A:
bX(*f>G' A share Ａ股；甲类股份
oX4uRc7wR abatement of tax 减税；减扣免税额
KUyJ"q<W ABN AMRO Bank N.V. 荷兰银行
Yc V ~S# b above-the-line expenditure 线上项目支出；经常预算支出
L-R}O
8 above-the-line receipt 线上项目收入；经常预算收入
] zY ABSA Asia Limited 南非联合亚洲有限公司
,7g;r_qwA absolute change 绝对数值变更
">9CN$]J absolute expenditure 实际开支
y 4L9Cxvs absolute guideline figure 绝对准则数字
Ma daxx absolute interest 绝对权益
ksaC[G;}: absolute order of discharge 绝对破产解除令
A,e^bM
absolute profit margin 绝对利润幅度
Mv=cLG?X absolute value 实值；绝对值
' X,V absolutely vested interest 绝对既得权益
E}= ,"i absorbed cost 已吸收成本；已分摊成本
8 vw]u_e absorption 吸收；分摊；合并
gAY2|/, absorption rate 吸收率；摊配率；分摊率
KxwLKaImI ACB Finance Limited 亚洲商业财务有限公司
!gf3%!% acceptable form of reciprocity 合理的互惠条件
UVJ(iNK" acceptable rate 适当利率；适当汇率
VC (|t} L4 acceptance agreement 承兑协议
[alXD_ acceptance for honour 参加承兑
0cUt "(] acceptor 承兑人；接受人；受票人
5 Z ,lWp2A acceptor for honour 参加承兑人
/,UkT*+>! accident insurance 意外保险
~`E4E Accident Insurance Association of Hong Kong 香港意外保险公会
B^?XE(. accident insurance scheme 意外保险计划
i=oa "^ c4 accident year basis 意外年度基准
o {LFXNcg[ accommodation 通融；贷款
`C?OAR44 accommodation bill 通融票据；空头票据
fO>~V1 accommodation party 汇票代发人
Q9>]@DrAx account balance 帐户余额；帐户结余
3@?YTez# account book 帐簿
~Wm}M account collected in advance 预收款项
5,ahKB8 account current book 往来帐簿
$SVGpEw account of after-acquired property 事后取得的财产报告
)+,jal^7 account of defaulter 拖欠帐目
9`{2 h$U account payable 应付帐款
8w[ EyVHA account payee only [A/C payee only] 只可转帐；存入收款人帐户
9Ol_z\5 account receivable 应收帐款
l5ds`uR# account receivable report 应收帐款报表
}z+"3A| account statement 结单；帐单；会计财务报表
[1^wy# account title 帐户名称；会计科目
UJ$:5*S=u accountant's report 会计师报告
T6roz Accountant's Report Rules 会计师报告规则
,P@-DDJ accounting and auditing procedure 会计与审计程序；会计与核数程序
*$C[![ Accounting Arrangements 《会计安排》
y Wtr, accounting basis 会计基础
!y~b;>887 accounting by Official Receiver 破产管理署署长呈交的帐目
j]"xck Accounting Circular 《会计通告》
S\;.nAR accounting class 会计类别
^(*O$N*# accounting date 记帐日期；会计结算日期
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<byO accounting for money 款项核算
!cwVJe Accounting Officer 会计主任
3og$'#6P accounting period 会计报告期；会计期
a3O_#l-Z accounting policy 会计政策；会计方针
u/'s d t accounting practice 会计惯例
E}9ldM=]s accounting principle 会计准则
](:FW '- accounting record 会计记录
z x Uj1 accounting report 会计报告
=>\-ma+ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Pm(:M: a Accounting Society of China 中国会计学会
uE`| 0 accounting statement 会计报表
:$c:3~ accounting system 会计制度；会计系统
'2$!thm accounting transaction 会计事项；帐务交易
oK:P@V6! accounting treatment 会计处理
%H@76NvEz accounting year 会计年度
zn1Rou] 6 accretion 增值；添加
