A:
<< XWL: A share Ａ股；甲类股份
N4L#$\M abatement of tax 减税；减扣免税额
"/#=8_ f ABN AMRO Bank N.V. 荷兰银行
K{vn[} above-the-line expenditure 线上项目支出；经常预算支出
bE6:pGr above-the-line receipt 线上项目收入；经常预算收入
-zSkon 2Y^ ABSA Asia Limited 南非联合亚洲有限公司
&{gD(QG absolute change 绝对数值变更
l(B(g PvU absolute expenditure 实际开支
ab@1 JAgs absolute guideline figure 绝对准则数字
VhfM j| absolute interest 绝对权益
o`{@':%D` absolute order of discharge 绝对破产解除令
?as1^ ~ absolute profit margin 绝对利润幅度
U3 -cH absolute value 实值；绝对值
ua8Burl7 absolutely vested interest 绝对既得权益
)%(V.?eW absorbed cost 已吸收成本；已分摊成本
Q7{/ T 0 absorption 吸收；分摊；合并
7_ G$& absorption rate 吸收率；摊配率；分摊率
mne?r3d ACB Finance Limited 亚洲商业财务有限公司
O]1aez[ acceptable form of reciprocity 合理的互惠条件
-Uj3?W acceptable rate 适当利率；适当汇率
) 8 _ x acceptance agreement 承兑协议
Q)s`~G({P acceptance for honour 参加承兑
phc9esz acceptor 承兑人；接受人；受票人
JNx;/6'd, acceptor for honour 参加承兑人
x^959QO~ accident insurance 意外保险
^sP-6 ^ Accident Insurance Association of Hong Kong 香港意外保险公会
" <=HmE-; accident insurance scheme 意外保险计划
#GVf +8" accident year basis 意外年度基准
02F\1fXS accommodation 通融；贷款
0!5 w0^1 accommodation bill 通融票据；空头票据
yh'P17N|q accommodation party 汇票代发人
` 0z8J*T] account balance 帐户余额；帐户结余
d7U%Q8?wUR account book 帐簿
|z
8 W h account collected in advance 预收款项
4?c4GT9(6S account current book 往来帐簿
oNFvRb2Rd account of after-acquired property 事后取得的财产报告
a0/[L account of defaulter 拖欠帐目
n#dv BK0M account payable 应付帐款
voitdz account payee only [A/C payee only] 只可转帐；存入收款人帐户
L"(k ;Mfe account receivable 应收帐款
{kdS t1 account receivable report 应收帐款报表
>s;> "] account statement 结单；帐单；会计财务报表
mE)I(< % account title 帐户名称；会计科目
/4 M~ 6LT` accountant's report 会计师报告
vxt<}h5J/! Accountant's Report Rules 会计师报告规则
+#LD@)G accounting and auditing procedure 会计与审计程序；会计与核数程序
j` 5K7~hv Accounting Arrangements 《会计安排》
h3YWqSj accounting basis 会计基础
Pe`eF( J accounting by Official Receiver 破产管理署署长呈交的帐目
`%<^$Ng; Accounting Circular 《会计通告》
~6!TMVr accounting class 会计类别
5f- eWW]! accounting date 记帐日期；会计结算日期
tX g>R _\C accounting for money 款项核算
]7/6u.G7R Accounting Officer 会计主任
mNDd>4%H_ accounting period 会计报告期；会计期
CY H o~VIK accounting policy 会计政策；会计方针
\-n bV#{ accounting practice 会计惯例
