcy 裁定破产；宣告破产
.V\~#Ro$G adjudication of insolvency 裁定无力偿还债务
hi4-Z=pl adjusted actual 经调整的实数；调整后的实数
&M tF adjusted current assets 经调整的流动资产；调整后的流动资产
[ mj=m?j adjusted figure 经调整的数字；调整后的数额
cB_9@0r[S adjusted liabilities 经调整的负债；调整后的负债
pMY7{z adjusted loss 经调整的亏损；调整后的亏损
[XH,~JZJj 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
CpK :u!
Dn adjusted profit 经调整的利润；调整后的利润
I!}V+gu= adjusted surplus 经调整的盈余额；调整后的盈余额
eC WF0a adjusted value 经调整的价值；调整后的价值
F+?i{$ adjustment 调整；修订；理算〔保险〕
XfflD9M adjustment centre 调剂中心
RCi8{~rIvS adjustment lag 调整过程的时间差距；调整时差
4"\x# adjustment mechanism 调整机制
@BPQ > adjustment of loss 亏损调整
O S#RCN* adjustment process 调整过程；调整程序
w%::~] adjustment range 调整幅度
Aar]eY\ administered exchange rate 受管制汇率
T hkCKM Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
&gW<v\6, administration expenses 行政费用
kd_! S[ administration fee 手续费；行政费
!T2{xmHKv$ administration in bankruptcy 破产管理
bSn={O"M administration order 遗产管理令
}@/Ox administrator 管理人；遗产管理人
@' %XdH administrator of the estate 遗产管理人
\Ui8gDJ8y5 admission of debt 债项承认书
)T? B O admission of proof 接纳债权证明
OH@gwC advance 放贷款项；垫付款项；预支款项；预付款项
_00}O+GLM4 advance account 暂支帐目；预付款帐户
-m[ tYp,q advance compensation 预付补偿金
xA<-'8ST advance from shareholder 股东垫款
kM@e_YtpY advance pending reimbursement 预支以待日后付还
bxO[y<|XL advanced economy 先进经济体系
:' xZF2 advancement 预付；预付财产
{<a)+S.6U advances warrant 垫款令
sva-Sd8 advancing 贷出
[z"oi'"fQ adverse balance 逆差
)2 q
r^) adverse exchange 逆汇
4F6I7lu advertisement addressed to shareholders 在报章刊登的致股东通告
q(WGvl^r advice for collection 托收通知书
Lsai8 B advice of drawing 提款通知书；汇票通知书
. gN ziDO
advice of payment 付款通知
Ut C<TBr Advisory Committee [Securities and Futures Commission]
\ So)g)K 谘询委员会〔证券及期货事务监察委员会〕
P[$idRS& Advisory Committee on Diversification 经济多元化谘询委员会
P.g./8N`z affidavit 誓章；遗产申报誓章
Nq^o 8q_ affidavit of no receipt 述明无收款的誓章
Hyen n affiliate 联号；联营公司；附属公司
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:2ba affiliated company 附属公司；联号；联营公司
eD3\>Y.z affirmation [estate duty] 非宗教式宣誓〔遗产税〕
C3N1t affordability 负担能力
YMy** African Development Bank [AfDB] 非洲开发银行
W#kyD)(F after-acquired property 事后取得的财产
iQ1[60?) T after-hours dealing 市后交易
Wb#<c tM> after-tax profit 税后盈利；税后利润；税后溢利
L>&{<M_ agency agreement 代理协议
pAq PHD= agency expenses 代理机构的开支
O*lIZ ,!n agency fee 代理费
<AiE~l| D Agency Law 《代理法》
]&B/rSC agent 代理人；承销人
[6
"5 agent of company 公司代理人
HR QfT>"/ agent's fee 代理人费；经纪费
V$:%CIn aggregate 总计；总数；总体数字
b|may/xWH aggregate amount 总款额；总额
%rf6 > aggregate assets and liabilities 总体资产与负债
__1Hx?f aggregate at constant price 按固定价格计算的总体数字
U%Hcc k' aggregate demand 总需求
qsN_EMgbdn aggregate gross position 总持仓量
.W$9nbly aggregate limit 总限额
:Ig9n : aggregate of salaries tax 合计薪俸税
pIug$Ke_% aggregate performance 总体表现；总体业绩
