A:
7'.6/U A share Ａ股；甲类股份
i[vN3`*B abatement of tax 减税；减扣免税额
U z)G Y ABN AMRO Bank N.V. 荷兰银行
BW`Tw^j above-the-line expenditure 线上项目支出；经常预算支出
's8LrO(= above-the-line receipt 线上项目收入；经常预算收入
O St~P^1 ABSA Asia Limited 南非联合亚洲有限公司
c@O7,y:`I absolute change 绝对数值变更
(=53WbOh/t absolute expenditure 实际开支
~:="o/wo absolute guideline figure 绝对准则数字
oe_, q&e absolute interest 绝对权益
t(^Lh.<a absolute order of discharge 绝对破产解除令
ge pYV} absolute profit margin 绝对利润幅度
:n}t7+(>U absolute value 实值；绝对值
q={3f m absolutely vested interest 绝对既得权益
+P*,i$MV absorbed cost 已吸收成本；已分摊成本
w\a9A#v, absorption 吸收；分摊；合并
[+dTd2uZ<\ absorption rate 吸收率；摊配率；分摊率
!\Q/~p'jS ACB Finance Limited 亚洲商业财务有限公司
b\"2O4K,) acceptable form of reciprocity 合理的互惠条件
}?d
l.=eq acceptable rate 适当利率；适当汇率
1B`0.M'd acceptance agreement 承兑协议
l0wvW v*k acceptance for honour 参加承兑
`yb,z acceptor 承兑人；接受人；受票人
'6>nXp?)r acceptor for honour 参加承兑人
5~omZ,qe accident insurance 意外保险
{uO2m*JrI Accident Insurance Association of Hong Kong 香港意外保险公会
<Y#EiC. accident insurance scheme 意外保险计划
aQfrDM<*XS accident year basis 意外年度基准
z:tu_5w!, accommodation 通融；贷款
ZsDn`8 accommodation bill 通融票据；空头票据
*j|BSd
P accommodation party 汇票代发人
A|GheH!t account balance 帐户余额；帐户结余
^sVB:? account book 帐簿
[hXU$Y>"0 account collected in advance 预收款项
D\G P+Ota account current book 往来帐簿
u w&'=G6v account of after-acquired property 事后取得的财产报告
\Mod4 tQ account of defaulter 拖欠帐目
>RT02Ey> account payable 应付帐款
9L xa?Y1 account payee only [A/C payee only] 只可转帐；存入收款人帐户
\c$! C8z account receivable 应收帐款
d\aU rsPn account receivable report 应收帐款报表
,`< [ej account statement 结单；帐单；会计财务报表
X5D}<J2" account title 帐户名称；会计科目
)0Lv- Gs accountant's report 会计师报告
Q2/ZO2 Accountant's Report Rules 会计师报告规则
^'c[HVJ accounting and auditing procedure 会计与审计程序；会计与核数程序
<P1sK/IZb Accounting Arrangements 《会计安排》
[L@ vC>G accounting basis 会计基础
. B9rG~ accounting by Official Receiver 破产管理署署长呈交的帐目
pVm'XP Accounting Circular 《会计通告》
My!<_Hp-W accounting class 会计类别
snyg accounting date 记帐日期；会计结算日期
j _*#"}Lcp accounting for money 款项核算
ra k@oW] Accounting Officer 会计主任
g"sW_y_O accounting period 会计报告期；会计期
W.u}Q@ accounting policy 会计政策；会计方针
_/5mgn<GK accounting practice 会计惯例
gaw/3@ accounting principle 会计准则
,0=:06l accounting record 会计记录
@{!c [{x,T accounting report 会计报告
n +z5;'my Accounting Services Branch [Treasury] 会计事务部〔库务署〕
k:0HsN!F9 Accounting Society of China 中国会计学会
n-n{+ Dl! accounting statement 会计报表
ca1A9fvo accounting system 会计制度；会计系统
!bG%@{W T accounting transaction 会计事项；帐务交易
O=Py XOf accounting treatment 会计处理
j n9KQe\3 accounting year 会计年度
{1V~`1(w accretion 增值；添加
D?3^> h accrual 应计项目；应累算数目
D
f H>UA accrual basis 应计制；权责发生制
Zi fAn accrual basis accounting 应计制会计；权责发生制会计
WL< $(y:H accrue 应累算；应计
u<l[S accrued benefit 应累算利益
Rj9YAW$ accrued charges 应计费用
N%\!eHxy accrued cumulative preference share dividend 应累算的累积优先股股息
?HBNd&gZ1G accrued expenses 应累算费用
c _li.]P accrued interest payable 应付利息；应计未付利息
hYMo5 ? accrued interest receivable 应收利息；应计未收利息
X
rV F
% accrued right 累算权益
