A:
~"!a9GZ A share Ａ股；甲类股份
[ut#:1h^ abatement of tax 减税；减扣免税额
Ra3ukYG[ ABN AMRO Bank N.V. 荷兰银行
!7U\J] above-the-line expenditure 线上项目支出；经常预算支出
,}C8;/V above-the-line receipt 线上项目收入；经常预算收入
}4nT.!5
ABSA Asia Limited 南非联合亚洲有限公司
A%vsn o ! absolute change 绝对数值变更
*OdX u&5 absolute expenditure 实际开支
cg j.e absolute guideline figure 绝对准则数字
s (&;q4| absolute interest 绝对权益
#vf_D?^ absolute order of discharge 绝对破产解除令
3^.8.q(6 absolute profit margin 绝对利润幅度
\N X Q absolute value 实值；绝对值
M0-,M/]l absolutely vested interest 绝对既得权益
QMk+RM8U absorbed cost 已吸收成本；已分摊成本
yu
,h \ absorption 吸收；分摊；合并
BN@,/m9OQ% absorption rate 吸收率；摊配率；分摊率
mEQ!-p ACB Finance Limited 亚洲商业财务有限公司
?A7Yk4Y.?N acceptable form of reciprocity 合理的互惠条件
c[0oh. acceptable rate 适当利率；适当汇率
)9 P&= acceptance agreement 承兑协议
~ H[%vdR acceptance for honour 参加承兑
>Jm"2U}lZW acceptor 承兑人；接受人；受票人
4?/7
bc acceptor for honour 参加承兑人
u8OxD accident insurance 意外保险
aEx (rLd+ Accident Insurance Association of Hong Kong 香港意外保险公会
>WM3| accident insurance scheme 意外保险计划
.}9FEn 8 accident year basis 意外年度基准
`<j_[(5yb accommodation 通融；贷款
1.R
kIB accommodation bill 通融票据；空头票据
X^< >6|) accommodation party 汇票代发人
GJ}.\EaAJ account balance 帐户余额；帐户结余
djT .
1( account book 帐簿
LW39YMw< account collected in advance 预收款项
LxT rG)4 account current book 往来帐簿
aQcN&UA@ account of after-acquired property 事后取得的财产报告
kd;'}x=5yP account of defaulter 拖欠帐目
Zj-BuE&@f account payable 应付帐款
W>L@j( account payee only [A/C payee only] 只可转帐；存入收款人帐户
Q-zdJt account receivable 应收帐款
4w {-'M.B account receivable report 应收帐款报表
Yb= 6C3l@ account statement 结单；帐单；会计财务报表
Lm.`+W 5 account title 帐户名称；会计科目
V2yveNz\7 accountant's report 会计师报告
h)E|?b_ Accountant's Report Rules 会计师报告规则
]0D9N" accounting and auditing procedure 会计与审计程序；会计与核数程序
u fw cF* Accounting Arrangements 《会计安排》
DMkhbo&+ accounting basis 会计基础
?En7_X{C? accounting by Official Receiver 破产管理署署长呈交的帐目
Z~3u:[x"; Accounting Circular 《会计通告》
( L|} ` accounting class 会计类别
viuiqs5[Bi accounting date 记帐日期；会计结算日期
C(]'&~}( accounting for money 款项核算
Y jup Accounting Officer 会计主任
JfTfAq] accounting period 会计报告期；会计期
WL\^F#: accounting policy 会计政策；会计方针
q{X T accounting practice 会计惯例
G[q9A$yw accounting principle 会计准则
0RyFv+ accounting record 会计记录
+AK:(r accounting report 会计报告
/R%^rz'w Accounting Services Branch [Treasury] 会计事务部〔库务署〕
fr#Qz{ Accounting Society of China 中国会计学会
8Inx/>eOI accounting statement 会计报表
0yHjrxc$ accounting system 会计制度；会计系统
5
R*lVUix accounting transaction 会计事项；帐务交易
h#{T}[ accounting treatment 会计处理
f[qPG& accounting year 会计年度
ypA: P accretion 增值；添加
8U^D(jrz accrual 应计项目；应累算数目
aqfL0Rg+` accrual basis 应计制；权责发生制
ck$2Ue2`@w accrual basis accounting 应计制会计；权责发生制会计
[A_r1g&_ accrue 应累算；应计
