A:
+}MV$X A share Ａ股；甲类股份
5)%bnLxn abatement of tax 减税；减扣免税额
q ' 6gj ABN AMRO Bank N.V. 荷兰银行
=e<;B_ ~ . above-the-line expenditure 线上项目支出；经常预算支出
GQZLOjsop above-the-line receipt 线上项目收入；经常预算收入
{u/G!{N$ ABSA Asia Limited 南非联合亚洲有限公司
fWr6f`de absolute change 绝对数值变更
J|ni'Hb absolute expenditure 实际开支
y -Xd~<*Ia absolute guideline figure 绝对准则数字
X<6Ro
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yS*s [vT absolute order of discharge 绝对破产解除令
F0 cde absolute profit margin 绝对利润幅度
?zypF 5a absolute value 实值；绝对值
^iWcuh_n absolutely vested interest 绝对既得权益
. *9+%FN absorbed cost 已吸收成本；已分摊成本
IV"OzQONx absorption 吸收；分摊；合并
i{['18Q$F3 absorption rate 吸收率；摊配率；分摊率
37 #|X*L ACB Finance Limited 亚洲商业财务有限公司
H, /|pP. acceptable form of reciprocity 合理的互惠条件
@@!Mt~\ acceptable rate 适当利率；适当汇率
95`Q=I|i acceptance agreement 承兑协议
]e*Zx;6oi acceptance for honour 参加承兑
QQQ3U acceptor 承兑人；接受人；受票人
OH z>B!` acceptor for honour 参加承兑人
P>*g'OK^!G accident insurance 意外保险
M7$ h Accident Insurance Association of Hong Kong 香港意外保险公会
;(]O*{F7k accident insurance scheme 意外保险计划
! OM
P] accident year basis 意外年度基准
Rn l
4 accommodation 通融；贷款
OokBi 02b accommodation bill 通融票据；空头票据
h)O<bI8 accommodation party 汇票代发人
s_`PPl_D$K account balance 帐户余额；帐户结余
Q v3g
4iJ account book 帐簿
?dWfupO{ account collected in advance 预收款项
;n-)4b]\ account current book 往来帐簿
V}leEf2' account of after-acquired property 事后取得的财产报告
SUSam/xeg" account of defaulter 拖欠帐目
n?@3+wG account payable 应付帐款
-3YsrcJi account payee only [A/C payee only] 只可转帐；存入收款人帐户
q&eUw<(F account receivable 应收帐款
Gi<ik~ account receivable report 应收帐款报表
D.e4S6\& account statement 结单；帐单；会计财务报表
1|_8 + )i; account title 帐户名称；会计科目
S C' F,! accountant's report 会计师报告
aFI?^"L Accountant's Report Rules 会计师报告规则
r#Pkhut accounting and auditing procedure 会计与审计程序；会计与核数程序
# #%R|P3 Accounting Arrangements 《会计安排》
=:fFu,+{ accounting basis 会计基础
wm3fd 7T accounting by Official Receiver 破产管理署署长呈交的帐目
?[[K6v}q{ Accounting Circular 《会计通告》
j( *;W}*^ accounting class 会计类别
i- Le& accounting date 记帐日期；会计结算日期
9f Wr{fx accounting for money 款项核算
6Y#-5oE u/ Accounting Officer 会计主任
m?Gb5=qo accounting period 会计报告期；会计期
NW}kvZ accounting policy 会计政策；会计方针
Qlbh Qkn accounting practice 会计惯例
u>~G)lx% accounting principle 会计准则
J- %YmUc) accounting record 会计记录
N X AP=y3 accounting report 会计报告
X% +FM] Accounting Services Branch [Treasury] 会计事务部〔库务署〕
=y3gnb6 Accounting Society of China 中国会计学会
$ Cr? }'a accounting statement 会计报表
@!92Ok accounting system 会计制度；会计系统
=4RBHe 8` accounting transaction 会计事项；帐务交易
R:*I>cRs accounting treatment 会计处理
O*af`J{ accounting year 会计年度
By 3/vb)M5 accretion 增值；添加
!}sYPz]7! accrual 应计项目；应累算数目
c Z(7/Pl accrual basis 应计制；权责发生制
48.2_H< accrual basis accounting 应计制会计；权责发生制会计
