A:
6O"?wN%$ A share Ａ股；甲类股份
R9 @Dd abatement of tax 减税；减扣免税额
FOV%\=Hl ABN AMRO Bank N.V. 荷兰银行
C-O~Oi l above-the-line expenditure 线上项目支出；经常预算支出
<#/ r.}.x above-the-line receipt 线上项目收入；经常预算收入
(&t741DN| ABSA Asia Limited 南非联合亚洲有限公司
#; ~`+[y?\ absolute change 绝对数值变更
?-C= _eZJ absolute expenditure 实际开支
g?&_5)& absolute guideline figure 绝对准则数字
=;A p+} absolute interest 绝对权益
s&&8~
)H absolute order of discharge 绝对破产解除令
5-qk"@E W absolute profit margin 绝对利润幅度
v<C Z.-r\j absolute value 实值；绝对值
&B ?TX. absolutely vested interest 绝对既得权益
3>asl5 4 absorbed cost 已吸收成本；已分摊成本
O =m_P}K absorption 吸收；分摊；合并
v % a)nv absorption rate 吸收率；摊配率；分摊率
utOATjB.z ACB Finance Limited 亚洲商业财务有限公司
@{/GdB,} acceptable form of reciprocity 合理的互惠条件
Sp/t[\,' acceptable rate 适当利率；适当汇率
r{2V`h1/| acceptance agreement 承兑协议
cBcfGNTJ~ acceptance for honour 参加承兑
9n 9Z acceptor 承兑人；接受人；受票人
l ld,&N8 acceptor for honour 参加承兑人
+5~5BZP accident insurance 意外保险
>1uo5,wrF Accident Insurance Association of Hong Kong 香港意外保险公会
9bu}@#4* accident insurance scheme 意外保险计划
K
?uH Am accident year basis 意外年度基准
jEU`ko_ accommodation 通融；贷款
q 9+ `pj accommodation bill 通融票据；空头票据
X% JQ_Z accommodation party 汇票代发人
3<F\ 5| account balance 帐户余额；帐户结余
.Z?@;2<l account book 帐簿
T<XGG_NOl account collected in advance 预收款项
8k [=$Ro account current book 往来帐簿
p6S{OUi G account of after-acquired property 事后取得的财产报告
y950Q%B] account of defaulter 拖欠帐目
GO&~)Vh&7 account payable 应付帐款
.kwz$b+h account payee only [A/C payee only] 只可转帐；存入收款人帐户
fL$U%I3 account receivable 应收帐款
8`g@
)]Iy account receivable report 应收帐款报表
*ay&&S* account statement 结单；帐单；会计财务报表
&k53*Wo account title 帐户名称；会计科目
[Ey[A |g accountant's report 会计师报告
a9LK}xc={ Accountant's Report Rules 会计师报告规则
=f~8"j accounting and auditing procedure 会计与审计程序；会计与核数程序
-nK\+bTL} Accounting Arrangements 《会计安排》
lQ&"p+n accounting basis 会计基础
G42J accounting by Official Receiver 破产管理署署长呈交的帐目
A$ 2 A YQ Accounting Circular 《会计通告》
0nOkQVMk> accounting class 会计类别
S fTTB'9 accounting date 记帐日期；会计结算日期
3(o}ulp
accounting for money 款项核算
&BOq%*+ Accounting Officer 会计主任
K<3,=gL9[ accounting period 会计报告期；会计期
iEx
sGn]2 accounting policy 会计政策；会计方针
]F 'o accounting practice 会计惯例
vC#_PI accounting principle 会计准则
fl@=h[g#t accounting record 会计记录
x)}. @\&% accounting report 会计报告
)\aCeY8o Accounting Services Branch [Treasury] 会计事务部〔库务署〕
ce 56$L8[ Accounting Society of China 中国会计学会
7l%]O}!d) accounting statement 会计报表
9N[(f-` accounting system 会计制度；会计系统
"%zb>`1s accounting transaction 会计事项；帐务交易
t@(:S6d accounting treatment 会计处理
xxy
(#j$ accounting year 会计年度
b?^CnMO accretion 增值；添加
U~CG( 9 accrual 应计项目；应累算数目
WNnB
s accrual basis 应计制；权责发生制
SH ow~wxw accrual basis accounting 应计制会计；权责发生制会计
