A:
pqyWv; A share Ａ股；甲类股份
xm <v">< abatement of tax 减税；减扣免税额
zwM "`z ABN AMRO Bank N.V. 荷兰银行
T} n N=Q4 above-the-line expenditure 线上项目支出；经常预算支出
,f8}q]FTA above-the-line receipt 线上项目收入；经常预算收入
/S:w&5e ABSA Asia Limited 南非联合亚洲有限公司
MU_! &(X_ absolute change 绝对数值变更
>Z#uFt0<Pm absolute expenditure 实际开支
7?6xPKQ)H absolute guideline figure 绝对准则数字
e[x?6He,$ absolute interest 绝对权益
NuC-qG# absolute order of discharge 绝对破产解除令
r NxrQ absolute profit margin 绝对利润幅度
K\RWC4 absolute value 实值；绝对值
J+ Jt4 absolutely vested interest 绝对既得权益
`Y\gS UhzS absorbed cost 已吸收成本；已分摊成本
]b4pI*:$I absorption 吸收；分摊；合并
; cGv] A+ absorption rate 吸收率；摊配率；分摊率
o3Mf:;2c C ACB Finance Limited 亚洲商业财务有限公司
B#FHf
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8[8|*8xqs acceptable rate 适当利率；适当汇率
E]?)FH<oP acceptance agreement 承兑协议
9@ :BK;Fi acceptance for honour 参加承兑
iuiAK acceptor 承兑人；接受人；受票人
'e}uvbK acceptor for honour 参加承兑人
0CPxIF& accident insurance 意外保险
EkN_8(w Accident Insurance Association of Hong Kong 香港意外保险公会
lV P9 = accident insurance scheme 意外保险计划
r?fH
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>%-H j6% accommodation 通融；贷款
:]vA 2 accommodation bill 通融票据；空头票据
iV5 }U2Vh accommodation party 汇票代发人
sW
}<zGYd account balance 帐户余额；帐户结余
5\okU"{d7 account book 帐簿
6ayy [5tW account collected in advance 预收款项
U
z"sdi account current book 往来帐簿
?n)Xw)] account of after-acquired property 事后取得的财产报告
Z:K+I+:t account of defaulter 拖欠帐目
$z*@2Non account payable 应付帐款
>BBl 7 account payee only [A/C payee only] 只可转帐；存入收款人帐户
cppL0myJ account receivable 应收帐款
7$!yfMttu account receivable report 应收帐款报表
z 8IPhE@ account statement 结单；帐单；会计财务报表
^;.T}c%N account title 帐户名称；会计科目
4w 'lu"U accountant's report 会计师报告
8EOh0gk7 Accountant's Report Rules 会计师报告规则
Z;# %t. accounting and auditing procedure 会计与审计程序；会计与核数程序
~|h lE z Accounting Arrangements 《会计安排》
ful#Px6m accounting basis 会计基础
FC6x Fg^ accounting by Official Receiver 破产管理署署长呈交的帐目
M(yH%i^A Accounting Circular 《会计通告》
*'6s63)I2 accounting class 会计类别
9 X( Sk% accounting date 记帐日期；会计结算日期
vB^uxdt|m accounting for money 款项核算
]fj- `== Accounting Officer 会计主任
^V[/ (Lq accounting period 会计报告期；会计期
)CJES!!
