A:
A$L:, b( A share Ａ股；甲类股份
:Y4Sdj abatement of tax 减税；减扣免税额
F*-'8~ T ABN AMRO Bank N.V. 荷兰银行
GB,ub*| above-the-line expenditure 线上项目支出；经常预算支出
ID,os_ T= above-the-line receipt 线上项目收入；经常预算收入
r je;Bf ABSA Asia Limited 南非联合亚洲有限公司
lA`-" absolute change 绝对数值变更
] cMZ7V^ absolute expenditure 实际开支
ft0tRv(s: absolute guideline figure 绝对准则数字
LLMGs : [ absolute interest 绝对权益
7uO tdH+ absolute order of discharge 绝对破产解除令
6z'0fi|EN absolute profit margin 绝对利润幅度
77j"zr7v
absolute value 实值；绝对值
C:f^&4
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_,I~1" absorbed cost 已吸收成本；已分摊成本
'Zq t~5=5 absorption 吸收；分摊；合并
&v Q5+ absorption rate 吸收率；摊配率；分摊率
R[TaP 7n ACB Finance Limited 亚洲商业财务有限公司
g4;|u K; acceptable form of reciprocity 合理的互惠条件
CZ%KC$l.5 acceptable rate 适当利率；适当汇率
u LNOhgSUf acceptance agreement 承兑协议
4w]<1V acceptance for honour 参加承兑
/AY q^ acceptor 承兑人；接受人；受票人
K <WowU acceptor for honour 参加承兑人
=l6W O* accident insurance 意外保险
,'sDauFn Accident Insurance Association of Hong Kong 香港意外保险公会
9NZq
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$_e{Zv[ accident year basis 意外年度基准
rA @|nL{ accommodation 通融；贷款
jR*iA3LDo accommodation bill 通融票据；空头票据
q6x}\$mL accommodation party 汇票代发人
:`0,f ?cE account balance 帐户余额；帐户结余
P]L%$!g account book 帐簿
8: uh0 account collected in advance 预收款项
)QmmI[,tq account current book 往来帐簿
gV*4{ d` account of after-acquired property 事后取得的财产报告
-w'g0/fD account of defaulter 拖欠帐目
'
-aLBAxy account payable 应付帐款
TGjxy1 A account payee only [A/C payee only] 只可转帐；存入收款人帐户
$}EARW9 account receivable 应收帐款
n"Jj'8k account receivable report 应收帐款报表
hqwsgJ
account statement 结单；帐单；会计财务报表
~4c,'k @ account title 帐户名称；会计科目
0ri f,{" accountant's report 会计师报告
> :0N)Pj Accountant's Report Rules 会计师报告规则
9_Z_5w;h accounting and auditing procedure 会计与审计程序；会计与核数程序
#W8c)gkG9 Accounting Arrangements 《会计安排》
YF %] %^n accounting basis 会计基础
f/Z-dM\e accounting by Official Receiver 破产管理署署长呈交的帐目
vq@"y%C4 Accounting Circular 《会计通告》
%:dd#';g accounting class 会计类别
@(."[O: accounting date 记帐日期；会计结算日期
TT){15T;" accounting for money 款项核算
qR
,
5 Accounting Officer 会计主任
dk g+_V! accounting period 会计报告期；会计期
@9k3}x K accounting policy 会计政策；会计方针
h,K&R8S accounting practice 会计惯例
pTJ_DH accounting principle 会计准则
]eTp?q%0 accounting record 会计记录
ol`q7i. accounting report 会计报告
0\eSiXs Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Cq-99@&; Accounting Society of China 中国会计学会
Eok8+7g0& accounting statement 会计报表
z_8Bl2tl accounting system 会计制度；会计系统
=CL, + accounting transaction 会计事项；帐务交易
Z$35`:x&h accounting treatment 会计处理
w2U]RI\?2 accounting year 会计年度
<Zh\6*3:ab accretion 增值；添加
]*0t?'go' accrual 应计项目；应累算数目
9>_ VU"T accrual basis 应计制；权责发生制
,3 )JZM accrual basis accounting 应计制会计；权责发生制会计
r 2{7h> accrue 应累算；应计
] HRHF'4 accrued benefit 应累算利益
DvA#zX[ accrued charges 应计费用
m5hu; >gt accrued cumulative preference share dividend 应累算的累积优先股股息
EAF\ 7J* accrued expenses 应累算费用
z,VXH ?.Zo accrued interest payable 应付利息；应计未付利息
[u-=<hnoa accrued interest receivable 应收利息；应计未收利息
Q1H.2JXr accrued right 累算权益
% 5BSXAc accruing profit 应累算的利润
Ysi@wK-LnF accumulated fiscal reserve 累积财政储备
P+3
]g{2w accumulated profit 累积利润；滚存溢利
