A:
S;"7d A share Ａ股；甲类股份
6c3+q+#J2 abatement of tax 减税；减扣免税额
l/BE~gdl ABN AMRO Bank N.V. 荷兰银行
\@kY2,I V above-the-line expenditure 线上项目支出；经常预算支出
wNuS'P_(:T above-the-line receipt 线上项目收入；经常预算收入
p1=sDsLL ABSA Asia Limited 南非联合亚洲有限公司
mySm:ToT absolute change 绝对数值变更
1f 0"z1 absolute expenditure 实际开支
ms8PF u(f absolute guideline figure 绝对准则数字
r"a4 ;&mf absolute interest 绝对权益
} 3 1z
35 absolute order of discharge 绝对破产解除令
<mc[-To absolute profit margin 绝对利润幅度
MK]S205{ absolute value 实值；绝对值
0;-S){ absolutely vested interest 绝对既得权益
{.We%{4V absorbed cost 已吸收成本；已分摊成本
1R/=as,R absorption 吸收；分摊；合并
7/;Xt& absorption rate 吸收率；摊配率；分摊率
=W9;r Qm ACB Finance Limited 亚洲商业财务有限公司
k!]Tg"]JAh acceptable form of reciprocity 合理的互惠条件
"jVMk acceptable rate 适当利率；适当汇率
T
x_n$ & acceptance agreement 承兑协议
13]sZ([B%| acceptance for honour 参加承兑
vXnTPjbE acceptor 承兑人；接受人；受票人
;X u&['
acceptor for honour 参加承兑人
)T6+} accident insurance 意外保险
Riq5Au?*) Accident Insurance Association of Hong Kong 香港意外保险公会
I3xx}^V accident insurance scheme 意外保险计划
BPnZ"w_ accident year basis 意外年度基准
,=tVa]) accommodation 通融；贷款
uBk$zs accommodation bill 通融票据；空头票据
A$RN7# accommodation party 汇票代发人
Ms*;?qtrR account balance 帐户余额；帐户结余
* xs8/? account book 帐簿
DV Y Y1!j< account collected in advance 预收款项
]? L?q2>& account current book 往来帐簿
<3;/,>^ Pm account of after-acquired property 事后取得的财产报告
H F wT
account of defaulter 拖欠帐目
Aa&3x~3+ account payable 应付帐款
5Mb1 ==/R account payee only [A/C payee only] 只可转帐；存入收款人帐户
c@{,& ,vsj account receivable 应收帐款
bQk5R._got account receivable report 应收帐款报表
r4O*0Q_ account statement 结单；帐单；会计财务报表
{y|y68y0+ account title 帐户名称；会计科目
S
~lw5 accountant's report 会计师报告
1$fA9u$ Accountant's Report Rules 会计师报告规则
a pUV6h-v accounting and auditing procedure 会计与审计程序；会计与核数程序
m p~\ioI*d Accounting Arrangements 《会计安排》
ushQWP) accounting basis 会计基础
t=~5 I > accounting by Official Receiver 破产管理署署长呈交的帐目
nTj Q4y Accounting Circular 《会计通告》
.1MXQLy accounting class 会计类别
|pr~Oh z accounting date 记帐日期；会计结算日期
0[0</"K%1m accounting for money 款项核算
^HKxaW9W Accounting Officer 会计主任
`3r *Ae accounting period 会计报告期；会计期
p&b Q_ XOH accounting policy 会计政策；会计方针
4qjY,QJ accounting practice 会计惯例
G%anot accounting principle 会计准则
Y 3[< accounting record 会计记录
WJ\YKXG accounting report 会计报告
8 k+Ctk Accounting Services Branch [Treasury] 会计事务部〔库务署〕
$cH'9W}3K Accounting Society of China 中国会计学会
Tk/K7h^ accounting statement 会计报表
bt#=p 7 W accounting system 会计制度；会计系统
&% J{C3Q9 accounting transaction 会计事项；帐务交易
)zt*am; accounting treatment 会计处理
52*zX 3 accounting year 会计年度
8(%iYs$ accretion 增值；添加
W"|89\p} accrual 应计项目；应累算数目
FFtj 5e accrual basis 应计制；权责发生制
G:' -|h accrual basis accounting 应计制会计；权责发生制会计
THK)G2
= accrue 应累算；应计
G
