A:
Mu.t q~b > A share Ａ股；甲类股份
dXWG`G_ abatement of tax 减税；减扣免税额
e2xKo1?I ABN AMRO Bank N.V. 荷兰银行
)-6>!6hZ above-the-line expenditure 线上项目支出；经常预算支出
SXX O# above-the-line receipt 线上项目收入；经常预算收入
< ,*w$ ABSA Asia Limited 南非联合亚洲有限公司
ko{&~ absolute change 绝对数值变更
yqJ>Z%)hf absolute expenditure 实际开支
_4{3^QZq5
absolute guideline figure 绝对准则数字
i*xVD`x ~ absolute interest 绝对权益
C9Cl$yZ absolute order of discharge 绝对破产解除令
x wfdJ(& absolute profit margin 绝对利润幅度
9e;{o,r@ absolute value 实值；绝对值
O|v8.3[cT absolutely vested interest 绝对既得权益
t }K8{
V absorbed cost 已吸收成本；已分摊成本
pNHL &H\ absorption 吸收；分摊；合并
#VZ-gy4$\B absorption rate 吸收率；摊配率；分摊率
.i7"qq.M ACB Finance Limited 亚洲商业财务有限公司
;M+~ e~ acceptable form of reciprocity 合理的互惠条件
{6}$XLV3l acceptable rate 适当利率；适当汇率
(-o}'l'mo acceptance agreement 承兑协议
1 mv5B t acceptance for honour 参加承兑
fTy{ `}> acceptor 承兑人；接受人；受票人
pm}_\_ acceptor for honour 参加承兑人
1[Q~&QC accident insurance 意外保险
W$}2
$}r0U Accident Insurance Association of Hong Kong 香港意外保险公会
9y\Ik/ accident insurance scheme 意外保险计划
UOe@R|79q accident year basis 意外年度基准
`)i4ZmE| accommodation 通融；贷款
Pr/q?qZY accommodation bill 通融票据；空头票据
$?&distJ accommodation party 汇票代发人
!( _ qM account balance 帐户余额；帐户结余
r-hb]!t account book 帐簿
nS!m1 &DeD account collected in advance 预收款项
>)`*:_{ account current book 往来帐簿
KrTlzbw&p\ account of after-acquired property 事后取得的财产报告
.% \R L/ account of defaulter 拖欠帐目
$ -] 9/Ct account payable 应付帐款
5 yL"=3&+ account payee only [A/C payee only] 只可转帐；存入收款人帐户
t,5AoK/NL9 account receivable 应收帐款
`j6O account receivable report 应收帐款报表
k
c L
+ account statement 结单；帐单；会计财务报表
sEa| 2$ account title 帐户名称；会计科目
{FN CC*= accountant's report 会计师报告
%zjyZ{= Accountant's Report Rules 会计师报告规则
t4 zKI~cO
accounting and auditing procedure 会计与审计程序；会计与核数程序
PTF|"^k+
Accounting Arrangements 《会计安排》
[L2N[vy; accounting basis 会计基础
f 0/q{* accounting by Official Receiver 破产管理署署长呈交的帐目
_k)EqPYu@ Accounting Circular 《会计通告》
}o=s"0 a accounting class 会计类别
3|Y.+W accounting date 记帐日期；会计结算日期
;%/}(&E2 accounting for money 款项核算
;0dl Accounting Officer 会计主任
Jk`0yJi$q accounting period 会计报告期；会计期
$B )jSxSy accounting policy 会计政策；会计方针
GS GaYq accounting practice 会计惯例
aqP"Y9l accounting principle 会计准则
s8*Q@0 accounting record 会计记录
aO
*][;0 accounting report 会计报告
7$kTeKiP Accounting Services Branch [Treasury] 会计事务部〔库务署〕
+W|VC z Accounting Society of China 中国会计学会
7MX5hZF" accounting statement 会计报表
:<6gP( accounting system 会计制度；会计系统
_nIt4l7 accounting transaction 会计事项；帐务交易
kc[<5^b5 accounting treatment 会计处理
q$B|a5a? accounting year 会计年度
pQCW6X accretion 增值；添加
_ o6Zj1p accrual 应计项目；应累算数目
ib(4Y%U6~ accrual basis 应计制；权责发生制
7]
>z e accrual basis accounting 应计制会计；权责发生制会计
P.Qz>c^-C accrue 应累算；应计
)9 {!=k accrued benefit 应累算利益
D'
