A:
k/M{2Po+ A share Ａ股；甲类股份
H~?7 : K abatement of tax 减税；减扣免税额
BxiR0snf0q ABN AMRO Bank N.V. 荷兰银行
DFb hy above-the-line expenditure 线上项目支出；经常预算支出
sVH
w\_F$ above-the-line receipt 线上项目收入；经常预算收入
Ri3*au/Q ABSA Asia Limited 南非联合亚洲有限公司
h^YUu`P absolute change 绝对数值变更
zCS& w
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Z-L }"~ absolute guideline figure 绝对准则数字
~ %Ij5PD absolute interest 绝对权益
Z6nQW53- absolute order of discharge 绝对破产解除令
y:Ag mr,S absolute profit margin 绝对利润幅度
Ih[k{p absolute value 实值；绝对值
PB) vE absolutely vested interest 绝对既得权益
gX`C76P! absorbed cost 已吸收成本；已分摊成本
}((P)\s absorption 吸收；分摊；合并
8yybZ@ absorption rate 吸收率；摊配率；分摊率
L/)eNZ ACB Finance Limited 亚洲商业财务有限公司
] I5&'#%2
acceptable form of reciprocity 合理的互惠条件
z2jS(N?J 1 acceptable rate 适当利率；适当汇率
xx G>Leml acceptance agreement 承兑协议
L=5Y^f'aU acceptance for honour 参加承兑
a{Y8 hR acceptor 承兑人；接受人；受票人
)Wk&c8|y acceptor for honour 参加承兑人
?weuq"*a accident insurance 意外保险
}%c0EY' Accident Insurance Association of Hong Kong 香港意外保险公会
EgRuB@lw76 accident insurance scheme 意外保险计划
Rsx?8Y ^5 accident year basis 意外年度基准
8g?2( MT; accommodation 通融；贷款
Y }h&dAr accommodation bill 通融票据；空头票据
F5+!Gb En accommodation party 汇票代发人
a :CeI account balance 帐户余额；帐户结余
OX}ZdM!&f account book 帐簿
~ymSsoD^ account collected in advance 预收款项
J&L#^f *d account current book 往来帐簿
55Xf u/hQ account of after-acquired property 事后取得的财产报告
a_z f *; account of defaulter 拖欠帐目
3x=NSe|f account payable 应付帐款
L% T%6p_ account payee only [A/C payee only] 只可转帐；存入收款人帐户
(rQ)0g@ account receivable 应收帐款
` j'gt& account receivable report 应收帐款报表
!>WW(n07Ma account statement 结单；帐单；会计财务报表
H {uR+&< account title 帐户名称；会计科目
,nWZJ&B accountant's report 会计师报告
^[E XTBk@: Accountant's Report Rules 会计师报告规则
u}7r\MnwK, accounting and auditing procedure 会计与审计程序；会计与核数程序
!,~C Accounting Arrangements 《会计安排》
Gw#z: gX2 accounting basis 会计基础
{5SJ0'.B2g accounting by Official Receiver 破产管理署署长呈交的帐目
(\4YBaGd Accounting Circular 《会计通告》
\*#E4`Y accounting class 会计类别
]{AHKyA{: accounting date 记帐日期；会计结算日期
{~V_6wY g accounting for money 款项核算
X=VaBy4# Accounting Officer 会计主任
y(j vl|z[ accounting period 会计报告期；会计期
i x_a accounting policy 会计政策；会计方针
jF{)2|5 accounting practice 会计惯例
_@Y17L. accounting principle 会计准则
LbnF8tj}h accounting record 会计记录
'EB5 # accounting report 会计报告
b{,vZhP- Accounting Services Branch [Treasury] 会计事务部〔库务署〕
w!R J8 Accounting Society of China 中国会计学会
,U fB{BW accounting statement 会计报表
"R[6Q ^vw accounting system 会计制度；会计系统
-];Hb'M.!e accounting transaction 会计事项；帐务交易
^ lG^. accounting treatment 会计处理
z e`qf% accounting year 会计年度
0Hr)h{!F" accretion 增值；添加
Oe0dC9H accrual 应计项目；应累算数目
( Li)@Cn% accrual basis 应计制；权责发生制
OQ _wsAA accrual basis accounting 应计制会计；权责发生制会计
3Zqt IQY` accrue 应累算；应计
nz` "f, accrued benefit 应累算利益
