A:
&9p! J(C A share Ａ股；甲类股份
{r,U ik-nL abatement of tax 减税；减扣免税额
wA=r ]BT ABN AMRO Bank N.V. 荷兰银行
T{k
P9
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<v:VA!] above-the-line receipt 线上项目收入；经常预算收入
tnRf!A;m ABSA Asia Limited 南非联合亚洲有限公司
oJz2-P mX absolute change 绝对数值变更
n|w+08c" absolute expenditure 实际开支
1F^Q* t{ absolute guideline figure 绝对准则数字
9-KhJq% absolute interest 绝对权益
}}AIpYp,P absolute order of discharge 绝对破产解除令
,c p2Fa c absolute profit margin 绝对利润幅度
k$w~ JO!s absolute value 实值；绝对值
2bp@m;g$ absolutely vested interest 绝对既得权益
L L^ KZ- absorbed cost 已吸收成本；已分摊成本
K4c:k;
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Jz}nV1G(jz absorption rate 吸收率；摊配率；分摊率
#DTKz]i? ACB Finance Limited 亚洲商业财务有限公司
rs&]46i/p acceptable form of reciprocity 合理的互惠条件
q$Gs;gz^( acceptable rate 适当利率；适当汇率
B0fOAP1 acceptance agreement 承兑协议
MtLWpi u@[ acceptance for honour 参加承兑
z%;p lMj acceptor 承兑人；接受人；受票人
y_Y(Xx3 acceptor for honour 参加承兑人
?"6Zf LRi accident insurance 意外保险
,N.8 Accident Insurance Association of Hong Kong 香港意外保险公会
" O& 93#8 accident insurance scheme 意外保险计划
Q` ua9oIJ= accident year basis 意外年度基准
U0~_'&Fe accommodation 通融；贷款
?+yr7_f3* accommodation bill 通融票据；空头票据
{ "y/;x/ accommodation party 汇票代发人
_R4}\3}! account balance 帐户余额；帐户结余
9%!h/m>rW account book 帐簿
[ GLH8R account collected in advance 预收款项
c/;;zc account current book 往来帐簿
oL<#9)+2* account of after-acquired property 事后取得的财产报告
)ZG;. j
account of defaulter 拖欠帐目
AM}R#86 account payable 应付帐款
4xy\ account payee only [A/C payee only] 只可转帐；存入收款人帐户
bx0.(Nv/X account receivable 应收帐款
u6qK4*eAD account receivable report 应收帐款报表
]?eZDf~ account statement 结单；帐单；会计财务报表
b\k]Jx account title 帐户名称；会计科目
)pB#7aEw accountant's report 会计师报告
jEc_!Q Accountant's Report Rules 会计师报告规则
YG "Ta|@5 accounting and auditing procedure 会计与审计程序；会计与核数程序
L:R4&|E/t Accounting Arrangements 《会计安排》
TlqHj accounting basis 会计基础
IGdiIhH~2 accounting by Official Receiver 破产管理署署长呈交的帐目
"g{q=[U} Accounting Circular 《会计通告》
LK^|JE u accounting class 会计类别
}u Y2-l accounting date 记帐日期；会计结算日期
C"{^wy{sL accounting for money 款项核算
aA o|3KCs Accounting Officer 会计主任
"HMEoZ accounting period 会计报告期；会计期
{keZ_ 2 accounting policy 会计政策；会计方针
"[ bkdL< accounting practice 会计惯例
L$Zj MJ accounting principle 会计准则
d>NGCe accounting record 会计记录
88g3<& accounting report 会计报告
i]JTKL{\q Accounting Services Branch [Treasury] 会计事务部〔库务署〕
8:u btB Accounting Society of China 中国会计学会
K b.qv)6i* accounting statement 会计报表
?bTfQH
vX accounting system 会计制度；会计系统
gD, &TW accounting transaction 会计事项；帐务交易
NVyB EAoh accounting treatment 会计处理
w_9^YO! ! accounting year 会计年度
C"hN2Z!CD| accretion 增值；添加
@KN+)q P accrual 应计项目；应累算数目
mzgt>Qtkz= accrual basis 应计制；权责发生制
P*|N)S)X% accrual basis accounting 应计制会计；权责发生制会计
H|9t5
accrue 应累算；应计