~C7<a48x accrual 应计项目；应累算数目
;OU>AnWr(& accrual basis 应计制；权责发生制
UH-uU~ accrual basis accounting 应计制会计；权责发生制会计
{FY[|:Cp accrue 应累算；应计
2\B9o `Y accrued benefit 应累算利益
A=d$ir
K[ accrued charges 应计费用
n o+tVm| accrued cumulative preference share dividend 应累算的累积优先股股息
)2Ru!l# accrued expenses 应累算费用
S} Cp&}G{P accrued interest payable 应付利息；应计未付利息
R 0HVLQI accrued interest receivable 应收利息；应计未收利息
%`1CE\f accrued right 累算权益
2 RUR=%C accruing profit 应累算的利润
`Uj?PcS_ accumulated fiscal reserve 累积财政储备
##FN q#F accumulated profit 累积利润；滚存溢利
Wo+CQH6( accumulated reserve 累积储备
S/<"RfVU#o accumulation of surplus income 累积收益盈余
DbU;jorwu acquired assets 既得资产
[RPAkp acquisition 收购；购置；取得
v#]v,C-* acquisition cost 购置成本
EQ63VF acquisition expenses 购置费用
xf"5<PTW</ acquisition of 100% interest 收购全部股权
E+ 3yN\X( acquisition of control 取得控制权
Df:7P> acquisition of fixed assets 购置固定资产
]_: TrH acquisition of shell “买壳”
kefv=n*]l acquisition price 收购价
N^( lUba act of God 天灾
l()MYuLNV acting partner 执事合伙人
apD=>O active market 买卖活跃的市场；交投畅旺的市场；旺市
o?mXxL) active partner 积极参与的合伙人
h` h> H
X active trading 交投活跃
k7|z$=zY actual circulation 实际流通
0O,T=z[+> actual cost 实际成本
oA ;Ty7s actual expenditure 实际开支；实际支出
9 me}&Fdr actual income 实际入息；实际收入；实际收益
1~5q :X actual market 现货市场
H4'DL'8 3 actual price 现货价；实际价格
14n="-9 actual profit 实际利润
-N8cj r4l actual quotation 实盘；实际价位；实际报价
O< tnM<"( actual year basis 按实际年度计算
}i7U}T actuals 实货
G k"L%Zt) actuarial investigation 精算调查
ko EX4q actuarial principle 精算原则
Uc LNMn| actuarial report 精算师报告
Ig Vo%)n Actuarial Society of Hong Kong 香港精算学会
}pE~85h4M actuarial valuation 精算师估值
G</ I%qM actuary 精算师
v V6Lp ad referendum agreement 暂定协议；有待覆核的协定
SU%rWH ad valorem duty 从价税；按值征税
K+@eH#Cv,( ad valorem duty system 从价税制
]8m_* I! ad valorem fee 从价费
>[H&k8\7n ad valorem tariff 从价关税
n^pZXb;Y additional allowance 额外免税额
A?IZ(
Zx(` additional amount for unexpired risk 未过期风险的额外款额
nz(q)"A additional assessable profit 补加应评税利润
me:|!lI7YU additional assessment 补加评税
ke9QT#~p!- additional commitment 额外承担
Fb|e]?w additional commitment vote 额外承担拨款
v=.z|QD^1 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
&H4uvJ_< additional dependent parent allowance 供养父母额外免税额
?)mhJ/IT additional provision 额外拨款
xa{<R+LR additional stamp duty 附加印花税
:\+{;;a@ additional tax 补加税罚款；补加税款
I51oG:6fR? Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
J(EaE2 adjudged bankrupt 被裁定破产
v-;XyVx adjudicated bankrupt 裁定破产人
Uc&6=5~Ys\ adjudication fee 裁定费；评定印花税额手续费；评估契据费
d]7|v
r] adjudication of bankruptcy 裁定破产；宣告破产
\7t5U7v8U adjudication of insolvency 裁定无力偿还债务
-4?xwz9o$7 adjusted actual 经调整的实数；调整后的实数
!
