A:
x%l(0K A share Ａ股；甲类股份
v-tI `Qpb abatement of tax 减税；减扣免税额
=mO5~~"W+v ABN AMRO Bank N.V. 荷兰银行
J,
-. 5 above-the-line expenditure 线上项目支出；经常预算支出
^e8xg=8( above-the-line receipt 线上项目收入；经常预算收入
-K 'UXoU1 ABSA Asia Limited 南非联合亚洲有限公司
UZI :st
absolute change 绝对数值变更
o]q~sJVk6 absolute expenditure 实际开支
u]Ku96! absolute guideline figure 绝对准则数字
f6% k;R.Wz absolute interest 绝对权益
y:RW:D& absolute order of discharge 绝对破产解除令
F
qH))2 absolute profit margin 绝对利润幅度
ENuL!H>;* absolute value 实值；绝对值
C2}y#A I absolutely vested interest 绝对既得权益
v>]g="5}8 absorbed cost 已吸收成本；已分摊成本
@G" nkB
absorption 吸收；分摊；合并
QN#"c absorption rate 吸收率；摊配率；分摊率
bzFac5n)Q ACB Finance Limited 亚洲商业财务有限公司
_y~6b{T acceptable form of reciprocity 合理的互惠条件
pUHgjwT'U acceptable rate 适当利率；适当汇率
KL'1)G"OH acceptance agreement 承兑协议
o8R_ Ojh acceptance for honour 参加承兑
itYoR-XJ acceptor 承兑人；接受人；受票人
Voo'ZeZa acceptor for honour 参加承兑人
nQ\` ] _C accident insurance 意外保险
E7L>5z Accident Insurance Association of Hong Kong 香港意外保险公会
\>6*U r accident insurance scheme 意外保险计划
,)1C"' accident year basis 意外年度基准
SE+ hB accommodation 通融；贷款
{Dpsr` & accommodation bill 通融票据；空头票据
',r` )9 o accommodation party 汇票代发人
LP"g(D2'n account balance 帐户余额；帐户结余
UjI./"]O account book 帐簿
b* n3Fej account collected in advance 预收款项
p<
7rF_?W0 account current book 往来帐簿
4Hz3 KKu account of after-acquired property 事后取得的财产报告
4
neZw'm account of defaulter 拖欠帐目
C}h(WOcr`X account payable 应付帐款
`
IVQ account payee only [A/C payee only] 只可转帐；存入收款人帐户
z}[ u~P, account receivable 应收帐款
< o?ua} account receivable report 应收帐款报表
juR>4SH account statement 结单；帐单；会计财务报表
uppa`addK account title 帐户名称；会计科目
HPt3WBRzS; accountant's report 会计师报告
z\m$>C| Accountant's Report Rules 会计师报告规则
U4"^NLAq accounting and auditing procedure 会计与审计程序；会计与核数程序
|8'}mjs.Q Accounting Arrangements 《会计安排》
L<!h3n accounting basis 会计基础
b-_l&;NWg accounting by Official Receiver 破产管理署署长呈交的帐目
AwZ@)0W y Accounting Circular 《会计通告》
$mPR)T accounting class 会计类别
uOv<*Jld* accounting date 记帐日期；会计结算日期
KR ( apO accounting for money 款项核算
PEI$1,z Accounting Officer 会计主任
{N2GRF~c-y accounting period 会计报告期；会计期
@@D/&}#F accounting policy 会计政策；会计方针
9
Zo s; accounting practice 会计惯例
j\>&]0-Iq accounting principle 会计准则
z:-{ Y2F accounting record 会计记录
u& l ;\w accounting report 会计报告
`,V&@}&"n Accounting Services Branch [Treasury] 会计事务部〔库务署〕
}ppApJT Accounting Society of China 中国会计学会
!
