A:
M$W#Q\<*#r A share Ａ股；甲类股份
sKuTG93sr@ abatement of tax 减税；减扣免税额
Wi5| 9 ABN AMRO Bank N.V. 荷兰银行
(rG1_lUDu above-the-line expenditure 线上项目支出；经常预算支出
XH *tChf< above-the-line receipt 线上项目收入；经常预算收入
D+)=bPMe ABSA Asia Limited 南非联合亚洲有限公司
N.G*ii \ absolute change 绝对数值变更
SN{*:\>, absolute expenditure 实际开支
5An0D V5 absolute guideline figure 绝对准则数字
N
Sh.g # absolute interest 绝对权益
B
R:
absolute order of discharge 绝对破产解除令
r^E]GDz absolute profit margin 绝对利润幅度
4 ufLP DH absolute value 实值；绝对值
q-G|@6O absolutely vested interest 绝对既得权益
P\mm8s`f absorbed cost 已吸收成本；已分摊成本
9i<-\w^$ absorption 吸收；分摊；合并
_o?(t\B9{ absorption rate 吸收率；摊配率；分摊率
c9 u T`h ACB Finance Limited 亚洲商业财务有限公司
!~N4}!X3du acceptable form of reciprocity 合理的互惠条件
N
&[,nUd acceptable rate 适当利率；适当汇率
]k: m2$le acceptance agreement 承兑协议
8T)zB6ng acceptance for honour 参加承兑
W #L"5pRg acceptor 承兑人；接受人；受票人
AMd)d^; acceptor for honour 参加承兑人
bVeTseAG accident insurance 意外保险
--twkD Accident Insurance Association of Hong Kong 香港意外保险公会
j?f <hQ accident insurance scheme 意外保险计划
{&#~ t4 accident year basis 意外年度基准
D' `"_ accommodation 通融；贷款
E)JyKm. accommodation bill 通融票据；空头票据
^ B5 cNEO accommodation party 汇票代发人
S@g/Tn account balance 帐户余额；帐户结余
(`]*Y(/2G account book 帐簿
i5KwY oN account collected in advance 预收款项
S8OV G4- account current book 往来帐簿
Djz UH{6O account of after-acquired property 事后取得的财产报告
)6Q0 f account of defaulter 拖欠帐目
b'1d<sD account payable 应付帐款
, imvA5 account payee only [A/C payee only] 只可转帐；存入收款人帐户
n+qVT4o account receivable 应收帐款
& fSc{/ account receivable report 应收帐款报表
E)O|16f|> account statement 结单；帐单；会计财务报表
K) `:v|d account title 帐户名称；会计科目
1 j12Qn@] accountant's report 会计师报告
bez'[Y{ Accountant's Report Rules 会计师报告规则
R5eB,FN accounting and auditing procedure 会计与审计程序；会计与核数程序
-t 6R!ZI Accounting Arrangements 《会计安排》
p,iCM?[| accounting basis 会计基础
q83~j `ZJ$ accounting by Official Receiver 破产管理署署长呈交的帐目
GD[ou.C}k Accounting Circular 《会计通告》
*sB-scD accounting class 会计类别
B^_Chj*m accounting date 记帐日期；会计结算日期
PGPbpl&\t accounting for money 款项核算
I26gGp Accounting Officer 会计主任
S[ ~O') accounting period 会计报告期；会计期
cN WcNMm accounting policy 会计政策；会计方针
= /g $bZ accounting practice 会计惯例
Ydh<T F4! accounting principle 会计准则
9V;$v accounting record 会计记录
uUz`= 4%A accounting report 会计报告
!
