A:
ixFi{_ A share Ａ股；甲类股份
m*pJ BZxd abatement of tax 减税；减扣免税额
PsYp xNr ABN AMRO Bank N.V. 荷兰银行
p ?!/ + above-the-line expenditure 线上项目支出；经常预算支出
x A r\gu above-the-line receipt 线上项目收入；经常预算收入
|=w@H ]r ABSA Asia Limited 南非联合亚洲有限公司
y `UaB3q absolute change 绝对数值变更
F847pyOJnf absolute expenditure 实际开支
^#$n~]s absolute guideline figure 绝对准则数字
Wr i<h:1 absolute interest 绝对权益
XUYtEf absolute order of discharge 绝对破产解除令
pk zaNY/q absolute profit margin 绝对利润幅度
x4 yR8n( absolute value 实值；绝对值
pb}*\/ s absolutely vested interest 绝对既得权益
&HW9Jn absorbed cost 已吸收成本；已分摊成本
O?2DQY?jT absorption 吸收；分摊；合并
+nL[MSw absorption rate 吸收率；摊配率；分摊率
![1rzQvGDb ACB Finance Limited 亚洲商业财务有限公司
-~1~I
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Tx D#9]Q` acceptable rate 适当利率；适当汇率
2 nCA<& acceptance agreement 承兑协议
6'/ #+,d' acceptance for honour 参加承兑
D^O@'zP=At acceptor 承兑人；接受人；受票人
y0#2m6u acceptor for honour 参加承兑人
[6fQ7uFMM8 accident insurance 意外保险
=euni}7a Accident Insurance Association of Hong Kong 香港意外保险公会
+rd+0 `}C accident insurance scheme 意外保险计划
e=
AKD# accident year basis 意外年度基准
yAt ^; accommodation 通融；贷款
WJ#[LF!e accommodation bill 通融票据；空头票据
\e;iT\=.( accommodation party 汇票代发人
fu5=k:/c account balance 帐户余额；帐户结余
Ytkv!]" account book 帐簿
k:;r2 f account collected in advance 预收款项
\dVOwr account current book 往来帐簿
v+XJ*N[W account of after-acquired property 事后取得的财产报告
%v|B * account of defaulter 拖欠帐目
vzM ^$V account payable 应付帐款
[WmM6UEVS account payee only [A/C payee only] 只可转帐；存入收款人帐户
ueud Rb account receivable 应收帐款
G[=c
Ss, account receivable report 应收帐款报表
pP_LR
ks} account statement 结单；帐单；会计财务报表
b=vkiO`2 account title 帐户名称；会计科目
t_^4`dW` accountant's report 会计师报告
C]6O!Pb0 Accountant's Report Rules 会计师报告规则
~ }P,.QQ accounting and auditing procedure 会计与审计程序；会计与核数程序
&ncvGDGi Accounting Arrangements 《会计安排》
L,\Iasv accounting basis 会计基础
} 7Uoh(d accounting by Official Receiver 破产管理署署长呈交的帐目
lN@o2QX Accounting Circular 《会计通告》
^c|/*u accounting class 会计类别
iTwm3V
P accounting date 记帐日期；会计结算日期
;pAK_> accounting for money 款项核算
)GpK@R]{ Accounting Officer 会计主任
d=(mw_-? accounting period 会计报告期；会计期
LoV<:|GTI accounting policy 会计政策；会计方针
occ7zcA accounting practice 会计惯例
]Um/FA W accounting principle 会计准则
R _C) accounting record 会计记录
R&&4y 7 accounting report 会计报告
^('wy}; Accounting Services Branch [Treasury] 会计事务部〔库务署〕
%EH )&k Accounting Society of China 中国会计学会
F5<H m_ \: accounting statement 会计报表
V0@=^Bls accounting system 会计制度；会计系统
e+WNk
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}#fbb td accounting treatment 会计处理
]M=&+c>H~ accounting year 会计年度
aN?zmkPpov accretion 增值；添加
/:
"1 Z]@ accrual 应计项目；应累算数目
<)9y{J}s: accrual basis 应计制；权责发生制
)`: UP~)H accrual basis accounting 应计制会计；权责发生制会计
]Z e1s02( accrue 应累算；应计
)7F/O3Tq accrued benefit 应累算利益
0kh6@y3 accrued charges 应计费用
M%HU4pTW#o accrued cumulative preference share dividend 应累算的累积优先股股息
I9Xuok!0>= accrued expenses 应累算费用
ye&;(30Oq accrued interest payable 应付利息；应计未付利息
nlP;nl W accrued interest receivable 应收利息；应计未收利息
~ljXzD93Z accrued right 累算权益
0J9x9j`&j accruing profit 应累算的利润
lA]8&+,ZM accumulated fiscal reserve 累积财政储备
