A:
-+,3aK<[ A share Ａ股；甲类股份
\ Q E?.Fx abatement of tax 减税；减扣免税额
:@c\a99Kx ABN AMRO Bank N.V. 荷兰银行
*L+)R*|:& above-the-line expenditure 线上项目支出；经常预算支出
$P bwC6>8 above-the-line receipt 线上项目收入；经常预算收入
KOYcT'J@vR ABSA Asia Limited 南非联合亚洲有限公司
b.lK0 Xo absolute change 绝对数值变更
mZ! 1Vh absolute expenditure 实际开支
#57D10 j absolute guideline figure 绝对准则数字
;'7gg] absolute interest 绝对权益
WJs2d73Qp absolute order of discharge 绝对破产解除令
72akOx
absolute profit margin 绝对利润幅度
])D3 9 absolute value 实值；绝对值
}N`m7PSf absolutely vested interest 绝对既得权益
[~U CYYl absorbed cost 已吸收成本；已分摊成本
3 6- Sw absorption 吸收；分摊；合并
M.h8Kr!. absorption rate 吸收率；摊配率；分摊率
w^ N3Ma ACB Finance Limited 亚洲商业财务有限公司
s;!Tz) acceptable form of reciprocity 合理的互惠条件
FNgC TO% acceptable rate 适当利率；适当汇率
,5J}Wo?Q} acceptance agreement 承兑协议
se ]q~<& acceptance for honour 参加承兑
y{O81 7 \ acceptor 承兑人；接受人；受票人
n04lTME acceptor for honour 参加承兑人
A.> L>uR accident insurance 意外保险
M~"93 Q`f^ Accident Insurance Association of Hong Kong 香港意外保险公会
? ht;ZP accident insurance scheme 意外保险计划
1_V',0|`> accident year basis 意外年度基准
:I/i"g7< accommodation 通融；贷款
U% T{ ~f accommodation bill 通融票据；空头票据
Jo Ih2P D accommodation party 汇票代发人
~J lo> account balance 帐户余额；帐户结余
kHx 6]< account book 帐簿
Bq*aP*jv account collected in advance 预收款项
,o68xfdZVW account current book 往来帐簿
[_w;= l0 ; account of after-acquired property 事后取得的财产报告
jTE~^ account of defaulter 拖欠帐目
vd ]75 account payable 应付帐款
4pG!m&4]ze account payee only [A/C payee only] 只可转帐；存入收款人帐户
n"dYN3dE account receivable 应收帐款
J0V\_ja- account receivable report 应收帐款报表
hJkF-yW account statement 结单；帐单；会计财务报表
d Ve account title 帐户名称；会计科目
45H(.}&f accountant's report 会计师报告
_+NM<o#A Accountant's Report Rules 会计师报告规则
YfZ96 C[a accounting and auditing procedure 会计与审计程序；会计与核数程序
f>kW\uC Accounting Arrangements 《会计安排》
EI!e0 V1! accounting basis 会计基础
f.Feo accounting by Official Receiver 破产管理署署长呈交的帐目
8-uRn38 Accounting Circular 《会计通告》
7%F8 accounting class 会计类别
6>R|B?I% accounting date 记帐日期；会计结算日期
hsE Q6 accounting for money 款项核算
R\^XF8n6/ Accounting Officer 会计主任
=*Ru 2 accounting period 会计报告期；会计期
H% ^j yGS accounting policy 会计政策；会计方针
|xX>AMZc)D accounting practice 会计惯例
3S h#7"K3 accounting principle 会计准则
Q k h}= 3u accounting record 会计记录
gK+/wTQ% accounting report 会计报告
BMxe)izT; Accounting Services Branch [Treasury] 会计事务部〔库务署〕
H){lXR/#u Accounting Society of China 中国会计学会
)"4v0dv accounting statement 会计报表
*p=a-s5- accounting system 会计制度；会计系统
{-Q=Y DR accounting transaction 会计事项；帐务交易
Trz41 g accounting treatment 会计处理
"o6a{KY( accounting year 会计年度
REc+ @;B accretion 增值；添加
R}J}Q b accrual 应计项目；应累算数目
X \
bXat+ accrual basis 应计制；权责发生制
Uk@'[_1z accrual basis accounting 应计制会计；权责发生制会计
V3t;V-Lkt accrue 应累算；应计
nLc Oz3h accrued benefit 应累算利益