nCjA\$ adjusted current assets 经调整的流动资产；调整后的流动资产
Z[k#AgC) adjusted figure 经调整的数字；调整后的数额
%]chL.s adjusted liabilities 经调整的负债；调整后的负债
NDRW adjusted loss 经调整的亏损；调整后的亏损
xz" Z3B 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
Z\|u9DO adjusted profit 经调整的利润；调整后的利润
h
eE'S/ adjusted surplus 经调整的盈余额；调整后的盈余额
`& u<aLA adjusted value 经调整的价值；调整后的价值
[Y2 2Wi adjustment 调整；修订；理算〔保险〕
fwi};)K adjustment centre 调剂中心
i!Dh &XT adjustment lag 调整过程的时间差距；调整时差
!_U37Uj<m adjustment mechanism 调整机制
i5
L:L adjustment of loss 亏损调整
Hz]4A S adjustment process 调整过程；调整程序
!f\ ?c7 adjustment range 调整幅度
G pdv]SON{ administered exchange rate 受管制汇率
dNUR)X#e Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
$bZu^ d, administration expenses 行政费用
*|L bbRu administration fee 手续费；行政费
\6SMn6a4 administration in bankruptcy 破产管理
6.U "_% administration order 遗产管理令
X(GmiH /E administrator 管理人；遗产管理人
C# Hcv*D administrator of the estate 遗产管理人
(!ZQ admission of debt 债项承认书
Ig1l ol:; admission of proof 接纳债权证明
<H5n>3#pH advance 放贷款项；垫付款项；预支款项；预付款项
|jahpji6 advance account 暂支帐目；预付款帐户
!Tn0M; advance compensation 预付补偿金
l_c^ .D advance from shareholder 股东垫款
" WYA advance pending reimbursement 预支以待日后付还
`E} p77 advanced economy 先进经济体系
<$jKy 3@ advancement 预付；预付财产
r"{Is?yKe advances warrant 垫款令
6kt]`H`cfJ advancing 贷出
,4H;P/xsb adverse balance 逆差
i1qS ns adverse exchange 逆汇
xdd:yrC advertisement addressed to shareholders 在报章刊登的致股东通告
~~C6)N~1 advice for collection 托收通知书
0).fBBNG advice of drawing 提款通知书；汇票通知书
X0y?<G1( a advice of payment 付款通知
i>Z|6 5 Advisory Committee [Securities and Futures Commission]
^uyN v-'F 谘询委员会〔证券及期货事务监察委员会〕
E tJ~dL) Advisory Committee on Diversification 经济多元化谘询委员会
VLcyPM@"Q! affidavit 誓章；遗产申报誓章
brg":V1a affidavit of no receipt 述明无收款的誓章
j|VXC(6 P, affiliate 联号；联营公司；附属公司
klgv{_b affiliated company 附属公司；联号；联营公司
n$.1Wk" affirmation [estate duty] 非宗教式宣誓〔遗产税〕
gB]C&Q affordability 负担能力
g!1I21M1~ African Development Bank [AfDB] 非洲开发银行
\f(Y:}9 after-acquired property 事后取得的财产
G*i.a*9<) after-hours dealing 市后交易
?SC3Vzr after-tax profit 税后盈利；税后利润；税后溢利
2X|CuL{] agency agreement 代理协议
m_M wg agency expenses 代理机构的开支
{
EA2 agency fee 代理费
`nT?6gy Agency Law 《代理法》
~TYbP agent 代理人；承销人
C
_8j:Z& agent of company 公司代理人
.aNO( /kO agent's fee 代理人费；经纪费
7w "sJ aggregate 总计；总数；总体数字
}*iAE>; aggregate amount 总款额；总额
89zuL18V aggregate assets and liabilities 总体资产与负债
luW
<V> aggregate at constant price 按固定价格计算的总体数字
h ZoC _\ aggregate demand 总需求
g-."sniP$g aggregate gross position 总持仓量
|/@0~O(6 aggregate limit 总限额
A)8rk_92Q aggregate of salaries tax 合计薪俸税
mR" uhm}q aggregate performance 总体表现；总体业绩
{bN Y aggregate supply 总体供应
o;3j:# 3 | aggregate surplus 总盈余
-NAmu97V} aggregate total 整体总额
;K3d' U aggregate value 总值；合计价值
<O ;&qT*b aggregated basis 合计基准
}dy9I H aggregated net chargeable income 合计应课税入息实额