1R"?X'w accounting principle 会计准则
H]<@\g*l@P accounting record 会计记录
>J['so2Bf accounting report 会计报告
TJ`Jqnh Accounting Services Branch [Treasury] 会计事务部〔库务署〕
}M|,Z'@* Accounting Society of China 中国会计学会
[6}>? accounting statement 会计报表
DRy,n)U& accounting system 会计制度；会计系统
jT $ accounting transaction 会计事项；帐务交易
e:T8={LU2W accounting treatment 会计处理
CGCI3Z' accounting year 会计年度
Gi 7p`F. accretion 增值；添加
NU/:jr.W# accrual 应计项目；应累算数目
,5Nf9z!hk( accrual basis 应计制；权责发生制
P7|x=Ew;` accrual basis accounting 应计制会计；权责发生制会计
T*b Bw accrue 应累算；应计
T~G~M/ accrued benefit 应累算利益
tEl_a~s*3? accrued charges 应计费用
/s|4aro accrued cumulative preference share dividend 应累算的累积优先股股息
+)U>mm, accrued expenses 应累算费用
&Z%|H>+;T accrued interest payable 应付利息；应计未付利息
tjWf`#tH>H accrued interest receivable 应收利息；应计未收利息
oRZ--1oR_ accrued right 累算权益
IM 8lA accruing profit 应累算的利润
rI;84=v2&9 accumulated fiscal reserve 累积财政储备
%7 [ Z/U= accumulated profit 累积利润；滚存溢利
h$U(1B accumulated reserve 累积储备
;%V)lP "o accumulation of surplus income 累积收益盈余
>sl#2,br acquired assets 既得资产
-+,3aK<[ acquisition 收购；购置；取得
Jd-u ? acquisition cost 购置成本
\ Q E?.Fx acquisition expenses 购置费用
:@c\a99Kx acquisition of 100% interest 收购全部股权
n*nsFvt%o acquisition of control 取得控制权
WgayH acquisition of fixed assets 购置固定资产
xwe^_7 acquisition of shell “买壳”
b.lK0 Xo acquisition price 收购价
D)){"Q!b act of God 天灾
4PDxmH]y acting partner 执事合伙人
U{|WN7Q:A active market 买卖活跃的市场；交投畅旺的市场；旺市
r{
}&* Y active partner 积极参与的合伙人
%DIZgPd\ active trading 交投活跃
jFPD SR5 actual circulation 实际流通
Qk#`e actual cost 实际成本
Y !*F-v@ actual expenditure 实际开支；实际支出
Fo$'*(i actual income 实际入息；实际收入；实际收益
d"~-D; actual market 现货市场
{~a+dEz actual price 现货价；实际价格
M_Z(+k{Gy actual profit 实际利润
%D
$+Z( actual quotation 实盘；实际价位；实际报价
%[ J|n~8_Z actual year basis 按实际年度计算
t /Y)% N actuals 实货
xa]e9u% actuarial investigation 精算调查
s:f%= 4-7 actuarial principle 精算原则
)a0%62 actuarial report 精算师报告
SO8b~N Actuarial Society of Hong Kong 香港精算学会
m{{ 8#@g actuarial valuation 精算师估值
F ?*ko, actuary 精算师
Xm I63W* ad referendum agreement 暂定协议；有待覆核的协定
yf@DaIG ad valorem duty 从价税；按值征税
04}" n ad valorem duty system 从价税制
H;k-@J ad valorem fee 从价费
9S!