y pv ~F accruing profit 应累算的利润
Z!P7mH\c} accumulated fiscal reserve 累积财政储备
~4\J }Kn accumulated profit 累积利润；滚存溢利
Re{vO&. accumulated reserve 累积储备
3U0>Y%m| , accumulation of surplus income 累积收益盈余
?6F\cl0. acquired assets 既得资产
[wJM=` !W acquisition 收购；购置；取得
wtCz%!OYB acquisition cost 购置成本
"RH pj3 si acquisition expenses 购置费用
1o. O]> acquisition of 100% interest 收购全部股权
fG107{!g= acquisition of control 取得控制权
ruG5~dm > acquisition of fixed assets 购置固定资产
0?KY 9 acquisition of shell “买壳”
^#T@NN0T acquisition price 收购价
RG9YA&1ce act of God 天灾
%- W3F5NK acting partner 执事合伙人
|^ ^'GZ%a active market 买卖活跃的市场；交投畅旺的市场；旺市
`<1o}r 7i active partner 积极参与的合伙人
&>zzR$#1 active trading 交投活跃
9K`(Ys& actual circulation 实际流通
[%M=nJ{8 actual cost 实际成本
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actual expenditure 实际开支；实际支出
?8AchbK; N actual income 实际入息；实际收入；实际收益
diF-`~ actual market 现货市场
FA}dKE=c
Q actual price 现货价；实际价格
0 drt,k actual profit 实际利润
N^\<y7x actual quotation 实盘；实际价位；实际报价
h\#\hx actual year basis 按实际年度计算
xx`xDD actuals 实货
7JvBzD42 actuarial investigation 精算调查
K}e %E &|> actuarial principle 精算原则
/a}F ;^ actuarial report 精算师报告
^Oy97Y Actuarial Society of Hong Kong 香港精算学会
)YE3n-~7{ actuarial valuation 精算师估值
K(
: NshM actuary 精算师
lxIo P ad referendum agreement 暂定协议；有待覆核的协定
o
gec6u} ad valorem duty 从价税；按值征税
OIpkXM ad valorem duty system 从价税制
s&UuB1 ad valorem fee 从价费
'
U]\]Wp ad valorem tariff 从价关税
$on" @l%U additional allowance 额外免税额
eD4D<\* additional amount for unexpired risk 未过期风险的额外款额
}
+
]A?'& additional assessable profit 补加应评税利润
#aX+?z\4 additional assessment 补加评税
vS#Y,H:yAj additional commitment 额外承担
h0m+u}oP_H additional commitment vote 额外承担拨款
B G> f Lp additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
a_jw4"Sb additional dependent parent allowance 供养父母额外免税额
!&'GWQY{( additional provision 额外拨款
(}Q(Ux@X additional stamp duty 附加印花税
B vQMq5& additional tax 补加税罚款；补加税款
vO>Fj Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
_{Q)5ooP adjudged bankrupt 被裁定破产
N|JM L adjudicated bankrupt 裁定破产人
7s8-Uwl< adjudication fee 裁定费；评定印花税额手续费；评估契据费
Blw AD adjudication of bankruptcy 裁定破产；宣告破产
uX82q.u_y adjudication of insolvency 裁定无力偿还债务
O;zq(/,-l adjusted actual 经调整的实数；调整后的实数
BK$cN>J adjusted current assets 经调整的流动资产；调整后的流动资产
cQg: yoF adjusted figure 经调整的数字；调整后的数额
}W2FF adjusted liabilities 经调整的负债；调整后的负债
_}bs0 kIz adjusted loss 经调整的亏损；调整后的亏损
kq| r6uE 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
5;WESk adjusted profit 经调整的利润；调整后的利润
G kwdBy+ adjusted surplus 经调整的盈余额；调整后的盈余额
Dj?84y adjusted value 经调整的价值；调整后的价值
%y96]e1 adjustment 调整；修订；理算〔保险〕
O*Gg57a adjustment centre 调剂中心
55Pe&V1= adjustment lag 调整过程的时间差距；调整时差
4S%s=v w adjustment mechanism 调整机制
n["G
ry adjustment of loss 亏损调整
]>v C.iYp adjustment process 调整过程；调整程序
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8VJ adjustment range 调整幅度
RSfB9)3D administered exchange rate 受管制汇率
0P_=Oy"l- Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
V ,+&.A23 administration expenses 行政费用