vQH 6CB" accrue 应累算；应计
C\`*_t accrued benefit 应累算利益
|(eRv?Qy@ accrued charges 应计费用
sim D<&p accrued cumulative preference share dividend 应累算的累积优先股股息
!&(^R<-id accrued expenses 应累算费用
!#[B#DZc( accrued interest payable 应付利息；应计未付利息
Z:( Zy accrued interest receivable 应收利息；应计未收利息
]nIH0k3y accrued right 累算权益
;9&#Sb/ accruing profit 应累算的利润
;6) Onwx accumulated fiscal reserve 累积财政储备
Ot<vn34mt: accumulated profit 累积利润；滚存溢利
y/vGt_^;3< accumulated reserve 累积储备
xcHuH -} accumulation of surplus income 累积收益盈余
3a Y^6& acquired assets 既得资产
y|b&Rup acquisition 收购；购置；取得
'G)UIjl acquisition cost 购置成本
y 1 qJ acquisition expenses 购置费用
faIHmU acquisition of 100% interest 收购全部股权
/ biB *Z acquisition of control 取得控制权
/LK,: 6 acquisition of fixed assets 购置固定资产
" L9yG: acquisition of shell “买壳”
< C1Jim acquisition price 收购价
Mn<#rBE B act of God 天灾
P:OI]x 4 acting partner 执事合伙人
t,]E5,1 active market 买卖活跃的市场；交投畅旺的市场；旺市
a f- active partner 积极参与的合伙人
Cs2F/M' active trading 交投活跃
V N/v] actual circulation 实际流通
"3; b,<0 actual cost 实际成本
aj`_* T "A actual expenditure 实际开支；实际支出
dCn'IM1 actual income 实际入息；实际收入；实际收益
0ZAT;ea B actual market 现货市场
S x0QPX actual price 现货价；实际价格
qP5'&!s&! actual profit 实际利润
WKvG|YRDq actual quotation 实盘；实际价位；实际报价
I]iTD actual year basis 按实际年度计算
d:!A`s k7 actuals 实货
d Wi:V 7t+ actuarial investigation 精算调查
#qDMUN*i actuarial principle 精算原则
;&} rO.0 actuarial report 精算师报告
pd\x^F`sk. Actuarial Society of Hong Kong 香港精算学会
V`& O` actuarial valuation 精算师估值
[XbNZ6 actuary 精算师
H"vkp~u]I ad referendum agreement 暂定协议；有待覆核的协定
!mIr_d2" ad valorem duty 从价税；按值征税
J/xbMMb
ad valorem duty system 从价税制
S{ fFpe- ad valorem fee 从价费
c( 8>|^M ad valorem tariff 从价关税
vp4NH]fJ additional allowance 额外免税额
nXJG4$G additional amount for unexpired risk 未过期风险的额外款额
= P@j*ix additional assessable profit 补加应评税利润
`Kb"`}`_vm additional assessment 补加评税
F tw ;T| additional commitment 额外承担
U-ADdO h"q additional commitment vote 额外承担拨款
vE{L `,\ q additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
,LodP%%UV additional dependent parent allowance 供养父母额外免税额
s ;2ih)[ additional provision 额外拨款
:lE_hY additional stamp duty 附加印花税
zEy,aa :M additional tax 补加税罚款；补加税款
zPc kM) Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
[I 6&|Lz> adjudged bankrupt 被裁定破产
'Da*MGu9 adjudicated bankrupt 裁定破产人
N 9cCfB\` adjudication fee 裁定费；评定印花税额手续费；评估契据费
hCpcX"wND adjudication of bankruptcy 裁定破产；宣告破产
;"w ?@ELE adjudication of insolvency 裁定无力偿还债务
0WI@BSHnM adjusted actual 经调整的实数；调整后的实数
{,+MaH adjusted current assets 经调整的流动资产；调整后的流动资产
AM re(lgh adjusted figure 经调整的数字；调整后的数额
kHb H{]) adjusted liabilities 经调整的负债；调整后的负债
gZ@z}CIw' adjusted loss 经调整的亏损；调整后的亏损
"ph<V,lg adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