D[(T--LLT accrued charges 应计费用
[ZETyM` accrued cumulative preference share dividend 应累算的累积优先股股息
( N{ accrued expenses 应累算费用
2'WdH1UrBc accrued interest payable 应付利息；应计未付利息
)J&!>GP accrued interest receivable 应收利息；应计未收利息
9QkIMJf0e accrued right 累算权益
$]b&3_O$N8 accruing profit 应累算的利润
CM+wkU ?, accumulated fiscal reserve 累积财政储备
J|b:Zo9<f" accumulated profit 累积利润；滚存溢利
> H?~2O accumulated reserve 累积储备
=@k 3*#\ accumulation of surplus income 累积收益盈余
6K 5Kk Ep acquired assets 既得资产
`(L <Q % acquisition 收购；购置；取得
e(k$k>? acquisition cost 购置成本
BBsZPJ5 acquisition expenses 购置费用
LESF *rh= acquisition of 100% interest 收购全部股权
(z'!' ?v; acquisition of control 取得控制权
Ec['k&*7, acquisition of fixed assets 购置固定资产
"HbrYYRb'
acquisition of shell “买壳”
s`, . & acquisition price 收购价
p+R8Mo;I act of God 天灾
<$`ud P@ acting partner 执事合伙人
nmrdqSV active market 买卖活跃的市场；交投畅旺的市场；旺市
@3>nV a active partner 积极参与的合伙人
LiD-su
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(ZEDDV2 actual circulation 实际流通
_ 3>|1RB actual cost 实际成本
m} nA- * actual expenditure 实际开支；实际支出
XXZ$^W& actual income 实际入息；实际收入；实际收益
~ {s7(^ P actual market 现货市场
I[ I]C9D actual price 现货价；实际价格
#e;\Eap actual profit 实际利润
0"M0tA# actual quotation 实盘；实际价位；实际报价
[>f4&yY actual year basis 按实际年度计算
<*&2 b actuals 实货
cWL 7gv\| actuarial investigation 精算调查
_xXDvBU actuarial principle 精算原则
jz$83TB- actuarial report 精算师报告
bq` 0$c%hN Actuarial Society of Hong Kong 香港精算学会
D\V
(r\i actuarial valuation 精算师估值
N%`Eq@5 actuary 精算师
"a >a
"Ei ad referendum agreement 暂定协议；有待覆核的协定
vM2\tL@" ad valorem duty 从价税；按值征税
J Y@x.?N5$ ad valorem duty system 从价税制
s)|l -I ad valorem fee 从价费
O: G-I$F| ad valorem tariff 从价关税
!yX4#J( additional allowance 额外免税额
;hp?wb additional amount for unexpired risk 未过期风险的额外款额
H>5@/0cL2 additional assessable profit 补加应评税利润
'^.}5be& additional assessment 补加评税
i c|>JX$G additional commitment 额外承担
y'pX/5R0 additional commitment vote 额外承担拨款
(6\
H~ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
|/AY!Y3 additional dependent parent allowance 供养父母额外免税额
D`uOBEX additional provision 额外拨款
Nh|QYxOP additional stamp duty 附加印花税
s&*s 9F additional tax 补加税罚款；补加税款
`=f1rXhI+1 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
-* ;`~5 adjudged bankrupt 被裁定破产
Fh$Xcz~i adjudicated bankrupt 裁定破产人
^!>o5Y) adjudication fee 裁定费；评定印花税额手续费；评估契据费
kT6 EHuB adjudication of bankruptcy 裁定破产；宣告破产
%j?<v@y adjudication of insolvency 裁定无力偿还债务
zbL6TP@ = adjusted actual 经调整的实数；调整后的实数
t^1c^RpTb adjusted current assets 经调整的流动资产；调整后的流动资产
Cdd
+I5~ adjusted figure 经调整的数字；调整后的数额
EJ3R{^ adjusted liabilities 经调整的负债；调整后的负债
afa 7'l=^i adjusted loss 经调整的亏损；调整后的亏损
[ Lo}_v& 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
rhe;j/ /` adjusted profit 经调整的利润；调整后的利润
t Sf` adjusted surplus 经调整的盈余额；调整后的盈余额