<m{ o accrued benefit 应累算利益
G\TyXq_4 accrued charges 应计费用
8Md*9E#J(" accrued cumulative preference share dividend 应累算的累积优先股股息
<"CG%RGP accrued expenses 应累算费用
dW!T.S accrued interest payable 应付利息；应计未付利息
6ssZg@}nf{ accrued interest receivable 应收利息；应计未收利息
bM8b3, }?n accrued right 累算权益
@8 @cpm accruing profit 应累算的利润
>'Nrvy%&0 accumulated fiscal reserve 累积财政储备
g9I2SdaJ accumulated profit 累积利润；滚存溢利
vK#xA+W accumulated reserve 累积储备
bQ0m=BzF accumulation of surplus income 累积收益盈余
\rADwZm acquired assets 既得资产
kvSSz%R~ acquisition 收购；购置；取得
05nG | acquisition cost 购置成本
-CY?~W L& acquisition expenses 购置费用
.he%a3 e acquisition of 100% interest 收购全部股权
X >F/0/ acquisition of control 取得控制权
sBF}j.b acquisition of fixed assets 购置固定资产
[F+l Vb acquisition of shell “买壳”
Wuye: b! acquisition price 收购价
~oT0h[< act of God 天灾
" S#0QH%5 acting partner 执事合伙人
|!I# T active market 买卖活跃的市场；交投畅旺的市场；旺市
^ fS~va active partner 积极参与的合伙人
,_YCl09p( active trading 交投活跃
ngEjbCV+ actual circulation 实际流通
"v jFL9 actual cost 实际成本
yBauK- 7*c actual expenditure 实际开支；实际支出
Fg5c;sls actual income 实际入息；实际收入；实际收益
^b;.zhp8;N actual market 现货市场
V '^s5 actual price 现货价；实际价格
.knRH^ actual profit 实际利润
5`6@C Ref actual quotation 实盘；实际价位；实际报价
2#6yO` ?uo actual year basis 按实际年度计算
sxnj`z actuals 实货
Tp[ub(/;7 actuarial investigation 精算调查
dB_\0?jJ- actuarial principle 精算原则
]O7I7K actuarial report 精算师报告
< 8r%_ '] Actuarial Society of Hong Kong 香港精算学会
33[2$FBf actuarial valuation 精算师估值
wvJm)Mj+ actuary 精算师
hV'JTU]H ad referendum agreement 暂定协议；有待覆核的协定
#12PO q ad valorem duty 从价税；按值征税
$+S'Boo ad valorem duty system 从价税制
l4hC>q$T ad valorem fee 从价费
0 4:^<n+{ ad valorem tariff 从价关税
K!HSQ,AC additional allowance 额外免税额
E n{vCN additional amount for unexpired risk 未过期风险的额外款额
zWB>;Z} additional assessable profit 补加应评税利润
N}VK H5U| additional assessment 补加评税
292e0cE additional commitment 额外承担
&c ayhL/% additional commitment vote 额外承担拨款
`<y2l94tL additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
|53Z g"! additional dependent parent allowance 供养父母额外免税额
2HkP$;lED additional provision 额外拨款
e}kEh+4 additional stamp duty 附加印花税
cl1h;w9s additional tax 补加税罚款；补加税款
cL< Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
lkFv5^% adjudged bankrupt 被裁定破产
1/6 G &RB adjudicated bankrupt 裁定破产人
vy 1:>N?#5 adjudication fee 裁定费；评定印花税额手续费；评估契据费
Po(9BRd7 adjudication of bankruptcy 裁定破产；宣告破产
gAgzM?A1( adjudication of insolvency 裁定无力偿还债务
no OG$P# adjusted actual 经调整的实数；调整后的实数
@\z2FJ79w adjusted current assets 经调整的流动资产；调整后的流动资产
LJfd{R1y+ adjusted figure 经调整的数字；调整后的数额
!4]w b!F adjusted liabilities 经调整的负债；调整后的负债
ui YZk3 adjusted loss 经调整的亏损；调整后的亏损
q*?LXKi 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
PRWS[2[yk adjusted profit 经调整的利润；调整后的利润
