A:
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p A share Ａ股；甲类股份
D<m0G]Ht* abatement of tax 减税；减扣免税额
c"v75lW-J ABN AMRO Bank N.V. 荷兰银行
6\ yBA_ z above-the-line expenditure 线上项目支出；经常预算支出
a}uYv : above-the-line receipt 线上项目收入；经常预算收入
hL bWqF ABSA Asia Limited 南非联合亚洲有限公司
(Vr%4Z8 absolute change 绝对数值变更
qm3H/cC9+ absolute expenditure 实际开支
4EHrd;| absolute guideline figure 绝对准则数字
> 1(J absolute interest 绝对权益
FJDE48Vi absolute order of discharge 绝对破产解除令
<sw@P":F absolute profit margin 绝对利润幅度
"(3u)o9 absolute value 实值；绝对值
f"KrPx!^b absolutely vested interest 绝对既得权益
\XPGA uEo absorbed cost 已吸收成本；已分摊成本
<^\rv42'(2 absorption 吸收；分摊；合并
hbOXR.0z absorption rate 吸收率；摊配率；分摊率
veHe
ACB Finance Limited 亚洲商业财务有限公司
NNF"si\FE acceptable form of reciprocity 合理的互惠条件
s(nT7x +W acceptable rate 适当利率；适当汇率
0|RofL&o acceptance agreement 承兑协议
wS);KLe3 acceptance for honour 参加承兑
CVW T >M < acceptor 承兑人；接受人；受票人
| DV?5>> acceptor for honour 参加承兑人
~W [I accident insurance 意外保险
mwo:+^v( Accident Insurance Association of Hong Kong 香港意外保险公会
!( rAI accident insurance scheme 意外保险计划
#n'.a1R accident year basis 意外年度基准
8f/KN h7#s accommodation 通融；贷款
z 7ik/> d? accommodation bill 通融票据；空头票据
: oXSh;\ accommodation party 汇票代发人
4/Y?e UQ account balance 帐户余额；帐户结余
N(Ru/9!y"
account book 帐簿
Lx wi"ndP account collected in advance 预收款项
|82q|@e account current book 往来帐簿
ly -(F2 account of after-acquired property 事后取得的财产报告
W;'fAohr account of defaulter 拖欠帐目
Oj;*Gi9E account payable 应付帐款
H;
NV?CD account payee only [A/C payee only] 只可转帐；存入收款人帐户
FDQ=$w}' > account receivable 应收帐款
~x^y5[5{ account receivable report 应收帐款报表
Wk <fNHg account statement 结单；帐单；会计财务报表
`^V d * account title 帐户名称；会计科目
}! EVf accountant's report 会计师报告
dgjK\pH`h Accountant's Report Rules 会计师报告规则
-B H/)$-$ accounting and auditing procedure 会计与审计程序；会计与核数程序
O|V0WiY< Accounting Arrangements 《会计安排》
B=!!R]dxA accounting basis 会计基础
W!wof- 1 accounting by Official Receiver 破产管理署署长呈交的帐目
J(l\VvK Accounting Circular 《会计通告》
KGY bPty} accounting class 会计类别
?1D !%jfi accounting date 记帐日期；会计结算日期
:Ln)j% & accounting for money 款项核算
T@tsM|pI Accounting Officer 会计主任
(T _-`N| accounting period 会计报告期；会计期
~= *o accounting policy 会计政策；会计方针
3uocAmY accounting practice 会计惯例
+Yc^w5 !( accounting principle 会计准则
lN#j%0MaUo accounting record 会计记录
{5~h accounting report 会计报告
n.&7lg^X Accounting Services Branch [Treasury] 会计事务部〔库务署〕
SO=gG 2E Accounting Society of China 中国会计学会
w6i2>nu_O accounting statement 会计报表
pM?~AYWb accounting system 会计制度；会计系统
PjeI&@ accounting transaction 会计事项；帐务交易
|n/;x$Cb accounting treatment 会计处理
$<v4c5r]O accounting year 会计年度
^e8xg=8( accretion 增值；添加
-K 'UXoU1 accrual 应计项目；应累算数目
8YFG*HSa accrual basis 应计制；权责发生制
#4JMb#q0E accrual basis accounting 应计制会计；权责发生制会计