h %. accrued charges 应计费用
X$< CIZ accrued cumulative preference share dividend 应累算的累积优先股股息
AR)A < accrued expenses 应累算费用
Cyp%E5 b7 accrued interest payable 应付利息；应计未付利息
'Y5l3xQk accrued interest receivable 应收利息；应计未收利息
% PM8;] accrued right 累算权益
WQNFHRfO*n accruing profit 应累算的利润
{%v{iE> accumulated fiscal reserve 累积财政储备
Mgux (5`; accumulated profit 累积利润；滚存溢利
z| m-nIM accumulated reserve 累积储备
%hA 0 accumulation of surplus income 累积收益盈余
9d+z?J: acquired assets 既得资产
E>1%7"
i< acquisition 收购；购置；取得
hhJ>>G4R2 acquisition cost 购置成本
: D acquisition expenses 购置费用
^}Gu'!z9D acquisition of 100% interest 收购全部股权
$mst\]&; acquisition of control 取得控制权
Wl{}>F`W[ acquisition of fixed assets 购置固定资产
s WMY
Lo acquisition of shell “买壳”
)#Id=c acquisition price 收购价
Uclta act of God 天灾
K CS},X_ acting partner 执事合伙人
NY%=6><t! active market 买卖活跃的市场；交投畅旺的市场；旺市
u:}yE^8 @ active partner 积极参与的合伙人
rUBc5@| active trading 交投活跃
(p? B= actual circulation 实际流通
>'{'v[qR[G actual cost 实际成本
b59NMGn actual expenditure 实际开支；实际支出
4^K<RSYs actual income 实际入息；实际收入；实际收益
jY $3 actual market 现货市场
_vOSOnU actual price 现货价；实际价格
Vdb X4^V actual profit 实际利润
B" Ttr+ actual quotation 实盘；实际价位；实际报价
m$^v/pLkM actual year basis 按实际年度计算
,z|g b]\ actuals 实货
,Y27uey{wa actuarial investigation 精算调查
joJQ? lG actuarial principle 精算原则
=R||c actuarial report 精算师报告
}b]z+4U a( Actuarial Society of Hong Kong 香港精算学会
X8 actuarial valuation 精算师估值
xY`$j'u actuary 精算师
q=/ck ad referendum agreement 暂定协议；有待覆核的协定
()EiBl(kWk ad valorem duty 从价税；按值征税
HhT6gJWrU ad valorem duty system 从价税制
a>)|SfsE ad valorem fee 从价费
FrQRHbp3 ad valorem tariff 从价关税
hR~~k~84 additional allowance 额外免税额
-Z&9pI(3R~ additional amount for unexpired risk 未过期风险的额外款额
^r^) &] additional assessable profit 补加应评税利润
O`'r:&#W additional assessment 补加评税
1y6{3AZm< additional commitment 额外承担
5H/D~hr& additional commitment vote 额外承担拨款
3/RNStd<L! additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
),U>AiF] additional dependent parent allowance 供养父母额外免税额
Jrw R:_+| additional provision 额外拨款
kSU]~x additional stamp duty 附加印花税
'>dx~v % additional tax 补加税罚款；补加税款
fqD1Ej Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
JX2@i8[~ adjudged bankrupt 被裁定破产
u|M_O5^ adjudicated bankrupt 裁定破产人
oGqbk x adjudication fee 裁定费；评定印花税额手续费；评估契据费
YjwC8#$ adjudication of bankruptcy 裁定破产；宣告破产
[UYE.$Y#( adjudication of insolvency 裁定无力偿还债务
PG '+vl adjusted actual 经调整的实数；调整后的实数
\t%rIr adjusted current assets 经调整的流动资产；调整后的流动资产
~cW,B} adjusted figure 经调整的数字；调整后的数额
hD>c xo adjusted liabilities 经调整的负债；调整后的负债
E9v_6d[ adjusted loss 经调整的亏损；调整后的亏损
F@kd[>/[ 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
VK]sK e adjusted profit 经调整的利润；调整后的利润
s92SN F}g adjusted surplus 经调整的盈余额；调整后的盈余额
2sahb#e
) adjusted value 经调整的价值；调整后的价值