# r#UO adjusted surplus 经调整的盈余额；调整后的盈余额
^0ipM/Lg adjusted value 经调整的价值；调整后的价值
C:l
/% adjustment 调整；修订；理算〔保险〕
hqD]^P>l1 adjustment centre 调剂中心
e6QUe.S adjustment lag 调整过程的时间差距；调整时差
b)3dZ*cOJ adjustment mechanism 调整机制
<k6Zx-6X< adjustment of loss 亏损调整
ZnI_<iFR* adjustment process 调整过程；调整程序
F^3Q 0KsT adjustment range 调整幅度
a%7%N N*i administered exchange rate 受管制汇率
jzdK''CHi Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Z- *L[ administration expenses 行政费用
M7fw/i administration fee 手续费；行政费
*s S7^OZ* administration in bankruptcy 破产管理
%W+*)u72( administration order 遗产管理令
!d&K,k administrator 管理人；遗产管理人
;6U=fBp7< administrator of the estate 遗产管理人
z6ArSLlZ admission of debt 债项承认书
EUu"H` E+ admission of proof 接纳债权证明
sZFjkfak advance 放贷款项；垫付款项；预支款项；预付款项
} O<=!^Y;A advance account 暂支帐目；预付款帐户
U <KvKg advance compensation 预付补偿金
[- a2<E advance from shareholder 股东垫款
%'%ej^s-R advance pending reimbursement 预支以待日后付还
b Zn:q[7 advanced economy 先进经济体系
8 uchp advancement 预付；预付财产
xCEEv5(5 advances warrant 垫款令
#K"jtAm advancing 贷出
!WR(H&uBr\ adverse balance 逆差
0.~QA+BD:S adverse exchange 逆汇
bezT\F/\ advertisement addressed to shareholders 在报章刊登的致股东通告
uv/I`[@HK8 advice for collection 托收通知书
F(Pe@ #)A advice of drawing 提款通知书；汇票通知书
Ky8sLm@ advice of payment 付款通知
im Zi7o Advisory Committee [Securities and Futures Commission]
3uZY.H+H 谘询委员会〔证券及期货事务监察委员会〕
1*Yf[;L Advisory Committee on Diversification 经济多元化谘询委员会
V&eti2 &zO affidavit 誓章；遗产申报誓章
UMma|9l(i affidavit of no receipt 述明无收款的誓章
/![S 3Ol affiliate 联号；联营公司；附属公司
*rXESw]BR affiliated company 附属公司；联号；联营公司
R/Mwq#xUb affirmation [estate duty] 非宗教式宣誓〔遗产税〕
0 gL]^_+7 affordability 负担能力
x$[<<@F% African Development Bank [AfDB] 非洲开发银行
z+@aQ@75 after-acquired property 事后取得的财产
\&NpVH,- after-hours dealing 市后交易
\rF6"24t6 after-tax profit 税后盈利；税后利润；税后溢利
J3Qv|w [3Y agency agreement 代理协议
F@& R"- agency expenses 代理机构的开支
p& > *bF, agency fee 代理费
(vB aem9 Agency Law 《代理法》
q?nXhUD agent 代理人；承销人
S1E =E5 agent of company 公司代理人
ug.mY= n ' agent's fee 代理人费；经纪费
1y2D]h /' aggregate 总计；总数；总体数字
{Uz @`QO3 aggregate amount 总款额；总额
9gZMfP aggregate assets and liabilities 总体资产与负债
C},;M @xV aggregate at constant price 按固定价格计算的总体数字
w-C ~
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Vl %AN;o aggregate gross position 总持仓量
1` ^l8V( aggregate limit 总限额
rr>QG<i;G aggregate of salaries tax 合计薪俸税
o8-B Tq8 aggregate performance 总体表现；总体业绩
{Kx eH7S aggregate supply 总体供应
w4Qqo( aggregate surplus 总盈余
[2pp)wq aggregate total 整体总额
-icOg6% aggregate value 总值；合计价值
@{iws@. aggregated basis 合计基准
j 6%X aggregated net chargeable income 合计应课税入息实额
1XSA3;ZEc aggregation 合并计算；合计；总和
& Gp@,t aggregation of incomes of husband and wife 夫妇入息合并计算
A[
9
