A:
&}nU#)IX A share Ａ股；甲类股份
'BpK(PlUh abatement of tax 减税；减扣免税额
|0U "#xkf ABN AMRO Bank N.V. 荷兰银行
$B7<1{<=W above-the-line expenditure 线上项目支出；经常预算支出
e7t).s)b{ above-the-line receipt 线上项目收入；经常预算收入
>1`FR w< ABSA Asia Limited 南非联合亚洲有限公司
F_/]9tz?; absolute change 绝对数值变更
!X(Lvt/ absolute expenditure 实际开支
7fL LV2 absolute guideline figure 绝对准则数字
Z_QSVH68A absolute interest 绝对权益
>^Klq`"?g= absolute order of discharge 绝对破产解除令
?O8NyCeb7 absolute profit margin 绝对利润幅度
n <6} absolute value 实值；绝对值
-9~kp'_a absolutely vested interest 绝对既得权益
KM g`O3_16 absorbed cost 已吸收成本；已分摊成本
Nm- -h$G absorption 吸收；分摊；合并
Ox 8dnPcx absorption rate 吸收率；摊配率；分摊率
c ^G\w +_ ACB Finance Limited 亚洲商业财务有限公司
Vl{CD>$, acceptable form of reciprocity 合理的互惠条件
<&n3 " acceptable rate 适当利率；适当汇率
} ,2-\-1 acceptance agreement 承兑协议
Nv,[E+a2 acceptance for honour 参加承兑
b=9(gZ 9 acceptor 承兑人；接受人；受票人
-OB72!sKU acceptor for honour 参加承兑人
nZfTK>)A0 accident insurance 意外保险
+uM1#-+h Accident Insurance Association of Hong Kong 香港意外保险公会
(zWzF_v accident insurance scheme 意外保险计划
'&W`x5`t accident year basis 意外年度基准
<]b}R;9v accommodation 通融；贷款
j?jEWreq]~ accommodation bill 通融票据；空头票据
?g}n$%*5y! accommodation party 汇票代发人
4};!nYey! account balance 帐户余额；帐户结余
*#+d j" account book 帐簿
AU}lKq7 % account collected in advance 预收款项
9xB^dKM3 account current book 往来帐簿
*;7& account of after-acquired property 事后取得的财产报告
= PqQJE} account of defaulter 拖欠帐目
gd_w;{WP account payable 应付帐款
NZ e 3
m account payee only [A/C payee only] 只可转帐；存入收款人帐户
xB68RQe) account receivable 应收帐款
>a%NC'~rc account receivable report 应收帐款报表
N :)`+} account statement 结单；帐单；会计财务报表
]}<.Y[! S account title 帐户名称；会计科目
!w[<?+%%n accountant's report 会计师报告
`=^29LC# Accountant's Report Rules 会计师报告规则
$hPAp} accounting and auditing procedure 会计与审计程序；会计与核数程序
qDM/
6xO Accounting Arrangements 《会计安排》
Wcz{": [ accounting basis 会计基础
oIt.Pc~;'# accounting by Official Receiver 破产管理署署长呈交的帐目
zG[fPD Accounting Circular 《会计通告》
doBfpQ 2 accounting class 会计类别
o$\ {&:y accounting date 记帐日期；会计结算日期
?|%^'(U} accounting for money 款项核算
/R''R :j Accounting Officer 会计主任
/ >Wh accounting period 会计报告期；会计期
N;F1Z -9 accounting policy 会计政策；会计方针
-3qB,KT accounting practice 会计惯例
J{@ gp,&e accounting principle 会计准则
X;w1@4! accounting record 会计记录
&{7n accounting report 会计报告
::dLOf8o Accounting Services Branch [Treasury] 会计事务部〔库务署〕
.lb2`!'r& Accounting Society of China 中国会计学会
?#qA>: 2, accounting statement 会计报表
V3$!`T}g4 accounting system 会计制度；会计系统
G`R Ed-Z[ accounting transaction 会计事项；帐务交易
W:3u$LTf*f accounting treatment 会计处理
b5_A*-s$M accounting year 会计年度
4adCM fP7. accretion 增值；添加
*wwLhweQ5W accrual 应计项目；应累算数目
9HLn_|yU accrual basis 应计制；权责发生制
ci+P g9sS accrual basis accounting 应计制会计；权责发生制会计
Q0gO1 T accrue 应累算；应计
[p$b@og/> accrued benefit 应累算利益
,vrdtL accrued charges 应计费用
`V w 9j,G accrued cumulative preference share dividend 应累算的累积优先股股息
"@gJ[BL# accrued expenses 应累算费用
dg4"4\c*P accrued interest payable 应付利息；应计未付利息
EQyRP.