?,mmYW6TjB accumulated profit 累积利润；滚存溢利
1} x%%RD_ accumulated reserve 累积储备
HJ"GnZp< accumulation of surplus income 累积收益盈余
uRvP hkqm acquired assets 既得资产
+(Ae4{z"1+ acquisition 收购；购置；取得
@ Y+oiB~Y acquisition cost 购置成本
x 5Bk/e' acquisition expenses 购置费用
)A6<c%d =x acquisition of 100% interest 收购全部股权
B\~}3!j acquisition of control 取得控制权
oJ^P(] dw acquisition of fixed assets 购置固定资产
( .:e,l{U% acquisition of shell “买壳”
ah "o~Cb j acquisition price 收购价
/uc>@!F act of God 天灾
N~Jda
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r!v\"6:OM active market 买卖活跃的市场；交投畅旺的市场；旺市
D.:Zx active partner 积极参与的合伙人
4hB]vY\T active trading 交投活跃
#qk i actual circulation 实际流通
y29m /i : actual cost 实际成本
IGl9 g_1 8 actual expenditure 实际开支；实际支出
-?\D \\+t actual income 实际入息；实际收入；实际收益
@ArS C actual market 现货市场
Jy)/%p~ actual price 现货价；实际价格
O.? JmE actual profit 实际利润
rI\FI0zIp_ actual quotation 实盘；实际价位；实际报价
V~GDPJ+ actual year basis 按实际年度计算
/~1+i'7V., actuals 实货
MgZ/ (X E actuarial investigation 精算调查
dysS9a, actuarial principle 精算原则
%9"H actuarial report 精算师报告
[X kx_B Actuarial Society of Hong Kong 香港精算学会
_a, s
) actuarial valuation 精算师估值
, 1`z"7\W actuary 精算师
\fOEqe*5SM ad referendum agreement 暂定协议；有待覆核的协定
pa+hL,w{6 ad valorem duty 从价税；按值征税
#!=tDc
& ad valorem duty system 从价税制
VbYdZCC ad valorem fee 从价费
_ q"Gix ad valorem tariff 从价关税
c<~H(k'+c additional allowance 额外免税额
6tZI["\ additional amount for unexpired risk 未过期风险的额外款额
awRX1:T#;O additional assessable profit 补加应评税利润
~N4m1s" additional assessment 补加评税
0GL M(JmK additional commitment 额外承担
Gv&V|7-f0 additional commitment vote 额外承担拨款
P \I|, additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
P55fL-vo|} additional dependent parent allowance 供养父母额外免税额
}>\C{ClI additional provision 额外拨款
kh<2BOV additional stamp duty 附加印花税
F4QVAOM]U additional tax 补加税罚款；补加税款
:jf3HG Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
kJU2C=m@e2 adjudged bankrupt 被裁定破产
" bG2: adjudicated bankrupt 裁定破产人
u8^lB7! e/ adjudication fee 裁定费；评定印花税额手续费；评估契据费
G@0& 8 adjudication of bankruptcy 裁定破产；宣告破产
V`5 O{Gg adjudication of insolvency 裁定无力偿还债务
+@ UV?"d adjusted actual 经调整的实数；调整后的实数
42{~Lhxt adjusted current assets 经调整的流动资产；调整后的流动资产
gY j'(jB adjusted figure 经调整的数字；调整后的数额
7zMr:J mV adjusted liabilities 经调整的负债；调整后的负债
hH.G#-JO adjusted loss 经调整的亏损；调整后的亏损
BtZ yn7a 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
GgU/ !@ adjusted profit 经调整的利润；调整后的利润
g(g& TO adjusted surplus 经调整的盈余额；调整后的盈余额
[g,}gyeS( adjusted value 经调整的价值；调整后的价值
\V:^h [ad adjustment 调整；修订；理算〔保险〕
z?zL9 7H adjustment centre 调剂中心
+ZYn? #IQ adjustment lag 调整过程的时间差距；调整时差
!D6]JPX adjustment mechanism 调整机制
! -bB559Nv adjustment of loss 亏损调整
2wn2.\v M adjustment process 调整过程；调整程序
KvS G; adjustment range 调整幅度
4i bc administered exchange rate 受管制汇率
xw%0>K[ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
$b\P|#A administration expenses 行政费用
x-c"%Z| administration fee 手续费；行政费
bt *k.=p administration in bankruptcy 破产管理
-j(6;9"7]| administration order 遗产管理令
A&{Nh` q administrator 管理人；遗产管理人
~&O%N administrator of the estate 遗产管理人
=N@t'fOr admission of debt 债项承认书
PF2n Lb2- admission of proof 接纳债权证明