dXKv"*7l accrue 应累算；应计
>$gWeF u accrued benefit 应累算利益
#S[:Q.0 ; accrued charges 应计费用
8G?{S.%. accrued cumulative preference share dividend 应累算的累积优先股股息
h[()!\vBy accrued expenses 应累算费用
7)S ;VG k accrued interest payable 应付利息；应计未付利息
MC5M><5\ accrued interest receivable 应收利息；应计未收利息
5a9PM( accrued right 累算权益
Dk#$PjcRE accruing profit 应累算的利润
%m'd~#pze accumulated fiscal reserve 累积财政储备
cw 3JSz9 accumulated profit 累积利润；滚存溢利
PI7M3\z accumulated reserve 累积储备
q9- => accumulation of surplus income 累积收益盈余
r4}:t$ acquired assets 既得资产
YoD1\ a| acquisition 收购；购置；取得
V Iof4?i acquisition cost 购置成本
/eas mf] acquisition expenses 购置费用
EP#3+B sH acquisition of 100% interest 收购全部股权
DU g acquisition of control 取得控制权
XUU l*5 ^ acquisition of fixed assets 购置固定资产
A_: Bz: acquisition of shell “买壳”
'?+q3lps acquisition price 收购价
6:i(<7 act of God 天灾
B7qm;(?X& acting partner 执事合伙人
3=!\>0;E- active market 买卖活跃的市场；交投畅旺的市场；旺市
g/+P]c6/ active partner 积极参与的合伙人
[` P+{ R active trading 交投活跃
"Vp+e%cqG actual circulation 实际流通
PTe8,cD> actual cost 实际成本
-yt[0 actual expenditure 实际开支；实际支出
>^%]F[Wo actual income 实际入息；实际收入；实际收益
dBY,&=T4p actual market 现货市场
,R=Mr}@u actual price 现货价；实际价格
\D BtU7"v actual profit 实际利润
VsOn j~@ actual quotation 实盘；实际价位；实际报价
@d Ac2<4 actual year basis 按实际年度计算
2<Pi2s' actuals 实货
M{+Ie?ZI actuarial investigation 精算调查
p=6Q0r |' actuarial principle 精算原则
wm |{@z actuarial report 精算师报告
,u|vpN Actuarial Society of Hong Kong 香港精算学会
kS[xwbE actuarial valuation 精算师估值
AW@ I, actuary 精算师
C|c'V-f ad referendum agreement 暂定协议；有待覆核的协定
w">XI)*z ad valorem duty 从价税；按值征税
D0,U2d ad valorem duty system 从价税制
xZt] s3? ad valorem fee 从价费
RKaCX: ad valorem tariff 从价关税
?4wS/ _C/ additional allowance 额外免税额
;X6FhQ;{*0 additional amount for unexpired risk 未过期风险的额外款额
gQf'|%)AJ additional assessable profit 补加应评税利润
!+& "y K@J additional assessment 补加评税
F +R4nFA additional commitment 额外承担
D`3m%O(? additional commitment vote 额外承担拨款
ZRO additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
w\KO1 Ob additional dependent parent allowance 供养父母额外免税额
92+LY]jS additional provision 额外拨款
fkWuSGi additional stamp duty 附加印花税
hdtb.u~ additional tax 补加税罚款；补加税款
?!1K@/! Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
qsXK4` adjudged bankrupt 被裁定破产
{ScilT adjudicated bankrupt 裁定破产人
b Mi,z3z adjudication fee 裁定费；评定印花税额手续费；评估契据费
EY; C5P4 adjudication of bankruptcy 裁定破产；宣告破产
N ~L3
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PiXegh WH adjusted actual 经调整的实数；调整后的实数
=mYY8c Yl adjusted current assets 经调整的流动资产；调整后的流动资产
x2+%.$' adjusted figure 经调整的数字；调整后的数额
jgbUZP4J> adjusted liabilities 经调整的负债；调整后的负债
:9q=o|T6D adjusted loss 经调整的亏损；调整后的亏损
fk,[`n+ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