dp3T JZ+U accumulated reserve 累积储备
n9 Jev_!A accumulation of surplus income 累积收益盈余
6O@Lx ]t acquired assets 既得资产
l
5f'R acquisition 收购；购置；取得
U1kW1L}B acquisition cost 购置成本
aQso<oK acquisition expenses 购置费用
q@4Cw&AI+ acquisition of 100% interest 收购全部股权
E>"SC\#7 acquisition of control 取得控制权
"`w*-O acquisition of fixed assets 购置固定资产
viVn acquisition of shell “买壳”
=
@FT$GQ acquisition price 收购价
u4[JDB7tH act of God 天灾
XW{c C`&
acting partner 执事合伙人
#O'g*]j active market 买卖活跃的市场；交投畅旺的市场；旺市
YKx+z[ A/p active partner 积极参与的合伙人
/4+*!X active trading 交投活跃
CKDg3p'; actual circulation 实际流通
)EN ,Ry actual cost 实际成本
26j-1c!NGd actual expenditure 实际开支；实际支出
gX*
&RsF actual income 实际入息；实际收入；实际收益
4@-Wp] actual market 现货市场
3V]psZS actual price 现货价；实际价格
1+tPd7U actual profit 实际利润
^SwU]e actual quotation 实盘；实际价位；实际报价
@*$"6!3s5 actual year basis 按实际年度计算
7 S %`]M4; actuals 实货
% <h2^H\O actuarial investigation 精算调查
m # ^).+ actuarial principle 精算原则
ldG$hk' actuarial report 精算师报告
w *o _s Actuarial Society of Hong Kong 香港精算学会
**ls 4CE< actuarial valuation 精算师估值
AP?m,nd6 actuary 精算师
?W&a jH_T ad referendum agreement 暂定协议；有待覆核的协定
\i)@"} ad valorem duty 从价税；按值征税
<(us(zbk] ad valorem duty system 从价税制
\/r]Ra ad valorem fee 从价费
I#zL-RXT ad valorem tariff 从价关税
E7]a# additional allowance 额外免税额
*#'&a(h B! additional amount for unexpired risk 未过期风险的额外款额
>SD?MW 1E additional assessable profit 补加应评税利润
v\XO?UEJ2 additional assessment 补加评税
1ay{uU!EL additional commitment 额外承担
L-e6^%eU additional commitment vote 额外承担拨款
vNU[ K%U additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
_cbXzSYq& additional dependent parent allowance 供养父母额外免税额
D6EqJ,~ additional provision 额外拨款
AgdU@&^ additional stamp duty 附加印花税
/NVyzM51V additional tax 补加税罚款；补加税款
zG&yu0;D6 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
u 0 K1n _ adjudged bankrupt 被裁定破产
QW%xwV?8 adjudicated bankrupt 裁定破产人
<XnxAA adjudication fee 裁定费；评定印花税额手续费；评估契据费
QwI HEmdM adjudication of bankruptcy 裁定破产；宣告破产
*(VwD)* adjudication of insolvency 裁定无力偿还债务
?gXdi<2Qn adjusted actual 经调整的实数；调整后的实数
V#+J4 adjusted current assets 经调整的流动资产；调整后的流动资产
X|60W adjusted figure 经调整的数字；调整后的数额
p vu% p8 adjusted liabilities 经调整的负债；调整后的负债
z'EphL7r adjusted loss 经调整的亏损；调整后的亏损
V> Nw2u!! 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
lq2 7^K adjusted profit 经调整的利润；调整后的利润
W1O m$S1 adjusted surplus 经调整的盈余额；调整后的盈余额
@h7
i;Ok adjusted value 经调整的价值；调整后的价值
}i\_`~ adjustment 调整；修订；理算〔保险〕
4Y@q.QP adjustment centre 调剂中心
r / L adjustment lag 调整过程的时间差距；调整时差
zM'2opiUY adjustment mechanism 调整机制
gac/%_-HH7 adjustment of loss 亏损调整
'Ub\8<HfJU adjustment process 调整过程；调整程序
m] @o1J adjustment range 调整幅度
TI3@/SB> administered exchange rate 受管制汇率
Q!W+vh Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
=5h ,ZB2A administration expenses 行政费用
N3Z6o. k administration fee 手续费；行政费
(m=F administration in bankruptcy 破产管理
w{Y:p[} administration order 遗产管理令
5O C3:%g administrator 管理人；遗产管理人
SJ:Wr{ Or3 administrator of the estate 遗产管理人
0U:9&j P, admission of debt 债项承认书
&>hln<a> admission of proof 接纳债权证明
`mKK1x advance 放贷款项；垫付款项；预支款项；预付款项
X!]p8Q y advance account 暂支帐目；预付款帐户
$yMNdBI[ advance compensation 预付补偿金
