A:
6su~SPh A share Ａ股；甲类股份
Fm,` ]CO abatement of tax 减税；减扣免税额
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ABN AMRO Bank N.V. 荷兰银行
8QZI(Xe9r above-the-line expenditure 线上项目支出；经常预算支出
}YV F
fi~ above-the-line receipt 线上项目收入；经常预算收入
S0Q LM) ABSA Asia Limited 南非联合亚洲有限公司
E 2d'P absolute change 绝对数值变更
8'%m! absolute expenditure 实际开支
G!;PV^6x absolute guideline figure 绝对准则数字
S_/S2(V" absolute interest 绝对权益
Cs7ol-\ ) absolute order of discharge 绝对破产解除令
X-(4/T+v absolute profit margin 绝对利润幅度
~ > Q9 absolute value 实值；绝对值
,G g;:)k\ absolutely vested interest 绝对既得权益
9)NKI02M| absorbed cost 已吸收成本；已分摊成本
EK Vcz'w absorption 吸收；分摊；合并
0%dOi
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Kk6=61} A ACB Finance Limited 亚洲商业财务有限公司
bd~m'cob> acceptable form of reciprocity 合理的互惠条件
kS8?N`2}LV acceptable rate 适当利率；适当汇率
6(rN(C acceptance agreement 承兑协议
T7^;!;i`X acceptance for honour 参加承兑
`Z8k#z'bN acceptor 承兑人；接受人；受票人
<|jh3Hlp acceptor for honour 参加承兑人
<r.QS[:h accident insurance 意外保险
owQ,op # Accident Insurance Association of Hong Kong 香港意外保险公会
/Pkz3 (1 accident insurance scheme 意外保险计划
.
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?5J# accommodation 通融；贷款
5l
3PA G
accommodation bill 通融票据；空头票据
]B?M3`'> accommodation party 汇票代发人
Hd\V?#H account balance 帐户余额；帐户结余
V`1{*PrI@L account book 帐簿
U/^#nU., account collected in advance 预收款项
6]Is"3ca account current book 往来帐簿
8hD [z} account of after-acquired property 事后取得的财产报告
e-`.H t account of defaulter 拖欠帐目
#$x,PeG account payable 应付帐款
S`U8\KTi account payee only [A/C payee only] 只可转帐；存入收款人帐户
o3/o2[s account receivable 应收帐款
#-<Go'yF account receivable report 应收帐款报表
4&sf{t I account statement 结单；帐单；会计财务报表
?' z/S5&j account title 帐户名称；会计科目
CV.|~K0O accountant's report 会计师报告
&h5Y_no GX Accountant's Report Rules 会计师报告规则
Xt<1b accounting and auditing procedure 会计与审计程序；会计与核数程序
lz~^*\ F Accounting Arrangements 《会计安排》
%DYh<U4N accounting basis 会计基础
"(7y% TFt: accounting by Official Receiver 破产管理署署长呈交的帐目
A*?PH`bY Accounting Circular 《会计通告》
d \l{tmte accounting class 会计类别
Syy{ ^Ae} accounting date 记帐日期；会计结算日期
rZJJ\ , | accounting for money 款项核算
e ,/]]E/o Accounting Officer 会计主任
~TEn + accounting period 会计报告期；会计期
.R)P
|@z L accounting policy 会计政策；会计方针
uC^)#Y\" accounting practice 会计惯例
\&hq $ accounting principle 会计准则
z3K$gEve accounting record 会计记录
dAx
? , accounting report 会计报告
i[IFD]Xy!j Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Lo{wTYt:J Accounting Society of China 中国会计学会
,"(G accounting statement 会计报表
)>:~XA|? accounting system 会计制度；会计系统
A}(]J!rc accounting transaction 会计事项；帐务交易
pE)NSZ accounting treatment 会计处理
_ &h M6 N accounting year 会计年度
mi7?t/D1Z accretion 增值；添加
2c 0;P
#ol accrual 应计项目；应累算数目
5MaN
{ *)l accrual basis 应计制；权责发生制
V;xPZ2C; accrual basis accounting 应计制会计；权责发生制会计
0BlEt1e2T accrue 应累算；应计
S
F*C' accrued benefit 应累算利益
<v|"eq} accrued charges 应计费用
,bl }@0A accrued cumulative preference share dividend 应累算的累积优先股股息
]yf?i350 accrued expenses 应累算费用
kk- <+R2 accrued interest payable 应付利息；应计未付利息
RTcxZ/\" # accrued interest receivable 应收利息；应计未收利息
dDpAS#'s\ accrued right 累算权益
(4cdkL accruing profit 应累算的利润
.Rk8qRB accumulated fiscal reserve 累积财政储备
