A:
FE m=w2 A share Ａ股；甲类股份
Jfg7\&| abatement of tax 减税；减扣免税额
G5 '_a$ ABN AMRO Bank N.V. 荷兰银行
W."f 8ow above-the-line expenditure 线上项目支出；经常预算支出
-)w]a{F above-the-line receipt 线上项目收入；经常预算收入
Nw](". ABSA Asia Limited 南非联合亚洲有限公司
LAZVW</ absolute change 绝对数值变更
(a{ZJI8_ absolute expenditure 实际开支
h{]#ag5` absolute guideline figure 绝对准则数字
?~2Bi^ W5 absolute interest 绝对权益
%%g-GyP
1 absolute order of discharge 绝对破产解除令
,{<p absolute profit margin 绝对利润幅度
Bh` IXu absolute value 实值；绝对值
ESDB[
O+`x absolutely vested interest 绝对既得权益
:):zNn_>` absorbed cost 已吸收成本；已分摊成本
VO`"< absorption 吸收；分摊；合并
bsO@2NP' absorption rate 吸收率；摊配率；分摊率
8sw,k ACB Finance Limited 亚洲商业财务有限公司
HcJE0- " acceptable form of reciprocity 合理的互惠条件
l
C \E acceptable rate 适当利率；适当汇率
wq72% e acceptance agreement 承兑协议
e.X@] PQJQ acceptance for honour 参加承兑
n,KA&)/ s acceptor 承兑人；接受人；受票人
3ps,u ozj acceptor for honour 参加承兑人
C{Blq f3V0 accident insurance 意外保险
D@vMAW Accident Insurance Association of Hong Kong 香港意外保险公会
#@_ 1fE accident insurance scheme 意外保险计划
^Rmoz1d accident year basis 意外年度基准
ndOfbu;mf accommodation 通融；贷款
4MX7=!E accommodation bill 通融票据；空头票据
x N`T accommodation party 汇票代发人
$ A?}a account balance 帐户余额；帐户结余
En5!"w|j account book 帐簿
KU2$5[~j account collected in advance 预收款项
F";FG 0 account current book 往来帐簿
1VfSSO account of after-acquired property 事后取得的财产报告
#pu}y,QN$ account of defaulter 拖欠帐目
o =9' account payable 应付帐款
YsAF{ account payee only [A/C payee only] 只可转帐；存入收款人帐户
k|#Zy, account receivable 应收帐款
,h!X k account receivable report 应收帐款报表
aJ2H.E account statement 结单；帐单；会计财务报表
wD=am account title 帐户名称；会计科目
R{<Y4C2~ accountant's report 会计师报告
BLW]|p|1: Accountant's Report Rules 会计师报告规则
]p$zvMf} accounting and auditing procedure 会计与审计程序；会计与核数程序
\GHOg.P Accounting Arrangements 《会计安排》
~ hD{coVTI accounting basis 会计基础
C
ktX0 accounting by Official Receiver 破产管理署署长呈交的帐目
.;slrg(5F Accounting Circular 《会计通告》
lO &cCV; accounting class 会计类别
ylkqhs& accounting date 记帐日期；会计结算日期
.&(8( C accounting for money 款项核算
K\X : G-C9 Accounting Officer 会计主任
*8206[y accounting period 会计报告期；会计期
"%kG RHq accounting policy 会计政策；会计方针
#PH#2/[ accounting practice 会计惯例
tDU}rI8? accounting principle 会计准则
Ma_=-cD accounting record 会计记录
-aN":?8(G accounting report 会计报告
qvTJ>FILT Accounting Services Branch [Treasury] 会计事务部〔库务署〕
*+~D+_, Accounting Society of China 中国会计学会
x@ 6\Ob accounting statement 会计报表
>p |yf. G accounting system 会计制度；会计系统
}s6G!v^2"" accounting transaction 会计事项；帐务交易
u#VweXyU accounting treatment 会计处理
U IQ 6SvM accounting year 会计年度
.xnQd^qoac accretion 增值；添加
\6 LcV ik accrual 应计项目；应累算数目
[,nfAY accrual basis 应计制；权责发生制
.m!s". ?[ accrual basis accounting 应计制会计；权责发生制会计
(NM6micc accrue 应累算；应计
V^ Y*xZ accrued benefit 应累算利益
8L{$v~ + accrued charges 应计费用
! *8#jy accrued cumulative preference share dividend 应累算的累积优先股股息
' XEK&Yi1 accrued expenses 应累算费用