feCqbWq: accrued benefit 应累算利益
y`b\;kd accrued charges 应计费用
+ v[O accrued cumulative preference share dividend 应累算的累积优先股股息
wZv-b*4 accrued expenses 应累算费用
bag&B Hw accrued interest payable 应付利息；应计未付利息
pGGV\zD^ accrued interest receivable 应收利息；应计未收利息
B ~_Spp accrued right 累算权益
Wg( bD, accruing profit 应累算的利润
p ruWO'b` accumulated fiscal reserve 累积财政储备
N ?+eWY accumulated profit 累积利润；滚存溢利
#` +]{4hR accumulated reserve 累积储备
bm}+}CJ@#0 accumulation of surplus income 累积收益盈余
/Ri,>}n acquired assets 既得资产
] SK[C"
S acquisition 收购；购置；取得
2 `5=0E1k acquisition cost 购置成本
G{A)H_o* acquisition expenses 购置费用
4p x_ZD#J acquisition of 100% interest 收购全部股权
E!@/N E\- acquisition of control 取得控制权
u&SZ lkf6% acquisition of fixed assets 购置固定资产
hw DXm9 acquisition of shell “买壳”
Yzd2G,kZ= acquisition price 收购价
OMd# ^z act of God 天灾
=yh3Nd:u acting partner 执事合伙人
3G&0Ciet active market 买卖活跃的市场；交投畅旺的市场；旺市
o
PaZ active partner 积极参与的合伙人
m %Y( O active trading 交投活跃
F; a3 actual circulation 实际流通
l7 Y8b` actual cost 实际成本
WFj*nS^~l
actual expenditure 实际开支；实际支出
O!] ;_q/ actual income 实际入息；实际收入；实际收益
;>C9@S+ actual market 现货市场
S*rO0s: actual price 现货价；实际价格
e;;):\p4 actual profit 实际利润
SK JW%(|3 actual quotation 实盘；实际价位；实际报价
Q)+Y} actual year basis 按实际年度计算
*')Q {8` actuals 实货
o4'Wr actuarial investigation 精算调查
B<+pg actuarial principle 精算原则
a hw y_\ actuarial report 精算师报告
^5>du~d Actuarial Society of Hong Kong 香港精算学会
jI Z+d;1 actuarial valuation 精算师估值
Wo 2 v5- actuary 精算师
WQ.i$ID/ ad referendum agreement 暂定协议；有待覆核的协定
`A"Q3sf% ad valorem duty 从价税；按值征税
H`? *
bG ad valorem duty system 从价税制
3d @ef | ad valorem fee 从价费
<c \]Ct ad valorem tariff 从价关税
NGj"ByVjx additional allowance 额外免税额
#Jv43L H additional amount for unexpired risk 未过期风险的额外款额
fPrb% additional assessable profit 补加应评税利润
Oh-Fp-v87 additional assessment 补加评税
#~1wv^ additional commitment 额外承担
5&G
5eA additional commitment vote 额外承担拨款
.d
e additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
IW] *i?L additional dependent parent allowance 供养父母额外免税额
Ft$^x- d additional provision 额外拨款
a6qwL4 additional stamp duty 附加印花税
.}~$1QKS additional tax 补加税罚款；补加税款
vQy$[D* Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
!Z-9tYO adjudged bankrupt 被裁定破产
u/#&0_
P adjudicated bankrupt 裁定破产人
Uf^RLdoDn adjudication fee 裁定费；评定印花税额手续费；评估契据费
Lb^(E- adjudication of bankruptcy 裁定破产；宣告破产
W'V@ adjudication of insolvency 裁定无力偿还债务
>"bnpYSe adjusted actual 经调整的实数；调整后的实数
N)P((>S; adjusted current assets 经调整的流动资产；调整后的流动资产
e^ Aa! adjusted figure 经调整的数字；调整后的数额
jPpRsw> adjusted liabilities 经调整的负债；调整后的负债
eB7>t@ED adjusted loss 经调整的亏损；调整后的亏损
+
lP5XY{ 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
}z?xGW/k adjusted profit 经调整的利润；调整后的利润
