A:
}#h`1 uV A share Ａ股；甲类股份
h43py8v abatement of tax 减税；减扣免税额
L7]o^p{g}Q ABN AMRO Bank N.V. 荷兰银行
'0w</g above-the-line expenditure 线上项目支出；经常预算支出
i>O8q%BnJ above-the-line receipt 线上项目收入；经常预算收入
Xo$SQ0K ABSA Asia Limited 南非联合亚洲有限公司
mDx=n.lIz absolute change 绝对数值变更
]=ADX} absolute expenditure 实际开支
28qlp>U absolute guideline figure 绝对准则数字
{kr BAz& absolute interest 绝对权益
-&l%CR,U absolute order of discharge 绝对破产解除令
{gh<SZsE absolute profit margin 绝对利润幅度
^?NLA&v< absolute value 实值；绝对值
AuT:snC zR absolutely vested interest 绝对既得权益
% {-r'Yi% absorbed cost 已吸收成本；已分摊成本
8([ MR absorption 吸收；分摊；合并
c:aW"U absorption rate 吸收率；摊配率；分摊率
0:`*xix ACB Finance Limited 亚洲商业财务有限公司
QP/ZD|/ t1 acceptable form of reciprocity 合理的互惠条件
G=]ox*BY acceptable rate 适当利率；适当汇率
V *DD U]0k acceptance agreement 承兑协议
&0i$Y\g acceptance for honour 参加承兑
Fw:_O2 acceptor 承兑人；接受人；受票人
mLx=Zes:. acceptor for honour 参加承兑人
bYO['ORr @ accident insurance 意外保险
!jvl"+_FV Accident Insurance Association of Hong Kong 香港意外保险公会
n?U^vK _ accident insurance scheme 意外保险计划
U(Tl$#Bt accident year basis 意外年度基准
O?ODfO+> accommodation 通融；贷款
g(9kc<`3'D accommodation bill 通融票据；空头票据
/_qHF- accommodation party 汇票代发人
#Vu;R5GZ} account balance 帐户余额；帐户结余
1'N<I Tb account book 帐簿
v *OV\h. account collected in advance 预收款项
!_FTy^ @c2 account current book 往来帐簿
cyo[HI?WM account of after-acquired property 事后取得的财产报告
zz!jt
A account of defaulter 拖欠帐目
y^z
c @f account payable 应付帐款
1nw\?r2 account payee only [A/C payee only] 只可转帐；存入收款人帐户
TF 9A4 account receivable 应收帐款
et "Pb_-U account receivable report 应收帐款报表
bB>.dC account statement 结单；帐单；会计财务报表
yj=OR|v account title 帐户名称；会计科目
\d*ts(/a* accountant's report 会计师报告
4jSYR#Hqp` Accountant's Report Rules 会计师报告规则
Si@ 6'sw accounting and auditing procedure 会计与审计程序；会计与核数程序
]&N>F8.L+ Accounting Arrangements 《会计安排》
T B- dV'w accounting basis 会计基础
Zl>dBc% accounting by Official Receiver 破产管理署署长呈交的帐目
f >.^7.is Accounting Circular 《会计通告》
,"F l/AjO accounting class 会计类别
`5e{ec
c7 accounting date 记帐日期；会计结算日期
3-&~jm~" accounting for money 款项核算
#uF`|M$u Accounting Officer 会计主任
~KRS0 ^ accounting period 会计报告期；会计期
y+Hz(}4 accounting policy 会计政策；会计方针
D(OJr5Gg accounting practice 会计惯例
684|Uuf7 accounting principle 会计准则
R$+p4@?S accounting record 会计记录
}LeS3\+UHl accounting report 会计报告
,`02fMOLc Accounting Services Branch [Treasury] 会计事务部〔库务署〕
*{P/3yH Accounting Society of China 中国会计学会
,i1BoG accounting statement 会计报表
Q6wa-Y, accounting system 会计制度；会计系统
;rF[y7\ accounting transaction 会计事项；帐务交易
r<4j;"lQK accounting treatment 会计处理
Oet+$ b accounting year 会计年度
.rITzwgB accretion 增值；添加
1= 7ASS9 accrual 应计项目；应累算数目
x NjQ"'i8 accrual basis 应计制；权责发生制
eWN g?*/ accrual basis accounting 应计制会计；权责发生制会计
CmV &+C$V% accrue 应累算；应计
R7U%v"F>` accrued benefit 应累算利益
