A:
3P J A share Ａ股；甲类股份
H$[--_dI{ abatement of tax 减税；减扣免税额
\T [*|"RFZ ABN AMRO Bank N.V. 荷兰银行
zg5 u above-the-line expenditure 线上项目支出；经常预算支出
s!+?) bB above-the-line receipt 线上项目收入；经常预算收入
lI5{]?' ABSA Asia Limited 南非联合亚洲有限公司
J#X 7S s absolute change 绝对数值变更
3~ZtA gih% absolute expenditure 实际开支
:X$&g sT/, absolute guideline figure 绝对准则数字
4XKg3l1 absolute interest 绝对权益
<~Y4JMr" absolute order of discharge 绝对破产解除令
YobI b po absolute profit margin 绝对利润幅度
5jsnE ) absolute value 实值；绝对值
Gu%`__ absolutely vested interest 绝对既得权益
=ecv;uu2 absorbed cost 已吸收成本；已分摊成本
_zpn+XVdQ absorption 吸收；分摊；合并
IC{ >q3 absorption rate 吸收率；摊配率；分摊率
kv'n W ACB Finance Limited 亚洲商业财务有限公司
{Qhv HV acceptable form of reciprocity 合理的互惠条件
D!X{9q}S1 acceptable rate 适当利率；适当汇率
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R`$ acceptance agreement 承兑协议
wLgRI$ _Dm acceptance for honour 参加承兑
8 XY4 acceptor 承兑人；接受人；受票人
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dpGI acceptor for honour 参加承兑人
RL&*.r& accident insurance 意外保险
KlrKGmy,) Accident Insurance Association of Hong Kong 香港意外保险公会
N.&K" J accident insurance scheme 意外保险计划
w1GCjD*y accident year basis 意外年度基准
qrdA?V V accommodation 通融；贷款
o?%x!m> accommodation bill 通融票据；空头票据
xpS#l"dr accommodation party 汇票代发人
c/h ml4 account balance 帐户余额；帐户结余
kQH!`-n:T account book 帐簿
@RnG K 5 account collected in advance 预收款项
3s|tS2^4 account current book 往来帐簿
-({\eL$n account of after-acquired property 事后取得的财产报告
95H `-A account of defaulter 拖欠帐目
$OUa3!U_! account payable 应付帐款
<&x_e-;b' account payee only [A/C payee only] 只可转帐；存入收款人帐户
QOP*vH >J account receivable 应收帐款
tq*Q|9j7VG account receivable report 应收帐款报表
_@@S,( MA account statement 结单；帐单；会计财务报表
n@%'Nbc>b account title 帐户名称；会计科目
8l}|.Q#-- accountant's report 会计师报告
x Apa+j6I Accountant's Report Rules 会计师报告规则
ae^xuM?7 accounting and auditing procedure 会计与审计程序；会计与核数程序
c {852R Accounting Arrangements 《会计安排》
Y8AU<M accounting basis 会计基础
%V+ ,# accounting by Official Receiver 破产管理署署长呈交的帐目
Us%VB q Accounting Circular 《会计通告》
/g8yc'{p accounting class 会计类别
:]/ /{HF accounting date 记帐日期；会计结算日期
fx}R 7GN2 accounting for money 款项核算
=_wgKXBFa Accounting Officer 会计主任
ioviJ7N%
O accounting period 会计报告期；会计期
A2vOI8 accounting policy 会计政策；会计方针
d>aZpJ[. accounting practice 会计惯例
v\HGL56T accounting principle 会计准则
a1}W2;W0]g accounting record 会计记录
Z>D7C?v:( accounting report 会计报告
4,aBNuxWd Accounting Services Branch [Treasury] 会计事务部〔库务署〕
PuOo^pFhH Accounting Society of China 中国会计学会
#h&?wE> accounting statement 会计报表
S9L3/P] accounting system 会计制度；会计系统
LEhi/>T accounting transaction 会计事项；帐务交易
(Q 'XjN\# accounting treatment 会计处理
