A:
vA2,&%jw A share Ａ股；甲类股份
]cLEuE^& abatement of tax 减税；减扣免税额
W p7@ ABN AMRO Bank N.V. 荷兰银行
P$(WdVG above-the-line expenditure 线上项目支出；经常预算支出
Q Sn;a 4f above-the-line receipt 线上项目收入；经常预算收入
[Tb G55 ABSA Asia Limited 南非联合亚洲有限公司
K.V!@bPlw9 absolute change 绝对数值变更
vSYun I absolute expenditure 实际开支
@wEKCn|}o absolute guideline figure 绝对准则数字
_
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n&YW".iG absolute order of discharge 绝对破产解除令
0$f_or9T absolute profit margin 绝对利润幅度
G&%n F4 absolute value 实值；绝对值
`u p-m=zA absolutely vested interest 绝对既得权益
9 N*S-Po= absorbed cost 已吸收成本；已分摊成本
>p]WCb'PH absorption 吸收；分摊；合并
wv7p,9Z [ absorption rate 吸收率；摊配率；分摊率
KB %j ! ? ACB Finance Limited 亚洲商业财务有限公司
'XP>} m acceptable form of reciprocity 合理的互惠条件
+B` 'P9Zk@ acceptable rate 适当利率；适当汇率
z,}c?BP acceptance agreement 承兑协议
&e HM#as acceptance for honour 参加承兑
KD%xo/Z. acceptor 承兑人；接受人；受票人
EU^}NZW&v: acceptor for honour 参加承兑人
cwM#X;FGq
accident insurance 意外保险
!!-}ttFA Accident Insurance Association of Hong Kong 香港意外保险公会
h7 de9Rt accident insurance scheme 意外保险计划
nCf fBc accident year basis 意外年度基准
e8XM=$@ accommodation 通融；贷款
y(/jTS/ hd accommodation bill 通融票据；空头票据
Xc8= 2n accommodation party 汇票代发人
JK(`6qB>(6 account balance 帐户余额；帐户结余
up+.@h{ account book 帐簿
?dJ/)3I%F account collected in advance 预收款项
zt)p`kd D account current book 往来帐簿
L)k b (TH account of after-acquired property 事后取得的财产报告
teq^xTUF[ account of defaulter 拖欠帐目
#51 4a(6 account payable 应付帐款
pIZLGsu[ account payee only [A/C payee only] 只可转帐；存入收款人帐户
r6F{ account receivable 应收帐款
>+Sv9S account receivable report 应收帐款报表
e'k;A{Oh account statement 结单；帐单；会计财务报表
}J+ ce account title 帐户名称；会计科目
%jbJ6c accountant's report 会计师报告
*2 qh 3 Accountant's Report Rules 会计师报告规则
_S9rF-9G] accounting and auditing procedure 会计与审计程序；会计与核数程序
q 9W~7 Accounting Arrangements 《会计安排》
.q5J^/kr accounting basis 会计基础
5 4ak <&? accounting by Official Receiver 破产管理署署长呈交的帐目
r3+<r<gs Accounting Circular 《会计通告》
aW`:)y&f accounting class 会计类别
zmy4tsmX accounting date 记帐日期；会计结算日期
0v_6cYA accounting for money 款项核算
8X}^~ e Accounting Officer 会计主任
45Nv_4s accounting period 会计报告期；会计期
g:3d< CS accounting policy 会计政策；会计方针
msA' 5> accounting practice 会计惯例
ShL1'Z} ^{ accounting principle 会计准则
X[GIOPDx accounting record 会计记录
VZT6;1TD$8 accounting report 会计报告
1&X}1 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
u #a%( Accounting Society of China 中国会计学会
A0cM(w{7_ accounting statement 会计报表
936Ff*%(l accounting system 会计制度；会计系统
^3Z7 dIUww accounting transaction 会计事项；帐务交易
[+hy_Nc$ accounting treatment 会计处理
V]l&{hl, accounting year 会计年度
t7jh ?] accretion 增值；添加
@!z$Sp= accrual 应计项目；应累算数目
8BYIxHHz accrual basis 应计制；权责发生制
.Dgo Oo%?" accrual basis accounting 应计制会计；权责发生制会计
e={k.y }x} accrue 应累算；应计
yPf?"W accrued benefit 应累算利益
! 6p>P4TT accrued charges 应计费用
o| z+ !, accrued cumulative preference share dividend 应累算的累积优先股股息
^?$D .^g accrued expenses 应累算费用
& cM
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c8^+^.=pX accrued interest receivable 应收利息；应计未收利息
tyc8{t#Z accrued right 累算权益
WW@JVZxK accruing profit 应累算的利润
MxM]( ew~7 accumulated fiscal reserve 累积财政储备
