A:
3{ .9O$ A share Ａ股；甲类股份
=@bXGMsV! abatement of tax 减税；减扣免税额
K~7'@\2
? ABN AMRO Bank N.V. 荷兰银行
e 7Yb=/F above-the-line expenditure 线上项目支出；经常预算支出
M \ :"~XW above-the-line receipt 线上项目收入；经常预算收入
?whRlh ABSA Asia Limited 南非联合亚洲有限公司
3c1o,2 absolute change 绝对数值变更
2z.k)Qx!Z absolute expenditure 实际开支
^AovkK(p absolute guideline figure 绝对准则数字
# n U@hOfg absolute interest 绝对权益
SlH7-"Ag absolute order of discharge 绝对破产解除令
,2=UuW"K absolute profit margin 绝对利润幅度
,m #@%fa absolute value 实值；绝对值
;s}-X_ O< absolutely vested interest 绝对既得权益
x(C]O, absorbed cost 已吸收成本；已分摊成本
> xxXPvM<` absorption 吸收；分摊；合并
0!3!?E < absorption rate 吸收率；摊配率；分摊率
Da9* / ACB Finance Limited 亚洲商业财务有限公司
<wIp $F. acceptable form of reciprocity 合理的互惠条件
6LSPPMM acceptable rate 适当利率；适当汇率
\_iH4<#> acceptance agreement 承兑协议
7VEt4 acceptance for honour 参加承兑
Ig40#pA acceptor 承兑人；接受人；受票人
E'S<L|A/ acceptor for honour 参加承兑人
8.Pcr< accident insurance 意外保险
eLHa 9R{)B Accident Insurance Association of Hong Kong 香港意外保险公会
D6 C -x accident insurance scheme 意外保险计划
Pur"9jHa4 accident year basis 意外年度基准
Hl%+F 0^? accommodation 通融；贷款
- L^0-g accommodation bill 通融票据；空头票据
Mft0D j/ accommodation party 汇票代发人
w3>Y7vxiz` account balance 帐户余额；帐户结余
,gFL Wb`B' account book 帐簿
HB/
_O22 account collected in advance 预收款项
&%_y6}xI w account current book 往来帐簿
" Qiq/"h account of after-acquired property 事后取得的财产报告
#Pe \Z/ account of defaulter 拖欠帐目
kphy7> Km account payable 应付帐款
zJB+C=]D7H account payee only [A/C payee only] 只可转帐；存入收款人帐户
Z'*G'/* account receivable 应收帐款
M]8eW account receivable report 应收帐款报表
|-SI(Khjk account statement 结单；帐单；会计财务报表
jzu l{'g account title 帐户名称；会计科目
z1}tC\9'% accountant's report 会计师报告
fzGZ :L Accountant's Report Rules 会计师报告规则
!5g) 3St accounting and auditing procedure 会计与审计程序；会计与核数程序
4wM$5 Accounting Arrangements 《会计安排》
j`LT`p"9S accounting basis 会计基础
9hz7drhR;\ accounting by Official Receiver 破产管理署署长呈交的帐目
oHP >v_ X Accounting Circular 《会计通告》
?z4uze1 accounting class 会计类别
-r 6(=A accounting date 记帐日期；会计结算日期
Ep v3/ `I accounting for money 款项核算
<.y^ Accounting Officer 会计主任
O"2wV +9 accounting period 会计报告期；会计期
| -cALQ accounting policy 会计政策；会计方针
NO0[`jy( accounting practice 会计惯例
>$k 4@eg! accounting principle 会计准则
6`$,-(J= accounting record 会计记录
EF_h::A_ accounting report 会计报告
{ra Esb-X Accounting Services Branch [Treasury] 会计事务部〔库务署〕
[nhLhl4S Accounting Society of China 中国会计学会
O*+w_fox accounting statement 会计报表
d ~Z:$&r accounting system 会计制度；会计系统
5sf fDEU]A accounting transaction 会计事项；帐务交易
kBDe*K.V accounting treatment 会计处理
Poylq] F accounting year 会计年度
D @YM}HXuj accretion 增值；添加
4`^TC[ accrual 应计项目；应累算数目
{~B4F}ES accrual basis 应计制；权责发生制
TZ [F u{gZ accrual basis accounting 应计制会计；权责发生制会计
$fU/9jTa accrue 应累算；应计
a*$ 1la'Uf accrued benefit 应累算利益
duiKFN YN accrued charges 应计费用
c,[qjr#\> accrued cumulative preference share dividend 应累算的累积优先股股息
G`3vH, accrued expenses 应累算费用
#h5Hi9LKf accrued interest payable 应付利息；应计未付利息
-mWw.SfEZ accrued interest receivable 应收利息；应计未收利息
$48[!QE accrued right 累算权益
i,U-H\p& accruing profit 应累算的利润
^/5E773 accumulated fiscal reserve 累积财政储备
! 513rNO accumulated profit 累积利润；滚存溢利
Wpg?%+Y accumulated reserve 累积储备
