A:
SD|4ybK>d A share Ａ股；甲类股份
=Y]' 5cn{ abatement of tax 减税；减扣免税额
-@ UN]K ABN AMRO Bank N.V. 荷兰银行
k;K>
,$ F above-the-line expenditure 线上项目支出；经常预算支出
>Oi2gPA above-the-line receipt 线上项目收入；经常预算收入
`hK>bHj ABSA Asia Limited 南非联合亚洲有限公司
=N*%f% absolute change 绝对数值变更
N D e[2 absolute expenditure 实际开支
@ yg| OA} absolute guideline figure 绝对准则数字
Z}LOy^TL absolute interest 绝对权益
N. 5KPAvg% absolute order of discharge 绝对破产解除令
7>t$<J absolute profit margin 绝对利润幅度
nv_m!JG7 absolute value 实值；绝对值
STXqq[+Rf absolutely vested interest 绝对既得权益
gf3u0' $ absorbed cost 已吸收成本；已分摊成本
<(#xOe absorption 吸收；分摊；合并
N'eQ>2>O@ absorption rate 吸收率；摊配率；分摊率
2sd ) w ACB Finance Limited 亚洲商业财务有限公司
s.p1L acceptable form of reciprocity 合理的互惠条件
\sHy. { acceptable rate 适当利率；适当汇率
Y @XkqvX acceptance agreement 承兑协议
H)j [eZP acceptance for honour 参加承兑
V`R)#G>IH% acceptor 承兑人；接受人；受票人
e}](6"t`5 acceptor for honour 参加承兑人
i3M?D}(Bs accident insurance 意外保险
]uStn Accident Insurance Association of Hong Kong 香港意外保险公会
U!a!|s> accident insurance scheme 意外保险计划
[U%ym{be ^ accident year basis 意外年度基准
je- , S>U accommodation 通融；贷款
@Hspg^ accommodation bill 通融票据；空头票据
F=
_uNq accommodation party 汇票代发人
C z=A{< ^g account balance 帐户余额；帐户结余
|c 06ix;). account book 帐簿
<4l.s account collected in advance 预收款项
Qr|N) account current book 往来帐簿
I8<I l ^ account of after-acquired property 事后取得的财产报告
Giy3eva2 account of defaulter 拖欠帐目
y"|K
|QT account payable 应付帐款
( E"&UC[ account payee only [A/C payee only] 只可转帐；存入收款人帐户
uKR\Xo} account receivable 应收帐款
so? pA@O account receivable report 应收帐款报表
cotxo?)Zv account statement 结单；帐单；会计财务报表
o;M .Rt\A account title 帐户名称；会计科目
|n|U;|'^ accountant's report 会计师报告
-! 'Oy%a# Accountant's Report Rules 会计师报告规则
V_ +}^ accounting and auditing procedure 会计与审计程序；会计与核数程序
F.~n Accounting Arrangements 《会计安排》
)){PBT}t] accounting basis 会计基础
zqHpT^ B? accounting by Official Receiver 破产管理署署长呈交的帐目
pIID= 8RJ. Accounting Circular 《会计通告》
Wz6]*P`qv accounting class 会计类别
xe cieC accounting date 记帐日期；会计结算日期
jy\W_ CT accounting for money 款项核算
p|F lWR'mA Accounting Officer 会计主任
Eu`2w%qz accounting period 会计报告期；会计期
2y9:' c| accounting policy 会计政策；会计方针
cS"f accounting practice 会计惯例
iXUWIgr accounting principle 会计准则
^f^-.X accounting record 会计记录
KAj"p9hq+k accounting report 会计报告
_Hz~HoNU Accounting Services Branch [Treasury] 会计事务部〔库务署〕
?