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#a|.cm>6 additional allowance 额外免税额
'~;vp additional amount for unexpired risk 未过期风险的额外款额
]s<}'& additional assessable profit 补加应评税利润
na-mh
E ,H additional assessment 补加评税
p6|RV(?8 additional commitment 额外承担
MFqM 6_ additional commitment vote 额外承担拨款
/KLs+^c5 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
$#LR4 [Fq additional dependent parent allowance 供养父母额外免税额
}n[<$*W^ additional provision 额外拨款
k%2Rv4)hU additional stamp duty 附加印花税
n7*.zI]%& additional tax 补加税罚款；补加税款
DVLF8]5 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
t
IO 'ky adjudged bankrupt 被裁定破产
} Rs@ adjudicated bankrupt 裁定破产人
l?J|Ip2W adjudication fee 裁定费；评定印花税额手续费；评估契据费
WIkr0 k adjudication of bankruptcy 裁定破产；宣告破产
Yfjp:hg/! adjudication of insolvency 裁定无力偿还债务
d@#wK~I adjusted actual 经调整的实数；调整后的实数
/\e&nYz adjusted current assets 经调整的流动资产；调整后的流动资产
f'Cx % adjusted figure 经调整的数字；调整后的数额
`S+B-I0 adjusted liabilities 经调整的负债；调整后的负债
@t eNT" adjusted loss 经调整的亏损；调整后的亏损
m%[`NP ( 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
X J{b_h#N adjusted profit 经调整的利润；调整后的利润
'%\FT-{ adjusted surplus 经调整的盈余额；调整后的盈余额
p "ElO,\ adjusted value 经调整的价值；调整后的价值
ZCuLgCP?Z adjustment 调整；修订；理算〔保险〕
-ttH{SslM adjustment centre 调剂中心
1C]mxV=% adjustment lag 调整过程的时间差距；调整时差
jGa I6G'N adjustment mechanism 调整机制
nr>Os@\BU adjustment of loss 亏损调整
;[R#:Rk adjustment process 调整过程；调整程序
`%nj$-W: adjustment range 调整幅度
Y24H`
s1u/ administered exchange rate 受管制汇率
Z @d(0 z Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
6-!U\R2Z> administration expenses 行政费用
&|& tPD/dJ administration fee 手续费；行政费
3wf&,4`EX administration in bankruptcy 破产管理
^j>w<ljzz administration order 遗产管理令
*Z:'jV< administrator 管理人；遗产管理人
1p }:K`#{ administrator of the estate 遗产管理人
[t }\8^y admission of debt 债项承认书
" _{o}8L admission of proof 接纳债权证明
OD~B2MpM> advance 放贷款项；垫付款项；预支款项；预付款项
x! R pRq9 advance account 暂支帐目；预付款帐户
C]'ru advance compensation 预付补偿金
I?Fv!5p advance from shareholder 股东垫款
&8R !`u h1 advance pending reimbursement 预支以待日后付还
:,[=g$CT: advanced economy 先进经济体系
d]!`II advancement 预付；预付财产
~f5g\n; advances warrant 垫款令
'vc>uY advancing 贷出
#BLmT-cl adverse balance 逆差
75?z" i adverse exchange 逆汇
H\!p%Y advertisement addressed to shareholders 在报章刊登的致股东通告
~P;KO40K advice for collection 托收通知书
P<s 0f:". advice of drawing 提款通知书；汇票通知书
zvAUF8'_ advice of payment 付款通知
6X`i*T$. Advisory Committee [Securities and Futures Commission]
5zk^z n) 谘询委员会〔证券及期货事务监察委员会〕
H4 {C iZ Advisory Committee on Diversification 经济多元化谘询委员会
' En |-M5 affidavit 誓章；遗产申报誓章
" s3eO affidavit of no receipt 述明无收款的誓章
C0v1x=(xiM affiliate 联号；联营公司；附属公司
(#?k|e"Y"` affiliated company 附属公司；联号；联营公司
]sL)[o affirmation [estate duty] 非宗教式宣誓〔遗产税〕
K#_x.: <J affordability 负担能力
j$ h>CZ Z African Development Bank [AfDB] 非洲开发银行
Oiz@tEp=_ after-acquired property 事后取得的财产
PTZ/j g@71 after-hours dealing 市后交易