.L))EB adjustment 调整；修订；理算〔保险〕
9\a;75a adjustment centre 调剂中心
"tg ?V adjustment lag 调整过程的时间差距；调整时差
pcO0xrI adjustment mechanism 调整机制
oC1Nfc+ adjustment of loss 亏损调整
^#&:-4/ adjustment process 调整过程；调整程序
ffoLCx4o0E adjustment range 调整幅度
vjO@"2YEw administered exchange rate 受管制汇率
5YnTGf& Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Ce!xa\ administration expenses 行政费用
' ( yjq< administration fee 手续费；行政费
05/'qf7P,U administration in bankruptcy 破产管理
E@92hB4D" administration order 遗产管理令
:6y;U administrator 管理人；遗产管理人
G q9pJ administrator of the estate 遗产管理人
I?Ct@yxhF' admission of debt 债项承认书
b=Oec%Adx admission of proof 接纳债权证明
}ujl 2uhM advance 放贷款项；垫付款项；预支款项；预付款项
/}#@uC advance account 暂支帐目；预付款帐户
;TTH advance compensation 预付补偿金
!5=S 2<UX advance from shareholder 股东垫款
}J|Pd3Q Sf advance pending reimbursement 预支以待日后付还
I&|J +B?# advanced economy 先进经济体系
y:ad%,. C advancement 预付；预付财产
~SR9 * < advances warrant 垫款令
>m4Q *a 4M advancing 贷出
/m(v5v7( adverse balance 逆差
5.zv0tJku adverse exchange 逆汇
[}Pi $at advertisement addressed to shareholders 在报章刊登的致股东通告
jP"l5 advice for collection 托收通知书
LV!<vakCK advice of drawing 提款通知书；汇票通知书
HMPb%'U~ advice of payment 付款通知
DNy 6Kw Advisory Committee [Securities and Futures Commission]
8AuOe7D9A 谘询委员会〔证券及期货事务监察委员会〕
Q,< V) Advisory Committee on Diversification 经济多元化谘询委员会
VVDd39q affidavit 誓章；遗产申报誓章
oeIza<:=R affidavit of no receipt 述明无收款的誓章
o=y0=,:a?9 affiliate 联号；联营公司；附属公司
_"688u'88 affiliated company 附属公司；联号；联营公司
vOi4$I~CJ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
"6
\_/l affordability 负担能力
z"j]m_m H African Development Bank [AfDB] 非洲开发银行
F<LRo}j"9Q after-acquired property 事后取得的财产
*^Xtorqo after-hours dealing 市后交易
xmBGZ4f% after-tax profit 税后盈利；税后利润；税后溢利
B4 +A agency agreement 代理协议
U) i q agency expenses 代理机构的开支
^QTtCt^: agency fee 代理费
TIYo&? Z) Agency Law 《代理法》
jltW@co2sV agent 代理人；承销人
Y;[+ ^J *a agent of company 公司代理人
vvmG46IgZ agent's fee 代理人费；经纪费
6Us*z KgW aggregate 总计；总数；总体数字
U3b&/z|b? aggregate amount 总款额；总额
dxK3462 aggregate assets and liabilities 总体资产与负债
P1I L ] aggregate at constant price 按固定价格计算的总体数字
:DoE_ aggregate demand 总需求
w-wap aggregate gross position 总持仓量
/7jb&f aggregate limit 总限额
m%)Cw)t
7 aggregate of salaries tax 合计薪俸税
wC`+^>WFo aggregate performance 总体表现；总体业绩
m)Sdo gt_ aggregate supply 总体供应
^q) AO?_ aggregate surplus 总盈余
B`?}jJa9* aggregate total 整体总额
}`^D O
Ar aggregate value 总值；合计价值
"z9 p(|oZ aggregated basis 合计基准
#[ ?E, aggregated net chargeable income 合计应课税入息实额
y';"tD Fb aggregation 合并计算；合计；总和
K4K]o T aggregation of incomes of husband and wife 夫妇入息合并计算
W 2T6JFv aggregation of property 财产的总和
=--oH'P=M agio 差价；贴水
x#c%+ 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》
y`8 bx94jB Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
