A:
`@eo <6 A share Ａ股；甲类股份
]@ )T] abatement of tax 减税；减扣免税额
/*\pm!]._^ ABN AMRO Bank N.V. 荷兰银行
f|G,pDL x above-the-line expenditure 线上项目支出；经常预算支出
@| ! 9~F above-the-line receipt 线上项目收入；经常预算收入
eJFGgJRIvF ABSA Asia Limited 南非联合亚洲有限公司
ij i<+ oul absolute change 绝对数值变更
d5mhk[p7\J absolute expenditure 实际开支
*F | j%]k~ absolute guideline figure 绝对准则数字
* NzHY;e absolute interest 绝对权益
\,| Xz|?C absolute order of discharge 绝对破产解除令
>tTNvb5 absolute profit margin 绝对利润幅度
o7Ms]AblT absolute value 实值；绝对值
[zmx absolutely vested interest 绝对既得权益
q{I,i(%m8 absorbed cost 已吸收成本；已分摊成本
22lC^)`TE absorption 吸收；分摊；合并
SZW+<X absorption rate 吸收率；摊配率；分摊率
M il
![A1 ACB Finance Limited 亚洲商业财务有限公司
+Gv{Apd" acceptable form of reciprocity 合理的互惠条件
,b ! !h]t acceptable rate 适当利率；适当汇率
=@$G3DM acceptance agreement 承兑协议
Eoo QLZ acceptance for honour 参加承兑
p"" #Gbwj acceptor 承兑人；接受人；受票人
~Vq<nkWS acceptor for honour 参加承兑人
e]R`B}v O accident insurance 意外保险
\-3\lZ3qj Accident Insurance Association of Hong Kong 香港意外保险公会
V 9 qZ a accident insurance scheme 意外保险计划
)2t!=
ua accident year basis 意外年度基准
foY=?mbL accommodation 通融；贷款
/Qi;'h] accommodation bill 通融票据；空头票据
RSEo'2 accommodation party 汇票代发人
" '/: Tp) account balance 帐户余额；帐户结余
lj g2 P5 account book 帐簿
;O` \rP5w account collected in advance 预收款项
s *$Re)}S account current book 往来帐簿
JRQ{Q"`) account of after-acquired property 事后取得的财产报告
0 ant0< account of defaulter 拖欠帐目
wT/TQEgz account payable 应付帐款
*opf~B_e account payee only [A/C payee only] 只可转帐；存入收款人帐户
C%P)_)- -V account receivable 应收帐款
CMI'y(G N account receivable report 应收帐款报表
-=_bXco} account statement 结单；帐单；会计财务报表
P {2V@ <} account title 帐户名称；会计科目
o|#Mq"od accountant's report 会计师报告
PR rf$& u Accountant's Report Rules 会计师报告规则
8`Wj 1 , q accounting and auditing procedure 会计与审计程序；会计与核数程序
V?"X0>]0 Accounting Arrangements 《会计安排》
v" ' Co6fw accounting basis 会计基础
m>dZ n accounting by Official Receiver 破产管理署署长呈交的帐目
Sj?u^L8es} Accounting Circular 《会计通告》
>'IFr9&3 accounting class 会计类别
hm#S4/=# accounting date 记帐日期；会计结算日期
+7 6{S_CZ accounting for money 款项核算
ds@X%L; _ Accounting Officer 会计主任
g=w,*68vuy accounting period 会计报告期；会计期
A$*#n8 , accounting policy 会计政策；会计方针
O%RkU?ME accounting practice 会计惯例
jS a9UD accounting principle 会计准则
TS0x8,'$q accounting record 会计记录
0]. x8{~o accounting report 会计报告
( bEX"U- Accounting Services Branch [Treasury] 会计事务部〔库务署〕
1n}q6oa= Accounting Society of China 中国会计学会
c 32IO&W4 accounting statement 会计报表
.Cv0Ze accounting system 会计制度；会计系统
S;a'@5 accounting transaction 会计事项；帐务交易
K"~Tk`[0Q accounting treatment 会计处理
J[E_n;d1 accounting year 会计年度
="E^9! accretion 增值；添加
3I!xa*u accrual 应计项目；应累算数目
mE i+Tj zp accrual basis 应计制；权责发生制
s|iph~W!L accrual basis accounting 应计制会计；权责发生制会计
C9l5zb~D accrue 应累算；应计
(eX9O4 accrued benefit 应累算利益