-v Accounting Society of China 中国会计学会
,h%D4EV x accounting statement 会计报表
'2Q.~6 accounting system 会计制度；会计系统
SWNU1x{,c\ accounting transaction 会计事项；帐务交易
F e_::NVvk accounting treatment 会计处理
jgo e^f accounting year 会计年度
6)=](VmNL` accretion 增值；添加
ffm G~$Yh_ accrual 应计项目；应累算数目
8N=%X-R% accrual basis 应计制；权责发生制
ONjC(7 accrual basis accounting 应计制会计；权责发生制会计
r m Y,v accrue 应累算；应计
]Y_{P~ZX accrued benefit 应累算利益
\GijNn9ah accrued charges 应计费用
- :)DX++ accrued cumulative preference share dividend 应累算的累积优先股股息
Nk lz_ ] accrued expenses 应累算费用
n~1 tm accrued interest payable 应付利息；应计未付利息
(l\a '3a. accrued interest receivable 应收利息；应计未收利息
}G>v]bV0V accrued right 累算权益
Ez06:]Jd accruing profit 应累算的利润
c[(yU#@ accumulated fiscal reserve 累积财政储备
/#-,R,Q accumulated profit 累积利润；滚存溢利
o/tVcv accumulated reserve 累积储备
)LkM,T accumulation of surplus income 累积收益盈余
?8Hn {3X acquired assets 既得资产
QRsqPh&- acquisition 收购；购置；取得
;Ri 3#*a= acquisition cost 购置成本
:`:xP acquisition expenses 购置费用
VKq0 <+M acquisition of 100% interest 收购全部股权
$Nj' OJSj% acquisition of control 取得控制权
8q_1(& O acquisition of fixed assets 购置固定资产
r5f^WZ$- acquisition of shell “买壳”
. o-0aBG acquisition price 收购价
qg^(w fI act of God 天灾
@rPI$i a1~ acting partner 执事合伙人
[ MV`pF)x active market 买卖活跃的市场；交投畅旺的市场；旺市
ry$tK"v/ active partner 积极参与的合伙人
g g erh# active trading 交投活跃
7[ZkM+z! actual circulation 实际流通
r/UY C"K3 actual cost 实际成本
.yZK.[x4 actual expenditure 实际开支；实际支出
l \K% actual income 实际入息；实际收入；实际收益
Cr'
! "F actual market 现货市场
UJ7'JBT=k actual price 现货价；实际价格
jK3g iT actual profit 实际利润
L _tjcfVo actual quotation 实盘；实际价位；实际报价
%)zk..K{l actual year basis 按实际年度计算
9k+N3vA actuals 实货
m Z` 1JO9 actuarial investigation 精算调查
pwa.q actuarial principle 精算原则
_L$)2sl1R actuarial report 精算师报告
v*&Uk '4E Actuarial Society of Hong Kong 香港精算学会
Vh 2Bz actuarial valuation 精算师估值
k%{ l4 actuary 精算师
/6Y0q9 ad referendum agreement 暂定协议；有待覆核的协定
R
^HohB ad valorem duty 从价税；按值征税
77+| #< J ad valorem duty system 从价税制
/uK)rG
F ad valorem fee 从价费
Bs_S.JP<` ad valorem tariff 从价关税
KjO-0VMN3 additional allowance 额外免税额
A{4Dzm ! additional amount for unexpired risk 未过期风险的额外款额
*6NO-T; - additional assessable profit 补加应评税利润
A;odVaH7 additional assessment 补加评税
u8 |@|t additional commitment 额外承担
C>AcK#-x,{ additional commitment vote 额外承担拨款
Z+Kv+GmqH additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
bBA$}bv additional dependent parent allowance 供养父母额外免税额
J2rvJ2l=t additional provision 额外拨款
6 a7vlo additional stamp duty 附加印花税
[m~b[ZwES additional tax 补加税罚款；补加税款
fr8Xoa%1= Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
H":/Ckok adjudged bankrupt 被裁定破产
.6\T`6H=a adjudicated bankrupt 裁定破产人
7*+Km'=M adjudication fee 裁定费；评定印花税额手续费；评估契据费
YkSuwx@5_q adjudication of bankruptcy 裁定破产；宣告破产
r])Z9bbi adjudication of insolvency 裁定无力偿还债务
