A:
bzi|s5!'< A share Ａ股；甲类股份
x| eeRf| abatement of tax 减税；减扣免税额
kcB+ _ ABN AMRO Bank N.V. 荷兰银行
BKU'`5` above-the-line expenditure 线上项目支出；经常预算支出
~YCuO0t above-the-line receipt 线上项目收入；经常预算收入
u&QKwD Uh ABSA Asia Limited 南非联合亚洲有限公司
ng i< v6 i absolute change 绝对数值变更
e~v (eK_ absolute expenditure 实际开支
l0tYG[ absolute guideline figure 绝对准则数字
z (c9, 3 absolute interest 绝对权益
b]gY~c bI8 absolute order of discharge 绝对破产解除令
8Z85D absolute profit margin 绝对利润幅度
=neL}Fav56 absolute value 实值；绝对值
GJ 'spgz absolutely vested interest 绝对既得权益
y|_Eu: absorbed cost 已吸收成本；已分摊成本
OY"6J@[z absorption 吸收；分摊；合并
ZkB3[$4C=5 absorption rate 吸收率；摊配率；分摊率
/,|CrNwY* ACB Finance Limited 亚洲商业财务有限公司
6gOe!m m acceptable form of reciprocity 合理的互惠条件
NBl
__q acceptable rate 适当利率；适当汇率
cjULX+h acceptance agreement 承兑协议
L(&}W v acceptance for honour 参加承兑
*Zd84wRSj acceptor 承兑人；接受人；受票人
#l1Q e` acceptor for honour 参加承兑人
o 07IcIo accident insurance 意外保险
jJwkuh8R Accident Insurance Association of Hong Kong 香港意外保险公会
N<z`yV accident insurance scheme 意外保险计划
|s gXh9%x< accident year basis 意外年度基准
5nC u~<uJ accommodation 通融；贷款
! d9 AG| accommodation bill 通融票据；空头票据
9>,Qgp,w accommodation party 汇票代发人
K^% -N yV account balance 帐户余额；帐户结余
u@Fs L Hn account book 帐簿
?)3jqQ. account collected in advance 预收款项
"r.2] R3 account current book 往来帐簿
>Cd9fJ&0gP account of after-acquired property 事后取得的财产报告
+ C7T]&5s account of defaulter 拖欠帐目
cQpnEO&SL account payable 应付帐款
kReG: account payee only [A/C payee only] 只可转帐；存入收款人帐户
"PpjoM
~ account receivable 应收帐款
\Mi#{0f +q account receivable report 应收帐款报表
#I`ms$j% account statement 结单；帐单；会计财务报表
'b: Ne,< account title 帐户名称；会计科目
ecH/Wz1 accountant's report 会计师报告
3/M.0}e Accountant's Report Rules 会计师报告规则
#-u [$TA accounting and auditing procedure 会计与审计程序；会计与核数程序
%6 =\5> Accounting Arrangements 《会计安排》
:,*eX' fH accounting basis 会计基础
1(`M~vFDK accounting by Official Receiver 破产管理署署长呈交的帐目
hhR aJ Accounting Circular 《会计通告》
&:?e & accounting class 会计类别
9( VRq^Z1 accounting date 记帐日期；会计结算日期
BH : accounting for money 款项核算
r>qA $zD^ Accounting Officer 会计主任
_LfHs1g4 accounting period 会计报告期；会计期
J m e% accounting policy 会计政策；会计方针
CdhSp$> accounting practice 会计惯例
JE%A|R<Jl accounting principle 会计准则
?p8k{N(1 accounting record 会计记录
r!/0 j) accounting report 会计报告
.?#uxd~> Accounting Services Branch [Treasury] 会计事务部〔库务署〕
dU;upS_- Accounting Society of China 中国会计学会
-4L!k'u R accounting statement 会计报表
RSWcaATZN accounting system 会计制度；会计系统
fB# XhO accounting transaction 会计事项；帐务交易
!jh %} JJ accounting treatment 会计处理
u39FN?<^ accounting year 会计年度
"zV']A>4H accretion 增值；添加
?9U:g( v accrual 应计项目；应累算数目
@Y' I,e accrual basis 应计制；权责发生制
[wcA.g* F accrual basis accounting 应计制会计；权责发生制会计
oP$kRfXS!< accrue 应累算；应计
Z}cIA8 7U accrued benefit 应累算利益