huh-S ,M accrued charges 应计费用
1,cd[^`. accrued cumulative preference share dividend 应累算的累积优先股股息
Gok8:, accrued expenses 应累算费用
,Qvclu8r accrued interest payable 应付利息；应计未付利息
^`b&fb v accrued interest receivable 应收利息；应计未收利息
Tj
&PB_v1 accrued right 累算权益
{v&c5B~,\ accruing profit 应累算的利润
~F5JN ^5Y accumulated fiscal reserve 累积财政储备
[NQ\(VQ1c accumulated profit 累积利润；滚存溢利
5f+ziiZ accumulated reserve 累积储备
GA&mM accumulation of surplus income 累积收益盈余
5~(.:R X:q acquired assets 既得资产
zJ;K4)"j acquisition 收购；购置；取得
HQi57QB acquisition cost 购置成本
>7@kwj-f) acquisition expenses 购置费用
$Pa7B]A,Ae acquisition of 100% interest 收购全部股权
uK6_H vHuy acquisition of control 取得控制权
3f'dBn5 acquisition of fixed assets 购置固定资产
3$Ecq|4J: acquisition of shell “买壳”
.Q'/e >0 acquisition price 收购价
W xjv=#3 act of God 天灾
en\shc{R]` acting partner 执事合伙人
:00 #l]g0q active market 买卖活跃的市场；交投畅旺的市场；旺市
JTT"t@__ active partner 积极参与的合伙人
C;m 7 ~R active trading 交投活跃
mKWfRx*UdG actual circulation 实际流通
!3~Vo Nh, actual cost 实际成本
bu`8QQ "C actual expenditure 实际开支；实际支出
Z4S0{:XY actual income 实际入息；实际收入；实际收益
eIVCg-l} actual market 现货市场
X 8!=Xjl) actual price 现货价；实际价格
@NBWNgBv actual profit 实际利润
*2MM actual quotation 实盘；实际价位；实际报价
e&&;"^@- actual year basis 按实际年度计算
.ZSG nbJ actuals 实货
GKPC 9;{W actuarial investigation 精算调查
f"XFf@! actuarial principle 精算原则
k< b`v&G actuarial report 精算师报告
u15-|i{y7 Actuarial Society of Hong Kong 香港精算学会
oicett=5 actuarial valuation 精算师估值
P3[ +c4 actuary 精算师
bkmW[w:M ad referendum agreement 暂定协议；有待覆核的协定
-VK 6Fq ad valorem duty 从价税；按值征税
}z/;^`` ad valorem duty system 从价税制
rE?(_LI ad valorem fee 从价费
RG(m:N ad valorem tariff 从价关税
s3m] rC additional allowance 额外免税额
?h `Ned0P additional amount for unexpired risk 未过期风险的额外款额
] iKFEd additional assessable profit 补加应评税利润
BKoc;20; additional assessment 补加评税
1FfdW>ay* additional commitment 额外承担
$V"NB`T additional commitment vote 额外承担拨款
qX'w}nJ}H} additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
xl5n(~g)p additional dependent parent allowance 供养父母额外免税额
$YDZtS&h additional provision 额外拨款
@g|E b}t additional stamp duty 附加印花税
qw A N=3@ additional tax 补加税罚款；补加税款
wn* z* Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
x?Wt\<|h! adjudged bankrupt 被裁定破产
UN`F|~@v adjudicated bankrupt 裁定破产人
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adjudication fee 裁定费；评定印花税额手续费；评估契据费
uA;3R\6? adjudication of bankruptcy 裁定破产；宣告破产
KZ
ezA4 adjudication of insolvency 裁定无力偿还债务
b`Wn98s adjusted actual 经调整的实数；调整后的实数
Peha{]U adjusted current assets 经调整的流动资产；调整后的流动资产
hjiU{@q adjusted figure 经调整的数字；调整后的数额
v4L#^Jw(^p adjusted liabilities 经调整的负债；调整后的负债
j =v 1:E adjusted loss 经调整的亏损；调整后的亏损
.8is! TT adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
O[RmQ8ll adjusted profit 经调整的利润；调整后的利润