oG!6 }5 aggregation 合并计算；合计；总和
RNGO~:k?r aggregation of incomes of husband and wife 夫妇入息合并计算
P,(9c yS{ aggregation of property 财产的总和
~\2;i]| agio 差价；贴水
ucw`;< d8 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》
7g-Dfg.w Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
4Mk8Cpz 《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》
Y |mW. Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
1{^CfamF 《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》
[!W5}=^H Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
y'^F,WTM 《香港政府和大韩民国政府关于相互促进和保护投资协定》
neF8V"-u& agreement for a settlement 授产协议
a;%I\w;2 agreement for assignment 转让协议
5)w4)K-% agreement for sale 售卖协议；买卖协议
SGt5~T xj agreement for sale and purchase 买卖协议
O47PkP8 agreement for the payment of interest 支付利息协议
TZe+<~4*i% agreement for the repayment of money 还款协议
wY/bA}% agreement of reinsurance 再保险协议
JlUb0{8PE Agricultural Bank of China 中国农业银行
K k 7GZ air passenger departure tax 飞机乘客离境税
2zhn`m Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
^[#=L4 airport tax 机场税
L/ ~D<V alcohol duty 酒精税
k=e`*LB\ alienation 让与；让渡；转让
&1P(O\ d alimony 生活费；赡养费
F "I*-!o All Ordinaries Index [AOI] 所有普通股指数
y>`5Kyj3-@ all risks 全险；综合险
}7%9}2}Iw All Sales Record for Stock Market 《股票市场成交报告》
E-^2"j >o Allied Capital Resources Limited 新联财务有限公司
rR\;G2p) all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Hj2<ZL allocation letter 拨款信件
Hoj8okP allocation of fund 分配款项；预留款项
xWDR72 6 allocation of profit 利润分配；溢利分配
fTcY"A,2 allocation warrant 拨款令
B;V5x/ allotment 分配；配股
~Po<(A}`f allotment notice 股份配售通知；配股通知
4 h;4!I| allotment of shares 股份分配
n , CD allowable 可获宽免；免税的
DY8(g=TI|1 allowable business loss 可扣除的营业亏损
Yr=8! iR $ allowable expenses 可扣税的支出
sds}bo
allowance 免税额；津贴；备抵；准备金
s'TY[ allowance for debts 债项的免税额
Y~}5axSPH allowance for depreciation by wear and tear 耗损折旧免税额
"mR*7o$| allowance for funeral expenses 殡殓费的免税额
+>!V ] S allowance for inflation 为通货膨胀而预留的款项；通胀准备金
S nW7 x allowance for repairs and outgoings 修葺及支出方面的免税额
:<H8'4> allowance to debtor 给债务人的津贴
Hte[TRb M alteration of capital 资本更改
z?4=h Sy alternate trustee 候补受托人
4Ac}(N5D@ amalgamation 合并
)9B:Y;>) ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
F NC[59 ambit of charges 征税范围；收费范围
#ra*f~G amended valuation 经修订的估值
+Juh:1H American Commodities Exchange 美国商品交易所
6| 5H=*)DH American Express Bank Limited 美国运通银行
`^x 9(i/NE American Stock Exchange 美国证券交易所
H'Nq#K amortization 摊销
-G-3q6A amount due from banks 存放银行同业的款项
BKay*!'PX amount due from banks abroad 存放海外银行同业的款项
~ ltg amount due from holding companies 控股公司欠款
`]jqQr97 amount due from local banks 存放本港银行同业的款项
o5SQ1;`
amount due to banks 银行同业的存款
my Ie_k,F amount due to banks abroad 海外银行同业的存款
W&YU^&`Yr amount due to holding companies 控股公司存款
_lX8K:C ( amount due to local banks 本港银行同业的存款