nHrP>zN adjusted actual 经调整的实数；调整后的实数
_o\>V:IZ adjusted current assets 经调整的流动资产；调整后的流动资产
KA`0g= adjusted figure 经调整的数字；调整后的数额
[ }{w adjusted liabilities 经调整的负债；调整后的负债
9X!ET! adjusted loss 经调整的亏损；调整后的亏损
h8em\<; 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
iwvt%7 adjusted profit 经调整的利润；调整后的利润
Vre=%b Gw adjusted surplus 经调整的盈余额；调整后的盈余额
dAL0.>|`0 adjusted value 经调整的价值；调整后的价值
Nfr:`$k adjustment 调整；修订；理算〔保险〕
P=c?QYF adjustment centre 调剂中心
Q6u{@$(/N adjustment lag 调整过程的时间差距；调整时差
a[q84[OQ adjustment mechanism 调整机制
D)y{{g*Lnm adjustment of loss 亏损调整
v}Z9+ yRC2 adjustment process 调整过程；调整程序
[w,(EE adjustment range 调整幅度
}6<) yW}U administered exchange rate 受管制汇率
h5x*NM1Ih Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
{W-5:~?" administration expenses 行政费用
M|ms$1x administration fee 手续费；行政费
-<xyC8 $^$ administration in bankruptcy 破产管理
:MK=h;5Z administration order 遗产管理令
B# 1:Y;Z administrator 管理人；遗产管理人
" <qEXX administrator of the estate 遗产管理人
9e]'OKL+ admission of debt 债项承认书
o\&~CW~@~ admission of proof 接纳债权证明
`( 3SfQ- advance 放贷款项；垫付款项；预支款项；预付款项
ooY\t + advance account 暂支帐目；预付款帐户
= PV/`I_h advance compensation 预付补偿金
wcwQj Hwd
advance from shareholder 股东垫款
~ eHRlXL' advance pending reimbursement 预支以待日后付还
2@sr:,\1 advanced economy 先进经济体系
yE}BfU { . advancement 预付；预付财产
9WOu8Ia advances warrant 垫款令
d`85P+Qen| advancing 贷出
|P>|D+I0 adverse balance 逆差
U{"f.Z:Ydo adverse exchange 逆汇
%06vgjOa ( advertisement addressed to shareholders 在报章刊登的致股东通告
) 9MrdVNv advice for collection 托收通知书
F%Kp9I* advice of drawing 提款通知书；汇票通知书
NaF(\j advice of payment 付款通知
U7E Advisory Committee [Securities and Futures Commission]
o _sQQF 谘询委员会〔证券及期货事务监察委员会〕
y86)) Advisory Committee on Diversification 经济多元化谘询委员会
0D<TF>M;pn affidavit 誓章；遗产申报誓章
cI3 y affidavit of no receipt 述明无收款的誓章
7^Na9]P Y affiliate 联号；联营公司；附属公司
~> PgJ ^G affiliated company 附属公司；联号；联营公司
-] /7hN*v affirmation [estate duty] 非宗教式宣誓〔遗产税〕
A])OPqP{ affordability 负担能力
O" \nR:\ African Development Bank [AfDB] 非洲开发银行
C w%BZ after-acquired property 事后取得的财产
uj x@@N after-hours dealing 市后交易
%Z7 %jma after-tax profit 税后盈利；税后利润；税后溢利
fSjs?zd ` agency agreement 代理协议
l~rb]6E agency expenses 代理机构的开支
oKRFd_r + agency fee 代理费
alc ] Agency Law 《代理法》
DKTD Z* agent 代理人；承销人
%MbyKz:X agent of company 公司代理人
t-!m
vx9Z agent's fee 代理人费；经纪费
pr$~8e=c aggregate 总计；总数；总体数字
7D aggregate amount 总款额；总额
Xk ?R mU6 aggregate assets and liabilities 总体资产与负债
qcYNtEs*c aggregate at constant price 按固定价格计算的总体数字
y+ A{Y aggregate demand 总需求
tfA}`*$s aggregate gross position 总持仓量
%k q ^]S2O aggregate limit 总限额
yc[(lq.^n aggregate of salaries tax 合计薪俸税
g,=^'D aggregate performance 总体表现；总体业绩
b ~*i91)\ aggregate supply 总体供应
F ?cq'd aggregate surplus 总盈余
5/ * >v aggregate total 整体总额
VRF6g|0; aggregate value 总值；合计价值