H;@0L}Nu+} aggregate supply 总体供应
gNZ"Kr o6 aggregate surplus 总盈余
`Fe/=]< $ aggregate total 整体总额
bD3 d T>(+ aggregate value 总值；合计价值
K6)IBV; aggregated basis 合计基准
I>w|80%% aggregated net chargeable income 合计应课税入息实额
'vZy-qHrV aggregation 合并计算；合计；总和
E ZVgTySd aggregation of incomes of husband and wife 夫妇入息合并计算
<lU(9)
L;& aggregation of property 财产的总和
R#?atL$( agio 差价；贴水
F9tWJJ Usr 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》
p %X.$0 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
n{qVF#N_ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
\}<J> R@ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
bE=[P}E
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Jk:ZO |'Z Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
n=0^ 8QQ
《香港政府和大韩民国政府关于相互促进和保护投资协定》
u-bgk(u agreement for a settlement 授产协议
+afkpvj8 agreement for assignment 转让协议
Sj*W|n\gj agreement for sale 售卖协议；买卖协议
M0e&GR8<z> agreement for sale and purchase 买卖协议
kmlO}0 agreement for the payment of interest 支付利息协议
u[4h|*'"| agreement for the repayment of money 还款协议
[H9<J dUZ agreement of reinsurance 再保险协议
xF YHv@g Agricultural Bank of China 中国农业银行
Xk:3w, air passenger departure tax 飞机乘客离境税
q$ s)( D Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
\ f VX< L airport tax 机场税
^JY:$)4[" alcohol duty 酒精税
.b!HEi<F alienation 让与；让渡；转让
ti]8_vP}* alimony 生活费；赡养费
teLZplC=f All Ordinaries Index [AOI] 所有普通股指数
E0aFHC[ all risks 全险；综合险
>* F#ZZv}p All Sales Record for Stock Market 《股票市场成交报告》
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l}k/ Allied Capital Resources Limited 新联财务有限公司
; NAKU all-items index [Consumer Price Index] 总指数〔消费物价指数〕
; <6S\ allocation letter 拨款信件
>}C:EnECy allocation of fund 分配款项；预留款项
:xO43z allocation of profit 利润分配；溢利分配
9KT85t1# allocation warrant 拨款令
)(1tDQ`L> allotment 分配；配股
n$>_2v allotment notice 股份配售通知；配股通知
"]=XB0) allotment of shares 股份分配
EiDpy#f} allowable 可获宽免；免税的
V' i @N allowable business loss 可扣除的营业亏损
<h<_''+ allowable expenses 可扣税的支出
!+YSc&R_fW allowance 免税额；津贴；备抵；准备金
1gvh6eE
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:9q|<[Y^ allowance for depreciation by wear and tear 耗损折旧免税额
AT2D +Hi=E allowance for funeral expenses 殡殓费的免税额
xa
!/. allowance for inflation 为通货膨胀而预留的款项；通胀准备金
l Dwq[ I]w allowance for repairs and outgoings 修葺及支出方面的免税额
f {\[+ > allowance to debtor 给债务人的津贴
OMa b! alteration of capital 资本更改
V,\ }|_ GY alternate trustee 候补受托人
.#K\u![@N amalgamation 合并
O`PQ4Q*F ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
D$D;'Kij ambit of charges 征税范围；收费范围
Pp4Q)2X amended valuation 经修订的估值
8Bxb~* American Commodities Exchange 美国商品交易所
41rS0QAM American Express Bank Limited 美国运通银行
46 |LIc
} American Stock Exchange 美国证券交易所
mM+^v[= amortization 摊销
-:J uxh amount due from banks 存放银行同业的款项