jJ-C\
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(^(l=EN-< accrued cumulative preference share dividend 应累算的累积优先股股息
];lZ:g T accrued expenses 应累算费用
e#, (a accrued interest payable 应付利息；应计未付利息
PZ`11#bbm accrued interest receivable 应收利息；应计未收利息
zj(V\ y&H accrued right 累算权益
iPCCT s accruing profit 应累算的利润
ma+AFCi accumulated fiscal reserve 累积财政储备
&x[7?Y L accumulated profit 累积利润；滚存溢利
0#DEh|? accumulated reserve 累积储备
:o .+<_ & accumulation of surplus income 累积收益盈余
=JW-EQ6[T acquired assets 既得资产
!><asaB]1 acquisition 收购；购置；取得
;-Xfbq Z\ acquisition cost 购置成本
vzFp Xdt acquisition expenses 购置费用
5A*&!1T acquisition of 100% interest 收购全部股权
o<%0|n_O& acquisition of control 取得控制权
^!d0a bA acquisition of fixed assets 购置固定资产
S1I.l">P acquisition of shell “买壳”
#4b]j".P!n acquisition price 收购价
TYb$+uY act of God 天灾
3fp&iz acting partner 执事合伙人
n=bdV(?4 active market 买卖活跃的市场；交投畅旺的市场；旺市
7KX27 .~F active partner 积极参与的合伙人
2 ,F9P+ active trading 交投活跃
'5 ~cd actual circulation 实际流通
huS*1xl actual cost 实际成本
\ ZE[7Ae actual expenditure 实际开支；实际支出
IhBc/.&RL actual income 实际入息；实际收入；实际收益
p7@R+F\.}; actual market 现货市场
~!5=o{wy actual price 现货价；实际价格
rv(?%h`
actual profit 实际利润
2jC` '8 actual quotation 实盘；实际价位；实际报价
:>2wVN&\c actual year basis 按实际年度计算
!& >` actuals 实货
u\L}B! actuarial investigation 精算调查
^a_a%ws actuarial principle 精算原则
4k-A k6s actuarial report 精算师报告
$\Y&2&1s Actuarial Society of Hong Kong 香港精算学会
pITF%J@_] actuarial valuation 精算师估值
xE
w\'tH actuary 精算师
J
(?qk ad referendum agreement 暂定协议；有待覆核的协定
* dw.Ug ad valorem duty 从价税；按值征税
bY=[ USgps ad valorem duty system 从价税制
R-j*fO} ad valorem fee 从价费
GP K\nz} ad valorem tariff 从价关税
1*Pxndt& additional allowance 额外免税额
|[IyqWG9 additional amount for unexpired risk 未过期风险的额外款额
C_kuW+H additional assessable profit 补加应评税利润
cO*g4VL"[ additional assessment 补加评税
N
UX | additional commitment 额外承担
QJ RnpN/ additional commitment vote 额外承担拨款
sHc-xnd additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
(X,i,qK/ additional dependent parent allowance 供养父母额外免税额
%&yPl{ additional provision 额外拨款
)\=xPfs additional stamp duty 附加印花税
w+ R7NFq additional tax 补加税罚款；补加税款
>e>3:~&2 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
NeG` D' adjudged bankrupt 被裁定破产
(pd $?vRy adjudicated bankrupt 裁定破产人
&<]f- adjudication fee 裁定费；评定印花税额手续费；评估契据费
B(++*#T!^m adjudication of bankruptcy 裁定破产；宣告破产
P .m@|w&.K adjudication of insolvency 裁定无力偿还债务
. Mb[j1L^ adjusted actual 经调整的实数；调整后的实数
ur\6~'l4 adjusted current assets 经调整的流动资产；调整后的流动资产
dY S(}U adjusted figure 经调整的数字；调整后的数额
! T][c~l adjusted liabilities 经调整的负债；调整后的负债
`.@sux!lu adjusted loss 经调整的亏损；调整后的亏损
0D mA3 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
xBVOIc[4( adjusted profit 经调整的利润；调整后的利润
