A:
xw^ .bz| A share Ａ股；甲类股份
266oTER]v: abatement of tax 减税；减扣免税额
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?rJ ABN AMRO Bank N.V. 荷兰银行
` Nh " above-the-line expenditure 线上项目支出；经常预算支出
%qf V+^ above-the-line receipt 线上项目收入；经常预算收入
^L4Qbc(vJ ABSA Asia Limited 南非联合亚洲有限公司
a,t``' c; absolute change 绝对数值变更
bvBHYf:^ absolute expenditure 实际开支
w N-i?Ek0; absolute guideline figure 绝对准则数字
1j-te-}"c absolute interest 绝对权益
^D^JzEy'?C absolute order of discharge 绝对破产解除令
revF;l6->C absolute profit margin 绝对利润幅度
%^. %OCX: absolute value 实值；绝对值
yL 4 T absolutely vested interest 绝对既得权益
|R/.r_x,V? absorbed cost 已吸收成本；已分摊成本
d)o!5L absorption 吸收；分摊；合并
Ck =;1sGh absorption rate 吸收率；摊配率；分摊率
B$Z3+$hfF ACB Finance Limited 亚洲商业财务有限公司
P,DC 7\ acceptable form of reciprocity 合理的互惠条件
T'-FV acceptable rate 适当利率；适当汇率
"t=hzn"~% acceptance agreement 承兑协议
Joe_PS acceptance for honour 参加承兑
:G w~7v_ acceptor 承兑人；接受人；受票人
>ydRSr^ acceptor for honour 参加承兑人
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`' accident insurance 意外保险
K0+.q?8D| Accident Insurance Association of Hong Kong 香港意外保险公会
7xo4-fIuT accident insurance scheme 意外保险计划
RC#C\S6 accident year basis 意外年度基准
QYb33pN| accommodation 通融；贷款
V&]DzjT/ accommodation bill 通融票据；空头票据
pE.PX
8 accommodation party 汇票代发人
-5l6&Y account balance 帐户余额；帐户结余
lfsqC};#\ account book 帐簿
HL3XyP7 account collected in advance 预收款项
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account current book 往来帐簿
=QJRMF account of after-acquired property 事后取得的财产报告
DaH Z{T8>d account of defaulter 拖欠帐目
Pl=] Srw account payable 应付帐款
c?2M Btnu account payee only [A/C payee only] 只可转帐；存入收款人帐户
J<gJc *Q account receivable 应收帐款
h&3YGCl account receivable report 应收帐款报表
ZSy?T account statement 结单；帐单；会计财务报表
9Mp$8-=>7 account title 帐户名称；会计科目
g.JN_t5 accountant's report 会计师报告
2?C`4AR[2H Accountant's Report Rules 会计师报告规则
3VnQnd E accounting and auditing procedure 会计与审计程序；会计与核数程序
|%a4` w Accounting Arrangements 《会计安排》
, 6^ znOt accounting basis 会计基础
C`jM0Q accounting by Official Receiver 破产管理署署长呈交的帐目
;^Sr"v6r>u Accounting Circular 《会计通告》
(m[bWdANnW accounting class 会计类别
M@1r:4CoKH accounting date 记帐日期；会计结算日期
vR6B n accounting for money 款项核算
x3ERCqTR Accounting Officer 会计主任
5l-mW0,MK accounting period 会计报告期；会计期
8N%Bn& accounting policy 会计政策；会计方针
_/* U2.xS accounting practice 会计惯例
^>y@4q B accounting principle 会计准则
2 !"