=@;uDu:Q adjusted profit 经调整的利润；调整后的利润
=ZjF5,@ adjusted surplus 经调整的盈余额；调整后的盈余额
^Fgmwa ' adjusted value 经调整的价值；调整后的价值
8r(S=dA adjustment 调整；修订；理算〔保险〕
=Y>_b
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K.G}*uy adjustment lag 调整过程的时间差距；调整时差
vttmSdY adjustment mechanism 调整机制
{tMpI\>S adjustment of loss 亏损调整
A~ &Tp adjustment process 调整过程；调整程序
2 /O/h
adjustment range 调整幅度
| =2E?&%? administered exchange rate 受管制汇率
azKbGS/X Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
|H 0+.f; administration expenses 行政费用
poj@ G{ administration fee 手续费；行政费
%k
@ "* administration in bankruptcy 破产管理
7k }[x|u administration order 遗产管理令
dQLR%i#P8 administrator 管理人；遗产管理人
=FQ]eb* administrator of the estate 遗产管理人
8? !=/Sc admission of debt 债项承认书
)| @'}k+ admission of proof 接纳债权证明
H Yt& MK advance 放贷款项；垫付款项；预支款项；预付款项
1\t}pGSOeh advance account 暂支帐目；预付款帐户
;g$s`l/
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,5Jq
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6O8'T`F[ advance pending reimbursement 预支以待日后付还
z( L\I advanced economy 先进经济体系
l/0TNOA advancement 预付；预付财产
FglC qO} advances warrant 垫款令
@1ZLr advancing 贷出
*&{M , adverse balance 逆差
\xJTsdd adverse exchange 逆汇
91|=D
\8aE advertisement addressed to shareholders 在报章刊登的致股东通告
n_vopDMm advice for collection 托收通知书
V}(snG, advice of drawing 提款通知书；汇票通知书
[ah%>&u advice of payment 付款通知
RGh `=D/yE Advisory Committee [Securities and Futures Commission]
i{TErJ{}e 谘询委员会〔证券及期货事务监察委员会〕
MB; < F Advisory Committee on Diversification 经济多元化谘询委员会
Es <id}` affidavit 誓章；遗产申报誓章
&> 43l+ affidavit of no receipt 述明无收款的誓章
a}eM ny affiliate 联号；联营公司；附属公司
bv ,_7UOG affiliated company 附属公司；联号；联营公司
sI4Ql0[ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
V4'G%!NY affordability 负担能力
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NGMGu$ African Development Bank [AfDB] 非洲开发银行
TWE$@/9 )g after-acquired property 事后取得的财产
IBm&a^ after-hours dealing 市后交易
| 9. `qv after-tax profit 税后盈利；税后利润；税后溢利
_D 7MJT agency agreement 代理协议
Zo agency expenses 代理机构的开支
lSU&Yq x agency fee 代理费
f!2 `N Agency Law 《代理法》
3{B`[$ agent 代理人；承销人
gn"_()8cT agent of company 公司代理人
i )=!U>B_0 agent's fee 代理人费；经纪费
*L> gZ`Q aggregate 总计；总数；总体数字
x"0*U9f aggregate amount 总款额；总额
"pTyQT9P aggregate assets and liabilities 总体资产与负债
s8iJl+Jm aggregate at constant price 按固定价格计算的总体数字
tAH,3Sz( / aggregate demand 总需求
~$ } `R= aggregate gross position 总持仓量
:9!? ${4R aggregate limit 总限额
-~T? xs0_ aggregate of salaries tax 合计薪俸税
R4=n">>Q aggregate performance 总体表现；总体业绩
4{H>V_9zs aggregate supply 总体供应
VKRj
1LXz aggregate surplus 总盈余
UV8,SSDT V aggregate total 整体总额
aW$( lf2; aggregate value 总值；合计价值
1!<k-vt aggregated basis 合计基准
fhlhlOg aggregated net chargeable income 合计应课税入息实额