aO6\ e> accrued benefit 应累算利益
LU1I
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h<9 s&
p accrued cumulative preference share dividend 应累算的累积优先股股息
jUe@xi s<T accrued expenses 应累算费用
o2 /:e accrued interest payable 应付利息；应计未付利息
wq )*bIv accrued interest receivable 应收利息；应计未收利息
W ^( zP/ accrued right 累算权益
=o@;K~- accruing profit 应累算的利润
48^- ]}; accumulated fiscal reserve 累积财政储备
>p_W(u@ z$ accumulated profit 累积利润；滚存溢利
Wn%P.`o # accumulated reserve 累积储备
l=@ B 'a accumulation of surplus income 累积收益盈余
=u.@W98, K acquired assets 既得资产
XlmX3RU acquisition 收购；购置；取得
5E!C?dv(z acquisition cost 购置成本
&5 CRX f acquisition expenses 购置费用
]?9*Vr:P^ acquisition of 100% interest 收购全部股权
nL@'??I1 acquisition of control 取得控制权
mypV [ acquisition of fixed assets 购置固定资产
K$"#SZEi acquisition of shell “买壳”
Ayz*2 N`% acquisition price 收购价
MK&,2>m,A act of God 天灾
u [>"_!T acting partner 执事合伙人
(jc@8 @Wo. active market 买卖活跃的市场；交投畅旺的市场；旺市
<2$vo active partner 积极参与的合伙人
y Zaf q"o active trading 交投活跃
j\2Qe %d actual circulation 实际流通
S SK}'LQ actual cost 实际成本
?=u?u
k<- actual expenditure 实际开支；实际支出
PmR].Ohzi actual income 实际入息；实际收入；实际收益
inP2y ?j actual market 现货市场
mH o#"tc actual price 现货价；实际价格
: 4ryi&Y actual profit 实际利润
_&gi4)q actual quotation 实盘；实际价位；实际报价
M'*s5:i actual year basis 按实际年度计算
*ap ,r&]#F actuals 实货
18&" j 8'm actuarial investigation 精算调查
eYOY actuarial principle 精算原则
z.vQ1~s actuarial report 精算师报告
6h 0qtXn- Actuarial Society of Hong Kong 香港精算学会
_`$Q6!Z)l actuarial valuation 精算师估值
?&B8:<qy;L actuary 精算师
/{T&l* ' ad referendum agreement 暂定协议；有待覆核的协定
iaGA9l<b ad valorem duty 从价税；按值征税
j=WxtMS ad valorem duty system 从价税制
K-qWT7< ad valorem fee 从价费
u]^ s2v ad valorem tariff 从价关税
qeZ G/\, additional allowance 额外免税额
GQ2GcX(E( additional amount for unexpired risk 未过期风险的额外款额
aZ#FKp^8H additional assessable profit 补加应评税利润
rRTKF0+ additional assessment 补加评税
]so/AdT9hA additional commitment 额外承担
m`yvZ4K! additional commitment vote 额外承担拨款
>m%_`68 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
"1O_h6 C additional dependent parent allowance 供养父母额外免税额
n,N->t$ i additional provision 额外拨款
i3-5~@M additional stamp duty 附加印花税
2)}n"ibbT additional tax 补加税罚款；补加税款
M xTJgY Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
m\:^9A4HCg adjudged bankrupt 被裁定破产
MZgaQU g adjudicated bankrupt 裁定破产人
]RVu[k8 adjudication fee 裁定费；评定印花税额手续费；评估契据费
r,5e/X adjudication of bankruptcy 裁定破产；宣告破产
Mz@{_*2 adjudication of insolvency 裁定无力偿还债务
iZGbNN adjusted actual 经调整的实数；调整后的实数
u 3WU0Z` adjusted current assets 经调整的流动资产；调整后的流动资产
{X! v b adjusted figure 经调整的数字；调整后的数额
eG=d)`.JaV adjusted liabilities 经调整的负债；调整后的负债
P,v7t wc0M adjusted loss 经调整的亏损；调整后的亏损
r!r08y f 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
2/-m-5A adjusted profit 经调整的利润；调整后的利润