{ c v;w accumulated profit 累积利润；滚存溢利
6V'wQqJ accumulated reserve 累积储备
QRsqPh&- accumulation of surplus income 累积收益盈余
;Ri 3#*a= acquired assets 既得资产
~v.jZ/h acquisition 收购；购置；取得
~mN g[] acquisition cost 购置成本
?ada>"~GR_ acquisition expenses 购置费用
@+}rEe_( acquisition of 100% interest 收购全部股权
JfI aOhKs] acquisition of control 取得控制权
. o-0aBG acquisition of fixed assets 购置固定资产
qg^(w fI acquisition of shell “买壳”
@rPI$i a1~ acquisition price 收购价
[ MV`pF)x act of God 天灾
ry$tK"v/ acting partner 执事合伙人
*hv=~A
$q active market 买卖活跃的市场；交投畅旺的市场；旺市
_ oQtk^fp active partner 积极参与的合伙人
[GtcaX{Zz active trading 交投活跃
+\+Uz!YS actual circulation 实际流通
th5,HO~ actual cost 实际成本
*e( :["v actual expenditure 实际开支；实际支出
Iv 'RLM actual income 实际入息；实际收入；实际收益
NY4!TOp actual market 现货市场
j`>?"1e@x actual price 现货价；实际价格
f Ub1/-} actual profit 实际利润
,]0S4h67 actual quotation 实盘；实际价位；实际报价
17e=GL actual year basis 按实际年度计算
gsW=3m&` actuals 实货
v*&Uk '4E actuarial investigation 精算调查
Vh 2Bz actuarial principle 精算原则
hmc\|IF` actuarial report 精算师报告
1Z\(:ab13 Actuarial Society of Hong Kong 香港精算学会
5gO /-Zj actuarial valuation 精算师估值
%l Q[dXp actuary 精算师
J$1j-\KS ad referendum agreement 暂定协议；有待覆核的协定
N YCj; ,V ad valorem duty 从价税；按值征税
5 ){tBK| ad valorem duty system 从价税制
zx
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q]F4Lq ( ad valorem tariff 从价关税
EYA/CI additional allowance 额外免税额
x$~3$E additional amount for unexpired risk 未过期风险的额外款额
MzG5u<D additional assessable profit 补加应评税利润
1v;'d1Hg; additional assessment 补加评税
$8jaapNm@ additional commitment 额外承担
d/l, C4p additional commitment vote 额外承担拨款
6,B-:{{e" additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
?lF mXZy` additional dependent parent allowance 供养父母额外免税额
0('OyH) additional provision 额外拨款
aL88E
additional stamp duty 附加印花税
\s,Iz[0Vfz additional tax 补加税罚款；补加税款
7@FDBjq Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Kp8fh-4 _ adjudged bankrupt 被裁定破产
)V=0IZi adjudicated bankrupt 裁定破产人
V{43 HA10b adjudication fee 裁定费；评定印花税额手续费；评估契据费
xC<R :"Mn adjudication of bankruptcy 裁定破产；宣告破产
|a%B| CX adjudication of insolvency 裁定无力偿还债务
5i|s>pD4z1 adjusted actual 经调整的实数；调整后的实数
< #zwKTmK1 adjusted current assets 经调整的流动资产；调整后的流动资产
~q*i;* adjusted figure 经调整的数字；调整后的数额
OWqrD@ adjusted liabilities 经调整的负债；调整后的负债
-U J? L adjusted loss 经调整的亏损；调整后的亏损
3voW 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
q5% 2WM]6 adjusted profit 经调整的利润；调整后的利润
Q6u{@$(/N adjusted surplus 经调整的盈余额；调整后的盈余额
a[q84[OQ adjusted value 经调整的价值；调整后的价值
D)y{{g*Lnm adjustment 调整；修订；理算〔保险〕
P Xa5g5 ! adjustment centre 调剂中心
s\6N }[s adjustment lag 调整过程的时间差距；调整时差
p Z"o@';! adjustment mechanism 调整机制
nl aG<L# adjustment of loss 亏损调整
<F ew<r2 adjustment process 调整过程；调整程序
-<|Y 1PQ adjustment range 调整幅度
w
nWgy4: administered exchange rate 受管制汇率
\$j^_C> Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
b9 `i Z administration expenses 行政费用
Jth=. 9mrM administration fee 手续费；行政费
`( 3SfQ- administration in bankruptcy 破产管理
ooY\t + administration order 遗产管理令
aQga3;S! administrator 管理人；遗产管理人
%?Rs*-F.~1 administrator of the estate 遗产管理人
e]>/H8 admission of debt 债项承认书
e$HQuA~Q; admission of proof 接纳债权证明