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: ^F+m QN agio 差价；贴水
X,C&nqVFm8 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》
5|my}.TR Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
J;W(}"cFq 《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》
x%pC.0% Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
g{.>nE^Sc5 《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》
%0fF _OU Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
I?YTX 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Dd-;; Y1C agreement for a settlement 授产协议
+FfT)8@W agreement for assignment 转让协议
d rnqX-E; agreement for sale 售卖协议；买卖协议
5+vCuVZ agreement for sale and purchase 买卖协议
|NJe4lw+? agreement for the payment of interest 支付利息协议
L(\sO=t agreement for the repayment of money 还款协议
&tB|l_p_-p agreement of reinsurance 再保险协议
4EQ7 OGU Agricultural Bank of China 中国农业银行
*Z>Yv37P air passenger departure tax 飞机乘客离境税
Zf68 EB Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
'b:e`2fl airport tax 机场税
7F5 t& alcohol duty 酒精税
e^&QT alienation 让与；让渡；转让
L>5VnzS I alimony 生活费；赡养费
g]E DL<b All Ordinaries Index [AOI] 所有普通股指数
l TY%,s all risks 全险；综合险
+c.A|!- All Sales Record for Stock Market 《股票市场成交报告》
u/Fa +S Allied Capital Resources Limited 新联财务有限公司
6&M $S$y all-items index [Consumer Price Index] 总指数〔消费物价指数〕
O#
.^} allocation letter 拨款信件
'%_1eaH allocation of fund 分配款项；预留款项
Q/m))!ikMt allocation of profit 利润分配；溢利分配
J]UlCg allocation warrant 拨款令
%_0,z`f allotment 分配；配股
k _/hgO allotment notice 股份配售通知；配股通知
{_0E f c=7 allotment of shares 股份分配
WMnR+?q allowable 可获宽免；免税的
JZ Qkr allowable business loss 可扣除的营业亏损
] e!CH
<N allowable expenses 可扣税的支出
c9-$t d& allowance 免税额；津贴；备抵；准备金
R p
`JF}~o allowance for debts 债项的免税额
?v-IN allowance for depreciation by wear and tear 耗损折旧免税额
]:i
:QiYD allowance for funeral expenses 殡殓费的免税额
Sj]k 5( & allowance for inflation 为通货膨胀而预留的款项；通胀准备金
)f1<-a"D| allowance for repairs and outgoings 修葺及支出方面的免税额
[t*m$0[: allowance to debtor 给债务人的津贴
\kqa4{7 U( alteration of capital 资本更改
3G9"La,b
alternate trustee 候补受托人
|7,|-s[R^ amalgamation 合并
AFcsbw ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
CP_ ?DyWU ambit of charges 征税范围；收费范围
cTu7U=% amended valuation 经修订的估值
A`v (hBM American Commodities Exchange 美国商品交易所
%VOn;_Q*B American Express Bank Limited 美国运通银行
j}u Fp|df< American Stock Exchange 美国证券交易所
,B%M P<Rz1 amortization 摊销
xB_F?d40T5 amount due from banks 存放银行同业的款项
Zx,R6@l amount due from banks abroad 存放海外银行同业的款项
E{kh)- amount due from holding companies 控股公司欠款
:*gYzk 8 amount due from local banks 存放本港银行同业的款项
aehGT | amount due to banks 银行同业的存款
!`q*{O jx amount due to banks abroad 海外银行同业的存款
EF=.L{ amount due to holding companies 控股公司存款
OSk:njyC[ amount due to local banks 本港银行同业的存款