~A@HW!*Z@ adjusted profit 经调整的利润；调整后的利润
\'CA:9V} adjusted surplus 经调整的盈余额；调整后的盈余额
s2`Qh9R
adjusted value 经调整的价值；调整后的价值
0Zh]n;S3m adjustment 调整；修订；理算〔保险〕
svvl`|n% adjustment centre 调剂中心
Sp /<%+2( adjustment lag 调整过程的时间差距；调整时差
KdXqW0nm adjustment mechanism 调整机制
0b(x@> adjustment of loss 亏损调整
{1 ;R& adjustment process 调整过程；调整程序
S LU$DW;t adjustment range 调整幅度
Xe2Z f administered exchange rate 受管制汇率
g\]~H%2 , Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
({0:1*lF@ administration expenses 行政费用
/ Ref54 administration fee 手续费；行政费
e!=~f%c<N administration in bankruptcy 破产管理
ps_q3Cyp administration order 遗产管理令
5@_kG oqd administrator 管理人；遗产管理人
YL&)@h administrator of the estate 遗产管理人
8Z!Mad admission of debt 债项承认书
p(!d,YSE admission of proof 接纳债权证明
Q 6n!u; advance 放贷款项；垫付款项；预支款项；预付款项
F R(k==pZ advance account 暂支帐目；预付款帐户
Y / I32@ advance compensation 预付补偿金
+Z e;BKZ3 advance from shareholder 股东垫款
"\+.S]~ advance pending reimbursement 预支以待日后付还
k`w / advanced economy 先进经济体系
|B
{*so ] advancement 预付；预付财产
g.pR4M f=Z advances warrant 垫款令
\}71p zw( advancing 贷出
JbAmud, adverse balance 逆差
CE @[Z adverse exchange 逆汇
?$#P
=VK advertisement addressed to shareholders 在报章刊登的致股东通告
d:pGdr& . advice for collection 托收通知书
_< KUa\ advice of drawing 提款通知书；汇票通知书
:-Ml?:0_X advice of payment 付款通知
zbI|3 Advisory Committee [Securities and Futures Commission]
/2'l=R5# 谘询委员会〔证券及期货事务监察委员会〕
:gn&wi Advisory Committee on Diversification 经济多元化谘询委员会
*x:*Q \| affidavit 誓章；遗产申报誓章
NfWL3"&X affidavit of no receipt 述明无收款的誓章
%j@@J\G! affiliate 联号；联营公司；附属公司
]\y]8v5( affiliated company 附属公司；联号；联营公司
erh ez affirmation [estate duty] 非宗教式宣誓〔遗产税〕
[1nUq!uTm affordability 负担能力
Xe&p.v African Development Bank [AfDB] 非洲开发银行
dNf:I,<DCf after-acquired property 事后取得的财产
~@DdN5 after-hours dealing 市后交易
5z&>NI after-tax profit 税后盈利；税后利润；税后溢利
?,i}Qr [Q agency agreement 代理协议
qw
03] a agency expenses 代理机构的开支
e%EO/ 2" agency fee 代理费
XZ@ |(_Z Agency Law 《代理法》
h5(Ojl MC agent 代理人；承销人
bct8~dY agent of company 公司代理人
E \ls- (, agent's fee 代理人费；经纪费
a 7685Y aggregate 总计；总数；总体数字
s (K SN/ aggregate amount 总款额；总额
]tzF
Ob aggregate assets and liabilities 总体资产与负债
bO bsj] aggregate at constant price 按固定价格计算的总体数字
SsPZva aggregate demand 总需求
rsq?4+\ aggregate gross position 总持仓量
d8iq9AP\o aggregate limit 总限额
je5[.VT M aggregate of salaries tax 合计薪俸税
"8"aYD_ aggregate performance 总体表现；总体业绩
P) cEYk aggregate supply 总体供应
)xi u
\rC aggregate surplus 总盈余
l))Q/8H aggregate total 整体总额
oKCv$>Y aggregate value 总值；合计价值
C T\@>!'f aggregated basis 合计基准
oEX^U4/= aggregated net chargeable income 合计应课税入息实额
91]sO%3 aggregation 合并计算；合计；总和
k< 5g aggregation of incomes of husband and wife 夫妇入息合并计算