v![K accounting statement 会计报表
b$'%)\( 'g accounting system 会计制度；会计系统
5 ;XC!Gz accounting transaction 会计事项；帐务交易
%$& eC accounting treatment 会计处理
?ES{t4" accounting year 会计年度
v c: kY accretion 增值；添加
eQ'E` S_d accrual 应计项目；应累算数目
>Lcu accrual basis 应计制；权责发生制
? X8`+`nh accrual basis accounting 应计制会计；权责发生制会计
a?y ucA accrue 应累算；应计
_/:- -Z accrued benefit 应累算利益
&u:U"j accrued charges 应计费用
spA|[\Nl accrued cumulative preference share dividend 应累算的累积优先股股息
96\FJHt Z accrued expenses 应累算费用
$*{,Z<|2 accrued interest payable 应付利息；应计未付利息
;l;jTb ^l accrued interest receivable 应收利息；应计未收利息
"E rphn accrued right 累算权益
NuO@N r accruing profit 应累算的利润
)j8'6tk )Z accumulated fiscal reserve 累积财政储备
oc"p5Y3,Os accumulated profit 累积利润；滚存溢利
Zna6-0o accumulated reserve 累积储备
~;HASHu accumulation of surplus income 累积收益盈余
Kh3i.gm7g acquired assets 既得资产
{Vu=qN x acquisition 收购；购置；取得
\;- Yz acquisition cost 购置成本
niS\0Z A acquisition expenses 购置费用
YMw,C:a4 acquisition of 100% interest 收购全部股权
4m\Cc_:jO acquisition of control 取得控制权
@>z.chM; acquisition of fixed assets 购置固定资产
F[c oa5 acquisition of shell “买壳”
eYv^cbO@: acquisition price 收购价
q,sO<1wAT\ act of God 天灾
D!* SA acting partner 执事合伙人
CRo @+p10 active market 买卖活跃的市场；交投畅旺的市场；旺市
QO$18MBcc active partner 积极参与的合伙人
<@M5 C -hH active trading 交投活跃
^h_rE
|c actual circulation 实际流通
KYTXf+ oh actual cost 实际成本
Zdrniae
ah actual expenditure 实际开支；实际支出
e[fld,s actual income 实际入息；实际收入；实际收益
i`i`Hu> actual market 现货市场
` &=%p| actual price 现货价；实际价格
D Z~ 036 actual profit 实际利润
(Tq)!h35B actual quotation 实盘；实际价位；实际报价
A6KP(@
actual year basis 按实际年度计算
"'DPb%o actuals 实货
@w33u^ actuarial investigation 精算调查
9uxoMjR- actuarial principle 精算原则
<1vogUDW actuarial report 精算师报告
AIP0PJI3 Actuarial Society of Hong Kong 香港精算学会
M7qg\1L actuarial valuation 精算师估值
R Q 8"vF# actuary 精算师
x6aVNH= ad referendum agreement 暂定协议；有待覆核的协定
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\NG} ad valorem duty 从价税；按值征税
G$)q% b;Lz ad valorem duty system 从价税制
}Q[U4G ad valorem fee 从价费
bv7)[,i ad valorem tariff 从价关税
V~Guw[RA additional allowance 额外免税额
Vb\^xdL> additional amount for unexpired risk 未过期风险的额外款额
#pWy%U additional assessable profit 补加应评税利润
r6D3u(kMb additional assessment 补加评税
|xb;#ruR6 additional commitment 额外承担
"vYjL&4h additional commitment vote 额外承担拨款
N8T.Ye N additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
s|WcJV additional dependent parent allowance 供养父母额外免税额
UChLWf|' additional provision 额外拨款
* r4FOA%P additional stamp duty 附加印花税
>]B_+r0m^ additional tax 补加税罚款；补加税款
2X`t &zg Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
7yG%E adjudged bankrupt 被裁定破产
rXSw@pqZ& adjudicated bankrupt 裁定破产人
hB 'rkjt adjudication fee 裁定费；评定印花税额手续费；评估契据费
k'v+/6 Y adjudication of bankruptcy 裁定破产；宣告破产
mb'{@ adjudication of insolvency 裁定无力偿还债务