9`@}KnvB? amount due from banks abroad 存放海外银行同业的款项
DIhV;[\ amount due from holding companies 控股公司欠款
MRK3Cey} % amount due from local banks 存放本港银行同业的款项
jCg4$),b amount due to banks 银行同业的存款
_? bF;R amount due to banks abroad 海外银行同业的存款
Q( Pc amount due to holding companies 控股公司存款
mVK^gJ3 amount due to local banks 本港银行同业的存款
E Ig:@o&Jj amount due to outport banks 外埠银行同业的存款
z_y@4B6>} amount for note issue 发行纸币的款额
}Py Z{yS amount of bond 担保契据的款额
[Z1,~(3 amount of consideration 代价款额
[?]p I amount of contribution 供款数额
z}* L*Sk amount of indebtedness 负债款额
Q %V530
P; amount of principal of the loan 贷款本金额
m8gU8a"( amount of rates chargeable 应征差饷数额
O"RIY3m amount of share capital 股本额
:0o ]#7 amount of sums assured 承保款额
/ >7G amount of variation 变动幅度
' (3|hh)Tl amount of vote 拨款数额
cz$*6P<9J amount payable 应付款额
2e({%P@2? amount receivable 应收款额
aLQ]2m Amsterdam Stock Exchange 阿姆斯特丹证券交易所
sE^= ]N analysis 分析
E-?JHJloU ancillary risk 附属风险
>bO}sx1? annual account 周年帐目；周年帐目报表；年度决算；年结
K2tOt7M! annual accounting date 年结日期
N'21I$ D annual allowance 每年免税额；年积金；年度津贴；年津
{Z~ze` N/ annual balance 年度余额
,pdf$)
XB annual disposable income 每年可动用收入
nEik;hAz annual estimates 周年预算
TF,([p * annual fee 年费
C3K")BO! annual general meeting 周年大会
7|)K! annual growth rate 年增率；每年增长率
C}:_&^DQ annual long-term supplement 长期个案每年补助金
i[vOpg]J annual pensionable emolument 可供计算退休金的年薪
Dd)L~`k{) annual report 年报
`mN5s q Annual Report on the Consumer Price Index 《消费物价指数年报》
UGA` `;f annual return 周年报表；周年申报表；每年报税表格
i/,IG+4vI Annual Return Rules 《周年报表规则》
2 rS`ViicD annual review of consumer prices 每年消费物价回顾
cNl$
vP83z annual roll-forward basis 逐年延展方式
-e *(+ annual salary 年薪
- KaU@t annual statement 年度报表；年度决算表
cA!o
xti 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
)hfI,9I~ annuitant 年金受益人
B+ZhQW annuity 年金
!Bhs8eGr3 annuity contract 年金合约
#[~f 6s9D annuity on human life 人寿年金
}SS~uQ;8 antecedent debt 先前的债项
KFM)*Icg\8 ante-dated cheque 倒填日期支票
~eekv5 anticipated expenditure 预期开支
%
+M,FgW anticipated net profit 预期纯利
a7la CHI anticipated revenue 预期收入
:HH3=.qAp` anti-inflation measure 反通货膨胀措施
su~J :~q anti-inflationary stance 反通货膨胀立场
nYnv.5 apparent deficit 表面赤字
"^V Pe[lA apparent financial solvency 表面偿债能力
(< Kf apparent partner 表面合伙人
LJ*W&y(2>Q application for personal assessment 个人入息课税申请书
H4ancmy application of fund 资金应用
$~1~+s0$ application to release as liquidator and to destruct the books of accounts and documents
8fb<hq< 申请免除清盘人职务及毁灭帐簿与文件
kAAD&t;w appointed actuary 委任精算师
kY~o3p< appointed auditor 委任核数师；委任审计师
g+KuK`\N% appointed trustee 委任的受托人
XILreATK@ appointer 委任人
M#SGZ~=1r apportioned pro rata 按比例分摊
:g)`V4% apportionment 分配；分摊
hx;0h&L Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
L#u!T)!zW apportionment formula 分摊方程式