kAV4V;ydh administration fee 手续费；行政费
hs;YMUA" administration in bankruptcy 破产管理
9%#u,I administration order 遗产管理令
_cc3 7 [ administrator 管理人；遗产管理人
u0Q 6 +U administrator of the estate 遗产管理人
g5& ZXA admission of debt 债项承认书
;*c8,I; admission of proof 接纳债权证明
'hGUsi advance 放贷款项；垫付款项；预支款项；预付款项
?4`f@=}'K advance account 暂支帐目；预付款帐户
|
)No4fm advance compensation 预付补偿金
'048Qykt; advance from shareholder 股东垫款
EpW89X advance pending reimbursement 预支以待日后付还
(S v=R(_s advanced economy 先进经济体系
"lV bla4b
advancement 预付；预付财产
"g5<j p advances warrant 垫款令
*w#^`yeo advancing 贷出
iFOa9!_0n adverse balance 逆差
uQhI) adverse exchange 逆汇
~XeWN^l(Ov advertisement addressed to shareholders 在报章刊登的致股东通告
49o /S2b4z advice for collection 托收通知书
,Gi%D3lA advice of drawing 提款通知书；汇票通知书
P7 h^ !a/ advice of payment 付款通知
Leu6kPk Advisory Committee [Securities and Futures Commission]
`_iK`^(- 谘询委员会〔证券及期货事务监察委员会〕
01n7ua*XX Advisory Committee on Diversification 经济多元化谘询委员会
] \1H=g%Ou affidavit 誓章；遗产申报誓章
?vBMx _0 affidavit of no receipt 述明无收款的誓章
*b4W+E affiliate 联号；联营公司；附属公司
"8$Muwm affiliated company 附属公司；联号；联营公司
6fm oI K{ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
L9]y ~[R: affordability 负担能力
}~v& African Development Bank [AfDB] 非洲开发银行
mIe 5 {.m# after-acquired property 事后取得的财产
XI '.L ~ after-hours dealing 市后交易
:bq$ { after-tax profit 税后盈利；税后利润；税后溢利
kmg/hNtN agency agreement 代理协议
n v
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wii.0~p agency fee 代理费
3:aj8F2 Agency Law 《代理法》
E{'Y>g B6 agent 代理人；承销人
kr\#CW0? agent of company 公司代理人
V
7oE\cxr agent's fee 代理人费；经纪费
I.gF38Mx aggregate 总计；总数；总体数字
6T5 \zInd aggregate amount 总款额；总额
' 5lwlF aggregate assets and liabilities 总体资产与负债
^v&"{2 aggregate at constant price 按固定价格计算的总体数字
GP(nb, aggregate demand 总需求
m f\tMik< aggregate gross position 总持仓量
7 sU+:a aggregate limit 总限额
D/ tCB- + aggregate of salaries tax 合计薪俸税
sk5B} - aggregate performance 总体表现；总体业绩
pwv mb \ aggregate supply 总体供应
%KPQ|^WE aggregate surplus 总盈余
GM Y[Gd aggregate total 整体总额
!<<wI '8 aggregate value 总值；合计价值
Byh !Snoe aggregated basis 合计基准
K}DrJ/s aggregated net chargeable income 合计应课税入息实额
B2:GGZ|jS aggregation 合并计算；合计；总和
Qoa&]] aggregation of incomes of husband and wife 夫妇入息合并计算
w0O(> aggregation of property 财产的总和
I%jlM0ZUI" agio 差价；贴水
U J uz 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》
iX6*OEl/Q Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
mYqLq ezAA 《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》
l\TL=8u2c
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
U1D;O}z~ 《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》
d/b\:[B@ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
, =[r6k< 《香港政府和大韩民国政府关于相互促进和保护投资协定》
mM T\"bb' agreement for a settlement 授产协议
ltv ~Kh agreement for assignment 转让协议
I :8s 3; agreement for sale 售卖协议；买卖协议
s w50lId agreement for sale and purchase 买卖协议
oz%{D@CF agreement for the payment of interest 支付利息协议
{Q)sR*d agreement for the repayment of money 还款协议
P=a&>i agreement of reinsurance 再保险协议