hgi9%>o UB adjusted value 经调整的价值；调整后的价值
c/E6}OWA adjustment 调整；修订；理算〔保险〕
>T<"fEBI adjustment centre 调剂中心
i&?do{YQ) adjustment lag 调整过程的时间差距；调整时差
&4O0}ax*Zm adjustment mechanism 调整机制
Zcn,_b7 adjustment of loss 亏损调整
oXkxd3 adjustment process 调整过程；调整程序
Fu cLcq2Z adjustment range 调整幅度
Ju7nvxC administered exchange rate 受管制汇率
8TnByKZz Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
~V4&l3o administration expenses 行政费用
i
bwnK?ZA administration fee 手续费；行政费
Ka\%kB>*` administration in bankruptcy 破产管理
,HdFE| administration order 遗产管理令
<C_FI` wk administrator 管理人；遗产管理人
#wZ:E,R administrator of the estate 遗产管理人
AyMMr_ q admission of debt 债项承认书
hol54)7$3: admission of proof 接纳债权证明
yegT KoY advance 放贷款项；垫付款项；预支款项；预付款项
B[0XzV]Z advance account 暂支帐目；预付款帐户
%%w]-`^h, advance compensation 预付补偿金
>_$DKY >$` advance from shareholder 股东垫款
>K9uwUi|b] advance pending reimbursement 预支以待日后付还
:#QYwb~ advanced economy 先进经济体系
h4^
a#% $ advancement 预付；预付财产
zk@K uBLL advances warrant 垫款令
]l'W=_XDg advancing 贷出
<99Xg_e adverse balance 逆差
3J{`]v5` adverse exchange 逆汇
]S~Z8T-[ advertisement addressed to shareholders 在报章刊登的致股东通告
Dyj5a($9"{ advice for collection 托收通知书
\5_7!. advice of drawing 提款通知书；汇票通知书
bG0t7~!{E advice of payment 付款通知
#` mo5 Advisory Committee [Securities and Futures Commission]
dviL5Eaj 谘询委员会〔证券及期货事务监察委员会〕
mu /O\'5 Advisory Committee on Diversification 经济多元化谘询委员会
, ]'?Gd affidavit 誓章；遗产申报誓章
ZAPT5 affidavit of no receipt 述明无收款的誓章
~sQN\]5VW affiliate 联号；联营公司；附属公司
;?i(WV}ee affiliated company 附属公司；联号；联营公司
YQ _3[[xT affirmation [estate duty] 非宗教式宣誓〔遗产税〕
y$At$i>u affordability 负担能力
XY8s \DK African Development Bank [AfDB] 非洲开发银行
\@4_l?M after-acquired property 事后取得的财产
5" 5D( after-hours dealing 市后交易
8uX1('+T* after-tax profit 税后盈利；税后利润；税后溢利
.sA?}H#wb agency agreement 代理协议
-zd*tujx agency expenses 代理机构的开支
@hiwq 7[j agency fee 代理费
2hRaYX,g Agency Law 《代理法》
d" |XN{ agent 代理人；承销人
oO| zRK1;/ agent of company 公司代理人
gaC^<\J agent's fee 代理人费；经纪费
u> <gmp& aggregate 总计；总数；总体数字
,iU ]zN// aggregate amount 总款额；总额
HZdmL-1Z^+ aggregate assets and liabilities 总体资产与负债
_Va!Ky
=] aggregate at constant price 按固定价格计算的总体数字
lu(<(t,Lbs aggregate demand 总需求
V,($I'&/ aggregate gross position 总持仓量
92GO.xAD? aggregate limit 总限额
ho_;; y aggregate of salaries tax 合计薪俸税
!c\d(u aggregate performance 总体表现；总体业绩
)>Oip aggregate supply 总体供应
+'?p $@d aggregate surplus 总盈余
:xfD>K aggregate total 整体总额
tZ[Y~] ,F aggregate value 总值；合计价值
PY.c$)a z> aggregated basis 合计基准
`av8|; aggregated net chargeable income 合计应课税入息实额
8ltHR]v aggregation 合并计算；合计；总和
AyKaazm]9 aggregation of incomes of husband and wife 夫妇入息合并计算
#{GUu ',?& aggregation of property 财产的总和
n< [ np;\ agio 差价；贴水
%,GY&hTw 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》
