A:
i},d[ A share Ａ股；甲类股份
fj cr<&{: abatement of tax 减税；减扣免税额
28 ja-1dB ABN AMRO Bank N.V. 荷兰银行
gU~
L@R_D above-the-line expenditure 线上项目支出；经常预算支出
n%n'1AUP: above-the-line receipt 线上项目收入；经常预算收入
R9Ldl97' ABSA Asia Limited 南非联合亚洲有限公司
# t){ 4J absolute change 绝对数值变更
)y(oHRCp-> absolute expenditure 实际开支
&<`-:x1 2_ absolute guideline figure 绝对准则数字
u2 Y N[|V absolute interest 绝对权益
re]%f"v:5 absolute order of discharge 绝对破产解除令
Ndo}Tk! absolute profit margin 绝对利润幅度
J_|7$
l/ absolute value 实值；绝对值
4C6=77Jr absolutely vested interest 绝对既得权益
$y8mK|3.3u absorbed cost 已吸收成本；已分摊成本
&ycjSBK absorption 吸收；分摊；合并
0T(O'v}. absorption rate 吸收率；摊配率；分摊率
E1#H{ )G ACB Finance Limited 亚洲商业财务有限公司
K4_~ruhr acceptable form of reciprocity 合理的互惠条件
N`f!D>b:dn acceptable rate 适当利率；适当汇率
c$.UE acceptance agreement 承兑协议
FMoJ"6Q acceptance for honour 参加承兑
Ih(:HFRMq6 acceptor 承兑人；接受人；受票人
:D DO= acceptor for honour 参加承兑人
y:~eU accident insurance 意外保险
,|6Y \L Accident Insurance Association of Hong Kong 香港意外保险公会
S> .q 5 accident insurance scheme 意外保险计划
UVz=QEuYb accident year basis 意外年度基准
P`7ojXy accommodation 通融；贷款
uijq@yo8- accommodation bill 通融票据；空头票据
/g13X,.H accommodation party 汇票代发人
n'q
aR<bY account balance 帐户余额；帐户结余
$I\))*a account book 帐簿
d:A\<F account collected in advance 预收款项
+d.u##$ account current book 往来帐簿
Um/CR! account of after-acquired property 事后取得的财产报告
+8]W\<Kp account of defaulter 拖欠帐目
T:be 9 5!, account payable 应付帐款
x6"/ z account payee only [A/C payee only] 只可转帐；存入收款人帐户
1aBD^^Y account receivable 应收帐款
GVeL~Q account receivable report 应收帐款报表
v hRu `Yb account statement 结单；帐单；会计财务报表
-)p@BtMS account title 帐户名称；会计科目
>Dk1axZ!>/ accountant's report 会计师报告
AU3auBol
^ Accountant's Report Rules 会计师报告规则
Jw2B&)k/ accounting and auditing procedure 会计与审计程序；会计与核数程序
MKV=m8G= Accounting Arrangements 《会计安排》
2r
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9
aY'0wa accounting by Official Receiver 破产管理署署长呈交的帐目
65'`uuPx Accounting Circular 《会计通告》
Qk?jG XB>^ accounting class 会计类别
^!q 08`0 accounting date 记帐日期；会计结算日期
eVJ= .?r accounting for money 款项核算
< 9=zP/Q Accounting Officer 会计主任
X'YfjbGo accounting period 会计报告期；会计期
qsD?dH i7 accounting policy 会计政策；会计方针
wYZy e^7 accounting practice 会计惯例
W/b"a? wE{ accounting principle 会计准则
W,xi> 5k accounting record 会计记录
B 0 6s6Q accounting report 会计报告
xt? 3_?1 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
-k WO2 Accounting Society of China 中国会计学会
ue,#, 3{m accounting statement 会计报表
-L+\y\F accounting system 会计制度；会计系统
rd XCWK$E accounting transaction 会计事项；帐务交易
n;e."^5 accounting treatment 会计处理
;7;zhJs1t accounting year 会计年度
?lu_}t ] accretion 增值；添加
,lrYl!, accrual 应计项目；应累算数目