XzdD accounting record 会计记录
c)md accounting report 会计报告
$/1c= Y@ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
f&, {XZ Accounting Society of China 中国会计学会
60=m accounting statement 会计报表
,5Pl\ keY accounting system 会计制度；会计系统
$QEilf;E accounting transaction 会计事项；帐务交易
/%aiEhL accounting treatment 会计处理
Syp"L;H8Em accounting year 会计年度
7r+g8+4 accretion 增值；添加
ZI ;<7tF_z accrual 应计项目；应累算数目
hd V1nS$ accrual basis 应计制；权责发生制
tGdf/aTjy accrual basis accounting 应计制会计；权责发生制会计
; < )~Y- accrue 应累算；应计
oY~ D g accrued benefit 应累算利益
~n')&u{ accrued charges 应计费用
IL /Y c1 accrued cumulative preference share dividend 应累算的累积优先股股息
-F"Q EL# accrued expenses 应累算费用
D 'l5Zd accrued interest payable 应付利息；应计未付利息
YKbCdLQ accrued interest receivable 应收利息；应计未收利息
j/T>2|dA& accrued right 累算权益
(}r|yE accruing profit 应累算的利润
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\P6K accumulated fiscal reserve 累积财政储备
I]"96'|N accumulated profit 累积利润；滚存溢利
p,pR!qC> accumulated reserve 累积储备
@4(k( accumulation of surplus income 累积收益盈余
gG%V 9eOQ acquired assets 既得资产
'1fNBH2 acquisition 收购；购置；取得
}0`nvAf acquisition cost 购置成本
wfvU0]wk} acquisition expenses 购置费用
lDC$F N acquisition of 100% interest 收购全部股权
R`";Z$~{ acquisition of control 取得控制权
)Dp/('Z2 acquisition of fixed assets 购置固定资产
LLWB acquisition of shell “买壳”
AB Xl acquisition price 收购价
x6afI<dm act of God 天灾
UX<Q cjm$e acting partner 执事合伙人
+bK .NcS active market 买卖活跃的市场；交投畅旺的市场；旺市
^ 5VK> active partner 积极参与的合伙人
GhY1k"; active trading 交投活跃
kL7#W9 actual circulation 实际流通
dUgrKDNyA actual cost 实际成本
Uq_j\A;c actual expenditure 实际开支；实际支出
' /Bidb? actual income 实际入息；实际收入；实际收益
UmnE@H"t$\ actual market 现货市场
e6X[vc|Y} actual price 现货价；实际价格
-"Y{$/B actual profit 实际利润
D9mz9
actual quotation 实盘；实际价位；实际报价
j#~Jxv%n actual year basis 按实际年度计算
gw`B "c| actuals 实货
Ee1LO#^_6 actuarial investigation 精算调查
^[Ua46/" m actuarial principle 精算原则
) yY6rI;: actuarial report 精算师报告
b5IA"w Actuarial Society of Hong Kong 香港精算学会
=&0wr6 actuarial valuation 精算师估值
Bx"7%[ actuary 精算师
t#nn@Yf ad referendum agreement 暂定协议；有待覆核的协定
LN l#h ad valorem duty 从价税；按值征税
3QSZ ZJ ad valorem duty system 从价税制
xt'tL:d ad valorem fee 从价费
.,~(%#Wl$ ad valorem tariff 从价关税
A`}yBSb additional allowance 额外免税额
3Y )PU= additional amount for unexpired risk 未过期风险的额外款额
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!;6 additional assessable profit 补加应评税利润
@ DZD additional assessment 补加评税
O9'x -A% additional commitment 额外承担
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UiwH additional commitment vote 额外承担拨款
MRr</o additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
hqk}akXt additional dependent parent allowance 供养父母额外免税额
h=kQ$`j6 additional provision 额外拨款
iyVB3: M additional stamp duty 附加印花税
7f<EoSK additional tax 补加税罚款；补加税款
{:c]| ^w6 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
k+V6,V)my adjudged bankrupt 被裁定破产
FLoNE>q adjudicated bankrupt 裁定破产人
/!} 't adjudication fee 裁定费；评定印花税额手续费；评估契据费
>U1R. B7f adjudication of bankruptcy 裁定破产；宣告破产
H* ,,^ adjudication of insolvency 裁定无力偿还债务
Hv]7e| adjusted actual 经调整的实数；调整后的实数
E@a3~a adjusted current assets 经调整的流动资产；调整后的流动资产
_8}Ql T adjusted figure 经调整的数字；调整后的数额
zJ+8FWy:S adjusted liabilities 经调整的负债；调整后的负债
,U )"WLmY adjusted loss 经调整的亏损；调整后的亏损
