A:
WbzA Jx 5 A share Ａ股；甲类股份
b~! om abatement of tax 减税；减扣免税额
0]a1 5 ABN AMRO Bank N.V. 荷兰银行
8Nvr93T, above-the-line expenditure 线上项目支出；经常预算支出
P,1exgq9 above-the-line receipt 线上项目收入；经常预算收入
?1m ,SK ABSA Asia Limited 南非联合亚洲有限公司
C
MqM;1 absolute change 绝对数值变更
3#9M2O\T absolute expenditure 实际开支
~'f8L #[ M absolute guideline figure 绝对准则数字
ct\<;I(H absolute interest 绝对权益
psD [j W absolute order of discharge 绝对破产解除令
szn%wZW absolute profit margin 绝对利润幅度
yGV{^?yoP absolute value 实值；绝对值
X'2 Gi absolutely vested interest 绝对既得权益
P`!Ak@N absorbed cost 已吸收成本；已分摊成本
9`&77+|;e absorption 吸收；分摊；合并
a-Fq p4 absorption rate 吸收率；摊配率；分摊率
--/-D5 ACB Finance Limited 亚洲商业财务有限公司
&V;x 4 acceptable form of reciprocity 合理的互惠条件
sU da
acceptable rate 适当利率；适当汇率
B _@7IbB acceptance agreement 承兑协议
6 ZHv,e`? acceptance for honour 参加承兑
nE<J`Wo$f acceptor 承兑人；接受人；受票人
RQ5P}A
3H acceptor for honour 参加承兑人
c+;S<g 0 accident insurance 意外保险
jmPp-} tS7 Accident Insurance Association of Hong Kong 香港意外保险公会
S%V%!803! accident insurance scheme 意外保险计划
IuWX*b`v accident year basis 意外年度基准
~mcZUiP9 accommodation 通融；贷款
!>|`l y$6 accommodation bill 通融票据；空头票据
cX"G7Bh accommodation party 汇票代发人
iJ*%dio account balance 帐户余额；帐户结余
q+J0}y{#8) account book 帐簿
^=#!D[xj> account collected in advance 预收款项
q/J3cXa{K account current book 往来帐簿
(v|`LmV account of after-acquired property 事后取得的财产报告
g!5#,kJM account of defaulter 拖欠帐目
o? =fhc account payable 应付帐款
c V(H<"I account payee only [A/C payee only] 只可转帐；存入收款人帐户
]84YvpfW account receivable 应收帐款
7`+UB>8 account receivable report 应收帐款报表
- ~0'a account statement 结单；帐单；会计财务报表
GsRt5?X/* account title 帐户名称；会计科目
#J3zTG(:@ accountant's report 会计师报告
Ris-tdg Accountant's Report Rules 会计师报告规则
eb7UoZw accounting and auditing procedure 会计与审计程序；会计与核数程序
Ds G !S* Accounting Arrangements 《会计安排》
Pd& ,G$l accounting basis 会计基础
,QL(i\ accounting by Official Receiver 破产管理署署长呈交的帐目
I ,z"_[^G Accounting Circular 《会计通告》
Wlxk accounting class 会计类别
5YLho2h38! accounting date 记帐日期；会计结算日期
5z[6rT=a accounting for money 款项核算
'T{p dEn8u Accounting Officer 会计主任
Q}ZBr^*]1e accounting period 会计报告期；会计期
PJ6$);9}6 accounting policy 会计政策；会计方针
k#-[ M.i accounting practice 会计惯例
p|;o5j{ accounting principle 会计准则
=~;zVP accounting record 会计记录
ep`/:iY W accounting report 会计报告
8\u;Wf Accounting Services Branch [Treasury] 会计事务部〔库务署〕
W -!dMa Accounting Society of China 中国会计学会
% $\}z( G accounting statement 会计报表
] d~MEa9Y| accounting system 会计制度；会计系统
7Fc | accounting transaction 会计事项；帐务交易
!?Tzk&' accounting treatment 会计处理
3_@G{O)e accounting year 会计年度
p?KCVvx$ accretion 增值；添加
@+Pf[J41 accrual 应计项目；应累算数目
t>-XT|lV accrual basis 应计制；权责发生制
5\5~L accrual basis accounting 应计制会计；权责发生制会计
o+R. u} | accrue 应累算；应计
%0Vc\M@"G accrued benefit 应累算利益
tl2Lq0 accrued charges 应计费用
9`E-dr9 accrued cumulative preference share dividend 应累算的累积优先股股息
1URT2$2p accrued expenses 应累算费用
;?#i]Bh>S accrued interest payable 应付利息；应计未付利息
aeQ{_SK accrued interest receivable 应收利息；应计未收利息
r6<ArX$Yl accrued right 累算权益
DvU~%%(0^ accruing profit 应累算的利润
dfXV1B5 accumulated fiscal reserve 累积财政储备
2voNg Y accumulated profit 累积利润；滚存溢利
G+;g:_E= accumulated reserve 累积储备