($di]lbsT adjusted surplus 经调整的盈余额；调整后的盈余额
corm'AJ/ adjusted value 经调整的价值；调整后的价值
|J $A%2 7 adjustment 调整；修订；理算〔保险〕
xUJ(tG3 adjustment centre 调剂中心
Xdvd\H= adjustment lag 调整过程的时间差距；调整时差
;jP sS^X adjustment mechanism 调整机制
E-A9lJWr adjustment of loss 亏损调整
* #yF`_p adjustment process 调整过程；调整程序
aDS:8 2GMQ adjustment range 调整幅度
V@'Xj .ze administered exchange rate 受管制汇率
l@`k:? Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
d i\.*7l? administration expenses 行政费用
}7PJr/IuF administration fee 手续费；行政费
5'! fi] Z administration in bankruptcy 破产管理
1+%UZK= K administration order 遗产管理令
.k#Pr T1C administrator 管理人；遗产管理人
y?s z&*: administrator of the estate 遗产管理人
ZCCCuB admission of debt 债项承认书
dc$ zW^i admission of proof 接纳债权证明
\f,<\mJ#
advance 放贷款项；垫付款项；预支款项；预付款项
}8'_M/u\ advance account 暂支帐目；预付款帐户
LkbD='\= advance compensation 预付补偿金
e=Ox~ 2S advance from shareholder 股东垫款
j.M]F/j advance pending reimbursement 预支以待日后付还
V&zeC/xSq advanced economy 先进经济体系
l)r\SE1 advancement 预付；预付财产
y-pdAkDh advances warrant 垫款令
:zW? O#aL- advancing 贷出
Z$z-Hx@% adverse balance 逆差
[* xdILj adverse exchange 逆汇
7F`\Gz_2 advertisement addressed to shareholders 在报章刊登的致股东通告
qlhc"}5x } advice for collection 托收通知书
F Pc `J advice of drawing 提款通知书；汇票通知书
<IrhR,@M,L advice of payment 付款通知
Q%CrB>|@ Advisory Committee [Securities and Futures Commission]
^B"LT>.[ 谘询委员会〔证券及期货事务监察委员会〕
}T_"Vg q Advisory Committee on Diversification 经济多元化谘询委员会
xQR/Xp!h affidavit 誓章；遗产申报誓章
; _%zf5;' affidavit of no receipt 述明无收款的誓章
8\J$\Edv affiliate 联号；联营公司；附属公司
" 6,fIsU affiliated company 附属公司；联号；联营公司
Tzd#!Lvm:, affirmation [estate duty] 非宗教式宣誓〔遗产税〕
~-"CU:$o affordability 负担能力
h ;=~%2Y African Development Bank [AfDB] 非洲开发银行
r^k+D<k[7 after-acquired property 事后取得的财产
= Jp:dM* after-hours dealing 市后交易
O%t? -h after-tax profit 税后盈利；税后利润；税后溢利
B:>:$LIL agency agreement 代理协议
QPuc{NcB> agency expenses 代理机构的开支
O>E}Lu;| agency fee 代理费
|5>Tf6 $( Agency Law 《代理法》
'a(y]QG agent 代理人；承销人
ximVh}'a agent of company 公司代理人
g0 f4>m agent's fee 代理人费；经纪费
VEV?$R7; aggregate 总计；总数；总体数字
1 |z4]R,< aggregate amount 总款额；总额
y[J9"k(@ aggregate assets and liabilities 总体资产与负债
XT/t\\Z`U aggregate at constant price 按固定价格计算的总体数字
:E W1I>}_ aggregate demand 总需求
=Ti!9 _~ aggregate gross position 总持仓量
+ S+!:IB aggregate limit 总限额
II'.vp aggregate of salaries tax 合计薪俸税
fhi}x( aggregate performance 总体表现；总体业绩
gX " aggregate supply 总体供应
5Q"yn2b4 aggregate surplus 总盈余
bI.hG32 aggregate total 整体总额
(-ELxsh d aggregate value 总值；合计价值
RIkIE=+6 aggregated basis 合计基准
'c~SE> aggregated net chargeable income 合计应课税入息实额
j32*9 aggregation 合并计算；合计；总和
taDe^Ist j aggregation of incomes of husband and wife 夫妇入息合并计算
8{W l aggregation of property 财产的总和
o0WwlmB5 agio 差价；贴水
yb pOk 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》