LBCH7@V1yR accumulated profit 累积利润；滚存溢利
>nghFm accumulated reserve 累积储备
S@HC$ accumulation of surplus income 累积收益盈余
uI7n {4W*x acquired assets 既得资产
w~b:9_reY acquisition 收购；购置；取得
$:F+Nf
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OX]$Xdb2: acquisition expenses 购置费用
>0{}tRm-P& acquisition of 100% interest 收购全部股权
F tIcA" ^N acquisition of control 取得控制权
LU MbRrD- acquisition of fixed assets 购置固定资产
iAu/ t acquisition of shell “买壳”
O@T,!_Z f acquisition price 收购价
q>2bkc GY# act of God 天灾
Z )`)9]* acting partner 执事合伙人
Kq3c Kp4 active market 买卖活跃的市场；交投畅旺的市场；旺市
\dtiv& x active partner 积极参与的合伙人
- <s Gu9 active trading 交投活跃
t^~vi'bB actual circulation 实际流通
@./h$]6 actual cost 实际成本
H~+A6g]T actual expenditure 实际开支；实际支出
~i5YqH0 actual income 实际入息；实际收入；实际收益
6e+'Y"v actual market 现货市场
3Tl<ST\ actual price 现货价；实际价格
\9VF)Y.ke actual profit 实际利润
Q6qW?*Y actual quotation 实盘；实际价位；实际报价
(4+P7Z,Nc actual year basis 按实际年度计算
E{|B&6$[} actuals 实货
'ztOl`I5V actuarial investigation 精算调查
lI=<lmM0|/ actuarial principle 精算原则
(SBhU:^h actuarial report 精算师报告
90<g=B Actuarial Society of Hong Kong 香港精算学会
{-\U)&6#v actuarial valuation 精算师估值
MNd\)nX actuary 精算师
."$t &[;s ad referendum agreement 暂定协议；有待覆核的协定
- eG ~ ad valorem duty 从价税；按值征税
%lHHTZ{+ ad valorem duty system 从价税制
G tI )O} ad valorem fee 从价费
F}nwTras ad valorem tariff 从价关税
'Zu S additional allowance 额外免税额
y!# -[K: additional amount for unexpired risk 未过期风险的额外款额
rL{ R=0 additional assessable profit 补加应评税利润
!{lH* additional assessment 补加评税
XDemdM y$ additional commitment 额外承担
Z10Vx2B additional commitment vote 额外承担拨款
k7CKl;Fck additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
' P?h?w^T additional dependent parent allowance 供养父母额外免税额
faQm kO additional provision 额外拨款
t%lat./yT additional stamp duty 附加印花税
rm[C{Pn additional tax 补加税罚款；补加税款
>$4# G)s Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
$d?W1D<A adjudged bankrupt 被裁定破产
G\@pg;0|y adjudicated bankrupt 裁定破产人
ljKIxSvCFp adjudication fee 裁定费；评定印花税额手续费；评估契据费
+X=*>^G(- adjudication of bankruptcy 裁定破产；宣告破产
Y,}_LS$f adjudication of insolvency 裁定无力偿还债务
KxkBP/`3Q adjusted actual 经调整的实数；调整后的实数
p~$cwbQ! adjusted current assets 经调整的流动资产；调整后的流动资产
O(T5 adjusted figure 经调整的数字；调整后的数额
$H )^ o! adjusted liabilities 经调整的负债；调整后的负债
4@ PA+(kvS adjusted loss 经调整的亏损；调整后的亏损
Xqf,_I =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
|THpkfW adjusted profit 经调整的利润；调整后的利润
:o'x?] adjusted surplus 经调整的盈余额；调整后的盈余额
o!M8V ^vW adjusted value 经调整的价值；调整后的价值
BO[:=x` adjustment 调整；修订；理算〔保险〕
|./mPV r adjustment centre 调剂中心
p%Z :SZZ adjustment lag 调整过程的时间差距；调整时差
+=3=% %?C adjustment mechanism 调整机制
6X \g7bg adjustment of loss 亏损调整
W;vNmg}mn adjustment process 调整过程；调整程序
= s&Rk~2b/ adjustment range 调整幅度
xa~]t<2 administered exchange rate 受管制汇率
+hyOc |5 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
^m qEKy< administration expenses 行政费用
^jL '*&l administration fee 手续费；行政费
u R0UfKK administration in bankruptcy 破产管理
b[74 $W{ administration order 遗产管理令
T`&z QQ6F' administrator 管理人；遗产管理人
r W{!8FhI administrator of the estate 遗产管理人
C~ 1] admission of debt 债项承认书
1R2IlUlzFr admission of proof 接纳债权证明