iTIYq0u|#R 《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》
E2u9>m4_J Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
1yV+~)by3 《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》
pUD(5v*0R Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
f S-PM3 《香港政府和大韩民国政府关于相互促进和保护投资协定》
iM(Q-%H P_ agreement for a settlement 授产协议
r%412 # agreement for assignment 转让协议
t5;)< N` agreement for sale 售卖协议；买卖协议
gUHx(Fi[4 agreement for sale and purchase 买卖协议
Ze"m;T agreement for the payment of interest 支付利息协议
@e:=
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jN T+?2 agreement of reinsurance 再保险协议
GiS:Nq`$( Agricultural Bank of China 中国农业银行
DuI>z?bS air passenger departure tax 飞机乘客离境税
/wT<p Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
J1g+H2 airport tax 机场税
Eu|O<9U\ alcohol duty 酒精税
S:8 WBY] M alienation 让与；让渡；转让
+sFpIiJg alimony 生活费；赡养费
=>htX(k} All Ordinaries Index [AOI] 所有普通股指数
%:e. E S all risks 全险；综合险
nN5fP<H2x All Sales Record for Stock Market 《股票市场成交报告》
o9]i
{e>L Allied Capital Resources Limited 新联财务有限公司
"< })X.t all-items index [Consumer Price Index] 总指数〔消费物价指数〕
X;7h y0Y allocation letter 拨款信件
CRs@x` 5ue allocation of fund 分配款项；预留款项
l?) !^}Qc allocation of profit 利润分配；溢利分配
@RXkj-,eC# allocation warrant 拨款令
J^y?nE(j allotment 分配；配股
Ge1b_?L_ allotment notice 股份配售通知；配股通知
EFn[[<&><t allotment of shares 股份分配
bZW dd6 allowable 可获宽免；免税的
|qz&d= > allowable business loss 可扣除的营业亏损
{@ Z=b 5/P allowable expenses 可扣税的支出
oe<DP7e allowance 免税额；津贴；备抵；准备金
a4\j.(w)$D allowance for debts 债项的免税额
E{BX $R_8 allowance for depreciation by wear and tear 耗损折旧免税额
YDYN#Ob(; allowance for funeral expenses 殡殓费的免税额
W^YaC
(I allowance for inflation 为通货膨胀而预留的款项；通胀准备金
, {X}C allowance for repairs and outgoings 修葺及支出方面的免税额
qT~a`ou: allowance to debtor 给债务人的津贴
\wF- [' ]N alteration of capital 资本更改
W5,&*mo alternate trustee 候补受托人
-CLBf'a amalgamation 合并
l KG' KR. ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Z -fiJ75 ambit of charges 征税范围；收费范围
(\UpJlW amended valuation 经修订的估值
Y49&EQ American Commodities Exchange 美国商品交易所
N;gY5;0m American Express Bank Limited 美国运通银行
$i @I |y/ American Stock Exchange 美国证券交易所
Y.kgJ #2 amortization 摊销
M;9s amount due from banks 存放银行同业的款项
*Gul|Lp$<I amount due from banks abroad 存放海外银行同业的款项
]-;MY@ amount due from holding companies 控股公司欠款
spT$}F2n amount due from local banks 存放本港银行同业的款项
> R}G amount due to banks 银行同业的存款
U^8S@#1Q amount due to banks abroad 海外银行同业的存款
}#h`1 uV amount due to holding companies 控股公司存款
#Q'#/\5 amount due to local banks 本港银行同业的存款
`j8pgnY>5~ amount due to outport banks 外埠银行同业的存款
Cy dV$!&mP amount for note issue 发行纸币的款额
+ w/B3 b amount of bond 担保契据的款额
b/? )_pg amount of consideration 代价款额
2N{^V?: amount of contribution 供款数额