SU9# Y|I Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Pn5@7~ 《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》
lC +p2OG^[ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
tgDmHxB]0 《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》
T"' "T]^
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`/<KDd:_t 《香港政府和大韩民国政府关于相互促进和保护投资协定》
c/I.`@ agreement for a settlement 授产协议
oq =D9 agreement for assignment 转让协议
~<3qsA.. agreement for sale 售卖协议；买卖协议
4em7PmT agreement for sale and purchase 买卖协议
vfJ}t#%UH agreement for the payment of interest 支付利息协议
pFGK-J agreement for the repayment of money 还款协议
k'wF+ > agreement of reinsurance 再保险协议
LQ?J
r>4 Agricultural Bank of China 中国农业银行
O9]j $,i air passenger departure tax 飞机乘客离境税
_$By c(.c Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Wy,DA^\ef airport tax 机场税
"TKf" zc alcohol duty 酒精税
2s;/*<WM alienation 让与；让渡；转让
C8y 3T/G alimony 生活费；赡养费
[zK|OMxoV All Ordinaries Index [AOI] 所有普通股指数
%lV&QQa all risks 全险；综合险
%L{ H_;z All Sales Record for Stock Market 《股票市场成交报告》
*"0Yr`)S Allied Capital Resources Limited 新联财务有限公司
,qpn4`zE~ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
,-t3gc1~X allocation letter 拨款信件
J
/'woc allocation of fund 分配款项；预留款项
q,2]]K7y allocation of profit 利润分配；溢利分配
`|i #) allocation warrant 拨款令
` &|Rs allotment 分配；配股
z?h\7
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J}TS-j 0 allotment of shares 股份分配
;k/y[ x} allowable 可获宽免；免税的
^v3ytS allowable business loss 可扣除的营业亏损
)ye[R^!} allowable expenses 可扣税的支出
tsU.c"^n allowance 免税额；津贴；备抵；准备金
//:.k#} ~B allowance for debts 债项的免税额
1&Rz'JQ+ allowance for depreciation by wear and tear 耗损折旧免税额
+}>whyX1 allowance for funeral expenses 殡殓费的免税额
?{$Q'c_I allowance for inflation 为通货膨胀而预留的款项；通胀准备金
yEtSyb~GK allowance for repairs and outgoings 修葺及支出方面的免税额
J & +s allowance to debtor 给债务人的津贴
kYz)h alteration of capital 资本更改
)dG7 $,g alternate trustee 候补受托人
X^?<, Y)1. amalgamation 合并
)m"NO/sJ2 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
(zBa2Vmmv ambit of charges 征税范围；收费范围
._=Pa)T amended valuation 经修订的估值
6
EE 7<& American Commodities Exchange 美国商品交易所
[Z l American Express Bank Limited 美国运通银行
Et%s,zeA{2 American Stock Exchange 美国证券交易所
/+P
4cHv]F amortization 摊销
oGly |L> amount due from banks 存放银行同业的款项
,y3o ,gl amount due from banks abroad 存放海外银行同业的款项
5 7)S" amount due from holding companies 控股公司欠款
Us M|OH5k amount due from local banks 存放本港银行同业的款项
D<#+ R" amount due to banks 银行同业的存款
`.Y["f
1B amount due to banks abroad 海外银行同业的存款
e\ k=T} amount due to holding companies 控股公司存款
4
Yc9Ij amount due to local banks 本港银行同业的存款
4< 70mUnt amount due to outport banks 外埠银行同业的存款
5P
-IZ8~$ amount for note issue 发行纸币的款额
De4U GX amount of bond 担保契据的款额
IQoz8!guh: amount of consideration 代价款额
mmAikT#k amount of contribution 供款数额