~t)cbF(UO accrue 应累算；应计
]>1Mq,! accrued benefit 应累算利益
s/tLY/U/ accrued charges 应计费用
Xg C^-A w accrued cumulative preference share dividend 应累算的累积优先股股息
C < c6Ub accrued expenses 应累算费用
Z 2N6r6 accrued interest payable 应付利息；应计未付利息
Vr
EGR$ accrued interest receivable 应收利息；应计未收利息
+@Qr GY accrued right 累算权益
gx.\H3y accruing profit 应累算的利润
}PBm e'kP accumulated fiscal reserve 累积财政储备
Byc;r-Q5V accumulated profit 累积利润；滚存溢利
-G.N accumulated reserve 累积储备
]p`y accumulation of surplus income 累积收益盈余
rGP;0KtQ acquired assets 既得资产
1.du #w acquisition 收购；购置；取得
dd acquisition cost 购置成本
|9jK-F6 acquisition expenses 购置费用
FJc8g6M acquisition of 100% interest 收购全部股权
7|5kak>= acquisition of control 取得控制权
8ttJ\ m acquisition of fixed assets 购置固定资产
M0w Uis:` acquisition of shell “买壳”
= LNU%0m acquisition price 收购价
e,JBz~CK*w act of God 天灾
/oT~CB.. acting partner 执事合伙人
E7L>5z active market 买卖活跃的市场；交投畅旺的市场；旺市
\>6*U r active partner 积极参与的合伙人
p A OKy active trading 交投活跃
YB"gLv? actual circulation 实际流通
c["1t1G actual cost 实际成本
6Qkjr</ actual expenditure 实际开支；实际支出
,^([aK actual income 实际入息；实际收入；实际收益
pG#tMec actual market 现货市场
98Vv K? actual price 现货价；实际价格
p(n0(}eVC' actual profit 实际利润
f)*?Ji|5F actual quotation 实盘；实际价位；实际报价
\}$|Uo$O actual year basis 按实际年度计算
dPEDsG0$a actuals 实货
^3dc#5]Xf actuarial investigation 精算调查
K1 "HJsj actuarial principle 精算原则
g>VtPS5 y actuarial report 精算师报告
^*}D*=>\ Actuarial Society of Hong Kong 香港精算学会
2 nyK'k actuarial valuation 精算师估值
28"1 ONs 3 actuary 精算师
VZi1b0k1. ad referendum agreement 暂定协议；有待覆核的协定
p& _Z}Wv ad valorem duty 从价税；按值征税
th{ f|fm62 ad valorem duty system 从价税制
G3_7e A#; ad valorem fee 从价费
=`3r' c ad valorem tariff 从价关税
GrLxERf additional allowance 额外免税额
y~+LzDV additional amount for unexpired risk 未过期风险的额外款额
sWlxt q g additional assessable profit 补加应评税利润
t{]
6GlW additional assessment 补加评税
d~aTj f additional commitment 额外承担
ArtY;.cg% additional commitment vote 额外承担拨款
g=\(%zfsxr additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
6]1RxrAV additional dependent parent allowance 供养父母额外免税额
L ci? additional provision 额外拨款
Q#% LIkeq additional stamp duty 附加印花税
SSI> +A additional tax 补加税罚款；补加税款
b$'%)\( 'g Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
^ UvL 1+ adjudged bankrupt 被裁定破产
%$& eC adjudicated bankrupt 裁定破产人
!f/K:CK| adjudication fee 裁定费；评定印花税额手续费；评估契据费
v c: kY adjudication of bankruptcy 裁定破产；宣告破产
>)WE3PT/O" adjudication of insolvency 裁定无力偿还债务
~T@E")uR adjusted actual 经调整的实数；调整后的实数
Yb5U^OjyJ adjusted current assets 经调整的流动资产；调整后的流动资产
(d &" @ adjusted figure 经调整的数字；调整后的数额
4BMu0["6|s adjusted liabilities 经调整的负债；调整后的负债
wo&IVy@s$ adjusted loss 经调整的亏损；调整后的亏损
"o- -MBq4 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