.oe,# 1Qh{ accounting year 会计年度
+g.W O 5A accretion 增值；添加
c\x?k<= accrual 应计项目；应累算数目
YJ"gm]Pm accrual basis 应计制；权责发生制
d)0%|yX6 accrual basis accounting 应计制会计；权责发生制会计
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accrue 应累算；应计
i
9b^\&& accrued benefit 应累算利益
'!Sj]+ accrued charges 应计费用
nnE@1X3 accrued cumulative preference share dividend 应累算的累积优先股股息
L8$7^muad accrued expenses 应累算费用
sVC5<?OW!p accrued interest payable 应付利息；应计未付利息
@
J"1 !` accrued interest receivable 应收利息；应计未收利息
. :;i* accrued right 累算权益
kt S0 accruing profit 应累算的利润
x/Ds`\ accumulated fiscal reserve 累积财政储备
Q7SS<'( accumulated profit 累积利润；滚存溢利
2
Sr'B;`p accumulated reserve 累积储备
i$F)h<OU+ accumulation of surplus income 累积收益盈余
$6J5yE acquired assets 既得资产
'2
)d9_ w acquisition 收购；购置；取得
c^=:]^ acquisition cost 购置成本
1XZ&X] acquisition expenses 购置费用
-p)HH@6a acquisition of 100% interest 收购全部股权
NT-du$! u acquisition of control 取得控制权
pG4 Hy $e acquisition of fixed assets 购置固定资产
! [: K/ acquisition of shell “买壳”
/!9949XV acquisition price 收购价
t = pG6U act of God 天灾
#uH1!UQb acting partner 执事合伙人
i@p?.%K{ active market 买卖活跃的市场；交投畅旺的市场；旺市
hyBS S,I active partner 积极参与的合伙人
'}OrFN active trading 交投活跃
!sLn;1l actual circulation 实际流通
6F<L4*4U
actual cost 实际成本
: ._O.O actual expenditure 实际开支；实际支出
/R,/hi Kx\ actual income 实际入息；实际收入；实际收益
xA-G&oC]<T actual market 现货市场
{:rU5 !n actual price 现货价；实际价格
)Q\;N C=4 actual profit 实际利润
rLVAI#ci= actual quotation 实盘；实际价位；实际报价
0p#36 czqy actual year basis 按实际年度计算
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actuals 实货
r&H>JCRZ<= actuarial investigation 精算调查
'6aH*B:}*; actuarial principle 精算原则
8^~ljf]6 actuarial report 精算师报告
l >O]Cpt Actuarial Society of Hong Kong 香港精算学会
ybB}|4d& actuarial valuation 精算师估值
Z>{8FzP.F actuary 精算师
Jne)?G t ad referendum agreement 暂定协议；有待覆核的协定
p*N+B
o ad valorem duty 从价税；按值征税
!^N/n5eoz ad valorem duty system 从价税制
sF|lhLi ad valorem fee 从价费
F6 UOo.L)I ad valorem tariff 从价关税
nyDqR#t additional allowance 额外免税额
~{N|("nB additional amount for unexpired risk 未过期风险的额外款额
7i'vAOnw^ additional assessable profit 补加应评税利润
v` B_xEl additional assessment 补加评税
+I/P5OGRN additional commitment 额外承担
aE;!mod additional commitment vote 额外承担拨款
^@)+P/& additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Y<|L|b6 additional dependent parent allowance 供养父母额外免税额
9sRP8Nj| additional provision 额外拨款
]]]7"a additional stamp duty 附加印花税
-x RsYYw additional tax 补加税罚款；补加税款
#{]=>n)j Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Vxw?"mhP adjudged bankrupt 被裁定破产
*Lufz-[1 adjudicated bankrupt 裁定破产人
M 35}5 + adjudication fee 裁定费；评定印花税额手续费；评估契据费