[E2afC>zrl amount of indebtedness 负债款额
23qTmh amount of principal of the loan 贷款本金额
R"Hhc(H amount of rates chargeable 应征差饷数额
: +/V amount of share capital 股本额
,JN2q]QPP amount of sums assured 承保款额
fg% I?ou amount of variation 变动幅度
4s^5t6 amount of vote 拨款数额
$ f *N amount payable 应付款额
Eg 5|XV amount receivable 应收款额
&iR>:=ks N Amsterdam Stock Exchange 阿姆斯特丹证券交易所
3) zanoYHi analysis 分析
^u:7U4 ancillary risk 附属风险
%(Nu"3|$K= annual account 周年帐目；周年帐目报表；年度决算；年结
._~_OVU annual accounting date 年结日期
(X,Ua+{ annual allowance 每年免税额；年积金；年度津贴；年津
/0d_{Y+9 annual balance 年度余额
vO%n~l= annual disposable income 每年可动用收入
p8oOm>B96n annual estimates 周年预算
R(kr@hM annual fee 年费
_,=A\C_b@ annual general meeting 周年大会
|J'@-*5?[8 annual growth rate 年增率；每年增长率
0V"r$7(} annual long-term supplement 长期个案每年补助金
Cv>|>Ob# annual pensionable emolument 可供计算退休金的年薪
)(9>r /bq annual report 年报
?&_ -,\t Annual Report on the Consumer Price Index 《消费物价指数年报》
& kHp}\ annual return 周年报表；周年申报表；每年报税表格
J i :2P* Annual Return Rules 《周年报表规则》
BP,"vq $'+ annual review of consumer prices 每年消费物价回顾
[9 5(%&k.Q annual roll-forward basis 逐年延展方式
gtyo~f annual salary 年薪
MmI4J$F annual statement 年度报表；年度决算表
Z2(z,pK 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
pB&3JmgR$) annuitant 年金受益人
Nlx7"_R"Q annuity 年金
JaX T
B"e annuity contract 年金合约
75r>~@)* annuity on human life 人寿年金
iP~5= antecedent debt 先前的债项
LpG plD lB ante-dated cheque 倒填日期支票
&&xBq? anticipated expenditure 预期开支
#Bg88!-4 anticipated net profit 预期纯利
CuR\JKdRo anticipated revenue 预期收入
,icgne1j anti-inflation measure 反通货膨胀措施
mFjX anti-inflationary stance 反通货膨胀立场
EQSOEf[ apparent deficit 表面赤字
:`2<SF^0O apparent financial solvency 表面偿债能力
A)kx,,[ apparent partner 表面合伙人
]U!vZY@\ application for personal assessment 个人入息课税申请书
4{( uw application of fund 资金应用
X,IjM&o"Y application to release as liquidator and to destruct the books of accounts and documents
@ JZ I 申请免除清盘人职务及毁灭帐簿与文件
?FVX &{{V appointed actuary 委任精算师
w> p0ldi appointed auditor 委任核数师；委任审计师
C$vKRg\o appointed trustee 委任的受托人
A `T VV appointer 委任人
{2vk< apportioned pro rata 按比例分摊
lTv I;zy apportionment 分配；分摊
,3.E]_3 xX Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
]{{A/ j\ apportionment formula 分摊方程式
N#Y%+ 1 apportionment of estate duty 遗产税的分摊
h=.|! u appraisal 估价；评估
3xxQL,FV appreciable growth 可观增长
pzbR.L}'D appreciable impact 显着影响
J_C<Erx[O appreciable increase 可观增长
( 8TB*BhQ_ appreciation 增值；升值
53J!iNnXT6 appreciation against other currencies 相对其他货币升值
KoRJ'WW^ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
o%i^t4J$e appreciation tax 增值税
PBbJfm appropriation 拨款；拨用；拨付
-$f~V\M appropriation account 拨款帐目
7 *^-3Tt83 Appropriation Bill 拨款法案
rI H/<@+ appropriation-in-aid system 补助拨款办法
'C8VD+p approved assets 核准资产