W accounting policy 会计政策；会计方针
M&r2 :Whk accounting practice 会计惯例
LIF|bE9kd accounting principle 会计准则
u^Vh .g] accounting record 会计记录
Z .quh; accounting report 会计报告
_1ew(x2J Accounting Services Branch [Treasury] 会计事务部〔库务署〕
5UE409Gn' Accounting Society of China 中国会计学会
<$%ql'= accounting statement 会计报表
9z:K 1 accounting system 会计制度；会计系统
:Zza)>l accounting transaction 会计事项；帐务交易
UVrQV$g! accounting treatment 会计处理
xq2V 0Jp1u accounting year 会计年度
Pg`JQC| accretion 增值；添加
9 CB \n accrual 应计项目；应累算数目
_g[-=y{Bb accrual basis 应计制；权责发生制
xOythvO accrual basis accounting 应计制会计；权责发生制会计
t-WjL@$F/ accrue 应累算；应计
tR1FO%nC accrued benefit 应累算利益
wxE?3%.j\ accrued charges 应计费用
{(4# )K2g% accrued cumulative preference share dividend 应累算的累积优先股股息
Wbe0ZnM] accrued expenses 应累算费用
C}q>YRubZ accrued interest payable 应付利息；应计未付利息
.jA\f:u# accrued interest receivable 应收利息；应计未收利息
Z^+rQ.%n"& accrued right 累算权益
qe? Qeh(!X accruing profit 应累算的利润
+Gow5-( accumulated fiscal reserve 累积财政储备
g5i#YW accumulated profit 累积利润；滚存溢利
[]zua14F6 accumulated reserve 累积储备
8'_ 0g[s accumulation of surplus income 累积收益盈余
/ prYSRn8 acquired assets 既得资产
Z0$] tS acquisition 收购；购置；取得
Z0-ytODI I acquisition cost 购置成本
&R,9+c acquisition expenses 购置费用
1_uvoFLk acquisition of 100% interest 收购全部股权
tmO`|tn& acquisition of control 取得控制权
+TH3&H5I_A acquisition of fixed assets 购置固定资产
?Nf
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H y] acquisition price 收购价
zzJja/mp act of God 天灾
xST4 }Mb^f acting partner 执事合伙人
>^=gDJ\a active market 买卖活跃的市场；交投畅旺的市场；旺市
JE hm1T active partner 积极参与的合伙人
?DPHo)w active trading 交投活跃
Z.'syGuV actual circulation 实际流通
dQD$K| aUp actual cost 实际成本
sHdp actual expenditure 实际开支；实际支出
_\\ -md: actual income 实际入息；实际收入；实际收益
M(enRs3`O actual market 现货市场
L2fZ{bgy actual price 现货价；实际价格
,(N[*)G actual profit 实际利润
)o{aeV actual quotation 实盘；实际价位；实际报价
m2xBS!fm actual year basis 按实际年度计算
io.]'"> actuals 实货
.IgRY\?Q actuarial investigation 精算调查
K*Ks"Vx actuarial principle 精算原则
'H|~u&? actuarial report 精算师报告
[} -3PpF Actuarial Society of Hong Kong 香港精算学会
T p<s1'" actuarial valuation 精算师估值
wC`;f5- > actuary 精算师
w_Uh ad referendum agreement 暂定协议；有待覆核的协定
_fn1 ) ad valorem duty 从价税；按值征税
@pFj9[N ad valorem duty system 从价税制
71"+<C . ad valorem fee 从价费
]a?bzO r, ad valorem tariff 从价关税
$sh p(T,q additional allowance 额外免税额
X: EEPGE additional amount for unexpired risk 未过期风险的额外款额
7C7>y/u S additional assessable profit 补加应评税利润
7O)" ` additional assessment 补加评税
FO H@OY additional commitment 额外承担
w<NyV8-hL additional commitment vote 额外承担拨款
<??umkV additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
6o=G8y additional dependent parent allowance 供养父母额外免税额
gl8Ib<{ additional provision 额外拨款
Q`ME@vz additional stamp duty 附加印花税
S_ b/DO additional tax 补加税罚款；补加税款
Xj@+{uvQB Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
`)K y0&? adjudged bankrupt 被裁定破产
\+m$ adjudicated bankrupt 裁定破产人
;b0NGa(k adjudication fee 裁定费；评定印花税额手续费；评估契据费
7 ^$; adjudication of bankruptcy 裁定破产；宣告破产
<+v{GF #R adjudication of insolvency 裁定无力偿还债务
o&SSv W adjusted actual 经调整的实数；调整后的实数
pf&ag#nr adjusted current assets 经调整的流动资产；调整后的流动资产
t
Rm+? adjusted figure 经调整的数字；调整后的数额
s^hR\iY adjusted liabilities 经调整的负债；调整后的负债
eGL<vX adjusted loss 经调整的亏损；调整后的亏损
t g\|? 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
2eb1 lJdS adjusted profit 经调整的利润；调整后的利润