?w@KF%D advance from shareholder 股东垫款
jiLt *>I advance pending reimbursement 预支以待日后付还
B{Lcx ~ advanced economy 先进经济体系
!p4FK]B/u advancement 预付；预付财产
[JVUa2Sm advances warrant 垫款令
"J3n_3+ advancing 贷出
"ODs.m oq adverse balance 逆差
RS f*[2 adverse exchange 逆汇
l' a<k " advertisement addressed to shareholders 在报章刊登的致股东通告
n UD;y}}n advice for collection 托收通知书
g U v`G advice of drawing 提款通知书；汇票通知书
HQ3kxOT advice of payment 付款通知
*lp{, Advisory Committee [Securities and Futures Commission]
P vS\ 谘询委员会〔证券及期货事务监察委员会〕
`,FvYA" Advisory Committee on Diversification 经济多元化谘询委员会
4i Z7BD affidavit 誓章；遗产申报誓章
T@DT|lTI affidavit of no receipt 述明无收款的誓章
`"j _] affiliate 联号；联营公司；附属公司
M Y>o8A affiliated company 附属公司；联号；联营公司
i>@" & affirmation [estate duty] 非宗教式宣誓〔遗产税〕
n )>nfnh affordability 负担能力
+~M`rR* African Development Bank [AfDB] 非洲开发银行
5> =Ia@I
after-acquired property 事后取得的财产
n0=[N'Tw3 after-hours dealing 市后交易
>)iCKx after-tax profit 税后盈利；税后利润；税后溢利
Dad*6;+N agency agreement 代理协议
V?Ye^ -29 agency expenses 代理机构的开支
K #'{Ko agency fee 代理费
a(eUdGJ Agency Law 《代理法》
mybjcsV4
agent 代理人；承销人
Vu1X@@z agent of company 公司代理人
{ @<EVw agent's fee 代理人费；经纪费
sVT\e*4m} aggregate 总计；总数；总体数字
Kj*:G!r0.: aggregate amount 总款额；总额
%%k`+nK~ aggregate assets and liabilities 总体资产与负债
o2NU~ U b aggregate at constant price 按固定价格计算的总体数字
w]Vd IS aggregate demand 总需求
z
T#j.v aggregate gross position 总持仓量
n gQ] aggregate limit 总限额
!4!Y~7sI"\ aggregate of salaries tax 合计薪俸税
/g]m,Y{OI aggregate performance 总体表现；总体业绩
o_ SR aggregate supply 总体供应
npdpKd+*K" aggregate surplus 总盈余
AP_2.V=Sn aggregate total 整体总额
k/}E(_e aggregate value 总值；合计价值
a$'= a09 aggregated basis 合计基准
EX^j^# N aggregated net chargeable income 合计应课税入息实额
\^rAH@ aggregation 合并计算；合计；总和
M\ {W &o1! aggregation of incomes of husband and wife 夫妇入息合并计算
j`kw2 ( aggregation of property 财产的总和
X{b qG]j agio 差价；贴水
u E{nnNZy 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》
N6_<[` Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
*%xmCP J 《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》
` O|PP3S Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
m\xE8D(, 《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》
<xQHb^: Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
J ri"Toz0 《香港政府和大韩民国政府关于相互促进和保护投资协定》
) mMHwLDwH agreement for a settlement 授产协议
f_GqJ7Gk] agreement for assignment 转让协议
N_"mC^Vx agreement for sale 售卖协议；买卖协议
,
H_Cn1l agreement for sale and purchase 买卖协议
1]vrpJw agreement for the payment of interest 支付利息协议
uyITUvPg[ agreement for the repayment of money 还款协议
F82_#|kpS agreement of reinsurance 再保险协议
Jd>"g9 Agricultural Bank of China 中国农业银行
C~dD'Tq] air passenger departure tax 飞机乘客离境税
IT_Fs|$ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
5%n airport tax 机场税
W{2(f b alcohol duty 酒精税
i0-zGEMB. alienation 让与；让渡；转让
X}$uvB}+> alimony 生活费；赡养费
hE"a ( i All Ordinaries Index [AOI] 所有普通股指数
_P eBV< all risks 全险；综合险
NbtNu $%t All Sales Record for Stock Market 《股票市场成交报告》
Fn~?Y N Allied Capital Resources Limited 新联财务有限公司
^s&1,
all-items index [Consumer Price Index] 总指数〔消费物价指数〕
2_]"9d4 allocation letter 拨款信件
@4N@cM0
allocation of fund 分配款项；预留款项
K)C9)J < allocation of profit 利润分配；溢利分配