G$PE}%X advance 放贷款项；垫付款项；预支款项；预付款项
k)u[0} advance account 暂支帐目；预付款帐户
=Qq+4F)MD advance compensation 预付补偿金
IV-{ve6 advance from shareholder 股东垫款
6@f-Glwg advance pending reimbursement 预支以待日后付还
& kIFcd@ advanced economy 先进经济体系
:&Nb w advancement 预付；预付财产
$]1=\ I advances warrant 垫款令
6*?F @D2& advancing 贷出
$>gFf}#C adverse balance 逆差
E^PB)D(. adverse exchange 逆汇
eyaNs{TV advertisement addressed to shareholders 在报章刊登的致股东通告
POW>~Tof1 advice for collection 托收通知书
QJNFA}*> advice of drawing 提款通知书；汇票通知书
0x7'^Z>-oe advice of payment 付款通知
4H g 9N} Advisory Committee [Securities and Futures Commission]
(hsl~Jf 谘询委员会〔证券及期货事务监察委员会〕
^aQ"E9 Advisory Committee on Diversification 经济多元化谘询委员会
g}i61( affidavit 誓章；遗产申报誓章
PH"%kCI: affidavit of no receipt 述明无收款的誓章
$(
)>g>% affiliate 联号；联营公司；附属公司
.hiS w affiliated company 附属公司；联号；联营公司
=sFTxd_"iQ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
mmsPLv 6 affordability 负担能力
wBzC5T%, African Development Bank [AfDB] 非洲开发银行
67TwPvh after-acquired property 事后取得的财产
>/\'zi]L after-hours dealing 市后交易
Si,6o!0k after-tax profit 税后盈利；税后利润；税后溢利
{*KEP agency agreement 代理协议
?upM>69{ agency expenses 代理机构的开支
H]!"Zq k agency fee 代理费
>p/`;Kq@ Agency Law 《代理法》
51u0]Qx;fm agent 代理人；承销人
Bt#N4m[X*| agent of company 公司代理人
^{{ q V agent's fee 代理人费；经纪费
\9d$@V aggregate 总计；总数；总体数字
u>$t' aggregate amount 总款额；总额
X 8|EHb< aggregate assets and liabilities 总体资产与负债
"L1 Zi.) aggregate at constant price 按固定价格计算的总体数字
d3Rw!slIq aggregate demand 总需求
^.G$Q# y, aggregate gross position 总持仓量
Je @v8{][| aggregate limit 总限额
tDo"K3 aggregate of salaries tax 合计薪俸税
-8Xf0_ aggregate performance 总体表现；总体业绩
+#By* ;BJ aggregate supply 总体供应
vy/-wP|1 aggregate surplus 总盈余
:]c3|J aggregate total 整体总额
h~26WLf. aggregate value 总值；合计价值
:EH=_" aggregated basis 合计基准
S$3JMFA aggregated net chargeable income 合计应课税入息实额
:KN-F86i aggregation 合并计算；合计；总和
7.T?#;'3 aggregation of incomes of husband and wife 夫妇入息合并计算
C?Ucu]cW aggregation of property 财产的总和
X.V~SeS agio 差价；贴水
__@BUK{ 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》
$N\Ja*g Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
mTh]PPo 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
zJXplvaL;
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
[Yyk0Qv|4 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
l@\FWWQ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Tr|JYLwF 《香港政府和大韩民国政府关于相互促进和保护投资协定》
FqifriLN agreement for a settlement 授产协议
i?gSC<a agreement for assignment 转让协议
KgG4*< agreement for sale 售卖协议；买卖协议
q =Il|Nb> agreement for sale and purchase 买卖协议
':}\4j&{E agreement for the payment of interest 支付利息协议
.l|$dE/E agreement for the repayment of money 还款协议
ExM,g ' 7 agreement of reinsurance 再保险协议
I |J/F}@p Agricultural Bank of China 中国农业银行
f-d1KNY air passenger departure tax 飞机乘客离境税
mt`.6Xz~ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
h$=2 p5'- airport tax 机场税
w:l"\Tm alcohol duty 酒精税
W`&hp6Jq alienation 让与；让渡；转让
\f)#>+X- alimony 生活费；赡养费
- DCbko All Ordinaries Index [AOI] 所有普通股指数
yBRC *0+Vy all risks 全险；综合险
m3ff;, All Sales Record for Stock Market 《股票市场成交报告》
{^'HL Allied Capital Resources Limited 新联财务有限公司