3<:jx~y> adjusted surplus 经调整的盈余额；调整后的盈余额
eSfnB_@x2 adjusted value 经调整的价值；调整后的价值
Y@uh[ aS! adjustment 调整；修订；理算〔保险〕
)C~9E 5E adjustment centre 调剂中心
Z[?mc| *x adjustment lag 调整过程的时间差距；调整时差
e,0-)?5R adjustment mechanism 调整机制
3n]79+w@z adjustment of loss 亏损调整
*
F4UAQzYb adjustment process 调整过程；调整程序
n P3 E adjustment range 调整幅度
t;NV $!! administered exchange rate 受管制汇率
`yO'[2 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
HrM$NRhu administration expenses 行政费用
rD
&D) w administration fee 手续费；行政费
O_~7Glu administration in bankruptcy 破产管理
Yh<WA>= administration order 遗产管理令
-_N)E ))G administrator 管理人；遗产管理人
;9a 6pz< administrator of the estate 遗产管理人
`]i
[ ]| admission of debt 债项承认书
%*}Y6tl '| admission of proof 接纳债权证明
"ju'UOcS / advance 放贷款项；垫付款项；预支款项；预付款项
iE].&>w advance account 暂支帐目；预付款帐户
k mP Yx)o advance compensation 预付补偿金
6 46JDX[o advance from shareholder 股东垫款
g)"gw+ZFc advance pending reimbursement 预支以待日后付还
sG7 u}r advanced economy 先进经济体系
eWs&J24 advancement 预付；预付财产
P8Qyhc advances warrant 垫款令
Ib=x~za@n advancing 贷出
q v*7K@ adverse balance 逆差
@N@F,~[RR2 adverse exchange 逆汇
= =N{1gO] advertisement addressed to shareholders 在报章刊登的致股东通告
HD>q(cK_|8 advice for collection 托收通知书
bulS&dAX advice of drawing 提款通知书；汇票通知书
YJeyIYCs< advice of payment 付款通知
#5} wuj%5 Advisory Committee [Securities and Futures Commission]
YJV% a 谘询委员会〔证券及期货事务监察委员会〕
.a'f|c6 Advisory Committee on Diversification 经济多元化谘询委员会
7gF"=7{- affidavit 誓章；遗产申报誓章
Xf[kI affidavit of no receipt 述明无收款的誓章
^teq[l$; affiliate 联号；联营公司；附属公司
6%G-Vs]*2 affiliated company 附属公司；联号；联营公司
~`ny @WD9 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
}; L ^w : affordability 负担能力
^h' Sla African Development Bank [AfDB] 非洲开发银行
Z<?OwAWz after-acquired property 事后取得的财产
L{-LX= G^ after-hours dealing 市后交易
b aV>N[F& after-tax profit 税后盈利；税后利润；税后溢利
W/$ Zvl agency agreement 代理协议
QS[L~97m2M agency expenses 代理机构的开支
$'rG-g!f\ agency fee 代理费
w"Y` ]2 Agency Law 《代理法》
RE2&mYt agent 代理人；承销人
6w8" >~)Z agent of company 公司代理人
Yr.sm !xA agent's fee 代理人费；经纪费
^TY ;Zp aggregate 总计；总数；总体数字
"Jq8?FoT aggregate amount 总款额；总额
B;>{0
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K<`osdp=& aggregate at constant price 按固定价格计算的总体数字
`F YjQ e"p aggregate demand 总需求
=@&cH Y aggregate gross position 总持仓量
s$ENFp7P aggregate limit 总限额
EOj"V'! aggregate of salaries tax 合计薪俸税
b?X.U}62_ aggregate performance 总体表现；总体业绩
/ P|fB]p aggregate supply 总体供应
Fb`a~c~s aggregate surplus 总盈余
<7SpEVQ aggregate total 整体总额
t_^X$pL aggregate value 总值；合计价值
Fb22p6r aggregated basis 合计基准
Hmt^h(*/2 aggregated net chargeable income 合计应课税入息实额
[ ep i#]m aggregation 合并计算；合计；总和
*a;@* aggregation of incomes of husband and wife 夫妇入息合并计算
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2$/JZ aggregation of property 财产的总和
>{gPN"S"a agio 差价；贴水
S8[=S 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》
Dl( 3wgA Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
K _)eWf0a 《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》
i':ydDOOHA Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
fWfk[(M'9 《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》
2WX7nK;I Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
J]l rS 《香港政府和大韩民国政府关于相互促进和保护投资协定》
(.w Ie/ agreement for a settlement 授产协议
wI]"U2 L5 agreement for assignment 转让协议
tz4
]qOH8 agreement for sale 售卖协议；买卖协议