AL XTR%f amount due to outport banks 外埠银行同业的存款
zW5C1:.3K amount for note issue 发行纸币的款额
b1xpz1 amount of bond 担保契据的款额
&))\2pl amount of consideration 代价款额
0elxA8Z~e amount of contribution 供款数额
vQgq]mA? amount of indebtedness 负债款额
BZ+;n
|<r amount of principal of the loan 贷款本金额
6W eM rWx amount of rates chargeable 应征差饷数额
!p',Za amount of share capital 股本额
7 \X$7 amount of sums assured 承保款额
{~_ Y _- amount of variation 变动幅度
Rk A8 amount of vote 拨款数额
WI&lj<* amount payable 应付款额
gw+eM,Yp amount receivable 应收款额
gfN2/TDC]P Amsterdam Stock Exchange 阿姆斯特丹证券交易所
epk D*7 analysis 分析
R!6 =7 ancillary risk 附属风险
n'M>xq _ annual account 周年帐目；周年帐目报表；年度决算；年结
w"~<h; annual accounting date 年结日期
\J3 /keL annual allowance 每年免税额；年积金；年度津贴；年津
u%B&WwHG annual balance 年度余额
'1-maM \r annual disposable income 每年可动用收入
=ewy Q
annual estimates 周年预算
:I Z"D40m" annual fee 年费
JYJU&u annual general meeting 周年大会
~x#vZ= ]8 annual growth rate 年增率；每年增长率
N}x9N. annual long-term supplement 长期个案每年补助金
Xb,T{.3@ annual pensionable emolument 可供计算退休金的年薪
) M:)y annual report 年报
;& S;%W>| Annual Report on the Consumer Price Index 《消费物价指数年报》
q=4Bny0 annual return 周年报表；周年申报表；每年报税表格
\k; n20\u Annual Return Rules 《周年报表规则》
<<,>S&/ annual review of consumer prices 每年消费物价回顾
mp1ttGUtM annual roll-forward basis 逐年延展方式
QIK
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`N'V#)Pi annual statement 年度报表；年度决算表
,[ l`zp Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
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rT4{ annuitant 年金受益人
Jzex]_:1~ annuity 年金
w7
*V^B annuity contract 年金合约
)/ >A6A: annuity on human life 人寿年金
A
gWPa.'3 antecedent debt 先前的债项
u-:Ic.ZV ante-dated cheque 倒填日期支票
'SV7$, mK@ anticipated expenditure 预期开支
" r$ /
anticipated net profit 预期纯利
)];aI A$ anticipated revenue 预期收入
tJ'iX>9 I anti-inflation measure 反通货膨胀措施
snC/H G 7 anti-inflationary stance 反通货膨胀立场
FnE6?~xa
apparent deficit 表面赤字
wk @,wOt apparent financial solvency 表面偿债能力
[_.n$ p- apparent partner 表面合伙人
24B<[lSK application for personal assessment 个人入息课税申请书
iKAusWj application of fund 资金应用
3i=Iu0 application to release as liquidator and to destruct the books of accounts and documents
|8U;m:AS 申请免除清盘人职务及毁灭帐簿与文件
B<,YPS8w appointed actuary 委任精算师
Z h' &-c_J appointed auditor 委任核数师；委任审计师
d1G8*YO@ appointed trustee 委任的受托人
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M:r0_ appointer 委任人
Qi hdn66 apportioned pro rata 按比例分摊
Vte EDL /w apportionment 分配；分摊
# { PmNx%M Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
p pN} k)m apportionment formula 分摊方程式
K Y.ZT2k apportionment of estate duty 遗产税的分摊
76@qHTh } appraisal 估价；评估
Q2QY* A appreciable growth 可观增长
f~ U.a.Fb appreciable impact 显着影响
>5ChcefH appreciable increase 可观增长
, ;jGJr appreciation 增值；升值
8ObeiVXf) appreciation against other currencies 相对其他货币升值