:Dt\:`(r' adjusted surplus 经调整的盈余额；调整后的盈余额
IyT ?-R adjusted value 经调整的价值；调整后的价值
$^K]&Mft adjustment 调整；修订；理算〔保险〕
ret0z | adjustment centre 调剂中心
bz$Qk;m=H adjustment lag 调整过程的时间差距；调整时差
H):-! ?: adjustment mechanism 调整机制
1N>6rN adjustment of loss 亏损调整
pY, O_
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^aT;aP^l adjustment range 调整幅度
cP, ;Qbe administered exchange rate 受管制汇率
@7 )Z Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
n+X1AOE[L administration expenses 行政费用
:4{Qh administration fee 手续费；行政费
|@+8]dy:l administration in bankruptcy 破产管理
[qW<D/@ administration order 遗产管理令
}}s8D>;G~ administrator 管理人；遗产管理人
{f&NStiB administrator of the estate 遗产管理人
0 Ux<16 # admission of debt 债项承认书
9E^~#j@Zr admission of proof 接纳债权证明
{vLTeIxf.G advance 放贷款项；垫付款项；预支款项；预付款项
.B6`OX&k advance account 暂支帐目；预付款帐户
QTeF R&q8 advance compensation 预付补偿金
8i[".9}G\ advance from shareholder 股东垫款
,;7`{Nab advance pending reimbursement 预支以待日后付还
E3LBPXK advanced economy 先进经济体系
W\'Nv/L advancement 预付；预付财产
1Jl{1;c advances warrant 垫款令
7F=2t_2O advancing 贷出
w[e0wh`. adverse balance 逆差
>/8ru*Oc adverse exchange 逆汇
([[ )Ub$U advertisement addressed to shareholders 在报章刊登的致股东通告
/z..5r^,ZZ advice for collection 托收通知书
\ibCR~W4 advice of drawing 提款通知书；汇票通知书
32s5-.{c/f advice of payment 付款通知
Is<x31R Advisory Committee [Securities and Futures Commission]
>1m)%zt 谘询委员会〔证券及期货事务监察委员会〕
Gee~>:_Q{J Advisory Committee on Diversification 经济多元化谘询委员会
lD9%xCo9( affidavit 誓章；遗产申报誓章
692Rw}/ affidavit of no receipt 述明无收款的誓章
&3WkH W affiliate 联号；联营公司；附属公司
2rF?Q?$,B affiliated company 附属公司；联号；联营公司
4 |FRg affirmation [estate duty] 非宗教式宣誓〔遗产税〕
\y[Bu^tk affordability 负担能力
^v
]UcnB0 African Development Bank [AfDB] 非洲开发银行
lfXH7jL2~ after-acquired property 事后取得的财产
y LjV[ qP after-hours dealing 市后交易
^=Q8 ]W_* after-tax profit 税后盈利；税后利润；税后溢利
N&?T0Ge; agency agreement 代理协议
hx*HY%\P agency expenses 代理机构的开支
`i=Jj gG@ agency fee 代理费
^GE^Q\&D& Agency Law 《代理法》
=d}gv6v 2S agent 代理人；承销人
^WmGo]<B_ agent of company 公司代理人
\5t`p67Ve_ agent's fee 代理人费；经纪费
V+peO aggregate 总计；总数；总体数字
D&4u63^ aggregate amount 总款额；总额
U?JiVxE^ aggregate assets and liabilities 总体资产与负债
s Ke, aggregate at constant price 按固定价格计算的总体数字
$Z,i|K; aggregate demand 总需求
7U&5^s
)J aggregate gross position 总持仓量
x(rd$oZO aggregate limit 总限额
S@9w'upd aggregate of salaries tax 合计薪俸税
iJ,M-GHK aggregate performance 总体表现；总体业绩
&t~zD4u B aggregate supply 总体供应
<9 ePi9D( aggregate surplus 总盈余
h U 9\y aggregate total 整体总额
}Q!h ov aggregate value 总值；合计价值
Q^*G`&w, aggregated basis 合计基准
3w
t:5
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umZlIH[7 aggregation 合并计算；合计；总和
g8 LT 7 aggregation of incomes of husband and wife 夫妇入息合并计算
di"C]" ; aggregation of property 财产的总和