>DV0!'jW adjudication of bankruptcy 裁定破产；宣告破产
QF^An B adjudication of insolvency 裁定无力偿还债务
@ce4sSo adjusted actual 经调整的实数；调整后的实数
foN;Q1?lS adjusted current assets 经调整的流动资产；调整后的流动资产
).&$pXj adjusted figure 经调整的数字；调整后的数额
{jv1hKTa adjusted liabilities 经调整的负债；调整后的负债
!"1bV
[^ adjusted loss 经调整的亏损；调整后的亏损
rKjQEO$yi adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
;DGWUK.U[H adjusted profit 经调整的利润；调整后的利润
W Uxr@0 adjusted surplus 经调整的盈余额；调整后的盈余额
-7yX>Hjl adjusted value 经调整的价值；调整后的价值
:<j f}[w! adjustment 调整；修订；理算〔保险〕
J6Kf z~% adjustment centre 调剂中心
mq
"p"iI adjustment lag 调整过程的时间差距；调整时差
A#p@`|H#B adjustment mechanism 调整机制
q2SkkY$_]y adjustment of loss 亏损调整
~ugcfDJ adjustment process 调整过程；调整程序
co12\,aD adjustment range 调整幅度
GnLh qm"\ administered exchange rate 受管制汇率
^yb_aC w Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
yn=1b:kid administration expenses 行政费用
,CvU#ab8$ administration fee 手续费；行政费
5Q^~Z}, administration in bankruptcy 破产管理
Q647a} administration order 遗产管理令
ck^Z,AKL+ administrator 管理人；遗产管理人
6Z 'zB&hM} administrator of the estate 遗产管理人
me9R nPe: admission of debt 债项承认书
)WzCUYE 1/ admission of proof 接纳债权证明
;1y\!f3#V~ advance 放贷款项；垫付款项；预支款项；预付款项
z,NHH):~ advance account 暂支帐目；预付款帐户
wbpxJtJB advance compensation 预付补偿金
3 C[ ;2 advance from shareholder 股东垫款
X)|%[aX}q advance pending reimbursement 预支以待日后付还
q&wMp{ advanced economy 先进经济体系
5j V]{ZV# advancement 预付；预付财产
AHLDURv advances warrant 垫款令
!YoKKG~_0 advancing 贷出
"5e]- u' adverse balance 逆差
)dvOg'it adverse exchange 逆汇
x~mXtqg advertisement addressed to shareholders 在报章刊登的致股东通告
%?cPqRHJ ~ advice for collection 托收通知书
v(0vP}[Q7E advice of drawing 提款通知书；汇票通知书
pLIBNo? advice of payment 付款通知
eygyVhJ Advisory Committee [Securities and Futures Commission]
}cf-r>WaR 谘询委员会〔证券及期货事务监察委员会〕
>0m-S :lk Advisory Committee on Diversification 经济多元化谘询委员会
.)o5o7H affidavit 誓章；遗产申报誓章
nd?m+C&W affidavit of no receipt 述明无收款的誓章
a:8@:d1T K affiliate 联号；联营公司；附属公司
6s uc0 affiliated company 附属公司；联号；联营公司
1"e= Zqn$) affirmation [estate duty] 非宗教式宣誓〔遗产税〕
~ 7=,)Q affordability 负担能力
LD5'4,%- African Development Bank [AfDB] 非洲开发银行
<.AIV p after-acquired property 事后取得的财产
Zdak))7 after-hours dealing 市后交易
WH/a #F after-tax profit 税后盈利；税后利润；税后溢利
Ylf 6-FbF agency agreement 代理协议
D~ {)\;w^! agency expenses 代理机构的开支
%:/;R_ agency fee 代理费
!l&lb]V cz Agency Law 《代理法》
0r@rXwz agent 代理人；承销人
G
cbal:q agent of company 公司代理人
#2dmki"~( agent's fee 代理人费；经纪费
G' b p aggregate 总计；总数；总体数字
4gZN~_AI< aggregate amount 总款额；总额
D QRt\! aggregate assets and liabilities 总体资产与负债
' ZB%McS aggregate at constant price 按固定价格计算的总体数字
0q3 :"X aggregate demand 总需求