wmiafBA e accrued interest payable 应付利息；应计未付利息
Hz5;Ruw' accrued interest receivable 应收利息；应计未收利息
VlV)$z_ accrued right 累算权益
_&K\D
p&@ accruing profit 应累算的利润
w. vY(s accumulated fiscal reserve 累积财政储备
w@2~`<Hk'" accumulated profit 累积利润；滚存溢利
R;.d/U|av accumulated reserve 累积储备
,NDxFy;d accumulation of surplus income 累积收益盈余
:; <\5Oy
^ acquired assets 既得资产
GP Ix@k acquisition 收购；购置；取得
(Q\\Gw acquisition cost 购置成本
QWKs[yfdo acquisition expenses 购置费用
fls#LcI9>6 acquisition of 100% interest 收购全部股权
b%<16 4i acquisition of control 取得控制权
|O%:P}6c acquisition of fixed assets 购置固定资产
uj ow?$ & acquisition of shell “买壳”
F"Uh/EO< acquisition price 收购价
|z T%$ act of God 天灾
BjwMb&a; acting partner 执事合伙人
}]tFz}E\ active market 买卖活跃的市场；交投畅旺的市场；旺市
jjYM3LQcdP active partner 积极参与的合伙人
8~}s 3j4 active trading 交投活跃
ws. ?cCTpt actual circulation 实际流通
m \1VF\ actual cost 实际成本
+tPx0>p; actual expenditure 实际开支；实际支出
)K8P+zn~ actual income 实际入息；实际收入；实际收益
TS/Cp{ actual market 现货市场
<&KL o>B^ actual price 现货价；实际价格
( /('nY actual profit 实际利润
lGl[^
0 actual quotation 实盘；实际价位；实际报价
?VUgwP_= actual year basis 按实际年度计算
q"P5,:W actuals 实货
=rtS#u
Y actuarial investigation 精算调查
s bs[=LW4 actuarial principle 精算原则
C{Dlc Z< actuarial report 精算师报告
4t,zHR6W Actuarial Society of Hong Kong 香港精算学会
U0!^m1U: actuarial valuation 精算师估值
MJy;GzJ O actuary 精算师
|)m*EME ad referendum agreement 暂定协议；有待覆核的协定
=DGn,i9 ad valorem duty 从价税；按值征税
|if~i;VKL ad valorem duty system 从价税制
<Z2(qZ^Z ad valorem fee 从价费
71JM
[2 ad valorem tariff 从价关税
lv=y z\ additional allowance 额外免税额
X\o/i\ C} additional amount for unexpired risk 未过期风险的额外款额
- 08&&H additional assessable profit 补加应评税利润
Rrh<mo(yj# additional assessment 补加评税
eo >/ additional commitment 额外承担
[`y :M&@ additional commitment vote 额外承担拨款
|\i:LG1 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
YtV |e|aD additional dependent parent allowance 供养父母额外免税额
LDT'FwMjy additional provision 额外拨款
R; 0W+!fE additional stamp duty 附加印花税
EC^Ev|PB\u additional tax 补加税罚款；补加税款
(45NZBs Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
6U;Jg_zS adjudged bankrupt 被裁定破产
) j{WeG7L adjudicated bankrupt 裁定破产人
= 4BLc adjudication fee 裁定费；评定印花税额手续费；评估契据费
73'U#@g6 adjudication of bankruptcy 裁定破产；宣告破产
I;` Ko _ i adjudication of insolvency 裁定无力偿还债务
qk_p}l-F1 adjusted actual 经调整的实数；调整后的实数
R59e&
adjusted current assets 经调整的流动资产；调整后的流动资产
8O"x;3I9 adjusted figure 经调整的数字；调整后的数额
z*Myokhf adjusted liabilities 经调整的负债；调整后的负债
u5u0*c adjusted loss 经调整的亏损；调整后的亏损
`E./ p 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
X{0ax. adjusted profit 经调整的利润；调整后的利润
A6@+gP< adjusted surplus 经调整的盈余额；调整后的盈余额
ir9Q##f adjusted value 经调整的价值；调整后的价值
;FV~q{ adjustment 调整；修订；理算〔保险〕
!L &=?CX adjustment centre 调剂中心
-_y~rx
> adjustment lag 调整过程的时间差距；调整时差
t!J";l adjustment mechanism 调整机制
Uq9,(tV`6g adjustment of loss 亏损调整
wQF&GG Y R adjustment process 调整过程；调整程序