Z?G 3d(YT accumulation of surplus income 累积收益盈余
01SFOPuR%( acquired assets 既得资产
;j Y'z5PH5 acquisition 收购；购置；取得
wtgO;w acquisition cost 购置成本
\`<s@U acquisition expenses 购置费用
Liz 6ob acquisition of 100% interest 收购全部股权
8xGkh?% acquisition of control 取得控制权
P[|B WNei acquisition of fixed assets 购置固定资产
}@Ll!, acquisition of shell “买壳”
A.'`FtV acquisition price 收购价
hTNYjXj act of God 天灾
7UEy L
}N acting partner 执事合伙人
1J!tcj1( active market 买卖活跃的市场；交投畅旺的市场；旺市
5G]#'tu active partner 积极参与的合伙人
{(zL"g46 active trading 交投活跃
G){1`gAhNJ actual circulation 实际流通
zqE8PbU0M; actual cost 实际成本
YM4U.! 4o actual expenditure 实际开支；实际支出
%y^ Kw actual income 实际入息；实际收入；实际收益
})=c:h & actual market 现货市场
s- YV_ actual price 现货价；实际价格
_o=`-iy9 actual profit 实际利润
\2LA%ZU actual quotation 实盘；实际价位；实际报价
^!s}2GcS` actual year basis 按实际年度计算
daokiU+l2 actuals 实货
? _h#> actuarial investigation 精算调查
":#A>L? l actuarial principle 精算原则
\Jj'60L^ actuarial report 精算师报告
bKTwG@{/k Actuarial Society of Hong Kong 香港精算学会
)8A=yrTIT actuarial valuation 精算师估值
A<G ; actuary 精算师
V 1+o3g{} ad referendum agreement 暂定协议；有待覆核的协定
EXM/>P G ad valorem duty 从价税；按值征税
eVbh$cIrZ ad valorem duty system 从价税制
:-jP 8X ad valorem fee 从价费
eC1c`@C: ad valorem tariff 从价关税
EPUJa~4 additional allowance 额外免税额
[7t0[U~3? additional amount for unexpired risk 未过期风险的额外款额
<a/ZOuBzZ additional assessable profit 补加应评税利润
;{) @ghD additional assessment 补加评税
:WKyEt!3 additional commitment 额外承担
,C1 2SM*@ additional commitment vote 额外承担拨款
(V |q\XS additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Yv`1ySR additional dependent parent allowance 供养父母额外免税额
]H@uuPT! additional provision 额外拨款
(G b{ckzs additional stamp duty 附加印花税
Q,LWZw~" additional tax 补加税罚款；补加税款
'&L
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
[>QsMUvak adjudged bankrupt 被裁定破产
Z( clw adjudicated bankrupt 裁定破产人
N`mC_) adjudication fee 裁定费；评定印花税额手续费；评估契据费
=P+wp{?AN| adjudication of bankruptcy 裁定破产；宣告破产
cH8H)55F adjudication of insolvency 裁定无力偿还债务
0eu$ oel- adjusted actual 经调整的实数；调整后的实数
=GS_ G;Dz adjusted current assets 经调整的流动资产；调整后的流动资产
-wHGi adjusted figure 经调整的数字；调整后的数额
uX 5B>32 adjusted liabilities 经调整的负债；调整后的负债
x +j/v5 adjusted loss 经调整的亏损；调整后的亏损
5D@ Q1 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
Q?'W >^*J adjusted profit 经调整的利润；调整后的利润
&I">{J< adjusted surplus 经调整的盈余额；调整后的盈余额
oGjYCVc adjusted value 经调整的价值；调整后的价值
Y&Nv>o_}5 adjustment 调整；修订；理算〔保险〕
%4g4 C# adjustment centre 调剂中心
ynz5Dy.d; adjustment lag 调整过程的时间差距；调整时差
;]ZHD$ g adjustment mechanism 调整机制
bsS| !KT adjustment of loss 亏损调整
E52:c]<'m adjustment process 调整过程；调整程序
ZCq\Zk1O& adjustment range 调整幅度
mgl'
d administered exchange rate 受管制汇率
`1}yB Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
D2mAyU - administration expenses 行政费用
\ VzQ1B>k administration fee 手续费；行政费
J +Y|# U administration in bankruptcy 破产管理
|@4h z9~3 administration order 遗产管理令
Kof-;T administrator 管理人；遗产管理人
J'oz P ^N administrator of the estate 遗产管理人
I,q~*d admission of debt 债项承认书
Gl\RAmdc admission of proof 接纳债权证明
3uiitjA] advance 放贷款项；垫付款项；预支款项；预付款项
7PPsEU:rf advance account 暂支帐目；预付款帐户
&5CeRx7% advance compensation 预付补偿金
]$X=~ >w advance from shareholder 股东垫款
.