f^b K=# appreciation of the exchange value of Hong Kong dollar 港元汇值上升
^sClz*%? appreciation tax 增值税
q>s`uFRg( appropriation 拨款；拨用；拨付
,:GN;sIXg appropriation account 拨款帐目
*y]+d K&- Appropriation Bill 拨款法案
K{=PQ XSU appropriation-in-aid system 补助拨款办法
:L:&t,X approved assets 核准资产
fY W|p<Q0 approved basket stock 认可一篮子证券
4XJiIa? approved budget 核准预算
Gquuy7[& approved charitable donation 认可慈善捐款
$NG++N approved charitable institution 认可慈善机构
Mvcfk$pA approved currency 核准货币；认可货币
ar ^i|`D approved estimates 核准预算
Or+p%K}-7 approved estimates of expenditure 核准开支预算
:YO@_ approved overseas insurer 核准海外保险人
sWqM?2 g approved overseas trust company 核准海外信托公司
cUk*C approved pooled investment fund 核准汇集投资基金
\?lz&< approved provident fund scheme 认可公积金计划
5v
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Oq approved provision 核准拨款
fZ{[]dn[ approved redeemable share 核准可赎回股份
|FNCXlgZ approved regional stock 认可地区性证券
`JURQ:l)3^ approved retirement scheme 认可退休金计划
Nne o{j approved subordinated loan 核准附属贷款
r{K;|'d%h arbitrage 套戥；套汇；套利
(f#b7O-Wn arbitrageur 套戥者；套汇者
=RsXI&&vh arbitrary amount 临时款项
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arrangement 措施；安排；协定
`u_Qa arrears 欠款
0. ;}]v arrears of pay 欠付薪酬
EgM*d)X arrears of revenue 逾期未收税款；逾期未收的帐项
JL^2l$up articles of association 组织章程；组织细则；组织章程细则
',=g; Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
5V5w:U>_z ascertainment of profit 确定利润
S Xr%kndS "Asia Clear" “亚洲结算系统”
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7 f` Asia Commercial Bank Ltd. 亚洲商业银行有限公司
zT9JBMNE: Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
j*R,m1e8 Asian Development Fund [ADF] 亚洲发展基金
"484 n/D Asian dollar bond 亚洲美元债券
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Asian dollar market 亚洲美元市场
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Asian dollar rate 亚洲美元利率
@g-Tk Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
MMQ;mw=^] Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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asked price 沽盘；喊价；索价；卖方报价
n/Dp"4H%q assessable income 应评税入息
/-M@[p& assessable loss 应评税亏损
,kM)7!]N assessable profit 应评税利润
/X*oS & -M assessable value 应评税值
zfI}Q}p assessed profit 估定利润
Acm<-de assessed value 经评估价值
cP>o+- ) assessment 评税；评定；估价；评税单
m$2<`C= assessment number 评税编号；估价编号
q1{H~VSn" assessment of additional tax 补加税评税
^{yk[tHpS assessment of performance 业绩评估；实绩评价
{2KFD\i\ Assessor 评税主任
EL{vFP asset price bubbles 资产价格泡沫
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:N!suP3 asset-backed securities 具资产保证的证券
T)iW`vZg8 assets accretion 资产增值
S4o$t -9l assets and liabilities 资产与负债
tkKJh !Q7 assets betterment statement 资产递增表；资产改进表
{6Au3gt/ assets lending 实物放款；有抵押贷款
rofNZ;nu assets of the company passing on the death 死者去世时转移的公司资产