^z1&8k"[^ agreement for sale and purchase 买卖协议
kft #R#m agreement for the payment of interest 支付利息协议
%,Sf1fUJ agreement for the repayment of money 还款协议
3s\. cG?`r agreement of reinsurance 再保险协议
3$.deYa$R Agricultural Bank of China 中国农业银行
0R{dNyh{ air passenger departure tax 飞机乘客离境税
('wY9kvL& Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
&qp r*17T airport tax 机场税
1 tTg P+ alcohol duty 酒精税
(~CLn;' alienation 让与；让渡；转让
AjcX N alimony 生活费；赡养费
MYJg8 '[j All Ordinaries Index [AOI] 所有普通股指数
_v Sn ` all risks 全险；综合险
*n" /a{6> All Sales Record for Stock Market 《股票市场成交报告》
UcBe'r}G Allied Capital Resources Limited 新联财务有限公司
\PDd$syDA all-items index [Consumer Price Index] 总指数〔消费物价指数〕
N I#X @ allocation letter 拨款信件
N H$r
Z7$ allocation of fund 分配款项；预留款项
\^ghd U allocation of profit 利润分配；溢利分配
Dd;Nz allocation warrant 拨款令
(?_S6H E allotment 分配；配股
qmO6,T-| allotment notice 股份配售通知；配股通知
@1*ohdHH allotment of shares 股份分配
+fvaUV_- allowable 可获宽免；免税的
FZ!`B]]le, allowable business loss 可扣除的营业亏损
~|<WHHN ( allowable expenses 可扣税的支出
O+g3X5f+ allowance 免税额；津贴；备抵；准备金
*
#jsgj[ allowance for debts 债项的免税额
mPI8_5V8] allowance for depreciation by wear and tear 耗损折旧免税额
0/S_ e)U allowance for funeral expenses 殡殓费的免税额
L}@c6fHG allowance for inflation 为通货膨胀而预留的款项；通胀准备金
:RoBl3X= allowance for repairs and outgoings 修葺及支出方面的免税额
y_\p=0t8 allowance to debtor 给债务人的津贴
}*.0N;;C alteration of capital 资本更改
*K> l*l(f] alternate trustee 候补受托人
=]:> "_jN amalgamation 合并
wP[t0/dl ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
!vG'J\*xc ambit of charges 征税范围；收费范围
WVVJ amended valuation 经修订的估值
f|O{#AC American Commodities Exchange 美国商品交易所
o-} R?> American Express Bank Limited 美国运通银行
: ba5iMa American Stock Exchange 美国证券交易所
O@p]KSfk amortization 摊销
311LC cRp amount due from banks 存放银行同业的款项
:Ad &$e g+ amount due from banks abroad 存放海外银行同业的款项
t#q<n:WeYU amount due from holding companies 控股公司欠款
pZ/>[TP(%F amount due from local banks 存放本港银行同业的款项
': N51kC amount due to banks 银行同业的存款
FQ
g~l4WX amount due to banks abroad 海外银行同业的存款
O_Oj|'bBC amount due to holding companies 控股公司存款
Cvn#=6V3 amount due to local banks 本港银行同业的存款
&u# &@J amount due to outport banks 外埠银行同业的存款
I\YV des# amount for note issue 发行纸币的款额
PO 6&bIr amount of bond 担保契据的款额
m0v:\?S: amount of consideration 代价款额
|V<h =D5W amount of contribution 供款数额
035rPT7-2- amount of indebtedness 负债款额
v|U (+O amount of principal of the loan 贷款本金额
ZDbc amount of rates chargeable 应征差饷数额
rn<PR* amount of share capital 股本额
#1>X58I^ amount of sums assured 承保款额
@)Ofi j amount of variation 变动幅度
jBegh9KHq amount of vote 拨款数额
fk_o@
G!0 amount payable 应付款额
5nsq[ Q` amount receivable 应收款额
]Dw]p! @ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
6/rFHY2q analysis 分析
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`U5'l ancillary risk 附属风险
^tXJj:wtS annual account 周年帐目；周年帐目报表；年度决算；年结
]c! ;L5 annual accounting date 年结日期
.A6(D$ O k annual allowance 每年免税额；年积金；年度津贴；年津
Q+YRf3$ annual balance 年度余额
7b<yVP;{ annual disposable income 每年可动用收入
ULQMG'P^D annual estimates 周年预算
hWX% 66 annual fee 年费
\Gc+WpS( annual general meeting 周年大会
Z)jw|T'X annual growth rate 年增率；每年增长率
{mAU3x annual long-term supplement 长期个案每年补助金
Hu OIFv annual pensionable emolument 可供计算退休金的年薪
66fO7OJs annual report 年报
} \ZaE~ Annual Report on the Consumer Price Index 《消费物价指数年报》