"xwM+ AC accrued charges 应计费用
.`L gYW accrued cumulative preference share dividend 应累算的累积优先股股息
@oH[S Wx accrued expenses 应累算费用
{tzx A _ accrued interest payable 应付利息；应计未付利息
_dmL}t- accrued interest receivable 应收利息；应计未收利息
s j9 D accrued right 累算权益
Da,&+fZI! accruing profit 应累算的利润
x% XT2 + accumulated fiscal reserve 累积财政储备
;A ^K_ w' accumulated profit 累积利润；滚存溢利
|"}4*V_ * accumulated reserve 累积储备
Q&+c.S accumulation of surplus income 累积收益盈余
M4<+% EV} acquired assets 既得资产
kr_oUXiX acquisition 收购；购置；取得
I($,9|9F acquisition cost 购置成本
mCb 9*| acquisition expenses 购置费用
~' BUrX\ acquisition of 100% interest 收购全部股权
[ n:PN B acquisition of control 取得控制权
cCng5Nq,c acquisition of fixed assets 购置固定资产
/(%Ig,<"JC acquisition of shell “买壳”
$j`<SxJ> acquisition price 收购价
/e 5\ 9 act of God 天灾
anx&Xj|=.F acting partner 执事合伙人
Q#rt<S1zW active market 买卖活跃的市场；交投畅旺的市场；旺市
IrO +5 w active partner 积极参与的合伙人
M]ap: active trading 交投活跃
u:4["ViC actual circulation 实际流通
tyXl}$)y actual cost 实际成本
dF2@q@\.+ actual expenditure 实际开支；实际支出
t.z$j actual income 实际入息；实际收入；实际收益
T7GQ^WnA actual market 现货市场
;nf& c;D actual price 现货价；实际价格
Iu6W=A actual profit 实际利润
R@ QQNYU.D actual quotation 实盘；实际价位；实际报价
-lp"#^ ; actual year basis 按实际年度计算
:J%'=_I&H actuals 实货
rsSue_Q actuarial investigation 精算调查
p+D=}O actuarial principle 精算原则
g 3a/ ;wl actuarial report 精算师报告
.;%q/hP Actuarial Society of Hong Kong 香港精算学会
[#X|+M&u6 actuarial valuation 精算师估值
k |ip?O actuary 精算师
F^sw 0 .b ad referendum agreement 暂定协议；有待覆核的协定
h3t$>vs2F" ad valorem duty 从价税；按值征税
j#o3 ad valorem duty system 从价税制
[`bZ5*& ad valorem fee 从价费
*SGlqR['\e ad valorem tariff 从价关税
t,?,F4 j additional allowance 额外免税额
z_)`g`($ additional amount for unexpired risk 未过期风险的额外款额
z+ 6QZQk additional assessable profit 补加应评税利润
Hd*Fc=>"Y additional assessment 补加评税
5byeWH0n3 additional commitment 额外承担
} @*I+\W/ additional commitment vote 额外承担拨款
pU DO7Q] additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
r9 ;` additional dependent parent allowance 供养父母额外免税额
|J ?:91
additional provision 额外拨款
C *j9Iaj additional stamp duty 附加印花税
FAd ``9kRT additional tax 补加税罚款；补加税款
x)\V lR Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
'8Qw:f h adjudged bankrupt 被裁定破产
!Ud:?U adjudicated bankrupt 裁定破产人
E.#6;HH zN adjudication fee 裁定费；评定印花税额手续费；评估契据费
Xv*}1PZH adjudication of bankruptcy 裁定破产；宣告破产
)[ w&C_>] adjudication of insolvency 裁定无力偿还债务
CSH `pU adjusted actual 经调整的实数；调整后的实数
9mm2V ps; adjusted current assets 经调整的流动资产；调整后的流动资产
=f4< ({9 adjusted figure 经调整的数字；调整后的数额
h+xA?[ c= adjusted liabilities 经调整的负债；调整后的负债
4a 4N
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/b+;:
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2|s<[V3rP- adjusted profit 经调整的利润；调整后的利润
i ha9!kf adjusted surplus 经调整的盈余额；调整后的盈余额