z 6C(?R adjusted surplus 经调整的盈余额；调整后的盈余额
|cf-S8pwY adjusted value 经调整的价值；调整后的价值
TXmS$q
adjustment 调整；修订；理算〔保险〕
d@$| zr6 adjustment centre 调剂中心
pWGR #x' adjustment lag 调整过程的时间差距；调整时差
]`|$ nU}v adjustment mechanism 调整机制
#@$80eFq adjustment of loss 亏损调整
oNAnJ+_ adjustment process 调整过程；调整程序
vTO9XHc E adjustment range 调整幅度
+ U5Q/ g administered exchange rate 受管制汇率
w W@e#: Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
)N&SrzqTK administration expenses 行政费用
oQ<[`. s administration fee 手续费；行政费
FN-/~Su~J administration in bankruptcy 破产管理
$u!(F]^ administration order 遗产管理令
F Osd{Fw administrator 管理人；遗产管理人
U`ttT5; administrator of the estate 遗产管理人
!H\o Qv-I admission of debt 债项承认书
P_1 WJ admission of proof 接纳债权证明
hpF_@n
advance 放贷款项；垫付款项；预支款项；预付款项
FfJp::|ddr advance account 暂支帐目；预付款帐户
E+@Q
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advance compensation 预付补偿金
mvEhP{w advance from shareholder 股东垫款
j 2MA['{ advance pending reimbursement 预支以待日后付还
O8@65URKx advanced economy 先进经济体系
tb +gCs'D advancement 预付；预付财产
(XO=W+<' advances warrant 垫款令
h9H z6
> advancing 贷出
SN}K=)KF# adverse balance 逆差
DWt|lO adverse exchange 逆汇
K6IT$$g advertisement addressed to shareholders 在报章刊登的致股东通告
x|0C0a\"A advice for collection 托收通知书
2`$*HPj+ G advice of drawing 提款通知书；汇票通知书
gT+g@\u[ advice of payment 付款通知
A*y4<'}< Advisory Committee [Securities and Futures Commission]
2 d[q5p 谘询委员会〔证券及期货事务监察委员会〕
L/tpT?$fi Advisory Committee on Diversification 经济多元化谘询委员会
V/ G1C^'/ affidavit 誓章；遗产申报誓章
73cb1 kfPd affidavit of no receipt 述明无收款的誓章
Trv}YT. affiliate 联号；联营公司；附属公司
AO R?2u affiliated company 附属公司；联号；联营公司
i< ^X z affirmation [estate duty] 非宗教式宣誓〔遗产税〕
F?Lt-a + affordability 负担能力
SsZC g#i African Development Bank [AfDB] 非洲开发银行
?Ij(B}D after-acquired property 事后取得的财产
F}_b7 |^ after-hours dealing 市后交易
;'n%\*+fHH after-tax profit 税后盈利；税后利润；税后溢利
=GX5T(P8k agency agreement 代理协议
6!m#;8 4 agency expenses 代理机构的开支
j 2a g
b agency fee 代理费
&j F'2D^_ Agency Law 《代理法》
*-nO,K>y` agent 代理人；承销人
!/XNp QP agent of company 公司代理人
!< p, G`r agent's fee 代理人费；经纪费
6nW)2LV aggregate 总计；总数；总体数字
PlkZ)S7C aggregate amount 总款额；总额
loVg{N : aggregate assets and liabilities 总体资产与负债
~XTC:6ts aggregate at constant price 按固定价格计算的总体数字
~S8:xG+s aggregate demand 总需求
Qo#]Lo> \g aggregate gross position 总持仓量
V+E8{|dYL aggregate limit 总限额
# DUfEZ aggregate of salaries tax 合计薪俸税
{v|!];i aggregate performance 总体表现；总体业绩
^1S{:: aggregate supply 总体供应
ks#3
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)UKX\nD"0 aggregate total 整体总额
y8k8 Hd1<f aggregate value 总值；合计价值
7}X1A !1 aggregated basis 合计基准
D hyR aggregated net chargeable income 合计应课税入息实额
Z3S+")^ aggregation 合并计算；合计；总和
>O-KJZ'GV aggregation of incomes of husband and wife 夫妇入息合并计算
+8Lbz^# aggregation of property 财产的总和