0aY|: adjusted profit 经调整的利润；调整后的利润
K>'4^W5d, adjusted surplus 经调整的盈余额；调整后的盈余额
12
) adjusted value 经调整的价值；调整后的价值
rPB Ju0D" adjustment 调整；修订；理算〔保险〕
t%mi#Gh( adjustment centre 调剂中心
M EI&]qI adjustment lag 调整过程的时间差距；调整时差
w f ]Wm adjustment mechanism 调整机制
s>DFAu! adjustment of loss 亏损调整
0")_% adjustment process 调整过程；调整程序
C/!P&`<6 adjustment range 调整幅度
Z g_b(ks administered exchange rate 受管制汇率
\l=A2i7TQ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
ikZYc ${ administration expenses 行政费用
}!K
# administration fee 手续费；行政费
l3u [ administration in bankruptcy 破产管理
'{,JuX"n administration order 遗产管理令
H2],auBY administrator 管理人；遗产管理人
dU-:#QV6 administrator of the estate 遗产管理人
QHv]7&^rlj admission of debt 债项承认书
W
_[9 admission of proof 接纳债权证明
S8v,' Cc advance 放贷款项；垫付款项；预支款项；预付款项
^X#)'\T advance account 暂支帐目；预付款帐户
Zdrniae
ah advance compensation 预付补偿金
e[fld,s advance from shareholder 股东垫款
-d?<t}a advance pending reimbursement 预支以待日后付还
` &=%p| advanced economy 先进经济体系
D Z~ 036 advancement 预付；预付财产
9vi+[3s/=; advances warrant 垫款令
_&HFKpHQ advancing 贷出
vm gd adverse balance 逆差
F~v0CBcAL adverse exchange 逆汇
F4=X(P_6 advertisement addressed to shareholders 在报章刊登的致股东通告
Ne9VRM
P advice for collection 托收通知书
%5L~&W}^" advice of drawing 提款通知书；汇票通知书
l%V+] skS advice of payment 付款通知
."Pn[$'. Advisory Committee [Securities and Futures Commission]
iw.F8[}) 谘询委员会〔证券及期货事务监察委员会〕
"U9e) a0v Advisory Committee on Diversification 经济多元化谘询委员会
~e|E5[-i affidavit 誓章；遗产申报誓章
~I")-2"B affidavit of no receipt 述明无收款的誓章
h/5V~ :) affiliate 联号；联营公司；附属公司
ZXhNn< affiliated company 附属公司；联号；联营公司
vmxS^_I affirmation [estate duty] 非宗教式宣誓〔遗产税〕
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[V{ affordability 负担能力
]Y,V)41gCE African Development Bank [AfDB] 非洲开发银行
1^AQLOiRE1 after-acquired property 事后取得的财产
+^J& x>5 after-hours dealing 市后交易
`_D A! after-tax profit 税后盈利；税后利润；税后溢利
\ HD:#a agency agreement 代理协议
6oWFj eZ0 agency expenses 代理机构的开支
|s#,^ SJ0 agency fee 代理费
cm!vuoB~~ Agency Law 《代理法》
#}6~>A agent 代理人；承销人
P=_W{6 agent of company 公司代理人
hB 'rkjt agent's fee 代理人费；经纪费
C^?/9\
aggregate 总计；总数；总体数字
2x gk$E$ 7 aggregate amount 总款额；总额
5> 81Vhc , aggregate assets and liabilities 总体资产与负债
Z%sTj6Th aggregate at constant price 按固定价格计算的总体数字
(;Bh7Ft aggregate demand 总需求
4{,!'NA aggregate gross position 总持仓量
0 Swu]OE aggregate limit 总限额
UN <$F yb aggregate of salaries tax 合计薪俸税
a uB+ g'l aggregate performance 总体表现；总体业绩
(wH+ 0 aggregate supply 总体供应
G_WFg$7G% aggregate surplus 总盈余
1 )u, % aggregate total 整体总额
r" |do2s aggregate value 总值；合计价值
xJ^B.;> aggregated basis 合计基准
]'<}kJtN. aggregated net chargeable income 合计应课税入息实额
iqF|IVPoi aggregation 合并计算；合计；总和
$U&p&pgH=W aggregation of incomes of husband and wife 夫妇入息合并计算
.'