%l7|+%M.{ allocation warrant 拨款令
8'B allotment 分配；配股
%2)'dtPD~ allotment notice 股份配售通知；配股通知
"##Ylq( " allotment of shares 股份分配
J9
iQ W allowable 可获宽免；免税的
=c, m)\u/8 allowable business loss 可扣除的营业亏损
|tU4( hC allowable expenses 可扣税的支出
J `8bh~ 7 allowance 免税额；津贴；备抵；准备金
8UyYN$7V allowance for debts 债项的免税额
w1+xlM,,9 allowance for depreciation by wear and tear 耗损折旧免税额
r-$SF5uv allowance for funeral expenses 殡殓费的免税额
|?Z; t AF! allowance for inflation 为通货膨胀而预留的款项；通胀准备金
^Pk-<b4} allowance for repairs and outgoings 修葺及支出方面的免税额
tOK lCc allowance to debtor 给债务人的津贴
{$ghf" alteration of capital 资本更改
>}~Pu|
_ S alternate trustee 候补受托人
b4 $-?f?V amalgamation 合并
{b^JH2,
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
(Wu_RXfCw_ ambit of charges 征税范围；收费范围
Q!<b"8V] amended valuation 经修订的估值
qUY QN2wG American Commodities Exchange 美国商品交易所
K X P^F6@l American Express Bank Limited 美国运通银行
+) 4_1i4"x American Stock Exchange 美国证券交易所
( &U8NeWZ amortization 摊销
{Y! -] _ 5 amount due from banks 存放银行同业的款项
k]=Yi; amount due from banks abroad 存放海外银行同业的款项
$6a55~h|( amount due from holding companies 控股公司欠款
=sk]/64h`` amount due from local banks 存放本港银行同业的款项
u^T{sQ"_ amount due to banks 银行同业的存款
OJUH".o amount due to banks abroad 海外银行同业的存款
)o<rU[oD]C amount due to holding companies 控股公司存款
:N<ZO`l? amount due to local banks 本港银行同业的存款
csV.AN'obq amount due to outport banks 外埠银行同业的存款
?>V4pgGCE amount for note issue 发行纸币的款额
dM{xPpnx amount of bond 担保契据的款额
]$'w8<D>t, amount of consideration 代价款额
1} {bHj amount of contribution 供款数额
^y,% Tv> amount of indebtedness 负债款额
i-' rS/R amount of principal of the loan 贷款本金额
A3C#w J amount of rates chargeable 应征差饷数额
n
4:Yc@, amount of share capital 股本额
2 V0gj
/& amount of sums assured 承保款额
4|*H0}HOm amount of variation 变动幅度
V3'QA1$ amount of vote 拨款数额
h-Q 3q: amount payable 应付款额
=Zcbfo_& amount receivable 应收款额
$ 4\,a^ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
b ojx:g analysis 分析
q1Vh]d ancillary risk 附属风险
i6p0(OS&D annual account 周年帐目；周年帐目报表；年度决算；年结
YH(
54R annual accounting date 年结日期
z
(,%<oX annual allowance 每年免税额；年积金；年度津贴；年津
VemgG)\ annual balance 年度余额
fT-yY` annual disposable income 每年可动用收入
h5-<2B| annual estimates 周年预算
tc%?{W\ annual fee 年费
*5bKJgwJ
annual general meeting 周年大会
c[4 H annual growth rate 年增率；每年增长率
!Qu)JR annual long-term supplement 长期个案每年补助金
: _% annual pensionable emolument 可供计算退休金的年薪
iD)R*vnAi annual report 年报
^@'LF
T) Annual Report on the Consumer Price Index 《消费物价指数年报》
e 'I13)
annual return 周年报表；周年申报表；每年报税表格
jjgjeY Annual Return Rules 《周年报表规则》
y5L%_
{n annual review of consumer prices 每年消费物价回顾
|@]`" k annual roll-forward basis 逐年延展方式
6@TGa%:G annual salary 年薪
X0Q};, annual statement 年度报表；年度决算表
_
13M 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
UR bu=U annuitant 年金受益人
D S,"^K annuity 年金
R&13P&:g annuity contract 年金合约
v*+.;60_ annuity on human life 人寿年金
$0C1';=^} antecedent debt 先前的债项
8}FZ1h2
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Tz H*?bpP anticipated expenditure 预期开支
"=0#pH1o anticipated net profit 预期纯利
Y4Hi<JWo anticipated revenue 预期收入
n%lY7.z8d anti-inflation measure 反通货膨胀措施
sEj?,1jk anti-inflationary stance 反通货膨胀立场