) [eTZg Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
a3 n
Wt 《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》
E"}%$=yK Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
\LUW?@gLa 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Q7a mp:JFb Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
i59 }6u_f 《香港政府和大韩民国政府关于相互促进和保护投资协定》
-|x7<$Hw agreement for a settlement 授产协议
-.Wwo(4 agreement for assignment 转让协议
X$xf@|<a agreement for sale 售卖协议；买卖协议
G! %m~+", agreement for sale and purchase 买卖协议
n)N!6u agreement for the payment of interest 支付利息协议
x~k3kj agreement for the repayment of money 还款协议
#ChT el agreement of reinsurance 再保险协议
2fdN@iruB Agricultural Bank of China 中国农业银行
9q ]f]S.L air passenger departure tax 飞机乘客离境税
k8G4CFg}wP Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
PY|zN| airport tax 机场税
ZQ"dAR/y alcohol duty 酒精税
P%B|HnG^ alienation 让与；让渡；转让
mN-O{ k0\ alimony 生活费；赡养费
F OD'&Yb& All Ordinaries Index [AOI] 所有普通股指数
e"1mdw" all risks 全险；综合险
7! qeIz All Sales Record for Stock Market 《股票市场成交报告》
a<*+rGI Allied Capital Resources Limited 新联财务有限公司
'*[7O2\%/ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
HF B> 0<$ allocation letter 拨款信件
e'~Qe_ allocation of fund 分配款项；预留款项
Uhu?G0>O allocation of profit 利润分配；溢利分配
SN|!FW.*: allocation warrant 拨款令
C;ab -gh allotment 分配；配股
}<kl3{) allotment notice 股份配售通知；配股通知
JQ LQS allotment of shares 股份分配
P|1 D6 allowable 可获宽免；免税的
ke@OG! M / allowable business loss 可扣除的营业亏损
_9-;35D _ allowable expenses 可扣税的支出
_W@sFv%sj allowance 免税额；津贴；备抵；准备金
*/~|IbZ `o allowance for debts 债项的免税额
S%H"i
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=ZS Yg K allowance for funeral expenses 殡殓费的免税额
zvN7aG allowance for inflation 为通货膨胀而预留的款项；通胀准备金
`]]m$ allowance for repairs and outgoings 修葺及支出方面的免税额
T6SYXQd>. allowance to debtor 给债务人的津贴
_G`Q2hf"5 alteration of capital 资本更改
wg_Z@iX alternate trustee 候补受托人
*56j'FX amalgamation 合并
J_a2DM6d ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
1/bTwzR.g ambit of charges 征税范围；收费范围
&R/-~w5 amended valuation 经修订的估值
qAp <OJ American Commodities Exchange 美国商品交易所
};r E N`L American Express Bank Limited 美国运通银行
gWro])3 American Stock Exchange 美国证券交易所
8\nk a5 amortization 摊销
:bo2H[U+ amount due from banks 存放银行同业的款项
3hkEjR amount due from banks abroad 存放海外银行同业的款项
D=LsoASVI amount due from holding companies 控股公司欠款
Ww~C[8q amount due from local banks 存放本港银行同业的款项
+dCR$<e9r amount due to banks 银行同业的存款
uJ|,- "~F amount due to banks abroad 海外银行同业的存款
CVY-U|xFY amount due to holding companies 控股公司存款
?gu!P:lZS amount due to local banks 本港银行同业的存款
GQ85ykky amount due to outport banks 外埠银行同业的存款
E Id>%0s5 amount for note issue 发行纸币的款额
?AO=)XV2 amount of bond 担保契据的款额
>q')%j amount of consideration 代价款额