@D2`*C9 accumulation of surplus income 累积收益盈余
Dj/Q1KY$m acquired assets 既得资产
-1#e^9Ve\ acquisition 收购；购置；取得
yW'BrTw
acquisition cost 购置成本
Wa@6VY acquisition expenses 购置费用
$t%" Tr acquisition of 100% interest 收购全部股权
/}[zA@ acquisition of control 取得控制权
..]B9M. acquisition of fixed assets 购置固定资产
7?*~oVZW acquisition of shell “买壳”
;9
R40qi acquisition price 收购价
s' _$j$1 act of God 天灾
"F04c|oR<X acting partner 执事合伙人
s-y'<(ll active market 买卖活跃的市场；交投畅旺的市场；旺市
z, :+Oc active partner 积极参与的合伙人
$d5&~I active trading 交投活跃
L'zdsa}Et actual circulation 实际流通
QZ_nQ3K actual cost 实际成本
)bF)RL Z actual expenditure 实际开支；实际支出
,[+ZjAyG}# actual income 实际入息；实际收入；实际收益
9? v) actual market 现货市场
\q|e8k4p actual price 现货价；实际价格
p3i
qW,[@ actual profit 实际利润
>V 3W>5 X actual quotation 实盘；实际价位；实际报价
6eV e}V4W actual year basis 按实际年度计算
3Ro7M=] actuals 实货
BZ8h*|uT" actuarial investigation 精算调查
=#J 9 actuarial principle 精算原则
Q2??Kp] 1 actuarial report 精算师报告
<$Xn:B<H Actuarial Society of Hong Kong 香港精算学会
?yda.<"g9Y actuarial valuation 精算师估值
,|=iv actuary 精算师
)yfOrs M ad referendum agreement 暂定协议；有待覆核的协定
wpJ^}+kF ad valorem duty 从价税；按值征税
9L UP{(uq ad valorem duty system 从价税制
qM +!f2t ad valorem fee 从价费
L+` }euu5 ad valorem tariff 从价关税
c'>8pd additional allowance 额外免税额
0^_)OsFA additional amount for unexpired risk 未过期风险的额外款额
a .B\=3xn additional assessable profit 补加应评税利润
PLl x~A additional assessment 补加评税
#nt<j2}m additional commitment 额外承担
6o e$)i V additional commitment vote 额外承担拨款
~W5>;6f\ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
m|g$'vjk additional dependent parent allowance 供养父母额外免税额
KHiYV additional provision 额外拨款
L8%=k%H(1 additional stamp duty 附加印花税
&ij^FAM additional tax 补加税罚款；补加税款
h= m I{w* Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
J:k@U42 adjudged bankrupt 被裁定破产
aa'0EU: adjudicated bankrupt 裁定破产人
:X]lXock0 adjudication fee 裁定费；评定印花税额手续费；评估契据费
- #:Y+"' adjudication of bankruptcy 裁定破产；宣告破产
!^Qb[ev adjudication of insolvency 裁定无力偿还债务
|O #w dnYW adjusted actual 经调整的实数；调整后的实数
+U c&%Px adjusted current assets 经调整的流动资产；调整后的流动资产
\ltE rd- adjusted figure 经调整的数字；调整后的数额
D
z]}@Z*jK adjusted liabilities 经调整的负债；调整后的负债
C[HE4xF6 adjusted loss 经调整的亏损；调整后的亏损
VbY>l' rY 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
(W{ rv6cq adjusted profit 经调整的利润；调整后的利润
j8F~j?%! adjusted surplus 经调整的盈余额；调整后的盈余额
Fb $5& ~d adjusted value 经调整的价值；调整后的价值
?.|wfBI adjustment 调整；修订；理算〔保险〕
:$u{ adjustment centre 调剂中心
8=b{'s^^F adjustment lag 调整过程的时间差距；调整时差
A@lhm`Aa adjustment mechanism 调整机制
ACMpm~C8Gu adjustment of loss 亏损调整
` Mv5!H5l adjustment process 调整过程；调整程序
-+Awm{X_@ adjustment range 调整幅度
+$a n*k9 administered exchange rate 受管制汇率
5Od(J5` Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
'8((;N|I^ administration expenses 行政费用
}*{\)7g administration fee 手续费；行政费
8*Nt&`@ administration in bankruptcy 破产管理
gs<qi'B administration order 遗产管理令
#z 1ch,*3; administrator 管理人；遗产管理人
0*'`%W+5 administrator of the estate 遗产管理人
KD<; ?oN<O admission of debt 债项承认书
)PanJHtU admission of proof 接纳债权证明
x Jj8njuq4 advance 放贷款项；垫付款项；预支款项；预付款项
Vf\?^h(tP advance account 暂支帐目；预付款帐户
6H . L!tUI advance compensation 预付补偿金
E2ayK> , advance from shareholder 股东垫款