uqFY a bU accrued charges 应计费用
+q-/~G' accrued cumulative preference share dividend 应累算的累积优先股股息
K]s*rPT/, accrued expenses 应累算费用
,"U_oa3 accrued interest payable 应付利息；应计未付利息
?D8 +wj accrued interest receivable 应收利息；应计未收利息
5* P +c(= accrued right 累算权益
w_hN2eYo&e accruing profit 应累算的利润
6<>T{2b:(p accumulated fiscal reserve 累积财政储备
IwJ4K+ accumulated profit 累积利润；滚存溢利
s%xhT accumulated reserve 累积储备
e_Un:r@) accumulation of surplus income 累积收益盈余
@?E|]H!S] acquired assets 既得资产
lS!uL9t. acquisition 收购；购置；取得
%{*)-_M acquisition cost 购置成本
.lE7v -e acquisition expenses 购置费用
UD}#c:I acquisition of 100% interest 收购全部股权
Z:3SI$tO acquisition of control 取得控制权
'#P g:v_ acquisition of fixed assets 购置固定资产
/.>8e%) acquisition of shell “买壳”
{ M& Vh] acquisition price 收购价
"2
"gTS act of God 天灾
;(I')[R " acting partner 执事合伙人
,UE>@;] active market 买卖活跃的市场；交投畅旺的市场；旺市
m&!4*D active partner 积极参与的合伙人
h
qT6]* active trading 交投活跃
~+OAAkJ9 actual circulation 实际流通
io{ \+%;b~ actual cost 实际成本
Lw_s'QNWR actual expenditure 实际开支；实际支出
U\~9YX 8 actual income 实际入息；实际收入；实际收益
GX-V|hLaGX actual market 现货市场
oTLA&dy@ actual price 现货价；实际价格
o{r<=X ysM actual profit 实际利润
RW I7eC actual quotation 实盘；实际价位；实际报价
#ssSs]zl actual year basis 按实际年度计算
*47',Qy actuals 实货
SNl% ?j|
f actuarial investigation 精算调查
E=eK(t(8 actuarial principle 精算原则
q47:kB{d actuarial report 精算师报告
.XTR
HL*: Actuarial Society of Hong Kong 香港精算学会
P|' eM% actuarial valuation 精算师估值
).l`N&_peM actuary 精算师
14Y<-OO:
k ad referendum agreement 暂定协议；有待覆核的协定
@B#\3WNt ad valorem duty 从价税；按值征税
OJ!=xTU%h ad valorem duty system 从价税制
sfKu7p uc ad valorem fee 从价费
+$y%H ad valorem tariff 从价关税
Tt\h#E additional allowance 额外免税额
SSo7
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vv 0+F6 @ additional assessable profit 补加应评税利润
Nt'6Y;m! additional assessment 补加评税
[3|&!: 4g6 additional commitment 额外承担
rO3.%B} additional commitment vote 额外承担拨款
-{O>'9'1A additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
J VxGS{Z additional dependent parent allowance 供养父母额外免税额
lo< t5~GQ additional provision 额外拨款
J,SP1-L additional stamp duty 附加印花税
]q pLaBD additional tax 补加税罚款；补加税款
IF~E ; Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
ZlG|U]mM5 adjudged bankrupt 被裁定破产
Ef~Ar@4fA adjudicated bankrupt 裁定破产人
Svqj@@_f adjudication fee 裁定费；评定印花税额手续费；评估契据费
bbe$6x wi adjudication of bankruptcy 裁定破产；宣告破产
mi]b S
adjudication of insolvency 裁定无力偿还债务
kVeR{i<*( adjusted actual 经调整的实数；调整后的实数
jRGslak; adjusted current assets 经调整的流动资产；调整后的流动资产
XV %DhR= adjusted figure 经调整的数字；调整后的数额
0s'h2={iI adjusted liabilities 经调整的负债；调整后的负债
bpgvLZb>s adjusted loss 经调整的亏损；调整后的亏损
"kS!rJ[ 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
s:ZYiZ- adjusted profit 经调整的利润；调整后的利润