^!m%:r7Dr adjusted actual 经调整的实数；调整后的实数
l(MjLXw5 adjusted current assets 经调整的流动资产；调整后的流动资产
W^W.* ?e` adjusted figure 经调整的数字；调整后的数额
D!,'}G # adjusted liabilities 经调整的负债；调整后的负债
J^WX^".E adjusted loss 经调整的亏损；调整后的亏损
dR s\e(H' 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
# - L < adjusted profit 经调整的利润；调整后的利润
'QpDx&~QP adjusted surplus 经调整的盈余额；调整后的盈余额
87pu\(,' adjusted value 经调整的价值；调整后的价值
7iy 2V;} adjustment 调整；修订；理算〔保险〕
Us[F@ adjustment centre 调剂中心
_or_Vw! adjustment lag 调整过程的时间差距；调整时差
g6gwNC:aF adjustment mechanism 调整机制
lE+Duap: adjustment of loss 亏损调整
9r:|u:i7m adjustment process 调整过程；调整程序
\1u^ ?cBd adjustment range 调整幅度
\0*dKgN administered exchange rate 受管制汇率
_+Z;pt$C Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
H H3Z?g administration expenses 行政费用
f4`Nws-dP administration fee 手续费；行政费
[+@T"2h2b administration in bankruptcy 破产管理
P e}
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z3^gufOkQ administrator 管理人；遗产管理人
>of9m administrator of the estate 遗产管理人
CTqhXk[ admission of debt 债项承认书
&i805,lx admission of proof 接纳债权证明
?J| advance 放贷款项；垫付款项；预支款项；预付款项
_Kli~$c& M advance account 暂支帐目；预付款帐户
p=[I;U-#H advance compensation 预付补偿金
Eb'M< ZY advance from shareholder 股东垫款
t@2MEo advance pending reimbursement 预支以待日后付还
5HB* advanced economy 先进经济体系
5rtE/ {A advancement 预付；预付财产
PTQN.[bBh advances warrant 垫款令
=OrVaZ0 advancing 贷出
DLq'V .M: adverse balance 逆差
.5 ~3D97X& adverse exchange 逆汇
Eg4&D4TG p advertisement addressed to shareholders 在报章刊登的致股东通告
Q*f0YjH! advice for collection 托收通知书
Rto/-I0l advice of drawing 提款通知书；汇票通知书
xgsEe3| advice of payment 付款通知
/+<G@+( Advisory Committee [Securities and Futures Commission]
6 G ,cc 谘询委员会〔证券及期货事务监察委员会〕
zo
]-,u Advisory Committee on Diversification 经济多元化谘询委员会
V\c`O affidavit 誓章；遗产申报誓章
IU G}Q7w5 affidavit of no receipt 述明无收款的誓章
1Si$Q affiliate 联号；联营公司；附属公司
-LFk 7a affiliated company 附属公司；联号；联营公司
Yi`DRkp]3 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
do.XMdit affordability 负担能力
|*~SR.[` African Development Bank [AfDB] 非洲开发银行
(76tYt~I= after-acquired property 事后取得的财产
nGDY::nUE after-hours dealing 市后交易
5o^\jTEl^ after-tax profit 税后盈利；税后利润；税后溢利
M"Y ,kA|+ agency agreement 代理协议
=Q# (2 agency expenses 代理机构的开支
%4wHiCOg agency fee 代理费
Nah\4-75& Agency Law 《代理法》
8ys wi[ agent 代理人；承销人
R<r,&X?m agent of company 公司代理人
Fbw.Y 6 agent's fee 代理人费；经纪费
7?y([i\y aggregate 总计；总数；总体数字
fndH]Yp aggregate amount 总款额；总额
gd0a,_`M aggregate assets and liabilities 总体资产与负债
\Jwc[R&x aggregate at constant price 按固定价格计算的总体数字
Co/04F. aggregate demand 总需求
TD/ 4lL~(x aggregate gross position 总持仓量
[.;I} aggregate limit 总限额
#8WHIDS> aggregate of salaries tax 合计薪俸税
2p *!up( aggregate performance 总体表现；总体业绩
ACEVd! q aggregate supply 总体供应
(F*y27_u aggregate surplus 总盈余
(s51GRC aggregate total 整体总额
<`BDN aggregate value 总值；合计价值