5W"n n amount due to outport banks 外埠银行同业的存款
mA} -hR% amount for note issue 发行纸币的款额
^29w @* amount of bond 担保契据的款额
i/9QOw~ amount of consideration 代价款额
) W95)] amount of contribution 供款数额
:#0uy1h amount of indebtedness 负债款额
u3vBMe0v[ amount of principal of the loan 贷款本金额
Nr=ud QA{ amount of rates chargeable 应征差饷数额
;v'7l>w3\w amount of share capital 股本额
.Cda OWM7 amount of sums assured 承保款额
;<`F[V
Zau amount of variation 变动幅度
?P@fV 'Jo amount of vote 拨款数额
=A={ Dpv[> amount payable 应付款额
C` +g:qT amount receivable 应收款额
pA%XqG*=Y Amsterdam Stock Exchange 阿姆斯特丹证券交易所
<9 lZ %j; analysis 分析
drP2 % u ancillary risk 附属风险
j 89|hG)2 annual account 周年帐目；周年帐目报表；年度决算；年结
tRRPNY annual accounting date 年结日期
kKVd4B[#* annual allowance 每年免税额；年积金；年度津贴；年津
%[\:
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n"vl%!B annual disposable income 每年可动用收入
a]'sby annual estimates 周年预算
wNL!T6"G annual fee 年费
JW9^C annual general meeting 周年大会
,X(P/x{B annual growth rate 年增率；每年增长率
((^jyQ annual long-term supplement 长期个案每年补助金
)QE7$|s annual pensionable emolument 可供计算退休金的年薪
*cx mQ annual report 年报
?( Q" y\ Annual Report on the Consumer Price Index 《消费物价指数年报》
tt%Zwf annual return 周年报表；周年申报表；每年报税表格
r ?Jxl< Annual Return Rules 《周年报表规则》
# eqt{ annual review of consumer prices 每年消费物价回顾
F,Y,0f@4U9 annual roll-forward basis 逐年延展方式
RR!(,j^M annual salary 年薪
'$pT:4EuGq annual statement 年度报表；年度决算表
`}.K@17 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
h=SQ]nV{ annuitant 年金受益人
1MHP#X;| annuity 年金
m6^Ua annuity contract 年金合约
X).UvPZ/ annuity on human life 人寿年金
35 z]pn%L antecedent debt 先前的债项
;8/w'oe *j ante-dated cheque 倒填日期支票
yi<&'L; anticipated expenditure 预期开支
r \H+=2E' anticipated net profit 预期纯利
o6sL~ *hQ anticipated revenue 预期收入
Mm`jk%:%] anti-inflation measure 反通货膨胀措施
au7%K 5 anti-inflationary stance 反通货膨胀立场
. +> w0FG. apparent deficit 表面赤字
g]85[xz apparent financial solvency 表面偿债能力
)hm U/E @ apparent partner 表面合伙人
geU-T\1[l application for personal assessment 个人入息课税申请书
fpf1^ TZ application of fund 资金应用
LSb3w/3M application to release as liquidator and to destruct the books of accounts and documents
Pc >$[kT0 申请免除清盘人职务及毁灭帐簿与文件
r ) Ts(#Z appointed actuary 委任精算师
} Uki )3( appointed auditor 委任核数师；委任审计师
sv\'Xa rM appointed trustee 委任的受托人
|0FRK D ] appointer 委任人
t ^ L XGQ apportioned pro rata 按比例分摊
c_c]0Tm apportionment 分配；分摊
~E-YXl9 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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apportionment formula 分摊方程式
v{ `Z apportionment of estate duty 遗产税的分摊
K y~
9's appraisal 估价；评估
/_y%b.f^ appreciable growth 可观增长
*%1:="W*| appreciable impact 显着影响
DfwxPt# appreciable increase 可观增长
H|;6K`O_ appreciation 增值；升值
E9pKR+P appreciation against other currencies 相对其他货币升值