KX=:)%+ advance pending reimbursement 预支以待日后付还
d(dw]6 I6 advanced economy 先进经济体系
LU 5
`!0m advancement 预付；预付财产
8Y;zs7Y advances warrant 垫款令
? geWR_Z advancing 贷出
kcZ;SYosj adverse balance 逆差
:)3$&QdHT adverse exchange 逆汇
_tR.RAaa" advertisement addressed to shareholders 在报章刊登的致股东通告
t=@Jw advice for collection 托收通知书
PSr t/y! advice of drawing 提款通知书；汇票通知书
#uDBF advice of payment 付款通知
Aj)< 8 Advisory Committee [Securities and Futures Commission]
QY CNO#* 谘询委员会〔证券及期货事务监察委员会〕
s D8xH Advisory Committee on Diversification 经济多元化谘询委员会
sou$qKoG01 affidavit 誓章；遗产申报誓章
\Lh<E5@] affidavit of no receipt 述明无收款的誓章
PtVNG affiliate 联号；联营公司；附属公司
]mGsNQ ].H affiliated company 附属公司；联号；联营公司
XC8z| A- @ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
9 gIJX? affordability 负担能力
H)}1xQ{3F African Development Bank [AfDB] 非洲开发银行
_bV=G#qKK after-acquired property 事后取得的财产
E'kQ after-hours dealing 市后交易
5['B-
Iw after-tax profit 税后盈利；税后利润；税后溢利
O|g!Y( agency agreement 代理协议
*fy`JC agency expenses 代理机构的开支
F|M L$ agency fee 代理费
S:GUR6g8D Agency Law 《代理法》
C?c -V, agent 代理人；承销人
p?gLW /n agent of company 公司代理人
g)G7
kB/<p agent's fee 代理人费；经纪费
SO jDtZ aggregate 总计；总数；总体数字
laRKt"A aggregate amount 总款额；总额
b-=[(]_$h aggregate assets and liabilities 总体资产与负债
W3-Rs&se aggregate at constant price 按固定价格计算的总体数字
e hB1`%@ aggregate demand 总需求
?lw[ aggregate gross position 总持仓量
( Vv[ aggregate limit 总限额
\?ws0Ax aggregate of salaries tax 合计薪俸税
M6d w~0e aggregate performance 总体表现；总体业绩
Gw\HL aggregate supply 总体供应
Q Fqv,B\< aggregate surplus 总盈余
BU? M RcHC aggregate total 整体总额
U;A5-|C aggregate value 总值；合计价值
{q>4:lsS aggregated basis 合计基准
b2@ x(5# aggregated net chargeable income 合计应课税入息实额
I4p= ?Ds aggregation 合并计算；合计；总和
s&_O2(l aggregation of incomes of husband and wife 夫妇入息合并计算
T_B.p*\BM aggregation of property 财产的总和
tMk>Bx9[ agio 差价；贴水
gkn/E}K# Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
Da[X
HUk Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
L$kAe1 V^m 《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》
6V?&hq&t Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
->25$5# 《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》
XGl13@=O Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
8'\,&f`Y 《香港政府和大韩民国政府关于相互促进和保护投资协定》
e /#&5ISk agreement for a settlement 授产协议
? Gf A;O agreement for assignment 转让协议
(pK4i5lT agreement for sale 售卖协议；买卖协议
h
sw My agreement for sale and purchase 买卖协议
Tb6x@MorP agreement for the payment of interest 支付利息协议
*A9{H>Vq agreement for the repayment of money 还款协议
+Y^F>/ 4=Y agreement of reinsurance 再保险协议
^znv [ Agricultural Bank of China 中国农业银行
`; %aQR air passenger departure tax 飞机乘客离境税
3\.)y49,1 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
3a[(GW _ airport tax 机场税
i/EiUH/~ alcohol duty 酒精税
ik NFW*p alienation 让与；让渡；转让
?4?jG3p alimony 生活费；赡养费
Mz. &d: All Ordinaries Index [AOI] 所有普通股指数
fJ lN'F7 all risks 全险；综合险
>!p K94 All Sales Record for Stock Market 《股票市场成交报告》
&!~n =]*sz Allied Capital Resources Limited 新联财务有限公司
`.-k%2 ?/ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
m@2 xC,@ allocation letter 拨款信件
Bw7:r y allocation of fund 分配款项；预留款项