QG;V\2T2[ apportionment of estate duty 遗产税的分摊
;2,Q:&`
appraisal 估价；评估
)"Dl,Fig:/ appreciable growth 可观增长
-W1Apd%> appreciable impact 显着影响
()(/9t appreciable increase 可观增长
VCv FCyAz appreciation 增值；升值
~J|B appreciation against other currencies 相对其他货币升值
Q^oB`)k appreciation of the exchange value of Hong Kong dollar 港元汇值上升
[CG*o>n&| appreciation tax 增值税
0G #s/u# appropriation 拨款；拨用；拨付
F{
sPQf' appropriation account 拨款帐目
dpB \= Appropriation Bill 拨款法案
x I(X+d`` appropriation-in-aid system 补助拨款办法
Y;>D"C.. approved assets 核准资产
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`y2Y approved basket stock 认可一篮子证券
<USr $ approved budget 核准预算
z_t%n<OvK approved charitable donation 认可慈善捐款
<io;d$=} approved charitable institution 认可慈善机构
e]3b0` E approved currency 核准货币；认可货币
p-2PC{% t| approved estimates 核准预算
B3@\Ua ) approved estimates of expenditure 核准开支预算
OF 1Qr bj approved overseas insurer 核准海外保险人
`:fh$V 5J> approved overseas trust company 核准海外信托公司
N=TDywRI approved pooled investment fund 核准汇集投资基金
'a=QCO
0 approved provident fund scheme 认可公积金计划
xdrs!GV: approved provision 核准拨款
Kq zQL u approved redeemable share 核准可赎回股份
,h* 'Cs04h approved regional stock 认可地区性证券
^wb$wtL(' approved retirement scheme 认可退休金计划
w72\' approved subordinated loan 核准附属贷款
2NZC,znQ arbitrage 套戥；套汇；套利
jmn<gJ2Of arbitrageur 套戥者；套汇者
8'0I$Qa4 arbitrary amount 临时款项
Ab:+AC5{ arrangement 措施；安排；协定
UO_tJN#X arrears 欠款
n_P2l<F~/x arrears of pay 欠付薪酬
I_iXu ;UX arrears of revenue 逾期未收税款；逾期未收的帐项
xC -&<s articles of association 组织章程；组织细则；组织章程细则
]Jx_bs ~g Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
= g$>]AE ascertainment of profit 确定利润
G[a&r "Asia Clear" “亚洲结算系统”
\@GKVssw Asia Commercial Bank Ltd. 亚洲商业银行有限公司
W=!di3IA Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
l]Q<BV Asian Development Fund [ADF] 亚洲发展基金
u=PYm+q{ Asian dollar bond 亚洲美元债券
2D ' $ Asian dollar market 亚洲美元市场
3 UG
UZ Asian dollar rate 亚洲美元利率
71OQ?fc Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
,g{Ob{qT Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
1 ac;6` asked price 沽盘；喊价；索价；卖方报价
# 4;(^`? assessable income 应评税入息
h7o?z! assessable loss 应评税亏损
.%x%(olf assessable profit 应评税利润
Q<fDtf } assessable value 应评税值
#;F*rJ[XY assessed profit 估定利润
) o_Pnq9_ assessed value 经评估价值
Zo T 8 assessment 评税；评定；估价；评税单
s =83a{#K assessment number 评税编号；估价编号
C0
o assessment of additional tax 补加税评税
Ae_:Kc6 assessment of performance 业绩评估；实绩评价
+L|-W9"@3 Assessor 评税主任
"|<U`3y6 asset price bubbles 资产价格泡沫
T6I$7F asset-backed securities 具资产保证的证券
Ql{:H5 assets accretion 资产增值
^#)]ICV assets and liabilities 资产与负债
fW3NH7aUG assets betterment statement 资产递增表；资产改进表
D;+sStZK3 assets lending 实物放款；有抵押贷款
@$!rgLyL[ assets of the company passing on the death 死者去世时转移的公司资产