Z?"f# after-tax profit 税后盈利；税后利润；税后溢利
<)am]+Lswy agency agreement 代理协议
W0_
pO agency expenses 代理机构的开支
7ea<2va, agency fee 代理费
/.m &rS Agency Law 《代理法》
6! .nj3$* agent 代理人；承销人
bjCO@t agent of company 公司代理人
>A_:q yGk agent's fee 代理人费；经纪费
TVs#, aggregate 总计；总数；总体数字
3I):W9$Qp aggregate amount 总款额；总额
{Z!x]}{M aggregate assets and liabilities 总体资产与负债
'2X6 >6`w aggregate at constant price 按固定价格计算的总体数字
yMVlTO aggregate demand 总需求
#|R#/Yc@Bv aggregate gross position 总持仓量
kACgP!~/1 aggregate limit 总限额
K0xka[x=( aggregate of salaries tax 合计薪俸税
YggeKN aggregate performance 总体表现；总体业绩
&'KJh+jJ
aggregate supply 总体供应
r=7 4 'g aggregate surplus 总盈余
(u :^4,Z aggregate total 整体总额
6)j4- aggregate value 总值；合计价值
+0Z,#b aggregated basis 合计基准
|f IIf YE aggregated net chargeable income 合计应课税入息实额
t]14bf$*Q aggregation 合并计算；合计；总和
IF~E ; aggregation of incomes of husband and wife 夫妇入息合并计算
ZlG|U]mM5 aggregation of property 财产的总和
Ef~Ar@4fA agio 差价；贴水
Svqj@@_f 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》
bbe$6x wi Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
mi]b S
《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》
:XFr"aSt Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
!9p;%Ny` 《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》
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ESDC Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
'JK"3m}nT 《香港政府和大韩民国政府关于相互促进和保护投资协定》
]9]o*{_+(f agreement for a settlement 授产协议
X"Ca agreement for assignment 转让协议
dgp1 B\ agreement for sale 售卖协议；买卖协议
3[F9qDAy agreement for sale and purchase 买卖协议
$s.:H4:I agreement for the payment of interest 支付利息协议
CyXFuk!R agreement for the repayment of money 还款协议
E>I\m!ue agreement of reinsurance 再保险协议
)Bw}T Agricultural Bank of China 中国农业银行
rZ#ZY air passenger departure tax 飞机乘客离境税
HzQ Y\Y6 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
iKM!>Fi airport tax 机场税
# AO?<L alcohol duty 酒精税
0(|Yy/Yq alienation 让与；让渡；转让
rHaj~s 4 alimony 生活费；赡养费
@ ^cR All Ordinaries Index [AOI] 所有普通股指数
?Dr A@;IB all risks 全险；综合险
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9E All Sales Record for Stock Market 《股票市场成交报告》
\@!"7._= Allied Capital Resources Limited 新联财务有限公司
h H( w O\s all-items index [Consumer Price Index] 总指数〔消费物价指数〕
U]A JWC6 allocation letter 拨款信件
.$" 13" allocation of fund 分配款项；预留款项
q"9 2][} allocation of profit 利润分配；溢利分配
&,8F!)[9 allocation warrant 拨款令
J5Ovj,[EZ allotment 分配；配股
;1AX u/ allotment notice 股份配售通知；配股通知
m- u0U allotment of shares 股份分配
H5!e/4iz allowable 可获宽免；免税的
1tIJ'#6 allowable business loss 可扣除的营业亏损
4^(aG7 allowable expenses 可扣税的支出
YG_|L[/# allowance 免税额；津贴；备抵；准备金
PK).)5sW allowance for debts 债项的免税额
d+o.J",E allowance for depreciation by wear and tear 耗损折旧免税额
C2} f' allowance for funeral expenses 殡殓费的免税额
4H4ui&|7u6 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
W\Df:P {< allowance for repairs and outgoings 修葺及支出方面的免税额