TCK#bJ Agricultural Bank of China 中国农业银行
EgRuB@lw76 air passenger departure tax 飞机乘客离境税
I/zI\ PP, Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
{rzQ[_)EC airport tax 机场税
@ cQ
|` alcohol duty 酒精税
Knp}88DR^j alienation 让与；让渡；转让
;)vs=DK:) alimony 生活费；赡养费
4 g8 t All Ordinaries Index [AOI] 所有普通股指数
8mC$p6Okd all risks 全险；综合险
Z^ .qX\<M All Sales Record for Stock Market 《股票市场成交报告》
CQA^"Ll Allied Capital Resources Limited 新联财务有限公司
!>WW(n07Ma all-items index [Consumer Price Index] 总指数〔消费物价指数〕
@>F`;'_*z allocation letter 拨款信件
^[E XTBk@: allocation of fund 分配款项；预留款项
N _p^DP allocation of profit 利润分配；溢利分配
miV 8ja V allocation warrant 拨款令
^ Yo2 R allotment 分配；配股
Mn*5oH allotment notice 股份配售通知；配股通知
= j@8/ allotment of shares 股份分配
LAGg(:3 f3 allowable 可获宽免；免税的
o}Zl/&( allowable business loss 可扣除的营业亏损
"uBr]N: allowable expenses 可扣税的支出
b(A;mt# N allowance 免税额；津贴；备抵；准备金
} 7i}dyQv} allowance for debts 债项的免税额
~Q)D cit- allowance for depreciation by wear and tear 耗损折旧免税额
d3 p;[;` allowance for funeral expenses 殡殓费的免税额
Bm;@}Ly=G allowance for inflation 为通货膨胀而预留的款项；通胀准备金
6W'2w?qj?4 allowance for repairs and outgoings 修葺及支出方面的免税额
^mZTki 4 allowance to debtor 给债务人的津贴
( Li)@Cn% alteration of capital 资本更改
V_9> Z? alternate trustee 候补受托人
{/XU[rn amalgamation 合并
>+S* Wtm5 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
~{D:vj4> ambit of charges 征税范围；收费范围
Jh%k:TrBm amended valuation 经修订的估值
_p| KaT`` American Commodities Exchange 美国商品交易所
CM+wkU ?, American Express Bank Limited 美国运通银行
`4"&_ltD American Stock Exchange 美国证券交易所
u
&{|f amortization 摊销
yF 1^/y!@ amount due from banks 存放银行同业的款项
cWa> rUsF amount due from banks abroad 存放海外银行同业的款项
9R|B 5. amount due from holding companies 控股公司欠款
eS"sd^;R amount due from local banks 存放本港银行同业的款项
:yAv o4 ) amount due to banks 银行同业的存款
|9
4xRC amount due to banks abroad 海外银行同业的存款
l5_%Q+E_ amount due to holding companies 控股公司存款
!7anJl amount due to local banks 本港银行同业的存款
wqp(E+& amount due to outport banks 外埠银行同业的存款
;%PdSG=U amount for note issue 发行纸币的款额
>V3pYRA amount of bond 担保契据的款额
4?e7s.9N amount of consideration 代价款额
++0xa%: amount of contribution 供款数额
'p(I!]"uo amount of indebtedness 负债款额
( 9D,Ukw amount of principal of the loan 贷款本金额
Y&DC5T] amount of rates chargeable 应征差饷数额
d*< go Bd amount of share capital 股本额
5$f*fMd; amount of sums assured 承保款额
|y7#D9m amount of variation 变动幅度
As*59j kB amount of vote 拨款数额
?ik6kWI amount payable 应付款额
siGt5RH* amount receivable 应收款额
f5QJj<@ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
agW#"9]WM analysis 分析
Gnmxp%&}P| ancillary risk 附属风险
ppM^&6x^ annual account 周年帐目；周年帐目报表；年度决算；年结
?HaUT(\j annual accounting date 年结日期
&:*|K xX annual allowance 每年免税额；年积金；年度津贴；年津
B\Y !5$ annual balance 年度余额
%+Khj@aX annual disposable income 每年可动用收入
)haHI)xR annual estimates 周年预算
u<{uUui}$v annual fee 年费
#$9 rH
2zd annual general meeting 周年大会
j!<R Y>u annual growth rate 年增率；每年增长率
v:$Y
|mh annual long-term supplement 长期个案每年补助金
18U
CZ;)> annual pensionable emolument 可供计算退休金的年薪
:j0r~*z- annual report 年报