b$kCy Og apparent deficit 表面赤字
?d)I!x,;; apparent financial solvency 表面偿债能力
d>z?JD t apparent partner 表面合伙人
=6Dz<Lq application for personal assessment 个人入息课税申请书
Re3vW re application of fund 资金应用
1/>#L6VAZ application to release as liquidator and to destruct the books of accounts and documents
IT a8*Myj 申请免除清盘人职务及毁灭帐簿与文件
_C3l 2v'I$ appointed actuary 委任精算师
P>/n!1c appointed auditor 委任核数师；委任审计师
LHjGlBy appointed trustee 委任的受托人
Y4]USU!PA appointer 委任人
zK`z*\ apportioned pro rata 按比例分摊
kK]JN apportionment 分配；分摊
/xmUu0H$R Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
>1[ Hk0 <x apportionment formula 分摊方程式
O mkl|l9 apportionment of estate duty 遗产税的分摊
wV- kB4^4 appraisal 估价；评估
&BnK[Q8X appreciable growth 可观增长
F .)b`:g appreciable impact 显着影响
6$qn'K$ appreciable increase 可观增长
#F\}PCBe' appreciation 增值；升值
5`oVyxJ< appreciation against other currencies 相对其他货币升值
+ 5 Yf9 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
y jUSM}$ appreciation tax 增值税
-7:J#T/\ appropriation 拨款；拨用；拨付
Yb8o`j+t appropriation account 拨款帐目
[b d fp
a Appropriation Bill 拨款法案
X p4x:N appropriation-in-aid system 补助拨款办法
yk1syN_ approved assets 核准资产
IKhpe5} approved basket stock 认可一篮子证券
'./j<2|;U approved budget 核准预算
xy >~ 1 5 approved charitable donation 认可慈善捐款
lg_X|yhL approved charitable institution 认可慈善机构
0*S2_&Q) approved currency 核准货币；认可货币
@#q>(Ox% approved estimates 核准预算
|A".Mo_5 approved estimates of expenditure 核准开支预算
*Z"9Q X approved overseas insurer 核准海外保险人
W-9^Ncp approved overseas trust company 核准海外信托公司
0;,4.hsh approved pooled investment fund 核准汇集投资基金
bq5tEn approved provident fund scheme 认可公积金计划
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o;Ij; approved provision 核准拨款
LJ K<Xen approved redeemable share 核准可赎回股份
ngM>Tzirt approved regional stock 认可地区性证券
W)I)QinOH approved retirement scheme 认可退休金计划
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` approved subordinated loan 核准附属贷款
v=15p W arbitrage 套戥；套汇；套利
(;2J}XQvO~ arbitrageur 套戥者；套汇者
{64od0:T arbitrary amount 临时款项
"f|\" :\ arrangement 措施；安排；协定
~GJJ{Bm_ arrears 欠款
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arrears of pay 欠付薪酬
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arrears of revenue 逾期未收税款；逾期未收的帐项
o:u *E articles of association 组织章程；组织细则；组织章程细则
^v. ~FFK Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
X(F 2 5 ascertainment of profit 确定利润
W]p)}#FR "Asia Clear" “亚洲结算系统”
J_ A+)_ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
bV_@!KL$ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Sns`/4S?6Z Asian Development Fund [ADF] 亚洲发展基金
W)^0~[`i Asian dollar bond 亚洲美元债券
:hYV\8 $ Asian dollar market 亚洲美元市场
hO3>Gl5< Asian dollar rate 亚洲美元利率
.C fi/ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
%jKbRiz1u Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
$ qk2! asked price 沽盘；喊价；索价；卖方报价
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F3U,} assessable income 应评税入息
T0xU } assessable loss 应评税亏损
*C*n ( the assessable profit 应评税利润
5/-{.g assessable value 应评税值
5\Sm^t|Tx assessed profit 估定利润
yrO \\No#H assessed value 经评估价值
%k(V 2]WF assessment 评税；评定；估价；评税单
AL%H$ I assessment number 评税编号；估价编号