3ZUME\U allowance to debtor 给债务人的津贴
q,m+W='
alteration of capital 资本更改
lx\9 Y 8 alternate trustee 候补受托人
q5xF~SQGw2 amalgamation 合并
Us2I eR ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
h< <uef9 ambit of charges 征税范围；收费范围
`F`{s`E) amended valuation 经修订的估值
z3Zo64V~7 American Commodities Exchange 美国商品交易所
NH'Dz6K5 American Express Bank Limited 美国运通银行
8AQ__&nT American Stock Exchange 美国证券交易所
bY UG4+rD amortization 摊销
H@!]5 <:9 amount due from banks 存放银行同业的款项
`nrw[M? amount due from banks abroad 存放海外银行同业的款项
10d.&vNw amount due from holding companies 控股公司欠款
z5p5=KOb amount due from local banks 存放本港银行同业的款项
* $Z,kZ^^ amount due to banks 银行同业的存款
aY-7K._</ amount due to banks abroad 海外银行同业的存款
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P C!g?6J amount due to local banks 本港银行同业的存款
y| /[; amount due to outport banks 外埠银行同业的存款
1I?`3N amount for note issue 发行纸币的款额
2h:{6Gq 8 amount of bond 担保契据的款额
R8-=N +hX amount of consideration 代价款额
?[< #>,W amount of contribution 供款数额
yu>)[ |- amount of indebtedness 负债款额
SA? lDRF amount of principal of the loan 贷款本金额
PH$C."Vv amount of rates chargeable 应征差饷数额
+Ly@5y" amount of share capital 股本额
19b@QgfWpb amount of sums assured 承保款额
es^@C9 qt amount of variation 变动幅度
tj4/x7 ! amount of vote 拨款数额
0[]) wl amount payable 应付款额
V+5av Z} amount receivable 应收款额
v`@M IO v Amsterdam Stock Exchange 阿姆斯特丹证券交易所
i__f%j `!W analysis 分析
,@kLH"a0 ancillary risk 附属风险
fE"- W{M annual account 周年帐目；周年帐目报表；年度决算；年结
l;d4Le annual accounting date 年结日期
1ixBwnp? annual allowance 每年免税额；年积金；年度津贴；年津
<? F- v annual balance 年度余额
UC _o; annual disposable income 每年可动用收入
Ggry,3X3 annual estimates 周年预算
=P %?{7 annual fee 年费
;pj,U!{%s\ annual general meeting 周年大会
-}u1ZEND annual growth rate 年增率；每年增长率
" GY3sam annual long-term supplement 长期个案每年补助金
!bs5w_ @ annual pensionable emolument 可供计算退休金的年薪
mw&'@M_(7 annual report 年报
{T -=&%|| Annual Report on the Consumer Price Index 《消费物价指数年报》
x[=,$;o+ annual return 周年报表；周年申报表；每年报税表格
3Cgv($xl& Annual Return Rules 《周年报表规则》
"5204I annual review of consumer prices 每年消费物价回顾
a<J< Oc! annual roll-forward basis 逐年延展方式
]nNn"_qh annual salary 年薪
Re+ oCJ annual statement 年度报表；年度决算表
)#8}xAjV 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
Gz52^O : annuitant 年金受益人
,FwpHs $A annuity 年金
fV2w &:^3 annuity contract 年金合约
Eh^gR`I annuity on human life 人寿年金
Rl&nR$# antecedent debt 先前的债项
tOX -vQ ante-dated cheque 倒填日期支票
,xg-H6Xfa{ anticipated expenditure 预期开支
T+q5~~\d anticipated net profit 预期纯利
%l?*w~x anticipated revenue 预期收入
$*`E;}S0 anti-inflation measure 反通货膨胀措施
x_ t$* anti-inflationary stance 反通货膨胀立场
EU
Z7?4o apparent deficit 表面赤字
jx{
fel apparent financial solvency 表面偿债能力
rJh$>V+ ' apparent partner 表面合伙人
d_!}9 application for personal assessment 个人入息课税申请书
CaV@<T application of fund 资金应用
;d<O/y,:4 application to release as liquidator and to destruct the books of accounts and documents
5=\^DeM@