GTdoUSU q agio 差价；贴水
%bi ie 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》
{=Zy;Er Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
}4|EHhG 《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》
m)Plv+R} Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
fqgp{( `@> 《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》
6g V*G Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
#r'M fTr 《香港政府和大韩民国政府关于相互促进和保护投资协定》
&b} \).5E agreement for a settlement 授产协议
uHg q"e agreement for assignment 转让协议
LiG$M{ 0 agreement for sale 售卖协议；买卖协议
&i5@4,p y9 agreement for sale and purchase 买卖协议
vjS`;^9 agreement for the payment of interest 支付利息协议
E_ns4k#uG agreement for the repayment of money 还款协议
5#DMizv6 agreement of reinsurance 再保险协议
?})A-$f ~ Agricultural Bank of China 中国农业银行
i> Q!5 air passenger departure tax 飞机乘客离境税
dCd~]CI Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
<\&9Odq c airport tax 机场税
TR DQ+Z alcohol duty 酒精税
*S,~zOYN alienation 让与；让渡；转让
lfgJQzi
G alimony 生活费；赡养费
:21d All Ordinaries Index [AOI] 所有普通股指数
RA0;f'"` all risks 全险；综合险
) D @j6r All Sales Record for Stock Market 《股票市场成交报告》
+{:uPY#1 Allied Capital Resources Limited 新联财务有限公司
U ^dfNi@q all-items index [Consumer Price Index] 总指数〔消费物价指数〕
XY"b 90 allocation letter 拨款信件
*ub2dH4/ allocation of fund 分配款项；预留款项
m +(Cl#+ allocation of profit 利润分配；溢利分配
y :;.r : allocation warrant 拨款令
9;@p2t*v allotment 分配；配股
%O \@rws allotment notice 股份配售通知；配股通知
^&>B,;Wu allotment of shares 股份分配
7ch9Pf allowable 可获宽免；免税的
;U* /\+*h allowable business loss 可扣除的营业亏损
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Q~N,QMr)k& allowance 免税额；津贴；备抵；准备金
981-[ga `Y allowance for debts 债项的免税额
-<#)
]um allowance for depreciation by wear and tear 耗损折旧免税额
NM3;l}Y8 allowance for funeral expenses 殡殓费的免税额
nTy]sPn allowance for inflation 为通货膨胀而预留的款项；通胀准备金
42dv3bE " allowance for repairs and outgoings 修葺及支出方面的免税额
l\Ujv G allowance to debtor 给债务人的津贴
mwAN9<o alteration of capital 资本更改
}S> 4.8 alternate trustee 候补受托人
[H h-F#|R amalgamation 合并
b>-DX ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
n~^SwOt~;5 ambit of charges 征税范围；收费范围
pfN(Ae
Pt amended valuation 经修订的估值
QG5WsuT American Commodities Exchange 美国商品交易所
<*( Z}p American Express Bank Limited 美国运通银行
Kip&YB%rk American Stock Exchange 美国证券交易所
luoQ#1F?sl amortization 摊销
Aw#<: 6- amount due from banks 存放银行同业的款项
_uIS[%4g amount due from banks abroad 存放海外银行同业的款项
RAW;ze*" amount due from holding companies 控股公司欠款
g|~px$<iY amount due from local banks 存放本港银行同业的款项
h( | T. amount due to banks 银行同业的存款
Z
[!"x&H]h amount due to banks abroad 海外银行同业的存款
-#Z df | amount due to holding companies 控股公司存款
^DYS~I%s amount due to local banks 本港银行同业的存款
5$9$R(KU amount due to outport banks 外埠银行同业的存款