<9Ch kb|B aggregate gross position 总持仓量
Ne4A aggregate limit 总限额
qzG'Gz{{qu aggregate of salaries tax 合计薪俸税
:')<|(Zy aggregate performance 总体表现；总体业绩
D?E5p.!A aggregate supply 总体供应
%1lLUgf3G/ aggregate surplus 总盈余
S }|e a2 aggregate total 整体总额
a(
qw aggregate value 总值；合计价值
3 ) 7'dM aggregated basis 合计基准
1n,JynJ aggregated net chargeable income 合计应课税入息实额
6-^+btl)# aggregation 合并计算；合计；总和
Oll\T GXP! aggregation of incomes of husband and wife 夫妇入息合并计算
VOiphw ` aggregation of property 财产的总和
/q^( uWu agio 差价；贴水
;x RyONt 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》
9DT}sCLz:B Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
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EXw=u 《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》
oDRNM^gz Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
z C``G<TB 《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》
?LW1 D+ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
duM>( 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》
C2VZE~U+ agreement for a settlement 授产协议
4]g^aaQFd> agreement for assignment 转让协议
qv<VKJTi6] agreement for sale 售卖协议；买卖协议
ik]UzB agreement for sale and purchase 买卖协议
5n"'M&Ce agreement for the payment of interest 支付利息协议
oo qNPLa agreement for the repayment of money 还款协议
LPXwfEHOm agreement of reinsurance 再保险协议
aH~il!K Agricultural Bank of China 中国农业银行
vu1:8j air passenger departure tax 飞机乘客离境税
f{vnZ|WD Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
4f>Vg$4 airport tax 机场税
qz H97<M}T alcohol duty 酒精税
> vahj,CZZ alienation 让与；让渡；转让
r"4:aKF> alimony 生活费；赡养费
$V+ze*ra All Ordinaries Index [AOI] 所有普通股指数
P--#5W;^oB all risks 全险；综合险
D4S>Pkv All Sales Record for Stock Market 《股票市场成交报告》
%++q+pa Allied Capital Resources Limited 新联财务有限公司
;TR.UUT all-items index [Consumer Price Index] 总指数〔消费物价指数〕
a7CJ~8-1K allocation letter 拨款信件
m/{rmtA4 allocation of fund 分配款项；预留款项
w,P2_xk` allocation of profit 利润分配；溢利分配
:8rqTBa` allocation warrant 拨款令
/!LfEO allotment 分配；配股
lKa}Bcd allotment notice 股份配售通知；配股通知
v<c8qg allotment of shares 股份分配
} o=g ) allowable 可获宽免；免税的
@hCGV'4 allowable business loss 可扣除的营业亏损
M^bu jGD allowable expenses 可扣税的支出
+XQS
-= allowance 免税额；津贴；备抵；准备金
~+1t 17 allowance for debts 债项的免税额
VMNihx0FJ allowance for depreciation by wear and tear 耗损折旧免税额
A /o=a# allowance for funeral expenses 殡殓费的免税额
U"ZD t allowance for inflation 为通货膨胀而预留的款项；通胀准备金
w</kGK[O allowance for repairs and outgoings 修葺及支出方面的免税额
m=#2u4H4 allowance to debtor 给债务人的津贴
ptsi\ 7BG alteration of capital 资本更改
tIRw"s z alternate trustee 候补受托人
i#eb %9Mn amalgamation 合并
a~{mRh ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
N".