r/SG 4 annual return 周年报表；周年申报表；每年报税表格
&L^+BQ`O? Annual Return Rules 《周年报表规则》
hZ.Z3`v70 annual review of consumer prices 每年消费物价回顾
.k,kTr$ S annual roll-forward basis 逐年延展方式
vd 8{c7g:n annual salary 年薪
e o pD5 annual statement 年度报表；年度决算表
l5"OIq 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
#-bA[eQV annuitant 年金受益人
g1jTy7g? annuity 年金
U~pV) J annuity contract 年金合约
o
LvZ annuity on human life 人寿年金
)b:7-} d antecedent debt 先前的债项
ayiu,DXx ante-dated cheque 倒填日期支票
ELj\[&U anticipated expenditure 预期开支
;Rv!k&Df anticipated net profit 预期纯利
e d< n9R anticipated revenue 预期收入
&}A[x1x06) anti-inflation measure 反通货膨胀措施
u uQ(& anti-inflationary stance 反通货膨胀立场
bFW =ylF9 apparent deficit 表面赤字
ho$ +L apparent financial solvency 表面偿债能力
YGrg apparent partner 表面合伙人
rnF/H=I/ application for personal assessment 个人入息课税申请书
<WcR ,d application of fund 资金应用
Vv ?-"\Z> application to release as liquidator and to destruct the books of accounts and documents
(2=Zm@Zp f 申请免除清盘人职务及毁灭帐簿与文件
IP(Vr7-v appointed actuary 委任精算师
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appointed auditor 委任核数师；委任审计师
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/9> appointed trustee 委任的受托人
mFi&YpH u3 appointer 委任人
DK $s&zf apportioned pro rata 按比例分摊
/K( o]J0F apportionment 分配；分摊
\ioH\9 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
^pYxKU_O apportionment formula 分摊方程式
(_"*NY0 apportionment of estate duty 遗产税的分摊
gntxNp[9T appraisal 估价；评估
{QwHc5Bf appreciable growth 可观增长
s#WAR]x0x appreciable impact 显着影响
L>3x9 appreciable increase 可观增长
i(NdGL#P appreciation 增值；升值
K2<9mDn& appreciation against other currencies 相对其他货币升值
[xGf,;Z appreciation of the exchange value of Hong Kong dollar 港元汇值上升
[Lzw#XE appreciation tax 增值税
F 9@h|#an appropriation 拨款；拨用；拨付
`-p:vq` appropriation account 拨款帐目
nYX@J6! Appropriation Bill 拨款法案
c|#8T*`C appropriation-in-aid system 补助拨款办法
apu4DAy&8 approved assets 核准资产
7BJzM lJ1Y approved basket stock 认可一篮子证券
{PVW D7 approved budget 核准预算
Y$?9Zkp> approved charitable donation 认可慈善捐款
CL+}| 7O( approved charitable institution 认可慈善机构
"\3B^ e, approved currency 核准货币；认可货币
o*o/q],C9- approved estimates 核准预算
L{8xlx` approved estimates of expenditure 核准开支预算
)s%[T-uKi approved overseas insurer 核准海外保险人
U4b0*` o approved overseas trust company 核准海外信托公司
%|^fi8!:| approved pooled investment fund 核准汇集投资基金
l=v4Fa0^jF approved provident fund scheme 认可公积金计划
PEc=\? approved provision 核准拨款
:>Ay^{vf= approved redeemable share 核准可赎回股份
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[JL approved regional stock 认可地区性证券
`pGa~!vl approved retirement scheme 认可退休金计划
<y?r!l=Am approved subordinated loan 核准附属贷款
/J WGifH arbitrage 套戥；套汇；套利
/,g ,Ch<d arbitrageur 套戥者；套汇者
;,?KI$K arbitrary amount 临时款项
'LO^< arrangement 措施；安排；协定
oyYR-4m\ arrears 欠款
!Rhl f.x arrears of pay 欠付薪酬
z}*9uZ arrears of revenue 逾期未收税款；逾期未收的帐项
//s:5S<Z articles of association 组织章程；组织细则；组织章程细则
;{KV /<3 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Pc
NkAo ascertainment of profit 确定利润
N-e @ j4WU "Asia Clear" “亚洲结算系统”
qLB) XnQ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
=*r]) Vg^ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
CnG+Mc^ Asian Development Fund [ADF] 亚洲发展基金
3_MS.iM Asian dollar bond 亚洲美元债券
e,Uo#T 6J Asian dollar market 亚洲美元市场
pUV/ Ul] Asian dollar rate 亚洲美元利率
K*X_FJ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