J= L5=G7( all-items index [Consumer Price Index] 总指数〔消费物价指数〕
'!$%> ||S allocation letter 拨款信件
H:G1BZjq allocation of fund 分配款项；预留款项
Jl<2>@ allocation of profit 利润分配；溢利分配
lLD12d allocation warrant 拨款令
Z=
!*e~j@ allotment 分配；配股
zT[!o
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Hef g[$m allotment of shares 股份分配
LF7SS;&~f allowable 可获宽免；免税的
b[ 7 ]F allowable business loss 可扣除的营业亏损
hEk$d.!} allowable expenses 可扣税的支出
ZN6Z~SL_i~ allowance 免税额；津贴；备抵；准备金
"mN q&$ allowance for debts 债项的免税额
^t"'rD-I allowance for depreciation by wear and tear 耗损折旧免税额
FN; ^"H allowance for funeral expenses 殡殓费的免税额
<t,x RB k allowance for inflation 为通货膨胀而预留的款项；通胀准备金
ZB&6<uw allowance for repairs and outgoings 修葺及支出方面的免税额
MfQ!6z E allowance to debtor 给债务人的津贴
L+QLLcS~EM alteration of capital 资本更改
y==CT Y@ alternate trustee 候补受托人
$SE^S amalgamation 合并
1 .X @; ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
EzIGz[ ambit of charges 征税范围；收费范围
+"6`q;p3) amended valuation 经修订的估值
:Yks|VJ1 American Commodities Exchange 美国商品交易所
s@DLt+ O5 American Express Bank Limited 美国运通银行
Z8oK2D w American Stock Exchange 美国证券交易所
?s _5&j7 amortization 摊销
ASfaX:ke amount due from banks 存放银行同业的款项
]~nKK@Rw amount due from banks abroad 存放海外银行同业的款项
Dxxm="FQZ amount due from holding companies 控股公司欠款
: yjFQ9^?& amount due from local banks 存放本港银行同业的款项
;GhNKPY amount due to banks 银行同业的存款
eY\y E"3 amount due to banks abroad 海外银行同业的存款
f9;(C4+ amount due to holding companies 控股公司存款
xvy.=( amount due to local banks 本港银行同业的存款
}{"fJ3] c^ amount due to outport banks 外埠银行同业的存款
Q IgNsz amount for note issue 发行纸币的款额
_[y/Y \{I amount of bond 担保契据的款额
'7@R7w!E4H amount of consideration 代价款额
_y3Xb `0a amount of contribution 供款数额
Lk$B{2^n amount of indebtedness 负债款额
Z<4AL\l 98 amount of principal of the loan 贷款本金额
j+(I"h3 amount of rates chargeable 应征差饷数额
_~
& iq1 amount of share capital 股本额
<9%R\_@$H amount of sums assured 承保款额
j)GtEP<n# amount of variation 变动幅度
BSMwdr amount of vote 拨款数额
V_:&S2j amount payable 应付款额
J")#I91 amount receivable 应收款额
\G3rX9xG Amsterdam Stock Exchange 阿姆斯特丹证券交易所
nvUc\7(%NW analysis 分析
Bw{I;rW{2 ancillary risk 附属风险
LD g?'y;2 annual account 周年帐目；周年帐目报表；年度决算；年结
3 t6 LT annual accounting date 年结日期
9I/N4sou annual allowance 每年免税额；年积金；年度津贴；年津
l \?c}7k annual balance 年度余额
B+0hzkPY annual disposable income 每年可动用收入
hG:|9Sol, annual estimates 周年预算
+H
Usz ? annual fee 年费
"}JZU!? annual general meeting 周年大会
6x|j Pb annual growth rate 年增率；每年增长率
$pudoAO annual long-term supplement 长期个案每年补助金
}{<
'8J.R annual pensionable emolument 可供计算退休金的年薪
So
5N5,u@= annual report 年报
PY0j 9$i? Annual Report on the Consumer Price Index 《消费物价指数年报》
U3:j'Su4H? annual return 周年报表；周年申报表；每年报税表格
[=_jYzD,j| Annual Return Rules 《周年报表规则》
6u}</>} annual review of consumer prices 每年消费物价回顾
r)6M!_]AW annual roll-forward basis 逐年延展方式
h65 -s annual salary 年薪
-Vhw^T1iV annual statement 年度报表；年度决算表
&=k,?TJO> 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
=kqt annuitant 年金受益人
fg{n(TE"8 annuity 年金
X~i<g?] annuity contract 年金合约
hiw|2Y&` annuity on human life 人寿年金
pO.2< antecedent debt 先前的债项
[ 66! bM& ante-dated cheque 倒填日期支票
uXq.