k3yA*Ec adjusted surplus 经调整的盈余额；调整后的盈余额
`WRM7 adjusted value 经调整的价值；调整后的价值
$s.:H4:I adjustment 调整；修订；理算〔保险〕
j0`)m R} adjustment centre 调剂中心
;vuqI5k adjustment lag 调整过程的时间差距；调整时差
,$A'Y adjustment mechanism 调整机制
{a9(
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=`pH2SJT adjustment process 调整过程；调整程序
z&KrG adjustment range 调整幅度
iKM!>Fi administered exchange rate 受管制汇率
# AO?<L Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
0(|Yy/Yq administration expenses 行政费用
Qo$j'|lD administration fee 手续费；行政费
@ ^cR administration in bankruptcy 破产管理
?Dr A@;IB administration order 遗产管理令
oT0TbZu% administrator 管理人；遗产管理人
Cno+rmsfT administrator of the estate 遗产管理人
SPN5H;{[]K admission of debt 债项承认书
kJ[r.)HU admission of proof 接纳债权证明
P+:DLe x advance 放贷款项；垫付款项；预支款项；预付款项
}5]2tH${ advance account 暂支帐目；预付款帐户
uEui{_2$ advance compensation 预付补偿金
AC&)FY advance from shareholder 股东垫款
m xEn iy advance pending reimbursement 预支以待日后付还
fK{m7?V advanced economy 先进经济体系
E m ;2fh advancement 预付；预付财产
)eD9H*mq advances warrant 垫款令
i9koh3R\ advancing 贷出
'B\7P*L"p adverse balance 逆差
j@u]( nf adverse exchange 逆汇
vN9R. R advertisement addressed to shareholders 在报章刊登的致股东通告
cMK}BHOC advice for collection 托收通知书
U-U"RC> advice of drawing 提款通知书；汇票通知书
E^4}l2m_ advice of payment 付款通知
O;lGh1. Advisory Committee [Securities and Futures Commission]
WR ov7 谘询委员会〔证券及期货事务监察委员会〕
ISHzlEY Advisory Committee on Diversification 经济多元化谘询委员会
fW=vN0Z affidavit 誓章；遗产申报誓章
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7 OIT2- affidavit of no receipt 述明无收款的誓章
F87 /p affiliate 联号；联营公司；附属公司
urhOvC$a affiliated company 附属公司；联号；联营公司
Z_;! f}X affirmation [estate duty] 非宗教式宣誓〔遗产税〕
8}K^o>J&K affordability 负担能力
Cu T50N;tk African Development Bank [AfDB] 非洲开发银行
Rn$[P. || after-acquired property 事后取得的财产
{&ykpu090 after-hours dealing 市后交易
\@ B 'f after-tax profit 税后盈利；税后利润；税后溢利
0PD=/fh[ agency agreement 代理协议
p|+TgOYOc agency expenses 代理机构的开支
'\M]$`Et agency fee 代理费
8+@j %l j Agency Law 《代理法》
hQ ? zc_ 3 agent 代理人；承销人
fSF_O}kLp agent of company 公司代理人
gY&WH9sp?9 agent's fee 代理人费；经纪费
%#x
l +^ aggregate 总计；总数；总体数字
U8zCV*ag aggregate amount 总款额；总额
)uu(I5St aggregate assets and liabilities 总体资产与负债
+ L|x^ B3 aggregate at constant price 按固定价格计算的总体数字
b/"gUYo aggregate demand 总需求
>@)p*y.K aggregate gross position 总持仓量
r yNe=9p aggregate limit 总限额
5=&ME(fmV aggregate of salaries tax 合计薪俸税
[\3W_jR aggregate performance 总体表现；总体业绩
|Kb
m74Z% aggregate supply 总体供应
FBxg^g%PB@ aggregate surplus 总盈余
t0_4 jV t aggregate total 整体总额
$p |Im, aggregate value 总值；合计价值
Z 4QL&?U
aggregated basis 合计基准
R-YNg aggregated net chargeable income 合计应课税入息实额
A <_{7F9 aggregation 合并计算；合计；总和
`ZU]eAV aggregation of incomes of husband and wife 夫妇入息合并计算
U"RA*| aggregation of property 财产的总和
