A:
{yo{@pdX> A share Ａ股；甲类股份
L3/SIoqd abatement of tax 减税；减扣免税额
^}w@&Bje ABN AMRO Bank N.V. 荷兰银行
%bN +Y' above-the-line expenditure 线上项目支出；经常预算支出
: d AC:h above-the-line receipt 线上项目收入；经常预算收入
}3 825 ABSA Asia Limited 南非联合亚洲有限公司
"[wkjNf% absolute change 绝对数值变更
DpRGPs absolute expenditure 实际开支
5T*Uq>x0 absolute guideline figure 绝对准则数字
OLH[ F absolute interest 绝对权益
W
u C2 LM absolute order of discharge 绝对破产解除令
OO ?;?? absolute profit margin 绝对利润幅度
1>c^-"#e^ absolute value 实值；绝对值
RJ\'"X Q absolutely vested interest 绝对既得权益
<E2 n M, absorbed cost 已吸收成本；已分摊成本
)r0X Qa]@$ absorption 吸收；分摊；合并
jv ;8Mm absorption rate 吸收率；摊配率；分摊率
ff;9P5X ACB Finance Limited 亚洲商业财务有限公司
0hN gr' acceptable form of reciprocity 合理的互惠条件
QZh#& Qf; acceptable rate 适当利率；适当汇率
<)68ol~ < acceptance agreement 承兑协议
ym_w09 acceptance for honour 参加承兑
La2f]+sV acceptor 承兑人；接受人；受票人
qjm6\ii:) acceptor for honour 参加承兑人
/f*QxNZ,p accident insurance 意外保险
;i 'mma_! Accident Insurance Association of Hong Kong 香港意外保险公会
+vr|J: accident insurance scheme 意外保险计划
#+" 1">l accident year basis 意外年度基准
qWdob>u accommodation 通融；贷款
67tB 8X accommodation bill 通融票据；空头票据
5cF7w accommodation party 汇票代发人
QmKEl|/{u account balance 帐户余额；帐户结余
5!s7`w]8*0 account book 帐簿
Al
MMN"j account collected in advance 预收款项
_:1s7EC account current book 往来帐簿
tLE7s_^ account of after-acquired property 事后取得的财产报告
g`Kh& |GU account of defaulter 拖欠帐目
1 u~Xk? account payable 应付帐款
c{"qrwLA account payee only [A/C payee only] 只可转帐；存入收款人帐户
;R W0Dn)Q account receivable 应收帐款
I^G Z9 @UE account receivable report 应收帐款报表
Fa0NHX2: account statement 结单；帐单；会计财务报表
I.6
qA * account title 帐户名称；会计科目
,
3&D A accountant's report 会计师报告
#?h-<KQQ Accountant's Report Rules 会计师报告规则
S'_2 o?fs accounting and auditing procedure 会计与审计程序；会计与核数程序
TpGnSD Accounting Arrangements 《会计安排》
6/dP)"a(' accounting basis 会计基础
WHy
r;m3) accounting by Official Receiver 破产管理署署长呈交的帐目
3j6Am{9 Accounting Circular 《会计通告》
u|+ Dqe` accounting class 会计类别
#rI4\K accounting date 记帐日期；会计结算日期
)p`zN=t accounting for money 款项核算
`C&@6{L Accounting Officer 会计主任
PL |ea~/ accounting period 会计报告期；会计期
jmBsPSGIC accounting policy 会计政策；会计方针
? APCDZ^ accounting practice 会计惯例
&SW~4 {n: accounting principle 会计准则
pwg\b accounting record 会计记录
hnnVp_<] accounting report 会计报告
Jm`{MzqL Accounting Services Branch [Treasury] 会计事务部〔库务署〕
$xqX[ocor Accounting Society of China 中国会计学会
D~zk2 accounting statement 会计报表
g QYs, accounting system 会计制度；会计系统
/ tG[pg{[ accounting transaction 会计事项；帐务交易
+C36OcmT~ accounting treatment 会计处理
ROr|n]aJj accounting year 会计年度
nIqNhJ+ accretion 增值；添加
ts /Ha*h accrual 应计项目；应累算数目
[gIvB<Uv accrual basis 应计制；权责发生制
S } 3? accrual basis accounting 应计制会计；权责发生制会计
c6Z"6-}$ accrue 应累算；应计
x U F5
accrued benefit 应累算利益
ZA7b;{o [ accrued charges 应计费用
W_L;^5Y;m accrued cumulative preference share dividend 应累算的累积优先股股息
"rnVPHnQR accrued expenses 应累算费用
W|L#Q/
RX accrued interest payable 应付利息；应计未付利息
!!<H*9]+W; accrued interest receivable 应收利息；应计未收利息
3k av zB[ accrued right 累算权益
!y&<I T(\4 accruing profit 应累算的利润
++!'6! l accumulated fiscal reserve 累积财政储备
0i>>CvAl} accumulated profit 累积利润；滚存溢利
V4ybrUWK accumulated reserve 累积储备
or`D-x)+@ accumulation of surplus income 累积收益盈余