]ub anticipated expenditure 预期开支
gl_^V&c anticipated net profit 预期纯利
(Clkv anticipated revenue 预期收入
4 N7^? anti-inflation measure 反通货膨胀措施
eNu7~3k } anti-inflationary stance 反通货膨胀立场
:#~j:C| apparent deficit 表面赤字
+ +# 5 apparent financial solvency 表面偿债能力
)tnh4WMh} apparent partner 表面合伙人
?KI, cl application for personal assessment 个人入息课税申请书
a -moI+y application of fund 资金应用
F.v{-8GV application to release as liquidator and to destruct the books of accounts and documents
1&o|TT/ 申请免除清盘人职务及毁灭帐簿与文件
UOmY-\ &c appointed actuary 委任精算师
@oad,=R& appointed auditor 委任核数师；委任审计师
UEVG0qF appointed trustee 委任的受托人
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E#Dt4 appointer 委任人
m<g~H4 apportioned pro rata 按比例分摊
{$Gd2g O apportionment 分配；分摊
c:u 5\&~{ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
c\V7i#u[d; apportionment formula 分摊方程式
)@'}\_a3[] apportionment of estate duty 遗产税的分摊
C=4Qlt[` appraisal 估价；评估
P} G+4Sk appreciable growth 可观增长
D{~fDRR appreciable impact 显着影响
8Dm%@*B^b appreciable increase 可观增长
K: Q< CQ2 appreciation 增值；升值
iRi-cQVy appreciation against other currencies 相对其他货币升值
[R7Y}k:9U appreciation of the exchange value of Hong Kong dollar 港元汇值上升
s&!a appreciation tax 增值税
'-/xyAzS appropriation 拨款；拨用；拨付
k,F6Tx appropriation account 拨款帐目
(DP &B%Sf Appropriation Bill 拨款法案
6qd\)q6T&x appropriation-in-aid system 补助拨款办法
78%~N`x7 approved assets 核准资产
'anG:= approved basket stock 认可一篮子证券
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H@ approved budget 核准预算
kd$D 3S ^{ approved charitable donation 认可慈善捐款
az|N-?u approved charitable institution 认可慈善机构
3 gj+%%!G\ approved currency 核准货币；认可货币
ZEO,]$Yi7 approved estimates 核准预算
0tB0@Wj approved estimates of expenditure 核准开支预算
,$+V approved overseas insurer 核准海外保险人
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[bN x^VP* approved pooled investment fund 核准汇集投资基金
_M5|Y@XN- approved provident fund scheme 认可公积金计划
Yr=Y@~ XL approved provision 核准拨款
h @]XBv approved redeemable share 核准可赎回股份
Bv%GJ*>> approved regional stock 认可地区性证券
Ktm4 A O approved retirement scheme 认可退休金计划
c#tjp(- approved subordinated loan 核准附属贷款
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E<=z arbitrage 套戥；套汇；套利
Y0K [Sm> arbitrageur 套戥者；套汇者
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5H arbitrary amount 临时款项
:+|Z@KB arrangement 措施；安排；协定
[o5Hl^ arrears 欠款
A4<Uu~ arrears of pay 欠付薪酬
m& ?r%x arrears of revenue 逾期未收税款；逾期未收的帐项
A1?2*W articles of association 组织章程；组织细则；组织章程细则
%lGfAYEM= Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
p >t#@Eu| ascertainment of profit 确定利润
7y@Pa&^8 "Asia Clear" “亚洲结算系统”
/mu*-,a eX Asia Commercial Bank Ltd. 亚洲商业银行有限公司
=;& yd';k Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
c+nq] xOs' Asian Development Fund [ADF] 亚洲发展基金
0 aa&m[Mk Asian dollar bond 亚洲美元债券
(%W&4a1di Asian dollar market 亚洲美元市场
^7KH _t8 Asian dollar rate 亚洲美元利率
g5 QZ0Qkj Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
x&T [*i Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Wo RZW% asked price 沽盘；喊价；索价；卖方报价
N;j)k; assessable income 应评税入息