P_Gw-`L5T Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
_s .G asked price 沽盘；喊价；索价；卖方报价
v5QqS8u_C assessable income 应评税入息
2 AO~HxF assessable loss 应评税亏损
'a\%L:` assessable profit 应评税利润
G}ob<`o|" assessable value 应评税值
H\0~#(z?. assessed profit 估定利润
f7X6fr< assessed value 经评估价值
K otrX assessment 评税；评定；估价；评税单
N<IT w/ @^ assessment number 评税编号；估价编号
TjwBv6h assessment of additional tax 补加税评税
^$'z!+QRM assessment of performance 业绩评估；实绩评价
p IU&^yX> Assessor 评税主任
.Z JRO>S asset price bubbles 资产价格泡沫
k[:bQ)H asset-backed securities 具资产保证的证券
<U!`J[n% assets accretion 资产增值
4Za7^c. assets and liabilities 资产与负债
{;:/-0s assets betterment statement 资产递增表；资产改进表
IHcD*zQ assets lending 实物放款；有抵押贷款
9 mmCp&~Z assets of the company passing on the death 死者去世时转移的公司资产
ucG@?@JENm assets pledged as security for liabilities 用作负债抵押的资产
Y}#J4i0b* assets portfolio 资产投资组合
L_wk~ z assets price 资产价格
aD=A^kt x assets quality 资产质素
f;x kT assets realization 资产变现
\v.C]{Gzc assets refinancing arrangement 资产再集资安排
WYEKf9} assets securitization 资产证券化
K0 }p i += assets situated outside Hong Kong 在香港以外地方的资产
j]aoR assets stripping 削减资产；拆卖资产
w[I E assets value 资产值
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Ln assignee 承让人
Q= /</| assignment 转让；转让书；转让契
bqnNLs<N assignment of interest 权益转让
Ns7(j - assignment of letters patent and trade mark 专利证书及商标转让
oBzfbg8p assignment of property 物业转让；物业转让书
~s]iy9i assignment right 转让权
Pl"Nus assignor 转让人
r0 ,:J associate 有联系的人；有关连人士；相联者；合伙人；联系人
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Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
9/ibWa\. associate member 附属会员
* Of4o associated body corporate 相联法人团体
ZRg;/sX] associated company 相联公司；联属公司
V9d F1H j associated corporation 相联法团
O d %"B\ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
.tz G_ 公认会计师公会〔英国〕
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w pf Association of Futures Exchange Brokers 香港期货经纪协会
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th Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
E~gyy]8& association of underwriters 承保人组织
Ire\i7MF: assumption of control 接管
,kF}lo) assurance 担保；保险；转易；转易书
+E.GLn2 / assurance of interest 权益的转易
.5y+fL at 19XX price 按一九ＸＸ年价格计算
A#95&kJpy at a discount 按赔价计算；按贴水价格计算；打折扣
}9W4"e 2) at a premium 按溢价计算；按升水价格计算
zN:K%AiGxe at call 通知付款；按通知
.[JYj(p at constant market price 按固定市价计算
W^] 3XJP at constant price 按固定价格计算
S7L=#+Z at cost 按成本计算
, Qnd3[2[ at current market price 按当时市价计算；按现时市价计算
4*cU < at current price 按当时价格计算；按现时价格计算
B9H@e#[ at factor cost 按要素成本计算；按生产要素成本计算
"t_-f7fS7 at money-of-the-day price 按付款当日价格计算
Wu_kx2h at or better 按指定或较佳价位〔买卖指令〕
XAe% m^ at par 按面值计算；平价
.P MZX%*v at sight 见票即付
ktdW`R\+ at the close 按收市盘
0Pe>Es|^A# at the opening 按开市盘
FcYFovS attestation 见证；见证条款
(C@~3!AVa at-the-money option 平价期权
dOoK Lry attorney 受权人；受托代表人
CS=qj-( attornment 新拥有人承认书
hi jgF@ attributable profit 可归属利润
Y5FbU attributable share value 可归属股份价值
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n;C/ Auckland Stock Exchange 奥克兰证券交易所
OI0;BB Z auction 拍卖
s+EAB{w$ auctioneer 拍卖商
Tp_L% F audit 审计；核数
t7 ?Zxq Audit Commission 审计署
c(n&A~*AJ% Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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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〕
+{W>i; U audit review 帐目审查