N-X VRuv agio 差价；贴水
s.VUd R" 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》
ay=KfY5 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
g Cg4;b6g 《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》
i:V0fBR[> Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
rn5"o8| 《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》
/_ $~rW Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
8.*\+nH 《香港政府和大韩民国政府关于相互促进和保护投资协定》
L@>^_p $ agreement for a settlement 授产协议
\d `dV0X agreement for assignment 转让协议
#L_@s
d agreement for sale 售卖协议；买卖协议
NS7@8 #C agreement for sale and purchase 买卖协议
\R6;Fef agreement for the payment of interest 支付利息协议
E}]I%fi agreement for the repayment of money 还款协议
oP+kAV#] agreement of reinsurance 再保险协议
Ko1AaX(I'+ Agricultural Bank of China 中国农业银行
Oyi;bb<# air passenger departure tax 飞机乘客离境税
[B}1z Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
7k'=F m6za airport tax 机场税
>Y,/dyT
Zm alcohol duty 酒精税
0\? _ lT2 alienation 让与；让渡；转让
Aqa6R+c alimony 生活费；赡养费
&sI,8X2a2 All Ordinaries Index [AOI] 所有普通股指数
H(X+.R,Thp all risks 全险；综合险
]jHgo](% All Sales Record for Stock Market 《股票市场成交报告》
,:v.L}+Z Allied Capital Resources Limited 新联财务有限公司
QN)/,=# all-items index [Consumer Price Index] 总指数〔消费物价指数〕
=#OHxM allocation letter 拨款信件
jz{(q; allocation of fund 分配款项；预留款项
M, .b`1-w allocation of profit 利润分配；溢利分配
j z|Wj allocation warrant 拨款令
ybD{4&ZE allotment 分配；配股
l4 iuu allotment notice 股份配售通知；配股通知
W2}%zux allotment of shares 股份分配
08zi/g2
3 allowable 可获宽免；免税的
i!CK A}", allowable business loss 可扣除的营业亏损
&_< VZS allowable expenses 可扣税的支出
OT-n \sL$ allowance 免税额；津贴；备抵；准备金
RY\{=f allowance for debts 债项的免税额
KU1+<OCh allowance for depreciation by wear and tear 耗损折旧免税额
b}ySZlm y allowance for funeral expenses 殡殓费的免税额
cxtLy& C allowance for inflation 为通货膨胀而预留的款项；通胀准备金
h g%@ W allowance for repairs and outgoings 修葺及支出方面的免税额
>{O[ t2& allowance to debtor 给债务人的津贴
l@,); w=_P alteration of capital 资本更改
B] A 5n8< alternate trustee 候补受托人
&/B2)l6a amalgamation 合并
aD m-X r ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
u~' m7 ambit of charges 征税范围；收费范围
xaGVu0q amended valuation 经修订的估值
2"pE&QNd American Commodities Exchange 美国商品交易所
xB?S#5G} American Express Bank Limited 美国运通银行
F, ' ^se4& American Stock Exchange 美国证券交易所
ddUjs8VvJ amortization 摊销
#2_o[/&}x@ amount due from banks 存放银行同业的款项
YWt"| amount due from banks abroad 存放海外银行同业的款项
,H.(\p_N amount due from holding companies 控股公司欠款
PY^^^01P amount due from local banks 存放本港银行同业的款项
-D !#W%y8 amount due to banks 银行同业的存款
J>HLQP amount due to banks abroad 海外银行同业的存款
.yctE:n amount due to holding companies 控股公司存款
^/`#9]<% amount due to local banks 本港银行同业的存款
PphR4 sIM amount due to outport banks 外埠银行同业的存款