kzLtI w&. Annual Report on the Consumer Price Index 《消费物价指数年报》
!ZlNPPrq} annual return 周年报表；周年申报表；每年报税表格
[-Dl ,P= Annual Return Rules 《周年报表规则》
1(z+*`"WB& annual review of consumer prices 每年消费物价回顾
4d0<uB&v' annual roll-forward basis 逐年延展方式
?QXo]X;f& annual salary 年薪
Zcn,_b7 annual statement 年度报表；年度决算表
f<0n j? 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
,, G6L{&Z annuitant 年金受益人
$?u ^hMU= annuity 年金
2 9=L7 annuity contract 年金合约
3#H x^H annuity on human life 人寿年金
=j1r w antecedent debt 先前的债项
i;$'haK< ante-dated cheque 倒填日期支票
,fwN_+5 anticipated expenditure 预期开支
pB;p\9A*q anticipated net profit 预期纯利
T9+ ?A
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K-nf@o+ anti-inflation measure 反通货膨胀措施
cHMS[.=; anti-inflationary stance 反通货膨胀立场
#ab=]}2W_g apparent deficit 表面赤字
V/G'{ q apparent financial solvency 表面偿债能力
vWwnC)5 apparent partner 表面合伙人
3J{`]v5` application for personal assessment 个人入息课税申请书
)5j%." application of fund 资金应用
\5_7!. application to release as liquidator and to destruct the books of accounts and documents
vO2 o/
申请免除清盘人职务及毁灭帐簿与文件
pc w^W
appointed actuary 委任精算师
Osdw\NNH~M appointed auditor 委任核数师；委任审计师
98os4}r appointed trustee 委任的受托人
Xo*=iD$Jys appointer 委任人
)[>b7K$f apportioned pro rata 按比例分摊
h+x"?^ apportionment 分配；分摊
G8lR_gD"! Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
!#n lWX :~ apportionment formula 分摊方程式
%Y` @>P' apportionment of estate duty 遗产税的分摊
451r!U1Z appraisal 估价；评估
+]Y&las appreciable growth 可观增长
q@p-)+D; appreciable impact 显着影响
!0~$u3[b appreciable increase 可观增长
4cql?W (D appreciation 增值；升值
MX?K3=j @> appreciation against other currencies 相对其他货币升值
bO: Ei appreciation of the exchange value of Hong Kong dollar 港元汇值上升
M ,8r{[ 2 appreciation tax 增值税
Z 2WA VSw appropriation 拨款；拨用；拨付
hp}J_/+4n appropriation account 拨款帐目
S"UFT-N Appropriation Bill 拨款法案
Ak$gh b appropriation-in-aid system 补助拨款办法
b$nXljV4? approved assets 核准资产
JI}(R4uV approved basket stock 认可一篮子证券
9
I> 3p4] approved budget 核准预算
A:EF#2) g approved charitable donation 认可慈善捐款
85l 1 approved charitable institution 认可慈善机构
oQ 5g0(J~ approved currency 核准货币；认可货币
;5A&[]@^^@ approved estimates 核准预算
Z
xLj h approved estimates of expenditure 核准开支预算
u7&r'rZ1_! approved overseas insurer 核准海外保险人
d^IOB|6Q approved overseas trust company 核准海外信托公司
sD .bBz approved pooled investment fund 核准汇集投资基金
3mgFouX2x, approved provident fund scheme 认可公积金计划
?MuM _6 approved provision 核准拨款
[SgP1>M approved redeemable share 核准可赎回股份
Ix%h /=I approved regional stock 认可地区性证券
/!UuGm approved retirement scheme 认可退休金计划
~!'%m(g approved subordinated loan 核准附属贷款
(j+C&*u arbitrage 套戥；套汇；套利
fM_aDSRa!H arbitrageur 套戥者；套汇者
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arbitrary amount 临时款项
\0Zm3[ arrangement 措施；安排；协定
_h7+.U= arrears 欠款
LGPy>, ! arrears of pay 欠付薪酬
L._I"g5 H9 arrears of revenue 逾期未收税款；逾期未收的帐项
0X -u'=Bs articles of association 组织章程；组织细则；组织章程细则
=A<kDxqH Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
nbw&+d cJ8 ascertainment of profit 确定利润