kEp.0wL' accrual basis 应计制；权责发生制
X(4s;i accrual basis accounting 应计制会计；权责发生制会计
<E D8"~_ accrue 应累算；应计
O ]c=Yyl accrued benefit 应累算利益
2 9&sydu accrued charges 应计费用
^wvH,>Yo accrued cumulative preference share dividend 应累算的累积优先股股息
qXXYF>Z- accrued expenses 应累算费用
CkmlqqUHC accrued interest payable 应付利息；应计未付利息
xR\D(FLV S accrued interest receivable 应收利息；应计未收利息
Hlz'a1\:O] accrued right 累算权益
p w0Px accruing profit 应累算的利润
f 1sy9nQs accumulated fiscal reserve 累积财政储备
5oVLv4Z9u accumulated profit 累积利润；滚存溢利
%M|Z}2qv accumulated reserve 累积储备
L4MxU 2 accumulation of surplus income 累积收益盈余
xnJjCEZ acquired assets 既得资产
x, G6\QmA acquisition 收购；购置；取得
i}.{m Et acquisition cost 购置成本
5LDQ^n acquisition expenses 购置费用
s/r5,IFR acquisition of 100% interest 收购全部股权
;b, -$A acquisition of control 取得控制权
'CP/ym f/a acquisition of fixed assets 购置固定资产
<m?GJuQ' acquisition of shell “买壳”
*LY ~l acquisition price 收购价
+P>Gy`D 9 act of God 天灾
uPa/,"p acting partner 执事合伙人
F?*D r active market 买卖活跃的市场；交投畅旺的市场；旺市
43vG gGW active partner 积极参与的合伙人
\4[c}l active trading 交投活跃
{Q{lb(6Ba actual circulation 实际流通
* ge].E actual cost 实际成本
^+( A&PyP? actual expenditure 实际开支；实际支出
*>H M$.?Q actual income 实际入息；实际收入；实际收益
r]8wOu-' actual market 现货市场
Q%M'[L?[ actual price 现货价；实际价格
+ ")qi = actual profit 实际利润
{DKXn `V actual quotation 实盘；实际价位；实际报价
F{#N6,T actual year basis 按实际年度计算
!yoSMI- actuals 实货
)e4WAlg8c actuarial investigation 精算调查
O"_erH\nk actuarial principle 精算原则
2rK-X_} actuarial report 精算师报告
!^c:'I>~ Actuarial Society of Hong Kong 香港精算学会
o|R*POM actuarial valuation 精算师估值
"Y"t2 l_n actuary 精算师
FK4nz2&4 ad referendum agreement 暂定协议；有待覆核的协定
A)b)ff , ad valorem duty 从价税；按值征税
CL)1Q ad valorem duty system 从价税制
vjexx_fq
ad valorem fee 从价费
dzjB UD ad valorem tariff 从价关税
:BewH?Ku additional allowance 额外免税额
Az LbD2P l additional amount for unexpired risk 未过期风险的额外款额
8m#}S\m additional assessable profit 补加应评税利润
3v8V*48B$ additional assessment 补加评税
}-REBrb- additional commitment 额外承担
r;&]?9)W0 additional commitment vote 额外承担拨款
-mev%lV additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Ze [g0" additional dependent parent allowance 供养父母额外免税额
?z \q Mu additional provision 额外拨款
6%\7.h additional stamp duty 附加印花税
.ujs`9d_- additional tax 补加税罚款；补加税款
\_*?R,$3Y, Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
S5: "_U adjudged bankrupt 被裁定破产
(PCimT=5 adjudicated bankrupt 裁定破产人
|<|28~# adjudication fee 裁定费；评定印花税额手续费；评估契据费
n/9 LRZD|w adjudication of bankruptcy 裁定破产；宣告破产
9 _M H adjudication of insolvency 裁定无力偿还债务
JcvHJ0X~a adjusted actual 经调整的实数；调整后的实数
J6@(X8w{j adjusted current assets 经调整的流动资产；调整后的流动资产
^4xlZouCb adjusted figure 经调整的数字；调整后的数额
&&( 4n?