K x"<J@ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
SxyONp.$\ adjusted profit 经调整的利润；调整后的利润
w|mb4AyL{? adjusted surplus 经调整的盈余额；调整后的盈余额
KtS)'jf adjusted value 经调整的价值；调整后的价值
d|Gl`BG
adjustment 调整；修订；理算〔保险〕
5dx&Qu'}ZS adjustment centre 调剂中心
Fg$3N5* adjustment lag 调整过程的时间差距；调整时差
o!E v;' D adjustment mechanism 调整机制
e& ANp0|W adjustment of loss 亏损调整
RUC PV[{b adjustment process 调整过程；调整程序
( F7_S* adjustment range 调整幅度
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=.= administered exchange rate 受管制汇率
*xf ._~E Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
6b8;}],| administration expenses 行政费用
EzW)'Zzw~ administration fee 手续费；行政费
dk
QaM@ administration in bankruptcy 破产管理
D3Jr3
%> administration order 遗产管理令
ULc`~] administrator 管理人；遗产管理人
x?x`oirh administrator of the estate 遗产管理人
M >: ]lpRK admission of debt 债项承认书
S1n3(U:m admission of proof 接纳债权证明
|o'Q62`%} advance 放贷款项；垫付款项；预支款项；预付款项
KPSh#x&I advance account 暂支帐目；预付款帐户
oHM
] advance compensation 预付补偿金
*O:r7_ Y0 advance from shareholder 股东垫款
:ztr) advance pending reimbursement 预支以待日后付还
h@7FY advanced economy 先进经济体系
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7+8C*J advancement 预付；预付财产
UE _fpq advances warrant 垫款令
_u"nvgVz9 advancing 贷出
zeP}tzQO adverse balance 逆差
9[v1h,L adverse exchange 逆汇
C\_zdADUb% advertisement addressed to shareholders 在报章刊登的致股东通告
N_4eM,7t advice for collection 托收通知书
6,1b=2G advice of drawing 提款通知书；汇票通知书
*KK+X07 advice of payment 付款通知
rI5F o h6 Advisory Committee [Securities and Futures Commission]
vgn@d,v 谘询委员会〔证券及期货事务监察委员会〕
;E~4)^ Advisory Committee on Diversification 经济多元化谘询委员会
K\[!SXg@ affidavit 誓章；遗产申报誓章
y AF+bCXo affidavit of no receipt 述明无收款的誓章
~5ZvOX6L2 affiliate 联号；联营公司；附属公司
zJa)* N affiliated company 附属公司；联号；联营公司
"T h$#3 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
, xx6$uZ affordability 负担能力
?%R w(E African Development Bank [AfDB] 非洲开发银行
|eoid ?= after-acquired property 事后取得的财产
qo+N,x9o after-hours dealing 市后交易
&m3.h!dq after-tax profit 税后盈利；税后利润；税后溢利
BE&B}LfvfO agency agreement 代理协议
Xqp|VbDca agency expenses 代理机构的开支
JXiZB
8} agency fee 代理费
8T;IZ(s Agency Law 《代理法》
n<Svw a} agent 代理人；承销人
wI M{pK agent of company 公司代理人
`&M{c fp_ agent's fee 代理人费；经纪费
,~ ? 'Ef80 aggregate 总计；总数；总体数字
O <9~Kgd8h aggregate amount 总款额；总额
r%wA&FQ8U aggregate assets and liabilities 总体资产与负债
^IZ)#1U aggregate at constant price 按固定价格计算的总体数字
?[ly`>K pJ aggregate demand 总需求
D/(L aggregate gross position 总持仓量
RVtQ20e";r aggregate limit 总限额
-@^Zq} aggregate of salaries tax 合计薪俸税
( VyNvB aggregate performance 总体表现；总体业绩
v8>v.}y aggregate supply 总体供应
->-*]-fv[L aggregate surplus 总盈余
`Yc _5&" aggregate total 整体总额
t{! aggregate value 总值；合计价值
T1B|w"In aggregated basis 合计基准
g1(Xg. aggregated net chargeable income 合计应课税入息实额
JGiKBm ; aggregation 合并计算；合计；总和
#Z =tJ aggregation of incomes of husband and wife 夫妇入息合并计算
O9v_y+M+M aggregation of property 财产的总和
Mr+@c) agio 差价；贴水
< V\Y@Ei+ 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》
7 RU}FE Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
. F&9.#> 《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》
5OM?3 M Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
G @!z$ 《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》