t7bqk!6hM\ aggregated basis 合计基准
SRItE\"Xe aggregated net chargeable income 合计应课税入息实额
ei|cD[
NY aggregation 合并计算；合计；总和
\DS^i`o)rY aggregation of incomes of husband and wife 夫妇入息合并计算
@; ;G88= aggregation of property 财产的总和
)&,K 94
agio 差价；贴水
doM?8C#` 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》
\Tyf *:_F> Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
g_vm&~U/' 《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》
[x5mPjgw Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
w4,]2Ccn. 《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》
/&(1JqzlB Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
e #M iaX 《香港政府和大韩民国政府关于相互促进和保护投资协定》
J(e7{aRJ9 agreement for a settlement 授产协议
iDw.i"b agreement for assignment 转让协议
DvYwCgLR agreement for sale 售卖协议；买卖协议
%'0&ElQ agreement for sale and purchase 买卖协议
Xu 6K%]i^ agreement for the payment of interest 支付利息协议
O,|\"b1( agreement for the repayment of money 还款协议
3cixQzb}u agreement of reinsurance 再保险协议
?mU\
N0o Agricultural Bank of China 中国农业银行
3;l "=#5 air passenger departure tax 飞机乘客离境税
Yb 6q ))Y Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
W Y:s
gG airport tax 机场税
6G}c1nWU alcohol duty 酒精税
h55>{)(E alienation 让与；让渡；转让
MwAJ( alimony 生活费；赡养费
8teJ*sz All Ordinaries Index [AOI] 所有普通股指数
.YR8v1Cp all risks 全险；综合险
Za%LAyT_s All Sales Record for Stock Market 《股票市场成交报告》
6,+nRiZ Allied Capital Resources Limited 新联财务有限公司
2+:'0Krc all-items index [Consumer Price Index] 总指数〔消费物价指数〕
}Eh*x Ota allocation letter 拨款信件
ne*#+Q{E allocation of fund 分配款项；预留款项
#wjH4DT allocation of profit 利润分配；溢利分配
YE\K<T
jH allocation warrant 拨款令
'$[Di'*; allotment 分配；配股
`Mk4sKU\a allotment notice 股份配售通知；配股通知
")%r}:0 allotment of shares 股份分配
[!~}S allowable 可获宽免；免税的
q@ZlJ3%l, allowable business loss 可扣除的营业亏损
M{E{N K allowable expenses 可扣税的支出
NXI[q 'y allowance 免税额；津贴；备抵；准备金
hcyO97@r allowance for debts 债项的免税额
.S7:;%qL6 allowance for depreciation by wear and tear 耗损折旧免税额
"SR5w r allowance for funeral expenses 殡殓费的免税额
m$:&P|!'p allowance for inflation 为通货膨胀而预留的款项；通胀准备金
kjE*9bUc allowance for repairs and outgoings 修葺及支出方面的免税额
R ]P;sk5 allowance to debtor 给债务人的津贴
>1ZJ{s e alteration of capital 资本更改
6 P*O&1hv alternate trustee 候补受托人
[s}/nu~U amalgamation 合并
8r^ ~0nm ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
e_rzA ambit of charges 征税范围；收费范围
S4bBafj[I amended valuation 经修订的估值
%4,?kh``D American Commodities Exchange 美国商品交易所
Qn|+eLY American Express Bank Limited 美国运通银行
Js{= i>D American Stock Exchange 美国证券交易所
HnU Et/ amortization 摊销
6(KmA-!b(O amount due from banks 存放银行同业的款项
URw 5U1 amount due from banks abroad 存放海外银行同业的款项
K9|7dvzC: amount due from holding companies 控股公司欠款
!h: Q amount due from local banks 存放本港银行同业的款项
eW50s`bKY amount due to banks 银行同业的存款