:s-EG;. adjusted value 经调整的价值；调整后的价值
RK;;b~
adjustment 调整；修订；理算〔保险〕
%6Rp,M9= adjustment centre 调剂中心
-=>U
=| adjustment lag 调整过程的时间差距；调整时差
() <`t}FQ adjustment mechanism 调整机制
@4@PuWI0- adjustment of loss 亏损调整
<hMtE/05B adjustment process 调整过程；调整程序
kyK' adjustment range 调整幅度
sr4jQo administered exchange rate 受管制汇率
qhN[Dj(d Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
. o"<N administration expenses 行政费用
@5GBu u^j administration fee 手续费；行政费
cLHF9B5 administration in bankruptcy 破产管理
edTMl;4 administration order 遗产管理令
rx}* u3x=
administrator 管理人；遗产管理人
qTS @D administrator of the estate 遗产管理人
T(&kXMaB admission of debt 债项承认书
BP:(IP!& admission of proof 接纳债权证明
E{I) ]h advance 放贷款项；垫付款项；预支款项；预付款项
y,^";7U advance account 暂支帐目；预付款帐户
1h{>[ 'L advance compensation 预付补偿金
\"J? @ advance from shareholder 股东垫款
(`F|nG=X advance pending reimbursement 预支以待日后付还
jF4csO=E advanced economy 先进经济体系
(>mi!: advancement 预付；预付财产
?^Pq/VtZ advances warrant 垫款令
KZW'O
b>[ advancing 贷出
$(XgKq&xWZ adverse balance 逆差
db^aL8 adverse exchange 逆汇
"'~|}x1Uv advertisement addressed to shareholders 在报章刊登的致股东通告
)ib7K1 GJ advice for collection 托收通知书
:TlAL#
s& advice of drawing 提款通知书；汇票通知书
2aFT<T0 advice of payment 付款通知
[jy0@Q9 Advisory Committee [Securities and Futures Commission]
">4PePt.n 谘询委员会〔证券及期货事务监察委员会〕
TZj[O1E Advisory Committee on Diversification 经济多元化谘询委员会
UDVf@[[hN affidavit 誓章；遗产申报誓章
)7k&`?Mh affidavit of no receipt 述明无收款的誓章
76$ *1jB affiliate 联号；联营公司；附属公司
OWZS3Y+ affiliated company 附属公司；联号；联营公司
q;ZLaX\bFl affirmation [estate duty] 非宗教式宣誓〔遗产税〕
d&5c_6oW affordability 负担能力
>6 I Xuq African Development Bank [AfDB] 非洲开发银行
k06xz#pL after-acquired property 事后取得的财产
Ma>: _0I5 after-hours dealing 市后交易
6<<'bi after-tax profit 税后盈利；税后利润；税后溢利
5cgo)/3M@} agency agreement 代理协议
64h_1, U agency expenses 代理机构的开支
))p$vU3 agency fee 代理费
-.^ 3;-[ Agency Law 《代理法》
](_{,P agent 代理人；承销人
Ny.*G@& agent of company 公司代理人
_yNT=#/ agent's fee 代理人费；经纪费
fEB195#@9 aggregate 总计；总数；总体数字
z;[gEA+I aggregate amount 总款额；总额
6NzBpur 2H aggregate assets and liabilities 总体资产与负债
n }0z a#G aggregate at constant price 按固定价格计算的总体数字
is9}ePC7Xu aggregate demand 总需求
(=`Z0)= aggregate gross position 总持仓量
6k:y$,w aggregate limit 总限额
W=UqX{-j) aggregate of salaries tax 合计薪俸税
:4%<Rp aggregate performance 总体表现；总体业绩
phr2X*Z/)Y aggregate supply 总体供应
6g}^Q?cpV# aggregate surplus 总盈余
& { DR 6 aggregate total 整体总额
1;aF5~& aggregate value 总值；合计价值
Hw\([j* aggregated basis 合计基准
*}>Bkq9h aggregated net chargeable income 合计应课税入息实额
lxo.,n) aggregation 合并计算；合计；总和
r }ZL f aggregation of incomes of husband and wife 夫妇入息合并计算
c6t2Q6zV aggregation of property 财产的总和
> 6OCKl agio 差价；贴水
MF&3e#mdB 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》
>_-!zjO8u Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