*+7xL advance pending reimbursement 预支以待日后付还
bJu,R-f advanced economy 先进经济体系
TuPxyB advancement 预付；预付财产
u(Q(UuI advances warrant 垫款令
).6/ii9gt advancing 贷出
.oOt(K + adverse balance 逆差
qdnNapWnc adverse exchange 逆汇
+mel0ZStS advertisement addressed to shareholders 在报章刊登的致股东通告
R }YryzV5 advice for collection 托收通知书
m=b+V#4i( advice of drawing 提款通知书；汇票通知书
8IcQpn# advice of payment 付款通知
e5y`CXX Advisory Committee [Securities and Futures Commission]
1;sAt;/W8 谘询委员会〔证券及期货事务监察委员会〕
_ 25]>D$ Advisory Committee on Diversification 经济多元化谘询委员会
6#-; , 2 i affidavit 誓章；遗产申报誓章
S`PSFetC affidavit of no receipt 述明无收款的誓章
Nr7.BDA affiliate 联号；联营公司；附属公司
l`G:@}P>G affiliated company 附属公司；联号；联营公司
-x5bdC(d affirmation [estate duty] 非宗教式宣誓〔遗产税〕
;:YjgZ:+Q] affordability 负担能力
YXOD
fd%L African Development Bank [AfDB] 非洲开发银行
B#lj8I^| after-acquired property 事后取得的财产
DD3yl\#, after-hours dealing 市后交易
Fgq*3t after-tax profit 税后盈利；税后利润；税后溢利
$e,!fB;B agency agreement 代理协议
x=<>%m5 R agency expenses 代理机构的开支
sm <kb@g agency fee 代理费
F}mwQ%M Agency Law 《代理法》
t$Ji{t- agent 代理人；承销人
Z%d4V< fn agent of company 公司代理人
] nGA1 S{ agent's fee 代理人费；经纪费
"s^@PzQpN aggregate 总计；总数；总体数字
DxG'/5jQ[ aggregate amount 总款额；总额
Y\F H4}\S aggregate assets and liabilities 总体资产与负债
ij SYQ aggregate at constant price 按固定价格计算的总体数字
Vc<n6 aggregate demand 总需求
<GlV!y aggregate gross position 总持仓量
H`..)zL| aggregate limit 总限额
, l"2MXD aggregate of salaries tax 合计薪俸税
%6?}gc_ aggregate performance 总体表现；总体业绩
;qQzF aggregate supply 总体供应
D - EM aggregate surplus 总盈余
f)fw87UPc aggregate total 整体总额
eesLTy D2_ aggregate value 总值；合计价值
yr DYw T aggregated basis 合计基准
6 6;O 3g' aggregated net chargeable income 合计应课税入息实额
R9HS%O6b6 aggregation 合并计算；合计；总和
e/%Y ruzS aggregation of incomes of husband and wife 夫妇入息合并计算
rx) Q] aggregation of property 财产的总和
-B! TA0=oJ agio 差价；贴水
k18V4ATE] 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》
vK/Z9wR*05 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
WW z ns[$f 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
oMf h|B Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
l$@lk?dc 《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》
1a4 $.
{ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
!0_Y @>2 《香港政府和大韩民国政府关于相互促进和保护投资协定》
q&x#S_! agreement for a settlement 授产协议
"lAS
<dq agreement for assignment 转让协议
~UFsi VpL agreement for sale 售卖协议；买卖协议
mjc:0hH agreement for sale and purchase 买卖协议
09i[2n;O agreement for the payment of interest 支付利息协议
7guxkN# agreement for the repayment of money 还款协议
Unk+@$E& agreement of reinsurance 再保险协议
&?pAt30K: Agricultural Bank of China 中国农业银行
bm|8Jbsb & air passenger departure tax 飞机乘客离境税
jt*@,+e| Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
J x7^|A airport tax 机场税
'S>Jps@ alcohol duty 酒精税
\}c50}#0 alienation 让与；让渡；转让
9&jNdB alimony 生活费；赡养费
Z k_&Kw| All Ordinaries Index [AOI] 所有普通股指数
1 .CYs< all risks 全险；综合险
G9%4d;uFT All Sales Record for Stock Market 《股票市场成交报告》
fQ ) ;+ Allied Capital Resources Limited 新联财务有限公司
wEqCuhZ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
6f1Y:qK'@ allocation letter 拨款信件
(b5af_ c allocation of fund 分配款项；预留款项
3_:k12%p allocation of profit 利润分配；溢利分配
KLB?GN?Pb allocation warrant 拨款令
ax }Xsk_ allotment 分配；配股
]P5u:~U allotment notice 股份配售通知；配股通知
BGOI allotment of shares 股份分配
YkbLf#2AE| allowable 可获宽免；免税的
u{^Kyo#v allowable business loss 可扣除的营业亏损
H2-( allowable expenses 可扣税的支出
bBL"F!. allowance 免税额；津贴；备抵；准备金
}3e+D allowance for debts 债项的免税额
\6L=^q= allowance for depreciation by wear and tear 耗损折旧免税额
P40 eK0 e6 allowance for funeral expenses 殡殓费的免税额
v-@@>?W- allowance for inflation 为通货膨胀而预留的款项；通胀准备金
j$Co-b1 allowance for repairs and outgoings 修葺及支出方面的免税额
p `Z7VG allowance to debtor 给债务人的津贴
2 1Opx~T3 alteration of capital 资本更改
/ GNYv* alternate trustee 候补受托人
Gd 9B amalgamation 合并
C\K-- ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
= $ J2 ambit of charges 征税范围；收费范围
H|?`n
u iD amended valuation 经修订的估值
P@ u%{ American Commodities Exchange 美国商品交易所
NmXTk+,L# American Express Bank Limited 美国运通银行
qlP=Y .H American Stock Exchange 美国证券交易所
s:{% 1 / amortization 摊销
*a4eL [ amount due from banks 存放银行同业的款项
U^I'X7`r amount due from banks abroad 存放海外银行同业的款项
fx5v aM! amount due from holding companies 控股公司欠款
pj`-T"Q amount due from local banks 存放本港银行同业的款项
pDT6>2t amount due to banks 银行同业的存款
$cedO'] amount due to banks abroad 海外银行同业的存款
v'=APl+_ amount due to holding companies 控股公司存款
)i>KgX amount due to local banks 本港银行同业的存款
BGS6uV4^> amount due to outport banks 外埠银行同业的存款
~b/>TKn+ amount for note issue 发行纸币的款额
mB`r6'#= amount of bond 担保契据的款额
&,xM;8b amount of consideration 代价款额
7v_e"[s~ amount of contribution 供款数额
Zl*!p Q amount of indebtedness 负债款额
1-fz564 amount of principal of the loan 贷款本金额
Zx{'S3W amount of rates chargeable 应征差饷数额
z~al
h?H amount of share capital 股本额
Bc@e ;k@i amount of sums assured 承保款额
R
_%pR_\ amount of variation 变动幅度
OX2 \H amount of vote 拨款数额
gsAO<Fy amount payable 应付款额
,\ i q'}i amount receivable 应收款额
f]ef 1 # Amsterdam Stock Exchange 阿姆斯特丹证券交易所
E'}$'n?: analysis 分析
.[!