<n^3uXzD amount due to banks abroad 海外银行同业的存款
.~mCXz<x amount due to holding companies 控股公司存款
Gx 'TkU= amount due to local banks 本港银行同业的存款
Z 0* %Rq amount due to outport banks 外埠银行同业的存款
3ZojE ux` amount for note issue 发行纸币的款额
3Aj*\e0t amount of bond 担保契据的款额
o`6|ba amount of consideration 代价款额
y LM"+.?pL amount of contribution 供款数额
rMp9jG@3 amount of indebtedness 负债款额
/;oqf4MF amount of principal of the loan 贷款本金额
u
#~ ;&D*q amount of rates chargeable 应征差饷数额
yZ3nRiuRT amount of share capital 股本额
RH[ +1z8 amount of sums assured 承保款额
JE;+T[I amount of variation 变动幅度
-^SA8y amount of vote 拨款数额
LchnBtjn amount payable 应付款额
&tE.6^F amount receivable 应收款额
/k6fLn2; Amsterdam Stock Exchange 阿姆斯特丹证券交易所
6+` tn analysis 分析
Yc;ec9~ ancillary risk 附属风险
n7l%gA* annual account 周年帐目；周年帐目报表；年度决算；年结
>]?H`>4( annual accounting date 年结日期
|W7rr1]~S annual allowance 每年免税额；年积金；年度津贴；年津
_0(7GE 13p annual balance 年度余额
b{5K2k&, annual disposable income 每年可动用收入
Tlodn7%", annual estimates 周年预算
HOZRYIQB annual fee 年费
! '0S0a8 annual general meeting 周年大会
>NM\TLET~ annual growth rate 年增率；每年增长率
s9j7Psd annual long-term supplement 长期个案每年补助金
PDP[5q r annual pensionable emolument 可供计算退休金的年薪
"A[ b
rG annual report 年报
>/^#Drwb!i Annual Report on the Consumer Price Index 《消费物价指数年报》
UtJ a3ya annual return 周年报表；周年申报表；每年报税表格
`78V%\ Annual Return Rules 《周年报表规则》
S$[k Q|Am annual review of consumer prices 每年消费物价回顾
0 rE(p2 annual roll-forward basis 逐年延展方式
NlF}{ annual salary 年薪
'q{733o annual statement 年度报表；年度决算表
F
L=,YP 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
6`\ ya@ annuitant 年金受益人
^p =L\SJ annuity 年金
KQ`=t annuity contract 年金合约
||e AE) annuity on human life 人寿年金
M+xdHB g antecedent debt 先前的债项
`G$1n#& ante-dated cheque 倒填日期支票
Bf msMW anticipated expenditure 预期开支
ig_2={Q @ anticipated net profit 预期纯利
:i*JnlvZ anticipated revenue 预期收入
X Dz5b., anti-inflation measure 反通货膨胀措施
EKZVF`L anti-inflationary stance 反通货膨胀立场
A6"Hk0Hf apparent deficit 表面赤字
:c] `D > apparent financial solvency 表面偿债能力
n(vDytrj; apparent partner 表面合伙人
g,k zQ}_ application for personal assessment 个人入息课税申请书
cAuY4RV application of fund 资金应用
!#x= JX application to release as liquidator and to destruct the books of accounts and documents
!GK$[9 申请免除清盘人职务及毁灭帐簿与文件
${hz e<g appointed actuary 委任精算师
G/?~\
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appointed auditor 委任核数师；委任审计师
<{J5W6 appointed trustee 委任的受托人
>e& :`2%. appointer 委任人
-?a<qa?$ apportioned pro rata 按比例分摊
GW P d v apportionment 分配；分摊
<4` eQ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
-1r2 K apportionment formula 分摊方程式
LE=k apportionment of estate duty 遗产税的分摊
[QczlwmO appraisal 估价；评估
*"{& FEV appreciable growth 可观增长
0 P|&Pq&IH appreciable impact 显着影响
acW'$@y9?N appreciable increase 可观增长
Q^_/ By@ appreciation 增值；升值