-AN5LE9- agio 差价；贴水
GkpYf~\Q Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
n^|SN9 _r Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
K0~= 9/ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
^8 KxU Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
SQ&}18Z~ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
)#8}xAjV Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
[y~kF?a 《香港政府和大韩民国政府关于相互促进和保护投资协定》
d uP0US agreement for a settlement 授产协议
bFhZSk ) agreement for assignment 转让协议
"U!Vdt2vp agreement for sale 售卖协议；买卖协议
=~ k}XB agreement for sale and purchase 买卖协议
EU7nS3K)O~ agreement for the payment of interest 支付利息协议
0t[ 1#!=k agreement for the repayment of money 还款协议
pg Q^w0BQV agreement of reinsurance 再保险协议
^5Zka!'X2Z Agricultural Bank of China 中国农业银行
@/,0()* dL air passenger departure tax 飞机乘客离境税
7g$*K0m` Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Y- lwS-Ii airport tax 机场税
x_ t$* alcohol duty 酒精税
^ WF_IH& alienation 让与；让渡；转让
W_6gV alimony 生活费；赡养费
%l,CJd5 All Ordinaries Index [AOI] 所有普通股指数
7K ~)7U all risks 全险；综合险
Hy5 6@jW+E All Sales Record for Stock Market 《股票市场成交报告》
6L rI,d Allied Capital Resources Limited 新联财务有限公司
*R}p9;dpO all-items index [Consumer Price Index] 总指数〔消费物价指数〕
]ddH>y&o allocation letter 拨款信件
Z;S)GU G^ allocation of fund 分配款项；预留款项
"~S2XcR[ E allocation of profit 利润分配；溢利分配
0{
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2}XxRJ0
allotment 分配；配股
c/^l2CJ0 allotment notice 股份配售通知；配股通知
4
|bu= T allotment of shares 股份分配
fR?'HsQg allowable 可获宽免；免税的
%}JSR y allowable business loss 可扣除的营业亏损
O 0;mXH allowable expenses 可扣税的支出
|qVM`,%L allowance 免税额；津贴；备抵；准备金
=KAN|5yn allowance for debts 债项的免税额
?D|kCw69SE allowance for depreciation by wear and tear 耗损折旧免税额
(|#%omLL allowance for funeral expenses 殡殓费的免税额
MV w.Fl allowance for inflation 为通货膨胀而预留的款项；通胀准备金
R13V }yL allowance for repairs and outgoings 修葺及支出方面的免税额
T(,@]=d,DD allowance to debtor 给债务人的津贴
V>`9ey!U alteration of capital 资本更改
5 `@yX[G alternate trustee 候补受托人
3,EtyJ3[Bh amalgamation 合并
4]FS
jVO ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
!Na@T]J ambit of charges 征税范围；收费范围
6v74mIRn'? amended valuation 经修订的估值
2I| lY>Z American Commodities Exchange 美国商品交易所
1;PI%++ American Express Bank Limited 美国运通银行
97 ,Y q3 American Stock Exchange 美国证券交易所
\GV'{W+o2 amortization 摊销
;O|u`fAqT amount due from banks 存放银行同业的款项
Rn`DUYg amount due from banks abroad 存放海外银行同业的款项
OsW* @v( amount due from holding companies 控股公司欠款
8
&v)Vi- amount due from local banks 存放本港银行同业的款项
&O#1*y
Z amount due to banks 银行同业的存款
7kI TssVHI amount due to banks abroad 海外银行同业的存款
~T/tk?:8Vi amount due to holding companies 控股公司存款
f$5\ b[O amount due to local banks 本港银行同业的存款
.4l
cES~ amount due to outport banks 外埠银行同业的存款