%((3'le allocation of profit 利润分配；溢利分配
C`<} nx1 allocation warrant 拨款令
{:8[Md f allotment 分配；配股
TUn@b11 allotment notice 股份配售通知；配股通知
")gCA:1- allotment of shares 股份分配
$^aXVy5p allowable 可获宽免；免税的
tf7 9Gb> allowable business loss 可扣除的营业亏损
nt`l6b allowable expenses 可扣税的支出
RSeezP6# allowance 免税额；津贴；备抵；准备金
qNVw+U;2P allowance for debts 债项的免税额
uvM8 8# allowance for depreciation by wear and tear 耗损折旧免税额
`B 0*/ml allowance for funeral expenses 殡殓费的免税额
DL!s)5!M allowance for inflation 为通货膨胀而预留的款项；通胀准备金
LZ]py oi allowance for repairs and outgoings 修葺及支出方面的免税额
hQx e0Pdt allowance to debtor 给债务人的津贴
b!P;xLcb alteration of capital 资本更改
J+|V[E<x alternate trustee 候补受托人
-dN;\x amalgamation 合并
eh(]'%![/ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
_ [tBLGXD ambit of charges 征税范围；收费范围
_ILOA]ga# amended valuation 经修订的估值
#,{v Js~ American Commodities Exchange 美国商品交易所
8~+M sn: American Express Bank Limited 美国运通银行
XdVC >6 American Stock Exchange 美国证券交易所
M_)T=s * amortization 摊销
vt=S0X^$yc amount due from banks 存放银行同业的款项
e|9Bzli{ amount due from banks abroad 存放海外银行同业的款项
DNO%J^ amount due from holding companies 控股公司欠款
Mxp4 YQl amount due from local banks 存放本港银行同业的款项
x G"p . amount due to banks 银行同业的存款
NdQ?3'WJ amount due to banks abroad 海外银行同业的存款
jC8BLyGE_ amount due to holding companies 控股公司存款
raZRa*C; amount due to local banks 本港银行同业的存款
yiA\$mtO amount due to outport banks 外埠银行同业的存款
EwZt/r amount for note issue 发行纸币的款额
Kg6 7cmj)f amount of bond 担保契据的款额
dju{&wo~ 4 amount of consideration 代价款额
FKm2slzb amount of contribution 供款数额
"t`e68{Ls amount of indebtedness 负债款额
u[q tuM?& amount of principal of the loan 贷款本金额
0evZg@JP` amount of rates chargeable 应征差饷数额
@h8 ~xs~DG amount of share capital 股本额
lv&w p@ amount of sums assured 承保款额
@"2-tn@q_ amount of variation 变动幅度
9 9-\cQv amount of vote 拨款数额
9K(b Z { amount payable 应付款额
Q :|E amount receivable 应收款额
emO!6]0gJ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
H9[.#+ln analysis 分析
_{);n$ ` ancillary risk 附属风险
P=z':4,M} annual account 周年帐目；周年帐目报表；年度决算；年结
j*
?MFvwE annual accounting date 年结日期
[_Z3v ,vt, annual allowance 每年免税额；年积金；年度津贴；年津
<[~M|OL9q, annual balance 年度余额
IrM3Uh annual disposable income 每年可动用收入
kS!*kk*a annual estimates 周年预算
*E 6 p= annual fee 年费
^jA^~h3(W annual general meeting 周年大会
ArM e[t0$ annual growth rate 年增率；每年增长率
GM I >$$< annual long-term supplement 长期个案每年补助金
a$A
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t|_g O!w8 annual report 年报
q[g^[~WM# Annual Report on the Consumer Price Index 《消费物价指数年报》
Iqv
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. annual return 周年报表；周年申报表；每年报税表格
A;PV,2|X Annual Return Rules 《周年报表规则》
_JoA=< O! annual review of consumer prices 每年消费物价回顾
Yuck]?#0 annual roll-forward basis 逐年延展方式
7T78S&g annual salary 年薪
^ 2tCDm5 annual statement 年度报表；年度决算表
`R;X N- 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
;[ojwcK[ZF annuitant 年金受益人
(Zkt2[E` annuity 年金
07&S^ X^/ annuity contract 年金合约
S8t9Ms:
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:l{-UkbB antecedent debt 先前的债项
W=+ ag<@ ante-dated cheque 倒填日期支票
SM?<woY=* anticipated expenditure 预期开支
d7Z\ anticipated net profit 预期纯利