)5/,B-+O" assets pledged as security for liabilities 用作负债抵押的资产
ECr}7R% assets portfolio 资产投资组合
}C<$q assets price 资产价格
b+e9P i* \ assets quality 资产质素
#B!<gA$/ assets realization 资产变现
1Y(NxC0P=g assets refinancing arrangement 资产再集资安排
=RjseTS assets securitization 资产证券化
W|AK"vf assets situated outside Hong Kong 在香港以外地方的资产
V[ 'lB.&t assets stripping 削减资产；拆卖资产
DW0N}>Gp* assets value 资产值
o&:'MwU assignee 承让人
ANq3r( assignment 转让；转让书；转让契
['Y"6[1 assignment of interest 权益转让
<7Ry"z6g; assignment of letters patent and trade mark 专利证书及商标转让
A Y _GD ^ assignment of property 物业转让；物业转让书
4{CeV7 assignment right 转让权
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&H| assignor 转让人
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Y associate 有联系的人；有关连人士；相联者；合伙人；联系人
57[tUO Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
EC lx+tz;` associate member 附属会员
bO+]1nZ. associated body corporate 相联法人团体
NY" +Qw@$ associated company 相联公司；联属公司
k\ KI#.> associated corporation 相联法团
tx ,q=.( Association of Chartered Certified Accountants [ACCA] [United Kingdom]
C zb: nyRj 公认会计师公会〔英国〕
^"] ] rZ) Association of Futures Exchange Brokers 香港期货经纪协会
PM`iqn)@ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
vC!B}~RG association of underwriters 承保人组织
<7_s'UAL! assumption of control 接管
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M assurance 担保；保险；转易；转易书
'9@AhiNV assurance of interest 权益的转易
V)A7q9Bum at 19XX price 按一九ＸＸ年价格计算
9Xh1i`.D at a discount 按赔价计算；按贴水价格计算；打折扣
U88gJ[$ at a premium 按溢价计算；按升水价格计算
K@tEL Yb at call 通知付款；按通知
z >z9xG' at constant market price 按固定市价计算
<kKuis6h at constant price 按固定价格计算
aY0{v X at cost 按成本计算
a g6[Nk at current market price 按当时市价计算；按现时市价计算
-8:/My at current price 按当时价格计算；按现时价格计算
jx 14/E+^ at factor cost 按要素成本计算；按生产要素成本计算
`PZcL2~E at money-of-the-day price 按付款当日价格计算
%\T#Ik~3 at or better 按指定或较佳价位〔买卖指令〕
* JF7 B at par 按面值计算；平价
yb!/DaCd at sight 见票即付
_o? I=UN2: at the close 按收市盘
DdqE6qE at the opening 按开市盘
,0f^>3&n>e attestation 见证；见证条款
_6-N+FI at-the-money option 平价期权
g[ N3jt@ attorney 受权人；受托代表人
X}g"_wN,g> attornment 新拥有人承认书
E8L\3V4 attributable profit 可归属利润
F0tcVdv attributable share value 可归属股份价值
M)3'\x : Auckland Stock Exchange 奥克兰证券交易所
`#4q7v~>oe auction 拍卖
VUC_|=?dL auctioneer 拍卖商
: +f6:3 audit 审计；核数
+]p/.- Uw Audit Commission 审计署
E] W
: Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
~d-Q3n?zR 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〕
F},kfCFF audit review 帐目审查
j{YIVX
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
# J^ >7v audited account 审计帐目；经审计的帐目
ogqKM_ audited annual account 经审计的周年帐目
:9f 9Z7M audited balance sheet 经审计的资产负债表
49 =
K]X auditor 核数师；核数主任；审计师
(t5vBUj auditor's certificate 核数师证明书；审计师证明书
/0b7"Kr auditor's report 核数师报告；审计师报告
N
;Cs? C Aussie bond 澳元债券