v$PEy aggregation of property 财产的总和
4U$M0 = agio 差价；贴水
a U<+ ` Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
-f '&JwE0= Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
[:izej( \ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
,-n_( U Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
=q[+ e(,3 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
uC]c`Ue Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
eiA$) rzy 《香港政府和大韩民国政府关于相互促进和保护投资协定》
K=4|GZ~p}` agreement for a settlement 授产协议
fHuWBC_YO agreement for assignment 转让协议
uxX 3wY;M agreement for sale 售卖协议；买卖协议
\R
3O39[ agreement for sale and purchase 买卖协议
'8 ^cl:X agreement for the payment of interest 支付利息协议
iYW<qgz agreement for the repayment of money 还款协议
`/G9*tIR8g agreement of reinsurance 再保险协议
-lfbn = 3 Agricultural Bank of China 中国农业银行
WK#c* rsij air passenger departure tax 飞机乘客离境税
),,0T/69+9 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
dF&@q, airport tax 机场税
DEPsud ; alcohol duty 酒精税
OSJL,F, alienation 让与；让渡；转让
Cpn!}!Gnf alimony 生活费；赡养费
oB<!U%B N All Ordinaries Index [AOI] 所有普通股指数
t ,EMyZ all risks 全险；综合险
Y 6j gAq All Sales Record for Stock Market 《股票市场成交报告》
i:&$I= Allied Capital Resources Limited 新联财务有限公司
l?X)]1 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
P#:n Xc$ allocation letter 拨款信件
9*s:Vff{ allocation of fund 分配款项；预留款项
+wEsfYW allocation of profit 利润分配；溢利分配
eS%8WmCV9< allocation warrant 拨款令
fG@]G9Z allotment 分配；配股
] P_yN:~ allotment notice 股份配售通知；配股通知
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Hui allotment of shares 股份分配
h5n@SE>G allowable 可获宽免；免税的
8NWuhRRrw allowable business loss 可扣除的营业亏损
.8|"@ allowable expenses 可扣税的支出
<pFbm allowance 免税额；津贴；备抵；准备金
xjYH[PgfX allowance for debts 债项的免税额
y?iW^>|?L= allowance for depreciation by wear and tear 耗损折旧免税额
!@h)3f]`1G allowance for funeral expenses 殡殓费的免税额
s?9`dv} P allowance for inflation 为通货膨胀而预留的款项；通胀准备金
/. UISArH allowance for repairs and outgoings 修葺及支出方面的免税额
S2
-J1 x2N allowance to debtor 给债务人的津贴
p8iKZI]g alteration of capital 资本更改
Q0XSQ Ol alternate trustee 候补受托人
@6y)wA9Yx amalgamation 合并
x45F-w{ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
gP!k[E ,Q8 ambit of charges 征税范围；收费范围
Gfep m$*% amended valuation 经修订的估值
bz`rSp8h American Commodities Exchange 美国商品交易所
H=XdgOui American Express Bank Limited 美国运通银行
: c:}_t{% American Stock Exchange 美国证券交易所
bIuOB| amortization 摊销
|/u ,6` amount due from banks 存放银行同业的款项
5^{2 g^jH6 amount due from banks abroad 存放海外银行同业的款项
;|, *zD amount due from holding companies 控股公司欠款
!W b Q9o amount due from local banks 存放本港银行同业的款项
0Fs2* FS amount due to banks 银行同业的存款
"JgwL_2 amount due to banks abroad 海外银行同业的存款
r+a0. amount due to holding companies 控股公司存款
@><8YN^)% amount due to local banks 本港银行同业的存款
7Xh
;dJAF3 amount due to outport banks 外埠银行同业的存款