u]-$]zIH anticipated revenue 预期收入
mmti3Y anti-inflation measure 反通货膨胀措施
)JON&~C anti-inflationary stance 反通货膨胀立场
XZJx3!~fm apparent deficit 表面赤字
5@\<:Zmi apparent financial solvency 表面偿债能力
dfce/QOV apparent partner 表面合伙人
EY(4 <;) application for personal assessment 个人入息课税申请书
NK N!X/P application of fund 资金应用
$TiAJ}: application to release as liquidator and to destruct the books of accounts and documents
,P]{*uqGiB 申请免除清盘人职务及毁灭帐簿与文件
u)ItML appointed actuary 委任精算师
57rP@,vj appointed auditor 委任核数师；委任审计师
*{Vyt5 appointed trustee 委任的受托人
A,@"(3 appointer 委任人
?e*vvu33! apportioned pro rata 按比例分摊
p+Xz9A" apportionment 分配；分摊
pK%' S Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
! >V 1zk apportionment formula 分摊方程式
?g2K& apportionment of estate duty 遗产税的分摊
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9[RHK appraisal 估价；评估
>"b" K{ t appreciable growth 可观增长
O4{ &B@! appreciable impact 显着影响
O1PdM52 appreciable increase 可观增长
"wc $'7M appreciation 增值；升值
)U?W+0[= appreciation against other currencies 相对其他货币升值
8vCHH&` appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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$!l* r appreciation tax 增值税
a+d|9y/k appropriation 拨款；拨用；拨付
Uz6B\-(0p appropriation account 拨款帐目
]|oqJ2P Appropriation Bill 拨款法案
u Wtp2]A appropriation-in-aid system 补助拨款办法
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4 approved assets 核准资产
dpS approved basket stock 认可一篮子证券
wP'`!O[W approved budget 核准预算
`*B8IT) approved charitable donation 认可慈善捐款
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:M approved charitable institution 认可慈善机构
lB3X1e9 approved currency 核准货币；认可货币
D UeT approved estimates 核准预算
/TdTo@ approved estimates of expenditure 核准开支预算
ZWv$K0agu approved overseas insurer 核准海外保险人
1=>$c approved overseas trust company 核准海外信托公司
UA^E^$f: approved pooled investment fund 核准汇集投资基金
7G(X:! approved provident fund scheme 认可公积金计划
+!rK4[W' approved provision 核准拨款
Ek:u[Uw\ approved redeemable share 核准可赎回股份
#g q3 e approved regional stock 认可地区性证券
fw5AZvE6$ approved retirement scheme 认可退休金计划
s<{c?4 T approved subordinated loan 核准附属贷款
"D+QT+sD arbitrage 套戥；套汇；套利
+KZc"0? arbitrageur 套戥者；套汇者
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kYSF arbitrary amount 临时款项
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QQ- arrangement 措施；安排；协定
a^N/N5-Z arrears 欠款
[Z 1 Eje X arrears of pay 欠付薪酬
t{ 'QMX arrears of revenue 逾期未收税款；逾期未收的帐项
a v/=x articles of association 组织章程；组织细则；组织章程细则
ie)Qsw@ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
X^?-U ne ascertainment of profit 确定利润
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HkVA "Asia Clear" “亚洲结算系统”
3WhJ,~o-y Asia Commercial Bank Ltd. 亚洲商业银行有限公司
4o_1F).\D Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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Asian Development Fund [ADF] 亚洲发展基金
ezL*YM8?@ Asian dollar bond 亚洲美元债券
DZ vpt%q Asian dollar market 亚洲美元市场
,YH.n>`s+ Asian dollar rate 亚洲美元利率
{)G3*>sG3 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
>?5`FC Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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l asked price 沽盘；喊价；索价；卖方报价