O$ u;]cg appreciation of the exchange value of Hong Kong dollar 港元汇值上升
2Fi>nJ appreciation tax 增值税
bc L>S$B appropriation 拨款；拨用；拨付
wGa0w* $ appropriation account 拨款帐目
^;+lsEW Appropriation Bill 拨款法案
## d \|r appropriation-in-aid system 补助拨款办法
W7.O(s,32 approved assets 核准资产
ms'&.u&< approved basket stock 认可一篮子证券
=o\ :@I[ approved budget 核准预算
u{0+w\xH\ approved charitable donation 认可慈善捐款
E{gu3 9 D approved charitable institution 认可慈善机构
LqIMU4Ex approved currency 核准货币；认可货币
J0zu dbP approved estimates 核准预算
A Ntp7ad approved estimates of expenditure 核准开支预算
X<@yt HBv approved overseas insurer 核准海外保险人
6 G X'&z approved overseas trust company 核准海外信托公司
N[X%tf\L]F approved pooled investment fund 核准汇集投资基金
rg+28tlDn approved provident fund scheme 认可公积金计划
nR4L4tdS approved provision 核准拨款
GjZ@f nF approved redeemable share 核准可赎回股份
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approved regional stock 认可地区性证券
"wL~E S i approved retirement scheme 认可退休金计划
vb/* ILS approved subordinated loan 核准附属贷款
G~_5E]8 arbitrage 套戥；套汇；套利
HVz-i{M arbitrageur 套戥者；套汇者
2 !f0!<te arbitrary amount 临时款项
FQNhn+A arrangement 措施；安排；协定
7Z5,(dH> arrears 欠款
/{ YUM ~ arrears of pay 欠付薪酬
:|`' \%zW- arrears of revenue 逾期未收税款；逾期未收的帐项
g0I<Fan articles of association 组织章程；组织细则；组织章程细则
g! ~&PT)* Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
hY+3PNiI@ ascertainment of profit 确定利润
2n+j. "Asia Clear" “亚洲结算系统”
H^xrFXg~z Asia Commercial Bank Ltd. 亚洲商业银行有限公司
$UW!tg*U& Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
heoOOP(# Asian Development Fund [ADF] 亚洲发展基金
SFoF]U09 Asian dollar bond 亚洲美元债券
$de_> Asian dollar market 亚洲美元市场
(Tp+43v Asian dollar rate 亚洲美元利率
R tH[OZu(8 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
%(;jx Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
C&D]!Zv F asked price 沽盘；喊价；索价；卖方报价
W~p^AHc o` assessable income 应评税入息
Tj*o [2mD assessable loss 应评税亏损
fC
xN ! assessable profit 应评税利润
=YF\mhMQ: assessable value 应评税值
5FqUFzVqsl assessed profit 估定利润
n>>hfxv(O! assessed value 经评估价值
-aG( Yx assessment 评税；评定；估价；评税单
t oPA@V assessment number 评税编号；估价编号
hor ok:{ assessment of additional tax 补加税评税
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+;Q= assessment of performance 业绩评估；实绩评价
Noz+\O \ Assessor 评税主任
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L20aN2 asset price bubbles 资产价格泡沫
[?Y u3E\ asset-backed securities 具资产保证的证券
OdgfvHDgW assets accretion 资产增值
p 9R`hgx assets and liabilities 资产与负债
]n?a h assets betterment statement 资产递增表；资产改进表
w J! assets lending 实物放款；有抵押贷款
j)Kk:BFFY assets of the company passing on the death 死者去世时转移的公司资产
a1ZGMQq! assets pledged as security for liabilities 用作负债抵押的资产
p`gg assets portfolio 资产投资组合