7KU/ 1l9$9 aggregation 合并计算；合计；总和
, W"Q)cL aggregation of incomes of husband and wife 夫妇入息合并计算
(5S(CYls aggregation of property 财产的总和
TGx:#x*k agio 差价；贴水
4RYK9=NH Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
]l.y/pRP5[ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
[|<2BQX 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
l(|@ dp Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
g,/gApa 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
_
Js & _d Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
fnV^&`B B 《香港政府和大韩民国政府关于相互促进和保护投资协定》
;\yY* agreement for a settlement 授产协议
Z"rrbN1 agreement for assignment 转让协议
]0<T,m Z agreement for sale 售卖协议；买卖协议
Ht#5;c2/ agreement for sale and purchase 买卖协议
Enr8"+. ( agreement for the payment of interest 支付利息协议
Qm86!(eZ- agreement for the repayment of money 还款协议
A9^t$Ii agreement of reinsurance 再保险协议
9q xB/5d_ Agricultural Bank of China 中国农业银行
afY~Y?PJ< air passenger departure tax 飞机乘客离境税
J5 PXmL Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
R /J @XP airport tax 机场税
~*R"WiDtI alcohol duty 酒精税
=w='qjh alienation 让与；让渡；转让
_/0vmgQ& alimony 生活费；赡养费
L2:v#c()#) All Ordinaries Index [AOI] 所有普通股指数
nE+OBdl all risks 全险；综合险
d>@&[C!28 All Sales Record for Stock Market 《股票市场成交报告》
"i/ l' Allied Capital Resources Limited 新联财务有限公司
!C>}j* 4 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
8/cD7O allocation letter 拨款信件
mk#xbvvG allocation of fund 分配款项；预留款项
E'qG K T allocation of profit 利润分配；溢利分配
e\%emp-> allocation warrant 拨款令
~_^# /BnAl allotment 分配；配股
Lk{ES$ allotment notice 股份配售通知；配股通知
h6c0BmS{1 allotment of shares 股份分配
R5=2EwrGP allowable 可获宽免；免税的
B
^>} M allowable business loss 可扣除的营业亏损
)`5k fj allowable expenses 可扣税的支出
GZgu1YR allowance 免税额；津贴；备抵；准备金
ht _fbh(l allowance for debts 债项的免税额
O!#yP Sq ? allowance for depreciation by wear and tear 耗损折旧免税额
uN1(l}z$ allowance for funeral expenses 殡殓费的免税额
(}1 gO allowance for inflation 为通货膨胀而预留的款项；通胀准备金
$S{B{FK allowance for repairs and outgoings 修葺及支出方面的免税额
'lwLe3.c allowance to debtor 给债务人的津贴
zFVNb alteration of capital 资本更改
0c*y~hUVZ alternate trustee 候补受托人
[:Kl0m7 amalgamation 合并
$*EK
v'g[n ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
RK%N:!f q= ambit of charges 征税范围；收费范围
C"
vj#Tx amended valuation 经修订的估值
J+oK:t zt8 American Commodities Exchange 美国商品交易所
~"-+BG(5 American Express Bank Limited 美国运通银行
U1zcJ l^ American Stock Exchange 美国证券交易所
O3, IR1 amortization 摊销
4L Y
kK/: amount due from banks 存放银行同业的款项
[|{2&830 amount due from banks abroad 存放海外银行同业的款项
$kPC"!X\ amount due from holding companies 控股公司欠款
r9:Cq amount due from local banks 存放本港银行同业的款项
Ak(_![Q:q\ amount due to banks 银行同业的存款
V'[Lqe,y amount due to banks abroad 海外银行同业的存款
.Y!] {c amount due to holding companies 控股公司存款