MgnM,95 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
2. }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》
!=Y;h[J.p agreement for a settlement 授产协议
~Y= @$!Uq agreement for assignment 转让协议
XA0 (f* agreement for sale 售卖协议；买卖协议
0X..e$ ' agreement for sale and purchase 买卖协议
oC*ees
g_ agreement for the payment of interest 支付利息协议
L^kp8o^$ agreement for the repayment of money 还款协议
+5<k-0v agreement of reinsurance 再保险协议
NW$H"}+o Agricultural Bank of China 中国农业银行
CozKyt/r7 air passenger departure tax 飞机乘客离境税
W!$zXwY }( Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
UbJ*'eoX airport tax 机场税
Qz<d~ N alcohol duty 酒精税
iWX c alienation 让与；让渡；转让
(lA.3 4.p alimony 生活费；赡养费
S6nhvU: All Ordinaries Index [AOI] 所有普通股指数
qOCJT Og7 all risks 全险；综合险
Q>}2cDl All Sales Record for Stock Market 《股票市场成交报告》
v=Y K8fNi Allied Capital Resources Limited 新联财务有限公司
Pvo#pY^dXX all-items index [Consumer Price Index] 总指数〔消费物价指数〕
]>##`X allocation letter 拨款信件
[y) Fc IK} allocation of fund 分配款项；预留款项
lYf+V8{ allocation of profit 利润分配；溢利分配
$<@\-vYvr@ allocation warrant 拨款令
]7sx;KFv allotment 分配；配股
6,Hqb<( allotment notice 股份配售通知；配股通知
1.@vS&Y7OE allotment of shares 股份分配
\ v@({nB8 allowable 可获宽免；免税的
Z{-Lc68 allowable business loss 可扣除的营业亏损
xtV[p4U allowable expenses 可扣税的支出
+%J\y^09kr allowance 免税额；津贴；备抵；准备金
@`u?bnx]e allowance for debts 债项的免税额
*a}(6Cx allowance for depreciation by wear and tear 耗损折旧免税额
= Je>`{J allowance for funeral expenses 殡殓费的免税额
`T*U]/zQ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
hi{%pi&!T allowance for repairs and outgoings 修葺及支出方面的免税额
l1_X(Z._V allowance to debtor 给债务人的津贴
t
*6loS0+ alteration of capital 资本更改
"vF
MSY alternate trustee 候补受托人
3EFD%9 n amalgamation 合并
ux2013C_ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Zp `T ambit of charges 征税范围；收费范围
suJ_nb amended valuation 经修订的估值
|fsm8t <~8 American Commodities Exchange 美国商品交易所
-*VKlZ8- American Express Bank Limited 美国运通银行
-H(vL= American Stock Exchange 美国证券交易所
H(u+#PIIw amortization 摊销
Lf}8qB#Y amount due from banks 存放银行同业的款项
?dy~ mob amount due from banks abroad 存放海外银行同业的款项
uPyVF-i amount due from holding companies 控股公司欠款
'E;W amount due from local banks 存放本港银行同业的款项
j28 _Hh T amount due to banks 银行同业的存款
N?r >%4 amount due to banks abroad 海外银行同业的存款
q?{}3 dPC amount due to holding companies 控股公司存款
6o3 T;h amount due to local banks 本港银行同业的存款
JXQP T amount due to outport banks 外埠银行同业的存款
)-P!Ae_.v amount for note issue 发行纸币的款额
#5CI)4x0! amount of bond 担保契据的款额
dZ2 %S''\ amount of consideration 代价款额
d{+(Lpj ^ amount of contribution 供款数额
v L_zvX A amount of indebtedness 负债款额
=fLL| amount of principal of the loan 贷款本金额
#mc!Wt 10 amount of rates chargeable 应征差饷数额
% n$^-Vc& amount of share capital 股本额
kN9yO5 h7 amount of sums assured 承保款额
,krS-. amount of variation 变动幅度
ND]S(C"? amount of vote 拨款数额
Dk)}|GJ()" amount payable 应付款额
=WZ%H_oxi amount receivable 应收款额
6k0^ x Q Amsterdam Stock Exchange 阿姆斯特丹证券交易所
a_T,t' 6 analysis 分析
vS; '}N ancillary risk 附属风险
VC&c)X annual account 周年帐目；周年帐目报表；年度决算；年结
B+VuUt{S annual accounting date 年结日期
tiQ;#p7% annual allowance 每年免税额；年积金；年度津贴；年津
Fxd{ Zk` annual balance 年度余额
q|#MB7e/ annual disposable income 每年可动用收入
mMw;0/n annual estimates 周年预算
ma8wmQ9 JR annual fee 年费
pu;3nUH annual general meeting 周年大会