;6=*E ' aggregated basis 合计基准
|/u ,6` aggregated net chargeable income 合计应课税入息实额
5^{2 g^jH6 aggregation 合并计算；合计；总和
Sq`Zuu9t aggregation of incomes of husband and wife 夫妇入息合并计算
.;dI&0Z aggregation of property 财产的总和
6anH #=( agio 差价；贴水
y=}o|/5" Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
Pp;OkI``[ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
M dnapxuS 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
FW 4#/H Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
rj29$d?Y9 《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》
rLp0)Go Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
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V*]g/; 《香港政府和大韩民国政府关于相互促进和保护投资协定》
[1e/@eC5 agreement for a settlement 授产协议
5hDm[*83 agreement for assignment 转让协议
bW GMgC agreement for sale 售卖协议；买卖协议
Rf!$n7& \ agreement for sale and purchase 买卖协议
mW3 IR3 b agreement for the payment of interest 支付利息协议
Rz<'& Z>; agreement for the repayment of money 还款协议
! ^aJS'aq agreement of reinsurance 再保险协议
cmp@Ow"c Agricultural Bank of China 中国农业银行
q^}iX E~ air passenger departure tax 飞机乘客离境税
G,b*Qn5# Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
cj|Urt airport tax 机场税
E iPOY' alcohol duty 酒精税
C jz(-018 alienation 让与；让渡；转让
nKch:g alimony 生活费；赡养费
G#. q%Up All Ordinaries Index [AOI] 所有普通股指数
q3u:Tpn4% all risks 全险；综合险
k P=~L=cK All Sales Record for Stock Market 《股票市场成交报告》
`cFNO: Allied Capital Resources Limited 新联财务有限公司
g 9F?j all-items index [Consumer Price Index] 总指数〔消费物价指数〕
FY,)iZ}Pq allocation letter 拨款信件
6^ ,;^ allocation of fund 分配款项；预留款项
FD8d-G allocation of profit 利润分配；溢利分配
gS!zaD7Nr allocation warrant 拨款令
QRdh2YH` allotment 分配；配股
P\$%p-G allotment notice 股份配售通知；配股通知
\
Ju7.3. allotment of shares 股份分配
PSU}fo allowable 可获宽免；免税的
Bf$` Hf6 allowable business loss 可扣除的营业亏损
N3\vd_D( allowable expenses 可扣税的支出
T=[ /x= allowance 免税额；津贴；备抵；准备金
u y13SkW allowance for debts 债项的免税额
U ?6.UtNf allowance for depreciation by wear and tear 耗损折旧免税额
'On%p|s)H allowance for funeral expenses 殡殓费的免税额
K#x|/b'5d allowance for inflation 为通货膨胀而预留的款项；通胀准备金
xH>j allowance for repairs and outgoings 修葺及支出方面的免税额
4@9xq<<5 allowance to debtor 给债务人的津贴
eY`o=xN alteration of capital 资本更改
Hw,@oOh. alternate trustee 候补受托人
l-8rCaq& J amalgamation 合并
pE{Ecrc3| ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
B# o6UO\ ambit of charges 征税范围；收费范围
$g
}aH(vf amended valuation 经修订的估值
V17!~ American Commodities Exchange 美国商品交易所
=DXN`]uN American Express Bank Limited 美国运通银行
4
udW 6U American Stock Exchange 美国证券交易所
qy/t<2' amortization 摊销
Wfsd$kN6{ amount due from banks 存放银行同业的款项
|u#7@&N1 amount due from banks abroad 存放海外银行同业的款项
Z)<lPg!YAR amount due from holding companies 控股公司欠款
&[5p R60 amount due from local banks 存放本港银行同业的款项
O&@CT] )8 amount due to banks 银行同业的存款
HDj260a amount due to banks abroad 海外银行同业的存款