dq accrued interest receivable 应收利息；应计未收利息
u %V =Ze accrued right 累算权益
NSOWn]E accruing profit 应累算的利润
KA`1IW; accumulated fiscal reserve 累积财政储备
dY~3 YD[ accumulated profit 累积利润；滚存溢利
UX41/# 4 accumulated reserve 累积储备
.Y &_k accumulation of surplus income 累积收益盈余
7WiVor$g- acquired assets 既得资产
6](vnS; acquisition 收购；购置；取得
~r]ZD) acquisition cost 购置成本
E;$t|~ # acquisition expenses 购置费用
Ufq"_^4 acquisition of 100% interest 收购全部股权
Wv77ef acquisition of control 取得控制权
9K#. 0 acquisition of fixed assets 购置固定资产
P;VR[d4e/ acquisition of shell “买壳”
j~\\,fl= acquisition price 收购价
)P[B! act of God 天灾
T)3#U8sT acting partner 执事合伙人
YJuaQxs active market 买卖活跃的市场；交投畅旺的市场；旺市
K >RL active partner 积极参与的合伙人
S"|D!}@- active trading 交投活跃
' h O+ b actual circulation 实际流通
z Rz#0 actual cost 实际成本
8 !3+Obj actual expenditure 实际开支；实际支出
@IB8(TZ5I actual income 实际入息；实际收入；实际收益
"3Dvc7V actual market 现货市场
VDPqI+z actual price 现货价；实际价格
%s aTyF, actual profit 实际利润
Fy`VQ\%7t actual quotation 实盘；实际价位；实际报价
CLQ \Is^ ] actual year basis 按实际年度计算
Yl&eeM actuals 实货
5>j,P actuarial investigation 精算调查
k|BY 7C actuarial principle 精算原则
3d cZ1Yrn actuarial report 精算师报告
5`^"<wNI Actuarial Society of Hong Kong 香港精算学会
, $}P<WZMu actuarial valuation 精算师估值
\z:p"eua z actuary 精算师
%a5Sc|&- ad referendum agreement 暂定协议；有待覆核的协定
G2;Uv/vR ad valorem duty 从价税；按值征税
*B#OLx ad valorem duty system 从价税制
U^ VFHIm ad valorem fee 从价费
uji])e MN~ ad valorem tariff 从价关税
/#
0@C[9 additional allowance 额外免税额
5;`([oX|_ additional amount for unexpired risk 未过期风险的额外款额
?TMo6S U additional assessable profit 补加应评税利润
j+_g37$: additional assessment 补加评税
i2N* 3X~ additional commitment 额外承担
Lg9]kpOpa additional commitment vote 额外承担拨款
]
X% bU*4 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
?
@h additional dependent parent allowance 供养父母额外免税额
'(+l77G additional provision 额外拨款
{
zlq 6z additional stamp duty 附加印花税
Kl(}s{YFn. additional tax 补加税罚款；补加税款
_= U XNr8S Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
O5_E"um adjudged bankrupt 被裁定破产
RZOk.~[v adjudicated bankrupt 裁定破产人
[DGq{(O adjudication fee 裁定费；评定印花税额手续费；评估契据费
-| J?- adjudication of bankruptcy 裁定破产；宣告破产
}9Y='+.%^ adjudication of insolvency 裁定无力偿还债务
"9LPq adjusted actual 经调整的实数；调整后的实数
BzTm[ `(h adjusted current assets 经调整的流动资产；调整后的流动资产
n0 !S;HH- adjusted figure 经调整的数字；调整后的数额
aFIet55o adjusted liabilities 经调整的负债；调整后的负债
#g ~~zwx/N adjusted loss 经调整的亏损；调整后的亏损
xS,):R 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
0AR4/5. adjusted profit 经调整的利润；调整后的利润
@m6pAo4P adjusted surplus 经调整的盈余额；调整后的盈余额
eC[ g"Ef adjusted value 经调整的价值；调整后的价值
vk{4:^6.TV adjustment 调整；修订；理算〔保险〕
q6 9a-5q adjustment centre 调剂中心
? 1Z\=s adjustment lag 调整过程的时间差距；调整时差
o }Tv^>L adjustment mechanism 调整机制
1;? L:A adjustment of loss 亏损调整
dE ^ (KBF adjustment process 调整过程；调整程序
pKr3(5~ adjustment range 调整幅度
>4h4t/G administered exchange rate 受管制汇率
fK4laDB TO Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Xk7zXah administration expenses 行政费用
X 8[ T*L. administration fee 手续费；行政费
R L)' m administration in bankruptcy 破产管理
? KS 9Dh administration order 遗产管理令
YRC`2)_'
administrator 管理人；遗产管理人