j[$B\H amount for note issue 发行纸币的款额
>u BV amount of bond 担保契据的款额
o7_MMeQ4 amount of consideration 代价款额
J{nyo1A amount of contribution 供款数额
.nj?;). amount of indebtedness 负债款额
R z<d%C;R amount of principal of the loan 贷款本金额
/E`l:&89) amount of rates chargeable 应征差饷数额
l%sp[uqcg amount of share capital 股本额
Nw9 -pQ amount of sums assured 承保款额
,om p F$% amount of variation 变动幅度
6Nfof amount of vote 拨款数额
rK(x4]I
l" amount payable 应付款额
w5dI k]T amount receivable 应收款额
d8Q_6(Ar| Amsterdam Stock Exchange 阿姆斯特丹证券交易所
c8k6(#\ analysis 分析
&+E'1h10 ancillary risk 附属风险
!.;xt L annual account 周年帐目；周年帐目报表；年度决算；年结
AmT| %j&3 annual accounting date 年结日期
iF#}t(CrH annual allowance 每年免税额；年积金；年度津贴；年津
& rl]$Mtt annual balance 年度余额
;k yL>mV{ annual disposable income 每年可动用收入
}S~ysQwT annual estimates 周年预算
\3n{w
annual fee 年费
m
wRL zN annual general meeting 周年大会
37:b D annual growth rate 年增率；每年增长率
.LXh]I * annual long-term supplement 长期个案每年补助金
L|]w3}ZT@ annual pensionable emolument 可供计算退休金的年薪
nLFx/5sL annual report 年报
@e.OU(Bf Annual Report on the Consumer Price Index 《消费物价指数年报》
jV,(P$ 5; annual return 周年报表；周年申报表；每年报税表格
IyG =
7 Annual Return Rules 《周年报表规则》
yNhscAMNn annual review of consumer prices 每年消费物价回顾
9A/Kn]s(jj annual roll-forward basis 逐年延展方式
8!o{W=m^4 annual salary 年薪
cXLV"d annual statement 年度报表；年度决算表
%!ER @&1f& 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
(n":] 8} annuitant 年金受益人
WuP([8 annuity 年金
X/`#5<x annuity contract 年金合约
_V_8p) % annuity on human life 人寿年金
a'_MhJ zs antecedent debt 先前的债项
/XWPN(JC? ante-dated cheque 倒填日期支票
[#hl}q(P# anticipated expenditure 预期开支
W%cj3 9$ anticipated net profit 预期纯利
rj2r# {[ anticipated revenue 预期收入
LH3N}J({ anti-inflation measure 反通货膨胀措施
} %o+1 <= anti-inflationary stance 反通货膨胀立场
c :?#zX apparent deficit 表面赤字
9I`Mm}v@ apparent financial solvency 表面偿债能力
Wvut) T apparent partner 表面合伙人
)}k?r5g application for personal assessment 个人入息课税申请书
c{m
;"ZCFS application of fund 资金应用
CfkNy[}= application to release as liquidator and to destruct the books of accounts and documents
eB<V%,%N# 申请免除清盘人职务及毁灭帐簿与文件
!OuTXa,I H appointed actuary 委任精算师
}Ke}rM< appointed auditor 委任核数师；委任审计师
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b0 appointed trustee 委任的受托人
[}9XHhY1O= appointer 委任人
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I apportioned pro rata 按比例分摊
fcE/ apportionment 分配；分摊
.UT,lqEkv Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
<iXS0k apportionment formula 分摊方程式
b2}QoJ@` apportionment of estate duty 遗产税的分摊
`L"p)5H appraisal 估价；评估
ga{25q}" appreciable growth 可观增长
:"<B @Z appreciable impact 显着影响
6PzN>+t^y appreciable increase 可观增长
gq/ePSa appreciation 增值；升值
,IT)zCpaBP appreciation against other currencies 相对其他货币升值