F <] T Accounting Services Branch [Treasury] 会计事务部〔库务署〕
@ 9 { %Kn Accounting Society of China 中国会计学会
2d2@ J{ accounting statement 会计报表
[9O~$! <% accounting system 会计制度；会计系统
E,LYS"%_ accounting transaction 会计事项；帐务交易
F[kW:-ne@Z accounting treatment 会计处理
zZ9<4"CIk accounting year 会计年度
9*|3E"Vr accretion 增值；添加
%md^S
| accrual 应计项目；应累算数目
V 7l{hEo3? accrual basis 应计制；权责发生制
}11`98>B6: accrual basis accounting 应计制会计；权责发生制会计
%i&/$0.8 accrue 应累算；应计
^+as\ accrued benefit 应累算利益
tw/#ENo accrued charges 应计费用
6%. accrued cumulative preference share dividend 应累算的累积优先股股息
28R>> C=R accrued expenses 应累算费用
'xbERu(Y accrued interest payable 应付利息；应计未付利息
A6N~UV*_ accrued interest receivable 应收利息；应计未收利息
V(2,\+ t accrued right 累算权益
+^*5${g;@H accruing profit 应累算的利润
F@ $RV_ M accumulated fiscal reserve 累积财政储备
_@!QY
accumulated profit 累积利润；滚存溢利
1 /2V.:bg accumulated reserve 累积储备
x_<bK$OU accumulation of surplus income 累积收益盈余
o8'Mks acquired assets 既得资产
V5O=i MP acquisition 收购；购置；取得
ySQ-!fQnP acquisition cost 购置成本
fJWxJSdi acquisition expenses 购置费用
}r}RRd acquisition of 100% interest 收购全部股权
*`ZB+ \* acquisition of control 取得控制权
#*$_S@ acquisition of fixed assets 购置固定资产
1BMB?I acquisition of shell “买壳”
PZuq'^p acquisition price 收购价
#P u @Wx act of God 天灾
+YkW[a\4 acting partner 执事合伙人
l
Io9,Ke active market 买卖活跃的市场；交投畅旺的市场；旺市
A<SOT >m] active partner 积极参与的合伙人
d1V^2H b? active trading 交投活跃
DD!MGf/ actual circulation 实际流通
{N!E5*$Tr actual cost 实际成本
.Iw ur;/\ actual expenditure 实际开支；实际支出
.?rbny actual income 实际入息；实际收入；实际收益
_ }E-~I> actual market 现货市场
%j'G.*TD actual price 现货价；实际价格
#2Pr Gz]
actual profit 实际利润
*N-;V|{ actual quotation 实盘；实际价位；实际报价
[1b6#I"x actual year basis 按实际年度计算
=.36y9Mfo actuals 实货
_F`$ d2 actuarial investigation 精算调查
[ WV@ w actuarial principle 精算原则
+M'aWlPg, actuarial report 精算师报告
.tRr?*V|l Actuarial Society of Hong Kong 香港精算学会
Ot`LZ"H: actuarial valuation 精算师估值
F qeV3 N actuary 精算师
Zc'|!pT _ ad referendum agreement 暂定协议；有待覆核的协定
/m `}f]u ad valorem duty 从价税；按值征税
s\'y-UITi1 ad valorem duty system 从价税制
p)B33Z zC ad valorem fee 从价费
6a4 'xq7 ad valorem tariff 从价关税
8 ]q additional allowance 额外免税额
CmEpir{}( additional amount for unexpired risk 未过期风险的额外款额
,3 Wb4so additional assessable profit 补加应评税利润
L*g.