4W#DLip9 amount of indebtedness 负债款额
+{0v@6<(02 amount of principal of the loan 贷款本金额
1m y 1m amount of rates chargeable 应征差饷数额
8SA"
bH: amount of share capital 股本额
+o?;7 amount of sums assured 承保款额
n8tw8o%&[ amount of variation 变动幅度
9yz@hdG amount of vote 拨款数额
%n 6NVi_[ amount payable 应付款额
/@B2-.w amount receivable 应收款额
WK0:3q(P Amsterdam Stock Exchange 阿姆斯特丹证券交易所
6MNr H analysis 分析
:b]
\* ancillary risk 附属风险
\FIM'EKzu! annual account 周年帐目；周年帐目报表；年度决算；年结
u\;d^ A annual accounting date 年结日期
b] annual allowance 每年免税额；年积金；年度津贴；年津
sI.p(
-K Q annual balance 年度余额
0O[le*3b annual disposable income 每年可动用收入
YSrjg|k* annual estimates 周年预算
&\%\ "Zh annual fee 年费
""A6n{4 annual general meeting 周年大会
[bw1!X3 annual growth rate 年增率；每年增长率
O?ODfO+> annual long-term supplement 长期个案每年补助金
g(9kc<`3'D annual pensionable emolument 可供计算退休金的年薪
$[ Q;{Q annual report 年报
67X UhnE Annual Report on the Consumer Price Index 《消费物价指数年报》
JIIc4fyy8s annual return 周年报表；周年申报表；每年报税表格
hpgOsF9Lh Annual Return Rules 《周年报表规则》
<4n"LJ9 annual review of consumer prices 每年消费物价回顾
@lWYc `>} annual roll-forward basis 逐年延展方式
Fv*Et-8tN5 annual salary 年薪
e_" m\e#N annual statement 年度报表；年度决算表
$01csj 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
5mS/,fs@ annuitant 年金受益人
k* v ${1& annuity 年金
a@J/[$5 annuity contract 年金合约
sY 4q$F q annuity on human life 人寿年金
2Z5_@Y antecedent debt 先前的债项
)|_L?q#w!' ante-dated cheque 倒填日期支票
a?yU;IKJ anticipated expenditure 预期开支
r. lHlHl anticipated net profit 预期纯利
Wm}gnNwA anticipated revenue 预期收入
\E[6wB>uN% anti-inflation measure 反通货膨胀措施
e{9~m anti-inflationary stance 反通货膨胀立场
\B ^NdG5Y apparent deficit 表面赤字
M4D @G apparent financial solvency 表面偿债能力
OE}FZCX F apparent partner 表面合伙人
xZ6x`BE T- application for personal assessment 个人入息课税申请书
uq ;yR[w" application of fund 资金应用
RL$%Vy0 application to release as liquidator and to destruct the books of accounts and documents
&Q#*Nnb3 申请免除清盘人职务及毁灭帐簿与文件
li,rPUCt appointed actuary 委任精算师
$s4.A j appointed auditor 委任核数师；委任审计师
@ meT8S9t appointed trustee 委任的受托人
2W 2 T appointer 委任人
TMo DN%{ apportioned pro rata 按比例分摊
T@*'}* apportionment 分配；分摊
y$9! rbL Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
3H0B+F2XQ apportionment formula 分摊方程式
PfyJJAQ[ apportionment of estate duty 遗产税的分摊
`lQ;M?D appraisal 估价；评估
\Z,{ De% appreciable growth 可观增长
<&# M X appreciable impact 显着影响
Rj4 C-X 4= appreciable increase 可观增长
K yyVO" appreciation 增值；升值
_9JFlBx appreciation against other currencies 相对其他货币升值
hO&_VCk appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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appreciation tax 增值税
#4lIna%VX appropriation 拨款；拨用；拨付
{z\K!=X/ appropriation account 拨款帐目
lZuH:AH Appropriation Bill 拨款法案
rwVp}H G
appropriation-in-aid system 补助拨款办法