a-NicjV# amount due to holding companies 控股公司存款
V=H :`n3k amount due to local banks 本港银行同业的存款
Bm +Ca:p% amount due to outport banks 外埠银行同业的存款
,Y7QmbX^ amount for note issue 发行纸币的款额
5jsZ Jpk$ amount of bond 担保契据的款额
F zy5k?R amount of consideration 代价款额
q!YAA\'31 amount of contribution 供款数额
Fm[3Btn amount of indebtedness 负债款额
wT +\:y amount of principal of the loan 贷款本金额
rw[Ioyr- amount of rates chargeable 应征差饷数额
`ix&j8E22w amount of share capital 股本额
n]jw!; amount of sums assured 承保款额
z 2 mjm amount of variation 变动幅度
`r&]Ydu: amount of vote 拨款数额
a[E}o<{ amount payable 应付款额
1/J6 <FVq amount receivable 应收款额
j7J'd? l Amsterdam Stock Exchange 阿姆斯特丹证券交易所
nPUD6<bF analysis 分析
#cqI0ny?G ancillary risk 附属风险
I
M G^L annual account 周年帐目；周年帐目报表；年度决算；年结
NJg )S2]7 annual accounting date 年结日期
4-oaq'//BT annual allowance 每年免税额；年积金；年度津贴；年津
x !n8Wx annual balance 年度余额
)Cd.1X8 annual disposable income 每年可动用收入
/z: mi annual estimates 周年预算
=G`g-E2 annual fee 年费
dEZlJo@J annual general meeting 周年大会
XmN8S_M>v annual growth rate 年增率；每年增长率
;KT5qiqYH annual long-term supplement 长期个案每年补助金
&W{v(@ annual pensionable emolument 可供计算退休金的年薪
wJh/t b=$o annual report 年报
?H eUU Annual Report on the Consumer Price Index 《消费物价指数年报》
<, y > W! annual return 周年报表；周年申报表；每年报税表格
e s< Annual Return Rules 《周年报表规则》
XfN(7d0 annual review of consumer prices 每年消费物价回顾
U|x#'jGo' annual roll-forward basis 逐年延展方式
[gj>ey8T annual salary 年薪
@]Lu"h#u= annual statement 年度报表；年度决算表
LX#gc.c 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
8k;il54# annuitant 年金受益人
#gXx BM annuity 年金
iWIq~t*,H] annuity contract 年金合约
rl]K :8* annuity on human life 人寿年金
Y}
6 @ w antecedent debt 先前的债项
Zr[B*1,ZV ante-dated cheque 倒填日期支票
`Ay:; I anticipated expenditure 预期开支
-\2hSIXj anticipated net profit 预期纯利
~J O.h$1C anticipated revenue 预期收入
<jBRUa[j_ anti-inflation measure 反通货膨胀措施
@4n>I+6*& anti-inflationary stance 反通货膨胀立场
Z}.Z T EB apparent deficit 表面赤字
Z{ 1B:aW apparent financial solvency 表面偿债能力
9+3 VK apparent partner 表面合伙人
B lqISyrY application for personal assessment 个人入息课税申请书
tTWEhHQ` application of fund 资金应用
*q+X ?3 application to release as liquidator and to destruct the books of accounts and documents
"<LWz&e^^ 申请免除清盘人职务及毁灭帐簿与文件
Zpz3 ?VM( appointed actuary 委任精算师
ilAhw4 A appointed auditor 委任核数师；委任审计师
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Qh6 appointed trustee 委任的受托人
*D.Ajd.G appointer 委任人
<,\ U,jU _ apportioned pro rata 按比例分摊
^9kx3Pw?8 apportionment 分配；分摊
4eJR=h1 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
L$,yEMCe apportionment formula 分摊方程式
W||&Xb apportionment of estate duty 遗产税的分摊
.eLd0{JtN appraisal 估价；评估
iUk#hLLC appreciable growth 可观增长
zE~Xx p appreciable impact 显着影响
o7@C$R_# appreciable increase 可观增长
z jOOEv i appreciation 增值；升值
cQm4q19 appreciation against other currencies 相对其他货币升值