&9y Zfp advance 放贷款项；垫付款项；预支款项；预付款项
QUrPV[JQ advance account 暂支帐目；预付款帐户
y)G-6sZ/ advance compensation 预付补偿金
-> cL) advance from shareholder 股东垫款
>P/36' advance pending reimbursement 预支以待日后付还
k#].nQG
advanced economy 先进经济体系
QZzamT)" advancement 预付；预付财产
_ \D % advances warrant 垫款令
w*qj0:i5as advancing 贷出
=XP[3~ adverse balance 逆差
]S6Gz/4aV+ adverse exchange 逆汇
[X(4( 1i advertisement addressed to shareholders 在报章刊登的致股东通告
aFnel8 advice for collection 托收通知书
pXk^EV0 advice of drawing 提款通知书；汇票通知书
5n@YNaoIb advice of payment 付款通知
8dczC Advisory Committee [Securities and Futures Commission]
4>KF`?%4 谘询委员会〔证券及期货事务监察委员会〕
;*(-8R/ Advisory Committee on Diversification 经济多元化谘询委员会
7~7L5PRW affidavit 誓章；遗产申报誓章
QN:v4,$d affidavit of no receipt 述明无收款的誓章
vF72#BNs affiliate 联号；联营公司；附属公司
kK? SG3 affiliated company 附属公司；联号；联营公司
PYkhY;* affirmation [estate duty] 非宗教式宣誓〔遗产税〕
M+ /G >U affordability 负担能力
Vj*-E African Development Bank [AfDB] 非洲开发银行
^CkMk 1 after-acquired property 事后取得的财产
H1bR+2s after-hours dealing 市后交易
I 3 t5S;_8 after-tax profit 税后盈利；税后利润；税后溢利
qRt! kWW agency agreement 代理协议
+?_!8N8 agency expenses 代理机构的开支
>US*7m } agency fee 代理费
$L/ `nd Agency Law 《代理法》
:{7+[LcH7 agent 代理人；承销人
Xg)8} agent of company 公司代理人
KkJqqO"EL agent's fee 代理人费；经纪费
P?0X az aggregate 总计；总数；总体数字
<Ky-3:pxeM aggregate amount 总款额；总额
WZ CI*' aggregate assets and liabilities 总体资产与负债
Z
vysLHj aggregate at constant price 按固定价格计算的总体数字
a|ufm^ F aggregate demand 总需求
*6Wiq5M>. aggregate gross position 总持仓量
(V{/8%mWc aggregate limit 总限额
8Y($ F2 aggregate of salaries tax 合计薪俸税
eADCT aggregate performance 总体表现；总体业绩
8w0~2-v.?V aggregate supply 总体供应
%8'8XDq^8 aggregate surplus 总盈余
EZUaYp ~M aggregate total 整体总额
fQ<sq0' e\ aggregate value 总值；合计价值
R Za/la* aggregated basis 合计基准
[|(|"dh@^H aggregated net chargeable income 合计应课税入息实额
mQ[$U aggregation 合并计算；合计；总和
<FT7QO$I aggregation of incomes of husband and wife 夫妇入息合并计算
y JA~4 aggregation of property 财产的总和
+}:Z9AAMy agio 差价；贴水
S$mv( C Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
!=[Y yh Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
q}{E![ZTu 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
) c@gRb~ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
tLE8+[
SU 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
1 .3#PdMR, Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
q
W(@p` 《香港政府和大韩民国政府关于相互促进和保护投资协定》
M:+CW;||! agreement for a settlement 授产协议
,-UF 5U agreement for assignment 转让协议
KOcB#UHJ agreement for sale 售卖协议；买卖协议
Bkcwl agreement for sale and purchase 买卖协议
z*.AuEK? agreement for the payment of interest 支付利息协议
aKI"<%PNn agreement for the repayment of money 还款协议
y=3 dGOFB agreement of reinsurance 再保险协议
P>/:dt'GJ} Agricultural Bank of China 中国农业银行
o@meogkL air passenger departure tax 飞机乘客离境税
Ymut]`dX Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
@C;1e 7 airport tax 机场税
+f3Rzx] alcohol duty 酒精税
opcanl9pSW alienation 让与；让渡；转让
Hm-#Mpw alimony 生活费；赡养费
YI0
wr1N All Ordinaries Index [AOI] 所有普通股指数
h]4xS?6O all risks 全险；综合险
A7p4M?09 All Sales Record for Stock Market 《股票市场成交报告》
jv)+qmqo! Allied Capital Resources Limited 新联财务有限公司
bvox7V> all-items index [Consumer Price Index] 总指数〔消费物价指数〕