n|6?J_{<b> advance 放贷款项；垫付款项；预支款项；预付款项
' m[6v} advance account 暂支帐目；预付款帐户
f?Z|> 3.2 advance compensation 预付补偿金
%Mh Q
advance from shareholder 股东垫款
<3lUV 7! advance pending reimbursement 预支以待日后付还
l"kx r96 advanced economy 先进经济体系
`-o5&>'nf advancement 预付；预付财产
{>/)5 AGs advances warrant 垫款令
&2Q*1YX j advancing 贷出
R'L?Xn}3 adverse balance 逆差
{H+? z<BF< adverse exchange 逆汇
J,RDTXqn advertisement addressed to shareholders 在报章刊登的致股东通告
!I ~C0u advice for collection 托收通知书
n3'dLJH| advice of drawing 提款通知书；汇票通知书
Ey'J]KVW advice of payment 付款通知
!Qcir&]C> Advisory Committee [Securities and Futures Commission]
]Dh1~k.Kp 谘询委员会〔证券及期货事务监察委员会〕
te) n{K", Advisory Committee on Diversification 经济多元化谘询委员会
<.}Ua( affidavit 誓章；遗产申报誓章
H/^B.5RYE> affidavit of no receipt 述明无收款的誓章
+tIz[+u affiliate 联号；联营公司；附属公司
kff ZElV affiliated company 附属公司；联号；联营公司
JIMWMk;ot affirmation [estate duty] 非宗教式宣誓〔遗产税〕
o*-9J2V=J affordability 负担能力
C-Ig_Nc African Development Bank [AfDB] 非洲开发银行
La9r after-acquired property 事后取得的财产
a& C.= after-hours dealing 市后交易
BB63x Ex after-tax profit 税后盈利；税后利润；税后溢利
~\ [?wN agency agreement 代理协议
9qr UM`z$g agency expenses 代理机构的开支
Z ^*NnL.' agency fee 代理费
mpA HL( Agency Law 《代理法》
q4k.f_{ agent 代理人；承销人
{c@G$ agent of company 公司代理人
gM#jA8gz agent's fee 代理人费；经纪费
\-c#jo.$8 aggregate 总计；总数；总体数字
5KJ%]B(H2 aggregate amount 总款额；总额
e=7W 7^"_ aggregate assets and liabilities 总体资产与负债
&+G; R aggregate at constant price 按固定价格计算的总体数字
R]Ek}1~? aggregate demand 总需求
SRItE\"Xe aggregate gross position 总持仓量
ei|cD[
NY aggregate limit 总限额
lufeieW aggregate of salaries tax 合计薪俸税
lVoik *,B aggregate performance 总体表现；总体业绩
ETO$9}x[ aggregate supply 总体供应
'B`#:tX^N aggregate surplus 总盈余
c" +zgP aggregate total 整体总额
#]y5z i aggregate value 总值；合计价值
O# : &*Mv aggregated basis 合计基准
=JW[pRI5a aggregated net chargeable income 合计应课税入息实额
AWT"Y4Ie aggregation 合并计算；合计；总和
U<[jT=L aggregation of incomes of husband and wife 夫妇入息合并计算
Oc~aW3*A( aggregation of property 财产的总和
B6MkF"J< agio 差价；贴水
M &f#wQ 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》
RLHYw@-j@ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
;Xu22f Kh 《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》
3cixQzb}u Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
(sCAR=5v\ 《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》
I+"
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Xk,>l6 vc 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ZdH1nX(Yh3 agreement for a settlement 授产协议
/c#l9& , agreement for assignment 转让协议
! Mo`^ t agreement for sale 售卖协议；买卖协议
LG&5VxT=,< agreement for sale and purchase 买卖协议
|` "? agreement for the payment of interest 支付利息协议
2m" _ z agreement for the repayment of money 还款协议
a+Ab]m8` agreement of reinsurance 再保险协议
63M=,0-Qt Agricultural Bank of China 中国农业银行
DsGI/c air passenger departure tax 飞机乘客离境税
%i"}x/CD[ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
EnJ!mr airport tax 机场税
=EpJZt alcohol duty 酒精税
0hwj\{" alienation 让与；让渡；转让
|dk[cX> alimony 生活费；赡养费
8W -@N All Ordinaries Index [AOI] 所有普通股指数
1
i 3k all risks 全险；综合险
NR3`M?Hjf All Sales Record for Stock Market 《股票市场成交报告》