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j^KM assets quality 资产质素
As@~%0 S assets realization 资产变现
J x -^WB assets refinancing arrangement 资产再集资安排
@A!Ef=R assets securitization 资产证券化
q9p BS1Ej assets situated outside Hong Kong 在香港以外地方的资产
%s$ _KG !& assets stripping 削减资产；拆卖资产
p TUsdao^, assets value 资产值
1mOZ\L!m* assignee 承让人
']$ttfJB assignment 转让；转让书；转让契
nhk + 9 assignment of interest 权益转让
N rVQK}%K assignment of letters patent and trade mark 专利证书及商标转让
dDW],d}B; assignment of property 物业转让；物业转让书
RUf,)]Vvk assignment right 转让权
/7 @@CG6b assignor 转让人
}^G'oR1LF associate 有联系的人；有关连人士；相联者；合伙人；联系人
25ul,t_Du Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
", E6)r associate member 附属会员
#:T5 _9p associated body corporate 相联法人团体
HG@!J>YaD associated company 相联公司；联属公司
uI%h$ associated corporation 相联法团
5<IUTso5h Association of Chartered Certified Accountants [ACCA] [United Kingdom]
+>z/5 4R 公认会计师公会〔英国〕
9L%&4V}BIS Association of Futures Exchange Brokers 香港期货经纪协会
~J)4 (411 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
GY, @jp|R association of underwriters 承保人组织
[HF)d#A assumption of control 接管
$>/J8iB assurance 担保；保险；转易；转易书
%P_\7YBC> assurance of interest 权益的转易
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@I at 19XX price 按一九ＸＸ年价格计算
dge58A )Q at a discount 按赔价计算；按贴水价格计算；打折扣
8(KsU,%d at a premium 按溢价计算；按升水价格计算
jR@-h"2*A at call 通知付款；按通知
1|/2%IDUI at constant market price 按固定市价计算
:L:;~t K at constant price 按固定价格计算
zQ]I lMt at cost 按成本计算
j /-p3#c at current market price 按当时市价计算；按现时市价计算
ksDG8^9 >] at current price 按当时价格计算；按现时价格计算
"$0f.F O:i at factor cost 按要素成本计算；按生产要素成本计算
W$gSpZ_7 at money-of-the-day price 按付款当日价格计算
K/Q;]+D at or better 按指定或较佳价位〔买卖指令〕
&>I8^i at par 按面值计算；平价
'P@a_*I at sight 见票即付
n$`Nx\ v at the close 按收市盘
'Z T!a]4 at the opening 按开市盘
zF) _t S attestation 见证；见证条款
m>:%[vm at-the-money option 平价期权
ddnWr"_ attorney 受权人；受托代表人
}C" #b\A2 attornment 新拥有人承认书
ct~lt'L\ attributable profit 可归属利润
)yJe h attributable share value 可归属股份价值
J)(]cW. Auckland Stock Exchange 奥克兰证券交易所
b${Kj3( auction 拍卖
1}[\@n+b auctioneer 拍卖商
H _3gVrP_ audit 审计；核数
!}1n? ~]` Audit Commission 审计署
2"<}9A<Xs Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
uO[4 WZ 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〕
W \} VZY audit review 帐目审查
A*E4hop[ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
BC@"WlD audited account 审计帐目；经审计的帐目
Crpk q/ M audited annual account 经审计的周年帐目
::TUSz2/2 audited balance sheet 经审计的资产负债表
P] y2W#Rs auditor 核数师；核数主任；审计师
J)jiI> auditor's certificate 核数师证明书；审计师证明书
WK;p[u?~xi auditor's report 核数师报告；审计师报告
{GWcw<g.B Aussie bond 澳元债券
v{ % /aw austerity budget 紧缩预算
' 2# 0UdG Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
=[1 W .Z t Australia All Ordinaries Index 澳洲所有普通股票指数