6+2 additional assessment 补加评税
5 Vp;dc additional commitment 额外承担
JEWL ) additional commitment vote 额外承担拨款
d/D,P=j" additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
0]AN; additional dependent parent allowance 供养父母额外免税额
)0#j\ B additional provision 额外拨款
D##+)`dK additional stamp duty 附加印花税
2+?T66 g additional tax 补加税罚款；补加税款
sm 's-gD Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
G2.|fp_}pG adjudged bankrupt 被裁定破产
pheE^jUr adjudicated bankrupt 裁定破产人
{=3J/)=' adjudication fee 裁定费；评定印花税额手续费；评估契据费
X'fuF2owd adjudication of bankruptcy 裁定破产；宣告破产
-S"5{ N73 adjudication of insolvency 裁定无力偿还债务
X E|B)Q( adjusted actual 经调整的实数；调整后的实数
Zg V~W#t adjusted current assets 经调整的流动资产；调整后的流动资产
&v^!y=Bt adjusted figure 经调整的数字；调整后的数额
bIgh@ = 2 adjusted liabilities 经调整的负债；调整后的负债
P$Z} adjusted loss 经调整的亏损；调整后的亏损
z]kwRWe`j adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
Y3-gUX*w0 adjusted profit 经调整的利润；调整后的利润
25 CZmsg adjusted surplus 经调整的盈余额；调整后的盈余额
x_*%*H adjusted value 经调整的价值；调整后的价值
Kv(z4 z adjustment 调整；修订；理算〔保险〕
%*wzO9w4
adjustment centre 调剂中心
`79[+0hL' adjustment lag 调整过程的时间差距；调整时差
B:4Ka]{YO adjustment mechanism 调整机制
I @ 2 uF- adjustment of loss 亏损调整
L}'Yd' adjustment process 调整过程；调整程序
&&=[Ivv adjustment range 调整幅度
C ye
T]y administered exchange rate 受管制汇率
4/S =5r} Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Hd9XfU administration expenses 行政费用
Ju!(gh administration fee 手续费；行政费
[r)e P({ administration in bankruptcy 破产管理
+l`65!" administration order 遗产管理令
'Qa5n\HX$ administrator 管理人；遗产管理人
eD%H XGe administrator of the estate 遗产管理人
96d~~2p admission of debt 债项承认书
1y
J5l,q admission of proof 接纳债权证明
(Uk>?XAr advance 放贷款项；垫付款项；预支款项；预付款项
xc9Y M0B& advance account 暂支帐目；预付款帐户
@@I7$* advance compensation 预付补偿金
s~*}0-lS advance from shareholder 股东垫款
9 Ycn0 advance pending reimbursement 预支以待日后付还
x J{_qP advanced economy 先进经济体系
vY6oV jM advancement 预付；预付财产
C{ EAmv ' advances warrant 垫款令
3jjMY advancing 贷出
r-} -C! adverse balance 逆差
0}{'C5 adverse exchange 逆汇
7 8Vcu'j&_ advertisement addressed to shareholders 在报章刊登的致股东通告
hi ~} advice for collection 托收通知书
o*">KqU`b advice of drawing 提款通知书；汇票通知书
Dj i^+;"& advice of payment 付款通知
DAfyK?+UL Advisory Committee [Securities and Futures Commission]
~9 \$5n)a 谘询委员会〔证券及期货事务监察委员会〕
eG5Y+iL- V Advisory Committee on Diversification 经济多元化谘询委员会
Z(j{F<\jS affidavit 誓章；遗产申报誓章
S}(8f!9< affidavit of no receipt 述明无收款的誓章
dBSbu=^$ ) affiliate 联号；联营公司；附属公司
NYwR2oX affiliated company 附属公司；联号；联营公司
pY@Y?J j affirmation [estate duty] 非宗教式宣誓〔遗产税〕
>nzu],U affordability 负担能力
UiH!Dl}< African Development Bank [AfDB] 非洲开发银行
cvnB!$eji after-acquired property 事后取得的财产
,R?np9wc after-hours dealing 市后交易
$&{ti.l after-tax profit 税后盈利；税后利润；税后溢利
=-N iO@5o agency agreement 代理协议
:_5/u|{
agency expenses 代理机构的开支
<3 TA>Dz agency fee 代理费
nd ink$ Agency Law 《代理法》
F>zl9Vi< agent 代理人；承销人