_] E ~ci} adjusted surplus 经调整的盈余额；调整后的盈余额
# k+Gg w adjusted value 经调整的价值；调整后的价值
VQHJ O I adjustment 调整；修订；理算〔保险〕
Vv(!Ki} adjustment centre 调剂中心
s{q)m@ adjustment lag 调整过程的时间差距；调整时差
{ .KCK_ d adjustment mechanism 调整机制
*[*E|by adjustment of loss 亏损调整
p},6W,f adjustment process 调整过程；调整程序
RVN"lDGA adjustment range 调整幅度
}G&#p w2 administered exchange rate 受管制汇率
,x5`5mT3 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
sr\l z}JW administration expenses 行政费用
STgl{# administration fee 手续费；行政费
Kb0OauW administration in bankruptcy 破产管理
~CRr)(M administration order 遗产管理令
s~$kzEtjjU administrator 管理人；遗产管理人
_>HX Q6Hw administrator of the estate 遗产管理人
UTQ$sg|7p admission of debt 债项承认书
~p ~8T admission of proof 接纳债权证明
+3e(psdg advance 放贷款项；垫付款项；预支款项；预付款项
]B>Y
+ advance account 暂支帐目；预付款帐户
b?-%Uzp< advance compensation 预付补偿金
5YIi O7@4 advance from shareholder 股东垫款
ogv86d advance pending reimbursement 预支以待日后付还
J'.:l} g!1 advanced economy 先进经济体系
]s jFj advancement 预付；预付财产
/U<-N'| advances warrant 垫款令
uF>I0J# z? advancing 贷出
=SLP}bP{: adverse balance 逆差
/LhAQpUQT5 adverse exchange 逆汇
/_rAy advertisement addressed to shareholders 在报章刊登的致股东通告
dQ^>,( advice for collection 托收通知书
Uq)|]a&e advice of drawing 提款通知书；汇票通知书
3+m#v8h1 advice of payment 付款通知
q`09 Advisory Committee [Securities and Futures Commission]
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s 谘询委员会〔证券及期货事务监察委员会〕
wgSA 6mQZ Advisory Committee on Diversification 经济多元化谘询委员会
,_`\c7@ affidavit 誓章；遗产申报誓章
~Dr/+h:^\ affidavit of no receipt 述明无收款的誓章
gcr,?rE< affiliate 联号；联营公司；附属公司
zQ xZR}' affiliated company 附属公司；联号；联营公司
AO;`k]0e affirmation [estate duty] 非宗教式宣誓〔遗产税〕
JGZ,5RTq4- affordability 负担能力
x Mtl<Na
African Development Bank [AfDB] 非洲开发银行
?n/:1LN, after-acquired property 事后取得的财产
h 88iZK after-hours dealing 市后交易
_jef{j after-tax profit 税后盈利；税后利润；税后溢利
A <iF37. agency agreement 代理协议
e = &
abu agency expenses 代理机构的开支
ld94e k agency fee 代理费
7" = Agency Law 《代理法》
,oDZ:";
agent 代理人；承销人
g'Ft5fQ"o/ agent of company 公司代理人
j._9;HifZ agent's fee 代理人费；经纪费
ltt %X].[ aggregate 总计；总数；总体数字
>8 2Q!HaH aggregate amount 总款额；总额
E?&dZR aggregate assets and liabilities 总体资产与负债
'q1) W' aggregate at constant price 按固定价格计算的总体数字
?7G?uk]3,@ aggregate demand 总需求
xXZ$#z\ Z, aggregate gross position 总持仓量
N##T1 Qm) aggregate limit 总限额
=KNg "| aggregate of salaries tax 合计薪俸税
<_MQC aggregate performance 总体表现；总体业绩
%-]j;'6}cX aggregate supply 总体供应
!' ajpK aggregate surplus 总盈余
5@j?7%_8 aggregate total 整体总额
@okC":Fw, aggregate value 总值；合计价值
.eXIbd<C aggregated basis 合计基准
Q" VFcp: aggregated net chargeable income 合计应课税入息实额
>U"f1q*$ aggregation 合并计算；合计；总和
.x6*9z#q aggregation of incomes of husband and wife 夫妇入息合并计算
+n9&q#ah aggregation of property 财产的总和
!`,6E`Y# agio 差价；贴水