``+c`F?5 《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》
cES;bwQ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
ud yAP> 《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》
]{(l;k9=e Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
m dC`W&r 《香港政府和大韩民国政府关于相互促进和保护投资协定》
09G9nu ;&{ agreement for a settlement 授产协议
XO 0>t{G agreement for assignment 转让协议
c[&d @ agreement for sale 售卖协议；买卖协议
V _ Xy2<V agreement for sale and purchase 买卖协议
oDz*~{BHg agreement for the payment of interest 支付利息协议
o>0O@NE agreement for the repayment of money 还款协议
nrF%wH/5 agreement of reinsurance 再保险协议
T_uNF8Bh Agricultural Bank of China 中国农业银行
O;UiYrXU air passenger departure tax 飞机乘客离境税
8 n;kK? Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
2dXU0095 airport tax 机场税
XIqv {w alcohol duty 酒精税
]Mn&76 fu alienation 让与；让渡；转让
`< S/?I8 alimony 生活费；赡养费
(~=Qufy All Ordinaries Index [AOI] 所有普通股指数
'CS^ 2Z all risks 全险；综合险
mr@_ %U All Sales Record for Stock Market 《股票市场成交报告》
N )'8o}E Allied Capital Resources Limited 新联财务有限公司
{-o7w0d_ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
D} mo\ allocation letter 拨款信件
F='Xj@&O allocation of fund 分配款项；预留款项
CKx\V +\O allocation of profit 利润分配；溢利分配
4Y`! bT` allocation warrant 拨款令
c =jcvDQ6W allotment 分配；配股
'&N: S- allotment notice 股份配售通知；配股通知
2_Pz^L allotment of shares 股份分配
^a086n allowable 可获宽免；免税的
N
=x]A C, allowable business loss 可扣除的营业亏损
GEhdk]<a7 allowable expenses 可扣税的支出
2^cAK t6bC allowance 免税额；津贴；备抵；准备金
W8Ke1( ws& allowance for debts 债项的免税额
^?E^']H)5u allowance for depreciation by wear and tear 耗损折旧免税额
'&RZ3@}+ allowance for funeral expenses 殡殓费的免税额
B1x'5S;Bq allowance for inflation 为通货膨胀而预留的款项；通胀准备金
{'h)
allowance for repairs and outgoings 修葺及支出方面的免税额
c zZrP" allowance to debtor 给债务人的津贴
I h5/=_n alteration of capital 资本更改
$|>6 z_3% alternate trustee 候补受托人
ny278tr Q7 amalgamation 合并
,@}W@GGP) ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
pZc9q8j3 ambit of charges 征税范围；收费范围
R"m.&%n amended valuation 经修订的估值
'wCS6_K American Commodities Exchange 美国商品交易所
-$AjD?; American Express Bank Limited 美国运通银行
0\V\qAk American Stock Exchange 美国证券交易所
DfAiL( amortization 摊销
oN.Mra]D amount due from banks 存放银行同业的款项
%2^['8t#NH amount due from banks abroad 存放海外银行同业的款项
Bx\# `Y amount due from holding companies 控股公司欠款
}W - K amount due from local banks 存放本港银行同业的款项
d 8xk&za amount due to banks 银行同业的存款
:jZ*,d%1={ amount due to banks abroad 海外银行同业的存款
X4Pm)N ` amount due to holding companies 控股公司存款
C*"Rd amount due to local banks 本港银行同业的存款
*raIV ]W3 amount due to outport banks 外埠银行同业的存款
6&g!ZE 'G amount for note issue 发行纸币的款额
38"8,k amount of bond 担保契据的款额
O{;M6U8C\ amount of consideration 代价款额
RA*_&Ll&!C amount of contribution 供款数额
M3hy5 j(b amount of indebtedness 负债款额