9/TY\?U annual growth rate 年增率；每年增长率
<bmLy_": annual long-term supplement 长期个案每年补助金
hq_~^/v\ annual pensionable emolument 可供计算退休金的年薪
)@7DsV/M annual report 年报
i ja: H'j Annual Report on the Consumer Price Index 《消费物价指数年报》
66:ALFwd7 annual return 周年报表；周年申报表；每年报税表格
s"#]L44N Annual Return Rules 《周年报表规则》
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annual review of consumer prices 每年消费物价回顾
4 rB8Nm1 annual roll-forward basis 逐年延展方式
-e>|kPfv! annual salary 年薪
Agy
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annual statement 年度报表；年度决算表
)^; DGzG 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
L@)&vn ] annuitant 年金受益人
?X_V#8JK annuity 年金
ym%s lg annuity contract 年金合约
Dx+ K +( annuity on human life 人寿年金
Ek .3 antecedent debt 先前的债项
rg& + ante-dated cheque 倒填日期支票
V u]h4S : anticipated expenditure 预期开支
SE `l(-t L anticipated net profit 预期纯利
(O5)wej anticipated revenue 预期收入
`.BR= ['O anti-inflation measure 反通货膨胀措施
UmP'L! anti-inflationary stance 反通货膨胀立场
2R@%Y/ apparent deficit 表面赤字
9U<Hf32 apparent financial solvency 表面偿债能力
l8wF0 | apparent partner 表面合伙人
?ApRJm:T application for personal assessment 个人入息课税申请书
Qlz Q]:dWC application of fund 资金应用
YdOUv|tZC application to release as liquidator and to destruct the books of accounts and documents
W"sr$K2m| 申请免除清盘人职务及毁灭帐簿与文件
I-:` cON=G appointed actuary 委任精算师
Vewzo 1G 2 appointed auditor 委任核数师；委任审计师
d'zT:g appointed trustee 委任的受托人
H?:Jq\Ba0 appointer 委任人
4#rAm"H apportioned pro rata 按比例分摊
F$Pp]"82'm apportionment 分配；分摊
K3ukY R Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
$Ub}p[L apportionment formula 分摊方程式
U6{dI@|B apportionment of estate duty 遗产税的分摊
4;<DJ.XlN= appraisal 估价；评估
h5onRa *7 appreciable growth 可观增长
pMN<p[MB appreciable impact 显着影响
UC!5
wVY appreciable increase 可观增长
|~ $7X appreciation 增值；升值
z+"0>ZN& appreciation against other currencies 相对其他货币升值
b=LF%P appreciation of the exchange value of Hong Kong dollar 港元汇值上升
< 5ZJ]W appreciation tax 增值税
c4|so= appropriation 拨款；拨用；拨付
.hN3`>* V appropriation account 拨款帐目
h~h a Appropriation Bill 拨款法案
YvTA+yL appropriation-in-aid system 补助拨款办法
-CU,z|g+ approved assets 核准资产
lgT?{,>RkW approved basket stock 认可一篮子证券
u%opY<h approved budget 核准预算
<o@ )SD~K approved charitable donation 认可慈善捐款
2V$9ei6 approved charitable institution 认可慈善机构
F0;1zw approved currency 核准货币；认可货币
yiT{+;g^ approved estimates 核准预算
|R~;&x: approved estimates of expenditure 核准开支预算
*i? .y*g approved overseas insurer 核准海外保险人
t<lyg0f approved overseas trust company 核准海外信托公司
5Rs?CVVb approved pooled investment fund 核准汇集投资基金
r<(kLpO H% approved provident fund scheme 认可公积金计划
E^syrEz approved provision 核准拨款
A?Sm-#n{ approved redeemable share 核准可赎回股份
faVS2TN4 approved regional stock 认可地区性证券
s^Pm nFR approved retirement scheme 认可退休金计划
Y'_ D<Mp approved subordinated loan 核准附属贷款
g{a d0.y, arbitrage 套戥；套汇；套利
{Gkn_h-^ arbitrageur 套戥者；套汇者
&7F&}7*c arbitrary amount 临时款项
Oxn'bh6R0 arrangement 措施；安排；协定
6D^%'[4t arrears 欠款
r}@< K arrears of pay 欠付薪酬
~ 7BX@? arrears of revenue 逾期未收税款；逾期未收的帐项
P%!q1`Eke( articles of association 组织章程；组织细则；组织章程细则
M cb<[~m Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
\>[gl!B_Rr ascertainment of profit 确定利润
M9g1d7% "Asia Clear" “亚洲结算系统”
A I fk"2 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