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En4[a' 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》
* ok89 ad Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
] V]~I. 《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》
6 \O4R Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
-O~WHi5} 《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》
| IH-a" Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
0"u*K n 《香港政府和大韩民国政府关于相互促进和保护投资协定》
qChS} Q agreement for a settlement 授产协议
J~ v<Z/gm agreement for assignment 转让协议
]G&?e9OA agreement for sale 售卖协议；买卖协议
jb)z[!FbM agreement for sale and purchase 买卖协议
P>L-,R(7e agreement for the payment of interest 支付利息协议
OdRXNk:k-j agreement for the repayment of money 还款协议
yhQo1e> agreement of reinsurance 再保险协议
"rc}mq Agricultural Bank of China 中国农业银行
{_3ZKD(\ air passenger departure tax 飞机乘客离境税
uVDB; 6 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
?Pl>sCFm~ airport tax 机场税
&Z=}H0y
q alcohol duty 酒精税
o'myo .k{ alienation 让与；让渡；转让
&[I#5 bGk alimony 生活费；赡养费
\EYhAx`2 All Ordinaries Index [AOI] 所有普通股指数
~,R_ all risks 全险；综合险
|\?-k All Sales Record for Stock Market 《股票市场成交报告》
g_>)Q Allied Capital Resources Limited 新联财务有限公司
Ew4DumI all-items index [Consumer Price Index] 总指数〔消费物价指数〕
nT|fDD| allocation letter 拨款信件
K"N q_Ddwd allocation of fund 分配款项；预留款项
:Iwe> ;} allocation of profit 利润分配；溢利分配
aU4 '_%Y@ allocation warrant 拨款令
nImRU.; P allotment 分配；配股
+aP %H
allotment notice 股份配售通知；配股通知
"5XD+qi allotment of shares 股份分配
,n &|+& allowable 可获宽免；免税的
4x8mJ4[H^ allowable business loss 可扣除的营业亏损
e[915Q _ allowable expenses 可扣税的支出
sXoBw.^Ir_ allowance 免税额；津贴；备抵；准备金
2c0eh-Gf allowance for debts 债项的免税额
_}jj>+zA` allowance for depreciation by wear and tear 耗损折旧免税额
Gpe h#Q4x allowance for funeral expenses 殡殓费的免税额
QHMXQyr( allowance for inflation 为通货膨胀而预留的款项；通胀准备金
~DqNA%Mb allowance for repairs and outgoings 修葺及支出方面的免税额
o1zc`Ibd allowance to debtor 给债务人的津贴
K*
[cJcY+ alteration of capital 资本更改
6g akopZO alternate trustee 候补受托人
'y-IE#!5 amalgamation 合并
t47 f$gq ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
qK|r+}g|& ambit of charges 征税范围；收费范围
A!iH g__/t amended valuation 经修订的估值
gADt%K2 #Z American Commodities Exchange 美国商品交易所
$6fHY \i#R American Express Bank Limited 美国运通银行
\jq1F9, American Stock Exchange 美国证券交易所
* I'O_D amortization 摊销
.v Q2w amount due from banks 存放银行同业的款项
Yz-b~D/=} amount due from banks abroad 存放海外银行同业的款项
J9poqp@`MG amount due from holding companies 控股公司欠款
HaB= nLAT amount due from local banks 存放本港银行同业的款项
n{4&('NRFP amount due to banks 银行同业的存款
P[ XE5puC amount due to banks abroad 海外银行同业的存款
tm+}@CM^. amount due to holding companies 控股公司存款
!n uXK amount due to local banks 本港银行同业的存款
Q:_pW<^ amount due to outport banks 外埠银行同业的存款