^ L ancillary risk 附属风险
|i I`p-L9 annual account 周年帐目；周年帐目报表；年度决算；年结
_!ed.h.r: annual accounting date 年结日期
;K!Or annual allowance 每年免税额；年积金；年度津贴；年津
Z:{Z&HQC annual balance 年度余额
;f?bb*1 annual disposable income 每年可动用收入
kaLRI|hC annual estimates 周年预算
L.'N'-BV annual fee 年费
l/5/|UE9
annual general meeting 周年大会
`N 0E;=g annual growth rate 年增率；每年增长率
~ cz t= annual long-term supplement 长期个案每年补助金
P:+:Cm< annual pensionable emolument 可供计算退休金的年薪
Syb:i(Y annual report 年报
iGIaZ!j aW Annual Report on the Consumer Price Index 《消费物价指数年报》
{i RNnh annual return 周年报表；周年申报表；每年报税表格
"Q( 8FF Annual Return Rules 《周年报表规则》
m,b<b91 annual review of consumer prices 每年消费物价回顾
~[{| s' ) annual roll-forward basis 逐年延展方式
gQ[4{+DSf annual salary 年薪
% WR annual statement 年度报表；年度决算表
- U| 4`{PP 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
s] q fLC annuitant 年金受益人
FpEdwzBb< annuity 年金
ur |2FS7 annuity contract 年金合约
hI
yfF annuity on human life 人寿年金
%k~=iDk@ antecedent debt 先前的债项
iDA`pemmi& ante-dated cheque 倒填日期支票
\[BnAgsF anticipated expenditure 预期开支
E4Sp^, anticipated net profit 预期纯利
AMr 9rB d anticipated revenue 预期收入
R B!g,u anti-inflation measure 反通货膨胀措施
sYL+;(#t anti-inflationary stance 反通货膨胀立场
W*0KAC`m apparent deficit 表面赤字
z{ 8!3>:E apparent financial solvency 表面偿债能力
]5/ C" apparent partner 表面合伙人
&1&*(oi]X application for personal assessment 个人入息课税申请书
8{RiaF8 application of fund 资金应用
b#F3,T__`Y application to release as liquidator and to destruct the books of accounts and documents
>HDK< 1 > 申请免除清盘人职务及毁灭帐簿与文件
?s//a_nL* appointed actuary 委任精算师
)`)cB)s appointed auditor 委任核数师；委任审计师
86 i =N _ appointed trustee 委任的受托人
0bor/FU-d appointer 委任人
-(jcsqDk apportioned pro rata 按比例分摊
L\UYt\ks apportionment 分配；分摊
$I'ES#8P6 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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apportionment formula 分摊方程式
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/#a$4 }2L appraisal 估价；评估
l!b#v` appreciable growth 可观增长
JkKI/ 5h appreciable impact 显着影响
nm)F tX|A appreciable increase 可观增长
<K43f#% appreciation 增值；升值
Bn.8wMB appreciation against other currencies 相对其他货币升值
/1Eg6hf9B appreciation of the exchange value of Hong Kong dollar 港元汇值上升
8WvT0q>] appreciation tax 增值税
@!S5FOXipZ appropriation 拨款；拨用；拨付
|qBo*OcO appropriation account 拨款帐目
~9{.!7KPc Appropriation Bill 拨款法案
Vrnx# j-U appropriation-in-aid system 补助拨款办法
(efH>oY[ approved assets 核准资产
TCVJ[LbJ approved basket stock 认可一篮子证券
|B j b approved budget 核准预算
gG}<l ': approved charitable donation 认可慈善捐款
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-LV:jU approved charitable institution 认可慈善机构
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k,?k37%T] approved estimates 核准预算
_jtBU approved estimates of expenditure 核准开支预算
milU,!7J approved overseas insurer 核准海外保险人
O lP#|x* approved overseas trust company 核准海外信托公司
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IvZG& approved pooled investment fund 核准汇集投资基金
Nz m
7 E] approved provident fund scheme 认可公积金计划
mGIS[_dcs approved provision 核准拨款
G B15 approved redeemable share 核准可赎回股份
j9Lc2' approved regional stock 认可地区性证券
n7 S[ F3 approved retirement scheme 认可退休金计划
3V-pLs| approved subordinated loan 核准附属贷款
$I_aHhKt arbitrage 套戥；套汇；套利
TY? F s- arbitrageur 套戥者；套汇者
+=||c \' arbitrary amount 临时款项
g;-CAd5 arrangement 措施；安排；协定
H]SnM'Y arrears 欠款
Agl[Z>Q arrears of pay 欠付薪酬
zEu*q7 arrears of revenue 逾期未收税款；逾期未收的帐项
4FYws5]$ articles of association 组织章程；组织细则；组织章程细则