adjusted liabilities 经调整的负债；调整后的负债
%Y)PH-z adjusted loss 经调整的亏损；调整后的亏损
e.)yV'%L adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
}};j2 adjusted profit 经调整的利润；调整后的利润
Ze$^ UR adjusted surplus 经调整的盈余额；调整后的盈余额
SQO>}#qm adjusted value 经调整的价值；调整后的价值
i Q]T+}nn_ adjustment 调整；修订；理算〔保险〕
]y1$F
Ir+ adjustment centre 调剂中心
wQo6!H "K adjustment lag 调整过程的时间差距；调整时差
^%K1R; adjustment mechanism 调整机制
>,w\lf9 adjustment of loss 亏损调整
rh:s
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!(MA5 L- adjustment range 调整幅度
Z^/z administered exchange rate 受管制汇率
nZ 2mEt Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
fWtb mUq administration expenses 行政费用
A&NC0K}G! administration fee 手续费；行政费
I3}HNGvU administration in bankruptcy 破产管理
*6 z'+' administration order 遗产管理令
zh#OD{ administrator 管理人；遗产管理人
ue6/EN;} administrator of the estate 遗产管理人
WL
IDw@fv admission of debt 债项承认书
bm|Jb"T0b admission of proof 接纳债权证明
)1Z J advance 放贷款项；垫付款项；预支款项；预付款项
W,9k0t advance account 暂支帐目；预付款帐户
,(@Y%UW: advance compensation 预付补偿金
Dg9--wI}I9 advance from shareholder 股东垫款
"k\Ff50 advance pending reimbursement 预支以待日后付还
p z*/4 advanced economy 先进经济体系
M-&^
advancement 预付；预付财产
Sa h<sb= advances warrant 垫款令
}$&T
O$LX advancing 贷出
0UM@L
}L adverse balance 逆差
K^z5x#Yj adverse exchange 逆汇
x*,q
Rew advertisement addressed to shareholders 在报章刊登的致股东通告
dK0}% ]i3# advice for collection 托收通知书
eeI9[lTw advice of drawing 提款通知书；汇票通知书
/I`cS%U advice of payment 付款通知
g[=\KrTSg Advisory Committee [Securities and Futures Commission]
.-C+0L1 j 谘询委员会〔证券及期货事务监察委员会〕
E>l#0Zw Advisory Committee on Diversification 经济多元化谘询委员会
2R_opbw affidavit 誓章；遗产申报誓章
C,OB3 y affidavit of no receipt 述明无收款的誓章
G<">/_jn affiliate 联号；联营公司；附属公司
z{D$~ ob affiliated company 附属公司；联号；联营公司
\28b_,i+ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
~# h E&nq affordability 负担能力
)E[
Q African Development Bank [AfDB] 非洲开发银行
?;AL F after-acquired property 事后取得的财产
7})!>p ) after-hours dealing 市后交易
)9A<fwpN after-tax profit 税后盈利；税后利润；税后溢利
fw(j6:p agency agreement 代理协议
MYDf`0{$_a agency expenses 代理机构的开支
jt'Y(u]2 agency fee 代理费
S+_A
<p Agency Law 《代理法》
0] :*v? agent 代理人；承销人
J- eA,9J agent of company 公司代理人
9:CVN@E agent's fee 代理人费；经纪费
J]=aI>Ow aggregate 总计；总数；总体数字
3%vx' 1 h[ aggregate amount 总款额；总额
?v ht~5' aggregate assets and liabilities 总体资产与负债
?j&~vy= T aggregate at constant price 按固定价格计算的总体数字
1eE]4Z4Q aggregate demand 总需求
JhMrm% aggregate gross position 总持仓量
|(J
?#? aggregate limit 总限额
Sg_-OX@f aggregate of salaries tax 合计薪俸税
~$y#(YbH aggregate performance 总体表现；总体业绩
oSu|Y n aggregate supply 总体供应
y7;XOPm aggregate surplus 总盈余
AXNszS%4 aggregate total 整体总额
a!^ -~pH: aggregate value 总值；合计价值
<M =W)2D7 aggregated basis 合计基准
zal3j ^ aggregated net chargeable income 合计应课税入息实额