w:R]!e_6\9 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
V'yxqI? Asian Development Fund [ADF] 亚洲发展基金
oZvG3_H4 . Asian dollar bond 亚洲美元债券
m/N(%oMWB= Asian dollar market 亚洲美元市场
S A3Y:( Asian dollar rate 亚洲美元利率
4` 0;^K. Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
)`R ZkCe Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
3mA/Nu_ asked price 沽盘；喊价；索价；卖方报价
_6I >+ 9#C assessable income 应评税入息
gD40y\9r assessable loss 应评税亏损
nK:`e9ES assessable profit 应评税利润
+}]wLM}\UF assessable value 应评税值
tQnJS2V"{u assessed profit 估定利润
V9]uFL assessed value 经评估价值
5oa]dco assessment 评税；评定；估价；评税单
cFxSDTR assessment number 评税编号；估价编号
B2"+Hwbk assessment of additional tax 补加税评税
Oi#k:vq4 assessment of performance 业绩评估；实绩评价
Ko}7 $2^ Assessor 评税主任
2c*2\93> asset price bubbles 资产价格泡沫
7x:F!0 :
asset-backed securities 具资产保证的证券
?/L1 tX) assets accretion 资产增值
zN/Gy} assets and liabilities 资产与负债
vev8l\ assets betterment statement 资产递增表；资产改进表
<sF!]R&4 assets lending 实物放款；有抵押贷款
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B C&^]M assets pledged as security for liabilities 用作负债抵押的资产
`} n 0=E assets portfolio 资产投资组合
";58B} ki assets price 资产价格
\ !6t assets quality 资产质素
k .ww-nH assets realization 资产变现
6UtG-WHHt assets refinancing arrangement 资产再集资安排
]n/jJ_[ assets securitization 资产证券化
{S# 5g2 assets situated outside Hong Kong 在香港以外地方的资产
,9+nfj assets stripping 削减资产；拆卖资产
r]Z.`}Kkm assets value 资产值
uFa-QG^Y{ assignee 承让人
gB'`I(q5. assignment 转让；转让书；转让契
;v Z*,q6 assignment of interest 权益转让
$Jt8d|UP assignment of letters patent and trade mark 专利证书及商标转让
( rMTW+, assignment of property 物业转让；物业转让书
96 k(X LR assignment right 转让权
iNMLYYq]l assignor 转让人
ook' u }h associate 有联系的人；有关连人士；相联者；合伙人；联系人
047*gn.b Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
1Z =;Uy\ associate member 附属会员
-U&098}<K associated body corporate 相联法人团体
LjX&' , associated company 相联公司；联属公司
',<{X (#( associated corporation 相联法团
Cf.WO %?P Association of Chartered Certified Accountants [ACCA] [United Kingdom]
4 {uJ||! 公认会计师公会〔英国〕
UX+?0 K Association of Futures Exchange Brokers 香港期货经纪协会
6!i(
\Q* Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
..sJtA8 association of underwriters 承保人组织
(gv=P>: assumption of control 接管
$=X!nQ& Z| assurance 担保；保险；转易；转易书
* , |)~$=> assurance of interest 权益的转易
*(> F'>F1" at 19XX price 按一九ＸＸ年价格计算
q
oKQEG 2 at a discount 按赔价计算；按贴水价格计算；打折扣
Iht mD@H} at a premium 按溢价计算；按升水价格计算
Sf#\6X<B at call 通知付款；按通知
kj QIagw at constant market price 按固定市价计算
+<vqkc at constant price 按固定价格计算
"@F*$JGT y at cost 按成本计算
f4qS OVv
at current market price 按当时市价计算；按现时市价计算
@*AYm-k at current price 按当时价格计算；按现时价格计算
>:(6 {}b at factor cost 按要素成本计算；按生产要素成本计算
S8rW'}XJ=H at money-of-the-day price 按付款当日价格计算
Opb szSl"y at or better 按指定或较佳价位〔买卖指令〕
~{kA) : at par 按面值计算；平价
hPNQ GVv at sight 见票即付
Mr@<ZTw at the close 按收市盘
`"-`D!U?$ at the opening 按开市盘
mCZF5r attestation 见证；见证条款
P W0q71 at-the-money option 平价期权
!c3Qcva attorney 受权人；受托代表人
n:{-Vvt attornment 新拥有人承认书
6Vu}k K)
attributable profit 可归属利润
U/ v"?pg[ attributable share value 可归属股份价值
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dY7t_1 Auckland Stock Exchange 奥克兰证券交易所
|>m# m*{S auction 拍卖
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qzn&A auctioneer 拍卖商