af)5 ambit of charges 征税范围；收费范围
VJPt/Dy{ amended valuation 经修订的估值
Vdjca:` American Commodities Exchange 美国商品交易所
f6z[k_lLN American Express Bank Limited 美国运通银行
Bp b _y;E American Stock Exchange 美国证券交易所
sqkPC_;A amortization 摊销
K/08F|]a amount due from banks 存放银行同业的款项
FkRrW^?5G amount due from banks abroad 存放海外银行同业的款项
Z*oGVr
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tewC *%3V amount due from local banks 存放本港银行同业的款项
e}Db-7B_~ amount due to banks 银行同业的存款
+4@EJRC amount due to banks abroad 海外银行同业的存款
a|OX 4 amount due to holding companies 控股公司存款
1|Fukx<@J< amount due to local banks 本港银行同业的存款
(l lg !1 amount due to outport banks 外埠银行同业的存款
H*!E*_ amount for note issue 发行纸币的款额
3vMfms amount of bond 担保契据的款额
`?La amount of consideration 代价款额
pV1~REk$& amount of contribution 供款数额
;8ugI amount of indebtedness 负债款额
f):|Ad| amount of principal of the loan 贷款本金额
O* 7" Q& amount of rates chargeable 应征差饷数额
-()CgtSR amount of share capital 股本额
AJj6@hi2P amount of sums assured 承保款额
p! Hpq W amount of variation 变动幅度
tQ*5[F,fm amount of vote 拨款数额
g4U%(3,>D amount payable 应付款额
V RT| OUq amount receivable 应收款额
|J8c|h< Amsterdam Stock Exchange 阿姆斯特丹证券交易所
5I@< 6S&X analysis 分析
v Q
5
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sqsBGFeG annual account 周年帐目；周年帐目报表；年度决算；年结
\`x$@s? annual accounting date 年结日期
qi$6y? annual allowance 每年免税额；年积金；年度津贴；年津
2r\ f!m' annual balance 年度余额
l .FkX annual disposable income 每年可动用收入
KecR jon ~ annual estimates 周年预算
g"F vD_ annual fee 年费
3>-^/ annual general meeting 周年大会
c!j$ -Ovm annual growth rate 年增率；每年增长率
hX<0{pXM4 annual long-term supplement 长期个案每年补助金
zs WYV n] annual pensionable emolument 可供计算退休金的年薪
\|Us/_h annual report 年报
CGPPo;Rj K Annual Report on the Consumer Price Index 《消费物价指数年报》
Z?dz@d%C annual return 周年报表；周年申报表；每年报税表格
JH5ckgdZ Annual Return Rules 《周年报表规则》
E QMn'> annual review of consumer prices 每年消费物价回顾
%[5hTf annual roll-forward basis 逐年延展方式
<kp?*xV]] annual salary 年薪
V|DAw[!6N annual statement 年度报表；年度决算表
iz& )FuOr 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
g&X$)V4C annuitant 年金受益人
>DPC}@Wl annuity 年金
tpU[KR[- annuity contract 年金合约
*i&ks> 4N annuity on human life 人寿年金
bF<FX_}!s! antecedent debt 先前的债项
8|HuxE ante-dated cheque 倒填日期支票
}H\wed] F/ anticipated expenditure 预期开支
M2{{B ^*$6 anticipated net profit 预期纯利
'
FF@I^O anticipated revenue 预期收入
REli`"bR anti-inflation measure 反通货膨胀措施
VP et1hAy anti-inflationary stance 反通货膨胀立场
o^}K]ML!t apparent deficit 表面赤字
Etj@wy/E apparent financial solvency 表面偿债能力
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v9 apparent partner 表面合伙人
Ho2#'lSKM application for personal assessment 个人入息课税申请书
&Y4S[ - application of fund 资金应用
%`?IY < application to release as liquidator and to destruct the books of accounts and documents
`$Z:j;F 申请免除清盘人职务及毁灭帐簿与文件
Se{}OG) appointed actuary 委任精算师
a~>+I~^K5q appointed auditor 委任核数师；委任审计师
9'Le}`Gf appointed trustee 委任的受托人