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| C12b[ Australian Dollar [AUD] 澳元
KO F! a Australian Options Market 澳大利亚期权市场
VKik8)/. Australian Securities Commission 澳洲证券事务监察委员会
r.K4<ly-N Australian Society of Certified Practising Accountants 澳洲执业会计师公会
WM@uxe , Australian Stock Exchange 澳大利亚证券交易所
<wE2ly&x Austrian Schilling [ATS] 奥地利先令
Jr''S}@|x authentication 认证；鉴证
]|[xY8 5} authority to purchase 委托购买证；委购书
| 0qk authorization 认可；核准；授权；授权书
0-|1 }/{4 authorization by direction 指示授权
H>DJ-lG( authorization by instruction 指令授权
N_gjOE`x5 authorization by warrant 令状授权
(Nik( Oyj" authorization of unit trust 单位信托的认可
40g&zU- authorized agent 指定代理人
l }O` cC authorized capital 法定资本
yaX,s 4p authorized clerk 出市员
c,D'Hl6(% authorized dealer 认可交易商
k*!J,/=k authorized financial institution 认可财务机构
B=Zo0 p^ authorized fund 认可基金
b7>; UX authorized fund house 获授权的基金公司；认可基金公司
2 >EIDRLJ- authorized institution 认可机构
~{5%~8h.0r authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Fa/i./V2 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
(nE$};c<b2 authorized insurer 获授权保险人；获认可承保人
wfZ 'T#1 authorized investment 特准投资项目
Ak_;GvC! authorized person 获授权人
U;jk+i authorized representative 获授权代表
o9~qJnB/O authorized share capital 法定股本
h M8 G"b automated quotation system 自动报价系统
qQ1m5_OD`z Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
G3U+BC23E 自动交易系统〔香港期货交易所有限公司〕
-y/?w*Cx automatic adjustment mechanism 自动调整机制
[j !0R'T automatic adjustment system 自动调整系统
fptW#_V2 Automatic Clearing House 自动票据交换所
(c} 0Sg automatic exchange rates accumulation system 自动化汇率累集系统
{M%"z,GL7J Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
C*78ZwZ automatic teller machine [ATM] 自动柜员机
"M:arP5f autopay 自动转帐
n]o+KT\ available assets 可用资产
h h8UKEM- available fiscal reserve 现存财政储备
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j7j@s) available profit 可用利润
]&r/ H17 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
9J%>2AA average 平均；平均数；海损
R]V`t^1 average basic salary 平均基本薪金
jr9ZRHCU average consumer expenditure 平均消费开支；一般消费开支
71 A{" average cost 平均成本
\7 C >4 average cost of land production 增辟土地平均成本
=x^I 5Pn average daily turnover 平均每日成交额
M ,#t7~t average daily wage rate 平均每日工资率
3>jz3>v@ average expenditure pattern 平均开支模式
dT|z)-Z` average growth rate 平均增长率
UfkRY<H average net fixed assets 固定资产平均净值
=}q4ked / average of relatives 相对价格平均数
f0[xMn0Tu average price 平均价格
, F *e^#> average propensity to consume 平均消费倾向；一般消费倾向
8:A<PV!+ average propensity to save 平均储蓄倾向；一般储蓄倾向
pDKJLa average rate 平均率
W*s`1O > average revenue 平均收入；平均收益
4]+ ^K` average stock 平均库存；平均存货
6F(yH4 average yearly rent 平均年租
{jc~s~<# avoidance of double taxation 避免双重课税
We4 FR4` avoidance of tax 避税