V` 4/oM` acquired assets 既得资产
Gm[XnUR7V acquisition 收购；购置；取得
C/!7E: acquisition cost 购置成本
?s@=DDB\u acquisition expenses 购置费用
blKF78 acquisition of 100% interest 收购全部股权
+F92_a4 acquisition of control 取得控制权
n
>@Qx$- acquisition of fixed assets 购置固定资产
Ys>Z=Eky acquisition of shell “买壳”
7n[0)XR> acquisition price 收购价
@Yw >s9X act of God 天灾
x" P@[T acting partner 执事合伙人
qK)T# sh active market 买卖活跃的市场；交投畅旺的市场；旺市
^4C
djMF-E active partner 积极参与的合伙人
f2 ?01PM,Q active trading 交投活跃
he|.Ow actual circulation 实际流通
2 -%9 k)KH actual cost 实际成本
wW,
n~W actual expenditure 实际开支；实际支出
tfdb9# &? actual income 实际入息；实际收入；实际收益
48)D%867.; actual market 现货市场
gLwrYG7@ actual price 现货价；实际价格
'd]t@[# actual profit 实际利润
@5h(bLEP actual quotation 实盘；实际价位；实际报价
bl-D{)X actual year basis 按实际年度计算
1oI2 actuals 实货
?h:xO\h8 actuarial investigation 精算调查
"..I$ R actuarial principle 精算原则
S|O #KE actuarial report 精算师报告
-VvN1G6.x? Actuarial Society of Hong Kong 香港精算学会
W.l#@p actuarial valuation 精算师估值
g*;z V i actuary 精算师
s]pNT1, ad referendum agreement 暂定协议；有待覆核的协定
LaYd7Oyf] ad valorem duty 从价税；按值征税
^|(VI0KO ad valorem duty system 从价税制
ZK Jhmk ad valorem fee 从价费
u =lsH ad valorem tariff 从价关税
MxqIB(5k additional allowance 额外免税额
y9 ~:[ jB additional amount for unexpired risk 未过期风险的额外款额
@!*I
mNMI additional assessable profit 补加应评税利润
9vBW CCf additional assessment 补加评税
,7)z avA additional commitment 额外承担
Ud_0{%@ additional commitment vote 额外承担拨款
[$@EQ]tt/ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
_Mi* Fvj additional dependent parent allowance 供养父母额外免税额
> . K additional provision 额外拨款
lv #L+} T additional stamp duty 附加印花税
?(Xy 2%v additional tax 补加税罚款；补加税款
3b/J Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
SNC)cq+{ adjudged bankrupt 被裁定破产
:)F0~Q adjudicated bankrupt 裁定破产人
'>GPk5Nq77 adjudication fee 裁定费；评定印花税额手续费；评估契据费
Q[9W{l+ adjudication of bankruptcy 裁定破产；宣告破产
y?UB?2 VN adjudication of insolvency 裁定无力偿还债务
RBpv40n0 adjusted actual 经调整的实数；调整后的实数
A&{eC
C adjusted current assets 经调整的流动资产；调整后的流动资产
x$z>.4 adjusted figure 经调整的数字；调整后的数额
EKUiX#p: M adjusted liabilities 经调整的负债；调整后的负债
9?uU%9r5P adjusted loss 经调整的亏损；调整后的亏损
6$t+Q~2G! adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
y;f nC5Q adjusted profit 经调整的利润；调整后的利润
r` sG! adjusted surplus 经调整的盈余额；调整后的盈余额
X Hm6K1mGZ adjusted value 经调整的价值；调整后的价值
)O8w'4P5 adjustment 调整；修订；理算〔保险〕
-0+h&CO adjustment centre 调剂中心
63VgQ adjustment lag 调整过程的时间差距；调整时差
^sF(IV[> adjustment mechanism 调整机制
p:
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$XcuU
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}" STc&1 adjustment range 调整幅度
Qx8O&C?Ti administered exchange rate 受管制汇率
}[y_Fr0 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
l)f 2T@bHl administration expenses 行政费用
bZ} T;!U?I administration fee 手续费；行政费
jx Z_-1 administration in bankruptcy 破产管理
}Vfc;2 administration order 遗产管理令
+&.39q ! administrator 管理人；遗产管理人
jP.dQj^j& administrator of the estate 遗产管理人
G[]h1f! admission of debt 债项承认书
C_&ZQlgQ admission of proof 接纳债权证明
K@?K4o
advance 放贷款项；垫付款项；预支款项；预付款项
{a,U{YJ\H
advance account 暂支帐目；预付款帐户
zqLOwzMlLx advance compensation 预付补偿金
{[bB$~7Eu advance from shareholder 股东垫款