"HOZ2_(o allocation letter 拨款信件
Sn=6[RQ>P allocation of fund 分配款项；预留款项
3smk Y allocation of profit 利润分配；溢利分配
T4eJ:u* ; allocation warrant 拨款令
Ot=>~(u0 allotment 分配；配股
8v$q+Wic allotment notice 股份配售通知；配股通知
E0W c8m " allotment of shares 股份分配
T7[@ lMa? allowable 可获宽免；免税的
O
NabL.CV allowable business loss 可扣除的营业亏损
hx$]fvDevD allowable expenses 可扣税的支出
J)|3jbX"I] allowance 免税额；津贴；备抵；准备金
u0C: q`;z allowance for debts 债项的免税额
EC+t-:a] allowance for depreciation by wear and tear 耗损折旧免税额
CK_d Eh2c allowance for funeral expenses 殡殓费的免税额
j7I=2xnTWu allowance for inflation 为通货膨胀而预留的款项；通胀准备金
R7::f\I allowance for repairs and outgoings 修葺及支出方面的免税额
v+ $3 allowance to debtor 给债务人的津贴
}\a#e^-xQ+ alteration of capital 资本更改
4I4m4^ alternate trustee 候补受托人
l+ }=D@l amalgamation 合并
JPI%{@Qc^ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
g~U( w ambit of charges 征税范围；收费范围
ETDWG_H | amended valuation 经修订的估值
kWzp*<lWe American Commodities Exchange 美国商品交易所
Z-@nXt American Express Bank Limited 美国运通银行
T3 w%y`K American Stock Exchange 美国证券交易所
>S5 J^c amortization 摊销
y0%@^^-Ru amount due from banks 存放银行同业的款项
} z'Jsy[s amount due from banks abroad 存放海外银行同业的款项
De$~ *2 amount due from holding companies 控股公司欠款
(5T>`7g8 amount due from local banks 存放本港银行同业的款项
2?,Jn&i5 amount due to banks 银行同业的存款
m 6Dm1'+ amount due to banks abroad 海外银行同业的存款
(HNc9QVC'W amount due to holding companies 控股公司存款
Mc,79Ix" amount due to local banks 本港银行同业的存款
,np= m17 amount due to outport banks 外埠银行同业的存款
2Kxb(q" amount for note issue 发行纸币的款额
v93b8/1 amount of bond 担保契据的款额
` YOYC amount of consideration 代价款额
5%-{r& amount of contribution 供款数额
}7.A~h amount of indebtedness 负债款额
<\229 amount of principal of the loan 贷款本金额
)%C.IZ_s2 amount of rates chargeable 应征差饷数额
4$-R|@,|_ amount of share capital 股本额
I;4quFBlMu amount of sums assured 承保款额
N&8$tJ(hhx amount of variation 变动幅度
( 5LCy?-6 amount of vote 拨款数额
`>"#d
?, amount payable 应付款额
V^7.@BeT amount receivable 应收款额
Ym'h
vK Amsterdam Stock Exchange 阿姆斯特丹证券交易所
8h]
TI_ analysis 分析
1RAkqw<E ancillary risk 附属风险
f+e"`80$*C annual account 周年帐目；周年帐目报表；年度决算；年结
r8:r}Qj2w[ annual accounting date 年结日期
/?.?1-HM annual allowance 每年免税额；年积金；年度津贴；年津
Ca-"3aQkc annual balance 年度余额
f2g tz{r annual disposable income 每年可动用收入
AG (6. annual estimates 周年预算
Khj C'CU, annual fee 年费
`Vvi]>,cg` annual general meeting 周年大会
!)a_@ d.;i annual growth rate 年增率；每年增长率
)fJ"Hq annual long-term supplement 长期个案每年补助金
Du_5iu Mh annual pensionable emolument 可供计算退休金的年薪
fJFNS
y annual report 年报
TXImmkC Annual Report on the Consumer Price Index 《消费物价指数年报》
-2hirA<^ annual return 周年报表；周年申报表；每年报税表格
c>bns/f Annual Return Rules 《周年报表规则》
b9H(w%7ucU annual review of consumer prices 每年消费物价回顾
&}DfIP< annual roll-forward basis 逐年延展方式
y ##h(y annual salary 年薪
.}__XWK5 annual statement 年度报表；年度决算表
Sca "LaW1 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
LO U P annuitant 年金受益人
J|W E&5' annuity 年金
-y. cy'$f annuity contract 年金合约
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{ annuity on human life 人寿年金
e-dkvPr antecedent debt 先前的债项
>a8iY|QY ante-dated cheque 倒填日期支票
1I%u)[;> anticipated expenditure 预期开支