"=@b>d6U+ approved basket stock 认可一篮子证券
AqB5 B5} approved budget 核准预算
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D approved charitable donation 认可慈善捐款
L{jJDd approved charitable institution 认可慈善机构
:tp2@*] 9Z approved currency 核准货币；认可货币
=@AWw:!:, approved estimates 核准预算
mcy\nAf5% approved estimates of expenditure 核准开支预算
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- approved overseas insurer 核准海外保险人
+>/ariRr approved overseas trust company 核准海外信托公司
KtchK pv approved pooled investment fund 核准汇集投资基金
=dx!R ,Bw approved provident fund scheme 认可公积金计划
E0 !}~Z) approved provision 核准拨款
`uM:> approved redeemable share 核准可赎回股份
mEfI2P)#| approved regional stock 认可地区性证券
'iA# l K G approved retirement scheme 认可退休金计划
k"&l o h approved subordinated loan 核准附属贷款
'D O^ ($N arbitrage 套戥；套汇；套利
oG M L s arbitrageur 套戥者；套汇者
A-^[4&rb arbitrary amount 临时款项
Q1 jU{ arrangement 措施；安排；协定
N+ZDQa[ arrears 欠款
)uC],CbW{ arrears of pay 欠付薪酬
#qrZ(,I@n arrears of revenue 逾期未收税款；逾期未收的帐项
."&,_F articles of association 组织章程；组织细则；组织章程细则
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Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
SNV~;@(h ascertainment of profit 确定利润
)Fx"S.Ok "Asia Clear" “亚洲结算系统”
9] fhH Asia Commercial Bank Ltd. 亚洲商业银行有限公司
M(|Qvh{Q6 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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0B Asian Development Fund [ADF] 亚洲发展基金
fft FNHP Asian dollar bond 亚洲美元债券
\ZX5dFu0 Asian dollar market 亚洲美元市场
T]-yTsto Asian dollar rate 亚洲美元利率
eQu%TZ(x-$ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
<f.* =/]W2 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
gF-<%<RV asked price 沽盘；喊价；索价；卖方报价
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S#Y assessable income 应评税入息
h6<abT@I assessable loss 应评税亏损
$R(?@B ( assessable profit 应评税利润
5b 45u 6 assessable value 应评税值
x|U~? assessed profit 估定利润
F-[zuYGp assessed value 经评估价值
SF$7WG3Q assessment 评税；评定；估价；评税单
>$S P2(Y~ assessment number 评税编号；估价编号
&[:MTK?x! assessment of additional tax 补加税评税
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|\q assessment of performance 业绩评估；实绩评价
sd9$4k" Assessor 评税主任
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,O asset price bubbles 资产价格泡沫
BLZ#vJR asset-backed securities 具资产保证的证券
vQ/}E@?u assets accretion 资产增值
yI/2 e [ assets and liabilities 资产与负债
}P(RGKQ Z" assets betterment statement 资产递增表；资产改进表
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t.. assets lending 实物放款；有抵押贷款
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assets of the company passing on the death 死者去世时转移的公司资产
}/&Q\Sc assets pledged as security for liabilities 用作负债抵押的资产
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4 assets portfolio 资产投资组合
R,R[.2Vi assets price 资产价格
(;v)0& h assets quality 资产质素