H 申请免除清盘人职务及毁灭帐簿与文件
KZO[>qC"R appointed actuary 委任精算师
Cp+tcrd_s appointed auditor 委任核数师；委任审计师
Fi/`3A@68 appointed trustee 委任的受托人
:} 2T of2 appointer 委任人
A'$>~Ev apportioned pro rata 按比例分摊
znDpg{U( apportionment 分配；分摊
Y9I|s{~ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
h^v#?3.@ apportionment formula 分摊方程式
Ii# +JY0k apportionment of estate duty 遗产税的分摊
+@c$n`>) appraisal 估价；评估
u{7->[= appreciable growth 可观增长
-oTdi0P appreciable impact 显着影响
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te appreciable increase 可观增长
L1WvX6 appreciation 增值；升值
R13V }yL appreciation against other currencies 相对其他货币升值
U&43/;<, appreciation of the exchange value of Hong Kong dollar 港元汇值上升
X"vDFE`? appreciation tax 增值税
I:w+lchAMe appropriation 拨款；拨用；拨付
1_TniR3z1 appropriation account 拨款帐目
n a*Z 0y Appropriation Bill 拨款法案
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? appropriation-in-aid system 补助拨款办法
6v74mIRn'? approved assets 核准资产
2I| lY>Z approved basket stock 认可一篮子证券
1;PI%++ approved budget 核准预算
97 ,Y q3 approved charitable donation 认可慈善捐款
-?l`LbD approved charitable institution 认可慈善机构
@-Y,9mM approved currency 核准货币；认可货币
7nB X@ Uo approved estimates 核准预算
-p%cw0*Y]C approved estimates of expenditure 核准开支预算
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?N approved overseas insurer 核准海外保险人
_Fn`G .r< approved overseas trust company 核准海外信托公司
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r&ys?@+G approved provident fund scheme 认可公积金计划
VoQhzp6& approved provision 核准拨款
{6%-/$LX approved redeemable share 核准可赎回股份
scTt53v^ approved regional stock 认可地区性证券
4 ;@L#Pzt approved retirement scheme 认可退休金计划
Z
+O< IF% approved subordinated loan 核准附属贷款
<EdNF&S- arbitrage 套戥；套汇；套利
w+Gav4 arbitrageur 套戥者；套汇者
qu^~K.I " arbitrary amount 临时款项
0|i|z !N> arrangement 措施；安排；协定
_T7XCXEk arrears 欠款
}34 6uF7C arrears of pay 欠付薪酬
UkXa mGoy3 arrears of revenue 逾期未收税款；逾期未收的帐项
e+<| articles of association 组织章程；组织细则；组织章程细则
ktRGl>J Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
*yY\d.6( ascertainment of profit 确定利润
GZH J 4|DK "Asia Clear" “亚洲结算系统”
sCmN|Q Asia Commercial Bank Ltd. 亚洲商业银行有限公司
LM 1Vsh< Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
x8x-b>|$&< Asian Development Fund [ADF] 亚洲发展基金
2Q7X"ek~[ Asian dollar bond 亚洲美元债券
a]Y9; ( Asian dollar market 亚洲美元市场
2 <@g * Asian dollar rate 亚洲美元利率
-PU.Uw] Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
gyPwNE Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
fW[RC d asked price 沽盘；喊价；索价；卖方报价
o\PHs4Ws'7 assessable income 应评税入息
D F=Rd# assessable loss 应评税亏损
gX$gUB) x assessable profit 应评税利润
x JnN95`R@ assessable value 应评税值
;.rY`<| assessed profit 估定利润
gzy|K%K assessed value 经评估价值
]vPdj"7 assessment 评税；评定；估价；评税单
$pt~?ZZ3- assessment number 评税编号；估价编号
mB6%. " assessment of additional tax 补加税评税
GctV assessment of performance 业绩评估；实绩评价
4@Z!?QzW Assessor 评税主任