J3yK^@&& anticipated net profit 预期纯利
e#[Klh$]EW anticipated revenue 预期收入
s^u Y anti-inflation measure 反通货膨胀措施
( .-4Jn anti-inflationary stance 反通货膨胀立场
O:?3B!wF apparent deficit 表面赤字
;yNc 7Vl apparent financial solvency 表面偿债能力
~"+"6zg apparent partner 表面合伙人
#*h\U]=VS application for personal assessment 个人入息课税申请书
7.
F'1oEf application of fund 资金应用
[ CQR application to release as liquidator and to destruct the books of accounts and documents
o N032o?S 申请免除清盘人职务及毁灭帐簿与文件
ZSf &M appointed actuary 委任精算师
v , ")XPY appointed auditor 委任核数师；委任审计师
8maWF.xq appointed trustee 委任的受托人
UytMnJ 8 8 appointer 委任人
Lu#q o^ apportioned pro rata 按比例分摊
,z&S;f.f apportionment 分配；分摊
|))NjM'ZBl Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
,X!6|l8 apportionment formula 分摊方程式
' i+L apportionment of estate duty 遗产税的分摊
+&.zwniSS appraisal 估价；评估
15ailA&(Qm appreciable growth 可观增长
fRS;6Jc appreciable impact 显着影响
C m[}DB appreciable increase 可观增长
DI\=udN appreciation 增值；升值
5dj " UxH appreciation against other currencies 相对其他货币升值
u99a"+ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Xs2}n^#i appreciation tax 增值税
NQ{(G8x9 appropriation 拨款；拨用；拨付
)oIh?-WL appropriation account 拨款帐目
H07\z1?.K Appropriation Bill 拨款法案
=MNp; appropriation-in-aid system 补助拨款办法
+ M"j#H approved assets 核准资产
wR%Ta - approved basket stock 认可一篮子证券
HA'~1$#z approved budget 核准预算
jOG dq;| approved charitable donation 认可慈善捐款
kmC@\xTp approved charitable institution 认可慈善机构
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approved currency 核准货币；认可货币
P&0eu approved estimates 核准预算
AE rPd)yk0 approved estimates of expenditure 核准开支预算
=|oi 0 approved overseas insurer 核准海外保险人
t/;2rIx> approved overseas trust company 核准海外信托公司
4!dc/K approved pooled investment fund 核准汇集投资基金
NO!Qo: approved provident fund scheme 认可公积金计划
5cP yi/ approved provision 核准拨款
y[ m,t}gi approved redeemable share 核准可赎回股份
qFm w9\Fn approved regional stock 认可地区性证券
R'Jrbe| approved retirement scheme 认可退休金计划
S;4:`? s=i approved subordinated loan 核准附属贷款
]oP1c-GEk arbitrage 套戥；套汇；套利
!|[rh,e] arbitrageur 套戥者；套汇者
4>,X.|9{ arbitrary amount 临时款项
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( arrangement 措施；安排；协定
C hF~ arrears 欠款
9@|52dz% arrears of pay 欠付薪酬
9nR\7!_ arrears of revenue 逾期未收税款；逾期未收的帐项
.!3e$mhV articles of association 组织章程；组织细则；组织章程细则
;wwc;wQ' Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
c!IZLaVAr9 ascertainment of profit 确定利润
S f?;j{?G "Asia Clear" “亚洲结算系统”
Vuz.b. ,i` Asia Commercial Bank Ltd. 亚洲商业银行有限公司
=F+v+zP7P Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
v~mVf.j1 Asian Development Fund [ADF] 亚洲发展基金
z:\9t[e4 Asian dollar bond 亚洲美元债券
p@jw)xI Asian dollar market 亚洲美元市场
i.mv`u Dm Asian dollar rate 亚洲美元利率
re*}a)iL Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
=Dn <DV Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
!Se0&Ob asked price 沽盘；喊价；索价；卖方报价
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X y assessable income 应评税入息
y C xYFi assessable loss 应评税亏损
\V-N~_-H assessable profit 应评税利润
)ce 6~ assessable value 应评税值
0he3[m}Nr assessed profit 估定利润
D40 vCax^J assessed value 经评估价值
3"x_Y assessment 评税；评定；估价；评税单
_ $a3lR assessment number 评税编号；估价编号