K.X% Q,XD administrator of the estate 遗产管理人
5O*+5n
admission of debt 债项承认书
_-&Au%QNJ` admission of proof 接纳债权证明
s%p(_pB advance 放贷款项；垫付款项；预支款项；预付款项
J Ls7[W)O advance account 暂支帐目；预付款帐户
\|wV Ii advance compensation 预付补偿金
dGHRHX i advance from shareholder 股东垫款
e;[/ytz"d' advance pending reimbursement 预支以待日后付还
W;,Jte<'Nm advanced economy 先进经济体系
{{giSW' advancement 预付；预付财产
\O\onvEa advances warrant 垫款令
D'A)H advancing 贷出
U3p=H^MB. adverse balance 逆差
\N7
E!82 adverse exchange 逆汇
+EkZyM~ z2 advertisement addressed to shareholders 在报章刊登的致股东通告
;m7$U advice for collection 托收通知书
<A!v'Y advice of drawing 提款通知书；汇票通知书
l |\Q~ D!o advice of payment 付款通知
W;u~}k< Advisory Committee [Securities and Futures Commission]
GHH1jJ_[7 谘询委员会〔证券及期货事务监察委员会〕
J]Uki*s Advisory Committee on Diversification 经济多元化谘询委员会
n,n]V$HFGh affidavit 誓章；遗产申报誓章
+D$\^ <# affidavit of no receipt 述明无收款的誓章
+vJ[k 2d affiliate 联号；联营公司；附属公司
,AACE7%l affiliated company 附属公司；联号；联营公司
\e ( h6,@ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
J[]YG+r affordability 负担能力
E!jM&\Z j African Development Bank [AfDB] 非洲开发银行
#;2Ju'e#z after-acquired property 事后取得的财产
mltN$b%G=d after-hours dealing 市后交易
2h u;N after-tax profit 税后盈利；税后利润；税后溢利
+loD{
agency agreement 代理协议
EPdR-dC^wE agency expenses 代理机构的开支
:`oY D agency fee 代理费
MS><7lk- Agency Law 《代理法》
M}3>5*! = agent 代理人；承销人
v lOMB agent of company 公司代理人
w\s$ agent's fee 代理人费；经纪费
V+cH L aggregate 总计；总数；总体数字
A)s aggregate amount 总款额；总额
e{c%o; m( aggregate assets and liabilities 总体资产与负债
<~vamim#K aggregate at constant price 按固定价格计算的总体数字
:v8j3= aggregate demand 总需求
ES }@mO aggregate gross position 总持仓量
|OhNQoTY aggregate limit 总限额
)r5QOa/ aggregate of salaries tax 合计薪俸税
*A;~~ SQ aggregate performance 总体表现；总体业绩
Cf
J@| Rh aggregate supply 总体供应
lMF j"x\ aggregate surplus 总盈余
L]9uY aggregate total 整体总额
&
/UcFB aggregate value 总值；合计价值
v8Bi 1,g aggregated basis 合计基准
2*F["E aggregated net chargeable income 合计应课税入息实额
b.Z K1 aggregation 合并计算；合计；总和
fA2H8"r aggregation of incomes of husband and wife 夫妇入息合并计算
`lqMi fD aggregation of property 财产的总和
]aXCi"fMs agio 差价；贴水
Cd"O'<^Sb 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》
?&pjP,a Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
?)'j;1_=E3 《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》
4:y;<8+j\ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
q --NLm@; 《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》
w<.{(1:v Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
`oXUVr 《香港政府和大韩民国政府关于相互促进和保护投资协定》
G@B F< e{ agreement for a settlement 授产协议
Fpzps!(;= agreement for assignment 转让协议
#Kn=Q agreement for sale 售卖协议；买卖协议
vZq7U] RW agreement for sale and purchase 买卖协议
]ta]OK{s" agreement for the payment of interest 支付利息协议
|j#x}8 [( agreement for the repayment of money 还款协议
w%GEOIj} agreement of reinsurance 再保险协议
.3 m^yo
c/ Agricultural Bank of China 中国农业银行
~^w;`~L air passenger departure tax 飞机乘客离境税
L'`W5B@ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
aM, >LKNbQ airport tax 机场税
GG/~)^VMe alcohol duty 酒精税
0<Vw0%! alienation 让与；让渡；转让
@ {j'Pf' alimony 生活费；赡养费
v@&&5J| All Ordinaries Index [AOI] 所有普通股指数
ijw'7d|, all risks 全险；综合险