N8#wQ*MM> appointer 委任人
tZB" (\ apportioned pro rata 按比例分摊
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D-k<8| apportionment 分配；分摊
(_ HwU/ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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u- x! apportionment formula 分摊方程式
qs 6r9?KP apportionment of estate duty 遗产税的分摊
yb\ T< * appraisal 估价；评估
s IJl9 appreciable growth 可观增长
dG2k4 O appreciable impact 显着影响
Arc6d5Q appreciable increase 可观增长
aA7}> appreciation 增值；升值
yS'W ss
appreciation against other currencies 相对其他货币升值
K&3,J7&& appreciation of the exchange value of Hong Kong dollar 港元汇值上升
^ ~' &K e appreciation tax 增值税
'1+s^Q'pc appropriation 拨款；拨用；拨付
`tw[{Wb appropriation account 拨款帐目
B:J([@\' Appropriation Bill 拨款法案
V"K-aO& appropriation-in-aid system 补助拨款办法
XYj!nx{k, approved assets 核准资产
])`w_y(> approved basket stock 认可一篮子证券
% Ya %R@b} approved budget 核准预算
W8,4LxH approved charitable donation 认可慈善捐款
Ve)P/Zz}^ approved charitable institution 认可慈善机构
l!qhK'']V" approved currency 核准货币；认可货币
| Tv}leJF approved estimates 核准预算
lY
- 2 e> approved estimates of expenditure 核准开支预算
3dheT}XV?p approved overseas insurer 核准海外保险人
UTwXN |'| approved overseas trust company 核准海外信托公司
t/%{R.1MN approved pooled investment fund 核准汇集投资基金
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2(h approved provident fund scheme 认可公积金计划
g\%;b3"# approved provision 核准拨款
PDQEI55 approved redeemable share 核准可赎回股份
XB0G7o%1 approved regional stock 认可地区性证券
B8.a#@ R approved retirement scheme 认可退休金计划
&YpViC4K. approved subordinated loan 核准附属贷款
&rs arbitrage 套戥；套汇；套利
( f]@lN mx arbitrageur 套戥者；套汇者
Jui:Ms arbitrary amount 临时款项
}$%j} F{ arrangement 措施；安排；协定
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Ffr arrears 欠款
iq1HA.X( arrears of pay 欠付薪酬
&X3G;x2; arrears of revenue 逾期未收税款；逾期未收的帐项
#z6[ 8B articles of association 组织章程；组织细则；组织章程细则
Y=83r ]% Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
0{Uc/ ascertainment of profit 确定利润
F+@ / "1c "Asia Clear" “亚洲结算系统”
{&dbxj-' Asia Commercial Bank Ltd. 亚洲商业银行有限公司
; *u"hIl1/ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
}_mVXjF Asian Development Fund [ADF] 亚洲发展基金
.q90+9Ek= Asian dollar bond 亚洲美元债券
d6^:lbj Asian dollar market 亚洲美元市场
\<ko)I#% Asian dollar rate 亚洲美元利率
7F 5v-/ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
pl }nb Y Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
~%chF/H asked price 沽盘；喊价；索价；卖方报价
{' 8td^JEE assessable income 应评税入息
^/~ZP? %] assessable loss 应评税亏损
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f5q9sp8 assessable profit 应评税利润
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<k assessable value 应评税值
R?t_tmKXC! assessed profit 估定利润
*O|_)G assessed value 经评估价值
O*7vmPy assessment 评税；评定；估价；评税单
\E(^<Af assessment number 评税编号；估价编号
J8'1 ~$6 assessment of additional tax 补加税评税
TTa$wiW7' assessment of performance 业绩评估；实绩评价
&t~NR$@ Assessor 评税主任
4aP 96 asset price bubbles 资产价格泡沫