;VE KrVD amount for note issue 发行纸币的款额
< 2fy(9y amount of bond 担保契据的款额
=**Q\ Sl amount of consideration 代价款额
o^' QGs " amount of contribution 供款数额
;.<HpDfG_ amount of indebtedness 负债款额
pFV~1W: amount of principal of the loan 贷款本金额
uH(M@7"6_! amount of rates chargeable 应征差饷数额
|Q b@. amount of share capital 股本额
,B /b>i amount of sums assured 承保款额
8 Q"1I7U amount of variation 变动幅度
acgx')!c amount of vote 拨款数额
E^A!k => amount payable 应付款额
>vR2K^ amount receivable 应收款额
6$kh5$[ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
I0><IaFy analysis 分析
ef!f4u\ ancillary risk 附属风险
tv Zq):c annual account 周年帐目；周年帐目报表；年度决算；年结
$Yp.BE<} annual accounting date 年结日期
U(Bmffn4Z annual allowance 每年免税额；年积金；年度津贴；年津
2Q7X"ek~[ annual balance 年度余额
a]Y9; ( annual disposable income 每年可动用收入
:`lP+y?a1 annual estimates 周年预算
}: u -l3e annual fee 年费
?G<?: /CU annual general meeting 周年大会
B&B L<X
r annual growth rate 年增率；每年增长率
f@$kK?c? annual long-term supplement 长期个案每年补助金
d'H gek{T annual pensionable emolument 可供计算退休金的年薪
|DPq~l(d annual report 年报
<>Ha<4A
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=(Y0wZP| annual return 周年报表；周年申报表；每年报税表格
jW 4>WDN: Annual Return Rules 《周年报表规则》
5y] %Cu1.u annual review of consumer prices 每年消费物价回顾
*=!r|UdB. annual roll-forward basis 逐年延展方式
]g }5p4*& annual salary 年薪
)=bW\=[8 annual statement 年度报表；年度决算表
(^B=> 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
?>I annuitant 年金受益人
t @a& & annuity 年金
:t;i 2Ck annuity contract 年金合约
-3y annuity on human life 人寿年金
V#+F*w?&D antecedent debt 先前的债项
d(@ ov^ e- ante-dated cheque 倒填日期支票
yW\kmv.O anticipated expenditure 预期开支
f*IvaY anticipated net profit 预期纯利
_y sakn anticipated revenue 预期收入
C rl:v8 anti-inflation measure 反通货膨胀措施
`Q/\w1-Q anti-inflationary stance 反通货膨胀立场
aR'~=t&;z1 apparent deficit 表面赤字
ori[[~O yB apparent financial solvency 表面偿债能力
i2;,\FI@t% apparent partner 表面合伙人
Vg :''!4t2 application for personal assessment 个人入息课税申请书
P}>>$$b\Yi application of fund 资金应用
Ab:ah 7! application to release as liquidator and to destruct the books of accounts and documents
,rF!o_7 申请免除清盘人职务及毁灭帐簿与文件
G:wO1f6 appointed actuary 委任精算师
3OY(L` appointed auditor 委任核数师；委任审计师
FFe{=H,= appointed trustee 委任的受托人
J\p-5[E appointer 委任人
"q!*RO'a apportioned pro rata 按比例分摊
:Bu)cy#/[ apportionment 分配；分摊
_meW9)B Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
:7 JP(j2 apportionment formula 分摊方程式
rx@i .+ apportionment of estate duty 遗产税的分摊
!, rF(pz appraisal 估价；评估
D~|q^Ms, % appreciable growth 可观增长
fZLAZMrM appreciable impact 显着影响
(<@`MPI\@ appreciable increase 可观增长
i el@"E 4 appreciation 增值；升值
rz2,42H] appreciation against other currencies 相对其他货币升值
jGo\_O<of appreciation of the exchange value of Hong Kong dollar 港元汇值上升