AWkXW l} amount due to local banks 本港银行同业的存款
]ADj 9 amount due to outport banks 外埠银行同业的存款
.~J}80a/ amount for note issue 发行纸币的款额
$
{29[hO amount of bond 担保契据的款额
$Pw@EC ] amount of consideration 代价款额
t[>y=89 amount of contribution 供款数额
' fXBWi6 amount of indebtedness 负债款额
|l5ol @2* amount of principal of the loan 贷款本金额
0K/?8[# amount of rates chargeable 应征差饷数额
[,;h1m ~iX amount of share capital 股本额
\Km gFyF amount of sums assured 承保款额
$$my,: nH amount of variation 变动幅度
u#TRm?s amount of vote 拨款数额
v X=zqV amount payable 应付款额
(J!FW(Ma|= amount receivable 应收款额
g5THkxp Amsterdam Stock Exchange 阿姆斯特丹证券交易所
zMZP3
xir analysis 分析
.Pz( 0Y ancillary risk 附属风险
@KtQ~D annual account 周年帐目；周年帐目报表；年度决算；年结
<G d?,} \ annual accounting date 年结日期
CUz1 q*): annual allowance 每年免税额；年积金；年度津贴；年津
C)w11$.YQ9 annual balance 年度余额
c i]IH]x annual disposable income 每年可动用收入
jkz .qo-% annual estimates 周年预算
y_aKW4L+ annual fee 年费
P3[!-sv annual general meeting 周年大会
aI8k:FK" annual growth rate 年增率；每年增长率
n.}A
: Z annual long-term supplement 长期个案每年补助金
/ {|< 3CEe annual pensionable emolument 可供计算退休金的年薪
TQ -V61<5 annual report 年报
0MV^-M
Annual Report on the Consumer Price Index 《消费物价指数年报》
pVuJ4+` annual return 周年报表；周年申报表；每年报税表格
: z= C Annual Return Rules 《周年报表规则》
p1zT] annual review of consumer prices 每年消费物价回顾
<>!Y[Xr^ annual roll-forward basis 逐年延展方式
j W a% vA annual salary 年薪
zGm#er E annual statement 年度报表；年度决算表
m|tE3 UBNv Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
{Pi+VuLE annuitant 年金受益人
N #C"@,}Y annuity 年金
=P* YwLb annuity contract 年金合约
eh`s fH annuity on human life 人寿年金
x 6=Yt{ antecedent debt 先前的债项
'A#`,^]uLF ante-dated cheque 倒填日期支票
jt({@;sU[< anticipated expenditure 预期开支
xR9<I:^& anticipated net profit 预期纯利
\> 8r)xC anticipated revenue 预期收入
+59tX2@Q anti-inflation measure 反通货膨胀措施
["5Z =4 anti-inflationary stance 反通货膨胀立场
S4n ~wo apparent deficit 表面赤字
!8cS1 (a apparent financial solvency 表面偿债能力
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K?Xr{_ apparent partner 表面合伙人
f 7g?{M application for personal assessment 个人入息课税申请书
]QB<N|ps application of fund 资金应用
I/whpOg application to release as liquidator and to destruct the books of accounts and documents
A6?+$ Hr 申请免除清盘人职务及毁灭帐簿与文件
s)?=4zJ appointed actuary 委任精算师
*rs@6BSj appointed auditor 委任核数师；委任审计师
AOh\%|} appointed trustee 委任的受托人
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appointer 委任人
%RlG~a apportioned pro rata 按比例分摊
^|h5*Tb apportionment 分配；分摊
fc}G6P;3{ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Equj[yw% @ apportionment formula 分摊方程式
:/F= j;o apportionment of estate duty 遗产税的分摊
eB]cPo4gW appraisal 估价；评估
u`%Kh_ appreciable growth 可观增长
Dgb@`oo appreciable impact 显着影响
m@|0iDS appreciable increase 可观增长