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Ru\_dr2yI} appreciation of the exchange value of Hong Kong dollar 港元汇值上升
1np^([' ih appreciation tax 增值税
U 4,2 br> appropriation 拨款；拨用；拨付
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appropriation account 拨款帐目
}5 9U}@xC Appropriation Bill 拨款法案
lmCZ8 j(FF appropriation-in-aid system 补助拨款办法
Bl; KOR approved assets 核准资产
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t+TYb#Tc approved budget 核准预算
`\Unpp\I approved charitable donation 认可慈善捐款
0pgY1i7 approved charitable institution 认可慈善机构
53O J-m%a approved currency 核准货币；认可货币
$t =O: approved estimates 核准预算
3f76kl(& approved estimates of expenditure 核准开支预算
KeBQH8A1N approved overseas insurer 核准海外保险人
*nTU# U approved overseas trust company 核准海外信托公司
8im@4A +n` approved pooled investment fund 核准汇集投资基金
/VTM 9)u approved provident fund scheme 认可公积金计划
y 'M#z_.z approved provision 核准拨款
ANM g approved redeemable share 核准可赎回股份
~H /2R approved regional stock 认可地区性证券
+M\8>/0oA approved retirement scheme 认可退休金计划
|M~ON= approved subordinated loan 核准附属贷款
% y`7);.q arbitrage 套戥；套汇；套利
>_ \<E!j arbitrageur 套戥者；套汇者
LM l~yqM arbitrary amount 临时款项
>^ _ bD arrangement 措施；安排；协定
`,Vv["^ PB arrears 欠款
-_^c6!i arrears of pay 欠付薪酬
mY&ud>,U: arrears of revenue 逾期未收税款；逾期未收的帐项
kCP$I732 articles of association 组织章程；组织细则；组织章程细则
z3 ?\:Yz Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
`NNf&y)y ascertainment of profit 确定利润
)Hw:E71h2 "Asia Clear" “亚洲结算系统”
@xWdO,# Asia Commercial Bank Ltd. 亚洲商业银行有限公司
EeQ5vqU Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
yJ2B3i@T 4 Asian Development Fund [ADF] 亚洲发展基金
JBX[bx52<r Asian dollar bond 亚洲美元债券
dZ(|uC!? Asian dollar market 亚洲美元市场
4dh+ Asian dollar rate 亚洲美元利率
Ca>& Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
v K '?:}~ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
LXfCmc9|Z asked price 沽盘；喊价；索价；卖方报价
5\4g>5PD assessable income 应评税入息
=hH.zr I6e assessable loss 应评税亏损
5z/Er".P assessable profit 应评税利润
)mN9(Ob! assessable value 应评税值
~6[*q~B assessed profit 估定利润
DPDe>3Mi[ assessed value 经评估价值
u\e\'\ assessment 评税；评定；估价；评税单
zA+@FR? assessment number 评税编号；估价编号
!]?$f= assessment of additional tax 补加税评税
P\R27Jd assessment of performance 业绩评估；实绩评价
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s*xE Assessor 评税主任
+C {p%`< asset price bubbles 资产价格泡沫
A}VYb:u/ asset-backed securities 具资产保证的证券
8HErE< _( assets accretion 资产增值
Qo0H assets and liabilities 资产与负债
r0dDHj~F assets betterment statement 资产递增表；资产改进表
6L4$vJ assets lending 实物放款；有抵押贷款
6j9)/ H P assets of the company passing on the death 死者去世时转移的公司资产
c+' =hR[ assets pledged as security for liabilities 用作负债抵押的资产
& *,:1=p assets portfolio 资产投资组合
c| ~6Ie assets price 资产价格
QB{rVI>mI! assets quality 资产质素
}xb=< assets realization 资产变现