_]< Tv3]RK amount for note issue 发行纸币的款额
1,n \Osd amount of bond 担保契据的款额
[KEw5-=i@ amount of consideration 代价款额
-;YhQxxC}L amount of contribution 供款数额
h \6 t\_^\ amount of indebtedness 负债款额
0<Rq amount of principal of the loan 贷款本金额
Q^'xVS_. amount of rates chargeable 应征差饷数额
#,SPV& amount of share capital 股本额
Jn\>S z(96 amount of sums assured 承保款额
N8*QAe kN amount of variation 变动幅度
m&- -$sr amount of vote 拨款数额
e=ry_@7 amount payable 应付款额
0J .]`kR amount receivable 应收款额
|-]'~ @~ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
!3ji]q;uF analysis 分析
fTG VG ancillary risk 附属风险
]_m (q`_ annual account 周年帐目；周年帐目报表；年度决算；年结
,H] S-uK~ annual accounting date 年结日期
;( Z9. annual allowance 每年免税额；年积金；年度津贴；年津
O}z-g&e.U annual balance 年度余额
AZ.
j>+0xx annual disposable income 每年可动用收入
F{e I[A annual estimates 周年预算
e' 3y^Vg annual fee 年费
K{iC'^wP annual general meeting 周年大会
LKM; T- annual growth rate 年增率；每年增长率
QRdh2YH` annual long-term supplement 长期个案每年补助金
MVDy|i4 annual pensionable emolument 可供计算退休金的年薪
X(;W Y^i! annual report 年报
_"#n%@ Annual Report on the Consumer Price Index 《消费物价指数年报》
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annual return 周年报表；周年申报表；每年报税表格
qKI)*o062 Annual Return Rules 《周年报表规则》
pE{Ecrc3| annual review of consumer prices 每年消费物价回顾
-]Aqt/w"l annual roll-forward basis 逐年延展方式
ac o w annual salary 年薪
YN7JJJ/~T annual statement 年度报表；年度决算表
8)YDUE%VH 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
E g_ram`\R annuitant 年金受益人
iE^=Vf; annuity 年金
O0sLcuT$ annuity contract 年金合约
=A_fL{ SM annuity on human life 人寿年金
&[5p R60 antecedent debt 先前的债项
O&@CT] )8 ante-dated cheque 倒填日期支票
,3Aiz|v- anticipated expenditure 预期开支
YLb$/6gj6 anticipated net profit 预期纯利
Oh,]"(+ anticipated revenue 预期收入
+?6@%mW' anti-inflation measure 反通货膨胀措施
!WTL:dk anti-inflationary stance 反通货膨胀立场
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b;Wr apparent deficit 表面赤字
:c9 H2 apparent financial solvency 表面偿债能力
2k^'}7G% apparent partner 表面合伙人
|Zdl[|kX application for personal assessment 个人入息课税申请书
[G"Va_A8 application of fund 资金应用
5Rae?* XH application to release as liquidator and to destruct the books of accounts and documents
yVyh\u \ 申请免除清盘人职务及毁灭帐簿与文件
C ~04#z_$ appointed actuary 委任精算师
A(+%D Z appointed auditor 委任核数师；委任审计师
aqv'c
j> appointed trustee 委任的受托人
7Q?^wx appointer 委任人
a2eE!I apportioned pro rata 按比例分摊
,hE989x<iI apportionment 分配；分摊
&W*^&0AV Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
nN h5 f]] apportionment formula 分摊方程式
@ e l apportionment of estate duty 遗产税的分摊
sA oxLI appraisal 估价；评估
YVPLHwh/5 appreciable growth 可观增长
A }(o1wuw appreciable impact 显着影响
FzG>iC} appreciable increase 可观增长
]D,\ (| appreciation 增值；升值
P+DIo7VTX appreciation against other currencies 相对其他货币升值
d-T pY*v appreciation of the exchange value of Hong Kong dollar 港元汇值上升