v7<r- <I[ advance pending reimbursement 预支以待日后付还
%>1C ($^ advanced economy 先进经济体系
4JL]?7 5 advancement 预付；预付财产
UYGO|lkEU advances warrant 垫款令
y24/lc advancing 贷出
e\ }'i- adverse balance 逆差
\)cbg#v adverse exchange 逆汇
9O\yIL advertisement addressed to shareholders 在报章刊登的致股东通告
/d> Jkv advice for collection 托收通知书
*JO%.QNg advice of drawing 提款通知书；汇票通知书
'`&b1Rc advice of payment 付款通知
G@U}4' V9 Advisory Committee [Securities and Futures Commission]
+*G<xW :M 谘询委员会〔证券及期货事务监察委员会〕
$\L=RU!c} Advisory Committee on Diversification 经济多元化谘询委员会
j07b!j:"\} affidavit 誓章；遗产申报誓章
Ue=1NnRDkA affidavit of no receipt 述明无收款的誓章
->W rBO affiliate 联号；联营公司；附属公司
L$?YbQo7 affiliated company 附属公司；联号；联营公司
0y%s\,PsT affirmation [estate duty] 非宗教式宣誓〔遗产税〕
S~B{G T\M affordability 负担能力
Zbf~ E { African Development Bank [AfDB] 非洲开发银行
|AS9^w after-acquired property 事后取得的财产
/5~j"|
U' after-hours dealing 市后交易
G 1:"Gxja after-tax profit 税后盈利；税后利润；税后溢利
K<v:RbU|[1 agency agreement 代理协议
T+>W(w
i agency expenses 代理机构的开支
@Py?.H agency fee 代理费
w}U'>fj Agency Law 《代理法》
cR SgP{hy agent 代理人；承销人
a[J_H$6H! agent of company 公司代理人
<FwAV=}6p agent's fee 代理人费；经纪费
4+Y9":< aggregate 总计；总数；总体数字
SKo*8r aggregate amount 总款额；总额
(R!`Z% aggregate assets and liabilities 总体资产与负债
w} ?, N aggregate at constant price 按固定价格计算的总体数字
<W/YC 2b aggregate demand 总需求
# (-?i\i aggregate gross position 总持仓量
oTve Y aggregate limit 总限额
;oOv~ YB7H aggregate of salaries tax 合计薪俸税
0+k= gO aggregate performance 总体表现；总体业绩
vkLyGb7r< aggregate supply 总体供应
+< )H2 aggregate surplus 总盈余
E0eZal], aggregate total 整体总额
Dk}txw}# aggregate value 总值；合计价值
-Zqw[2 Q4 aggregated basis 合计基准
c@$W]o"A aggregated net chargeable income 合计应课税入息实额
L"}2Y 3 aggregation 合并计算；合计；总和
S^r[%l<'n aggregation of incomes of husband and wife 夫妇入息合并计算
.]/k#H v aggregation of property 财产的总和
?}No'E1!I agio 差价；贴水
c#a>> V 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》
(]$&.gE.F Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Fyc":{Jd 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
A s8IjGNs{ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
<q=]n%nX 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
v>5TTL~? Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
~zFwSF 《香港政府和大韩民国政府关于相互促进和保护投资协定》
c1 1?Kq agreement for a settlement 授产协议
rGzGbI= agreement for assignment 转让协议
MpJ] 1 agreement for sale 售卖协议；买卖协议
5oR) agreement for sale and purchase 买卖协议
C <H$}f agreement for the payment of interest 支付利息协议
:!fU+2$`^( agreement for the repayment of money 还款协议
tY60~@YO& agreement of reinsurance 再保险协议
aL/7xa Agricultural Bank of China 中国农业银行
6G:7r [ air passenger departure tax 飞机乘客离境税
l?KP /0` Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
$Q`\- airport tax 机场税
VW :Voc alcohol duty 酒精税
\n-.gG alienation 让与；让渡；转让
2lxA/.f alimony 生活费；赡养费
p e$WSS J All Ordinaries Index [AOI] 所有普通股指数
L7N>p4h]Xj all risks 全险；综合险
Bb7Vf7>
All Sales Record for Stock Market 《股票市场成交报告》
C a3
{e1 Allied Capital Resources Limited 新联财务有限公司
UM. Se(kS all-items index [Consumer Price Index] 总指数〔消费物价指数〕
*s!T$oc allocation letter 拨款信件
Kp [5"N8 allocation of fund 分配款项；预留款项
BUXlHh%<R allocation of profit 利润分配；溢利分配
-_f-j allocation warrant 拨款令
!