0jro0f' All Sales Record for Stock Market 《股票市场成交报告》
yOxJx7uD Allied Capital Resources Limited 新联财务有限公司
]}<wS ]1 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
?tQU ZO allocation letter 拨款信件
TGY^,H>J allocation of fund 分配款项；预留款项
]Z&2 allocation of profit 利润分配；溢利分配
TWK(vEDM allocation warrant 拨款令
ZUVk~X3
allotment 分配；配股
L*6Tz'Qp allotment notice 股份配售通知；配股通知
W+ Z]
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Z6
E-Fu O allowable 可获宽免；免税的
dUk^DI ,:l allowable business loss 可扣除的营业亏损
% TyR8
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X25cU{ allowance 免税额；津贴；备抵；准备金
Q
Bc\=} allowance for debts 债项的免税额
DO'$J9;* allowance for depreciation by wear and tear 耗损折旧免税额
oQBfDD0 allowance for funeral expenses 殡殓费的免税额
6-{QU] # allowance for inflation 为通货膨胀而预留的款项；通胀准备金
#f5 -f allowance for repairs and outgoings 修葺及支出方面的免税额
-e3m!h allowance to debtor 给债务人的津贴
>}\!'3)_ alteration of capital 资本更改
5Y"JR WC alternate trustee 候补受托人
hp/}Z"A= amalgamation 合并
!ANv XPp ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
X8~ cWW ambit of charges 征税范围；收费范围
dBE
:rZu amended valuation 经修订的估值
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@u1 American Commodities Exchange 美国商品交易所
)wQR2$x~ American Express Bank Limited 美国运通银行
~^2Y*|{) American Stock Exchange 美国证券交易所
~N&j6wHg# amortization 摊销
|
y\B*P amount due from banks 存放银行同业的款项
MS%xOB*6 amount due from banks abroad 存放海外银行同业的款项
Q|rrbx b amount due from holding companies 控股公司欠款
^sY ]N77 amount due from local banks 存放本港银行同业的款项
%u-l6<w# R amount due to banks 银行同业的存款
79AOvh amount due to banks abroad 海外银行同业的存款
X<9jBj/t amount due to holding companies 控股公司存款
>j{phZ amount due to local banks 本港银行同业的存款
Y .Na9&-( amount due to outport banks 外埠银行同业的存款
x>8=CiUE amount for note issue 发行纸币的款额
] O3[Te amount of bond 担保契据的款额
)f>s\T amount of consideration 代价款额
U-6b> < amount of contribution 供款数额
mWZoo/x tT amount of indebtedness 负债款额
R;,+0r^i amount of principal of the loan 贷款本金额
_fz-fG 1 amount of rates chargeable 应征差饷数额
@]" :3 amount of share capital 股本额
/m% i"kki amount of sums assured 承保款额
?*zRM?* amount of variation 变动幅度
#>g]CRN amount of vote 拨款数额
u~=>$oT't amount payable 应付款额
g!(j.xe amount receivable 应收款额
xV @ X%E Amsterdam Stock Exchange 阿姆斯特丹证券交易所
sNZ{OD+ analysis 分析
Ouc=4'$- ancillary risk 附属风险
V )V\M6 annual account 周年帐目；周年帐目报表；年度决算；年结
tJy6\~ annual accounting date 年结日期
J'`,];su annual allowance 每年免税额；年积金；年度津贴；年津
/KFCq|;7s, annual balance 年度余额
3#}5dO annual disposable income 每年可动用收入
_"6{Rb53v= annual estimates 周年预算
SE&J)Sj] annual fee 年费
N'w ;1,c+ annual general meeting 周年大会
BFc=GiPnQ annual growth rate 年增率；每年增长率
"l6 v[yv annual long-term supplement 长期个案每年补助金
73OFFKbsk annual pensionable emolument 可供计算退休金的年薪
]f=108|8 annual report 年报
H@GiH e j Annual Report on the Consumer Price Index 《消费物价指数年报》
Q"n|<!DN annual return 周年报表；周年申报表；每年报税表格
avrf]raM| Annual Return Rules 《周年报表规则》
PB*m D7" annual review of consumer prices 每年消费物价回顾
,E2Tw-% annual roll-forward basis 逐年延展方式
3QM6M9M annual salary 年薪
4Z5ZV! annual statement 年度报表；年度决算表
9#L0Q%, * 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
9E~=/Q= annuitant 年金受益人