o_03Io
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\sus L D appropriation 拨款；拨用；拨付
w YQEm appropriation account 拨款帐目
Pk;YM} Appropriation Bill 拨款法案
od^ylg>K appropriation-in-aid system 补助拨款办法
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<c> approved assets 核准资产
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approved basket stock 认可一篮子证券
$dG:29w approved budget 核准预算
U_ WO<uhC approved charitable donation 认可慈善捐款
IRTD(7"oyp approved charitable institution 认可慈善机构
ygQe'S{!S\ approved currency 核准货币；认可货币
pj7v{H + approved estimates 核准预算
1:J+` mzpl approved estimates of expenditure 核准开支预算
z7TyS.z approved overseas insurer 核准海外保险人
6w[EJ;=p_ approved overseas trust company 核准海外信托公司
)W&{OMr approved pooled investment fund 核准汇集投资基金
W:K '2 j approved provident fund scheme 认可公积金计划
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Y{_yw"f approved provision 核准拨款
BAtjYPX'w approved redeemable share 核准可赎回股份
jwP5pu approved regional stock 认可地区性证券
LL==2KNUo approved retirement scheme 认可退休金计划
w/*m_O\! approved subordinated loan 核准附属贷款
5GGO: arbitrage 套戥；套汇；套利
nk f7Fq} arbitrageur 套戥者；套汇者
7mE9Zo1 arbitrary amount 临时款项
[v`k qL~ arrangement 措施；安排；协定
:aH5=@[!y arrears 欠款
gF sqCx<q arrears of pay 欠付薪酬
tHK>w%|\R arrears of revenue 逾期未收税款；逾期未收的帐项
"F[7b!>R articles of association 组织章程；组织细则；组织章程细则
_<=h#lH Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
B<0Kl.V ascertainment of profit 确定利润
Sb(OG 6 "Asia Clear" “亚洲结算系统”
h}kJ,n Asia Commercial Bank Ltd. 亚洲商业银行有限公司
-gUp/ #l1 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
<~uzKs0 Asian Development Fund [ADF] 亚洲发展基金
Q!_d6-*u Asian dollar bond 亚洲美元债券
(>NZYPw^3 Asian dollar market 亚洲美元市场
2f62 0 Asian dollar rate 亚洲美元利率
bF5"ab0 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
<_#2+7Qs Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
f +8 QAvh asked price 沽盘；喊价；索价；卖方报价
'gHg&E9E& assessable income 应评税入息
Ov ^##E assessable loss 应评税亏损
~H1< 8py\J assessable profit 应评税利润
_W^;a assessable value 应评税值
X0R EC% assessed profit 估定利润
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{`,)<R>} assessment 评税；评定；估价；评税单
dqs ~K7O^E assessment number 评税编号；估价编号
$sS~hy* assessment of additional tax 补加税评税
pdvnpzj assessment of performance 业绩评估；实绩评价
>F s/Wet Assessor 评税主任
T5z]=Pd"^ asset price bubbles 资产价格泡沫
2_y]MXG+% asset-backed securities 具资产保证的证券
"c|Rpzs[ assets accretion 资产增值
5~j#Z (}u assets and liabilities 资产与负债
A\#z<h[> assets betterment statement 资产递增表；资产改进表
1G K>&; assets lending 实物放款；有抵押贷款
YV!hlYOBi assets of the company passing on the death 死者去世时转移的公司资产
2;0eW&e assets pledged as security for liabilities 用作负债抵押的资产
N$x&k$w R assets portfolio 资产投资组合
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E2V+2 assets price 资产价格
Ih>s2nL assets quality 资产质素