*&_*G~>D amount for note issue 发行纸币的款额
0 +=sBk ( amount of bond 担保契据的款额
cH5i420;aO amount of consideration 代价款额
f[o~d`z amount of contribution 供款数额
JEto_&8, C amount of indebtedness 负债款额
QH'*MY amount of principal of the loan 贷款本金额
:&BPKqKp amount of rates chargeable 应征差饷数额
Q }AZkZ amount of share capital 股本额
2) X#&IE amount of sums assured 承保款额
.6wPpL G?{ amount of variation 变动幅度
\g}]u(zg% amount of vote 拨款数额
U6.aoqb% amount payable 应付款额
&4?&tGi amount receivable 应收款额
z!}E2j_9P Amsterdam Stock Exchange 阿姆斯特丹证券交易所
6
U.Jaai: analysis 分析
a4*v'Xc5 ancillary risk 附属风险
Q "&Mr + annual account 周年帐目；周年帐目报表；年度决算；年结
V*?cMJ_G annual accounting date 年结日期
F^%w%E\ annual allowance 每年免税额；年积金；年度津贴；年津
_b&|0j :Ud annual balance 年度余额
m+c-"arIpA annual disposable income 每年可动用收入
uxfh?gsL annual estimates 周年预算
DDrR9}k annual fee 年费
iH(7. ?.r annual general meeting 周年大会
qAjtvc2 annual growth rate 年增率；每年增长率
\J^#2{d annual long-term supplement 长期个案每年补助金
>=@-]X2%j annual pensionable emolument 可供计算退休金的年薪
2 `=jKt annual report 年报
YC6T0 m Annual Report on the Consumer Price Index 《消费物价指数年报》
SzW;Yb"#^k annual return 周年报表；周年申报表；每年报税表格
: >&q?xvA Annual Return Rules 《周年报表规则》
&da=hc,>% annual review of consumer prices 每年消费物价回顾
#UM,)b H annual roll-forward basis 逐年延展方式
D[$"nc/ annual salary 年薪
CNNqS^ct annual statement 年度报表；年度决算表
[> HKRVy Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
[mtp-4* annuitant 年金受益人
>_}isCd, annuity 年金
Z )rW>I
annuity contract 年金合约
~~>m annuity on human life 人寿年金
!5*VBE\ antecedent debt 先前的债项
p4VARAqi ante-dated cheque 倒填日期支票
I*rU e#$ anticipated expenditure 预期开支
L)'G _)Sl anticipated net profit 预期纯利
<pX?x3-' anticipated revenue 预期收入
rL5=8l anti-inflation measure 反通货膨胀措施
^Om}9rXw1 anti-inflationary stance 反通货膨胀立场
L( 6b 2{" apparent deficit 表面赤字
!f ~a3 {;j apparent financial solvency 表面偿债能力
R~g|w4a@sC apparent partner 表面合伙人
!gX xM,R application for personal assessment 个人入息课税申请书
\+o \wTW application of fund 资金应用
'?rR>$s application to release as liquidator and to destruct the books of accounts and documents
tc~gn!" 申请免除清盘人职务及毁灭帐簿与文件
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gc0u appointed actuary 委任精算师
SAm%$v z%M appointed auditor 委任核数师；委任审计师
" c%wq 0 appointed trustee 委任的受托人
WDc[+Xyw appointer 委任人
XFhH+4#] apportioned pro rata 按比例分摊
2!%)_< apportionment 分配；分摊
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@0. Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
!u7KgB<=/F apportionment formula 分摊方程式
{i t.F4. apportionment of estate duty 遗产税的分摊
D6ZHvY8R appraisal 估价；评估
MdBmq/[O appreciable growth 可观增长
VzG|Xtco [ appreciable impact 显着影响
//8W"> u appreciable increase 可观增长
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A0?tG appreciation 增值；升值
5EtR >Pc appreciation against other currencies 相对其他货币升值