+c]N]?k& appreciation of the exchange value of Hong Kong dollar 港元汇值上升
9?g]qy,1) appreciation tax 增值税
(:fE _H2z appropriation 拨款；拨用；拨付
zCGmn& *M appropriation account 拨款帐目
7+D'W 7Yx Appropriation Bill 拨款法案
j^aQ>(t(9 appropriation-in-aid system 补助拨款办法
D)O6| DiO approved assets 核准资产
GqIvvnw@f approved basket stock 认可一篮子证券
_ pH6uu B approved budget 核准预算
skR, M=F~ approved charitable donation 认可慈善捐款
9aF.. approved charitable institution 认可慈善机构
g6@N PQ approved currency 核准货币；认可货币
~/|unV approved estimates 核准预算
+]S;U&vQ approved estimates of expenditure 核准开支预算
H4y1Hpa, approved overseas insurer 核准海外保险人
r .a9W? (E approved overseas trust company 核准海外信托公司
o%4&1^ Vg approved pooled investment fund 核准汇集投资基金
j;AzkReb approved provident fund scheme 认可公积金计划
<D;H} ef approved provision 核准拨款
Z+``/Q]>+ approved redeemable share 核准可赎回股份
9s\i(/RxW approved regional stock 认可地区性证券
U7*VIRibv+ approved retirement scheme 认可退休金计划
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*b" approved subordinated loan 核准附属贷款
e&H<lT arbitrage 套戥；套汇；套利
6XOpB^@ arbitrageur 套戥者；套汇者
zNsL^; uT arbitrary amount 临时款项
G"U>fwFuK arrangement 措施；安排；协定
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arrears 欠款
AG$-U2ap arrears of pay 欠付薪酬
a_pCjG89 arrears of revenue 逾期未收税款；逾期未收的帐项
llZ"uTK\M articles of association 组织章程；组织细则；组织章程细则
/ie3 H,2 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Z|Lh^G ascertainment of profit 确定利润
];b!*Z "Asia Clear" “亚洲结算系统”
:i,c<k Asia Commercial Bank Ltd. 亚洲商业银行有限公司
,8J*S Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
LKf 5r,C Asian Development Fund [ADF] 亚洲发展基金
F'5d\ v Asian dollar bond 亚洲美元债券
:`>+f. ) Asian dollar market 亚洲美元市场
Z z; <P Asian dollar rate 亚洲美元利率
{ Jw<<<G Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
?^yh5 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
G%p!os\> asked price 沽盘；喊价；索价；卖方报价
:WfB!4%! assessable income 应评税入息
B 1d%# assessable loss 应评税亏损
}d~FT re assessable profit 应评税利润
@8<uAu% assessable value 应评税值
L"[wa.< assessed profit 估定利润
1&@wb'MBs. assessed value 经评估价值
"m P*}VF assessment 评税；评定；估价；评税单
p =`x assessment number 评税编号；估价编号
hml\^I8Q>F assessment of additional tax 补加税评税
i3kI2\bd/ assessment of performance 业绩评估；实绩评价
#Rm=Em}d Assessor 评税主任
@Pb 1QLiz asset price bubbles 资产价格泡沫
vn%U;} asset-backed securities 具资产保证的证券
F&L? J_= assets accretion 资产增值
{ Sliy' assets and liabilities 资产与负债
aD/,c1 assets betterment statement 资产递增表；资产改进表
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< assets lending 实物放款；有抵押贷款
ANpY qV assets of the company passing on the death 死者去世时转移的公司资产
WlQ&Yau assets pledged as security for liabilities 用作负债抵押的资产
Etr8lm E assets portfolio 资产投资组合
=iK6/ y` assets price 资产价格