>ZW|wpO aggregation of property 财产的总和
Z/dhp0k agio 差价；贴水
4Us_Z{. 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》
]x{.qTtw Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
r?IBmatK/ 《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》
0zE@ ?. Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
k(M:#o A! 《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》
QZtQogNy# Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
rOz1tY)l0d 《香港政府和大韩民国政府关于相互促进和保护投资协定》
4v`IAR?&K; agreement for a settlement 授产协议
-i1 f
]Bd agreement for assignment 转让协议
T@Y, 7ccpd agreement for sale 售卖协议；买卖协议
Nke!!A}\| agreement for sale and purchase 买卖协议
tU5uL.( O agreement for the payment of interest 支付利息协议
8XG';K_ agreement for the repayment of money 还款协议
loO"[8i.k agreement of reinsurance 再保险协议
1`YU9? Agricultural Bank of China 中国农业银行
g `%in air passenger departure tax 飞机乘客离境税
eZaSV>27 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
o<G#%9j airport tax 机场税
fCwE1r *^ alcohol duty 酒精税
?3p7MjvZ alienation 让与；让渡；转让
A4'5cR9T! alimony 生活费；赡养费
m3TR}=n All Ordinaries Index [AOI] 所有普通股指数
;8eKAh all risks 全险；综合险
i' 7+
?YL All Sales Record for Stock Market 《股票市场成交报告》
w4vV#C4X Allied Capital Resources Limited 新联财务有限公司
r!+{In+Z all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Z*q9vX allocation letter 拨款信件
Vv45w#w; allocation of fund 分配款项；预留款项
o87kF!x allocation of profit 利润分配；溢利分配
qh:Bc$S allocation warrant 拨款令
aPVz OBp allotment 分配；配股
|Ha#2pt{bc allotment notice 股份配售通知；配股通知
vWZXb ` allotment of shares 股份分配
u0c}[BAF allowable 可获宽免；免税的
iN[x
*A|h allowable business loss 可扣除的营业亏损
=9X1 +x allowable expenses 可扣税的支出
68Gywk3]=u allowance 免税额；津贴；备抵；准备金
BtZ]~S}v allowance for debts 债项的免税额
D]]wJQU2 allowance for depreciation by wear and tear 耗损折旧免税额
@kqxN\DE allowance for funeral expenses 殡殓费的免税额
@Fb1D"! allowance for inflation 为通货膨胀而预留的款项；通胀准备金
+yp:douERi allowance for repairs and outgoings 修葺及支出方面的免税额
Z*i p=FYR allowance to debtor 给债务人的津贴
P"8Ix alteration of capital 资本更改
\ 3$!) z alternate trustee 候补受托人
u3C_Xz amalgamation 合并
RqtBz3v ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
l! F$V;R ambit of charges 征税范围；收费范围
B Vw2sk OT amended valuation 经修订的估值
RZ zHlZ American Commodities Exchange 美国商品交易所
ujZ `T0 American Express Bank Limited 美国运通银行
bI55G#1G American Stock Exchange 美国证券交易所
h 6Z :+ amortization 摊销
`8ac;b amount due from banks 存放银行同业的款项
f9W:-00QD amount due from banks abroad 存放海外银行同业的款项
kFv*>>X` amount due from holding companies 控股公司欠款
Zd6ik&S
amount due from local banks 存放本港银行同业的款项
P [ 2!D)A amount due to banks 银行同业的存款
T& ?g) amount due to banks abroad 海外银行同业的存款
NO o? amount due to holding companies 控股公司存款
( Jk& U8y amount due to local banks 本港银行同业的存款