K~B appreciation of the exchange value of Hong Kong dollar 港元汇值上升
!s : e appreciation tax 增值税
'xEK0~awD appropriation 拨款；拨用；拨付
Ih OAMH1 appropriation account 拨款帐目
?:G 3U\M Appropriation Bill 拨款法案
buT6 )~lw appropriation-in-aid system 补助拨款办法
_n_()at) approved assets 核准资产
ARE jS $ approved basket stock 认可一篮子证券
s ;$f6X approved budget 核准预算
p}<60O"r$ approved charitable donation 认可慈善捐款
Ov ^##E approved charitable institution 认可慈善机构
~H1< 8py\J approved currency 核准货币；认可货币
_W^;a approved estimates 核准预算
hCS} approved estimates of expenditure 核准开支预算
e5
}amrz approved overseas insurer 核准海外保险人
-:E~Z_J` approved overseas trust company 核准海外信托公司
3R0ioi 7 approved pooled investment fund 核准汇集投资基金
$sS~hy* approved provident fund scheme 认可公积金计划
pdvnpzj approved provision 核准拨款
>F s/Wet approved redeemable share 核准可赎回股份
T5z]=Pd"^ approved regional stock 认可地区性证券
Q<gUu^rq approved retirement scheme 认可退休金计划
`.J17mQe" approved subordinated loan 核准附属贷款
>H ?k0M`L arbitrage 套戥；套汇；套利
>##Z} auY arbitrageur 套戥者；套汇者
D: /q<<| arbitrary amount 临时款项
"%\hDL; arrangement 措施；安排；协定
5 7-Hx; arrears 欠款
*l=(?Pe< arrears of pay 欠付薪酬
Eku 9u arrears of revenue 逾期未收税款；逾期未收的帐项
RB|i<`Z articles of association 组织章程；组织细则；组织章程细则
Wky9w r:g Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
-$Df nAh ascertainment of profit 确定利润
v; R2,`[ W "Asia Clear" “亚洲结算系统”
xiDgQTDz Asia Commercial Bank Ltd. 亚洲商业银行有限公司
=4l @A> Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
)BvMFwQG Asian Development Fund [ADF] 亚洲发展基金
Hf\sF(, ( Asian dollar bond 亚洲美元债券
kguZ AO6 Asian dollar market 亚洲美元市场
+ @ ~WKa Asian dollar rate 亚洲美元利率
aU^6FI Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
b?c/J {me Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
U7 ?v4O]D[ asked price 沽盘；喊价；索价；卖方报价
ixS r*+ assessable income 应评税入息
=*"8N-FU assessable loss 应评税亏损
] Yw$A assessable profit 应评税利润
ts9wSx~[+ assessable value 应评税值
+vaA
P= assessed profit 估定利润
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nI2< P assessed value 经评估价值
"r* `*1 assessment 评税；评定；估价；评税单
QXN_ ?E,g/ assessment number 评税编号；估价编号
*BdH
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y.c6r> } assessment of performance 业绩评估；实绩评价
n:P:im?,y* Assessor 评税主任
h<TZJCt asset price bubbles 资产价格泡沫
QS5t~r b asset-backed securities 具资产保证的证券
%,~?;JAj assets accretion 资产增值
28 ` s+sH assets and liabilities 资产与负债
3% 5a&b assets betterment statement 资产递增表；资产改进表
p @nj6N.-- assets lending 实物放款；有抵押贷款
{: |3V 7X assets of the company passing on the death 死者去世时转移的公司资产
f:O bI assets pledged as security for liabilities 用作负债抵押的资产
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"0/Y\ assets portfolio 资产投资组合
I<ohh`. assets price 资产价格
%^ L{K[} assets quality 资产质素
w.a9}GC assets realization 资产变现
!*Eu(abD assets refinancing arrangement 资产再集资安排
.