RG*N w6A amount for note issue 发行纸币的款额
s%4)}w;z amount of bond 担保契据的款额
.fo.mC@a amount of consideration 代价款额
YqNhD 6 amount of contribution 供款数额
/8W}o/,s5 amount of indebtedness 负债款额
dP)8T amount of principal of the loan 贷款本金额
pVbX#3 amount of rates chargeable 应征差饷数额
h3@mN\=h' amount of share capital 股本额
n=rPFp RLF amount of sums assured 承保款额
*%Gy-5hM amount of variation 变动幅度
fM
S- amount of vote 拨款数额
0pkU1t~9 amount payable 应付款额
Mv4JF(,S amount receivable 应收款额
Qt>yRt Amsterdam Stock Exchange 阿姆斯特丹证券交易所
8VMq>- analysis 分析
.V/TVz!b ancillary risk 附属风险
^o?.Rph|i] annual account 周年帐目；周年帐目报表；年度决算；年结
ctt5 t annual accounting date 年结日期
;C{ 2*0"H| annual allowance 每年免税额；年积金；年度津贴；年津
u =rY annual balance 年度余额
OY"{XnPZ annual disposable income 每年可动用收入
:
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Y= annual estimates 周年预算
k(VA5upCs annual fee 年费
Fzu"&&>0$ annual general meeting 周年大会
>-) i_ C2 annual growth rate 年增率；每年增长率
cE]tv L:g annual long-term supplement 长期个案每年补助金
PFEi=}Y@(( annual pensionable emolument 可供计算退休金的年薪
%gw0^^A annual report 年报
|dX#4Mq^, Annual Report on the Consumer Price Index 《消费物价指数年报》
FpW{=4 y k annual return 周年报表；周年申报表；每年报税表格
L]HY*e Annual Return Rules 《周年报表规则》
@*%.V. annual review of consumer prices 每年消费物价回顾
h+Dg"j<[ annual roll-forward basis 逐年延展方式
II~D66 bF annual salary 年薪
sF|<m)Kt{W annual statement 年度报表；年度决算表
;Rwr5 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
Z71"d" annuitant 年金受益人
?c>j^}A/N annuity 年金
d>vG x annuity contract 年金合约
H,H'bd/ annuity on human life 人寿年金
Q`19YX antecedent debt 先前的债项
eKStt|M' ante-dated cheque 倒填日期支票
5vP*oD anticipated expenditure 预期开支
c p.)K!$ anticipated net profit 预期纯利
<'GI<Hc anticipated revenue 预期收入
7~ |o_T anti-inflation measure 反通货膨胀措施
v RT1tOQ$ anti-inflationary stance 反通货膨胀立场
[IV 8 apparent deficit 表面赤字
vaK$j!%FE apparent financial solvency 表面偿债能力
rm"bp lLZA apparent partner 表面合伙人
w
#1l)+ application for personal assessment 个人入息课税申请书
25YJH1x application of fund 资金应用
vV=$N"bT~ application to release as liquidator and to destruct the books of accounts and documents
SrHRpxy 申请免除清盘人职务及毁灭帐簿与文件
?J<4IvL/ appointed actuary 委任精算师
X0U{9zP appointed auditor 委任核数师；委任审计师
cm7aL%D$c appointed trustee 委任的受托人
vhhsOga appointer 委任人
uOW9FA W apportioned pro rata 按比例分摊
umls =i z apportionment 分配；分摊
_/MKU!\l Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
`7N[rs9|S apportionment formula 分摊方程式
C@Wm+E ~;8 apportionment of estate duty 遗产税的分摊
Q>Q$BCD5 appraisal 估价；评估
>Y{.)QS appreciable growth 可观增长
I S!B$ appreciable impact 显着影响
*y N,e.t appreciable increase 可观增长
7 v `Y*D appreciation 增值；升值
9*,5R,# appreciation against other currencies 相对其他货币升值
ld2 \/9+n appreciation of the exchange value of Hong Kong dollar 港元汇值上升
2I>C A [qp appreciation tax 增值税