"s_lP&nq assessable loss 应评税亏损
-JjM y X assessable profit 应评税利润
`& sH-d4v assessable value 应评税值
E5lBdM> 2 assessed profit 估定利润
/U)D5ot< assessed value 经评估价值
*m,k(/> assessment 评税；评定；估价；评税单
_ T):G6C8 assessment number 评税编号；估价编号
-rli(RR)| assessment of additional tax 补加税评税
SHo$9+ assessment of performance 业绩评估；实绩评价
/& +tf* Assessor 评税主任
;^I*J:] asset price bubbles 资产价格泡沫
$.rhRKs asset-backed securities 具资产保证的证券
Rn I&8 assets accretion 资产增值
xJ)n4) assets and liabilities 资产与负债
/j|G(vt5 assets betterment statement 资产递增表；资产改进表
.:QLk&a,:, assets lending 实物放款；有抵押贷款
aL&7 1^R, assets of the company passing on the death 死者去世时转移的公司资产
H_X [t* 2 assets pledged as security for liabilities 用作负债抵押的资产
w{@ o ^rs assets portfolio 资产投资组合
%k?U9pj^ assets price 资产价格
hUMf"=q+ assets quality 资产质素
% pd ,%pg assets realization 资产变现
Z>W g*sZy) assets refinancing arrangement 资产再集资安排
4 bH^":i( assets securitization 资产证券化
pF Rg?- assets situated outside Hong Kong 在香港以外地方的资产
y)!5R 3b assets stripping 削减资产；拆卖资产
$LFYoovX assets value 资产值
ssxzC4m assignee 承让人
y6, /:qm assignment 转让；转让书；转让契
9 !}8UALD assignment of interest 权益转让
$!yW_HTx assignment of letters patent and trade mark 专利证书及商标转让
1@1U/ss1 assignment of property 物业转让；物业转让书
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Fp8w( assignment right 转让权
0dh aAq`k assignor 转让人
usCt#eZK associate 有联系的人；有关连人士；相联者；合伙人；联系人
aV|hCN~ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
LS*y associate member 附属会员
g^{@'}$ associated body corporate 相联法人团体
e s&vMY associated company 相联公司；联属公司
|O9 O )o associated corporation 相联法团
}h!f eP Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Midy" 公认会计师公会〔英国〕
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WDU Association of Futures Exchange Brokers 香港期货经纪协会
7 Vo$(kj Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
kB|B association of underwriters 承保人组织
`FTy+8mw assumption of control 接管
=mpV YA assurance 担保；保险；转易；转易书
v`zJb00 DT assurance of interest 权益的转易
gSU cx9f] at 19XX price 按一九ＸＸ年价格计算
MET' (m at a discount 按赔价计算；按贴水价格计算；打折扣
$79=lEn, at a premium 按溢价计算；按升水价格计算
i/ )am9 at call 通知付款；按通知
]d0tE? 9 at constant market price 按固定市价计算
Sf7\ ;^ at constant price 按固定价格计算
a\E:sPM'> at cost 按成本计算
| >27 B at current market price 按当时市价计算；按现时市价计算
Z}l3l`h! at current price 按当时价格计算；按现时价格计算
~r`9+b[9{ at factor cost 按要素成本计算；按生产要素成本计算
iS Gq!D at money-of-the-day price 按付款当日价格计算
SB|Qa}62 at or better 按指定或较佳价位〔买卖指令〕
'~&X wZ& at par 按面值计算；平价
DSk/q-'u at sight 见票即付
F,dx2ZPIs? at the close 按收市盘
5^lxj~ F at the opening 按开市盘
W$OG( m!W> attestation 见证；见证条款
s1NKLt at-the-money option 平价期权
FUjl8b-| attorney 受权人；受托代表人
W 7\f1}]H attornment 新拥有人承认书
}w< 7.I attributable profit 可归属利润
S.m{eur!,E attributable share value 可归属股份价值
CcFn.omA Auckland Stock Exchange 奥克兰证券交易所
3.W@ } auction 拍卖
3#&7 -o auctioneer 拍卖商
| >htvDL audit 审计；核数
LBsluT Audit Commission 审计署
Vz~nT Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
(Cd\G=PK 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/GSceHF audit review 帐目审查
$[&*Bj11Yg Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