=R!=uml( "Asia Clear" “亚洲结算系统”
^v3ytS Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
?};}#%971 Asian Development Fund [ADF] 亚洲发展基金
/Yc!m$uCW Asian dollar bond 亚洲美元债券
X_|8CD-@6 Asian dollar market 亚洲美元市场
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Asian dollar rate 亚洲美元利率
W{Ie(hf Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
&7T0nB/) Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
WYwsTsG{_ asked price 沽盘；喊价；索价；卖方报价
`Qv7aY assessable income 应评税入息
rZe"*$ e assessable loss 应评税亏损
G[r _|-^S assessable profit 应评税利润
y)|Q~8r assessable value 应评税值
!~m)_Q5?~ assessed profit 估定利润
]}8<h5h) assessed value 经评估价值
p(%7|' assessment 评税；评定；估价；评税单
<m`HK.|~ assessment number 评税编号；估价编号
f$iv+7<B^ assessment of additional tax 补加税评税
RERum assessment of performance 业绩评估；实绩评价
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Assessor 评税主任
6~0S%Hz asset price bubbles 资产价格泡沫
AASw^A3p asset-backed securities 具资产保证的证券
]/H SlT= assets accretion 资产增值
f3|ttUX assets and liabilities 资产与负债
K&9|0xt assets betterment statement 资产递增表；资产改进表
WHqp7NPl assets lending 实物放款；有抵押贷款
6/wAvPB$ assets of the company passing on the death 死者去世时转移的公司资产
@xm O\ assets pledged as security for liabilities 用作负债抵押的资产
-B9C2 assets portfolio 资产投资组合
_$NFeqLww assets price 资产价格
3@J0- w assets quality 资产质素
R(kr@hM assets realization 资产变现
_,=A\C_b@ assets refinancing arrangement 资产再集资安排
@~U: |h assets securitization 资产证券化
92W vD assets situated outside Hong Kong 在香港以外地方的资产
9loWh5_1Z assets stripping 削减资产；拆卖资产
|zK e*H/ assets value 资产值
4Ucg<Z&% assignee 承让人
g6IG>) assignment 转让；转让书；转让契
rm;'/l8Y-E assignment of interest 权益转让
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NF assignment of letters patent and trade mark 专利证书及商标转让
1<fS&)^W assignment of property 物业转让；物业转让书
Tw)nFr8oF] assignment right 转让权
ANc)igo assignor 转让人
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< associate 有联系的人；有关连人士；相联者；合伙人；联系人
ixw3Z D(>+ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
&xgMqv2/ associate member 附属会员
s-}|_g.Pt associated body corporate 相联法人团体
s&iM.[k associated company 相联公司；联属公司
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tU >wRw=d Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Q` 4= 公认会计师公会〔英国〕
A9Q!V01_ Association of Futures Exchange Brokers 香港期货经纪协会
F.HD;C-;( Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
V'#dY~E-P association of underwriters 承保人组织
_~&6Kb^* assumption of control 接管
*$Z}v&-0k assurance 担保；保险；转易；转易书
m b e M/ assurance of interest 权益的转易
4{( uw at 19XX price 按一九ＸＸ年价格计算
X,IjM&o"Y at a discount 按赔价计算；按贴水价格计算；打折扣
sH y hR: at a premium 按溢价计算；按升水价格计算
?FVX &{{V at call 通知付款；按通知
w> p0ldi at constant market price 按固定市价计算
@v ss:' l at constant price 按固定价格计算
\6-x ~ %xK at cost 按成本计算
}tF/ca:XPQ at current market price 按当时市价计算；按现时市价计算
-GD_xk at current price 按当时价格计算；按现时价格计算
"yCCei,hA? at factor cost 按要素成本计算；按生产要素成本计算
NEa : at money-of-the-day price 按付款当日价格计算
d=o|)kV at or better 按指定或较佳价位〔买卖指令〕
^ ~:f02[D at par 按面值计算；平价
);_g2=:# at sight 见票即付
]@Y8 !