0|WOReskK amount of principal of the loan 贷款本金额
7yY1dR<Y amount of rates chargeable 应征差饷数额
({*.!ty amount of share capital 股本额
vS~AxeW/7R amount of sums assured 承保款额
F 7k4C2r amount of variation 变动幅度
C\; ;9
amount of vote 拨款数额
P Xyyyir{ amount payable 应付款额
?9o#%?6k amount receivable 应收款额
2&^,IIp Amsterdam Stock Exchange 阿姆斯特丹证券交易所
$k a1X&f analysis 分析
+W V@o' ancillary risk 附属风险
Iu=pk@*O annual account 周年帐目；周年帐目报表；年度决算；年结
C! aX45eg annual accounting date 年结日期
D]t~S1ycG7 annual allowance 每年免税额；年积金；年度津贴；年津
t:?<0yfp& annual balance 年度余额
B| $\/xO annual disposable income 每年可动用收入
H @3$1h&YS annual estimates 周年预算
!1ie:z>s annual fee 年费
d+ gk q\ annual general meeting 周年大会
yrxx+z|wR annual growth rate 年增率；每年增长率
0hH Iz4( annual long-term supplement 长期个案每年补助金
oN1!>S9m annual pensionable emolument 可供计算退休金的年薪
<[ g$N4 annual report 年报
x]yHBc Annual Report on the Consumer Price Index 《消费物价指数年报》
')5jllxv annual return 周年报表；周年申报表；每年报税表格
iqU.a/~y Annual Return Rules 《周年报表规则》
!nP8ysB annual review of consumer prices 每年消费物价回顾
cH qvkN` annual roll-forward basis 逐年延展方式
Tz D:bKE& annual salary 年薪
o=a:L^n t, annual statement 年度报表；年度决算表
7?kXgR[#d 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
#C;#$|d annuitant 年金受益人
&5kjjQ*HB annuity 年金
<a4 iL3 annuity contract 年金合约
/ieu) m :2 annuity on human life 人寿年金
^L*VW
gi9 antecedent debt 先前的债项
3L
1lq . ante-dated cheque 倒填日期支票
@B>%B EC anticipated expenditure 预期开支
1CF 7 anticipated net profit 预期纯利
44/ 0}v] anticipated revenue 预期收入
@ &am!+z anti-inflation measure 反通货膨胀措施
aT`02X anti-inflationary stance 反通货膨胀立场
|Oj,S|Z: apparent deficit 表面赤字
t<KEx^gb apparent financial solvency 表面偿债能力
EkfGw/WDw apparent partner 表面合伙人
^c;sk V&S application for personal assessment 个人入息课税申请书
(HTk;vbZm application of fund 资金应用
%k1q4qOG]^ application to release as liquidator and to destruct the books of accounts and documents
oKMg7 3* 申请免除清盘人职务及毁灭帐簿与文件
| -cALQ appointed actuary 委任精算师
b&|YQW} ~ appointed auditor 委任核数师；委任审计师
hc@;}a\Y appointed trustee 委任的受托人
>$k 4@eg! appointer 委任人
6`$,-(J= apportioned pro rata 按比例分摊
EF_h::A_ apportionment 分配；分摊
{ra Esb-X Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
[nhLhl4S apportionment formula 分摊方程式
O*+w_fox apportionment of estate duty 遗产税的分摊
?(`nBlWQ5 appraisal 估价；评估
_If@#WnoyA appreciable growth 可观增长
]R2Z -2 appreciable impact 显着影响
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WO~v{h3J appreciable increase 可观增长
Is,*qrl : appreciation 增值；升值
RY'\mt"W2 appreciation against other currencies 相对其他货币升值
^q4 :zZZ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
w
oY)G7% appreciation tax 增值税
ZT3j xwe appropriation 拨款；拨用；拨付
J^ <j=a|D appropriation account 拨款帐目
|)>G eE Appropriation Bill 拨款法案
><Mbea=U+ appropriation-in-aid system 补助拨款办法
a#^4xy : approved assets 核准资产