reNf?7G+m approved assets 核准资产
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% P E x approved budget 核准预算
EZN!3y| m approved charitable donation 认可慈善捐款
g8l6bh$} approved charitable institution 认可慈善机构
H%X F~tF: approved currency 核准货币；认可货币
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E3l* _b0 approved estimates of expenditure 核准开支预算
" :vEWp+g approved overseas insurer 核准海外保险人
7RWgc]@?> approved overseas trust company 核准海外信托公司
El@*Fo approved pooled investment fund 核准汇集投资基金
Gw\..O approved provident fund scheme 认可公积金计划
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mW0c approved provision 核准拨款
&^#u=w?^x approved redeemable share 核准可赎回股份
RgA"`p7{ approved regional stock 认可地区性证券
CGzu(@dd\ approved retirement scheme 认可退休金计划
9^ZtbmUf approved subordinated loan 核准附属贷款
SJ<v< B arbitrage 套戥；套汇；套利
atF#0*e> arbitrageur 套戥者；套汇者
fBctG~CJH arbitrary amount 临时款项
b,YNCb ]H arrangement 措施；安排；协定
3F@P$4!#l arrears 欠款
Eh ";irE arrears of pay 欠付薪酬
8*@{}O## arrears of revenue 逾期未收税款；逾期未收的帐项
huS*1xl articles of association 组织章程；组织细则；组织章程细则
\ ZE[7Ae Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
pA8As ascertainment of profit 确定利润
`:;q4zi j; "Asia Clear" “亚洲结算系统”
E_a BDiyDf Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Y*PfU +y~ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
@aZ Tx/ Asian Development Fund [ADF] 亚洲发展基金
P!E2.K, Asian dollar bond 亚洲美元债券
5K 2K'ZkI Asian dollar market 亚洲美元市场
Z#L4n#TT Asian dollar rate 亚洲美元利率
nvT@ 'y+ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
)t"-#$,@ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
"GQ Q8rQ asked price 沽盘；喊价；索价；卖方报价
BjsT 9?6W/ assessable income 应评税入息
qSB&Q 0T assessable loss 应评税亏损
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(?qk assessable profit 应评税利润
* dw.Ug assessable value 应评税值
w $6Z}M1d assessed profit 估定利润
[)1vKaC assessed value 经评估价值
kI)}7e assessment 评税；评定；估价；评税单
vM6W64S assessment number 评税编号；估价编号
g WGDm~+ assessment of additional tax 补加税评税
$q)YC.5$ assessment of performance 业绩评估；实绩评价
` H6~<9 r Assessor 评税主任
n)98NSVDbT asset price bubbles 资产价格泡沫
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" T]E asset-backed securities 具资产保证的证券
+Gt9!x}#e assets accretion 资产增值
T1 $E][@Iv assets and liabilities 资产与负债
NeG` D' assets betterment statement 资产递增表；资产改进表
kuy?n-1g assets lending 实物放款；有抵押贷款
7!pKlmQ assets of the company passing on the death 死者去世时转移的公司资产
NBY|U{.g assets pledged as security for liabilities 用作负债抵押的资产
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S@4U assets portfolio 资产投资组合
JRo/ HY+ assets price 资产价格
Ze eV- assets quality 资产质素
tLTavE[@ assets realization 资产变现
O*~z@"\ assets refinancing arrangement 资产再集资安排
d@$| zr6 assets securitization 资产证券化