<7 vI h0 adjustment range 调整幅度
",MK'\E administered exchange rate 受管制汇率
aX>4Tw Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
?)A]q'
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x:f|3"\s administration fee 手续费；行政费
G=r(SJq administration in bankruptcy 破产管理
Gk{
"O%AE administration order 遗产管理令
4
+da administrator 管理人；遗产管理人
t-v^-# administrator of the estate 遗产管理人
9s;!iDFn admission of debt 债项承认书
x HM&csL admission of proof 接纳债权证明
M 3ecIVm8( advance 放贷款项；垫付款项；预支款项；预付款项
ir?U w:/f advance account 暂支帐目；预付款帐户
b qZ?uvc3 advance compensation 预付补偿金
}Q{
=:X9 advance from shareholder 股东垫款
gt2>nTJz.Z advance pending reimbursement 预支以待日后付还
eE Z |nEU advanced economy 先进经济体系
"Cb.cO$i; advancement 预付；预付财产
(&9DB advances warrant 垫款令
#U ",,*2 advancing 贷出
"sX [p adverse balance 逆差
DuTlYXM2^ adverse exchange 逆汇
2.HZ +1 advertisement addressed to shareholders 在报章刊登的致股东通告
' U|MM;( advice for collection 托收通知书
D{,[ \^c advice of drawing 提款通知书；汇票通知书
*@\?}c X advice of payment 付款通知
XPc9z}/(e Advisory Committee [Securities and Futures Commission]
Z4wrXss~ 谘询委员会〔证券及期货事务监察委员会〕
p%1xj2 ?nN Advisory Committee on Diversification 经济多元化谘询委员会
SX Hr u Z affidavit 誓章；遗产申报誓章
F8|5_214' affidavit of no receipt 述明无收款的誓章
1+16i=BF) affiliate 联号；联营公司；附属公司
N=O+X~ affiliated company 附属公司；联号；联营公司
[[*0MA2Y affirmation [estate duty] 非宗教式宣誓〔遗产税〕
buq *abON affordability 负担能力
4%',scn African Development Bank [AfDB] 非洲开发银行
~xlMHf after-acquired property 事后取得的财产
Lyf? V(S after-hours dealing 市后交易
hr~qt~Oi after-tax profit 税后盈利；税后利润；税后溢利
!T#8N7J> agency agreement 代理协议
/ygUd8@ agency expenses 代理机构的开支
>,]
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C$AIP\j-
) Agency Law 《代理法》
r|JiGj^om agent 代理人；承销人
S5*~r@8h agent of company 公司代理人
u>3&.t@hU1 agent's fee 代理人费；经纪费
;EE&~&*w aggregate 总计；总数；总体数字
*uI hxMX aggregate amount 总款额；总额
NE; (.. aggregate assets and liabilities 总体资产与负债
ery?G- aggregate at constant price 按固定价格计算的总体数字
v)C:E 9!| aggregate demand 总需求
bG?WB,1 aggregate gross position 总持仓量
}<}`Q^Mlk aggregate limit 总限额
3IJI 5K_ aggregate of salaries tax 合计薪俸税
T;4gcJPn"M aggregate performance 总体表现；总体业绩
Sob $j aggregate supply 总体供应
lt2Nwt0bv aggregate surplus 总盈余
Y1Gg (z aggregate total 整体总额
Rktn/V i aggregate value 总值；合计价值
<u x*r#a!d aggregated basis 合计基准
{d?4;Kd aggregated net chargeable income 合计应课税入息实额
,#'o)O# aggregation 合并计算；合计；总和
xnhDW7m aggregation of incomes of husband and wife 夫妇入息合并计算
}(g+: ]p- aggregation of property 财产的总和
i)ES;b4 agio 差价；贴水
\ ]kb&Qw 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》
bzj!d|T` Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
+>i<sk 《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》
)bIK0h Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
S}v {^ vR 《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》
l_YdIUl Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
? *z( 1!