fK[9<"PC0 assessable income 应评税入息
0\ /7[nwS assessable loss 应评税亏损
SL(Q; _ assessable profit 应评税利润
|KA8qQI]% assessable value 应评税值
.! &YO/ assessed profit 估定利润
D/U o?, >8 assessed value 经评估价值
sM4N`$Is23 assessment 评税；评定；估价；评税单
m<j ^cU#J assessment number 评税编号；估价编号
3.>jagu assessment of additional tax 补加税评税
<1ai0 ] assessment of performance 业绩评估；实绩评价
HtMlSgx,8> Assessor 评税主任
oY{*X6:6< asset price bubbles 资产价格泡沫
o)NWsUXf asset-backed securities 具资产保证的证券
G|o-C:~ assets accretion 资产增值
&" b0`& l 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
Cnc77EUD assets lending 实物放款；有抵押贷款
sbg Rl% assets of the company passing on the death 死者去世时转移的公司资产
; qvZ * assets pledged as security for liabilities 用作负债抵押的资产
b{(:' . assets portfolio 资产投资组合
Q.n EY6B_ assets price 资产价格
a].Bn#AH!C assets quality 资产质素
d(k`Yk8 assets realization 资产变现
i+2J\.~U#G assets refinancing arrangement 资产再集资安排
1 %*X,E assets securitization 资产证券化
b*,R9 assets situated outside Hong Kong 在香港以外地方的资产
Ros5] 5=dP assets stripping 削减资产；拆卖资产
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JjM^\LwKkL assignee 承让人
Drg'RR>< assignment 转让；转让书；转让契
M jHeUf assignment of interest 权益转让
] TGJ|X assignment of letters patent and trade mark 专利证书及商标转让
:D&QGw(n assignment of property 物业转让；物业转让书
}D0j%~&"e assignment right 转让权
K^Xg^9 assignor 转让人
z%b3/rx associate 有联系的人；有关连人士；相联者；合伙人；联系人
,u $$w Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
p<Zf ,F} associate member 附属会员
r q$% associated body corporate 相联法人团体
$UKDXQF" associated company 相联公司；联属公司
|>VHV} 4)< associated corporation 相联法团
IUzRE?Kzf Association of Chartered Certified Accountants [ACCA] [United Kingdom]
bBjVot 公认会计师公会〔英国〕
E#T'=f[r~ Association of Futures Exchange Brokers 香港期货经纪协会
bMgp Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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2 association of underwriters 承保人组织
S!rUdxO assumption of control 接管
eK]GyY/Y assurance 担保；保险；转易；转易书
Z$2mVRS`c assurance of interest 权益的转易
)M1.>? b at 19XX price 按一九ＸＸ年价格计算
tEb2>+R at a discount 按赔价计算；按贴水价格计算；打折扣
k/C r ^J" at a premium 按溢价计算；按升水价格计算
L[IjzxUv at call 通知付款；按通知
m"u 9AOH k at constant market price 按固定市价计算
GlVq<RG* at constant price 按固定价格计算
`,TPd ~#~ at cost 按成本计算
0ro )e~_@* at current market price 按当时市价计算；按现时市价计算
3fpX at current price 按当时价格计算；按现时价格计算
GJ!u sv u at factor cost 按要素成本计算；按生产要素成本计算
x< imMJ at money-of-the-day price 按付款当日价格计算
!m78 /[LW at or better 按指定或较佳价位〔买卖指令〕
k~Gjfo at par 按面值计算；平价
WMrK8e' at sight 见票即付
T_pE 'U%[ at the close 按收市盘
1298&C@ at the opening 按开市盘
/K'Kx attestation 见证；见证条款
iPxSVH[ at-the-money option 平价期权
KPKby?qQ^ attorney 受权人；受托代表人
dBCg$Rud& attornment 新拥有人承认书
(/PD;R$b attributable profit 可归属利润
6Ba>l$/q attributable share value 可归属股份价值
@Yy=HV Auckland Stock Exchange 奥克兰证券交易所
[4 "%N Y auction 拍卖
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%Sj;:LC audit 审计；核数
t'~:me! Audit Commission 审计署
@"Do8p!*(6 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
)TG\P ,H9 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〕
P%.9 g audit review 帐目审查
z.#gpTXD Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
D4_D{\xhO audited account 审计帐目；经审计的帐目