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approved basket stock 认可一篮子证券
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approved budget 核准预算
>Y*iy approved charitable donation 认可慈善捐款
!O%f)v ? approved charitable institution 认可慈善机构
P[J qJi/H approved currency 核准货币；认可货币
XQ |j5] approved estimates 核准预算
QdG?"Bdt2 approved estimates of expenditure 核准开支预算
X\^3,k." approved overseas insurer 核准海外保险人
H$($l<G9C approved overseas trust company 核准海外信托公司
={&TeMMA approved pooled investment fund 核准汇集投资基金
`[W)6OUCx} approved provident fund scheme 认可公积金计划
,2:L{8_L approved provision 核准拨款
!&`7 approved redeemable share 核准可赎回股份
|[n|=ORI' approved regional stock 认可地区性证券
ud~VQXZo approved retirement scheme 认可退休金计划
BYA=M*f approved subordinated loan 核准附属贷款
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z3C arbitrage 套戥；套汇；套利
}O- %kl arbitrageur 套戥者；套汇者
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GJNR arbitrary amount 临时款项
HDfQ9__ arrangement 措施；安排；协定
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_#=i arrears 欠款
C*6bR? I9 arrears of pay 欠付薪酬
YM4U.! 4o arrears of revenue 逾期未收税款；逾期未收的帐项
%y^ Kw articles of association 组织章程；组织细则；组织章程细则
})=c:h & Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
s- YV_ ascertainment of profit 确定利润
_o=`-iy9 "Asia Clear" “亚洲结算系统”
CBgFB-!qpe Asia Commercial Bank Ltd. 亚洲商业银行有限公司
khO<Z^wi[ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
"N[gMp6U Asian Development Fund [ADF] 亚洲发展基金
xBx ?>nN Asian dollar bond 亚洲美元债券
B'#gs' fl Asian dollar market 亚洲美元市场
f@V{}&ZWp Asian dollar rate 亚洲美元利率
>Gu>T\jpe. Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
d ;Gm {g# Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
!z&seG]@ asked price 沽盘；喊价；索价；卖方报价
\2VZk VO9 assessable income 应评税入息
eVbh$cIrZ assessable loss 应评税亏损
:-jP 8X assessable profit 应评税利润
mm 9S#Ya assessable value 应评税值
cB{;Nh6" assessed profit 估定利润
o@V/37! assessed value 经评估价值
B2+_F"<; assessment 评税；评定；估价；评税单
q ~A|R assessment number 评税编号；估价编号
uS+b* : assessment of additional tax 补加税评税
,C1 2SM*@ assessment of performance 业绩评估；实绩评价
(V |q\XS Assessor 评税主任
Yv`1ySR asset price bubbles 资产价格泡沫
]H@uuPT! asset-backed securities 具资产保证的证券
(G b{ckzs assets accretion 资产增值
Q,LWZw~" assets and liabilities 资产与负债
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assets betterment statement 资产递增表；资产改进表
[>QsMUvak assets lending 实物放款；有抵押贷款
cF>;f(X assets of the company passing on the death 死者去世时转移的公司资产
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assets pledged as security for liabilities 用作负债抵押的资产
@eD~FNf-] assets portfolio 资产投资组合
oFx gR9 assets price 资产价格
f \%X 7 . assets quality 资产质素
=GS_ G;Dz assets realization 资产变现
u*YuU %H= assets refinancing arrangement 资产再集资安排
L bK1CGyA assets securitization 资产证券化