GaK _9Eg-2 assets quality 资产质素
E]eqvT NH assets realization 资产变现
[;CqvD <S assets refinancing arrangement 资产再集资安排
0Li'a{n 2 assets securitization 资产证券化
;DgX"Uzm assets situated outside Hong Kong 在香港以外地方的资产
9CU6o:'fW assets stripping 削减资产；拆卖资产
)V$! assets value 资产值
3~3(G[w assignee 承让人
dI0>m:RBz assignment 转让；转让书；转让契
hA,rSq assignment of interest 权益转让
u &d v[ assignment of letters patent and trade mark 专利证书及商标转让
Yq hz(&*) assignment of property 物业转让；物业转让书
9uq+Ve> assignment right 转让权
Mevyj;1t assignor 转让人
Pl5NHVr associate 有联系的人；有关连人士；相联者；合伙人；联系人
'3_B1iAv Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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a.n`3`Q associate member 附属会员
8.Own=G? associated body corporate 相联法人团体
:V-}Sde associated company 相联公司；联属公司
}zS&H-8K associated corporation 相联法团
6 9I.*[ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
seV;f^-hR 公认会计师公会〔英国〕
&CeF^ Association of Futures Exchange Brokers 香港期货经纪协会
:: 72~'tw Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
>yT@?!/Q>' association of underwriters 承保人组织
`E0.P V assumption of control 接管
AGJ=de. assurance 担保；保险；转易；转易书
8.%a "sxr assurance of interest 权益的转易
cA*X$j6 at 19XX price 按一九ＸＸ年价格计算
q(PT'z at a discount 按赔价计算；按贴水价格计算；打折扣
7F9g:r/^ at a premium 按溢价计算；按升水价格计算
dZiWVa at call 通知付款；按通知
u*-<5& X at constant market price 按固定市价计算
;!Z 7-OZX at constant price 按固定价格计算
o` 1V at cost 按成本计算
CT:eV7<>s at current market price 按当时市价计算；按现时市价计算
KjfKo;T at current price 按当时价格计算；按现时价格计算
|XdrO at factor cost 按要素成本计算；按生产要素成本计算
#z ^1 )7 at money-of-the-day price 按付款当日价格计算
xE-`B b at or better 按指定或较佳价位〔买卖指令〕
6 k=Wt7C at par 按面值计算；平价
;Y Xr G at sight 见票即付
{6y .%ysU at the close 按收市盘
Q.E^9giC at the opening 按开市盘
= jv$ 1 attestation 见证；见证条款
sd@gEp)L at-the-money option 平价期权
FQ~ead36C attorney 受权人；受托代表人
iN/!k.ybW} attornment 新拥有人承认书
[BR}4(7 attributable profit 可归属利润
RJs G ]` attributable share value 可归属股份价值
`"=L Auckland Stock Exchange 奥克兰证券交易所
rKs WS~U auction 拍卖
?O>JtEz~lQ auctioneer 拍卖商
L\?g/l+k audit 审计；核数
W;g+ R- Audit Commission 审计署
5<BV\' Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
E4aCGg 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〕
'W2 $wN+P audit review 帐目审查
TNT"2FoBd Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
GKx,6E#JM audited account 审计帐目；经审计的帐目
j nA_!;b audited annual account 经审计的周年帐目
F t8h= audited balance sheet 经审计的资产负债表
f5qHBQ auditor 核数师；核数主任；审计师
D& 6Qk&> auditor's certificate 核数师证明书；审计师证明书
Eno2<< auditor's report 核数师报告；审计师报告
CU ^3L|f2N Aussie bond 澳元债券
@C [|'[xQ austerity budget 紧缩预算
G@<lwnvD*J Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
\C2P{q/m Australia All Ordinaries Index 澳洲所有普通股票指数
{,C8}8 a W Australian Dollar [AUD] 澳元