《香港政府和大韩民国政府关于相互促进和保护投资协定》
02J6Pn3 agreement for a settlement 授产协议
`%mBu`A agreement for assignment 转让协议
X#Dh k6 agreement for sale 售卖协议；买卖协议
?,i#B'Z^ agreement for sale and purchase 买卖协议
sS1J.R agreement for the payment of interest 支付利息协议
o7 @4=m } agreement for the repayment of money 还款协议
SqA+u/"j2 agreement of reinsurance 再保险协议
:,}:c%-^" Agricultural Bank of China 中国农业银行
nuQLq^e air passenger departure tax 飞机乘客离境税
_#^A:a^e8 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
'QekQ]; airport tax 机场税
FSYj p{z5 alcohol duty 酒精税
@]ptY* alienation 让与；让渡；转让
%<ptkZK# alimony 生活费；赡养费
^7s6J {< All Ordinaries Index [AOI] 所有普通股指数
:#W>SO all risks 全险；综合险
zfr (dQ All Sales Record for Stock Market 《股票市场成交报告》
?%za: { Allied Capital Resources Limited 新联财务有限公司
r" u(!~R all-items index [Consumer Price Index] 总指数〔消费物价指数〕
'Qs 3 allocation letter 拨款信件
%:be{Y6 allocation of fund 分配款项；预留款项
RZ/+ K= allocation of profit 利润分配；溢利分配
]=86 [A-2N allocation warrant 拨款令
UTK.tg allotment 分配；配股
;qVEI/ allotment notice 股份配售通知；配股通知
>;' 1k' allotment of shares 股份分配
I 3zitI; allowable 可获宽免；免税的
,QHx*~9 allowable business loss 可扣除的营业亏损
M#lVPXS allowable expenses 可扣税的支出
5rHnU <H@y allowance 免税额；津贴；备抵；准备金
&J&w4"0N' allowance for debts 债项的免税额
Ei p~ ~2 allowance for depreciation by wear and tear 耗损折旧免税额
sNk>0 X[ allowance for funeral expenses 殡殓费的免税额
eFXi )tl allowance for inflation 为通货膨胀而预留的款项；通胀准备金
HDW\S# allowance for repairs and outgoings 修葺及支出方面的免税额
1:;&wf allowance to debtor 给债务人的津贴
LnRi+n[@7 alteration of capital 资本更改
A]SB c2 alternate trustee 候补受托人
!7Nz W7j amalgamation 合并
t 1RwB 23 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
8#Z\ }gGz ambit of charges 征税范围；收费范围
%dk$K!5D0 amended valuation 经修订的估值
"za*$DU American Commodities Exchange 美国商品交易所
k0 e|8g X American Express Bank Limited 美国运通银行
#Mem2cz American Stock Exchange 美国证券交易所
gH{\y5%rO amortization 摊销
[>Kx m amount due from banks 存放银行同业的款项
zk 'e 6 amount due from banks abroad 存放海外银行同业的款项
7dg
5HH amount due from holding companies 控股公司欠款
qYu!:xa8 amount due from local banks 存放本港银行同业的款项
C@?e`=9( amount due to banks 银行同业的存款
%`T^qh_dE amount due to banks abroad 海外银行同业的存款
h&) vdCCk amount due to holding companies 控股公司存款
A$"$`)P! amount due to local banks 本港银行同业的存款
#u=O 5%. amount due to outport banks 外埠银行同业的存款
M4hN#0("4 amount for note issue 发行纸币的款额
% C E@} amount of bond 担保契据的款额
o2e h)rtB amount of consideration 代价款额
Ko]h r amount of contribution 供款数额
tv=FFfQ amount of indebtedness 负债款额
U5ud?z()OA amount of principal of the loan 贷款本金额
;'18 amount of rates chargeable 应征差饷数额
?xT eio 44 amount of share capital 股本额
k2tX$ \E amount of sums assured 承保款额
(zL Iv9$ amount of variation 变动幅度
q!oZ; $ amount of vote 拨款数额
CD<u@l,1 amount payable 应付款额
g-V\ s&} amount receivable 应收款额
dBq,O%$oq Amsterdam Stock Exchange 阿姆斯特丹证券交易所
@Kb| analysis 分析
e/ % ; ancillary risk 附属风险
j&G~;(DY annual account 周年帐目；周年帐目报表；年度决算；年结
W4rw ;(\ annual accounting date 年结日期
cV!/ annual allowance 每年免税额；年积金；年度津贴；年津
% /4_|@<' annual balance 年度余额
J%[N- annual disposable income 每年可动用收入
-qCJwz30 annual estimates 周年预算