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{N;k- assets situated outside Hong Kong 在香港以外地方的资产
,2L,>?r6 assets stripping 削减资产；拆卖资产
tYxlM! assets value 资产值
6b 5{ assignee 承让人
<zWQ[^ assignment 转让；转让书；转让契
Bf}0'MK8zQ assignment of interest 权益转让
r -DD*'R assignment of letters patent and trade mark 专利证书及商标转让
4xC6#:8 assignment of property 物业转让；物业转让书
!P3tTL!*L assignment right 转让权
kJ:5msKwC assignor 转让人
jI pcMN< associate 有联系的人；有关连人士；相联者；合伙人；联系人
O9 r44ww Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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,5=*B associate member 附属会员
xuC6EK+ associated body corporate 相联法人团体
G`<1>%" F associated company 相联公司；联属公司
\>CBam8d associated corporation 相联法团
wB 0WR Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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i 公认会计师公会〔英国〕
Czl 8Q oH Association of Futures Exchange Brokers 香港期货经纪协会
"+OMo-<K7 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
e}@J?tJK.L association of underwriters 承保人组织
S6Xw+W02 assumption of control 接管
H "/e% assurance 担保；保险；转易；转易书
@n y{.s+ assurance of interest 权益的转易
>}`1'su at 19XX price 按一九ＸＸ年价格计算
iDe0 5f 1R at a discount 按赔价计算；按贴水价格计算；打折扣
A}+r;Y8[h at a premium 按溢价计算；按升水价格计算
O&1p2!Bk4 at call 通知付款；按通知
A=>6$L];' at constant market price 按固定市价计算
Y+PxV*"a at constant price 按固定价格计算
f;I"tugO at cost 按成本计算
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${ { at current market price 按当时市价计算；按现时市价计算
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?| at current price 按当时价格计算；按现时价格计算
_J#Hq 'K at factor cost 按要素成本计算；按生产要素成本计算
kUBHK"}K at money-of-the-day price 按付款当日价格计算
LA(JA at or better 按指定或较佳价位〔买卖指令〕
G5@@m- at par 按面值计算；平价
J~ rC at sight 见票即付
W` rE \P at the close 按收市盘
_ 25]>D$ at the opening 按开市盘
6#-; , 2 i attestation 见证；见证条款
S`PSFetC at-the-money option 平价期权
Nr7.BDA attorney 受权人；受托代表人
81 Not attornment 新拥有人承认书
o ieLh"$ attributable profit 可归属利润
^hTJp { attributable share value 可归属股份价值
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fd%L Auckland Stock Exchange 奥克兰证券交易所
B#lj8I^| auction 拍卖
DD3yl\#, auctioneer 拍卖商
Fgq*3t audit 审计；核数
8U $UI Audit Commission 审计署
v\T1,Z@N^ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
\YyU5f7'; 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〕
B}bNl 7
~ audit review 帐目审查
Cd*C^cJU&z Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
) x $Vy= audited account 审计帐目；经审计的帐目
YtKX\q^. audited annual account 经审计的周年帐目
7 "U,N; y audited balance sheet 经审计的资产负债表
xL#oP0d<e auditor 核数师；核数主任；审计师
-Q8`p auditor's certificate 核数师证明书；审计师证明书
))zaL2UP. auditor's report 核数师报告；审计师报告
un%"s: Aussie bond 澳元债券
7E t(p' austerity budget 紧缩预算
=I3U.^ : Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
BuO J0$ Australia All Ordinaries Index 澳洲所有普通股票指数