rYY$wA@ agent of company 公司代理人
L Cs__. agent's fee 代理人费；经纪费
[U>@ ,BH aggregate 总计；总数；总体数字
. Obn&S aggregate amount 总款额；总额
!M7<BD}; aggregate assets and liabilities 总体资产与负债
K_~h*Yc aggregate at constant price 按固定价格计算的总体数字
<[Q3rJ aggregate demand 总需求
*)<B0SjT aggregate gross position 总持仓量
1|{bDlmt aggregate limit 总限额
"5C`,4s aggregate of salaries tax 合计薪俸税
?-MP_9!JK aggregate performance 总体表现；总体业绩
*4S-z& ,.c aggregate supply 总体供应
qnM| w~G aggregate surplus 总盈余
:`\)
P, aggregate total 整体总额
J NVr aggregate value 总值；合计价值
lhH`dG D aggregated basis 合计基准
eg/<[ A: aggregated net chargeable income 合计应课税入息实额
6KHN& P aggregation 合并计算；合计；总和
R\mR $\cS aggregation of incomes of husband and wife 夫妇入息合并计算
x}TS aggregation of property 财产的总和
p8}(kHUp( agio 差价；贴水
QSw<%pcJE@ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
ht =P\E Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
R'}95S< 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
)w h%| Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
| &3x#1A 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
P`$!@T0= Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
JhHWu< 《香港政府和大韩民国政府关于相互促进和保护投资协定》
7 <9yH:1 agreement for a settlement 授产协议
l[Q:}y agreement for assignment 转让协议
lDc-W =X= agreement for sale 售卖协议；买卖协议
fB1TFtAh agreement for sale and purchase 买卖协议
KS}hU~ agreement for the payment of interest 支付利息协议
^/U27B agreement for the repayment of money 还款协议
vxFTen{-F agreement of reinsurance 再保险协议
'sh~,+g Agricultural Bank of China 中国农业银行
j} 1zdA air passenger departure tax 飞机乘客离境税
mYxyWB Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
dq\FBwfe airport tax 机场税
6at1bQ$ alcohol duty 酒精税
bWWXc[O2&( alienation 让与；让渡；转让
%FZ2xyI. alimony 生活费；赡养费
{ZU1x C All Ordinaries Index [AOI] 所有普通股指数
.zg8 i_ all risks 全险；综合险
\OILWQ[/ All Sales Record for Stock Market 《股票市场成交报告》
asJ!NvVG' Allied Capital Resources Limited 新联财务有限公司
'1?\/,em all-items index [Consumer Price Index] 总指数〔消费物价指数〕
1'.7_EQ4T allocation letter 拨款信件
z~*g ~RKS! allocation of fund 分配款项；预留款项
@"-</x3o allocation of profit 利润分配；溢利分配
n">u mM;Eh allocation warrant 拨款令
n DS}^Ba allotment 分配；配股
^y!;xc$(Qs allotment notice 股份配售通知；配股通知
(*p , T allotment of shares 股份分配
]rehW} allowable 可获宽免；免税的
sRSz}] allowable business loss 可扣除的营业亏损
o*WY= allowable expenses 可扣税的支出
dCyq vg6u allowance 免税额；津贴；备抵；准备金
: _e# allowance for debts 债项的免税额
Byl^? 5 allowance for depreciation by wear and tear 耗损折旧免税额
?BA]7M(,4 allowance for funeral expenses 殡殓费的免税额
6W[}$#w allowance for inflation 为通货膨胀而预留的款项；通胀准备金
IW=cym7 allowance for repairs and outgoings 修葺及支出方面的免税额
4y:]DC" allowance to debtor 给债务人的津贴
E>b2+;Jv alteration of capital 资本更改
9,uhf b^] alternate trustee 候补受托人
Vj<:GRNQ,d amalgamation 合并
e^p
+1-B ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
N|N3x7=gs ambit of charges 征税范围；收费范围
MP Z3D9 amended valuation 经修订的估值
v