f LRx{Nu amount of contribution 供款数额
X'.l h #& amount of indebtedness 负债款额
?&6|imPE amount of principal of the loan 贷款本金额
3f>9tUWhTy amount of rates chargeable 应征差饷数额
8 bw, dBN amount of share capital 股本额
+-x+c:
IxA amount of sums assured 承保款额
/_JR7BB^X, amount of variation 变动幅度
jn]l!nm amount of vote 拨款数额
}ub>4N[ amount payable 应付款额
U e-AF# amount receivable 应收款额
F YNUap,A Amsterdam Stock Exchange 阿姆斯特丹证券交易所
>;G7ty[RX7 analysis 分析
z$Z%us>io ancillary risk 附属风险
LvGo$f/9 annual account 周年帐目；周年帐目报表；年度决算；年结
"tb KbFn9 annual accounting date 年结日期
K7$Q . annual allowance 每年免税额；年积金；年度津贴；年津
p]e.E`'S annual balance 年度余额
* W"Pv,: annual disposable income 每年可动用收入
xhCNiYJ | annual estimates 周年预算
qU &v50n annual fee 年费
3]\'Q} annual general meeting 周年大会
xt@v"P2Ok annual growth rate 年增率；每年增长率
(RUc>Qi annual long-term supplement 长期个案每年补助金
)-6>!6hZ annual pensionable emolument 可供计算退休金的年薪
SXX O# annual report 年报
\HMuV g'Q Annual Report on the Consumer Price Index 《消费物价指数年报》
XThU +s9 annual return 周年报表；周年申报表；每年报税表格
?!t O'}? Annual Return Rules 《周年报表规则》
lh\ `9F: annual review of consumer prices 每年消费物价回顾
uI)z4Z annual roll-forward basis 逐年延展方式
0m4#{^Y annual salary 年薪
l7WZ" 6 d annual statement 年度报表；年度决算表
/w5c:BH 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
%} annuitant 年金受益人
](+u'8 annuity 年金
@Rd`/S@ annuity contract 年金合约
E)'T;% annuity on human life 人寿年金
u#ocx[ antecedent debt 先前的债项
'*U_!RmQ ante-dated cheque 倒填日期支票
(e
2.Ru anticipated expenditure 预期开支
rXrIGgeM anticipated net profit 预期纯利
.dc|?$XV anticipated revenue 预期收入
5n::]Q% =D anti-inflation measure 反通货膨胀措施
M6[O> z anti-inflationary stance 反通货膨胀立场
V+u0J"/8 apparent deficit 表面赤字
8`<3rj apparent financial solvency 表面偿债能力
bHDZ=Ik apparent partner 表面合伙人
pB VzmQF application for personal assessment 个人入息课税申请书
ASS<XNP application of fund 资金应用
9)F$){G]vs application to release as liquidator and to destruct the books of accounts and documents
XU['lr&,W 申请免除清盘人职务及毁灭帐簿与文件
;F2"g TQS appointed actuary 委任精算师
r"7 !J[u appointed auditor 委任核数师；委任审计师
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ql% appointed trustee 委任的受托人
eH;{L n appointer 委任人
4{$ L]toP apportioned pro rata 按比例分摊
43`Atw`\ apportionment 分配；分摊
1LmbXH]% Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Z'wGZ( apportionment formula 分摊方程式
+D h?M Qt? apportionment of estate duty 遗产税的分摊
=4/K # cQ appraisal 估价；评估
Z4k'c+ appreciable growth 可观增长
9:!V":8q appreciable impact 显着影响
>(gbUW appreciable increase 可观增长
%zjyZ{= appreciation 增值；升值
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appreciation against other currencies 相对其他货币升值
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\;FDyj appreciation of the exchange value of Hong Kong dollar 港元汇值上升
{o %OG/!1 appreciation tax 增值税