^ @cX0_ Australian Dollar [AUD] 澳元
5q*~h4=r7 Australian Options Market 澳大利亚期权市场
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T; Australian Securities Commission 澳洲证券事务监察委员会
D($ UbT-v Australian Society of Certified Practising Accountants 澳洲执业会计师公会
*m/u 3.\ Australian Stock Exchange 澳大利亚证券交易所
P hdL@Mr Austrian Schilling [ATS] 奥地利先令
4& WzG nK authentication 认证；鉴证
_Xe< JJvq authority to purchase 委托购买证；委购书
^W*)3;5 authorization 认可；核准；授权；授权书
5.;$9~d authorization by direction 指示授权
]zAg6*-/B authorization by instruction 指令授权
p#NZ\qJ authorization by warrant 令状授权
vIv3rN=5vB authorization of unit trust 单位信托的认可
IKj1{nZvDc authorized agent 指定代理人
uv d> authorized capital 法定资本
(S{c*"}2 authorized clerk 出市员
e;\c=J,eE authorized dealer 认可交易商
a_j#l(] 9 authorized financial institution 认可财务机构
p
=O1aM authorized fund 认可基金
?Cl"jcQ* authorized fund house 获授权的基金公司；认可基金公司
D~);:}}> authorized institution 认可机构
"Vy\- ^ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
P_%l}% authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
u>@G:kt8 authorized insurer 获授权保险人；获认可承保人
%gB0D8,vo authorized investment 特准投资项目
<\NXCUqDpo authorized person 获授权人
=l{KYv authorized representative 获授权代表
xrd ^vE authorized share capital 法定股本
"a H]4DO automated quotation system 自动报价系统
< du M8 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
*Ux"3IXO 自动交易系统〔香港期货交易所有限公司〕
A>S2BL#= automatic adjustment mechanism 自动调整机制
l0) 6[yXK automatic adjustment system 自动调整系统
fQ ) ;+ Automatic Clearing House 自动票据交换所
wEqCuhZ automatic exchange rates accumulation system 自动化汇率累集系统
6f1Y:qK'@ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
(b5af_ c automatic teller machine [ATM] 自动柜员机
>@W#@W*I@ autopay 自动转帐
KLB?GN?Pb available assets 可用资产
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,B available fiscal reserve 现存财政储备
cFo-NI2 available profit 可用利润
u{^Kyo#v Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
o^J&c_U\3' average 平均；平均数；海损
{%dQV#'c average basic salary 平均基本薪金
"=O)2} average consumer expenditure 平均消费开支；一般消费开支
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F7`o average cost 平均成本
1k(*o.6 average cost of land production 增辟土地平均成本
*8+Y R average daily turnover 平均每日成交额
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L cu] average daily wage rate 平均每日工资率
}Qo8Xps average expenditure pattern 平均开支模式
b?,y%D) ' average growth rate 平均增长率
Gd 9B average net fixed assets 固定资产平均净值
C\K-- average of relatives 相对价格平均数
= $ J2 average price 平均价格
H|?`n
u iD average propensity to consume 平均消费倾向；一般消费倾向
> ^}z average propensity to save 平均储蓄倾向；一般储蓄倾向
NmXTk+,L# average rate 平均率
qlP=Y .H average revenue 平均收入；平均收益
^%.<(:k[L average stock 平均库存；平均存货
0SYkDI average yearly rent 平均年租
9wzYDKN} avoidance of double taxation 避免双重课税
j/\XeG > avoidance of tax 避税