qn,fx6v4 appreciation tax 增值税
B@*!>R appropriation 拨款；拨用；拨付
:#{0yno)H appropriation account 拨款帐目
k,; (`L Appropriation Bill 拨款法案
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>6i2M,u appropriation-in-aid system 补助拨款办法
yF_/.m I approved assets 核准资产
$!_} d approved basket stock 认可一篮子证券
yD`pUE$ approved budget 核准预算
<^'IC9D] approved charitable donation 认可慈善捐款
AxF$7J( approved charitable institution 认可慈善机构
oIMS >& approved currency 核准货币；认可货币
(H:A|L w approved estimates 核准预算
84i0h$ZZo approved estimates of expenditure 核准开支预算
& .#dZ}J approved overseas insurer 核准海外保险人
ipt]qJFd approved overseas trust company 核准海外信托公司
8Bh
micU approved pooled investment fund 核准汇集投资基金
.cx9+; approved provident fund scheme 认可公积金计划
P"t Dq& approved provision 核准拨款
k,8^RI07@ approved redeemable share 核准可赎回股份
s 8qpK; O approved regional stock 认可地区性证券
F pwhy ls approved retirement scheme 认可退休金计划
rY1jC \ approved subordinated loan 核准附属贷款
@xso{$ z?j arbitrage 套戥；套汇；套利
,^<39ng arbitrageur 套戥者；套汇者
+Jn\`4/J: arbitrary amount 临时款项
0ia-D`^me arrangement 措施；安排；协定
v6E5#pse8 arrears 欠款
g:U
-kK!i arrears of pay 欠付薪酬
l8_RA arrears of revenue 逾期未收税款；逾期未收的帐项
fA[T5<66 articles of association 组织章程；组织细则；组织章程细则
:Z_abKt Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Ir*{IVvej ascertainment of profit 确定利润
+qqCk "Asia Clear" “亚洲结算系统”
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A|RFP Asia Commercial Bank Ltd. 亚洲商业银行有限公司
hst Ge>f[6 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Tu,nX'q]m Asian Development Fund [ADF] 亚洲发展基金
,OP\^ Asian dollar bond 亚洲美元债券
hhI*2|i"L Asian dollar market 亚洲美元市场
D~`R LPMk Asian dollar rate 亚洲美元利率
* k Ub[ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
bxBndxl Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
kGakdL l asked price 沽盘；喊价；索价；卖方报价
/q7$"wP assessable income 应评税入息
=4&"fZ"v assessable loss 应评税亏损
fD8 GAav assessable profit 应评税利润
*YX:e@Fm.a assessable value 应评税值
g2 mq?q(g assessed profit 估定利润
e d3wj3@ assessed value 经评估价值
D5].^*AbZ assessment 评税；评定；估价；评税单
/ T_v8 {D assessment number 评税编号；估价编号
9i{(GO assessment of additional tax 补加税评税
hw)z] assessment of performance 业绩评估；实绩评价
&NbSG+t Assessor 评税主任
wqap~X asset price bubbles 资产价格泡沫
5Fq+^ asset-backed securities 具资产保证的证券
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0u#- assets accretion 资产增值
,:V[H8 ? assets and liabilities 资产与负债
M9(lxu y1 assets betterment statement 资产递增表；资产改进表
U^DR'X= assets lending 实物放款；有抵押贷款
M-F{I%Vx assets of the company passing on the death 死者去世时转移的公司资产
R mo'3 assets pledged as security for liabilities 用作负债抵押的资产
beV+3HqB8 assets portfolio 资产投资组合
yZNg[KH assets price 资产价格
)oM%
N assets quality 资产质素
}>3jHWxLc assets realization 资产变现
iuM ,a F assets refinancing arrangement 资产再集资安排