q(6.VU@ amount due to outport banks 外埠银行同业的存款
n^Ca?|}
, amount for note issue 发行纸币的款额
5 wrRtzf amount of bond 担保契据的款额
x# J9 GP. amount of consideration 代价款额
OT%E|) 6' amount of contribution 供款数额
94rSB}b.O amount of indebtedness 负债款额
H OR8Jwf: amount of principal of the loan 贷款本金额
9{*{Ba amount of rates chargeable 应征差饷数额
P.'.KZJ:WD amount of share capital 股本额
@up,5` amount of sums assured 承保款额
%.Ma_4o
Z amount of variation 变动幅度
rm8Ys61\= amount of vote 拨款数额
C9!t&<\ } amount payable 应付款额
>
S>*JP amount receivable 应收款额
q 84*5- Amsterdam Stock Exchange 阿姆斯特丹证券交易所
FH+X< analysis 分析
5To@d|{ ancillary risk 附属风险
Y~WdN<g annual account 周年帐目；周年帐目报表；年度决算；年结
%_ibe annual accounting date 年结日期
jYHn J}< annual allowance 每年免税额；年积金；年度津贴；年津
*n CA6i annual balance 年度余额
QB*,+ u4 annual disposable income 每年可动用收入
i6WH^IQ M annual estimates 周年预算
%
i4
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2.D2
o annual general meeting 周年大会
wq$$.
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tk&AZb,sP annual long-term supplement 长期个案每年补助金
;xZ+1 zmL0 annual pensionable emolument 可供计算退休金的年薪
_MBhwNBxZ annual report 年报
{p +&Q| Annual Report on the Consumer Price Index 《消费物价指数年报》
)G/bP!^+( annual return 周年报表；周年申报表；每年报税表格
Q":_\inF Annual Return Rules 《周年报表规则》
`tk oS annual review of consumer prices 每年消费物价回顾
gQy %T] annual roll-forward basis 逐年延展方式
Ghgn<YG annual salary 年薪
HwUaaK
annual statement 年度报表；年度决算表
yQ$i rS? 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
ppyy0E^M annuitant 年金受益人
^M'(/O1 annuity 年金
{821e&r annuity contract 年金合约
] pn
U" annuity on human life 人寿年金
|U%NPw5 antecedent debt 先前的债项
'J,UKK\5 ante-dated cheque 倒填日期支票
LwC?t3n anticipated expenditure 预期开支
r#sg5aS7O| anticipated net profit 预期纯利
jeu'K vhe anticipated revenue 预期收入
q Gk.7wf% anti-inflation measure 反通货膨胀措施
k=]e7~! anti-inflationary stance 反通货膨胀立场
WH:dcU apparent deficit 表面赤字
* Gg7(cnpw apparent financial solvency 表面偿债能力
Ew/MSl6} apparent partner 表面合伙人
&C9IR,& application for personal assessment 个人入息课税申请书
EYT^*1,E* application of fund 资金应用
;6 G]~}>o application to release as liquidator and to destruct the books of accounts and documents
O[ma% E*0 申请免除清盘人职务及毁灭帐簿与文件
v$y\X3)mB appointed actuary 委任精算师
kE&R;T`Gb% appointed auditor 委任核数师；委任审计师
?Mjs [ | appointed trustee 委任的受托人
T: za },- appointer 委任人
=Z\q``RBy apportioned pro rata 按比例分摊
4uXGp sL apportionment 分配；分摊
Dvg' Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
OrkcY39"~a apportionment formula 分摊方程式
&FXf]9
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gP% <<yl appraisal 估价；评估
3:,%># " appreciable growth 可观增长
!> sA.L&= appreciable impact 显着影响
X-\$<DiJGv appreciable increase 可观增长
N[_T3( appreciation 增值；升值