#u`i4 annuity 年金
(9$z+Zmm? annuity contract 年金合约
MX2 Zm annuity on human life 人寿年金
//S/pCqED antecedent debt 先前的债项
=Bu> }$BD ante-dated cheque 倒填日期支票
BWV)>
-V anticipated expenditure 预期开支
YYwFjA@ anticipated net profit 预期纯利
Ugzq;}V# anticipated revenue 预期收入
-\xNuU anti-inflation measure 反通货膨胀措施
PRcW}"m]Qg anti-inflationary stance 反通货膨胀立场
% H Pwu & apparent deficit 表面赤字
~fbFA?g3 apparent financial solvency 表面偿债能力
^u`1W^> apparent partner 表面合伙人
*f{\ze@5= application for personal assessment 个人入息课税申请书
bim}{wMb application of fund 资金应用
U[1Rw6 application to release as liquidator and to destruct the books of accounts and documents
Ze_4MwC W 申请免除清盘人职务及毁灭帐簿与文件
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$ob 9 appointed actuary 委任精算师
&g%9$*gm T appointed auditor 委任核数师；委任审计师
xwoK#eC~ F appointed trustee 委任的受托人
jz ;N&62| appointer 委任人
=0!PnBGYn apportioned pro rata 按比例分摊
q9 !)YP+w apportionment 分配；分摊
L,6v!9@ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
+Q pgG4h apportionment formula 分摊方程式
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apportionment of estate duty 遗产税的分摊
C.`C T7 appraisal 估价；评估
1 P i_V appreciable growth 可观增长
s?r:McF` appreciable impact 显着影响
,`kag~ bZ appreciable increase 可观增长
fg"]4&` j- appreciation 增值；升值
3[`/rg, appreciation against other currencies 相对其他货币升值
H&0dc.n ~. appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Uj]Tdg appreciation tax 增值税
;\1/4;m appropriation 拨款；拨用；拨付
nX
4WlH appropriation account 拨款帐目
X+6`]] Appropriation Bill 拨款法案
^\o 3V< appropriation-in-aid system 补助拨款办法
oY)xX x approved assets 核准资产
/Mq9~oC approved basket stock 认可一篮子证券
BJA&{DMHm approved budget 核准预算
[{R^!Az&b< approved charitable donation 认可慈善捐款
I'W`XN approved charitable institution 认可慈善机构
l;F\s&^ approved currency 核准货币；认可货币
m/M=.\] approved estimates 核准预算
Gs`[\<;LI approved estimates of expenditure 核准开支预算
", &^ f approved overseas insurer 核准海外保险人
d'p]F~a approved overseas trust company 核准海外信托公司
\.!+'2!m approved pooled investment fund 核准汇集投资基金
e3T&KyPm?+ approved provident fund scheme 认可公积金计划
?xkw~3Yfi approved provision 核准拨款
`4GEq2% approved redeemable share 核准可赎回股份
^LAP* R approved regional stock 认可地区性证券
NJ%>|`FEi7 approved retirement scheme 认可退休金计划
] {sx#|_S approved subordinated loan 核准附属贷款
5t('H`,2 arbitrage 套戥；套汇；套利
wAt|'wP
: arbitrageur 套戥者；套汇者
K;uO<{a)r arbitrary amount 临时款项
]Q8[,HTG arrangement 措施；安排；协定
(}! xO?NA( arrears 欠款
[Q0n-b,Q arrears of pay 欠付薪酬
!UPK y$ arrears of revenue 逾期未收税款；逾期未收的帐项
`LroH>_ articles of association 组织章程；组织细则；组织章程细则
/sU~cn^D5 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
R_JB`H Fy= ascertainment of profit 确定利润
VK)vb.: "Asia Clear" “亚洲结算系统”
kh7RQbNY<I Asia Commercial Bank Ltd. 亚洲商业银行有限公司
([g[\c,H Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Sm7O%V8{p Asian Development Fund [ADF] 亚洲发展基金
nr*nX Asian dollar bond 亚洲美元债券
yzH(\ x Asian dollar market 亚洲美元市场
EU5^"\ Asian dollar rate 亚洲美元利率
4fR}+[~2 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
HGiO}|q : Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
,>C `| asked price 沽盘；喊价；索价；卖方报价
;*J_V/&? assessable income 应评税入息