=9$mbn
r Allied Capital Resources Limited 新联财务有限公司
'zxoRc-b@N all-items index [Consumer Price Index] 总指数〔消费物价指数〕
oH X$k{6 allocation letter 拨款信件
uR_F,Mp?%u allocation of fund 分配款项；预留款项
/_*>d) allocation of profit 利润分配；溢利分配
wa ky<w, allocation warrant 拨款令
X#ZgS!Mn allotment 分配；配股
5)M 2r!\ allotment notice 股份配售通知；配股通知
Fw"$A 0 allotment of shares 股份分配
~5 >[`) allowable 可获宽免；免税的
[s}/nu~U allowable business loss 可扣除的营业亏损
Tz KK;(GX allowable expenses 可扣税的支出
wkBL=a allowance 免税额；津贴；备抵；准备金
3 ?`" allowance for debts 债项的免税额
?WHy0x20 allowance for depreciation by wear and tear 耗损折旧免税额
#epy%> allowance for funeral expenses 殡殓费的免税额
p `P~i&_ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
[@ G`Afaf allowance for repairs and outgoings 修葺及支出方面的免税额
" U8S81' allowance to debtor 给债务人的津贴
qyyq& alteration of capital 资本更改
Q9sl fQ alternate trustee 候补受托人
g_q<ze amalgamation 合并
cp%ii' ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
;GOz>pg ambit of charges 征税范围；收费范围
NY!jwb@% amended valuation 经修订的估值
fu]N""~ American Commodities Exchange 美国商品交易所
ip jkZG@ American Express Bank Limited 美国运通银行
3Aj*\e0t American Stock Exchange 美国证券交易所
o`6|ba amortization 摊销
.'d2J> ~N amount due from banks 存放银行同业的款项
3n48 %5 amount due from banks abroad 存放海外银行同业的款项
}ZzLs/v%X amount due from holding companies 控股公司欠款
u|fXP)>. amount due from local banks 存放本港银行同业的款项
]db@RbaH amount due to banks 银行同业的存款
k g >>D amount due to banks abroad 海外银行同业的存款
o@k84+tn( amount due to holding companies 控股公司存款
A 5nO= amount due to local banks 本港银行同业的存款
j@| `f((4 amount due to outport banks 外埠银行同业的存款
Cq\I''~8 amount for note issue 发行纸币的款额
:2y"3azxk amount of bond 担保契据的款额
LM"y\q ] amount of consideration 代价款额
, }J_:\j amount of contribution 供款数额
50n}my'2h amount of indebtedness 负债款额
z-,VnhLx amount of principal of the loan 贷款本金额
q SD9P ue amount of rates chargeable 应征差饷数额
\ZH&LPAY amount of share capital 股本额
qZ X/@Yxz amount of sums assured 承保款额
DC:)Ysuj amount of variation 变动幅度
o#D.9K( amount of vote 拨款数额
X?o(
b/F - amount payable 应付款额
o2uj =Gnx amount receivable 应收款额
z$[C#5+2 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Qh`:<KI analysis 分析
LFu%v7L` ancillary risk 附属风险
P8I*dvu _ annual account 周年帐目；周年帐目报表；年度决算；年结
zoZH[a`H annual accounting date 年结日期
Y*LaBxt Q annual allowance 每年免税额；年积金；年度津贴；年津
X_ ?97iXjx annual balance 年度余额
c/aup annual disposable income 每年可动用收入
9 [Qd)%MO annual estimates 周年预算
\#,t O%D annual fee 年费
MGt]' } annual general meeting 周年大会
SEd5)0X^ annual growth rate 年增率；每年增长率
!;3PG9n3|h annual long-term supplement 长期个案每年补助金
uaw < annual pensionable emolument 可供计算退休金的年薪
W?Xiz TW annual report 年报
1*Ar{:+ua Annual Report on the Consumer Price Index 《消费物价指数年报》
;3m!:l
annual return 周年报表；周年申报表；每年报税表格
Qa `hR Annual Return Rules 《周年报表规则》
d,cN( annual review of consumer prices 每年消费物价回顾
m,_d^ annual roll-forward basis 逐年延展方式
%XTA;lrz annual salary 年薪
B0Xl+JIR# annual statement 年度报表；年度决算表
glUo7^ay7 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
nH[+n `{o annuitant 年金受益人
ux-CpI annuity 年金
* fc-gAj annuity contract 年金合约
c&'JmKV>& annuity on human life 人寿年金
%f ju G antecedent debt 先前的债项