:d:|7hlNQ audit 审计；核数
mU e@ Dud Audit Commission 审计署
%m 0L!|E Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
3 tx0y 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〕
o>QFd x audit review 帐目审查
gXJ19zB+ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
pfT`W T audited account 审计帐目；经审计的帐目
`i_L?C7 audited annual account 经审计的周年帐目
' /n%}=a= audited balance sheet 经审计的资产负债表
%$!R] B) auditor 核数师；核数主任；审计师
Q:Nwy(,I auditor's certificate 核数师证明书；审计师证明书
R-0 _226 auditor's report 核数师报告；审计师报告
s|rZ>S LL Aussie bond 澳元债券
D+@/x{wX2 austerity budget 紧缩预算
~L Bq5 a Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
! Sr0Im0 Australia All Ordinaries Index 澳洲所有普通股票指数
^`B##9g~ Australian Dollar [AUD] 澳元
!D| pbzQc8 Australian Options Market 澳大利亚期权市场
^~*[~ Australian Securities Commission 澳洲证券事务监察委员会
i32_ZB Z?y Australian Society of Certified Practising Accountants 澳洲执业会计师公会
g}s-v?+ Australian Stock Exchange 澳大利亚证券交易所
WP#_qq O Austrian Schilling [ATS] 奥地利先令
bl!f5RO S( authentication 认证；鉴证
GhfUCW% authority to purchase 委托购买证；委购书
u3v6$CD? authorization 认可；核准；授权；授权书
`mHOgS>| authorization by direction 指示授权
Z ^9{Qq authorization by instruction 指令授权
}G:uzud10 authorization by warrant 令状授权
7T(OV<q;# authorization of unit trust 单位信托的认可
O'yj B$j authorized agent 指定代理人
JQVw6*u{ authorized capital 法定资本
;JD3tM< authorized clerk 出市员
u^4 "96aXJ authorized dealer 认可交易商
s poWdRM2 authorized financial institution 认可财务机构
(fI&("; t authorized fund 认可基金
#B.w7y5* authorized fund house 获授权的基金公司；认可基金公司
Osvz 3UMY3 authorized institution 认可机构
(^s&#_w03 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
PU/Br;2A authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
E[htB>< authorized insurer 获授权保险人；获认可承保人
H2p XJ/XF authorized investment 特准投资项目
ba)Yb P[ authorized person 获授权人
r{N{! "G
authorized representative 获授权代表
& 4I q m( authorized share capital 法定股本
,mBKya) automated quotation system 自动报价系统
i4n%EDQ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
BC0c c[x 自动交易系统〔香港期货交易所有限公司〕
6/WK((Fd automatic adjustment mechanism 自动调整机制
j[=_1~u} automatic adjustment system 自动调整系统
y:6'&`L Automatic Clearing House 自动票据交换所
_)Z7Le:f! automatic exchange rates accumulation system 自动化汇率累集系统
1 b]PCNz Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
qer'V automatic teller machine [ATM] 自动柜员机
J7xT6Q= autopay 自动转帐
!O -_Dp\# available assets 可用资产
6x zR*~ 7 available fiscal reserve 现存财政储备
K7R])*B.~ available profit 可用利润
3K 20f8g Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
w)y9!li average 平均；平均数；海损
_I}L$ average basic salary 平均基本薪金
gBiQIhz average consumer expenditure 平均消费开支；一般消费开支
r(2'0JQ average cost 平均成本
: R*^Izs= average cost of land production 增辟土地平均成本
UE$[;Zg average daily turnover 平均每日成交额
!7a^8
average daily wage rate 平均每日工资率
&)f++(i average expenditure pattern 平均开支模式
/KvPi Q% average growth rate 平均增长率
m+8b2H:V average net fixed assets 固定资产平均净值
xS \QKnG. average of relatives 相对价格平均数
gW pT:tX- average price 平均价格
qLi1yH average propensity to consume 平均消费倾向；一般消费倾向
IWR q:G w average propensity to save 平均储蓄倾向；一般储蓄倾向
{s^ryv_} average rate 平均率
;F]|HD9 average revenue 平均收入；平均收益
OFL +Q~~C average stock 平均库存；平均存货
j6 d"8oH
_ average yearly rent 平均年租
byj mH avoidance of double taxation 避免双重课税
G mUs U{ avoidance of tax 避税