iVFOOsJ@ assessment of additional tax 补加税评税
Cx TAd[az assessment of performance 业绩评估；实绩评价
rI>x'0Go* Assessor 评税主任
AYn65Ly asset price bubbles 资产价格泡沫
-`faXFW ' asset-backed securities 具资产保证的证券
9L>?N:%5 assets accretion 资产增值
COw"6czX/ assets and liabilities 资产与负债
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&K7v assets betterment statement 资产递增表；资产改进表
9tHK_),9 assets lending 实物放款；有抵押贷款
P<vl+&* assets of the company passing on the death 死者去世时转移的公司资产
/"X_{3dq? assets pledged as security for liabilities 用作负债抵押的资产
x0# B c7y assets portfolio 资产投资组合
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WF assets price 资产价格
Qj^Uz+b assets quality 资产质素
CV0id&Nv assets realization 资产变现
Lap?L/NS assets refinancing arrangement 资产再集资安排
%Y&48''" assets securitization 资产证券化
Bt<)1_ assets situated outside Hong Kong 在香港以外地方的资产
j!4{+&Laq assets stripping 削减资产；拆卖资产
kp* v:* assets value 资产值
I # tlaz# assignee 承让人
-DkD*64wu assignment 转让；转让书；转让契
X$!fR >Zc assignment of interest 权益转让
x17 :~[c'] assignment of letters patent and trade mark 专利证书及商标转让
Em!- W5 *s assignment of property 物业转让；物业转让书
E&8N h J assignment right 转让权
i)x0 ]XF assignor 转让人
_*AI1/>` associate 有联系的人；有关连人士；相联者；合伙人；联系人
%Xh}{ o$G Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
j:%,l cF associate member 附属会员
$M}"u [Qq associated body corporate 相联法人团体
-_ 9k+AV associated company 相联公司；联属公司
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+~)_ associated corporation 相联法团
*H/ >96 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
'x%gJi# 公认会计师公会〔英国〕
Zv@qdY<: Association of Futures Exchange Brokers 香港期货经纪协会
`PARZ| Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
E^)FnXe5 association of underwriters 承保人组织
'iW assumption of control 接管
vbmt0df assurance 担保；保险；转易；转易书
&. =8Q? assurance of interest 权益的转易
}#m9Q[ at 19XX price 按一九ＸＸ年价格计算
n.@HT" at a discount 按赔价计算；按贴水价格计算；打折扣
|[rn/ at a premium 按溢价计算；按升水价格计算
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at call 通知付款；按通知
y_9\07va< at constant market price 按固定市价计算
Gi)Vr\Q. at constant price 按固定价格计算
"lt <$. at cost 按成本计算
|" }rd OV) at current market price 按当时市价计算；按现时市价计算
iDDJJ>F26 at current price 按当时价格计算；按现时价格计算
sRt 7 .fe at factor cost 按要素成本计算；按生产要素成本计算
"w? 0f[" at money-of-the-day price 按付款当日价格计算
tl_3 %$s at or better 按指定或较佳价位〔买卖指令〕
@ g#5d|U); at par 按面值计算；平价
ejd_ 85$ at sight 见票即付
c+ZO C8R at the close 按收市盘
?!Y_w2 at the opening 按开市盘
Z#}sK5s attestation 见证；见证条款
z\eQB% aM at-the-money option 平价期权
l9 \W=-' attorney 受权人；受托代表人
#]d m/WzY attornment 新拥有人承认书
JL,Y9G*]s attributable profit 可归属利润
w XUR9H|0( attributable share value 可归属股份价值
o<5`uV!f Auckland Stock Exchange 奥克兰证券交易所
[3X\"x5@V auction 拍卖
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-<v); auctioneer 拍卖商
XHA| v^ audit 审计；核数
r:sa|+ Audit Commission 审计署
HVa D Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
@K <Onh` 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〕
/Q st :q audit review 帐目审查
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a& Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
pEwo}NS*H audited account 审计帐目；经审计的帐目
1K Ujb@" audited annual account 经审计的周年帐目