UJ)( Sw appropriation 拨款；拨用；拨付
p13y`sU= appropriation account 拨款帐目
^Y"|2 : Appropriation Bill 拨款法案
L3S29-T appropriation-in-aid system 补助拨款办法
C7l4X8\w approved assets 核准资产
|kHzp^S approved basket stock 认可一篮子证券
7Zh#7jiZ` approved budget 核准预算
fHF* # approved charitable donation 认可慈善捐款
u~'j?K.^ approved charitable institution 认可慈善机构
G Mg|# DV approved currency 核准货币；认可货币
JGlp7wro approved estimates 核准预算
(]"`>, ray approved estimates of expenditure 核准开支预算
vf!lhV-UG+ approved overseas insurer 核准海外保险人
YQ-V^e6 approved overseas trust company 核准海外信托公司
ocj^mxh =O approved pooled investment fund 核准汇集投资基金
No'Th7=|S approved provident fund scheme 认可公积金计划
xy^z_` approved provision 核准拨款
1?y
QjW, approved redeemable share 核准可赎回股份
AHplvksb approved regional stock 认可地区性证券
e1H2w?
s approved retirement scheme 认可退休金计划
|Mnc0Fgvy, approved subordinated loan 核准附属贷款
8$ _8Yva"e arbitrage 套戥；套汇；套利
_.GHtu/I arbitrageur 套戥者；套汇者
0[-@<w ^j arbitrary amount 临时款项
` 9DW} arrangement 措施；安排；协定
cw;TIx _q arrears 欠款
DPWnvd arrears of pay 欠付薪酬
)5<c8lzp arrears of revenue 逾期未收税款；逾期未收的帐项
70A* !v articles of association 组织章程；组织细则；组织章程细则
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Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
xQs._YY ascertainment of profit 确定利润
[58qC: "Asia Clear" “亚洲结算系统”
:W[d&e Asia Commercial Bank Ltd. 亚洲商业银行有限公司
s&W^?eKr Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
XAUHF-"WE Asian Development Fund [ADF] 亚洲发展基金
;+~Phdy Asian dollar bond 亚洲美元债券
5Noy~; Asian dollar market 亚洲美元市场
'DB'lP Asian dollar rate 亚洲美元利率
RAoY`AWI Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
q:P44`Aq Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
XNkZ^ 3m q asked price 沽盘；喊价；索价；卖方报价
.#Lu/w' -M assessable income 应评税入息
BK foeN)% assessable loss 应评税亏损
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M7d assessable profit 应评税利润
810uxw{\ assessable value 应评税值
Nf9$q| %! assessed profit 估定利润
HA;G{[X assessed value 经评估价值
j>O!|V assessment 评税；评定；估价；评税单
o=Kd9I# assessment number 评税编号；估价编号
u:}yE^8 @ assessment of additional tax 补加税评税
rUBc5@| assessment of performance 业绩评估；实绩评价
O<+x=>_ Assessor 评税主任
Y-P?t+l asset price bubbles 资产价格泡沫
xU;Q ~( asset-backed securities 具资产保证的证券
(+.R8 assets accretion 资产增值
MgQb" qx assets and liabilities 资产与负债
$$---Y assets betterment statement 资产递增表；资产改进表
*qw//W assets lending 实物放款；有抵押贷款
bP1]:^ x@W assets of the company passing on the death 死者去世时转移的公司资产
3Ebkq[/*% assets pledged as security for liabilities 用作负债抵押的资产
4nD U-P#f assets portfolio 资产投资组合
>^adxXw.o assets price 资产价格
9y*pn|A[F assets quality 资产质素
F t;[>o assets realization 资产变现
BA`K ,#Ft7 assets refinancing arrangement 资产再集资安排
6z1>(Za7> assets securitization 资产证券化
<w0$0ku assets situated outside Hong Kong 在香港以外地方的资产