NEX\+dtE~0 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
]1klfp,` ascertainment of profit 确定利润
!nTq"d%(W "Asia Clear" “亚洲结算系统”
W<~(ieu:K~ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
km *$;Nli Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
XRZm g " Asian Development Fund [ADF] 亚洲发展基金
3N;X|pa Asian dollar bond 亚洲美元债券
_ W $4Qn+f Asian dollar market 亚洲美元市场
"Li"NxObCA Asian dollar rate 亚洲美元利率
4h-y'&Z Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Gv <K#@9T Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
GSypdEBj+w asked price 沽盘；喊价；索价；卖方报价
$Q62
7 assessable income 应评税入息
Mq$e5&/ assessable loss 应评税亏损
BsxQW`>^y assessable profit 应评税利润
f;QWlh"9 assessable value 应评税值
NbSwn }e_ assessed profit 估定利润
=x= #Etj| assessed value 经评估价值
|S/nq_g] assessment 评税；评定；估价；评税单
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{>-`: assessment number 评税编号；估价编号
5{{u #W%= assessment of additional tax 补加税评税
%KqXtc`O assessment of performance 业绩评估；实绩评价
`*WR[c Assessor 评税主任
GR/
p%Y( asset price bubbles 资产价格泡沫
90Q} 9T\ asset-backed securities 具资产保证的证券
IXg0g<JZ assets accretion 资产增值
@@+\ assets and liabilities 资产与负债
y6$5meh.T assets betterment statement 资产递增表；资产改进表
"S1+mSW> assets lending 实物放款；有抵押贷款
18F7; d N8 assets of the company passing on the death 死者去世时转移的公司资产
l r K5q assets pledged as security for liabilities 用作负债抵押的资产
^"l4 assets portfolio 资产投资组合
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dZ! ,J assets price 资产价格
GQq2;%RrF assets quality 资产质素
lE /" assets realization 资产变现
J PmW0wM assets refinancing arrangement 资产再集资安排
J3C"W7 94} assets securitization 资产证券化
-V(5U! ^B assets situated outside Hong Kong 在香港以外地方的资产
3HWI; assets stripping 削减资产；拆卖资产
)abo5 assets value 资产值
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assignee 承让人
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assignment 转让；转让书；转让契
8$S$*[-a assignment of interest 权益转让
_Nlx)Y R assignment of letters patent and trade mark 专利证书及商标转让
gzxLHPiw assignment of property 物业转让；物业转让书
LvB -%@n assignment right 转让权
nXXyX[c4e assignor 转让人
Y*J,9 associate 有联系的人；有关连人士；相联者；合伙人；联系人
,myl9s Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
EFhe`` associate member 附属会员
p,U.5bX associated body corporate 相联法人团体
H;|^z@RB< associated company 相联公司；联属公司
(C1]R41' associated corporation 相联法团
D[ny%9 : Association of Chartered Certified Accountants [ACCA] [United Kingdom]
" J$vt` 公认会计师公会〔英国〕
wtaeF+u-R- Association of Futures Exchange Brokers 香港期货经纪协会
*joM[ML` 6 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
iN<Tn8-YH6 association of underwriters 承保人组织
4k}u`8 a assumption of control 接管
S&FMFXF@ assurance 担保；保险；转易；转易书
` O-$qT, _ assurance of interest 权益的转易
@32JM S< at 19XX price 按一九ＸＸ年价格计算
yPKeat H] at a discount 按赔价计算；按贴水价格计算；打折扣
g?)9zJ9 at a premium 按溢价计算；按升水价格计算
S' lZ'H / at call 通知付款；按通知
YEQ}<\B\& at constant market price 按固定市价计算
3}2'P C at constant price 按固定价格计算
.(`#q@73 at cost 按成本计算
[T.kwQf4$ at current market price 按当时市价计算；按现时市价计算
D>PB|rS@ at current price 按当时价格计算；按现时价格计算
xrS;06$ at factor cost 按要素成本计算；按生产要素成本计算
58{6k J@ at money-of-the-day price 按付款当日价格计算
S+7>Y? B! at or better 按指定或较佳价位〔买卖指令〕
?=-18@:.ss at par 按面值计算；平价
Od)]FvO at sight 见票即付
yS %J$o& at the close 按收市盘
wYPJji
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O$< kWSC attestation 见证；见证条款
BNnGtVAbZ at-the-money option 平价期权
R=xT \i{4h attorney 受权人；受托代表人
S! 0<a Fh attornment 新拥有人承认书
X*/j na"* attributable profit 可归属利润
ZU5hHah.t attributable share value 可归属股份价值