^[39*8 American Commodities Exchange 美国商品交易所
F{06 _T American Express Bank Limited 美国运通银行
{]_uMg#! American Stock Exchange 美国证券交易所
;~fT,7qBah amortization 摊销
3@+b }9s8 amount due from banks 存放银行同业的款项
[x=jH>Y amount due from banks abroad 存放海外银行同业的款项
Kl7WQg,XOi amount due from holding companies 控股公司欠款
I V%zO+ amount due from local banks 存放本港银行同业的款项
SIO&rrT. amount due to banks 银行同业的存款
7tUA>;++ amount due to banks abroad 海外银行同业的存款
} En amount due to holding companies 控股公司存款
De7T s amount due to local banks 本港银行同业的存款
=4V&*go*\ amount due to outport banks 外埠银行同业的存款
ZkL8 e amount for note issue 发行纸币的款额
dQoYCS}IaV amount of bond 担保契据的款额
4[Z\
?[ amount of consideration 代价款额
glD cUCF3 amount of contribution 供款数额
v+p {|X- amount of indebtedness 负债款额
0 a8/B>
amount of principal of the loan 贷款本金额
XO#/Fv! amount of rates chargeable 应征差饷数额
rX_@Ihv' amount of share capital 股本额
X%z }VA amount of sums assured 承保款额
+$4(zP s@ amount of variation 变动幅度
L,y6^J! amount of vote 拨款数额
Z^ }mp@j> amount payable 应付款额
infl. amount receivable 应收款额
)u))n# P Amsterdam Stock Exchange 阿姆斯特丹证券交易所
zp\8_ U @ analysis 分析
|,9JNm$ ancillary risk 附属风险
#/PA A annual account 周年帐目；周年帐目报表；年度决算；年结
DPi_O{W> annual accounting date 年结日期
5T sU Qc annual allowance 每年免税额；年积金；年度津贴；年津
HeBcT^a annual balance 年度余额
*6HTV0jv annual disposable income 每年可动用收入
COH<Tj annual estimates 周年预算
%ZHP2j
%~ annual fee 年费
(c0A.L)
annual general meeting 周年大会
%X#zj" annual growth rate 年增率；每年增长率
~l;[@jsw F annual long-term supplement 长期个案每年补助金
f{SB1M annual pensionable emolument 可供计算退休金的年薪
)`^p%k annual report 年报
6'\6OsH Annual Report on the Consumer Price Index 《消费物价指数年报》
%%(R@kh9 annual return 周年报表；周年申报表；每年报税表格
^N 8)]F, Annual Return Rules 《周年报表规则》
&zs'/xv] annual review of consumer prices 每年消费物价回顾
U
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.:@T annual roll-forward basis 逐年延展方式
!9 fz(9 annual salary 年薪
3? Y 2L annual statement 年度报表；年度决算表
9x,RvWTb 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$Z annuitant 年金受益人
ss;R8:5 annuity 年金
8~5cJPi6 annuity contract 年金合约
a0r"N[& annuity on human life 人寿年金
l7&$}x - antecedent debt 先前的债项
h iN EJ_f ante-dated cheque 倒填日期支票
SG6 sw]x anticipated expenditure 预期开支
j*~T1i anticipated net profit 预期纯利
L^Jk=8 anticipated revenue 预期收入
>0Q|nCx anti-inflation measure 反通货膨胀措施
~]ZpA-*@Ut anti-inflationary stance 反通货膨胀立场
N !TW! apparent deficit 表面赤字
M Zmb`%BZ apparent financial solvency 表面偿债能力
d)~Fmi; apparent partner 表面合伙人
qI^
/"k*5 application for personal assessment 个人入息课税申请书
n3J53| %v application of fund 资金应用
C6rg<tCH application to release as liquidator and to destruct the books of accounts and documents
NcY6 08C 申请免除清盘人职务及毁灭帐簿与文件
} 9nDo*A"} appointed actuary 委任精算师
AT5aDEb^^ appointed auditor 委任核数师；委任审计师
c- .t>r & appointed trustee 委任的受托人
$-[CG7VgX% appointer 委任人
1S@v Gq} apportioned pro rata 按比例分摊
q^6 +!&" apportionment 分配；分摊