= 3(v4E':5 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
.tRm1&Qi appreciation tax 增值税
/?8 1 Ypt appropriation 拨款；拨用；拨付
;.h /D4 appropriation account 拨款帐目
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Appropriation Bill 拨款法案
kK5&?)3Y: appropriation-in-aid system 补助拨款办法
fN2Sio: approved assets 核准资产
4?pb! @l approved basket stock 认可一篮子证券
Jh+;+" approved budget 核准预算
x1:mT[[$ approved charitable donation 认可慈善捐款
P-X|qVNK1Z approved charitable institution 认可慈善机构
I9kz)Q o approved currency 核准货币；认可货币
{a[BhK'g approved estimates 核准预算
TuwP'g[ approved estimates of expenditure 核准开支预算
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approved overseas insurer 核准海外保险人
Y}[<KK}_ approved overseas trust company 核准海外信托公司
e'mF1al approved pooled investment fund 核准汇集投资基金
\Z5Wp5az}, approved provident fund scheme 认可公积金计划
wUvE approved provision 核准拨款
jIKg* @ approved redeemable share 核准可赎回股份
n@pwOHQn<| approved regional stock 认可地区性证券
9a_P 9s3w approved retirement scheme 认可退休金计划
Yc#Uu8f - approved subordinated loan 核准附属贷款
9R= avfI arbitrage 套戥；套汇；套利
ZA=J`- >k arbitrageur 套戥者；套汇者
h2Q'5G arbitrary amount 临时款项
I"&cr>\ arrangement 措施；安排；协定
[Qs `@u<% arrears 欠款
KS_+R@3Z arrears of pay 欠付薪酬
&N.pW=%,N arrears of revenue 逾期未收税款；逾期未收的帐项
;0eVE articles of association 组织章程；组织细则；组织章程细则
8~!E.u9w Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
g1t6XVS$9 ascertainment of profit 确定利润
AE~zm tW "Asia Clear" “亚洲结算系统”
)WvKRp r Asia Commercial Bank Ltd. 亚洲商业银行有限公司
CaYb}.:AX Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
e=LrgRy+ Asian Development Fund [ADF] 亚洲发展基金
)?{<Tt@ Asian dollar bond 亚洲美元债券
HxbzFu?h Asian dollar market 亚洲美元市场
%lj5Olj Asian dollar rate 亚洲美元利率
s_ZPo6p Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
~ZafTCa; Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
2P:X_:`~[ asked price 沽盘；喊价；索价；卖方报价
->ZP.7 assessable income 应评税入息
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WB!x {t assessable loss 应评税亏损
Y%i<~"k assessable profit 应评税利润
Mmz;
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T#*,ME7|m assessed profit 估定利润
fTEZ@ #p assessed value 经评估价值
Mnranhe>G assessment 评税；评定；估价；评税单
hp -|a assessment number 评税编号；估价编号
A^aY-V assessment of additional tax 补加税评税
C).\ J ! assessment of performance 业绩评估；实绩评价
@Z/jaAjUC Assessor 评税主任
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w{:shC asset price bubbles 资产价格泡沫
]v<8 l4p; asset-backed securities 具资产保证的证券
hT%fM3| ,e assets accretion 资产增值
}hy4EJ assets and liabilities 资产与负债
AYf}=t| assets betterment statement 资产递增表；资产改进表
)B]"""J assets lending 实物放款；有抵押贷款
r 2:{r`ocM assets of the company passing on the death 死者去世时转移的公司资产
N+.Nu= +i2 assets pledged as security for liabilities 用作负债抵押的资产
XU7to]'K assets portfolio 资产投资组合