)S@jDaU< ante-dated cheque 倒填日期支票
:`Az/U[ anticipated expenditure 预期开支
.EP6oKA anticipated net profit 预期纯利
vqNsZ 8|` anticipated revenue 预期收入
5#2 F1NX anti-inflation measure 反通货膨胀措施
jC, FG'P anti-inflationary stance 反通货膨胀立场
, mFsM!| apparent deficit 表面赤字
cs Qfic apparent financial solvency 表面偿债能力
xWX*tJ 4 apparent partner 表面合伙人
y,Q5; $w8 application for personal assessment 个人入息课税申请书
AuiFbRFi application of fund 资金应用
K%j&/T j1 application to release as liquidator and to destruct the books of accounts and documents
acW'$@y9?N 申请免除清盘人职务及毁灭帐簿与文件
#exss=as/ appointed actuary 委任精算师
7Z,/g|s}z appointed auditor 委任核数师；委任审计师
1np^([' ih appointed trustee 委任的受托人
`a]44es9q appointer 委任人
Nt -<W+, apportioned pro rata 按比例分摊
lmCZ8 j(FF apportionment 分配；分摊
pwX C Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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) apportionment formula 分摊方程式
{]} s#vvy apportionment of estate duty 遗产税的分摊
@QEqB_W appraisal 估价；评估
0pgY1i7 appreciable growth 可观增长
e}{U7xQm1 appreciable impact 显着影响
$t =O: appreciable increase 可观增长
Y)I8eU{Wl( appreciation 增值；升值
=XY] x appreciation against other currencies 相对其他货币升值
,^'R_efY appreciation of the exchange value of Hong Kong dollar 港元汇值上升
=Agg_h appreciation tax 增值税
2>PH 8 appropriation 拨款；拨用；拨付
'r} fZ appropriation account 拨款帐目
p@Q5b}xCG_ Appropriation Bill 拨款法案
@gfDp< appropriation-in-aid system 补助拨款办法
RW7(r/C approved assets 核准资产
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1: approved basket stock 认可一篮子证券
IB5BO7J approved budget 核准预算
-X1X)0v$ approved charitable donation 认可慈善捐款
n!ok?=(kQ approved charitable institution 认可慈善机构
SZ !=`a] approved currency 核准货币；认可货币
[`_i o>*g approved estimates 核准预算
F?4 (5 K approved estimates of expenditure 核准开支预算
u<tk G B approved overseas insurer 核准海外保险人
xFF r approved overseas trust company 核准海外信托公司
)Hw:E71h2 approved pooled investment fund 核准汇集投资基金
oQ2KW..q approved provident fund scheme 认可公积金计划
<:;^'x>! approved provision 核准拨款
hf M;/ approved redeemable share 核准可赎回股份
nBL j [ approved regional stock 认可地区性证券
]s1 YaNq approved retirement scheme 认可退休金计划
a P()|js approved subordinated loan 核准附属贷款
^ @=^;nB arbitrage 套戥；套汇；套利
w!3>N"em arbitrageur 套戥者；套汇者
(Xx n\*S arbitrary amount 临时款项
n&XGBwgW arrangement 措施；安排；协定
Qvoqx>2p5 arrears 欠款
g"8 .}1)~r arrears of pay 欠付薪酬
0~gO '*2P arrears of revenue 逾期未收税款；逾期未收的帐项
odu DA: articles of association 组织章程；组织细则；组织章程细则
rAqxTdF Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
0Bolv_e ascertainment of profit 确定利润
XSRdqU>Aun "Asia Clear" “亚洲结算系统”
2%UBw SiqR Asia Commercial Bank Ltd. 亚洲商业银行有限公司
P\R27Jd Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
g@ v
s*xE Asian Development Fund [ADF] 亚洲发展基金
fP-|+Ty O Asian dollar bond 亚洲美元债券
dE=Ue#1U@5 Asian dollar market 亚洲美元市场
)ZR+lX } Asian dollar rate 亚洲美元利率
CnF |LT i Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
6L4$vJ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
`iG,H [t+j asked price 沽盘；喊价；索价；卖方报价
V M=+afY5M assessable income 应评税入息
oR#:Nt X@ assessable loss 应评税亏损
'\ DSTr:N assessable profit 应评税利润
HeN~c< NuB assessable value 应评税值
v90T{1+M|4 assessed profit 估定利润