Im7t8XCG appreciation 增值；升值
OxGS{zs appreciation against other currencies 相对其他货币升值
fjc8@S5x9j appreciation of the exchange value of Hong Kong dollar 港元汇值上升
\KBE +yj appreciation tax 增值税
Ch3{q/-g appropriation 拨款；拨用；拨付
{km~,]N appropriation account 拨款帐目
ZGstD2 N$ Appropriation Bill 拨款法案
c ilo8x` appropriation-in-aid system 补助拨款办法
rQ_!/J[9 approved assets 核准资产
r&^xg`i[z> approved basket stock 认可一篮子证券
J%_m `? approved budget 核准预算
!,;>)R approved charitable donation 认可慈善捐款
}8H_^G8 approved charitable institution 认可慈善机构
<ptskbu approved currency 核准货币；认可货币
|4=Du -e approved estimates 核准预算
A Th<=1 approved estimates of expenditure 核准开支预算
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B o[iZ|% approved overseas insurer 核准海外保险人
TLBIM approved overseas trust company 核准海外信托公司
PrA?e{B5m approved pooled investment fund 核准汇集投资基金
17-D\
+} approved provident fund scheme 认可公积金计划
hJkP_( +J\ approved provision 核准拨款
-tQi~Y[] approved redeemable share 核准可赎回股份
W @X/Z8.( approved regional stock 认可地区性证券
/QA:`_</oh approved retirement scheme 认可退休金计划
Dz<"eyB\ approved subordinated loan 核准附属贷款
oxs0)B arbitrage 套戥；套汇；套利
3Pj#k|(f[0 arbitrageur 套戥者；套汇者
Ia> 07av arbitrary amount 临时款项
'Y6x!i 2 arrangement 措施；安排；协定
!$q *~F"S arrears 欠款
s)gU vS\ arrears of pay 欠付薪酬
rA=iBb3` arrears of revenue 逾期未收税款；逾期未收的帐项
7GY3 _` articles of association 组织章程；组织细则；组织章程细则
anM]khs? Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
N ,8^AUJ3& ascertainment of profit 确定利润
OMl<=;^:| "Asia Clear" “亚洲结算系统”
- &Ag jzN! Asia Commercial Bank Ltd. 亚洲商业银行有限公司
i! |OFU6 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
@ X$~{Vp__ Asian Development Fund [ADF] 亚洲发展基金
/h.hFM/ Asian dollar bond 亚洲美元债券
!CnkG<5z> Asian dollar market 亚洲美元市场
'@jP$6T& Asian dollar rate 亚洲美元利率
c. <bz Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
r5 k{mV+ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
;ui=7[ Us asked price 沽盘；喊价；索价；卖方报价
GKT^rc-YT- assessable income 应评税入息
vs*Q { assessable loss 应评税亏损
u3[A~V|0= assessable profit 应评税利润
V|v KYEFry assessable value 应评税值
j'2:z# assessed profit 估定利润
kMCg fL assessed value 经评估价值
4!l%@R>O2 assessment 评税；评定；估价；评税单
2^V/>| W>w assessment number 评税编号；估价编号
d=*&=r0!C{ assessment of additional tax 补加税评税
B 1u.aa$ assessment of performance 业绩评估；实绩评价
D|8Pe{` Assessor 评税主任
<w9<G asset price bubbles 资产价格泡沫
9fj8r3 F# asset-backed securities 具资产保证的证券
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assets accretion 资产增值
)0 tq& assets and liabilities 资产与负债
5[qCH(6 assets betterment statement 资产递增表；资产改进表
x/)o'#d$|l assets lending 实物放款；有抵押贷款
gq:2`W& 5 assets of the company passing on the death 死者去世时转移的公司资产
0q ! assets pledged as security for liabilities 用作负债抵押的资产
dXBXV>rbB assets portfolio 资产投资组合