oJa6)+b(3 assets realization 资产变现
J!5BH2bg assets refinancing arrangement 资产再集资安排
U/F<r3.`# assets securitization 资产证券化
_OV\W'RrA assets situated outside Hong Kong 在香港以外地方的资产
w}No ^.I*4 assets stripping 削减资产；拆卖资产
u$ C@0d assets value 资产值
=sy>_ assignee 承让人
q9cmtZr m assignment 转让；转让书；转让契
U"$Q$ OFs assignment of interest 权益转让
Ck;O59A"&- assignment of letters patent and trade mark 专利证书及商标转让
7?Q@Hj(:NT assignment of property 物业转让；物业转让书
o#3?")>| assignment right 转让权
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D FDC'E associate 有联系的人；有关连人士；相联者；合伙人；联系人
VH[r@Pn Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
BCsz8U! associate member 附属会员
MJNY #v3 associated body corporate 相联法人团体
d]1%/$v^ associated company 相联公司；联属公司
2{;&c associated corporation 相联法团
J$6h% Eyo Association of Chartered Certified Accountants [ACCA] [United Kingdom]
AQ n>K{M 公认会计师公会〔英国〕
dp`xyBQ3 Association of Futures Exchange Brokers 香港期货经纪协会
8|^dM $ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Ww5c9orXn association of underwriters 承保人组织
L#sw@UCK assumption of control 接管
\{r-e assurance 担保；保险；转易；转易书
Ft%HWGE assurance of interest 权益的转易
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S*c at 19XX price 按一九ＸＸ年价格计算
n][/c_]q at a discount 按赔价计算；按贴水价格计算；打折扣
3ThBy' at a premium 按溢价计算；按升水价格计算
j.FA!4L at call 通知付款；按通知
4w,=6|# at constant market price 按固定市价计算
_G s*4: at constant price 按固定价格计算
@(>XS Th9 at cost 按成本计算
Gt#Jr!N~ at current market price 按当时市价计算；按现时市价计算
#vrxhMo at current price 按当时价格计算；按现时价格计算
qu]c h&"?U at factor cost 按要素成本计算；按生产要素成本计算
b`"E(S / at money-of-the-day price 按付款当日价格计算
Ci%u =%( at or better 按指定或较佳价位〔买卖指令〕
o?n lnoe at par 按面值计算；平价
M|!^ #!a( at sight 见票即付
kk]f*[Zi5 at the close 按收市盘
gXr"],OM; at the opening 按开市盘
dxqVZksg(9 attestation 见证；见证条款
@X`~r8& at-the-money option 平价期权
b3(pRg[Fp attorney 受权人；受托代表人
BiGB<Jr attornment 新拥有人承认书
p@epl|IZp attributable profit 可归属利润
jVP70c attributable share value 可归属股份价值
*hVbjI $ Auckland Stock Exchange 奥克兰证券交易所
GC?X>AC: auction 拍卖
I9O9V [ auctioneer 拍卖商
V3;4,^=6Dd audit 审计；核数
s( @w1tS. Audit Commission 审计署
&8'.Gw m} Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
%Q]u_0P* 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〕
.G}E audit review 帐目审查
D|8vS8p Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
m-f "EFmP audited account 审计帐目；经审计的帐目
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?"(5da. audited annual account 经审计的周年帐目
_&S?uz m audited balance sheet 经审计的资产负债表
1I({2@C auditor 核数师；核数主任；审计师
G| 7\[!R auditor's certificate 核数师证明书；审计师证明书
a<X8l^Ln auditor's report 核数师报告；审计师报告
blxAy Aussie bond 澳元债券
.G [y^w)w} austerity budget 紧缩预算
o(xRq;i Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
#_yQv? J Australia All Ordinaries Index 澳洲所有普通股票指数