;R}= allotment 分配；配股
G.qjw]Llf allotment notice 股份配售通知；配股通知
{%z5^o1) allotment of shares 股份分配
7/bF0 4~% allowable 可获宽免；免税的
la{o<||Aq allowable business loss 可扣除的营业亏损
@XH@i+ {B allowable expenses 可扣税的支出
Gk)6ljL allowance 免税额；津贴；备抵；准备金
g? > allowance for debts 债项的免税额
C{YTHN n allowance for depreciation by wear and tear 耗损折旧免税额
KXcE@q9 allowance for funeral expenses 殡殓费的免税额
!{XVaQ?x allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Cil1wFBb allowance for repairs and outgoings 修葺及支出方面的免税额
F#|mN0op allowance to debtor 给债务人的津贴
xS_ tB)C alteration of capital 资本更改
;eP. B/N alternate trustee 候补受托人
nD Xy$ f8 amalgamation 合并
?d)FY B ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
RY~ m Q ambit of charges 征税范围；收费范围
wfM|3GS+. amended valuation 经修订的估值
dEfP2 72M American Commodities Exchange 美国商品交易所
8%;]]{(B American Express Bank Limited 美国运通银行
h[gKyxZ/t American Stock Exchange 美国证券交易所
LP} j 0)n amortization 摊销
VB~Do?]*k% amount due from banks 存放银行同业的款项
/[|A(,N}{ amount due from banks abroad 存放海外银行同业的款项
?aU-Y_pMe amount due from holding companies 控股公司欠款
E>kgEfzxP amount due from local banks 存放本港银行同业的款项
2~@Cj@P] amount due to banks 银行同业的存款
df9$k0Fx amount due to banks abroad 海外银行同业的存款
=Ct$!uun amount due to holding companies 控股公司存款
2XV3f$, H amount due to local banks 本港银行同业的存款
$lF\FC amount due to outport banks 外埠银行同业的存款
VpB+|%@p amount for note issue 发行纸币的款额
*m&(h@l amount of bond 担保契据的款额
jk5C2dy amount of consideration 代价款额
$wqi^q*) amount of contribution 供款数额
m[A$Sp_"-h amount of indebtedness 负债款额
,sn
9&E amount of principal of the loan 贷款本金额
- S%8 amount of rates chargeable 应征差饷数额
{ ?]& P amount of share capital 股本额
Sp@{5 amount of sums assured 承保款额
e it %U amount of variation 变动幅度
f:h<tlob amount of vote 拨款数额
sB<y( }u
amount payable 应付款额
2bTM0- amount receivable 应收款额
CjU?3Ag Amsterdam Stock Exchange 阿姆斯特丹证券交易所
C 4\Q8uK analysis 分析
} BnPNc[I ancillary risk 附属风险
z?( QM : annual account 周年帐目；周年帐目报表；年度决算；年结
e;&f O[ 2 annual accounting date 年结日期
(&qjY
I annual allowance 每年免税额；年积金；年度津贴；年津
I>@Qfc
bG annual balance 年度余额
t ZA%^ Y annual disposable income 每年可动用收入
[?F]S:/i annual estimates 周年预算
z5t"o ! annual fee 年费
j8ag }% annual general meeting 周年大会
zG~nRt{4 annual growth rate 年增率；每年增长率
$ !:xjb annual long-term supplement 长期个案每年补助金
Wq*W+ 7=. annual pensionable emolument 可供计算退休金的年薪
FMAt6HfU annual report 年报
n#)kvr Annual Report on the Consumer Price Index 《消费物价指数年报》
vFsl]|<;8 annual return 周年报表；周年申报表；每年报税表格
^-K ~ y Annual Return Rules 《周年报表规则》
t/a annual review of consumer prices 每年消费物价回顾
_Zbgma sb annual roll-forward basis 逐年延展方式
]]|vQA^ annual salary 年薪
ASa Nac-3 annual statement 年度报表；年度决算表
tN& X1 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
;h7O_|<% annuitant 年金受益人
<*DP G\6Ma annuity 年金
!{ /AJb annuity contract 年金合约
G4)X~.Fy annuity on human life 人寿年金
e `Tssa+ antecedent debt 先前的债项
O+ o_{t\R ante-dated cheque 倒填日期支票
=kn-F T anticipated expenditure 预期开支
\ > anticipated net profit 预期纯利
/@]@Tz@' anticipated revenue 预期收入
P6;Cohfh anti-inflation measure 反通货膨胀措施
p}h9>R anti-inflationary stance 反通货膨胀立场