%W`pTvF appropriation 拨款；拨用；拨付
x%x[5.CT appropriation account 拨款帐目
40q8,M Appropriation Bill 拨款法案
`^w5/v# appropriation-in-aid system 补助拨款办法
N O9Jre approved assets 核准资产
;o8cfD .z approved basket stock 认可一篮子证券
Xb;CY9 & approved budget 核准预算
zo]7# approved charitable donation 认可慈善捐款
/{qr~7k,oQ approved charitable institution 认可慈善机构
NTVG'3o approved currency 核准货币；认可货币
^(&:=r.PC approved estimates 核准预算
o .k#|q approved estimates of expenditure 核准开支预算
g< {~f approved overseas insurer 核准海外保险人
= < 33( approved overseas trust company 核准海外信托公司
vEfX'gyk approved pooled investment fund 核准汇集投资基金
RHB>svT^K> approved provident fund scheme 认可公积金计划
cQ+V 4cW
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WJ J!No P approved redeemable share 核准可赎回股份
!_V*VD approved regional stock 认可地区性证券
+o_`k! approved retirement scheme 认可退休金计划
!-\*rdE {9 approved subordinated loan 核准附属贷款
Re.fS6y$> arbitrage 套戥；套汇；套利
[0IeEjL arbitrageur 套戥者；套汇者
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arbitrary amount 临时款项
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_miU arrangement 措施；安排；协定
'VF9j\a arrears 欠款
\8F$ 85g arrears of pay 欠付薪酬
_G'.VSGH arrears of revenue 逾期未收税款；逾期未收的帐项
gk] r:p< O articles of association 组织章程；组织细则；组织章程细则
GH:Au Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
>#>YoA@S ascertainment of profit 确定利润
wmT3 > "Asia Clear" “亚洲结算系统”
B JlF@F# Asia Commercial Bank Ltd. 亚洲商业银行有限公司
?f &*mp Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Q$RP2& Asian Development Fund [ADF] 亚洲发展基金
h!)(R< Asian dollar bond 亚洲美元债券
%7V?7BE Asian dollar market 亚洲美元市场
jP }N^ Asian dollar rate 亚洲美元利率
w1s#8 : Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
?|8 H $1 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
:Eob"WH asked price 沽盘；喊价；索价；卖方报价
ew"[]eZ:ut assessable income 应评税入息
Gzm[4|nO^ assessable loss 应评税亏损
v_G4:tY assessable profit 应评税利润
gw5CU)r4$ assessable value 应评税值
S9xC> |< assessed profit 估定利润
r{Fu|aoa;5 assessed value 经评估价值
6 |9];) assessment 评税；评定；估价；评税单
fxiq,o0 assessment number 评税编号；估价编号
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Bwx assessment of additional tax 补加税评税
\3Xt\1qN4 assessment of performance 业绩评估；实绩评价
3btciR!N] Assessor 评税主任
lz # inC| asset price bubbles 资产价格泡沫
!0 zM@p asset-backed securities 具资产保证的证券
@ zPWu}&m assets accretion 资产增值
n287@Y4Ru assets and liabilities 资产与负债
& f!!UZMt) assets betterment statement 资产递增表；资产改进表
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i k assets lending 实物放款；有抵押贷款
8@Y@5) Oc assets of the company passing on the death 死者去世时转移的公司资产
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$v>- @ assets portfolio 资产投资组合
T` vj6F assets price 资产价格
Xv'64Nc!; assets quality 资产质素
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guf+AVPno assets refinancing arrangement 资产再集资安排