r fqw/o Australian Dollar [AUD] 澳元
Gvo (iOU Australian Options Market 澳大利亚期权市场
@$FE }j_ Australian Securities Commission 澳洲证券事务监察委员会
|1^>n,C Australian Society of Certified Practising Accountants 澳洲执业会计师公会
_^4\z*x Australian Stock Exchange 澳大利亚证券交易所
>Gbj1>C} Austrian Schilling [ATS] 奥地利先令
n^|;J*rD authentication 认证；鉴证
lB!`,>"c authority to purchase 委托购买证；委购书
eUQ., mP authorization 认可；核准；授权；授权书
-r /G)Rs authorization by direction 指示授权
<>aBmJs4 authorization by instruction 指令授权
5 e:Urv77 authorization by warrant 令状授权
)6|7L)Dk authorization of unit trust 单位信托的认可
`(A6uakd authorized agent 指定代理人
=PHl|^ authorized capital 法定资本
X! 5N2x authorized clerk 出市员
VM{`CJ2 authorized dealer 认可交易商
j]7|5mC78 authorized financial institution 认可财务机构
[vki^M5i|Z authorized fund 认可基金
?]%JQ]Gf* authorized fund house 获授权的基金公司；认可基金公司
xsK{nM6g authorized institution 认可机构
%bf+Y7m authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
\RN,i]c-g/ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
-_=0PW5{ authorized insurer 获授权保险人；获认可承保人
'!`%!Xg authorized investment 特准投资项目
e;b,7Qw authorized person 获授权人
L(!4e authorized representative 获授权代表
iO=xx|d authorized share capital 法定股本
fr'M)ox1 automated quotation system 自动报价系统
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vn[c* Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
)#-27Y 自动交易系统〔香港期货交易所有限公司〕
4GJ1P2 automatic adjustment mechanism 自动调整机制
'B}pIx6k~ automatic adjustment system 自动调整系统
tf64<j6 Automatic Clearing House 自动票据交换所
D|I(2%aC automatic exchange rates accumulation system 自动化汇率累集系统
kTQ:k
}%B Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
A7U'>r_. automatic teller machine [ATM] 自动柜员机
/nXp5g^6( autopay 自动转帐
& {QB}r available assets 可用资产
&SS"A*xg available fiscal reserve 现存财政储备
Lm+ !/e available profit 可用利润
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Kfk\ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
'$Jt }O average 平均；平均数；海损
eydV WVN average basic salary 平均基本薪金
l n.kEhQ3B average consumer expenditure 平均消费开支；一般消费开支
8D]:>[ |E average cost 平均成本
r` u}n average cost of land production 增辟土地平均成本
rUfW 0 average daily turnover 平均每日成交额
];Whvdnv average daily wage rate 平均每日工资率
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K;E&: average expenditure pattern 平均开支模式
/=Ug}% . average growth rate 平均增长率
Q0 ~5h?V' average net fixed assets 固定资产平均净值
M<JJQh5 average of relatives 相对价格平均数
p>v,b&06 average price 平均价格
-Hzn7L average propensity to consume 平均消费倾向；一般消费倾向
^|}C!t+ average propensity to save 平均储蓄倾向；一般储蓄倾向
2 {s ND average rate 平均率
bHlG(1uf average revenue 平均收入；平均收益
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average stock 平均库存；平均存货
j`Lf/S!} average yearly rent 平均年租
iHjo3_g)n avoidance of double taxation 避免双重课税
Hxr2Q]c?u avoidance of tax 避税