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:; Rb assets situated outside Hong Kong 在香港以外地方的资产
3T F_$bd{ assets stripping 削减资产；拆卖资产
[3G{NC|' assets value 资产值
igfQ,LWe ! assignee 承让人
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>A assignment 转让；转让书；转让契
78uImC*o assignment of interest 权益转让
w W@e#: assignment of letters patent and trade mark 专利证书及商标转让
@@Ybg6.+* assignment of property 物业转让；物业转让书
:rVR{,pL assignment right 转让权
/{i~-DVME assignor 转让人
E]OexRJ^ i associate 有联系的人；有关连人士；相联者；合伙人；联系人
T,pr&1]Lw Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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Ot=C= associate member 附属会员
{r&mNbz associated body corporate 相联法人团体
0\tac/ associated company 相联公司；联属公司
0Id e k associated corporation 相联法团
(XO=W+<' Association of Chartered Certified Accountants [ACCA] [United Kingdom]
SN}K=)KF# 公认会计师公会〔英国〕
T(D6'm:X Association of Futures Exchange Brokers 香港期货经纪协会
X3:z=X&Zd Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
szsVk#p association of underwriters 承保人组织
w*VN = assumption of control 接管
)/$J$'mcxd assurance 担保；保险；转易；转易书
73cb1 kfPd assurance of interest 权益的转易
4^L;]v,|7 at 19XX price 按一九ＸＸ年价格计算
D$}8GYq at a discount 按赔价计算；按贴水价格计算；打折扣
SH?McBxS at a premium 按溢价计算；按升水价格计算
[g mov)\c at call 通知付款；按通知
h+Co:pr at constant market price 按固定市价计算
1&=)Bxg4 at constant price 按固定价格计算
oRWje#4O at cost 按成本计算
7 m{lOR at current market price 按当时市价计算；按现时市价计算
m^3x%ENZ at current price 按当时价格计算；按现时价格计算
.uJ
J< at factor cost 按要素成本计算；按生产要素成本计算
R5uG.Oj-2 at money-of-the-day price 按付款当日价格计算
MYS`@%ZV#k at or better 按指定或较佳价位〔买卖指令〕
}HoCfiE=X at par 按面值计算；平价
g XdMGO> at sight 见票即付
MbRTOH at the close 按收市盘
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k`}\NZL at the opening 按开市盘
duY?LJ @g attestation 见证；见证条款
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o+ at-the-money option 平价期权
'Lrn< attorney 受权人；受托代表人
*:n ~j9V- attornment 新拥有人承认书
}nd>SK4 attributable profit 可归属利润
( s3k2Z attributable share value 可归属股份价值
&u>dKf)5 Auckland Stock Exchange 奥克兰证券交易所
~7PD /dre auction 拍卖
m)Plv+R} auctioneer 拍卖商
q?}C`5%D audit 审计；核数
Y2r}W3F= Audit Commission 审计署
uHg q"e Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
+fKOX#% 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〕
B 6
0 audit review 帐目审查
3`^@ymY Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
?})A-$f ~ audited account 审计帐目；经审计的帐目
`8!9Fp audited annual account 经审计的周年帐目
DDeU: audited balance sheet 经审计的资产负债表
T*x2+(r auditor 核数师；核数主任；审计师
w2DC5ei' auditor's certificate 核数师证明书；审计师证明书
u} ot-!}Q auditor's report 核数师报告；审计师报告
dQ`Tt- n Aussie bond 澳元债券
) D @j6r austerity budget 紧缩预算
+{:uPY#1 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
;,f\Wf"BW Australia All Ordinaries Index 澳洲所有普通股票指数
~|+ ~/ Australian Dollar [AUD] 澳元