OEgI_= B assets refinancing arrangement 资产再集资安排
le >Wm& E assets securitization 资产证券化
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F`? assets situated outside Hong Kong 在香港以外地方的资产
qoU3"8 assets stripping 削减资产；拆卖资产
df*w>xS assets value 资产值
RuR t0Sd3 assignee 承让人
f"5g>[ 1 assignment 转让；转让书；转让契
+Ezgn/bS& assignment of interest 权益转让
JWO= !^ assignment of letters patent and trade mark 专利证书及商标转让
= P77"Dd assignment of property 物业转让；物业转让书
TYgQJW? assignment right 转让权
|$lwkC)O assignor 转让人
o >D associate 有联系的人；有关连人士；相联者；合伙人；联系人
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8 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
h5zVGr associate member 附属会员
t!;/ Z6\Pb associated body corporate 相联法人团体
R MYP" associated company 相联公司；联属公司
-e@! associated corporation 相联法团
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6C Association of Chartered Certified Accountants [ACCA] [United Kingdom]
}-<zWI {p 公认会计师公会〔英国〕
qCMl!g' Association of Futures Exchange Brokers 香港期货经纪协会
]dPZ .r Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
vwGeD|Fb5 association of underwriters 承保人组织
hsLzj\)6 assumption of control 接管
hP@(6X," assurance 担保；保险；转易；转易书
wo^Sy41bF assurance of interest 权益的转易
(&\aA 0-}H at 19XX price 按一九ＸＸ年价格计算
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+h at a discount 按赔价计算；按贴水价格计算；打折扣
ik,lSTBD at a premium 按溢价计算；按升水价格计算
in%;Eqk at call 通知付款；按通知
PH 4%R]{8{ at constant market price 按固定市价计算
S[:xqzyDg at constant price 按固定价格计算
irBDGT~ at cost 按成本计算
g ^>#^rLU at current market price 按当时市价计算；按现时市价计算
v Y|! at current price 按当时价格计算；按现时价格计算
V _^@ at factor cost 按要素成本计算；按生产要素成本计算
H^%.=kf at money-of-the-day price 按付款当日价格计算
-`c :}m at or better 按指定或较佳价位〔买卖指令〕
6)gd^{ at par 按面值计算；平价
kAzd8nJ' at sight 见票即付
q" @ at the close 按收市盘
`cB_.& at the opening 按开市盘
748CD{KxW attestation 见证；见证条款
uZ6 d35MJ at-the-money option 平价期权
/'DwfX attorney 受权人；受托代表人
V~{
_3YY attornment 新拥有人承认书
,K9f_bv attributable profit 可归属利润
t` ^ Vb-
attributable share value 可归属股份价值
,Fqz e/ Auckland Stock Exchange 奥克兰证券交易所
pb;")Q' auction 拍卖
(zo^Nn9VJ auctioneer 拍卖商
,2[ra9n audit 审计；核数
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Audit Commission 审计署
Bo_ym36N Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
TJ@Cj y% 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〕
-C7 FuD[Xw audit review 帐目审查
#TJk-1XM*q Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
m@xi0t audited account 审计帐目；经审计的帐目
;-mdi/*g audited annual account 经审计的周年帐目
1' w:`/_ audited balance sheet 经审计的资产负债表
y WIm&Q: auditor 核数师；核数主任；审计师
Xo5$X 7m auditor's certificate 核数师证明书；审计师证明书
h\[\\m
O auditor's report 核数师报告；审计师报告
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[~` Aussie bond 澳元债券
y7u^zH6wj austerity budget 紧缩预算
y &T &1o Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