{_]<mw d apparent deficit 表面赤字
YMn_9s7< apparent financial solvency 表面偿债能力
;r3|EA35 apparent partner 表面合伙人
m/NXifi8l application for personal assessment 个人入息课税申请书
{iVmae application of fund 资金应用
xu* dPG)v application to release as liquidator and to destruct the books of accounts and documents
PA>su)N$ 申请免除清盘人职务及毁灭帐簿与文件
1'9YY")# appointed actuary 委任精算师
4z!(!J ) appointed auditor 委任核数师；委任审计师
cy#N(S [ 1 appointed trustee 委任的受托人
]o*-|[^? appointer 委任人
aT PmW]w6 apportioned pro rata 按比例分摊
1#^r 5E4 apportionment 分配；分摊
XN~r d,MZ% Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
5w@Q %'o`I apportionment formula 分摊方程式
rfhvd wwD apportionment of estate duty 遗产税的分摊
}; ]f 3 appraisal 估价；评估
<k-hRs2d appreciable growth 可观增长
$|}P L[aA# appreciable impact 显着影响
}B2qtb3 appreciable increase 可观增长
@8V~&yqq appreciation 增值；升值
gR 8v F appreciation against other currencies 相对其他货币升值
K_ LwYO3 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
=s1Pf__<k appreciation tax 增值税
#[NNb?`F appropriation 拨款；拨用；拨付
z N J-JIo% appropriation account 拨款帐目
rqYx\i? Appropriation Bill 拨款法案
y`-5/ 4 appropriation-in-aid system 补助拨款办法
CFiO+p& approved assets 核准资产
F[==vte| approved basket stock 认可一篮子证券
RTv zS] approved budget 核准预算
oH kjMqju approved charitable donation 认可慈善捐款
1<3! approved charitable institution 认可慈善机构
= j
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wM&WR2 approved estimates 核准预算
?K^~(D8( approved estimates of expenditure 核准开支预算
2^=.jML[ approved overseas insurer 核准海外保险人
GYN Ly d) approved overseas trust company 核准海外信托公司
?$A WY\ approved pooled investment fund 核准汇集投资基金
c9R|0Yn^J approved provident fund scheme 认可公积金计划
o|7
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#"aL M6Cfs approved redeemable share 核准可赎回股份
L kIbvJCV approved regional stock 认可地区性证券
W1p5F\ wt approved retirement scheme 认可退休金计划
t+Hx&_pMj approved subordinated loan 核准附属贷款
%%f(R7n arbitrage 套戥；套汇；套利
m6M:l"u arbitrageur 套戥者；套汇者
Zywx.@! arbitrary amount 临时款项
x>~.cey arrangement 措施；安排；协定
=CjN=FM arrears 欠款
$+@xwuY'+ arrears of pay 欠付薪酬
UJ6zgsD1b? arrears of revenue 逾期未收税款；逾期未收的帐项
2q* aq% articles of association 组织章程；组织细则；组织章程细则
};@J)} Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
# dxS QmG ascertainment of profit 确定利润
<Z8^.t)| "Asia Clear" “亚洲结算系统”
o Y0`igH Asia Commercial Bank Ltd. 亚洲商业银行有限公司
MuQ'L=i J Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
"N*i !h Asian Development Fund [ADF] 亚洲发展基金
ad[oor/7| Asian dollar bond 亚洲美元债券
V-T WC@Y" Asian dollar market 亚洲美元市场
] ~- vU{ Asian dollar rate 亚洲美元利率
,Frdi>7 ~ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
OFcqouGE Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
rLOdQN asked price 沽盘；喊价；索价；卖方报价
Bwg\_:vq assessable income 应评税入息
_=;lt O assessable loss 应评税亏损
Ug,23 assessable profit 应评税利润
zV"oB9\9O assessable value 应评税值
j9/Ev]im|F assessed profit 估定利润
Z@b GLS assessed value 经评估价值
&u7 oa assessment 评税；评定；估价；评税单
om}jQJ]KH assessment number 评税编号；估价编号
\cRe,(?O assessment of additional tax 补加税评税
`<^1Ik[g assessment of performance 业绩评估；实绩评价
Tx\g5rk Assessor 评税主任