wai3g-` assets price 资产价格
TX5 ??o assets quality 资产质素
?EUg B\ assets realization 资产变现
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9or assets refinancing arrangement 资产再集资安排
r QzdHA assets securitization 资产证券化
!v2/sq$G assets situated outside Hong Kong 在香港以外地方的资产
}/J"/ T assets stripping 削减资产；拆卖资产
RrxbsG1HP assets value 资产值
,|c;x1|O assignee 承让人
_HM?p(H@ assignment 转让；转让书；转让契
M XW1 : assignment of interest 权益转让
j~_iv~[ assignment of letters patent and trade mark 专利证书及商标转让
+aOevkY] assignment of property 物业转让；物业转让书
R\cx-h* assignment right 转让权
R.i ]6H! assignor 转让人
w*{{bISw| associate 有联系的人；有关连人士；相联者；合伙人；联系人
W$]qo|2P Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
[ as,AX associate member 附属会员
lAnOO5@ 8 associated body corporate 相联法人团体
~;?mD/0k associated company 相联公司；联属公司
v[|-`e* associated corporation 相联法团
~j{c9EDT| Association of Chartered Certified Accountants [ACCA] [United Kingdom]
zsQ ]U!*rD 公认会计师公会〔英国〕
L%H\|>k` Association of Futures Exchange Brokers 香港期货经纪协会
MO0t Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
yoGG[l2k>s association of underwriters 承保人组织
'LoWp} f9 assumption of control 接管
dQ;8,JzIw& assurance 担保；保险；转易；转易书
Dt!KgI3 assurance of interest 权益的转易
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at 19XX price 按一九ＸＸ年价格计算
z1b@JCWE at a discount 按赔价计算；按贴水价格计算；打折扣
1Z 0Qkd( at a premium 按溢价计算；按升水价格计算
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=cZ.HP at call 通知付款；按通知
hXFT (J = at constant market price 按固定市价计算
xjBY6Yl z at constant price 按固定价格计算
KsGW@Ho: at cost 按成本计算
vcW(?4e at current market price 按当时市价计算；按现时市价计算
In4VS:dD at current price 按当时价格计算；按现时价格计算
7z z F M at factor cost 按要素成本计算；按生产要素成本计算
pcv\|) &} at money-of-the-day price 按付款当日价格计算
b7 hICO-w at or better 按指定或较佳价位〔买卖指令〕
pIR_2Eq at par 按面值计算；平价
2 r2: at sight 见票即付
n-K/d I at the close 按收市盘
!>'A2V~ F at the opening 按开市盘
8 n Z_. attestation 见证；见证条款
<LZ#A@]71 at-the-money option 平价期权
"~ =O`5V attorney 受权人；受托代表人
S? Cd,WxT attornment 新拥有人承认书
7/M[T\c attributable profit 可归属利润
/w?zO ,! attributable share value 可归属股份价值
KH P/Y {mH Auckland Stock Exchange 奥克兰证券交易所
` C d! auction 拍卖
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YB'W_ auctioneer 拍卖商
j#3IF *" audit 审计；核数
q-^{2.ftcx Audit Commission 审计署
!]?kvf-3e Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
6 _V1s1F 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〕
'hu' }F{ audit review 帐目审查
CE{2\0Q Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Cn=#oE8(A audited account 审计帐目；经审计的帐目
cRs\()W audited annual account 经审计的周年帐目
$$Tf1hIg audited balance sheet 经审计的资产负债表
DI( X B6 auditor 核数师；核数主任；审计师
N MkOx$ auditor's certificate 核数师证明书；审计师证明书
V N09g& auditor's report 核数师报告；审计师报告
}@.@k6`n Aussie bond 澳元债券