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?5J# assets situated outside Hong Kong 在香港以外地方的资产
6{Q-]LOc[. assets stripping 削减资产；拆卖资产
C5 Q!_x( assets value 资产值
)iQ ^HZ assignee 承让人
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4hH assignment 转让；转让书；转让契
yV )fJ_ assignment of interest 权益转让
0hV#]`9`gN assignment of letters patent and trade mark 专利证书及商标转让
{;u,04OVK assignment of property 物业转让；物业转让书
PPr Pj^%z= assignment right 转让权
M{{kO@P"9 assignor 转让人
Z )M
"`2Ur associate 有联系的人；有关连人士；相联者；合伙人；联系人
[I 3 Nu8 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
5dI=;L >D associate member 附属会员
J\Pb/9M/ associated body corporate 相联法人团体
oDMPYkpTu associated company 相联公司；联属公司
XhHgXVVGG< associated corporation 相联法团
OyF=G^w Association of Chartered Certified Accountants [ACCA] [United Kingdom]
R`Z"ey@C 公认会计师公会〔英国〕
gS5MoW1 Association of Futures Exchange Brokers 香港期货经纪协会
Y=O+d\_W Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
rR-[CT association of underwriters 承保人组织
Q(nTL WW assumption of control 接管
q.`< q assurance 担保；保险；转易；转易书
G
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C2"^YRN, at 19XX price 按一九ＸＸ年价格计算
K E~Q88s at a discount 按赔价计算；按贴水价格计算；打折扣
YHQ]]#' at a premium 按溢价计算；按升水价格计算
3HpqMz at call 通知付款；按通知
M7cD!s@'I at constant market price 按固定市价计算
8qg%>ZU4d at constant price 按固定价格计算
C $TU
TS at cost 按成本计算
ou <3}g at current market price 按当时市价计算；按现时市价计算
)>:~XA|? at current price 按当时价格计算；按现时价格计算
A}(]J!rc at factor cost 按要素成本计算；按生产要素成本计算
pE)NSZ at money-of-the-day price 按付款当日价格计算
Ee2 P]4_d at or better 按指定或较佳价位〔买卖指令〕
"u!gfG?oH at par 按面值计算；平价
dX cbS< at sight 见票即付
QQ .?A(U7 at the close 按收市盘
\ +%~7Bi]z at the opening 按开市盘
~ p? ArZb attestation 见证；见证条款
XNWtX-[ ^@ at-the-money option 平价期权
e^>>" tr attorney 受权人；受托代表人
['=O>YY attornment 新拥有人承认书
"Zgwe,# attributable profit 可归属利润
EG UlLqP6e attributable share value 可归属股份价值
7,+eG">0 Auckland Stock Exchange 奥克兰证券交易所
x?{UWh% auction 拍卖
BX0lk auctioneer 拍卖商
$h {m")] audit 审计；核数
:^3 ) [.m Audit Commission 审计署
KD &nLm! Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
cQ j`W
* 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
I"88O4\@ audit review 帐目审查
Hyy b0c^= Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
QIGU i,R audited account 审计帐目；经审计的帐目
(yq e 4 audited annual account 经审计的周年帐目
DJ, LQj audited balance sheet 经审计的资产负债表
i *. Y auditor 核数师；核数主任；审计师
>,{s Fc auditor's certificate 核数师证明书；审计师证明书
Q^Cm 3|ZO auditor's report 核数师报告；审计师报告
BqNeY<zB* Aussie bond 澳元债券
f47]gtB - austerity budget 紧缩预算
z}!g2d Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
pD %(Y^h? Australia All Ordinaries Index 澳洲所有普通股票指数
O D}RnKL Australian Dollar [AUD] 澳元