G <f@#[$' audited account 审计帐目；经审计的帐目
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vbBc}G"w audited balance sheet 经审计的资产负债表
FCuB\ Q auditor 核数师；核数主任；审计师
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auditor's certificate 核数师证明书；审计师证明书
Rh{zH~oZ auditor's report 核数师报告；审计师报告
7-T{a< g Aussie bond 澳元债券
A1#%`^W9 austerity budget 紧缩预算
#+5 pgD2C Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
aL%AQ B, Australia All Ordinaries Index 澳洲所有普通股票指数
{{MRELipW Australian Dollar [AUD] 澳元
9Hu/u =vB< Australian Options Market 澳大利亚期权市场
ul2")HL]; Australian Securities Commission 澳洲证券事务监察委员会
&twf,8 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
PGBQn#c< Australian Stock Exchange 澳大利亚证券交易所
;YX4:OBqr Austrian Schilling [ATS] 奥地利先令
}'/`2!lY authentication 认证；鉴证
I'iGt~4$ authority to purchase 委托购买证；委购书
5nO% Ke= authorization 认可；核准；授权；授权书
*c*0 PdV authorization by direction 指示授权
/fT+^& authorization by instruction 指令授权
(+ 3Wgl+]/ authorization by warrant 令状授权
xAe~]k_D authorization of unit trust 单位信托的认可
D-(w_ $# authorized agent 指定代理人
q+]h=:5=I authorized capital 法定资本
^(h+URFpA authorized clerk 出市员
>W`4aA authorized dealer 认可交易商
K7W6ZH9; authorized financial institution 认可财务机构
B'EKM)dA authorized fund 认可基金
7`8Ik`lY authorized fund house 获授权的基金公司；认可基金公司
BT"42#7_ authorized institution 认可机构
aKuSd3E@# authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
h{p=WWK authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
>ByXB!Wi+ authorized insurer 获授权保险人；获认可承保人
aZ'Lx : )R authorized investment 特准投资项目
p2udm! )J authorized person 获授权人
oDYRQozo> authorized representative 获授权代表
<5jzl authorized share capital 法定股本
y2vUthR wo automated quotation system 自动报价系统
Zx bq Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
glXZZ=j 自动交易系统〔香港期货交易所有限公司〕
iN0nw]_* automatic adjustment mechanism 自动调整机制
Yvjc1 automatic adjustment system 自动调整系统
-'BA{#e} L Automatic Clearing House 自动票据交换所
$.v5~UGb{\ automatic exchange rates accumulation system 自动化汇率累集系统
$K'|0 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
UHxE)]J automatic teller machine [ATM] 自动柜员机
MR<;i2p autopay 自动转帐
C[Dav&=^F available assets 可用资产
aj,T)oDbt6 available fiscal reserve 现存财政储备
I=9!Rs(QF available profit 可用利润
z` FCs,?K Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
B0WJ/)rK< average 平均；平均数；海损
ez!C? average basic salary 平均基本薪金
8o 0%@5M average consumer expenditure 平均消费开支；一般消费开支
09kt[
average cost 平均成本
ql?=(b;D average cost of land production 增辟土地平均成本
hk;7:G average daily turnover 平均每日成交额
(BfgwC) average daily wage rate 平均每日工资率
/2Bi@syxK average expenditure pattern 平均开支模式
G 0; XaL: average growth rate 平均增长率
)V:]g\t average net fixed assets 固定资产平均净值
n>`as average of relatives 相对价格平均数
B7<Kc average price 平均价格
C h%m average propensity to consume 平均消费倾向；一般消费倾向
-O!Zxg5x average propensity to save 平均储蓄倾向；一般储蓄倾向
y>|{YWbp? average rate 平均率
m[@Vf9 average revenue 平均收入；平均收益
a di [-L# average stock 平均库存；平均存货
9>r Pe1iv average yearly rent 平均年租
%T9 sz4V avoidance of double taxation 避免双重课税
z2hc.29t avoidance of tax 避税