5a_K|(~3I assets securitization 资产证券化
qnT:x{o assets situated outside Hong Kong 在香港以外地方的资产
ok[R`99 assets stripping 削减资产；拆卖资产
4#=^YuKaF1 assets value 资产值
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y assignee 承让人
9$Hgh7'hvs assignment 转让；转让书；转让契
h3JIiwv0! assignment of interest 权益转让
r2H]n.MT assignment of letters patent and trade mark 专利证书及商标转让
* Jp>)> assignment of property 物业转让；物业转让书
u#}zNz#C5 assignment right 转让权
2>s:wABb / assignor 转让人
Ou,B3kuQ+ associate 有联系的人；有关连人士；相联者；合伙人；联系人
&Cdd Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
AoTL )', associate member 附属会员
O-: ~6A associated body corporate 相联法人团体
p&SxR}h associated company 相联公司；联属公司
> ~-8RM associated corporation 相联法团
ZqhCGHy Association of Chartered Certified Accountants [ACCA] [United Kingdom]
uXX3IE[ 公认会计师公会〔英国〕
U{vt9t Association of Futures Exchange Brokers 香港期货经纪协会
uT'}_2=: Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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<_ association of underwriters 承保人组织
^tS{a *Yn assumption of control 接管
y9 cDPwi:b assurance 担保；保险；转易；转易书
}fps~R assurance of interest 权益的转易
R36BvW0X at 19XX price 按一九ＸＸ年价格计算
lWr{v\L' at a discount 按赔价计算；按贴水价格计算；打折扣
i`3h \ku at a premium 按溢价计算；按升水价格计算
`ZCe uOH at call 通知付款；按通知
^ lrq`1k at constant market price 按固定市价计算
i GxlB at constant price 按固定价格计算
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f O' at current market price 按当时市价计算；按现时市价计算
'O I Ol at current price 按当时价格计算；按现时价格计算
S+^*rw at factor cost 按要素成本计算；按生产要素成本计算
%#xdD2oN at money-of-the-day price 按付款当日价格计算
{sn RS)- at or better 按指定或较佳价位〔买卖指令〕
Z)?i&y? at par 按面值计算；平价
]Ek6E uaK at sight 见票即付
< j}n/G] at the close 按收市盘
sN`2"t/s at the opening 按开市盘
k e'aSD attestation 见证；见证条款
e6E{ l at-the-money option 平价期权
+gZg7]!Z attorney 受权人；受托代表人
J* Dt\[ X attornment 新拥有人承认书
c418TjO; attributable profit 可归属利润
J1@X6U!{ attributable share value 可归属股份价值
E+LAE/v@ Auckland Stock Exchange 奥克兰证券交易所
\qx$ h!< auction 拍卖
kvWP[! j?) auctioneer 拍卖商
OAoTsqj 6 audit 审计；核数
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U Audit Commission 审计署
\LYB% K} Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
4e6x1`Y{xB 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〕
xq`mo audit review 帐目审查
h(q,-')l_ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
5*M3sN audited account 审计帐目；经审计的帐目
=:)p\{B audited annual account 经审计的周年帐目
}HO3D.HE^ audited balance sheet 经审计的资产负债表
,8~q nLy9 auditor 核数师；核数主任；审计师
`/ W6, ] auditor's certificate 核数师证明书；审计师证明书
v|IPus |> auditor's report 核数师报告；审计师报告
_Xs(3V@'} Aussie bond 澳元债券
HPz9E r austerity budget 紧缩预算
7R4sd Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
:{:R5d(_I Australia All Ordinaries Index 澳洲所有普通股票指数
%sd1 `1In Australian Dollar [AUD] 澳元