IYk^eG:; asset price bubbles 资产价格泡沫
K5SP8<. asset-backed securities 具资产保证的证券
?^H1X-; assets accretion 资产增值
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assets and liabilities 资产与负债
H{nYZOf/ assets betterment statement 资产递增表；资产改进表
UAq%Y8KA assets lending 实物放款；有抵押贷款
^NPbD<~Lb assets of the company passing on the death 死者去世时转移的公司资产
H.8Vm[W assets pledged as security for liabilities 用作负债抵押的资产
58H%#3Fy assets portfolio 资产投资组合
hpO Uz% assets price 资产价格
"[BDa}Il assets quality 资产质素
(' VHL! assets realization 资产变现
' 5%`[& assets refinancing arrangement 资产再集资安排
A/ # Xr assets securitization 资产证券化
sCE2 F_xjL assets situated outside Hong Kong 在香港以外地方的资产
;5wr5H3 assets stripping 削减资产；拆卖资产
@CU~3Md* assets value 资产值
y:3d`E4Xw assignee 承让人
[Y=X^"PF assignment 转让；转让书；转让契
,,KGcDBj assignment of interest 权益转让
-S,xR5 assignment of letters patent and trade mark 专利证书及商标转让
!@vM@Z" assignment of property 物业转让；物业转让书
]J* y `jn assignment right 转让权
lTn~VsoRZ assignor 转让人
~ok i s associate 有联系的人；有关连人士；相联者；合伙人；联系人
O9tgS@*Tv Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
bxA1fA; associate member 附属会员
@Xb>GPVe#L associated body corporate 相联法人团体
=y kOh_M associated company 相联公司；联属公司
C #A\Rfi associated corporation 相联法团
n%YG)5; Association of Chartered Certified Accountants [ACCA] [United Kingdom]
1_z6O!rx 公认会计师公会〔英国〕
;c;n.o.)/# Association of Futures Exchange Brokers 香港期货经纪协会
5pI=K/- Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
ST[+k association of underwriters 承保人组织
2>bV+[@B assumption of control 接管
_cW6H B^j assurance 担保；保险；转易；转易书
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w(M assurance of interest 权益的转易
r0 6M.r at 19XX price 按一九ＸＸ年价格计算
?dcR!-3 at a discount 按赔价计算；按贴水价格计算；打折扣
p~xrl jP$ at a premium 按溢价计算；按升水价格计算
QP?Delt p at call 通知付款；按通知
w(xRL #% at constant market price 按固定市价计算
5Si\hk:o at constant price 按固定价格计算
'o*:~n at cost 按成本计算
,$qqHSd1M at current market price 按当时市价计算；按现时市价计算
qm& Z_6P w at current price 按当时价格计算；按现时价格计算
4/B n9F at factor cost 按要素成本计算；按生产要素成本计算
%g< J"/ at money-of-the-day price 按付款当日价格计算
}_{QsPx9 at or better 按指定或较佳价位〔买卖指令〕
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0fd\R_"d. at sight 见票即付
> \KVg(?D at the close 按收市盘
FTg4i\Wp at the opening 按开市盘
,LHQ@/}A C attestation 见证；见证条款
mzX <! at-the-money option 平价期权
l6S6Y attorney 受权人；受托代表人
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attornment 新拥有人承认书
!&Z,e v attributable profit 可归属利润
U5z}i^8a attributable share value 可归属股份价值
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vP Auckland Stock Exchange 奥克兰证券交易所
Q$(0 Nx< auction 拍卖
n*oa J<o% auctioneer 拍卖商
A' \jaB audit 审计；核数
F|DKp[<]8 Audit Commission 审计署
;I+"MY7D Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
_ >moza 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〕
7Z;w<b~ audit review 帐目审查
s;0eD5b>x Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
g#ZuRL audited account 审计帐目；经审计的帐目
!^|%Z audited annual account 经审计的周年帐目
VnJ-nf A audited balance sheet 经审计的资产负债表
ab=s+[r1 auditor 核数师；核数主任；审计师
hR$lX8 auditor's certificate 核数师证明书；审计师证明书