Y 25`vE( appreciation against other currencies 相对其他货币升值
D!`[fjs6A appreciation of the exchange value of Hong Kong dollar 港元汇值上升
ef)RlzL Oq appreciation tax 增值税
xV >
.] appropriation 拨款；拨用；拨付
ht -'O"d: appropriation account 拨款帐目
REh"/d Appropriation Bill 拨款法案
8W&1 "h` appropriation-in-aid system 补助拨款办法
K *@?BE approved assets 核准资产
k79OMf<v approved basket stock 认可一篮子证券
3f`Uoh+ approved budget 核准预算
56 pj(}eq approved charitable donation 认可慈善捐款
)I%M]K]F approved charitable institution 认可慈善机构
+ ~V%R{h approved currency 核准货币；认可货币
T<uX[BO-a approved estimates 核准预算
S Qmn*CW approved estimates of expenditure 核准开支预算
{!I`EN] approved overseas insurer 核准海外保险人
OxJ HhF approved overseas trust company 核准海外信托公司
o,i_py approved pooled investment fund 核准汇集投资基金
fbApE approved provident fund scheme 认可公积金计划
YE v\!%B approved provision 核准拨款
If&))$7u approved redeemable share 核准可赎回股份
h% -=8l, approved regional stock 认可地区性证券
* ). approved retirement scheme 认可退休金计划
,a5q62)q approved subordinated loan 核准附属贷款
MHpGG00, arbitrage 套戥；套汇；套利
Z\0wQ ;} arbitrageur 套戥者；套汇者
Te+# arbitrary amount 临时款项
E2zL-ft. arrangement 措施；安排；协定
q,[;AHb arrears 欠款
RPX.?;": arrears of pay 欠付薪酬
0*MUe1{ arrears of revenue 逾期未收税款；逾期未收的帐项
w"v96%"Y articles of association 组织章程；组织细则；组织章程细则
=d;a1AO{& Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
{L$$"r, ascertainment of profit 确定利润
dw6ysOR@ "Asia Clear" “亚洲结算系统”
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22 b4 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
K"l~bFCZ8 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
4zs0+d + Asian Development Fund [ADF] 亚洲发展基金
p W[TufTa Asian dollar bond 亚洲美元债券
%g?M?D8Ud3 Asian dollar market 亚洲美元市场
<SE-:T]sBz Asian dollar rate 亚洲美元利率
'l<#;{ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
TFHYB9vV Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
<8 ( q. asked price 沽盘；喊价；索价；卖方报价
ftn10TO * assessable income 应评税入息
zW`Hqt; assessable loss 应评税亏损
?<J~SF Tt assessable profit 应评税利润
|K. I%B assessable value 应评税值
kiF}+,z" assessed profit 估定利润
" ,~ZO<P assessed value 经评估价值
$bhI2%_`M assessment 评税；评定；估价；评税单
2H;#L` Z* assessment number 评税编号；估价编号
Lq3<&$ assessment of additional tax 补加税评税
y_: {p5u assessment of performance 业绩评估；实绩评价
tO &n$$ Assessor 评税主任
"y8W5R5kL4 asset price bubbles 资产价格泡沫
TTO8tT3[6} asset-backed securities 具资产保证的证券
-[*y{K@dh assets accretion 资产增值
3_RdzW}f assets and liabilities 资产与负债
rX^uHq8 assets betterment statement 资产递增表；资产改进表
N(i.E5& 9 assets lending 实物放款；有抵押贷款
C#[P<= v assets of the company passing on the death 死者去世时转移的公司资产
vAP1PQX; assets pledged as security for liabilities 用作负债抵押的资产
b|V <Kp assets portfolio 资产投资组合
1#L%Q(G assets price 资产价格
SOPair <r assets quality 资产质素