j2n,f7hl. assessed value 经评估价值
">jwh. assessment 评税；评定；估价；评税单
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assessment number 评税编号；估价编号
L\aB c} assessment of additional tax 补加税评税
v:_B kHN' assessment of performance 业绩评估；实绩评价
l:(Rb-Wy Assessor 评税主任
iZ,YxN<R asset price bubbles 资产价格泡沫
6tjcAsV asset-backed securities 具资产保证的证券
:os z assets accretion 资产增值
!dcwq;Ea assets and liabilities 资产与负债
p9ZXbAJ{ assets betterment statement 资产递增表；资产改进表
7S^""*Q^ assets lending 实物放款；有抵押贷款
c 'fSu;1 assets of the company passing on the death 死者去世时转移的公司资产
1&)_(|p[C assets pledged as security for liabilities 用作负债抵押的资产
|| B;o- assets portfolio 资产投资组合
A2H4k|8 assets price 资产价格
g[z.*y/ assets quality 资产质素
Ss ?CfRM assets realization 资产变现
:VA.Q rKW assets refinancing arrangement 资产再集资安排
~%y @Xsot> assets securitization 资产证券化
- M5=r>1; assets situated outside Hong Kong 在香港以外地方的资产
> H|` y@] assets stripping 削减资产；拆卖资产
e(B9liXM assets value 资产值
'_0]vupvY assignee 承让人
?(zoTxD assignment 转让；转让书；转让契
Vy)hDa[& assignment of interest 权益转让
!sSQQo2Sv assignment of letters patent and trade mark 专利证书及商标转让
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assignment of property 物业转让；物业转让书
~|+zJ 5 assignment right 转让权
!>^JSHR4t assignor 转让人
E _ucab-Fi associate 有联系的人；有关连人士；相联者；合伙人；联系人
irBDGT~ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
g ^>#^rLU associate member 附属会员
v Y|! associated body corporate 相联法人团体
V _^@ associated company 相联公司；联属公司
~[PKcEX associated corporation 相联法团
m>&HuHf Association of Chartered Certified Accountants [ACCA] [United Kingdom]
~4,I7c7 公认会计师公会〔英国〕
><?BqRm+ Association of Futures Exchange Brokers 香港期货经纪协会
`m~syKz4A Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
V`hu,Y;% association of underwriters 承保人组织
e_3CSx8Cc assumption of control 接管
D$e B ,~
assurance 担保；保险；转易；转易书
j dqj=Yc assurance of interest 权益的转易
ctmQWrk|B at 19XX price 按一九ＸＸ年价格计算
u62 )QJE at a discount 按赔价计算；按贴水价格计算；打折扣
-#&kYK#Ph at a premium 按溢价计算；按升水价格计算
,t$,idcT+ at call 通知付款；按通知
kUHE\L.Y] at constant market price 按固定市价计算
d}I (`%%) at constant price 按固定价格计算
b
B at cost 按成本计算
p#8W#t $ at current market price 按当时市价计算；按现时市价计算
3NK ^AaTK at current price 按当时价格计算；按现时价格计算
mXWTm%'[ at factor cost 按要素成本计算；按生产要素成本计算
D$k8^Vs at money-of-the-day price 按付款当日价格计算
,\PVC@xJ at or better 按指定或较佳价位〔买卖指令〕
+*nGp5=^GE at par 按面值计算；平价
@!tVr3;N$ at sight 见票即付
9L eNe}9v at the close 按收市盘
#TJk-1XM*q at the opening 按开市盘
\&xl{64 attestation 见证；见证条款
J QKdW at-the-money option 平价期权
V2&^!#=s
attorney 受权人；受托代表人
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attornment 新拥有人承认书
7LZ^QC attributable profit 可归属利润
(il0M=M attributable share value 可归属股份价值
tOdT[& Auckland Stock Exchange 奥克兰证券交易所
/ONV5IkPy auction 拍卖
> 6CV4 L auctioneer 拍卖商
!3&kQpF audit 审计；核数
8|1^|B( l Audit Commission 审计署
Eh8Pwt7C@ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
2h~- 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?fKhu2 audit review 帐目审查
>%b\yl%0 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
SqPtWEq@P audited account 审计帐目；经审计的帐目
B~WtZ-%%E audited annual account 经审计的周年帐目
Dma.r audited balance sheet 经审计的资产负债表