L&]{GNw assets securitization 资产证券化
?#nk}=;g8 assets situated outside Hong Kong 在香港以外地方的资产
rg]z assets stripping 削减资产；拆卖资产
e"p){)*$ assets value 资产值
?[ DV YP assignee 承让人
W* n|T{n assignment 转让；转让书；转让契
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n*A-j< assignment of interest 权益转让
V y c assignment of letters patent and trade mark 专利证书及商标转让
GW 7+# assignment of property 物业转让；物业转让书
SaRn>n\ assignment right 转让权
r $ YEq5 assignor 转让人
N%=,S?b associate 有联系的人；有关连人士；相联者；合伙人；联系人
Kv#Q$$)r Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
3q6FV7Fv&b associate member 附属会员
:SZi4:4-J8 associated body corporate 相联法人团体
bZj5qjl`x associated company 相联公司；联属公司
A-M6MW associated corporation 相联法团
y`7b3*P Association of Chartered Certified Accountants [ACCA] [United Kingdom]
>J:liB|( 公认会计师公会〔英国〕
b/E3Kse? Association of Futures Exchange Brokers 香港期货经纪协会
azRp4~2? Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
y~VL a association of underwriters 承保人组织
lt\Bm<"z!1 assumption of control 接管
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1]. assurance 担保；保险；转易；转易书
qmNG|U& assurance of interest 权益的转易
'S9jMyZrZ at 19XX price 按一九ＸＸ年价格计算
tQ Tjqy{K at a discount 按赔价计算；按贴水价格计算；打折扣
^^YP kh6sS at a premium 按溢价计算；按升水价格计算
e Dpt1 at call 通知付款；按通知
S&Hgr_/}c at constant market price 按固定市价计算
x}{O9LiR at constant price 按固定价格计算
& ,\my-4c> at cost 按成本计算
dkQP.Tj$i at current market price 按当时市价计算；按现时市价计算
L;6{0b58 $ at current price 按当时价格计算；按现时价格计算
8LY^>. at factor cost 按要素成本计算；按生产要素成本计算
Qr-,J_ at money-of-the-day price 按付款当日价格计算
yEkwdx5!( at or better 按指定或较佳价位〔买卖指令〕
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j) at par 按面值计算；平价
B& 5Md .h at sight 见票即付
meGL T/
at the close 按收市盘
ae Eio;G1 at the opening 按开市盘
xE*. ,:,& attestation 见证；见证条款
*{O[} at-the-money option 平价期权
vu:] [2"0 attorney 受权人；受托代表人
o;O Eb attornment 新拥有人承认书
&&zsUAkS attributable profit 可归属利润
Q n;,OB k attributable share value 可归属股份价值
( Dx p Auckland Stock Exchange 奥克兰证券交易所
4MCj*ok< auction 拍卖
F ><ficT auctioneer 拍卖商
&@w0c>Y audit 审计；核数
X]=8Oa Audit Commission 审计署
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]eb, 8q Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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O}g 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〕
l; B audit review 帐目审查
%Y9CZRY 9 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
FJn.V1 audited account 审计帐目；经审计的帐目
:*YnH& audited annual account 经审计的周年帐目
StiWa<"c audited balance sheet 经审计的资产负债表
1R7tnR@[u auditor 核数师；核数主任；审计师
xrv 0% auditor's certificate 核数师证明书；审计师证明书
cNye@}$lu auditor's report 核数师报告；审计师报告
1-|ae J Aussie bond 澳元债券
mri g5{ austerity budget 紧缩预算
Mt@Ma ]! Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
$KP&#;9 Australia All Ordinaries Index 澳洲所有普通股票指数