(mbm',%- ( austerity budget 紧缩预算
Dy5 &-yk Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
e{5O>R O Australia All Ordinaries Index 澳洲所有普通股票指数
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NEf Australian Dollar [AUD] 澳元
ouyZh0 G Australian Options Market 澳大利亚期权市场
'h;qI& Australian Securities Commission 澳洲证券事务监察委员会
w^cQL% Australian Society of Certified Practising Accountants 澳洲执业会计师公会
)" Z|x Australian Stock Exchange 澳大利亚证券交易所
^7Z? }t gU Austrian Schilling [ATS] 奥地利先令
>;"% Db authentication 认证；鉴证
;TC]<N.YJT authority to purchase 委托购买证；委购书
[ Y{ authorization 认可；核准；授权；授权书
hVyeHbx authorization by direction 指示授权
``]NB=N}{1 authorization by instruction 指令授权
lt rti.& authorization by warrant 令状授权
ajG_t authorization of unit trust 单位信托的认可
!yi* Zt~ authorized agent 指定代理人
Ve 9) ?=! authorized capital 法定资本
%<8?$- [ authorized clerk 出市员
\ d.\M authorized dealer 认可交易商
%jx<<h W authorized financial institution 认可财务机构
ci+a jON authorized fund 认可基金
>`[+24e authorized fund house 获授权的基金公司；认可基金公司
&*8.%qe; authorized institution 认可机构
$mf O:% authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
g0Q YBrp authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
CX2qtI8N? authorized insurer 获授权保险人；获认可承保人
FQ 0 ; %Z authorized investment 特准投资项目
d~6UJ=]@8 authorized person 获授权人
N/#x authorized representative 获授权代表
"5IS KuL authorized share capital 法定股本
`wIWK7i automated quotation system 自动报价系统
6shN% Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
;P}007; 自动交易系统〔香港期货交易所有限公司〕
X%og }Cfi automatic adjustment mechanism 自动调整机制
JoG(N k] automatic adjustment system 自动调整系统
E:B< _ Automatic Clearing House 自动票据交换所
!]fSS)\H automatic exchange rates accumulation system 自动化汇率累集系统
XR<g~&h Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
,dosF Q automatic teller machine [ATM] 自动柜员机
xY.?OHgG/ autopay 自动转帐
=b"{*Heuw available assets 可用资产
J0f!+]~G3 available fiscal reserve 现存财政储备
=eS?`| available profit 可用利润
0dsL%G ~/N Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
RH7!3ye average 平均；平均数；海损
s`G}MU average basic salary 平均基本薪金
lSoAw-@At8 average consumer expenditure 平均消费开支；一般消费开支
B@ z ng2[ average cost 平均成本
<e S+3, average cost of land production 增辟土地平均成本
OXl0R{4 average daily turnover 平均每日成交额
MOyt xl:R average daily wage rate 平均每日工资率
^R
:zma average expenditure pattern 平均开支模式
"E4CQL'U average growth rate 平均增长率
ang~_Ec. average net fixed assets 固定资产平均净值
NYKYj`K average of relatives 相对价格平均数
;gAL_/ _ average price 平均价格
pVzr ]WFx average propensity to consume 平均消费倾向；一般消费倾向
3A =\Mb average propensity to save 平均储蓄倾向；一般储蓄倾向
.h/2-pQ> average rate 平均率
S !lrnH average revenue 平均收入；平均收益
lqO>Q1_{K average stock 平均库存；平均存货
A@Zqh<,Ud average yearly rent 平均年租
M+j*5wNy avoidance of double taxation 避免双重课税
8N |K avoidance of tax 避税