DMK"Q#Vw aggregation 合并计算；合计；总和
|04}zU%N aggregation of incomes of husband and wife 夫妇入息合并计算
XDrlJvrPL aggregation of property 财产的总和
)'K!)?&d agio 差价；贴水
d 40'3]/{ 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》
vZ_DG}n11 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
W)$|Hm:H 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
5x1%oC Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
cOZajC<G 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
9|G=KN)P: Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
"b1R5(Ar 《香港政府和大韩民国政府关于相互促进和保护投资协定》
K;ry4/Vap agreement for a settlement 授产协议
^;bGP.!p agreement for assignment 转让协议
, h wf agreement for sale 售卖协议；买卖协议
',J%Mv>Yf agreement for sale and purchase 买卖协议
-?%{A%' agreement for the payment of interest 支付利息协议
M$>WmG1~D agreement for the repayment of money 还款协议
1 ^ WA agreement of reinsurance 再保险协议
QX.F1T 2e? Agricultural Bank of China 中国农业银行
8&2gM air passenger departure tax 飞机乘客离境税
Skk3M? Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
VvM U) airport tax 机场税
Tl/Dq(8JH alcohol duty 酒精税
^Lg{2hjj alienation 让与；让渡；转让
soQv?4 alimony 生活费；赡养费
!Lg}q!*%>V All Ordinaries Index [AOI] 所有普通股指数
qG2\` +v all risks 全险；综合险
E3.W#=o All Sales Record for Stock Market 《股票市场成交报告》
6Ymo %OT Allied Capital Resources Limited 新联财务有限公司
V)?x*R*T) all-items index [Consumer Price Index] 总指数〔消费物价指数〕
# :ED 0</ allocation letter 拨款信件
`M pC<sit allocation of fund 分配款项；预留款项
PE;0
jgsiI allocation of profit 利润分配；溢利分配
q I V`zZc allocation warrant 拨款令
6q
xUT allotment 分配；配股
z5o9\.y({ allotment notice 股份配售通知；配股通知
xt<,
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{7pE9R 5 allowable 可获宽免；免税的
/bNVg K`L5 allowable business loss 可扣除的营业亏损
L/ICFa .G allowable expenses 可扣税的支出
t-<[._: + allowance 免税额；津贴；备抵；准备金
2Z I pzH/8 allowance for debts 债项的免税额
8w@W8(3B allowance for depreciation by wear and tear 耗损折旧免税额
! 4^L $ allowance for funeral expenses 殡殓费的免税额
%BYlbEx allowance for inflation 为通货膨胀而预留的款项；通胀准备金
C)3$";$5) allowance for repairs and outgoings 修葺及支出方面的免税额
h}B# 'e allowance to debtor 给债务人的津贴
tpx3:| alteration of capital 资本更改
<,]CV o alternate trustee 候补受托人
n]ppO
U|[ amalgamation 合并
c&I,e ds ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
h> 5~
(n8 ambit of charges 征税范围；收费范围
B|q 3;P amended valuation 经修订的估值
! ,(bXa\^ American Commodities Exchange 美国商品交易所
$qyM
X[ American Express Bank Limited 美国运通银行
>G3 J3P( American Stock Exchange 美国证券交易所
7i|hlk; amortization 摊销
o}^vREO amount due from banks 存放银行同业的款项
yV]-Oa$*s0 amount due from banks abroad 存放海外银行同业的款项
zC>(!fJqq amount due from holding companies 控股公司欠款
'`goy%Wd amount due from local banks 存放本港银行同业的款项
C K`3 amount due to banks 银行同业的存款
WbD C amount due to banks abroad 海外银行同业的存款
ofrlTw&o amount due to holding companies 控股公司存款