VWLqJd>tr1 assessable loss 应评税亏损
3P,
ul*e assessable profit 应评税利润
K$1(HbL assessable value 应评税值
Q
L 1e assessed profit 估定利润
. 5_zh;
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]S2F9 assessment 评税；评定；估价；评税单
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iNO}</7? assessment of additional tax 补加税评税
OTy{:ID assessment of performance 业绩评估；实绩评价
Z=KHsMnB Assessor 评税主任
jx=5E6(h asset price bubbles 资产价格泡沫
uge~*S asset-backed securities 具资产保证的证券
kq$0~lNI$ assets accretion 资产增值
6P$jMjs assets and liabilities 资产与负债
6?`3zdOeO assets betterment statement 资产递增表；资产改进表
: q>uj5% assets lending 实物放款；有抵押贷款
q2{Aq[ assets of the company passing on the death 死者去世时转移的公司资产
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assets pledged as security for liabilities 用作负债抵押的资产
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5hW assets portfolio 资产投资组合
U,g)N[| assets price 资产价格
|a |## / assets quality 资产质素
S Bo i| assets realization 资产变现
n1Z*wMwC assets refinancing arrangement 资产再集资安排
8V?*Bz-4` assets securitization 资产证券化
}VU7wMk assets situated outside Hong Kong 在香港以外地方的资产
Can:!48 assets stripping 削减资产；拆卖资产
NScUlR"nE assets value 资产值
A [hvT\X assignee 承让人
eWk
W,a assignment 转让；转让书；转让契
6Zx'$F.iqK assignment of interest 权益转让
:OKU@l | assignment of letters patent and trade mark 专利证书及商标转让
7`P1=`.. assignment of property 物业转让；物业转让书
j>I.d+ assignment right 转让权
s$3WJ'yr assignor 转让人
e~1$x`DH associate 有联系的人；有关连人士；相联者；合伙人；联系人
77/j}Pxh Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
v(GT+i)| associate member 附属会员
qX"m"ko associated body corporate 相联法人团体
eZbT; associated company 相联公司；联属公司
By;{Y[@rS associated corporation 相联法团
Ir?ehA Association of Chartered Certified Accountants [ACCA] [United Kingdom]
JTS<n4<a 公认会计师公会〔英国〕
[+3~wpU(p Association of Futures Exchange Brokers 香港期货经纪协会
*7`amF- Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
C'&t@@: association of underwriters 承保人组织
NGp^/PZX0 assumption of control 接管
PBY;S G ~ assurance 担保；保险；转易；转易书
=vD}O@tN assurance of interest 权益的转易
@"vTz8oY@ at 19XX price 按一九ＸＸ年价格计算
oFDJwOJ'Bj at a discount 按赔价计算；按贴水价格计算；打折扣
'iikcf*)C at a premium 按溢价计算；按升水价格计算
A 5 <T7~U at call 通知付款；按通知
nK>D& S_! at constant market price 按固定市价计算
s g6e%
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o# frNT } at cost 按成本计算
+ V,Ld&r at current market price 按当时市价计算；按现时市价计算
pP^"p"<s at current price 按当时价格计算；按现时价格计算
<= gf|( at factor cost 按要素成本计算；按生产要素成本计算
JrJTIUf_ at money-of-the-day price 按付款当日价格计算
mKZ^ FgG at or better 按指定或较佳价位〔买卖指令〕
"S Fs\] Z at par 按面值计算；平价
<,+6:NmT at sight 见票即付
hB1Gtc4n at the close 按收市盘
I`KBj6n at the opening 按开市盘
$[HpY)MSRw attestation 见证；见证条款
Q^ |aix~ K at-the-money option 平价期权
f' & attorney 受权人；受托代表人
lFc4| _c g attornment 新拥有人承认书
z\6/?5D#v attributable profit 可归属利润
N,?D<NjXl attributable share value 可归属股份价值
dY$jg Auckland Stock Exchange 奥克兰证券交易所
*rmwTD" auction 拍卖
U\`yLsKvH` auctioneer 拍卖商
3=Va0}#& audit 审计；核数
7p+uHm Audit Commission 审计署
QMBV" E_aY Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
3@^b's'S|} 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〕
!k0t