L(X6-M: Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
KK@.~ 'd apportionment formula 分摊方程式
IIy~[4dW apportionment of estate duty 遗产税的分摊
~'R(2[L!; appraisal 估价；评估
$s<Ne{? appreciable growth 可观增长
McPNB`.H appreciable impact 显着影响
y8fsv eX appreciable increase 可观增长
;5@ t[ r appreciation 增值；升值
&+G"k~% appreciation against other currencies 相对其他货币升值
qKJSj
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
=y=cW1TG appreciation tax 增值税
}NsU nbxT appropriation 拨款；拨用；拨付
4H@Wc^K appropriation account 拨款帐目
|HZT N" Appropriation Bill 拨款法案
pmX#E appropriation-in-aid system 补助拨款办法
9c JH" approved assets 核准资产
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w^- approved basket stock 认可一篮子证券
& y <Z E approved budget 核准预算
^iQn'++Q approved charitable donation 认可慈善捐款
3"F`ZJ]= approved charitable institution 认可慈善机构
ETB6f approved currency 核准货币；认可货币
O:da-xWJ approved estimates 核准预算
p ;|jI1 approved estimates of expenditure 核准开支预算
< y*x]} approved overseas insurer 核准海外保险人
vf8\i- U= approved overseas trust company 核准海外信托公司
EM\'GW approved pooled investment fund 核准汇集投资基金
@)K %2Y` approved provident fund scheme 认可公积金计划
1T:Y 0 approved provision 核准拨款
- M,7N}z@; approved redeemable share 核准可赎回股份
o=nsy]'& approved regional stock 认可地区性证券
.; &# )l approved retirement scheme 认可退休金计划
t='# |'); approved subordinated loan 核准附属贷款
ntmyNf?; arbitrage 套戥；套汇；套利
Wa? ; ^T arbitrageur 套戥者；套汇者
bO<C R arbitrary amount 临时款项
+*_5tWAc arrangement 措施；安排；协定
A pjOj/ arrears 欠款
zq%D/H6J, arrears of pay 欠付薪酬
Ux +Q arrears of revenue 逾期未收税款；逾期未收的帐项
A1 9;1#$= articles of association 组织章程；组织细则；组织章程细则
T 6~_Q}6 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
=~+D UMBT ascertainment of profit 确定利润
A=kH%0s2p@ "Asia Clear" “亚洲结算系统”
oTT7 M`P3h Asia Commercial Bank Ltd. 亚洲商业银行有限公司
; *,f< Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
,~?YBLw@c Asian Development Fund [ADF] 亚洲发展基金
JH8zF{? Asian dollar bond 亚洲美元债券
fK(}Ce Asian dollar market 亚洲美元市场
n#i wb0- Asian dollar rate 亚洲美元利率
Oez>X=Xf Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Ye.r%i & Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
2ZQ}7`Y asked price 沽盘；喊价；索价；卖方报价
C{d7J'Avk assessable income 应评税入息
u!:z.RH8n assessable loss 应评税亏损
Reu*Pe assessable profit 应评税利润
owPm/ F assessable value 应评税值
O2" gj"D assessed profit 估定利润
n6k9~ "? assessed value 经评估价值
r:]1 O* assessment 评税；评定；估价；评税单
Y Tw#J OO assessment number 评税编号；估价编号
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4u +0 assessment of additional tax 补加税评税
%sRUh0AL assessment of performance 业绩评估；实绩评价
_@R0x#p5M Assessor 评税主任
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36%Pj` asset price bubbles 资产价格泡沫
?)\a_ Tn asset-backed securities 具资产保证的证券
,()0' h}n assets accretion 资产增值
?h1H.s2X assets and liabilities 资产与负债
E Kp@9\XBC assets betterment statement 资产递增表；资产改进表
H}:LQ~_2 assets lending 实物放款；有抵押贷款