;| $]Qq amount due to local banks 本港银行同业的存款
)i6U$,] amount due to outport banks 外埠银行同业的存款
$ b
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F 0 ivL` amount of bond 担保契据的款额
k s` amount of consideration 代价款额
;Q,).@<C amount of contribution 供款数额
|s3HeY+Co amount of indebtedness 负债款额
P A-0FlV| amount of principal of the loan 贷款本金额
g7Q*KA+ amount of rates chargeable 应征差饷数额
*ej o6 > amount of share capital 股本额
HOQ
_T4 amount of sums assured 承保款额
:~A1Ud4c amount of variation 变动幅度
Y"\T*lK a amount of vote 拨款数额
3<' Q`H > amount payable 应付款额
(XIq?c1T amount receivable 应收款额
#]\G*>{ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
zl8 \jP analysis 分析
I(kIHjV| ancillary risk 附属风险
)
ImIPSL annual account 周年帐目；周年帐目报表；年度决算；年结
b%~3+c annual accounting date 年结日期
R\Ynn^w
annual allowance 每年免税额；年积金；年度津贴；年津
VflPNzixb! annual balance 年度余额
m&z %kVsg] annual disposable income 每年可动用收入
7;s0m0<% ~ annual estimates 周年预算
: )V0zHo&( annual fee 年费
au}0PnA; annual general meeting 周年大会
u$/2XO annual growth rate 年增率；每年增长率
EV,NJ3V annual long-term supplement 长期个案每年补助金
_TcQ12H 5< annual pensionable emolument 可供计算退休金的年薪
X'Il:SK annual report 年报
!J?=nSu Annual Report on the Consumer Price Index 《消费物价指数年报》
OsSiBb,W79 annual return 周年报表；周年申报表；每年报税表格
Ly/~N/<\ Annual Return Rules 《周年报表规则》
_j<M} annual review of consumer prices 每年消费物价回顾
iuk8c.TAR annual roll-forward basis 逐年延展方式
%>:)4A annual salary 年薪
:<7>-+pa annual statement 年度报表；年度决算表
V^5k> `A Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
3UtXxL&L` annuitant 年金受益人
j<-o{6r annuity 年金
kX .1# %Ex annuity contract 年金合约
b6$ A@ b annuity on human life 人寿年金
9oN'.H^ antecedent debt 先前的债项
m3!MHe~t ante-dated cheque 倒填日期支票
TV>R(D3T/ anticipated expenditure 预期开支
8;Bwz RtgT anticipated net profit 预期纯利
p~;z"Z anticipated revenue 预期收入
(2\ek ct ^ anti-inflation measure 反通货膨胀措施
~map5 @Kd anti-inflationary stance 反通货膨胀立场
ae Lo;!Jh apparent deficit 表面赤字
[&k k apparent financial solvency 表面偿债能力
EBE>&{%$^ apparent partner 表面合伙人
<@ex})su application for personal assessment 个人入息课税申请书
LzSusjEW@ application of fund 资金应用
b 020U>)v application to release as liquidator and to destruct the books of accounts and documents
$zA[5}{ZtQ 申请免除清盘人职务及毁灭帐簿与文件
q'-l; V| appointed actuary 委任精算师
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appointed auditor 委任核数师；委任审计师
f! Nc + appointed trustee 委任的受托人
ZrT|~$*m` appointer 委任人
<; Z~ vZ] apportioned pro rata 按比例分摊
M P&4}De apportionment 分配；分摊
U~@B%Msb
L Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
7n/I'r apportionment formula 分摊方程式
(=B7_j rl apportionment of estate duty 遗产税的分摊
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/eSby appraisal 估价；评估
| 2` $g appreciable growth 可观增长
sWzXl~JbF appreciable impact 显着影响