<`8l8cL assessment of additional tax 补加税评税
Bi?+e~R assessment of performance 业绩评估；实绩评价
Id3i qAL Assessor 评税主任
J8[N!qDCj asset price bubbles 资产价格泡沫
$Il?[4FF asset-backed securities 具资产保证的证券
~A ul 7[IH assets accretion 资产增值
^ mbpt `@ assets and liabilities 资产与负债
Y# Pl)sRr assets betterment statement 资产递增表；资产改进表
ndEW$? W, assets lending 实物放款；有抵押贷款
1PLxc)LsG assets of the company passing on the death 死者去世时转移的公司资产
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&[=,R0 @ assets pledged as security for liabilities 用作负债抵押的资产
FZTBvdUYp assets portfolio 资产投资组合
*I 7$\0Q assets price 资产价格
2aiZ assets quality 资产质素
yD6lzuk{X assets realization 资产变现
S<" T:Y & assets refinancing arrangement 资产再集资安排
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d5 assets securitization 资产证券化
KTX; x2r assets situated outside Hong Kong 在香港以外地方的资产
C.M]~"e assets stripping 削减资产；拆卖资产
Y <;A989D assets value 资产值
8w & A89 assignee 承让人
).HYW _Yih assignment 转让；转让书；转让契
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^h assignment of interest 权益转让
T\\Q!pY assignment of letters patent and trade mark 专利证书及商标转让
r:u, assignment of property 物业转让；物业转让书
tkr RdCq assignment right 转让权
'(M8D5?N- assignor 转让人
X!r9 associate 有联系的人；有关连人士；相联者；合伙人；联系人
|Rk$u Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
5nL,sF d associate member 附属会员
z.itVQs$I associated body corporate 相联法人团体
^M60#gJ associated company 相联公司；联属公司
u\gPx4]4c associated corporation 相联法团
_bp9UJ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
NWCJ| 公认会计师公会〔英国〕
Wt2+D{@8 Association of Futures Exchange Brokers 香港期货经纪协会
`* !t<?$i Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
|/B2Bm association of underwriters 承保人组织
i}mvKV?!|1 assumption of control 接管
(~t/8!7N assurance 担保；保险；转易；转易书
^|KX)g assurance of interest 权益的转易
Y'6GY*d L at 19XX price 按一九ＸＸ年价格计算
/8 / 2#`3R at a discount 按赔价计算；按贴水价格计算；打折扣
ptXCM[Z+ at a premium 按溢价计算；按升水价格计算
%G!BbXlz at call 通知付款；按通知
u'"VbW3u n at constant market price 按固定市价计算
>W %tEc at constant price 按固定价格计算
#SiOx/ at cost 按成本计算
B= K & + at current market price 按当时市价计算；按现时市价计算
FbRq h| at current price 按当时价格计算；按现时价格计算
?Y4$ at factor cost 按要素成本计算；按生产要素成本计算
w+<`> at money-of-the-day price 按付款当日价格计算
{%!.aQ, at or better 按指定或较佳价位〔买卖指令〕
Z 6G>j at par 按面值计算；平价
"_Wv,CYmNr at sight 见票即付
=lIG#{`Q at the close 按收市盘
r@;n \ at the opening 按开市盘
@ %L rpD attestation 见证；见证条款
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< at-the-money option 平价期权
h"<-^=b attorney 受权人；受托代表人
5 "1kfB3v attornment 新拥有人承认书
G2Zr (b') attributable profit 可归属利润
Ms8& $ attributable share value 可归属股份价值
-ZXC^zt Auckland Stock Exchange 奥克兰证券交易所
x O `#a= auction 拍卖
w>M8 FG(4] auctioneer 拍卖商
'Q\I@s } audit 审计；核数
mouLjT&p Audit Commission 审计署
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1{2 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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v' 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〕
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F audit review 帐目审查
#k D8U# Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
JY4sB8 audited account 审计帐目；经审计的帐目
XD>(M{~ audited annual account 经审计的周年帐目
f>d aK9$( audited balance sheet 经审计的资产负债表