~~OFymQ%?q Australian Options Market 澳大利亚期权市场
**h Qb$ Australian Securities Commission 澳洲证券事务监察委员会
uGMzU&+ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
+M0pmK! Australian Stock Exchange 澳大利亚证券交易所
c a_mift Austrian Schilling [ATS] 奥地利先令
"CJ~BJI% authentication 认证；鉴证
_Hv+2E[4Z authority to purchase 委托购买证；委购书
PR.3EL authorization 认可；核准；授权；授权书
,*XB11P authorization by direction 指示授权
v.-DXQq authorization by instruction 指令授权
>>P5 4|& authorization by warrant 令状授权
.d1ff] ; authorization of unit trust 单位信托的认可
9;e!r DW,# authorized agent 指定代理人
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28f H authorized capital 法定资本
)y,^M3$?C authorized clerk 出市员
H`CID*Ji authorized dealer 认可交易商
qgrJi +WZ authorized financial institution 认可财务机构
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?{x authorized fund 认可基金
VV$t*9w authorized fund house 获授权的基金公司；认可基金公司
,/ {e%J authorized institution 认可机构
? uq`| 1 ` authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
ApCU| *r) authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
%lHHTZ{+ authorized insurer 获授权保险人；获认可承保人
}L_YpG7 authorized investment 特准投资项目
Lb/GL\J) authorized person 获授权人
p@Y= 6 Bw authorized representative 获授权代表
'E _~ |C authorized share capital 法定股本
':vZ& automated quotation system 自动报价系统
QhZg{v[d Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
B}iEhW O6 自动交易系统〔香港期货交易所有限公司〕
h 3CA,$HJ automatic adjustment mechanism 自动调整机制
SndR:{ automatic adjustment system 自动调整系统
ODxZO3 Automatic Clearing House 自动票据交换所
WTfjn |a automatic exchange rates accumulation system 自动化汇率累集系统
m\`>N_4*9 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
e2O6q05 ?Q automatic teller machine [ATM] 自动柜员机
WA`A/`taT autopay 自动转帐
:-1|dE)U available assets 可用资产
D@b GJc0 available fiscal reserve 现存财政储备
0B`X056|"| available profit 可用利润
tqGrhOt Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
JXB)'d0 average 平均；平均数；海损
w>%@Ug[" average basic salary 平均基本薪金
wh8';LZ>R average consumer expenditure 平均消费开支；一般消费开支
S[Du
> average cost 平均成本
}D#: NlMp average cost of land production 增辟土地平均成本
DzAZv/h76 average daily turnover 平均每日成交额
;V}:0{p average daily wage rate 平均每日工资率
CxF d/X, average expenditure pattern 平均开支模式
%!< Y average growth rate 平均增长率
R /+$ : average net fixed assets 固定资产平均净值
v-1}&K average of relatives 相对价格平均数
R=z]) average price 平均价格
9d drtJ] average propensity to consume 平均消费倾向；一般消费倾向
)E}v~GW.+ average propensity to save 平均储蓄倾向；一般储蓄倾向
=>$)F 4LW average rate 平均率
]| |b2 [* average revenue 平均收入；平均收益
)) "gWO average stock 平均库存；平均存货
FnO@\{M"A average yearly rent 平均年租
oW3"J6,S avoidance of double taxation 避免双重课税
m@Z# avoidance of tax 避税