8s}J!/2 Australia All Ordinaries Index 澳洲所有普通股票指数
zi] %Zp Australian Dollar [AUD] 澳元
jh ez Australian Options Market 澳大利亚期权市场
.q`{Dgc~ Australian Securities Commission 澳洲证券事务监察委员会
#G^A-yjn Australian Society of Certified Practising Accountants 澳洲执业会计师公会
B~WtZ-%%E Australian Stock Exchange 澳大利亚证券交易所
Dma.r Austrian Schilling [ATS] 奥地利先令
`\ $8`Zb; authentication 认证；鉴证
pNaiXu3 authority to purchase 委托购买证；委购书
Y0uvT7+[hi authorization 认可；核准；授权；授权书
VA Q)Hc] authorization by direction 指示授权
[ .yJV` authorization by instruction 指令授权
=5]n\"/ authorization by warrant 令状授权
?^ !,vh authorization of unit trust 单位信托的认可
yOXO)u1n authorized agent 指定代理人
Q'NmSX)0 authorized capital 法定资本
9>*c_ authorized clerk 出市员
Rhgj&4 authorized dealer 认可交易商
LC69td& authorized financial institution 认可财务机构
w:=V@-S 8 authorized fund 认可基金
(-yl|NFBw authorized fund house 获授权的基金公司；认可基金公司
[ W,|kDK authorized institution 认可机构
GUp; AoQ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
H ZJL/=; authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
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khE authorized insurer 获授权保险人；获认可承保人
pgc3j P! authorized investment 特准投资项目
&K%aw authorized person 获授权人
SOh-,c\C authorized representative 获授权代表
;6;H*Y0,|E authorized share capital 法定股本
P~$< X automated quotation system 自动报价系统
'A{h iY Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
R'K/t|MC 自动交易系统〔香港期货交易所有限公司〕
eBr4O i automatic adjustment mechanism 自动调整机制
c=p=-j=.J automatic adjustment system 自动调整系统
T.&7sbE_ Automatic Clearing House 自动票据交换所
XJ\hd, R automatic exchange rates accumulation system 自动化汇率累集系统
3fS}:!sQ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
!AHAS automatic teller machine [ATM] 自动柜员机
;<Qdy`
T autopay 自动转帐
_]>JB0IY available assets 可用资产
Csst[3V available fiscal reserve 现存财政储备
S \C*iGeqJ available profit 可用利润
'?Bg;Z'L % Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
)najO *n average 平均；平均数；海损
T|4snU2M average basic salary 平均基本薪金
| hzT; average consumer expenditure 平均消费开支；一般消费开支
?Hz2 -Cn average cost 平均成本
1 i|.h average cost of land production 增辟土地平均成本
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:7+Y average daily turnover 平均每日成交额
6F0(aGs average daily wage rate 平均每日工资率
v"6 \=@ average expenditure pattern 平均开支模式
5 9 2;W-y average growth rate 平均增长率
rGwIcx(% average net fixed assets 固定资产平均净值
>l1 r,/\\ average of relatives 相对价格平均数
x"B' zP average price 平均价格
Utl
t < average propensity to consume 平均消费倾向；一般消费倾向
loOOmHhJ& average propensity to save 平均储蓄倾向；一般储蓄倾向
P_4 DGW average rate 平均率
L ubrn"128 average revenue 平均收入；平均收益
cnN OZ$) average stock 平均库存；平均存货
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average yearly rent 平均年租
gT52G? - avoidance of double taxation 避免双重课税
4YA./j%' avoidance of tax 避税