I`+,I`~ u assets realization 资产变现
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i>_(: assets refinancing arrangement 资产再集资安排
\E c*Gq?. assets securitization 资产证券化
/QB;0PrE assets situated outside Hong Kong 在香港以外地方的资产
oHfr
glGX assets stripping 削减资产；拆卖资产
J<0sT=/2$ assets value 资产值
sw9r i}oc assignee 承让人
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H2cl } assignment 转让；转让书；转让契
B W)@.!C assignment of interest 权益转让
P\@kqf~p C assignment of letters patent and trade mark 专利证书及商标转让
N~b0 b;e assignment of property 物业转让；物业转让书
*|q{(KX assignment right 转让权
p! k ~uf U assignor 转让人
~zZOogM< associate 有联系的人；有关连人士；相联者；合伙人；联系人
g'!"klS93 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
rPr]f; associate member 附属会员
F7<u1R x] associated body corporate 相联法人团体
'Jek<
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hKg +A associated corporation 相联法团
{ZdF6~+H(! Association of Chartered Certified Accountants [ACCA] [United Kingdom]
2W LL I8 公认会计师公会〔英国〕
d %FLk=] Association of Futures Exchange Brokers 香港期货经纪协会
,yp#!gE~ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
{\k }:) association of underwriters 承保人组织
=i}lh }( assumption of control 接管
"3 ++S assurance 担保；保险；转易；转易书
?c8( <_I+ assurance of interest 权益的转易
v2r|) c,h at 19XX price 按一九ＸＸ年价格计算
iD cYyNE at a discount 按赔价计算；按贴水价格计算；打折扣
Oc,HnyV+ at a premium 按溢价计算；按升水价格计算
;,uAT d| at call 通知付款；按通知
V$FZVG/@# at constant market price 按固定市价计算
ukVBC"Ny at constant price 按固定价格计算
XgXXB Kf$ at cost 按成本计算
T12Zak4.= at current market price 按当时市价计算；按现时市价计算
] ZP!y at current price 按当时价格计算；按现时价格计算
*:+ ZEFMq at factor cost 按要素成本计算；按生产要素成本计算
KT 6 ppo at money-of-the-day price 按付款当日价格计算
7;Lv_Y"b at or better 按指定或较佳价位〔买卖指令〕
pUqNB_ at par 按面值计算；平价
g'w"U9tjO at sight 见票即付
"1XTgCu\ at the close 按收市盘
E
?bqEW( at the opening 按开市盘
l{]KA4 attestation 见证；见证条款
Yv)c\hm(7j at-the-money option 平价期权
m6^#pqSL attorney 受权人；受托代表人
_O Jfd attornment 新拥有人承认书
gm-9 oA
X attributable profit 可归属利润
X!ldL|Ua% attributable share value 可归属股份价值
)}"`$6:k` Auckland Stock Exchange 奥克兰证券交易所
!Ea9
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9
!UNO auctioneer 拍卖商
KJ S-{ed audit 审计；核数
gMZ+kP` Audit Commission 审计署
_NwHT`O [ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
br TP}A 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〕
#*w)rGkU2 audit review 帐目审查
Ah bh,U Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
{98e_z w audited account 审计帐目；经审计的帐目
&tf(vU;,' audited annual account 经审计的周年帐目
Z'uiU e`& audited balance sheet 经审计的资产负债表
0s{7=Ef auditor 核数师；核数主任；审计师
u>vvW|OB[ auditor's certificate 核数师证明书；审计师证明书
j+3rS auditor's report 核数师报告；审计师报告
?WqaT) l~ Aussie bond 澳元债券
TF !v ,cX austerity budget 紧缩预算