+/ ?oyC+Z austerity budget 紧缩预算
(-xVW#39 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
iy|;xBI, Australia All Ordinaries Index 澳洲所有普通股票指数
dF7`V J2 Australian Dollar [AUD] 澳元
W&HxMi Australian Options Market 澳大利亚期权市场
(_AU) Australian Securities Commission 澳洲证券事务监察委员会
z9w]{Zd_,d Australian Society of Certified Practising Accountants 澳洲执业会计师公会
NIHcX6Nw Australian Stock Exchange 澳大利亚证券交易所
U/ax`_ Austrian Schilling [ATS] 奥地利先令
NjKC{L5S: authentication 认证；鉴证
wL xuSs| authority to purchase 委托购买证；委购书
.Hg{$SAC(w authorization 认可；核准；授权；授权书
R)-~5"}~ authorization by direction 指示授权
>0?ph<h1[q authorization by instruction 指令授权
4kR;K !@k authorization by warrant 令状授权
Q)\[wYMt authorization of unit trust 单位信托的认可
<?%49 authorized agent 指定代理人
! LCy:>i!d authorized capital 法定资本
6=96 ^o* authorized clerk 出市员
~5>TMIDiuR authorized dealer 认可交易商
ra8AUj~RX authorized financial institution 认可财务机构
$3xDj iBb authorized fund 认可基金
Fb ~h{ authorized fund house 获授权的基金公司；认可基金公司
qe/5' dw authorized institution 认可机构
u q A!#E authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
i!eY"|o authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
pZ]&M@Ijp authorized insurer 获授权保险人；获认可承保人
WR_B:%W. authorized investment 特准投资项目
4#W*f3d[@: authorized person 获授权人
L s+zJ1 authorized representative 获授权代表
<pM6fI6BD authorized share capital 法定股本
:;\xyy}A automated quotation system 自动报价系统
Gp=V%w\FDW Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Pm QeO*f+ 自动交易系统〔香港期货交易所有限公司〕
5sSAH automatic adjustment mechanism 自动调整机制
_o&NbD H automatic adjustment system 自动调整系统
^!$=(jh. Automatic Clearing House 自动票据交换所
n`! 6EaD automatic exchange rates accumulation system 自动化汇率累集系统
8 mt#S Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
*+(eH#_2/ automatic teller machine [ATM] 自动柜员机
.g 94|P autopay 自动转帐
qcge#S> available assets 可用资产
&'X gf!x available fiscal reserve 现存财政储备
v 1/ Y0 available profit 可用利润
n4.\}% =z Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
3 K q /V_ average 平均；平均数；海损
,; Uf>8~ average basic salary 平均基本薪金
kO C0d , average consumer expenditure 平均消费开支；一般消费开支
dj}|EW4 average cost 平均成本
UzW]kY[A< average cost of land production 增辟土地平均成本
?1r<`o3l\ average daily turnover 平均每日成交额
eI%k xqc average daily wage rate 平均每日工资率
!_oR/) average expenditure pattern 平均开支模式
uX%$3k average growth rate 平均增长率
w-C%,1F,/ average net fixed assets 固定资产平均净值
?Ss ~!38 average of relatives 相对价格平均数
S+*>""= average price 平均价格
,$ U~<Zd average propensity to consume 平均消费倾向；一般消费倾向
yqR]9 "a average propensity to save 平均储蓄倾向；一般储蓄倾向
mQ9shdvt- average rate 平均率
uo(LZUjPbN average revenue 平均收入；平均收益
nWh f average stock 平均库存；平均存货
wO LV?Vk average yearly rent 平均年租
"U$](k.<VA avoidance of double taxation 避免双重课税
$LcMG,8%_ avoidance of tax 避税