#PkuCWm6 Australian Options Market 澳大利亚期权市场
W@d&X+7e Australian Securities Commission 澳洲证券事务监察委员会
"-Q+!byh Australian Society of Certified Practising Accountants 澳洲执业会计师公会
/lBK )( Australian Stock Exchange 澳大利亚证券交易所
~lj[> |\Oj Austrian Schilling [ATS] 奥地利先令
.t "VsY| authentication 认证；鉴证
_?~%+Oz/ authority to purchase 委托购买证；委购书
T8^9*]:@c! authorization 认可；核准；授权；授权书
f^F;`;z authorization by direction 指示授权
V
0B l6 authorization by instruction 指令授权
&hYgu3O authorization by warrant 令状授权
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authorization of unit trust 单位信托的认可
hF2e-- authorized agent 指定代理人
!VGG2N8 authorized capital 法定资本
IoDT authorized clerk 出市员
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lggGt authorized dealer 认可交易商
sO .MUj; authorized financial institution 认可财务机构
gm9*z.S\' authorized fund 认可基金
0kE[=#'.' authorized fund house 获授权的基金公司；认可基金公司
FLi' }C authorized institution 认可机构
QG5WsuT authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
2R/|/>T v authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
n5}]C{s' authorized insurer 获授权保险人；获认可承保人
5u!\c(TJ+ authorized investment 特准投资项目
oIhKMQ;jh authorized person 获授权人
mnpk9x}m authorized representative 获授权代表
2K} 49* authorized share capital 法定股本
xC`!uPk/pL automated quotation system 自动报价系统
{- Y;! Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Rc1j^S;> 自动交易系统〔香港期货交易所有限公司〕
8['R D`O automatic adjustment mechanism 自动调整机制
FGV
L[\ automatic adjustment system 自动调整系统
y'2|E+*V Automatic Clearing House 自动票据交换所
s=8H< 'l automatic exchange rates accumulation system 自动化汇率累集系统
f. 6>6%l Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
]C \+b < automatic teller machine [ATM] 自动柜员机
2 @#yQB1 autopay 自动转帐
82LE9<4A available assets 可用资产
\|HtE(uCM1 available fiscal reserve 现存财政储备
<C`bf$ak available profit 可用利润
D+7xMT8pqH Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
qAjtvc2 average 平均；平均数；海损
~]KdsT(=_ average basic salary 平均基本薪金
{ )" 3 average consumer expenditure 平均消费开支；一般消费开支
zhn ?;Fi average cost 平均成本
tYjG8P# average cost of land production 增辟土地平均成本
u^2`$W average daily turnover 平均每日成交额
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average daily wage rate 平均每日工资率
63fYX" average expenditure pattern 平均开支模式
Fd9[Pe@?` average growth rate 平均增长率
o#qdgZ average net fixed assets 固定资产平均净值
[:X@|,1V!L average of relatives 相对价格平均数
Z LQmEF[> average price 平均价格
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average propensity to consume 平均消费倾向；一般消费倾向
aT0~C.vT average propensity to save 平均储蓄倾向；一般储蓄倾向
R~g|w4a@sC average rate 平均率
bDl:,7; average revenue 平均收入；平均收益
Z=Y 29V8 average stock 平均库存；平均存货
XCM!8x?K average yearly rent 平均年租
MzvhE0ab avoidance of double taxation 避免双重课税
wv\X avoidance of tax 避税