+BmA4/P$ audited annual account 经审计的周年帐目
df}B:?Ew. audited balance sheet 经审计的资产负债表
f yT! / auditor 核数师；核数主任；审计师
Ii SO { auditor's certificate 核数师证明书；审计师证明书
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auditor's report 核数师报告；审计师报告
;9d(GP}eE Aussie bond 澳元债券
V.;0F%zks5 austerity budget 紧缩预算
`Q}.9s_ri Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Q TM+ WD Australia All Ordinaries Index 澳洲所有普通股票指数
;sb0,2YyP Australian Dollar [AUD] 澳元
UR Y%+u Australian Options Market 澳大利亚期权市场
)6Z)z;n]aW Australian Securities Commission 澳洲证券事务监察委员会
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nb3rHQ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
!i{@B Australian Stock Exchange 澳大利亚证券交易所
nbhx2@Teqe Austrian Schilling [ATS] 奥地利先令
n0nkv[ authentication 认证；鉴证
90M :0SH authority to purchase 委托购买证；委购书
CfA
F.H authorization 认可；核准；授权；授权书
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authorization by direction 指示授权
*9* 6n\~aI authorization by instruction 指令授权
">NBP anJ authorization by warrant 令状授权
L KztGfy authorization of unit trust 单位信托的认可
to+j Q9q8 authorized agent 指定代理人
0G;RMR ':5 authorized capital 法定资本
ai#0ZgO authorized clerk 出市员
v='7 .A authorized dealer 认可交易商
%5jxq9: K authorized financial institution 认可财务机构
Ci=c"JdB authorized fund 认可基金
/\h&t6B1 authorized fund house 获授权的基金公司；认可基金公司
DS-Kot(k(z authorized institution 认可机构
<"aPoGda authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
N(/DC)DJg authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
V<P@hAAr authorized insurer 获授权保险人；获认可承保人
*T*MLD]Q authorized investment 特准投资项目
Pqx=j_st authorized person 获授权人
8%I4jL< authorized representative 获授权代表
7S),:Uy[\ authorized share capital 法定股本
RVX-3FvP automated quotation system 自动报价系统
;w[|IRa Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
:@ 19,.L 自动交易系统〔香港期货交易所有限公司〕
k2p{<SO; automatic adjustment mechanism 自动调整机制
GXJJOy1"! automatic adjustment system 自动调整系统
ln#Lx&r;| Automatic Clearing House 自动票据交换所
A .*}< automatic exchange rates accumulation system 自动化汇率累集系统
TE^BfAw@ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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=\ automatic teller machine [ATM] 自动柜员机
c D]{ Nn autopay 自动转帐
L@9 "6& available assets 可用资产
bZ:w_z[3= available fiscal reserve 现存财政储备
ZN',=&;n' available profit 可用利润
5H`k$[3V Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
? ZE1>L7e average 平均；平均数；海损
8x [q[ average basic salary 平均基本薪金
$UgM7V$ average consumer expenditure 平均消费开支；一般消费开支
zd"o #(sv average cost 平均成本
~{oM&I|d8 average cost of land production 增辟土地平均成本
;&?N uK average daily turnover 平均每日成交额
<wc=SMmO average daily wage rate 平均每日工资率
?,TON5Fl- average expenditure pattern 平均开支模式
jats )!: average growth rate 平均增长率
9Jaek_A` average net fixed assets 固定资产平均净值
X{<j%PdC average of relatives 相对价格平均数
OV Iu&6# average price 平均价格
p7Gs average propensity to consume 平均消费倾向；一般消费倾向
5(tOQ%AQ average propensity to save 平均储蓄倾向；一般储蓄倾向
lRX*\ M\` average rate 平均率
[gQ* y~N average revenue 平均收入；平均收益
q/<.^X average stock 平均库存；平均存货
hyVu Z\9B average yearly rent 平均年租
r68'DJ&m3 avoidance of double taxation 避免双重课税
teQ%t~PJ-& avoidance of tax 避税