/s[l-1zW Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Q'YH>oGh^ audited account 审计帐目；经审计的帐目
8$ma;U d audited annual account 经审计的周年帐目
]b%Hy audited balance sheet 经审计的资产负债表
d\61; C auditor 核数师；核数主任；审计师
6u`)QUmItg auditor's certificate 核数师证明书；审计师证明书
g)_e]& auditor's report 核数师报告；审计师报告
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)?f{ Aussie bond 澳元债券
}c`fW& austerity budget 紧缩预算
0 DmMG Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
we;G]`@? Australia All Ordinaries Index 澳洲所有普通股票指数
U F<uU-C" Australian Dollar [AUD] 澳元
L?Qg#YSd ~ Australian Options Market 澳大利亚期权市场
8& 3V#sn' Australian Securities Commission 澳洲证券事务监察委员会
$;/}?QY( Australian Society of Certified Practising Accountants 澳洲执业会计师公会
""1^k2fj Australian Stock Exchange 澳大利亚证券交易所
"(3BvMA&!9 Austrian Schilling [ATS] 奥地利先令
0 0SbH$SU authentication 认证；鉴证
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Q`QX`# authority to purchase 委托购买证；委购书
rZfN +S,g authorization 认可；核准；授权；授权书
%T)oCjM[\ authorization by direction 指示授权
I{lT> go authorization by instruction 指令授权
S`"LV $8 authorization by warrant 令状授权
?I [ 8' authorization of unit trust 单位信托的认可
jGEt+\"/QJ authorized agent 指定代理人
E !a |Xp authorized capital 法定资本
:w<V authorized clerk 出市员
'C:>UlzLy authorized dealer 认可交易商
eXK o.JL authorized financial institution 认可财务机构
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=7 C%P%yt authorized fund house 获授权的基金公司；认可基金公司
:bWU uXVtJ authorized institution 认可机构
&/uu)v authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
&s$(g~ 4gC authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
BVr0Gk authorized insurer 获授权保险人；获认可承保人
$`wMX{ authorized investment 特准投资项目
9$Xu,y authorized person 获授权人
GF>' \@T h authorized representative 获授权代表
m^H21P"z authorized share capital 法定股本
j8 fpj {hp automated quotation system 自动报价系统
) :\xHR4 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
p8\zG|b5 自动交易系统〔香港期货交易所有限公司〕
<IC~ GqXv automatic adjustment mechanism 自动调整机制
Rhe R e automatic adjustment system 自动调整系统
8:# rA*Y Automatic Clearing House 自动票据交换所
qOUqs'7/] automatic exchange rates accumulation system 自动化汇率累集系统
g+ MdHn[ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
u6_@.a} automatic teller machine [ATM] 自动柜员机
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%"&/ autopay 自动转帐
}t ;(VynV) available assets 可用资产
:J :, m available fiscal reserve 现存财政储备
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available profit 可用利润
3Ezy %7 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
sPps q average 平均；平均数；海损
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average basic salary 平均基本薪金
H. W E6 average consumer expenditure 平均消费开支；一般消费开支
}>'PT - average cost 平均成本
^RP)>d9Xp{ average cost of land production 增辟土地平均成本
~>:Z6Le@ average daily turnover 平均每日成交额
Cz W:L&t average daily wage rate 平均每日工资率
w 1Ec_y { average expenditure pattern 平均开支模式
+8#_59;x average growth rate 平均增长率
~{D[
>j][ average net fixed assets 固定资产平均净值
+]|Z%;im average of relatives 相对价格平均数
Xu>r~^w=S average price 平均价格
\|U l]1pO8 average propensity to consume 平均消费倾向；一般消费倾向
J%jB?2
1:o average propensity to save 平均储蓄倾向；一般储蓄倾向
d5>H3D{49 average rate 平均率
m1IKVa7-\} average revenue 平均收入；平均收益
? B E6 average stock 平均库存；平均存货
!j\" w p average yearly rent 平均年租
js8{]04y avoidance of double taxation 避免双重课税
dTL5-@ avoidance of tax 避税