F#0y0| Australian Options Market 澳大利亚期权市场
m2%OX"# e Australian Securities Commission 澳洲证券事务监察委员会
B |\pzWD % Australian Society of Certified Practising Accountants 澳洲执业会计师公会
G~z=,72 Australian Stock Exchange 澳大利亚证券交易所
K90wX1& Austrian Schilling [ATS] 奥地利先令
PxuE(n V[ authentication 认证；鉴证
e"^ /xF authority to purchase 委托购买证；委购书
YJBlF2uD authorization 认可；核准；授权；授权书
s|p,UK authorization by direction 指示授权
vpt *?eR authorization by instruction 指令授权
Z7\}x"hk authorization by warrant 令状授权
x;Qs_"t];3 authorization of unit trust 单位信托的认可
I},]Y~Y3 authorized agent 指定代理人
R^v-%mG9 authorized capital 法定资本
Y^ Of authorized clerk 出市员
d@sAB1: authorized dealer 认可交易商
Ptt authorized financial institution 认可财务机构
7D5 [
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ivgV5 )". authorized fund house 获授权的基金公司；认可基金公司
c@eQSy authorized institution 认可机构
8C,}nh authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
y7f,]<%e_ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
tu4-##{ authorized insurer 获授权保险人；获认可承保人
E#?Bn5-uBs authorized investment 特准投资项目
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prIPPeMdz authorized representative 获授权代表
a ~ authorized share capital 法定股本
!?AgAsSmc automated quotation system 自动报价系统
@2yoy&IO Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
S* aVcyDEP 自动交易系统〔香港期货交易所有限公司〕
6_G[ & automatic adjustment mechanism 自动调整机制
yj:<3_-C* automatic adjustment system 自动调整系统
^bD )Tg5 K Automatic Clearing House 自动票据交换所
*Z9Rl > automatic exchange rates accumulation system 自动化汇率累集系统
DGc5Lol~ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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[8kufMY| autopay 自动转帐
I{/}pr> available assets 可用资产
3np |\i available fiscal reserve 现存财政储备
_Wb3,E a= available profit 可用利润
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N{unS Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
%`]&c)&#Z average 平均；平均数；海损
G+_Q7-o&d6 average basic salary 平均基本薪金
`G@(Z:]f,t average consumer expenditure 平均消费开支；一般消费开支
QPD[uJ(I average cost 平均成本
`6No6 .\J average cost of land production 增辟土地平均成本
M]5)u=}S- average daily turnover 平均每日成交额
;h f{B7 average daily wage rate 平均每日工资率
!7r k>YrY average expenditure pattern 平均开支模式
ES4[@RX average growth rate 平均增长率
/8cfdP Ba average net fixed assets 固定资产平均净值
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<-< average of relatives 相对价格平均数
rtjUHhF average price 平均价格
s%bm1$} average propensity to consume 平均消费倾向；一般消费倾向
k<Y}BvAYB average propensity to save 平均储蓄倾向；一般储蓄倾向
bZ5cKQ\6 average rate 平均率
6E^h#Ozl
9 average revenue 平均收入；平均收益
BN_I #8r average stock 平均库存；平均存货
Qhc>,v) average yearly rent 平均年租
Zra P\ ? avoidance of double taxation 避免双重课税
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U%Z% avoidance of tax 避税