KFG^vmrn appreciable increase 可观增长
e7AI&5Eg{ appreciation 增值；升值
`l40awGCz appreciation against other currencies 相对其他货币升值
!b8|{#qh. appreciation of the exchange value of Hong Kong dollar 港元汇值上升
c)~|#v appreciation tax 增值税
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> appropriation 拨款；拨用；拨付
u"$HWB~@z appropriation account 拨款帐目
7#*CWh1BNO Appropriation Bill 拨款法案
w|*G`~l09 appropriation-in-aid system 补助拨款办法
T<, tC" approved assets 核准资产
wm [d5A4 approved basket stock 认可一篮子证券
\Le #+ P approved budget 核准预算
zq>"a&Y, approved charitable donation 认可慈善捐款
` ,=p\g|D approved charitable institution 认可慈善机构
?bi^h/ f approved currency 核准货币；认可货币
D4S?b ZFHo approved estimates 核准预算
j 0 NPd^ approved estimates of expenditure 核准开支预算
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approved overseas insurer 核准海外保险人
*Z(C' )7r approved overseas trust company 核准海外信托公司
9
f/tNQ7W approved pooled investment fund 核准汇集投资基金
e' ;c8WF3E approved provident fund scheme 认可公积金计划
EB<tX`Wp approved provision 核准拨款
f3|=T8"t approved redeemable share 核准可赎回股份
j-\u_#kx% approved regional stock 认可地区性证券
:WTvP$R approved retirement scheme 认可退休金计划
S$:S*6M@" approved subordinated loan 核准附属贷款
'B:De"_(N arbitrage 套戥；套汇；套利
Q%d[ U4@ arbitrageur 套戥者；套汇者
*#9kFz- arbitrary amount 临时款项
v^E2!X arrangement 措施；安排；协定
+ a@SdWf arrears 欠款
X2 kLbe arrears of pay 欠付薪酬
}eK*) arrears of revenue 逾期未收税款；逾期未收的帐项
\zDV|n~{w articles of association 组织章程；组织细则；组织章程细则
.b)(_* Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
nrhpI d ascertainment of profit 确定利润
4tKf "Asia Clear" “亚洲结算系统”
A Mfu|%ZL Asia Commercial Bank Ltd. 亚洲商业银行有限公司
hzVO.Q* Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
} /FM#Xh Asian Development Fund [ADF] 亚洲发展基金
r{;4(3E2 Asian dollar bond 亚洲美元债券
1#RA+d( Asian dollar market 亚洲美元市场
YH $`r6\S Asian dollar rate 亚洲美元利率
\dbtd hT;Z Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
g-uFs s Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
ee\z U~ asked price 沽盘；喊价；索价；卖方报价
*Y?]="8c#; assessable income 应评税入息
>u[ln@ l assessable loss 应评税亏损
1 .k}gl0< assessable profit 应评税利润
_~<TAFBr assessable value 应评税值
uf3 gVS_h= assessed profit 估定利润
I9 aber1 assessed value 经评估价值
{(Z1JoSl assessment 评税；评定；估价；评税单
EFO Q;q assessment number 评税编号；估价编号
.l'QCW9 assessment of additional tax 补加税评税
`/iN%ZKum assessment of performance 业绩评估；实绩评价
9LRY Assessor 评税主任
=7@ asset price bubbles 资产价格泡沫
k{8N@&D asset-backed securities 具资产保证的证券
pp _ddk assets accretion 资产增值
>0$5H]1u assets and liabilities 资产与负债
>H! 2Wflm assets betterment statement 资产递增表；资产改进表
|a3b2x, assets lending 实物放款；有抵押贷款
--D`YmB assets of the company passing on the death 死者去世时转移的公司资产
I C42O_^ assets pledged as security for liabilities 用作负债抵押的资产
69L&H!<i: assets portfolio 资产投资组合