dZ4c!3'F Australian Dollar [AUD] 澳元
Q 87'zf Australian Options Market 澳大利亚期权市场
T9Fe!yVA Australian Securities Commission 澳洲证券事务监察委员会
F?qg?1v B| Australian Society of Certified Practising Accountants 澳洲执业会计师公会
s(r4m/ Australian Stock Exchange 澳大利亚证券交易所
KxWm63" Austrian Schilling [ATS] 奥地利先令
-&lD0p>*g authentication 认证；鉴证
}L=Qp=4 authority to purchase 委托购买证；委购书
,vAcri
97 authorization 认可；核准；授权；授权书
D&qJ@PR authorization by direction 指示授权
oqzWL~ authorization by instruction 指令授权
bV+2 U authorization by warrant 令状授权
aj<r= authorization of unit trust 单位信托的认可
PZI6{KOis authorized agent 指定代理人
m>*~ tP authorized capital 法定资本
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li@ authorized clerk 出市员
*U`R<mV\ authorized dealer 认可交易商
e\!Aoky authorized financial institution 认可财务机构
:#D~j]pP authorized fund 认可基金
Kq(JHB + authorized fund house 获授权的基金公司；认可基金公司
g8@F/$HY authorized institution 认可机构
Lyit`j~yH authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
*Rxn3tR7 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Rr}m(e= authorized insurer 获授权保险人；获认可承保人
g Mp' S authorized investment 特准投资项目
oN`khS]_v0 authorized person 获授权人
R*r"}; authorized representative 获授权代表
Pc<0kQg authorized share capital 法定股本
uQ7lC~ automated quotation system 自动报价系统
?# RhHD Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
D WN9_* { 自动交易系统〔香港期货交易所有限公司〕
n cTMcu automatic adjustment mechanism 自动调整机制
R`B} T<* automatic adjustment system 自动调整系统
#w:nj1{_ Automatic Clearing House 自动票据交换所
Qj$w7*U automatic exchange rates accumulation system 自动化汇率累集系统
wJ"]H! r0 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
4um^7Ns)7 automatic teller machine [ATM] 自动柜员机
un KgOvtj autopay 自动转帐
UD 9JE S, available assets 可用资产
@Gy .p5J8 available fiscal reserve 现存财政储备
hD4>mpk available profit 可用利润
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ZSn r+ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
rinTB|5 average 平均；平均数；海损
M+b?qw average basic salary 平均基本薪金
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D{% average consumer expenditure 平均消费开支；一般消费开支
B:Awy/XMi average cost 平均成本
+O.q YX average cost of land production 增辟土地平均成本
y>) c?9X average daily turnover 平均每日成交额
Y?L>KiM$ average daily wage rate 平均每日工资率
z;_vl average expenditure pattern 平均开支模式
hDQk z qW average growth rate 平均增长率
$ VhY"< average net fixed assets 固定资产平均净值
&9"Y:), average of relatives 相对价格平均数
Ijk hV average price 平均价格
12;YxW>[ average propensity to consume 平均消费倾向；一般消费倾向
)uM v] average propensity to save 平均储蓄倾向；一般储蓄倾向
d8U<V<H< average rate 平均率
@4] {ZUV average revenue 平均收入；平均收益
~O]{m,)n average stock 平均库存；平均存货
mkrVeBp average yearly rent 平均年租
{'z $5<| avoidance of double taxation 避免双重课税
A(n#k&W1fZ avoidance of tax 避税