, at the close 按收市盘
b4Br!PL@G at the opening 按开市盘
5B#q/d1/a attestation 见证；见证条款
ah1d0e P at-the-money option 平价期权
G+stt(k: attorney 受权人；受托代表人
mp!KPw08': attornment 新拥有人承认书
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)XmV 3.rI attributable share value 可归属股份价值
} &I\a Auckland Stock Exchange 奥克兰证券交易所
]>E*s3h auction 拍卖
PUV)w\!&is auctioneer 拍卖商
uM h[Ht^. audit 审计；核数
_T&?H&# Audit Commission 审计署
J0*hJ-/u Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
iZ<^p1i 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〕
"CLoM\M) audit review 帐目审查
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Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Ve*NM|jg audited account 审计帐目；经审计的帐目
"+/%s#& audited annual account 经审计的周年帐目
I 8vv audited balance sheet 经审计的资产负债表
MP(R 2y auditor 核数师；核数主任；审计师
btHN auditor's certificate 核数师证明书；审计师证明书
j5 ,1`7\7B auditor's report 核数师报告；审计师报告
Umjt~K^Z Aussie bond 澳元债券
0vuL(W8) austerity budget 紧缩预算
RbzSQr>a \ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
/:3:Ky3 Australia All Ordinaries Index 澳洲所有普通股票指数
0 ?KXQD Australian Dollar [AUD] 澳元
-G e5gQ= Australian Options Market 澳大利亚期权市场
rZ2X$FO@ Australian Securities Commission 澳洲证券事务监察委员会
FRd!UqMXY Australian Society of Certified Practising Accountants 澳洲执业会计师公会
(+6 8s9XS7 Australian Stock Exchange 澳大利亚证券交易所
C93BK)$} Austrian Schilling [ATS] 奥地利先令
Xf!@uS6<X authentication 认证；鉴证
NUbw]Y90~ authority to purchase 委托购买证；委购书
u~[HC)4(0 authorization 认可；核准；授权；授权书
fuSfBtLPR# authorization by direction 指示授权
^e:C{]S= authorization by instruction 指令授权
59!yz'feF authorization by warrant 令状授权
t ~ruP',~\ authorization of unit trust 单位信托的认可
$}V<U m authorized agent 指定代理人
zI$^yk-vn authorized capital 法定资本
&E0L7?l authorized clerk 出市员
d U1w)Y authorized dealer 认可交易商
h6<abT@I authorized financial institution 认可财务机构
~T@t7Cg authorized fund 认可基金
BZejqDr * authorized fund house 获授权的基金公司；认可基金公司
x|U~? authorized institution 认可机构
F-[zuYGp authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
7[h_"@_A7 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
XK??5'&{ authorized insurer 获授权保险人；获认可承保人
,@kD9n5# authorized investment 特准投资项目
1^XuH(' authorized person 获授权人
' N^\9X0 authorized representative 获授权代表
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}3M authorized share capital 法定股本
^`~M f automated quotation system 自动报价系统
_;(`u!@/{ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
]Q,;5>#W 自动交易系统〔香港期货交易所有限公司〕
/_<`#?5T( automatic adjustment mechanism 自动调整机制
3[I; 3=O automatic adjustment system 自动调整系统
_G%]d$2f` Automatic Clearing House 自动票据交换所
E BlfwFd automatic exchange rates accumulation system 自动化汇率累集系统
W&CQ87b Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
<k?ofE1o automatic teller machine [ATM] 自动柜员机
b~fX =!M autopay 自动转帐
A<P3X/i available assets 可用资产
bwo-9B available fiscal reserve 现存财政储备
KiYO,nD;\ available profit 可用利润
1c_gh12 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
q9fCoz average 平均；平均数；海损
cpvN
}G average basic salary 平均基本薪金
9< u^.w average consumer expenditure 平均消费开支；一般消费开支
@G p=9\L average cost 平均成本
?PVJeFH average cost of land production 增辟土地平均成本
Mx< z34(T average daily turnover 平均每日成交额
@ )s;u}H average daily wage rate 平均每日工资率
Ot}fGiio average expenditure pattern 平均开支模式
uT'_}cw average growth rate 平均增长率
rE0?R( _ average net fixed assets 固定资产平均净值
h 07Z.q ; average of relatives 相对价格平均数
L1 =3_fO average price 平均价格
K*iy ^} average propensity to consume 平均消费倾向；一般消费倾向
,<?iL~> % average propensity to save 平均储蓄倾向；一般储蓄倾向
d\aKGq;8C average rate 平均率
u>c\J|K_V average revenue 平均收入；平均收益
[M>Md-pj average stock 平均库存；平均存货
Rs _ 0xh average yearly rent 平均年租
f ?8cO#GU avoidance of double taxation 避免双重课税
}/~%Ysl avoidance of tax 避税