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A]%hM_5 s Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
h@D</2> audited account 审计帐目；经审计的帐目
.ta*M{t audited annual account 经审计的周年帐目
S$%Y{ audited balance sheet 经审计的资产负债表
5:x .< auditor 核数师；核数主任；审计师
[.*o<
KP auditor's certificate 核数师证明书；审计师证明书
P(XNtQ= K auditor's report 核数师报告；审计师报告
- "X}
)N2 Aussie bond 澳元债券
Rss=ihlM austerity budget 紧缩预算
!#H ca Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
oQ_n:<3 X Australia All Ordinaries Index 澳洲所有普通股票指数
^`Qh*:T$ Australian Dollar [AUD] 澳元
&xje Zh4- Australian Options Market 澳大利亚期权市场
u9^R
?y Australian Securities Commission 澳洲证券事务监察委员会
_.ELN/$- Australian Society of Certified Practising Accountants 澳洲执业会计师公会
$jKeJn8, Australian Stock Exchange 澳大利亚证券交易所
jHWJpm ( Austrian Schilling [ATS] 奥地利先令
_<P~'IN+n authentication 认证；鉴证
:>GT<PPD; authority to purchase 委托购买证；委购书
j,CMcP7A - authorization 认可；核准；授权；授权书
Mb[4G>-v= authorization by direction 指示授权
PdD| 3B& authorization by instruction 指令授权
yi9c+w)b authorization by warrant 令状授权
6P:H` authorization of unit trust 单位信托的认可
;3k6_ub authorized agent 指定代理人
G9uWn%5r authorized capital 法定资本
wfc[B;K\ authorized clerk 出市员
y$7@ ~NH,d authorized dealer 认可交易商
g+iV0bbT authorized financial institution 认可财务机构
`%M}
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~*Ir\wE authorized fund house 获授权的基金公司；认可基金公司
.`Ts'0vVy authorized institution 认可机构
h8uDs|O9n authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
[j`-R
0Np authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Cb/?hT authorized insurer 获授权保险人；获认可承保人
@5-+>\Hd^t authorized investment 特准投资项目
/,Sd authorized person 获授权人
!saKAb}d7H authorized representative 获授权代表
k&>l#oH authorized share capital 法定股本
JI}p{ yI automated quotation system 自动报价系统
tHo0q<.oX Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
5`3f"(ay/ 自动交易系统〔香港期货交易所有限公司〕
.5m^)h i automatic adjustment mechanism 自动调整机制
^. i;, automatic adjustment system 自动调整系统
M B,P#7| Automatic Clearing House 自动票据交换所
e`Z3{H} automatic exchange rates accumulation system 自动化汇率累集系统
YJ{d\j Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
wOp# mT automatic teller machine [ATM] 自动柜员机
XT5Vo autopay 自动转帐
SY}iU@xo available assets 可用资产
b!'
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K{00 V# available profit 可用利润
YMx
zj Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Z?x]HB`r average 平均；平均数；海损
k{b ba=< average basic salary 平均基本薪金
^Ue.9#9T&g average consumer expenditure 平均消费开支；一般消费开支
Rp<Xu6r average cost 平均成本
wk/->R z average cost of land production 增辟土地平均成本
cu"%>>, , average daily turnover 平均每日成交额
\ D[BRE+ average daily wage rate 平均每日工资率
{'ZnxK' average expenditure pattern 平均开支模式
Z ~nl{P# average growth rate 平均增长率
.6"7Xxe]< average net fixed assets 固定资产平均净值
foFn`?LF average of relatives 相对价格平均数
g/@C ESfm' average price 平均价格
)b7mzDp( average propensity to consume 平均消费倾向；一般消费倾向
9BY b{<0tS average propensity to save 平均储蓄倾向；一般储蓄倾向
)} #r"! average rate 平均率
}"8_$VDcz average revenue 平均收入；平均收益
<Q0&[q;Z average stock 平均库存；平均存货
s=nds"J average yearly rent 平均年租
"L)pH@) avoidance of double taxation 避免双重课税
lV
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