p_]b=3wt~ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
-F*vN' Australia All Ordinaries Index 澳洲所有普通股票指数
Pw +nO Australian Dollar [AUD] 澳元
? EHh eZ{ Australian Options Market 澳大利亚期权市场
SYf1dbc..u Australian Securities Commission 澳洲证券事务监察委员会
3` o OoKX Australian Society of Certified Practising Accountants 澳洲执业会计师公会
>!lpI5'Z& Australian Stock Exchange 澳大利亚证券交易所
6ce-92n Austrian Schilling [ATS] 奥地利先令
hosY`"X authentication 认证；鉴证
&Ruq8n< authority to purchase 委托购买证；委购书
Ndb7>"W authorization 认可；核准；授权；授权书
7{w}0PMx authorization by direction 指示授权
%\|{ _]h}y authorization by instruction 指令授权
QY<5o; m` authorization by warrant 令状授权
KZcmNli&A authorization of unit trust 单位信托的认可
h
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7hu7r WY`E authorized capital 法定资本
D *PEIsV authorized clerk 出市员
%QGw`E authorized dealer 认可交易商
Fsx<Sa authorized financial institution 认可财务机构
Z^'\()3t authorized fund 认可基金
F&7|`o3 authorized fund house 获授权的基金公司；认可基金公司
$)X8'1%6 authorized institution 认可机构
KU m?gFh authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
P7Qel , authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
gJ9"$fIPc authorized insurer 获授权保险人；获认可承保人
Y.tT#J^= authorized investment 特准投资项目
zA.0Sm authorized person 获授权人
53a ^9 authorized representative 获授权代表
j!%^6Io4 authorized share capital 法定股本
^Mc9MZ) automated quotation system 自动报价系统
|</) 6r Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
(C).Vj~ 自动交易系统〔香港期货交易所有限公司〕
A r,n=obG automatic adjustment mechanism 自动调整机制
,p(&G_ automatic adjustment system 自动调整系统
lQ!OD& 6 Automatic Clearing House 自动票据交换所
%.$7-+:7A automatic exchange rates accumulation system 自动化汇率累集系统
t& [<Dl/L Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
>nih:5J,ja automatic teller machine [ATM] 自动柜员机
B @6L<oZ autopay 自动转帐
g*LD}`X/- available assets 可用资产
8 Zp^/43 available fiscal reserve 现存财政储备
wD{c$TJ?{F available profit 可用利润
pz)>y&_o Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
_'L16@q average 平均；平均数；海损
0%}*Zo(e+ average basic salary 平均基本薪金
J>nBTY,_< average consumer expenditure 平均消费开支；一般消费开支
`JPkho average cost 平均成本
O&|<2Qr average cost of land production 增辟土地平均成本
-<5{wQE;| average daily turnover 平均每日成交额
GQCdB> average daily wage rate 平均每日工资率
Z(Y : average expenditure pattern 平均开支模式
d(ypFd9z average growth rate 平均增长率
T{f$S average net fixed assets 固定资产平均净值
Qe ip h average of relatives 相对价格平均数
{]dtA&8( average price 平均价格
7 [u>#8 average propensity to consume 平均消费倾向；一般消费倾向
2u!&Te(!9 average propensity to save 平均储蓄倾向；一般储蓄倾向
$o f2 lA average rate 平均率
XM`
H@ s7 average revenue 平均收入；平均收益
yzzJKucVU: average stock 平均库存；平均存货
Myiv#rQ) average yearly rent 平均年租
xz5A[ )N avoidance of double taxation 避免双重课税
fbbbTZy avoidance of tax 避税