)<>1Q{j@ assets price 资产价格
)C1ihm!7\ assets quality 资产质素
Qf$ 3!O}G assets realization 资产变现
K:<0!C! assets refinancing arrangement 资产再集资安排
~T'!.^/ assets securitization 资产证券化
RaX :&PE assets situated outside Hong Kong 在香港以外地方的资产
Z1&<-T_ assets stripping 削减资产；拆卖资产
FN>ns, assets value 资产值
xG Bp+j1H assignee 承让人
B]_NI=d assignment 转让；转让书；转让契
&B c$8ZR assignment of interest 权益转让
;_ TP Jy assignment of letters patent and trade mark 专利证书及商标转让
xnp5XhU assignment of property 物业转让；物业转让书
a6/$}lCq assignment right 转让权
q_G O;-b{ assignor 转让人
=Felo8+ associate 有联系的人；有关连人士；相联者；合伙人；联系人
5@3hb ]J Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
IT5a/;J associate member 附属会员
?Z {:[. associated body corporate 相联法人团体
=0" Zse, associated company 相联公司；联属公司
M{ associated corporation 相联法团
=]Vrl -a`^ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
K7jz*|2 公认会计师公会〔英国〕
%aHQIoxg Association of Futures Exchange Brokers 香港期货经纪协会
[\|p~Qb)s Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
-h|YS/$f association of underwriters 承保人组织
H\[:uUK5\ assumption of control 接管
,|Xi bfw assurance 担保；保险；转易；转易书
C3#mmiL- assurance of interest 权益的转易
7c7:B2Lq at 19XX price 按一九ＸＸ年价格计算
2(%C at a discount 按赔价计算；按贴水价格计算；打折扣
F2bAo 6~R at a premium 按溢价计算；按升水价格计算
\5ZDP3I at call 通知付款；按通知
mY& HK) at constant market price 按固定市价计算
fMSB at constant price 按固定价格计算
?yq $
>Qba at cost 按成本计算
A]WR- 0Z7 at current market price 按当时市价计算；按现时市价计算
Z'ZN^j{ at current price 按当时价格计算；按现时价格计算
x]X!nx6G at factor cost 按要素成本计算；按生产要素成本计算
$SAk | at money-of-the-day price 按付款当日价格计算
~6HaZlBB at or better 按指定或较佳价位〔买卖指令〕
ex}6(;7)O at par 按面值计算；平价
^|+;~3<J at sight 见票即付
g~Hmka_fD1 at the close 按收市盘
/#]4lFk:h at the opening 按开市盘
2uajK ..b attestation 见证；见证条款
6Pzz= ai< at-the-money option 平价期权
/"LcW"2;N attorney 受权人；受托代表人
aIsT"6A~{ attornment 新拥有人承认书
'*XX|\. attributable profit 可归属利润
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attributable share value 可归属股份价值
]!=,8dY Auckland Stock Exchange 奥克兰证券交易所
{:!CA/ 0Jx auction 拍卖
N*CcJp{Q auctioneer 拍卖商
Z8yt8O audit 审计；核数
JF%_ 8Ye5 Audit Commission 审计署
,f(:i ^iz! Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
pk&;5|cCD 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
PRyZ; @ audit review 帐目审查
S.$/uDwo Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
hD sSOpj audited account 审计帐目；经审计的帐目
)?zlhsu}1; audited annual account 经审计的周年帐目
pMy];9SvW audited balance sheet 经审计的资产负债表
=SEgv;#KZ~ auditor 核数师；核数主任；审计师
ow!NH,'Hy auditor's certificate 核数师证明书；审计师证明书
/O$7A7Tl auditor's report 核数师报告；审计师报告
ja_.{Zv Aussie bond 澳元债券
%l.5c Sn@ austerity budget 紧缩预算
zQNkjQ{mx Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
8U$(9X Australia All Ordinaries Index 澳洲所有普通股票指数