q_fam,9 assets pledged as security for liabilities 用作负债抵押的资产
gAb D7SE assets portfolio 资产投资组合
aUopNmN assets price 资产价格
vqd X^m^PY assets quality 资产质素
I PCGt{B~ assets realization 资产变现
\XzM ^K3 assets refinancing arrangement 资产再集资安排
_^ |2}t assets securitization 资产证券化
[k%4eO2p " assets situated outside Hong Kong 在香港以外地方的资产
4=<*Vd`p assets stripping 削减资产；拆卖资产
[ .,>wo~ assets value 资产值
LlYTv% I assignee 承让人
2I' ~2 o assignment 转让；转让书；转让契
gzn^#3 b assignment of interest 权益转让
K\?]$dK5 assignment of letters patent and trade mark 专利证书及商标转让
DBH#)4do@ assignment of property 物业转让；物业转让书
&#{dWOb h assignment right 转让权
r6.d s^ assignor 转让人
~/#1G. H associate 有联系的人；有关连人士；相联者；合伙人；联系人
mTDVlw0dh Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
e@<?zS 6 associate member 附属会员
/n,a?Ft^N) associated body corporate 相联法人团体
%&<LNEiUN associated company 相联公司；联属公司
(P|pRVO associated corporation 相联法团
!nf-}z e{ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
t+ Bf# : 公认会计师公会〔英国〕
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Association of Futures Exchange Brokers 香港期货经纪协会
GZ #a j| Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
]$iqa" { association of underwriters 承保人组织
:$r ^_ assumption of control 接管
YA]5~ ZE\ assurance 担保；保险；转易；转易书
KLWDo%%u assurance of interest 权益的转易
0Q9 T3X at 19XX price 按一九ＸＸ年价格计算
)xU-;z0"~ at a discount 按赔价计算；按贴水价格计算；打折扣
6;b9sw mh at a premium 按溢价计算；按升水价格计算
XP?rOOn at call 通知付款；按通知
ssQ BSbx at constant market price 按固定市价计算
2\ <.0 at constant price 按固定价格计算
p s|)cW3` at cost 按成本计算
kGYTl,A{ at current market price 按当时市价计算；按现时市价计算
tln37vq at current price 按当时价格计算；按现时价格计算
5]Ajf;W \ at factor cost 按要素成本计算；按生产要素成本计算
}FqA ppr at money-of-the-day price 按付款当日价格计算
r?$ ?;%|C at or better 按指定或较佳价位〔买卖指令〕
w}c Y6O,1 at par 按面值计算；平价
<yUstz,Xu^ at sight 见票即付
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$({C at the close 按收市盘
KA s 1(oG at the opening 按开市盘
\3YO<E!t attestation 见证；见证条款
(g!p>m!Z at-the-money option 平价期权
UK[v6".^h attorney 受权人；受托代表人
J5M+FwZq attornment 新拥有人承认书
?\= /$ Gt attributable profit 可归属利润
`C E^2 attributable share value 可归属股份价值
J>vMo@ Auckland Stock Exchange 奥克兰证券交易所
<'U]`L p auction 拍卖
Qx3eLfm auctioneer 拍卖商
\%jVg\4 ' audit 审计；核数
, \)a_@@k Audit Commission 审计署
+>f<EPGn Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
YUWn ;# 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〕
E+95WF|4k" audit review 帐目审查
cQN s L Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
]2SI!Ai7 audited account 审计帐目；经审计的帐目
/B3R1kNf| audited annual account 经审计的周年帐目
^C)n$L>C0 audited balance sheet 经审计的资产负债表
'-$XX%TOAc auditor 核数师；核数主任；审计师
R qip kx auditor's certificate 核数师证明书；审计师证明书
tfO#vw, @ auditor's report 核数师报告；审计师报告
+C]&2zc. Aussie bond 澳元债券
j{ ++6<tr austerity budget 紧缩预算
?X$, fQ#F| Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