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%arm& asset price bubbles 资产价格泡沫
KfP g j asset-backed securities 具资产保证的证券
$dWYu"2C D assets accretion 资产增值
~;YkR'q0_ assets and liabilities 资产与负债
kBnb9'.A1 assets betterment statement 资产递增表；资产改进表
Rlm28 assets lending 实物放款；有抵押贷款
8H T3C\$s assets of the company passing on the death 死者去世时转移的公司资产
+F%tBUY{< assets pledged as security for liabilities 用作负债抵押的资产
Ct zW do. assets portfolio 资产投资组合
.JJ50p assets price 资产价格
&Nw|(z&$ assets quality 资产质素
pSEaE9AX% assets realization 资产变现
VR%*8= assets refinancing arrangement 资产再集资安排
+? [s"( assets securitization 资产证券化
3OY(L` assets situated outside Hong Kong 在香港以外地方的资产
&}|`h8JA]K assets stripping 削减资产；拆卖资产
@?;)x&<8?3 assets value 资产值
JoZzX{eu" assignee 承让人
:Bu)cy#/[ assignment 转让；转让书；转让契
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'F:LMX assignment of interest 权益转让
sY ?wQ: assignment of letters patent and trade mark 专利证书及商标转让
rx@i .+ assignment of property 物业转让；物业转让书
HD1/1?y!@q assignment right 转让权
y+V>,W)r7 assignor 转让人
cM4{ e^ associate 有联系的人；有关连人士；相联者；合伙人；联系人
#yU"n-eLR Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
%o0 H#7' associate member 附属会员
la4%Vqwgu associated body corporate 相联法人团体
c,M"a associated company 相联公司；联属公司
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;O 5Iu Association of Chartered Certified Accountants [ACCA] [United Kingdom]
e p Dp* 公认会计师公会〔英国〕
Twr,O;*u= Association of Futures Exchange Brokers 香港期货经纪协会
Kb-m Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
VVpJ + association of underwriters 承保人组织
VR A+p?7- assumption of control 接管
A/fM30 assurance 担保；保险；转易；转易书
S v#,L8f assurance of interest 权益的转易
MZh?MaBz06 at 19XX price 按一九ＸＸ年价格计算
\:'6_ K at a discount 按赔价计算；按贴水价格计算；打折扣
i70\`6*;B at a premium 按溢价计算；按升水价格计算
] 2ycJ >w at call 通知付款；按通知
kA)`i`gt at constant market price 按固定市价计算
#XqiXM~^R at constant price 按固定价格计算
.cx9+; at cost 按成本计算
wlslG^^(! at current market price 按当时市价计算；按现时市价计算
F g'{K%t4 at current price 按当时价格计算；按现时价格计算
g[~J107%A at factor cost 按要素成本计算；按生产要素成本计算
h0$ \JXk at money-of-the-day price 按付款当日价格计算
\OWxf[ at or better 按指定或较佳价位〔买卖指令〕
Lxv_{~I* at par 按面值计算；平价
tw.z5 at sight 见票即付
<X5ge>. at the close 按收市盘
wuX H' at the opening 按开市盘
,t9C P attestation 见证；见证条款
-mo4 `F at-the-money option 平价期权
-7o-d-d F attorney 受权人；受托代表人
yX%> %#$ attornment 新拥有人承认书
8<KC-|y. attributable profit 可归属利润
Ol>/^3 a= attributable share value 可归属股份价值
\5=4!Ez Auckland Stock Exchange 奥克兰证券交易所
| }/KueZ auction 拍卖
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A|RFP auctioneer 拍卖商
hst Ge>f[6 audit 审计；核数
r>PKl'IbE Audit Commission 审计署
FFmXT/K"/j Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
'YYT1H) 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〕
N pQOLX/<? audit review 帐目审查
{0AlQ6.@> Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
d>c`hQ(V audited account 审计帐目；经审计的帐目
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8YgRJQZ! audited balance sheet 经审计的资产负债表