)Yv=:+f assets realization 资产变现
|0Xf": assets refinancing arrangement 资产再集资安排
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}sA~ assets securitization 资产证券化
Ri~$hs! assets situated outside Hong Kong 在香港以外地方的资产
?{e}ouKYX1 assets stripping 削减资产；拆卖资产
5OzEY7K) assets value 资产值
^\&FowpP assignee 承让人
om 2N*W.gk assignment 转让；转让书；转让契
dvU{U@:sz assignment of interest 权益转让
{_/ o' 6 assignment of letters patent and trade mark 专利证书及商标转让
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assignment of property 物业转让；物业转让书
=^ i K^) assignment right 转让权
mEsb_3?#+ assignor 转让人
D:f=Z?L)> associate 有联系的人；有关连人士；相联者；合伙人；联系人
Od)y 4nr3~ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
o +7)cI associate member 附属会员
-*z7`]5J associated body corporate 相联法人团体
Jv+ w{"& associated company 相联公司；联属公司
Fx|`0 LI+C associated corporation 相联法团
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I OlR Association of Chartered Certified Accountants [ACCA] [United Kingdom]
sRA2O/yKCE 公认会计师公会〔英国〕
_+'!l'` Association of Futures Exchange Brokers 香港期货经纪协会
-Ep# q&\ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
L!lmy&1 association of underwriters 承保人组织
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&Jc atI assurance 担保；保险；转易；转易书
-5 D<zP/ assurance of interest 权益的转易
%1.F;-GdsW at 19XX price 按一九ＸＸ年价格计算
YO$D- at a discount 按赔价计算；按贴水价格计算；打折扣
f&mi nBU at a premium 按溢价计算；按升水价格计算
1P*hC < at call 通知付款；按通知
kDMvTVd at constant market price 按固定市价计算
S#?2E8 at constant price 按固定价格计算
XUA @f* at cost 按成本计算
-1RMyVx at current market price 按当时市价计算；按现时市价计算
r9Ogez ER at current price 按当时价格计算；按现时价格计算
J E7m5k Ta at factor cost 按要素成本计算；按生产要素成本计算
f? 51sr at money-of-the-day price 按付款当日价格计算
dGn 0-l' q at or better 按指定或较佳价位〔买卖指令〕
:C(/yg at par 按面值计算；平价
#[bL9R5NC at sight 见票即付
}#7rg_O]> at the close 按收市盘
yV )fJ_ at the opening 按开市盘
0hV#]`9`gN attestation 见证；见证条款
{;u,04OVK at-the-money option 平价期权
PPr Pj^%z= attorney 受权人；受托代表人
M{{kO@P"9 attornment 新拥有人承认书
YLGE{bS attributable profit 可归属利润
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Q`& attributable share value 可归属股份价值
,1#? 0q Auckland Stock Exchange 奥克兰证券交易所
LwK]fFtu auction 拍卖
o_BTo5] auctioneer 拍卖商
[Hx(a.,d audit 审计；核数
]i$ y ;]f Audit Commission 审计署
:sJ7Wok6~ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
YE~IO5 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〕
ds9 'k. audit review 帐目审查
N =KtW?C Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
XPO-u]< W audited account 审计帐目；经审计的帐目
6]Hwr_/tk audited annual account 经审计的周年帐目
45 sEhs[$ audited balance sheet 经审计的资产负债表
CqlxE/| auditor 核数师；核数主任；审计师
Y?NL|cW4 auditor's certificate 核数师证明书；审计师证明书
9hfg/3t(' auditor's report 核数师报告；审计师报告
=g9n =spAn Aussie bond 澳元债券
W Su6 chz) austerity budget 紧缩预算
kpIn_Ea Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Z% ]K,9K Australia All Ordinaries Index 澳洲所有普通股票指数