y7^{yS[, assets of the company passing on the death 死者去世时转移的公司资产
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pv= % assets pledged as security for liabilities 用作负债抵押的资产
CXCpqcC assets portfolio 资产投资组合
VAXT{s&4> assets price 资产价格
kEd@oC assets quality 资产质素
Sv ;_HZ assets realization 资产变现
72veLB assets refinancing arrangement 资产再集资安排
)P| [r assets securitization 资产证券化
F9*g = assets situated outside Hong Kong 在香港以外地方的资产
CX m+)a-L assets stripping 削减资产；拆卖资产
Xo*DvD assets value 资产值
U w4>v: assignee 承让人
qn,O40/] assignment 转让；转让书；转让契
<ioO,oS' assignment of interest 权益转让
F H1Z 2 assignment of letters patent and trade mark 专利证书及商标转让
Q%-di= assignment of property 物业转让；物业转让书
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UL^$& assignment right 转让权
%2V-~.Ro6 assignor 转让人
Vn~UB#]'3 associate 有联系的人；有关连人士；相联者；合伙人；联系人
\qUK P"dr Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
NuU9~gSQ associate member 附属会员
lHV[Ln`\x associated body corporate 相联法人团体
?i`l[+G associated company 相联公司；联属公司
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associated corporation 相联法团
o:6@ Kw^ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
eu|j=mB 公认会计师公会〔英国〕
= LTmr1? Association of Futures Exchange Brokers 香港期货经纪协会
*kIc9 } Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
=f(cH152T association of underwriters 承保人组织
&ZTr assumption of control 接管
4R 5D88= C assurance 担保；保险；转易；转易书
&5 L<i3BX assurance of interest 权益的转易
cv/_ r#vN at 19XX price 按一九ＸＸ年价格计算
b}Zd)2 G at a discount 按赔价计算；按贴水价格计算；打折扣
kap C%/6" at a premium 按溢价计算；按升水价格计算
ujJI
1I at call 通知付款；按通知
* Y@nVi at constant market price 按固定市价计算
RyRpl*^ at constant price 按固定价格计算
Pm$q]A~ at cost 按成本计算
I7&_Xr at current market price 按当时市价计算；按现时市价计算
S(mF%WJ at current price 按当时价格计算；按现时价格计算
{hJXj, at factor cost 按要素成本计算；按生产要素成本计算
M?/jkc.8H at money-of-the-day price 按付款当日价格计算
M4 WiT<|]R at or better 按指定或较佳价位〔买卖指令〕
R=T qj,6 at par 按面值计算；平价
iZZ (4 at sight 见票即付
KzQ3.)/q at the close 按收市盘
3~#h|? at the opening 按开市盘
= P attestation 见证；见证条款
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{ab*tM at-the-money option 平价期权
}^( }HBT attorney 受权人；受托代表人
,j 5&6X=1M attornment 新拥有人承认书
l$hJ E;n attributable profit 可归属利润
S1U@U C attributable share value 可归属股份价值
zm,@]!wI Auckland Stock Exchange 奥克兰证券交易所
"k Te2iS auction 拍卖
D3c2^r $Z auctioneer 拍卖商
z5bo_ Eq audit 审计；核数
"@9? QI} Audit Commission 审计署
<9sO Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
F,5r9^,_ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
[TC P-bU audit review 帐目审查
Z`&4SH=j Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
X w .p audited account 审计帐目；经审计的帐目
iV fgDo audited annual account 经审计的周年帐目
L}m8AAkP[ audited balance sheet 经审计的资产负债表
pZ yQY+O auditor 核数师；核数主任；审计师
Jl "mL auditor's certificate 核数师证明书；审计师证明书
+w 8R!jdA auditor's report 核数师报告；审计师报告
rDdzxrKg{ Aussie bond 澳元债券
)NR Q2 austerity budget 紧缩预算