bo#xqSGQ audited balance sheet 经审计的资产负债表
ir6aV|ea! auditor 核数师；核数主任；审计师
WHx #; auditor's certificate 核数师证明书；审计师证明书
uBts?02 auditor's report 核数师报告；审计师报告
! \s}A7 Aussie bond 澳元债券
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&tWMxBr austerity budget 紧缩预算
B=]j=\o Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
(wL$ h5SG Australia All Ordinaries Index 澳洲所有普通股票指数
u0#KBXRo Australian Dollar [AUD] 澳元
( K[e=0Rf Australian Options Market 澳大利亚期权市场
:Fhk$?/r Australian Securities Commission 澳洲证券事务监察委员会
v9 \n=Z Australian Society of Certified Practising Accountants 澳洲执业会计师公会
(EcP'F*;;y Australian Stock Exchange 澳大利亚证券交易所
%ap]\o$^4 Austrian Schilling [ATS] 奥地利先令
NlF*/Rs authentication 认证；鉴证
!BVCuuM>w authority to purchase 委托购买证；委购书
'TYO-'aC authorization 认可；核准；授权；授权书
N&G'i.w/ authorization by direction 指示授权
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Ge+o0K authorization by instruction 指令授权
hwM<0Jf authorization by warrant 令状授权
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authorization of unit trust 单位信托的认可
c!HGi qp authorized agent 指定代理人
oOprzxf"+Z authorized capital 法定资本
!y$## PZ authorized clerk 出市员
N/F_,>E authorized dealer 认可交易商
x"Ll/E)\v] authorized financial institution 认可财务机构
Pt85q?- > authorized fund 认可基金
z#!<[**& authorized fund house 获授权的基金公司；认可基金公司
Aq(cgTNW authorized institution 认可机构
I'IFBVhaYn authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
GDCp@%xW authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
ga|<S@u ?} authorized insurer 获授权保险人；获认可承保人
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[ authorized investment 特准投资项目
n=j ) M authorized person 获授权人
K^o$uUBe authorized representative 获授权代表
IwYfs]- authorized share capital 法定股本
z x<t{e7 automated quotation system 自动报价系统
gH7 +#/ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
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f) 自动交易系统〔香港期货交易所有限公司〕
0m1V@ 3]7> automatic adjustment mechanism 自动调整机制
_v#pu Fy automatic adjustment system 自动调整系统
egs P\ ' Automatic Clearing House 自动票据交换所
& PXT$x[i automatic exchange rates accumulation system 自动化汇率累集系统
I+Fy)=DO9 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
p[&J l automatic teller machine [ATM] 自动柜员机
S8q g"YR autopay 自动转帐
} Nn+Ny available assets 可用资产
,]\cf available fiscal reserve 现存财政储备
P8=|#yCi available profit 可用利润
_f 2r z+ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
jy0aKSn8 average 平均；平均数；海损
ue 3 ].: average basic salary 平均基本薪金
,W+=N"`a' average consumer expenditure 平均消费开支；一般消费开支
h];H]15& average cost 平均成本
9Pg6,[*u average cost of land production 增辟土地平均成本
V(kK2az average daily turnover 平均每日成交额
xpp nBnu$7 average daily wage rate 平均每日工资率
+8ib928E average expenditure pattern 平均开支模式
$G <r2lPy average growth rate 平均增长率
B tznms' average net fixed assets 固定资产平均净值
Q^<amM! average of relatives 相对价格平均数
N'{Yhx u average price 平均价格
~I N g9| average propensity to consume 平均消费倾向；一般消费倾向
`\:Ede average propensity to save 平均储蓄倾向；一般储蓄倾向
&(<>}
r average rate 平均率
<`-sS]=d} average revenue 平均收入；平均收益
o.Ww .F average stock 平均库存；平均存货
QN;5+p[N average yearly rent 平均年租
8r> \scS avoidance of double taxation 避免双重课税
jh z*Y}MX avoidance of tax 避税