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(b L<8b asset-backed securities 具资产保证的证券
J Bgq2 assets accretion 资产增值
TMsc5E assets and liabilities 资产与负债
DFkDlx assets betterment statement 资产递增表；资产改进表
mv,5Q6! assets lending 实物放款；有抵押贷款
i / .#` assets of the company passing on the death 死者去世时转移的公司资产
W:maE9E= assets pledged as security for liabilities 用作负债抵押的资产
Z;O!KsJ assets portfolio 资产投资组合
)n6,uTlOw assets price 资产价格
iE EP~ assets quality 资产质素
ds9U9t assets realization 资产变现
]]o?!NX assets refinancing arrangement 资产再集资安排
J8- K assets securitization 资产证券化
[u wn\- assets situated outside Hong Kong 在香港以外地方的资产
(%c&Km7K assets stripping 削减资产；拆卖资产
AGl#f\_^ assets value 资产值
uO>x"D5tZ: assignee 承让人
+z wS [P@ assignment 转让；转让书；转让契
bY- koJo assignment of interest 权益转让
Lv?jg ?$ assignment of letters patent and trade mark 专利证书及商标转让
@d5$OpL$% assignment of property 物业转让；物业转让书
v%r/PHw assignment right 转让权
/ Xq |S O assignor 转让人
3:O| p[2)L associate 有联系的人；有关连人士；相联者；合伙人；联系人
W__Y^\ ~ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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e& associate member 附属会员
pIV |hb!G associated body corporate 相联法人团体
-X_\3J associated company 相联公司；联属公司
Zor!hc0< associated corporation 相联法团
oxBTm |j7 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
<ne?;P1L 公认会计师公会〔英国〕
dt@~8kS Association of Futures Exchange Brokers 香港期货经纪协会
S\ ]9mHJI Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
])G| U A. association of underwriters 承保人组织
!rs }83w! assumption of control 接管
S|xwYaoy% assurance 担保；保险；转易；转易书
y4! :l=E^ assurance of interest 权益的转易
Yecdw'BW? at 19XX price 按一九ＸＸ年价格计算
*o5 [P\'6 at a discount 按赔价计算；按贴水价格计算；打折扣
bo/<3gR at a premium 按溢价计算；按升水价格计算
amq,^ at call 通知付款；按通知
Y4w]jIv at constant market price 按固定市价计算
Yn$: |$ at constant price 按固定价格计算
0i"2s}^+_ at cost 按成本计算
{\`y)k 7 at current market price 按当时市价计算；按现时市价计算
uF|Up]Z G at current price 按当时价格计算；按现时价格计算
AFM+`{Cq at factor cost 按要素成本计算；按生产要素成本计算
(f^/KB= at money-of-the-day price 按付款当日价格计算
j D*<M/4 at or better 按指定或较佳价位〔买卖指令〕
/NjBC[P at par 按面值计算；平价
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93 1| at sight 见票即付
:{^~&jgL at the close 按收市盘
R| ^bZf^ at the opening 按开市盘
?hAO-* ); attestation 见证；见证条款
s?s ,wdp at-the-money option 平价期权
$9j>oUG attorney 受权人；受托代表人
|Xm$O1Wa attornment 新拥有人承认书
S,C c0)j> attributable profit 可归属利润
5Ok3y| cEx attributable share value 可归属股份价值
x4 PzP Auckland Stock Exchange 奥克兰证券交易所
bI3GI:h p auction 拍卖
i#^Y QCy auctioneer 拍卖商
GLESngAl audit 审计；核数
j/Y]3RSMp Audit Commission 审计署
WVs j Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
=L@CZ" 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〕
j!kJ@l bP audit review 帐目审查
/_HTW\7, Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
:/%Y" 0 audited account 审计帐目；经审计的帐目
qdy(C^(fa audited annual account 经审计的周年帐目
$m~&| s audited balance sheet 经审计的资产负债表
wf e4b auditor 核数师；核数主任；审计师
w N`Nj m9! auditor's certificate 核数师证明书；审计师证明书