j72] _G Australian Options Market 澳大利亚期权市场
+P)[|y +e Australian Securities Commission 澳洲证券事务监察委员会
!#gE'(J;c Australian Society of Certified Practising Accountants 澳洲执业会计师公会
-%gd')@SfD Australian Stock Exchange 澳大利亚证券交易所
s!fY^3 Austrian Schilling [ATS] 奥地利先令
S9#N%{8P authentication 认证；鉴证
[W;dguh authority to purchase 委托购买证；委购书
QOy&!6 authorization 认可；核准；授权；授权书
z.Kq}r ^ authorization by direction 指示授权
wp GnS authorization by instruction 指令授权
QpTNU.v5f authorization by warrant 令状授权
DMZ aMY| authorization of unit trust 单位信托的认可
${6' authorized agent 指定代理人
'2J6%Gg authorized capital 法定资本
}' 0Xz9/ l authorized clerk 出市员
12' (MAP authorized dealer 认可交易商
B5r_+?=2e authorized financial institution 认可财务机构
bY U+-|54 authorized fund 认可基金
@ ZP Tf>J} authorized fund house 获授权的基金公司；认可基金公司
H;Qn?^ authorized institution 认可机构
Qbpl$L authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
jh ](s U authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
e^_@^(||!6 authorized insurer 获授权保险人；获认可承保人
-2ij;pkIW$ authorized investment 特准投资项目
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authorized person 获授权人
LU7)F,ok authorized representative 获授权代表
A.x} %v,E authorized share capital 法定股本
>^GCSPe automated quotation system 自动报价系统
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Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
YaT+BRh? 自动交易系统〔香港期货交易所有限公司〕
'wnY>h N automatic adjustment mechanism 自动调整机制
"?&bh@P& automatic adjustment system 自动调整系统
2965 7k8 Automatic Clearing House 自动票据交换所
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Wd5Goe: automatic exchange rates accumulation system 自动化汇率累集系统
Hz3X*G\5b Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
,( W98}nB automatic teller machine [ATM] 自动柜员机
z\d2T%^:g( autopay 自动转帐
VgTI 2 available assets 可用资产
NWN )b&} available fiscal reserve 现存财政储备
`(suRp8! available profit 可用利润
`+;oo B Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
zP'pfBgbJW average 平均；平均数；海损
< LAD average basic salary 平均基本薪金
LVl0:!>~ average consumer expenditure 平均消费开支；一般消费开支
w} q@VVB% average cost 平均成本
>683 4e average cost of land production 增辟土地平均成本
Y]Vc}-a(h average daily turnover 平均每日成交额
Zw \V}uXI? average daily wage rate 平均每日工资率
Wc>)/y5$ average expenditure pattern 平均开支模式
,[1`'nN@g average growth rate 平均增长率
koY8=lh/ average net fixed assets 固定资产平均净值
q0Lt[*q3R average of relatives 相对价格平均数
VCRv(Ek average price 平均价格
tsVhPo]e0 average propensity to consume 平均消费倾向；一般消费倾向
cB=u;$k@* average propensity to save 平均储蓄倾向；一般储蓄倾向
3CPO ZZ average rate 平均率
@W- f{V average revenue 平均收入；平均收益
2 ]*~1d average stock 平均库存；平均存货
'c{]#E1} average yearly rent 平均年租
&U)s%D8e;d avoidance of double taxation 避免双重课税
CHP6H}#|g avoidance of tax 避税