=\x(Rs3 assets stripping 削减资产；拆卖资产
`;3fnTI:1 assets value 资产值
()EiBl(kWk assignee 承让人
b[my5O l assignment 转让；转让书；转让契
HA GpM\Qa assignment of interest 权益转让
@l& >C#K\ assignment of letters patent and trade mark 专利证书及商标转让
:cE~\B S& assignment of property 物业转让；物业转让书
X[$FjKZh=F assignment right 转让权
L[}Ak1 A assignor 转让人
f>ilk Q` associate 有联系的人；有关连人士；相联者；合伙人；联系人
9Z. W R-} Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
K7] +. f associate member 附属会员
*l8:%t\ associated body corporate 相联法人团体
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4 associated company 相联公司；联属公司
_iZ9Ch\ associated corporation 相联法团
%8! }" Xa Association of Chartered Certified Accountants [ACCA] [United Kingdom]
W[oQp2 = 公认会计师公会〔英国〕
9>[ *y8[:0 Association of Futures Exchange Brokers 香港期货经纪协会
),4 c b Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
%gV~e@| association of underwriters 承保人组织
!^(?C@TQ assumption of control 接管
S0p[ Kt assurance 担保；保险；转易；转易书
/\UFJ assurance of interest 权益的转易
q ,2 +\i at 19XX price 按一九ＸＸ年价格计算
eGlPi| at a discount 按赔价计算；按贴水价格计算；打折扣
>WYradLUi at a premium 按溢价计算；按升水价格计算
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JDk () at call 通知付款；按通知
nB#XQ8Nzx^ at constant market price 按固定市价计算
nrRP1`!]T at constant price 按固定价格计算
F@kd[>/[ at cost 按成本计算
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( at current market price 按当时市价计算；按现时市价计算
s92SN F}g at current price 按当时价格计算；按现时价格计算
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) at factor cost 按要素成本计算；按生产要素成本计算
+jGSD@32> at money-of-the-day price 按付款当日价格计算
bv4G!21]*; at or better 按指定或较佳价位〔买卖指令〕
W3 2]#M= at par 按面值计算；平价
uxD$dd ? at sight 见票即付
.a]9 rQQ&_ at the close 按收市盘
6,Y<1b*|Vo at the opening 按开市盘
VgcLG ]tE[ attestation 见证；见证条款
<P1x3 at-the-money option 平价期权
x10u?@ attorney 受权人；受托代表人
"'*w _H0 attornment 新拥有人承认书
okQ<_1 e{ attributable profit 可归属利润
J=AF `[ attributable share value 可归属股份价值
?bH!|aW(H Auckland Stock Exchange 奥克兰证券交易所
/nVGr]t_pj auction 拍卖
|lVoL.Z,0 auctioneer 拍卖商
rnS&^ audit 审计；核数
VL| q `n Audit Commission 审计署
@0U={qX Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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:#okt 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
2H2Yxe7? - audit review 帐目审查
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<^|=D Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
[W*Q~Wvp audited account 审计帐目；经审计的帐目
f,'9Bj. ~ audited annual account 经审计的周年帐目
1_6oM/?' audited balance sheet 经审计的资产负债表
[mA\,ny9 auditor 核数师；核数主任；审计师
y#)ad\ auditor's certificate 核数师证明书；审计师证明书
?S~j2 J] auditor's report 核数师报告；审计师报告
kr>H,%3~ Aussie bond 澳元债券
)|`|Usn#[ austerity budget 紧缩预算
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Qlx&.> Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