78<fbN5}r auditor 核数师；核数主任；审计师
oz[G'[\}F auditor's certificate 核数师证明书；审计师证明书
; TwqZw[. auditor's report 核数师报告；审计师报告
PGVp1T Q Aussie bond 澳元债券
oYJ <.Yxeb austerity budget 紧缩预算
=4&"fZ"v Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
]@}hyM[D; Australia All Ordinaries Index 澳洲所有普通股票指数
TC@F*B; Australian Dollar [AUD] 澳元
*YX:e@Fm.a Australian Options Market 澳大利亚期权市场
U2~|AkL Australian Securities Commission 澳洲证券事务监察委员会
3O _O5 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
1!E}A!; Australian Stock Exchange 澳大利亚证券交易所
}g|9P S bJ Austrian Schilling [ATS] 奥地利先令
"-AFWW Ktx authentication 认证；鉴证
9i{(GO authority to purchase 委托购买证；委购书
:b _hF authorization 认可；核准；授权；授权书
pL> Yx> authorization by direction 指示授权
z8)&ekG authorization by instruction 指令授权
jYB iC DD authorization by warrant 令状授权
!|9k&o authorization of unit trust 单位信托的认可
5Fq+^ authorized agent 指定代理人
jM X|1b authorized capital 法定资本
P=y1qqC authorized clerk 出市员
\8 v ZZ t authorized dealer 认可交易商
D4$"02" authorized financial institution 认可财务机构
WU.ee iX authorized fund 认可基金
+Q[SddI authorized fund house 获授权的基金公司；认可基金公司
M-F{I%Vx authorized institution 认可机构
KF! d? authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Q7UQwAN' authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
(OavgJ+Y authorized insurer 获授权保险人；获认可承保人
D$w? authorized investment 特准投资项目
-$@'@U authorized person 获授权人
hQNUA|Q=% authorized representative 获授权代表
h7 m$P^=U authorized share capital 法定股本
&Wk:>9]Jrb automated quotation system 自动报价系统
TQ[J, Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
_. EM])b 自动交易系统〔香港期货交易所有限公司〕
pE0@m-p automatic adjustment mechanism 自动调整机制
E>2AG3) automatic adjustment system 自动调整系统
?#nk}=;g8 Automatic Clearing House 自动票据交换所
1Vz3N/AP%? automatic exchange rates accumulation system 自动化汇率累集系统
{?A/1q4rr Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
8)83j6VF automatic teller machine [ATM] 自动柜员机
^?A>)?Sq autopay 自动转帐
') 2LP;( available assets 可用资产
q%)."10}] available fiscal reserve 现存财政储备
ltkA7dUbu available profit 可用利润
1$:O9 {F Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
3#\C!T0y average 平均；平均数；海损
c{x:'@%/s' average basic salary 平均基本薪金
l d5+/"$ average consumer expenditure 平均消费开支；一般消费开支
zY-?Bv_D average cost 平均成本
qzSm]l?z average cost of land production 增辟土地平均成本
Y
7?q ` average daily turnover 平均每日成交额
o0 dD average daily wage rate 平均每日工资率
(&_^1 average expenditure pattern 平均开支模式
{7 ](- average growth rate 平均增长率
g"g3|$#Ej| average net fixed assets 固定资产平均净值
R[ m+s=+ average of relatives 相对价格平均数
a\B?J average price 平均价格
(S6>^:;=~ average propensity to consume 平均消费倾向；一般消费倾向
]IDhE{ average propensity to save 平均储蓄倾向；一般储蓄倾向
<u? \%iJ" average rate 平均率
6\y?+H1 average revenue 平均收入；平均收益
'I>geW?{QK average stock 平均库存；平均存货
1p<*11 average yearly rent 平均年租
hxw6^EA avoidance of double taxation 避免双重课税
%xp 69 avoidance of tax 避税