BA=,7 y&;j Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
]m#5`zGK1| Australia All Ordinaries Index 澳洲所有普通股票指数
4:9KR[y/ Australian Dollar [AUD] 澳元
A6oq.I0 Australian Options Market 澳大利亚期权市场
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Xt4j Australian Securities Commission 澳洲证券事务监察委员会
{ NJfNu Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Ix|~f1*% Australian Stock Exchange 澳大利亚证券交易所
'$ef+ @y Austrian Schilling [ATS] 奥地利先令
qOaQxRYm%Y authentication 认证；鉴证
kcDyuM` authority to purchase 委托购买证；委购书
FWC5&tM authorization 认可；核准；授权；授权书
P_u|-~|\ authorization by direction 指示授权
f+.T^es authorization by instruction 指令授权
d^(1TNS authorization by warrant 令状授权
CB~Q%QLG authorization of unit trust 单位信托的认可
Eq:2k)BE authorized agent 指定代理人
oQ=>'w authorized capital 法定资本
3 DaQo0N authorized clerk 出市员
""svDfy$ authorized dealer 认可交易商
RwVaZJe)l authorized financial institution 认可财务机构
1oKfy>i e authorized fund 认可基金
_ W3Y\cs,- authorized fund house 获授权的基金公司；认可基金公司
$W;b{H=F authorized institution 认可机构
b6E<r>q authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
t\v+ogbk) authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
>5G>D~b authorized insurer 获授权保险人；获认可承保人
iBudmT8 authorized investment 特准投资项目
",>H(wJ8 authorized person 获授权人
Yav2q3 authorized representative 获授权代表
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2 authorized share capital 法定股本
bw&myzs automated quotation system 自动报价系统
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Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
[ $fJRR 自动交易系统〔香港期货交易所有限公司〕
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automatic adjustment mechanism 自动调整机制
~L7:2weV[ automatic adjustment system 自动调整系统
&: =$wc Automatic Clearing House 自动票据交换所
,YhwpkL automatic exchange rates accumulation system 自动化汇率累集系统
xLZd!>C Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
F\ctu aLC automatic teller machine [ATM] 自动柜员机
8e0."o.6 autopay 自动转帐
s/Xb^X jS1 available assets 可用资产
[Vdz^_@Y available fiscal reserve 现存财政储备
wve =.n available profit 可用利润
:c8n[+5 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Lhh;2r/?78 average 平均；平均数；海损
Y\2|x*KwvF average basic salary 平均基本薪金
A -CUv[pM average consumer expenditure 平均消费开支；一般消费开支
8[ry |J average cost 平均成本
TCvSc\Q[:1 average cost of land production 增辟土地平均成本
BGzI average daily turnover 平均每日成交额
@
\2#D pr average daily wage rate 平均每日工资率
amQz^^ average expenditure pattern 平均开支模式
7-_vY[)/ average growth rate 平均增长率
~:_0CKa! average net fixed assets 固定资产平均净值
YxJD _R average of relatives 相对价格平均数
Tp<k<uKD average price 平均价格
bzi|s5!'< average propensity to consume 平均消费倾向；一般消费倾向
pUl8{YGS average propensity to save 平均储蓄倾向；一般储蓄倾向
;7Oi ! BC average rate 平均率
X5g[ :QKP7 average revenue 平均收入；平均收益
p4VSm a_( average stock 平均库存；平均存货
P NSMcakD average yearly rent 平均年租
Eaad,VBtU avoidance of double taxation 避免双重课税
T}7uew\v0< avoidance of tax 避税