7jvf:#\LtL Auckland Stock Exchange 奥克兰证券交易所
}]'Z~5T auction 拍卖
Quqts(Q) + auctioneer 拍卖商
C5$1K'X@ audit 审计；核数
9Y3_.qa(. Audit Commission 审计署
c\065#f! Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
>iDV8y 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〕
`a*[@a# audit review 帐目审查
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QD{ { Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
N[~ RWg audited account 审计帐目；经审计的帐目
)\8l6Gw audited annual account 经审计的周年帐目
/z.Y<xOc audited balance sheet 经审计的资产负债表
bODCC5yL auditor 核数师；核数主任；审计师
:dc>\kUIv auditor's certificate 核数师证明书；审计师证明书
#"|</*% > auditor's report 核数师报告；审计师报告
<}&n }|! Aussie bond 澳元债券
IXDj;~GF austerity budget 紧缩预算
A Qw1,tGV Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
(Z fY/ Australia All Ordinaries Index 澳洲所有普通股票指数
YAYPof~A$l Australian Dollar [AUD] 澳元
Usx8
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N`h, 2!(j Australian Securities Commission 澳洲证券事务监察委员会
:?S1#d_ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
V>>"nf,YO Australian Stock Exchange 澳大利亚证券交易所
, 6uON@ Austrian Schilling [ATS] 奥地利先令
|#^wYZO1 U authentication 认证；鉴证
iimTr_TEt authority to purchase 委托购买证；委购书
C4Z}WBS( authorization 认可；核准；授权；授权书
9nN$%(EO5; authorization by direction 指示授权
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authorization by instruction 指令授权
2v\,sHw+- authorization by warrant 令状授权
`q@5d&d`j authorization of unit trust 单位信托的认可
0 z1m!tr authorized agent 指定代理人
~oWCTj- authorized capital 法定资本
}6 *+>? authorized clerk 出市员
US [{
Q authorized dealer 认可交易商
2~h! ouleY authorized financial institution 认可财务机构
fkbHfBp[(A authorized fund 认可基金
M_lQ^7/ authorized fund house 获授权的基金公司；认可基金公司
&mXJL3iN authorized institution 认可机构
z~\ a]MB authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Z?ZiK1) K authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
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K%h9'}pq>1 authorized investment 特准投资项目
@~,&E*X! . authorized person 获授权人
1zqIB")s> authorized representative 获授权代表
+m8CN(c authorized share capital 法定股本
E!n EB(FD automated quotation system 自动报价系统
va 7I_J Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Tw JiYXHw? 自动交易系统〔香港期货交易所有限公司〕
-FftEeo7 automatic adjustment mechanism 自动调整机制
)WuU?Tn& automatic adjustment system 自动调整系统
6Lj= %& Automatic Clearing House 自动票据交换所
\]uD"Jqv# automatic exchange rates accumulation system 自动化汇率累集系统
#}Y$+FtO Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
HqC
1Dkw automatic teller machine [ATM] 自动柜员机
s\O4D*8 autopay 自动转帐
-!V+>.Oh available assets 可用资产
Hz~?"ts@; available fiscal reserve 现存财政储备
Yz7H@Y2i available profit 可用利润
.,[ NJ:l Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
+ }1h average 平均；平均数；海损
&\ 6Buw_ average basic salary 平均基本薪金
gCfAy=-,V average consumer expenditure 平均消费开支；一般消费开支
m.!n|_}] average cost 平均成本
mUSrC U_} average cost of land production 增辟土地平均成本
9j<qi\SSI average daily turnover 平均每日成交额
s2F<H# average daily wage rate 平均每日工资率
}.*"ezaZw average expenditure pattern 平均开支模式
Jy<hTd*q average growth rate 平均增长率
oHh~! #u average net fixed assets 固定资产平均净值
1 1Sflj average of relatives 相对价格平均数
m03D+@F average price 平均价格
JV_VF' average propensity to consume 平均消费倾向；一般消费倾向
bvn %E
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X?'Sh XI average rate 平均率
"}ibH{$lM average revenue 平均收入；平均收益
B}S!l>.z average stock 平均库存；平均存货
K!~j}z* average yearly rent 平均年租
}\
kLh( avoidance of double taxation 避免双重课税
)bqSM&S O avoidance of tax 避税