`[ =3_ Australian Dollar [AUD] 澳元
}+wvZq +c Australian Options Market 澳大利亚期权市场
&P,z$H{o@ Australian Securities Commission 澳洲证券事务监察委员会
w$2Z7S Australian Society of Certified Practising Accountants 澳洲执业会计师公会
m+ww Australian Stock Exchange 澳大利亚证券交易所
h fBZ:es+ Austrian Schilling [ATS] 奥地利先令
PAUepO_ authentication 认证；鉴证
8M DX()Bm authority to purchase 委托购买证；委购书
\F
}s " # authorization 认可；核准；授权；授权书
K~I%"r|l authorization by direction 指示授权
?8O %k<? authorization by instruction 指令授权
\j$q';9p authorization by warrant 令状授权
},;ymk|g[ authorization of unit trust 单位信托的认可
X4 bB authorized agent 指定代理人
'. '} authorized capital 法定资本
n=+ K$ R authorized clerk 出市员
@ -ms_Z authorized dealer 认可交易商
y`n'>F 11 authorized financial institution 认可财务机构
42Vz6 k: authorized fund 认可基金
\~O }V ~wE authorized fund house 获授权的基金公司；认可基金公司
}0 BKKU + authorized institution 认可机构
;Ww s;.~ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
> Wbt_%dKy authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Jn/"(mM authorized insurer 获授权保险人；获认可承保人
P0 va= H authorized investment 特准投资项目
TO|&}sDh authorized person 获授权人
< SIe5" { authorized representative 获授权代表
dg?[gD8!4& authorized share capital 法定股本
M2.Pf s automated quotation system 自动报价系统
@/w ($w" Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
4%]wd}'#Un 自动交易系统〔香港期货交易所有限公司〕
Gh:hfHiG automatic adjustment mechanism 自动调整机制
5dPPm%U{ automatic adjustment system 自动调整系统
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% Automatic Clearing House 自动票据交换所
Rpi@^~aPE automatic exchange rates accumulation system 自动化汇率累集系统
z
TM 1 e Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
C]xKdP Qj% automatic teller machine [ATM] 自动柜员机
QQB\$[M!Z autopay 自动转帐
w[A$bqz available assets 可用资产
[ ; $(; available fiscal reserve 现存财政储备
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a%Eg9 available profit 可用利润
];vEj*jCX Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
_I&];WM\ average 平均；平均数；海损
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average basic salary 平均基本薪金
TxN'[G average consumer expenditure 平均消费开支；一般消费开支
R`_RcHY: average cost 平均成本
"'@iDq%y average cost of land production 增辟土地平均成本
R43yr+p average daily turnover 平均每日成交额
Yb~[XS |p average daily wage rate 平均每日工资率
}=+J&c R average expenditure pattern 平均开支模式
RP"YSnF3 average growth rate 平均增长率
<A g`pZ<s average net fixed assets 固定资产平均净值
~BS Ip
. average of relatives 相对价格平均数
123 6W+ average price 平均价格
" ^t3Vj N average propensity to consume 平均消费倾向；一般消费倾向
)YB @6TiD average propensity to save 平均储蓄倾向；一般储蓄倾向
=lE_
Q[P average rate 平均率
c% 5G 3j average revenue 平均收入；平均收益
%`k O\q_ average stock 平均库存；平均存货
M[C9P.O%w average yearly rent 平均年租
2]$
7 avoidance of double taxation 避免双重课税
7kQZ$sLc avoidance of tax 避税