]kvE+m&p}^ assets price 资产价格
'93& ? assets quality 资产质素
c " HCc] assets realization 资产变现
Jl}7]cVq# assets refinancing arrangement 资产再集资安排
}=)"uv assets securitization 资产证券化
93,ExgFt assets situated outside Hong Kong 在香港以外地方的资产
o!&*4>tF assets stripping 削减资产；拆卖资产
)A"7l7?.n) assets value 资产值
:W55JD' assignee 承让人
BJTljg( {o assignment 转让；转让书；转让契
**[p{R]8o assignment of interest 权益转让
D':A-E assignment of letters patent and trade mark 专利证书及商标转让
uEY 5&wX` assignment of property 物业转让；物业转让书
,;}RIcvQV assignment right 转让权
"b;?2_w:E assignor 转让人
=cY]cPO associate 有联系的人；有关连人士；相联者；合伙人；联系人
H2p;J#cv@ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
q3t@)+l>* associate member 附属会员
2Ev, dWV associated body corporate 相联法人团体
g'@+#NMw associated company 相联公司；联属公司
Pd?YS!+S associated corporation 相联法团
N11am Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Orgje@c{ 公认会计师公会〔英国〕
oKiu6= Association of Futures Exchange Brokers 香港期货经纪协会
&aU+6'+QXB Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
8 iB}a\]B association of underwriters 承保人组织
([A;~ p;n assumption of control 接管
.l!Z=n| assurance 担保；保险；转易；转易书
Adm`s . assurance of interest 权益的转易
9`{cX at 19XX price 按一九ＸＸ年价格计算
'rg V]Oy at a discount 按赔价计算；按贴水价格计算；打折扣
vJ s /ett at a premium 按溢价计算；按升水价格计算
7 #`:m |$ at call 通知付款；按通知
"~ 6B C at constant market price 按固定市价计算
k5/}S@F8 at constant price 按固定价格计算
t!$/r]XM h at cost 按成本计算
uq_SF.a 'v at current market price 按当时市价计算；按现时市价计算
"k/x+%!Spc at current price 按当时价格计算；按现时价格计算
nNr3'6lz at factor cost 按要素成本计算；按生产要素成本计算
BH1To&ol at money-of-the-day price 按付款当日价格计算
aJ ts at or better 按指定或较佳价位〔买卖指令〕
>#Y q&@G at par 按面值计算；平价
Bf.RYLsh6 at sight 见票即付
xYq8\9Qb at the close 按收市盘
:A[/;|& at the opening 按开市盘
H#:Yw|t attestation 见证；见证条款
im`^_zebj at-the-money option 平价期权
){Y2TWW&0 attorney 受权人；受托代表人
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q"; attornment 新拥有人承认书
62 q-7nV attributable profit 可归属利润
Y;WrfO$J attributable share value 可归属股份价值
- K{ID$!p Auckland Stock Exchange 奥克兰证券交易所
!~#31kL& auction 拍卖
R_&>iu'[ auctioneer 拍卖商
1vr/|RWW audit 审计；核数
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wp Audit Commission 审计署
&DV'%h>i= Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
9cQSS'`F 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
{rDZKy^f audit review 帐目审查
uo^>95lkv Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
T/ov0l_ audited account 审计帐目；经审计的帐目
f$/D? q3N audited annual account 经审计的周年帐目
?bEYvHAzg audited balance sheet 经审计的资产负债表
L r,$98Dy auditor 核数师；核数主任；审计师
-llujB%;,e auditor's certificate 核数师证明书；审计师证明书
Z'~5L_.]Ai auditor's report 核数师报告；审计师报告
? !ig/ufZ Aussie bond 澳元债券
QZY (S*Up austerity budget 紧缩预算
H0S 7k`. Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
-p 1arA Australia All Ordinaries Index 澳洲所有普通股票指数