`\ $8`Zb; auditor 核数师；核数主任；审计师
pNaiXu3 auditor's certificate 核数师证明书；审计师证明书
Y0uvT7+[hi auditor's report 核数师报告；审计师报告
` vk0c Aussie bond 澳元债券
7G2PMe;$m austerity budget 紧缩预算
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Hen|% Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Q %=YM4 ; Australia All Ordinaries Index 澳洲所有普通股票指数
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<(* Australian Dollar [AUD] 澳元
T8 J4C=?/ Australian Options Market 澳大利亚期权市场
haSM=;uPM Australian Securities Commission 澳洲证券事务监察委员会
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wv&K Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Q% ad q-B Australian Stock Exchange 澳大利亚证券交易所
5OLQw(E Austrian Schilling [ATS] 奥地利先令
ReB7vpd authentication 认证；鉴证
F}?<v8#z0 authority to purchase 委托购买证；委购书
x4?10f(9= authorization 认可；核准；授权；授权书
o3Ot.9L authorization by direction 指示授权
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authorization by instruction 指令授权
N_wp{4 0/ authorization by warrant 令状授权
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+`vVO authorization of unit trust 单位信托的认可
6.Ie\5-a; authorized agent 指定代理人
&]p }+{ (> authorized capital 法定资本
[uuj?Rbd authorized clerk 出市员
n~0z_;5 authorized dealer 认可交易商
D> ef authorized financial institution 认可财务机构
2OBfHO ~D authorized fund 认可基金
m9$:9yRm authorized fund house 获授权的基金公司；认可基金公司
eb:A 1f4L authorized institution 认可机构
u</8w&! authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
I+?hG6NM authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
r s8\)\ z authorized insurer 获授权保险人；获认可承保人
B&KL2&Z~Pq authorized investment 特准投资项目
%HuyK authorized person 获授权人
f4t .f*# authorized representative 获授权代表
Un= a
fX?j authorized share capital 法定股本
+ Ghi} v automated quotation system 自动报价系统
Q
s(Bnb; Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
y=N"= Z 自动交易系统〔香港期货交易所有限公司〕
Q4'C;<\@(Q automatic adjustment mechanism 自动调整机制
dDcZ!rRaL@ automatic adjustment system 自动调整系统
kEN #u Automatic Clearing House 自动票据交换所
%CH 6lY=lI automatic exchange rates accumulation system 自动化汇率累集系统
]?l {j Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
O12Q8Oj!0 automatic teller machine [ATM] 自动柜员机
@"87F{! autopay 自动转帐
H'g? llh1J available assets 可用资产
4c gIEw[6 available fiscal reserve 现存财政储备
0irr7Y available profit 可用利润
ROAI9sW0 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
v|t{1[C average 平均；平均数；海损
?m%h`<wgMc average basic salary 平均基本薪金
%e%7oqR? average consumer expenditure 平均消费开支；一般消费开支
_^!vCa7f average cost 平均成本
O pg#*w%- average cost of land production 增辟土地平均成本
htJuGfDx1 average daily turnover 平均每日成交额
4jwu'7 Q average daily wage rate 平均每日工资率
= 7/-i average expenditure pattern 平均开支模式
=
1|"- average growth rate 平均增长率
[Eq<":) average net fixed assets 固定资产平均净值
t8J/\f= average of relatives 相对价格平均数
tai V k4 average price 平均价格
? Nj)6_& average propensity to consume 平均消费倾向；一般消费倾向
! p.^ITM3S average propensity to save 平均储蓄倾向；一般储蓄倾向
L:f)i,S"5q average rate 平均率
mV\$q@sII average revenue 平均收入；平均收益
e- 6w8*!i average stock 平均库存；平均存货
#6> 6S;Ib average yearly rent 平均年租
FvImX avoidance of double taxation 避免双重课税
5~VosUp e7 avoidance of tax 避税