IHg)xZ auditor's report 核数师报告；审计师报告
L#`9# Q Aussie bond 澳元债券
v0dFP0.;& austerity budget 紧缩预算
f~.w2Cna Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
/~LXY< -( Australia All Ordinaries Index 澳洲所有普通股票指数
ecH-JPm' Australian Dollar [AUD] 澳元
Cl H aR Australian Options Market 澳大利亚期权市场
QxGQF| Australian Securities Commission 澳洲证券事务监察委员会
p ]zYj >e Australian Society of Certified Practising Accountants 澳洲执业会计师公会
4 7iwb Australian Stock Exchange 澳大利亚证券交易所
#dLp<l) Austrian Schilling [ATS] 奥地利先令
x\Y%/C[Kc authentication 认证；鉴证
3P onF4 authority to purchase 委托购买证；委购书
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w! authorization 认可；核准；授权；授权书
y%H;o?<W X authorization by direction 指示授权
|-zwl8E authorization by instruction 指令授权
sX&M+'h authorization by warrant 令状授权
S%ri/}qI[{ authorization of unit trust 单位信托的认可
h]94\XQ>$ authorized agent 指定代理人
@HfWA FT authorized capital 法定资本
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authorized clerk 出市员
9 @ yP ;{Q authorized dealer 认可交易商
p 0.?R authorized financial institution 认可财务机构
n(Up?_ authorized fund 认可基金
$l&&y?() authorized fund house 获授权的基金公司；认可基金公司
~?}/L'q!b authorized institution 认可机构
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r2KfC authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
P#H#@:/3 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
gKZ{ O authorized insurer 获授权保险人；获认可承保人
|<.b:e\4 authorized investment 特准投资项目
{ /BEO=8q2 authorized person 获授权人
dv0TJ 0% authorized representative 获授权代表
n;"4`6L~ authorized share capital 法定股本
z#!xqIg0 automated quotation system 自动报价系统
7[-jr;v Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
v.1= TBh 自动交易系统〔香港期货交易所有限公司〕
(oxe\ Qk automatic adjustment mechanism 自动调整机制
'D-#,X
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&F}1\6{fL Automatic Clearing House 自动票据交换所
&bJ98 Nxl automatic exchange rates accumulation system 自动化汇率累集系统
k~Pm.@,3o Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
!v2,lH automatic teller machine [ATM] 自动柜员机
l\^q7cXG autopay 自动转帐
LeW.uh3. available assets 可用资产
qD\%8l.] Z available fiscal reserve 现存财政储备
(nrrzOax available profit 可用利润
co3H=#2a Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
\i-jME(sN average 平均；平均数；海损
c
3@SgfKmk average basic salary 平均基本薪金
Vk_*]wU average consumer expenditure 平均消费开支；一般消费开支
|Z;w k& average cost 平均成本
$EJ*x$ average cost of land production 增辟土地平均成本
|?Q(4(D`* average daily turnover 平均每日成交额
u,F d[[t average daily wage rate 平均每日工资率
nRQIrUNq average expenditure pattern 平均开支模式
xgR* j average growth rate 平均增长率
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z(hO~ average net fixed assets 固定资产平均净值
L>UYR++<6 average of relatives 相对价格平均数
A! k} average price 平均价格
=D xJt7J1 average propensity to consume 平均消费倾向；一般消费倾向
y`Pp"!P"O average propensity to save 平均储蓄倾向；一般储蓄倾向
~~1~ _0?e average rate 平均率
Y%:p(f< average revenue 平均收入；平均收益
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k-c average stock 平均库存；平均存货
9L#B"lh average yearly rent 平均年租
)C2d)(baEJ avoidance of double taxation 避免双重课税
1|w,Z+/ avoidance of tax 避税