Cn,dr4J[ Australian Dollar [AUD] 澳元
^s-3U Australian Options Market 澳大利亚期权市场
>Y:ou N~< Australian Securities Commission 澳洲证券事务监察委员会
Qj~0vx! Australian Society of Certified Practising Accountants 澳洲执业会计师公会
W$ &Q.Z Australian Stock Exchange 澳大利亚证券交易所
mnePm{ Austrian Schilling [ATS] 奥地利先令
fAK authentication 认证；鉴证
l/]P6 @N authority to purchase 委托购买证；委购书
>wn&+%i& authorization 认可；核准；授权；授权书
W ^x[ma z authorization by direction 指示授权
@1pdyKK authorization by instruction 指令授权
B3D4f YQ authorization by warrant 令状授权
gm8H)y, authorization of unit trust 单位信托的认可
^ a]:GPc authorized agent 指定代理人
nL$tXm-x authorized capital 法定资本
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{ `o xD authorized clerk 出市员
%ug`dZ/ authorized dealer 认可交易商
ZE9*i} r
authorized financial institution 认可财务机构
OygYP authorized fund 认可基金
?E`J-ncP authorized fund house 获授权的基金公司；认可基金公司
_tjH=Ff$ authorized institution 认可机构
%w@( V([(c authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
1 >Op)T>{c authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
qIk6S6 authorized insurer 获授权保险人；获认可承保人
i|<*EXB" authorized investment 特准投资项目
4bO7rhve authorized person 获授权人
?;$g, 2n authorized representative 获授权代表
XDn$=`2 authorized share capital 法定股本
YpWu\oP automated quotation system 自动报价系统
PU8R
0r2k\ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
&^}w| J? 自动交易系统〔香港期货交易所有限公司〕
'? d[ ip automatic adjustment mechanism 自动调整机制
0-5:"SN' automatic adjustment system 自动调整系统
$R^"~|m3M Automatic Clearing House 自动票据交换所
h1BdASn_ automatic exchange rates accumulation system 自动化汇率累集系统
N\p 3* # M Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Z d%*,\ `S automatic teller machine [ATM] 自动柜员机
NzEuiI} autopay 自动转帐
}b-?Dm_H available assets 可用资产
[~J4:yDd= available fiscal reserve 现存财政储备
:( `Q4D~l available profit 可用利润
P vtf_Qo^ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
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| average 平均；平均数；海损
>Nov9<p average basic salary 平均基本薪金
PBUc9/ average consumer expenditure 平均消费开支；一般消费开支
)a.U|[:y[+ average cost 平均成本
& 1I0i[R average cost of land production 增辟土地平均成本
-Oo$\=d average daily turnover 平均每日成交额
{ d/k0H average daily wage rate 平均每日工资率
| o?@Eh average expenditure pattern 平均开支模式
/5o~$ S average growth rate 平均增长率
"e (N h%t average net fixed assets 固定资产平均净值
@M(vaJB8u average of relatives 相对价格平均数
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w_ Ew average price 平均价格
shi#K<gVC average propensity to consume 平均消费倾向；一般消费倾向
?e BN_a,r6 average propensity to save 平均储蓄倾向；一般储蓄倾向
9;@6iv average rate 平均率
Fv3fad@x average revenue 平均收入；平均收益
#R)$nv:h?^ average stock 平均库存；平均存货
{C<ch@sR average yearly rent 平均年租
L.8-nTg"y avoidance of double taxation 避免双重课税
s)-=l _4 T avoidance of tax 避税