giY80!GX Australia All Ordinaries Index 澳洲所有普通股票指数
3INI?y}t Australian Dollar [AUD] 澳元
xl9aV\W Australian Options Market 澳大利亚期权市场
K,ej%Vtz Australian Securities Commission 澳洲证券事务监察委员会
sy* y\5yJ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
\K 2*Q&> Australian Stock Exchange 澳大利亚证券交易所
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h! Austrian Schilling [ATS] 奥地利先令
z9/G4^qF authentication 认证；鉴证
BHDML.r }M authority to purchase 委托购买证；委购书
9=l.T/?sf authorization 认可；核准；授权；授权书
JAc_kl{4O authorization by direction 指示授权
R[tC ^]ai authorization by instruction 指令授权
l: | D,q authorization by warrant 令状授权
1%[_` J;>Z authorization of unit trust 单位信托的认可
X@N$Z{ authorized agent 指定代理人
U\@A _
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w*7|dZk{ authorized clerk 出市员
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authorized dealer 认可交易商
Tb;d .^ authorized financial institution 认可财务机构
R{Y zH56M authorized fund 认可基金
]$-cMX authorized fund house 获授权的基金公司；认可基金公司
w&h 2y4 authorized institution 认可机构
&7mW9] authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
.1 )RW5|c authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
I5ss0JSl/ authorized insurer 获授权保险人；获认可承保人
={2!c0s authorized investment 特准投资项目
nwI3| & authorized person 获授权人
gO?44^hMe authorized representative 获授权代表
eP 1nUy=T authorized share capital 法定股本
5/><$06rq automated quotation system 自动报价系统
^?"\?M1 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
b p<^ R 自动交易系统〔香港期货交易所有限公司〕
l(W[_ D automatic adjustment mechanism 自动调整机制
4Aes#{R3v automatic adjustment system 自动调整系统
V)M1YZV{ Automatic Clearing House 自动票据交换所
5X.ebd;PT automatic exchange rates accumulation system 自动化汇率累集系统
% ~ ]xuP[ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Pf _F59" automatic teller machine [ATM] 自动柜员机
4p`XG1Pt autopay 自动转帐
#EO1`9f48x available assets 可用资产
e9pOisZ;8 available fiscal reserve 现存财政储备
JNI>VP[c available profit 可用利润
?WI3/>:< Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
I_)*)d44_ average 平均；平均数；海损
fN%j J-[d average basic salary 平均基本薪金
MZ v]s average consumer expenditure 平均消费开支；一般消费开支
UM%o\BiO average cost 平均成本
FjfN3#qlg average cost of land production 增辟土地平均成本
9W7#u}Z average daily turnover 平均每日成交额
j|fd-<ng average daily wage rate 平均每日工资率
le)DgIT>= average expenditure pattern 平均开支模式
8ip7^ average growth rate 平均增长率
5MTgK=c average net fixed assets 固定资产平均净值
L m*VN~2 average of relatives 相对价格平均数
CJknJn3m& average price 平均价格
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l% Sn#\ average propensity to consume 平均消费倾向；一般消费倾向
^>& k]T` average propensity to save 平均储蓄倾向；一般储蓄倾向
NUJ~YWO; average rate 平均率
Wl"0m1G average revenue 平均收入；平均收益
t G.(flW, average stock 平均库存；平均存货
m4w ') r~ average yearly rent 平均年租
)emOK S avoidance of double taxation 避免双重课税
t@oK~ Nr avoidance of tax 避税