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sbPqR auditor 核数师；核数主任；审计师
sBozz # auditor's certificate 核数师证明书；审计师证明书
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Xq<NG auditor's report 核数师报告；审计师报告
7;H!F!K] Aussie bond 澳元债券
+z/_ 'DE austerity budget 紧缩预算
gc|?$aE Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
4Eq$f (QJ Australia All Ordinaries Index 澳洲所有普通股票指数
|fYr*8rH Australian Dollar [AUD] 澳元
dq$H^BB+> Australian Options Market 澳大利亚期权市场
P[NAO>&t X Australian Securities Commission 澳洲证券事务监察委员会
iXl6XwWT%8 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
.6I*=qv)NA Australian Stock Exchange 澳大利亚证券交易所
L[4Su;D Austrian Schilling [ATS] 奥地利先令
Ji<^s@8Zc authentication 认证；鉴证
>U/ m/H' authority to purchase 委托购买证；委购书
#sLyU4QV authorization 认可；核准；授权；授权书
)%D2J C authorization by direction 指示授权
@S H%l] authorization by instruction 指令授权
x^_(gve : authorization by warrant 令状授权
L~nVoKY*V authorization of unit trust 单位信托的认可
EC *r d authorized agent 指定代理人
r=8(n<;Co authorized capital 法定资本
V[&4Km9C authorized clerk 出市员
b65V*Vbj authorized dealer 认可交易商
I"/p^@IX authorized financial institution 认可财务机构
ROZOX$XM authorized fund 认可基金
t;ZA}>/ authorized fund house 获授权的基金公司；认可基金公司
aYIAy]*1e authorized institution 认可机构
SM3Q29XIw authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
{<f_,Nlc authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
S%ULGX:@ga authorized insurer 获授权保险人；获认可承保人
ESdjDg$[u authorized investment 特准投资项目
.GG6wL<$? authorized person 获授权人
)m . KV5K! authorized representative 获授权代表
.qBL.b_` authorized share capital 法定股本
E .2b@ automated quotation system 自动报价系统
/: -8 ,` Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
&%."$rC/0b 自动交易系统〔香港期货交易所有限公司〕
{%Mt-Gm'd automatic adjustment mechanism 自动调整机制
d51.Tbt#%7 automatic adjustment system 自动调整系统
6$#p}nE Automatic Clearing House 自动票据交换所
UA@(D automatic exchange rates accumulation system 自动化汇率累集系统
3<:(Eda} Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
wvH=4TT=w" automatic teller machine [ATM] 自动柜员机
}Yd7<"kp autopay 自动转帐
,9T- \)sT available assets 可用资产
q'r(#,B<3 available fiscal reserve 现存财政储备
7A!E~/nSC available profit 可用利润
JO\F-xO Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
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K K average 平均；平均数；海损
obYXDj2 average basic salary 平均基本薪金
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,[CN:b average consumer expenditure 平均消费开支；一般消费开支
=7&2-'(@ average cost 平均成本
w}*2Hz&Q! average cost of land production 增辟土地平均成本
j6zZ! k average daily turnover 平均每日成交额
_M.7%k/U8 average daily wage rate 平均每日工资率
!L..I2' average expenditure pattern 平均开支模式
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E7>SQc~ average growth rate 平均增长率
ruMS5OqM average net fixed assets 固定资产平均净值
3@'3U?Hin average of relatives 相对价格平均数
!j"r} c` average price 平均价格
EJF*_ <f9O average propensity to consume 平均消费倾向；一般消费倾向
_ ^5w f average propensity to save 平均储蓄倾向；一般储蓄倾向
Qrr8i:Y^ average rate 平均率
I$Z8]&m average revenue 平均收入；平均收益
ANuIPF4NxP average stock 平均库存；平均存货
1Yj ^N" = average yearly rent 平均年租
+&t`"lRl& avoidance of double taxation 避免双重课税
,Mt/*^| avoidance of tax 避税