@;ob 4s U Australia All Ordinaries Index 澳洲所有普通股票指数
}q D0- Australian Dollar [AUD] 澳元
.|z8WF* Australian Options Market 澳大利亚期权市场
j5 5;E
E! Australian Securities Commission 澳洲证券事务监察委员会
qC ku
q Australian Society of Certified Practising Accountants 澳洲执业会计师公会
GR>kxYM%q Australian Stock Exchange 澳大利亚证券交易所
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1cc3! Austrian Schilling [ATS] 奥地利先令
Rr6}$]1 authentication 认证；鉴证
xdkC>o4> authority to purchase 委托购买证；委购书
u# ~q86k authorization 认可；核准；授权；授权书
K *xca(6 authorization by direction 指示授权
;{f4E)t 7 authorization by instruction 指令授权
P QA}_o authorization by warrant 令状授权
6Pd LJ#LS authorization of unit trust 单位信托的认可
6Dz N.fz authorized agent 指定代理人
)HJ#|JpxC authorized capital 法定资本
:*dfP/GO authorized clerk 出市员
b,):&M~p authorized dealer 认可交易商
IJ#+"(?7,u authorized financial institution 认可财务机构
[ T!0ka authorized fund 认可基金
+jN%w{^= authorized fund house 获授权的基金公司；认可基金公司
5tQZf'pHfd authorized institution 认可机构
5><KTya?= authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
IT=<p60" authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
mVNHH! authorized insurer 获授权保险人；获认可承保人
~"}o^#@DwJ authorized investment 特准投资项目
Gx/kel [Y} authorized person 获授权人
@z1pE@7jK authorized representative 获授权代表
y)GH=@b authorized share capital 法定股本
y,cz;2 automated quotation system 自动报价系统
u; 3wg`e Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
)0N^rw kW 自动交易系统〔香港期货交易所有限公司〕
>dYN@cB$} automatic adjustment mechanism 自动调整机制
W~qVZ(G*U automatic adjustment system 自动调整系统
y';"tD Fb Automatic Clearing House 自动票据交换所
K4K]o T automatic exchange rates accumulation system 自动化汇率累集系统
W 2T6JFv Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
c= #V*< automatic teller machine [ATM] 自动柜员机
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?A autopay 自动转帐
L w P available assets 可用资产
['jr+gIfQ available fiscal reserve 现存财政储备
-0f ,qNF available profit 可用利润
Zj5B}[,l\ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
G e+ T[ average 平均；平均数；海损
?` T-A\A= average basic salary 平均基本薪金
GW\ 66$| average consumer expenditure 平均消费开支；一般消费开支
J`xCd/G average cost 平均成本
w~wg [d average cost of land production 增辟土地平均成本
"'v^X!" average daily turnover 平均每日成交额
T3,}CK#O average daily wage rate 平均每日工资率
W|4h;[w average expenditure pattern 平均开支模式
S\R5SRE average growth rate 平均增长率
+
[ ~)a 4# average net fixed assets 固定资产平均净值
< tto8Y
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N977F$B o average price 平均价格
`Y_G* b.Rm average propensity to consume 平均消费倾向；一般消费倾向
8Ai\T_l average propensity to save 平均储蓄倾向；一般储蓄倾向
g#b9xTG J^ average rate 平均率
r2G38/K average revenue 平均收入；平均收益
+sFpIiJg average stock 平均库存；平均存货
=>htX(k} average yearly rent 平均年租
x". !&5 avoidance of double taxation 避免双重课税
!yo @i_1D avoidance of tax 避税