r7].4 8D auditor's report 核数师报告；审计师报告
5 !S#}=f= Aussie bond 澳元债券
v E8BB$D austerity budget 紧缩预算
%~k>$(u6 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
tl{{ V c[ Australia All Ordinaries Index 澳洲所有普通股票指数
>itNa.K Australian Dollar [AUD] 澳元
-9 .lF uI Australian Options Market 澳大利亚期权市场
$j(d`@.DN~ Australian Securities Commission 澳洲证券事务监察委员会
hr&&b3W3p Australian Society of Certified Practising Accountants 澳洲执业会计师公会
T)%6"rPL3! Australian Stock Exchange 澳大利亚证券交易所
livKiX` Austrian Schilling [ATS] 奥地利先令
$T#fCx/ authentication 认证；鉴证
5-ED\ - authority to purchase 委托购买证；委购书
{tl{ j1d | authorization 认可；核准；授权；授权书
_ yJz: pa authorization by direction 指示授权
?<B I)[B authorization by instruction 指令授权
%'i_iF 8. authorization by warrant 令状授权
Q\}- MiI/ authorization of unit trust 单位信托的认可
^fe,A=k~1 authorized agent 指定代理人
_ 68vSYr authorized capital 法定资本
XkkzY5rxOc authorized clerk 出市员
P YWFz authorized dealer 认可交易商
}y+Qj6dP authorized financial institution 认可财务机构
h,B4Tg' authorized fund 认可基金
AG}j '
authorized fund house 获授权的基金公司；认可基金公司
BfCM\ij authorized institution 认可机构
, `Z4fz: authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
R) :Xs . authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
*k; bkd4x authorized insurer 获授权保险人；获认可承保人
+6l# hO7h authorized investment 特准投资项目
P_0[spmFU authorized person 获授权人
t:V._@ authorized representative 获授权代表
hu} vYA7ZH authorized share capital 法定股本
#]5K WXC'~ automated quotation system 自动报价系统
q2J |koT Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
C> x)jDb? 自动交易系统〔香港期货交易所有限公司〕
||*F. p automatic adjustment mechanism 自动调整机制
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eDedz\ automatic adjustment system 自动调整系统
n{<} <SVY Automatic Clearing House 自动票据交换所
y\uBVa<B automatic exchange rates accumulation system 自动化汇率累集系统
K> 4 w Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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rVy automatic teller machine [ATM] 自动柜员机
)`{m |\b autopay 自动转帐
xM!9$v available assets 可用资产
!4D?X\~"% available fiscal reserve 现存财政储备
_b/zBFa% available profit 可用利润
ny qX\m - Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
$#+D :W)az average 平均；平均数；海损
7g ]mrI@ average basic salary 平均基本薪金
*xpn-hCp< average consumer expenditure 平均消费开支；一般消费开支
_EP]|DTfr average cost 平均成本
~Gmt,l! b average cost of land production 增辟土地平均成本
82ixv<B average daily turnover 平均每日成交额
%Vltc4QU average daily wage rate 平均每日工资率
i.7_ i78\" average expenditure pattern 平均开支模式
\-]tvgA~& average growth rate 平均增长率
n.a2%,|v average net fixed assets 固定资产平均净值
H"^9g3 U average of relatives 相对价格平均数
f OR9 N/ average price 平均价格
u&c%L0)E & average propensity to consume 平均消费倾向；一般消费倾向
jQ 'g'c! average propensity to save 平均储蓄倾向；一般储蓄倾向
T(Q ~b average rate 平均率
\b $p H average revenue 平均收入；平均收益
%X.g+uu average stock 平均库存；平均存货
{wA8!5Gu average yearly rent 平均年租
k7rg:P avoidance of double taxation 避免双重课税
S'qT+p P avoidance of tax 避税