G?'^"ae"Z Australian Dollar [AUD] 澳元
gVfFEF. Australian Options Market 澳大利亚期权市场
,3Q~X$f Australian Securities Commission 澳洲证券事务监察委员会
jRU: un4 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
6dR+qJa6i Australian Stock Exchange 澳大利亚证券交易所
>5Yn`Fc5 Austrian Schilling [ATS] 奥地利先令
$t):r@L authentication 认证；鉴证
Y~g{9 <! authority to purchase 委托购买证；委购书
B[GC@]HE authorization 认可；核准；授权；授权书
p%>sc authorization by direction 指示授权
=J Ice LL authorization by instruction 指令授权
z7bJV/f authorization by warrant 令状授权
`}l%61n0 authorization of unit trust 单位信托的认可
tr [}F7n9 authorized agent 指定代理人
'7sf)0\:<p authorized capital 法定资本
PJC( : R(j authorized clerk 出市员
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authorized dealer 认可交易商
eV |N@ authorized financial institution 认可财务机构
"dX~J3$ authorized fund 认可基金
4@@Sh`E: authorized fund house 获授权的基金公司；认可基金公司
Vb`Vp(>AU authorized institution 认可机构
E=ijt3 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
| 6JKB' authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
p|t" 4HQ authorized insurer 获授权保险人；获认可承保人
_w4G|j$C authorized investment 特准投资项目
@/.#
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["EXSptB authorized representative 获授权代表
7sxX?u authorized share capital 法定股本
'Z4}O_5_ automated quotation system 自动报价系统
]u |v7}I4 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
n9+33^ PT 自动交易系统〔香港期货交易所有限公司〕
s Z[[ymu8 automatic adjustment mechanism 自动调整机制
0vm> *M*p automatic adjustment system 自动调整系统
hLLSmW ( Automatic Clearing House 自动票据交换所
O D}RnKL automatic exchange rates accumulation system 自动化汇率累集系统
~~OFymQ%?q Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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&z?B ra automatic teller machine [ATM] 自动柜员机
uGMzU&+ autopay 自动转帐
'6dVe 2V available assets 可用资产
Snf_{A< available fiscal reserve 现存财政储备
][$I~ nRf available profit 可用利润
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c&Y2 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
kL*P 3
0 average 平均；平均数；海损
#u hUZ q average basic salary 平均基本薪金
2e1KF=N+ average consumer expenditure 平均消费开支；一般消费开支
6WY/[TC- average cost 平均成本
@=Q!a (g average cost of land production 增辟土地平均成本
XGx[Ny_A2 average daily turnover 平均每日成交额
*vD.\e~ average daily wage rate 平均每日工资率
\FVfV`x average expenditure pattern 平均开支模式
\"a{\E,{; average growth rate 平均增长率
nnv|GnQST average net fixed assets 固定资产平均净值
q* 3OWr average of relatives 相对价格平均数
? uq`| 1 ` average price 平均价格
ApCU| *r) average propensity to consume 平均消费倾向；一般消费倾向
]$@a.#} average propensity to save 平均储蓄倾向；一般储蓄倾向
kcCCa@~v average rate 平均率
^HC 6v;K average revenue 平均收入；平均收益
Lb/GL\J) average stock 平均库存；平均存货
p@Y= 6 Bw average yearly rent 平均年租
'E _~ |C avoidance of double taxation 避免双重课税
':vZ& avoidance of tax 避税