}9Dv\"t5 annual fee 年费
$Q$d\Yvi annual general meeting 周年大会
vLT12v:)` annual growth rate 年增率；每年增长率
,l? 76g annual long-term supplement 长期个案每年补助金
fUWm7>6VA> annual pensionable emolument 可供计算退休金的年薪
5~R{,]52 annual report 年报
S| -{wC% Annual Report on the Consumer Price Index 《消费物价指数年报》
w>q _8V_K annual return 周年报表；周年申报表；每年报税表格
uy-Ncy Annual Return Rules 《周年报表规则》
xo 'w+Av annual review of consumer prices 每年消费物价回顾
i K[8At"Xo annual roll-forward basis 逐年延展方式
D i 1G annual salary 年薪
vls> 6h annual statement 年度报表；年度决算表
[c!vsh]^ 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
iIEIGQx annuitant 年金受益人
YIk6:W{ annuity 年金
| v'5*n9 annuity contract 年金合约
@ k #y-/~? annuity on human life 人寿年金
oJu4vGy0 antecedent debt 先前的债项
r`g;k&"a ante-dated cheque 倒填日期支票
z 4fK{S anticipated expenditure 预期开支
Z!i'Tbfn anticipated net profit 预期纯利
wkpVX*DfRE anticipated revenue 预期收入
yh n
$4;m anti-inflation measure 反通货膨胀措施
.p0n\ $r anti-inflationary stance 反通货膨胀立场
5F+ f '~ apparent deficit 表面赤字
!<P Tsk F apparent financial solvency 表面偿债能力
Z6AU%3] apparent partner 表面合伙人
COL8Y Y application for personal assessment 个人入息课税申请书
3Co>3d_ application of fund 资金应用
`IRT w" application to release as liquidator and to destruct the books of accounts and documents
?&nz 申请免除清盘人职务及毁灭帐簿与文件
+~{nU' appointed actuary 委任精算师
0m!ZJH e appointed auditor 委任核数师；委任审计师
dZYJ(7% appointed trustee 委任的受托人
nMoF;AdKm appointer 委任人
Oc+L^}elJ apportioned pro rata 按比例分摊
U"kK]Stk< apportionment 分配；分摊
1 'pQ, Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Cv7RCjMw apportionment formula 分摊方程式
(V?`W7 apportionment of estate duty 遗产税的分摊
<gz MDX[^M appraisal 估价；评估
zw9ULQ$# appreciable growth 可观增长
; S27m]Q? appreciable impact 显着影响
'0M0F'R appreciable increase 可观增长
juYt = appreciation 增值；升值
v=WDs#" appreciation against other currencies 相对其他货币升值
M_ cb(=ey appreciation of the exchange value of Hong Kong dollar 港元汇值上升
g#3x) 97Z appreciation tax 增值税
|wn LxI appropriation 拨款；拨用；拨付
os ud appropriation account 拨款帐目
i1 &noRGl Appropriation Bill 拨款法案
e/D\7Pf appropriation-in-aid system 补助拨款办法
, ZW. P` approved assets 核准资产
a#Gq J?nY approved basket stock 认可一篮子证券
(xJBN ?NRO approved budget 核准预算
"Ksd9,J\b approved charitable donation 认可慈善捐款
! m5\w> approved charitable institution 认可慈善机构
Cu<ojN- $ approved currency 核准货币；认可货币
. z7f_KX^ approved estimates 核准预算
pnb$lpxt approved estimates of expenditure 核准开支预算
/!8:/7r+W approved overseas insurer 核准海外保险人
F qyJ*W\1 approved overseas trust company 核准海外信托公司
by ee-BU approved pooled investment fund 核准汇集投资基金
F+-MafN7Y approved provident fund scheme 认可公积金计划
s_?* R approved provision 核准拨款
,qh approved redeemable share 核准可赎回股份
+mPB?5 approved regional stock 认可地区性证券
}slEkpk? ] approved retirement scheme 认可退休金计划
>'g60 R[ approved subordinated loan 核准附属贷款
ATewdq[C arbitrage 套戥；套汇；套利
V0B4<TTAo~ arbitrageur 套戥者；套汇者
T js{
)r9 arbitrary amount 临时款项
]V\ g$@ arrangement 措施；安排；协定
j*\MUR= arrears 欠款
N Pq2C8: arrears of pay 欠付薪酬
hrxASAfg6 arrears of revenue 逾期未收税款；逾期未收的帐项
iU|C<A%Hh articles of association 组织章程；组织细则；组织章程细则
-/*{^[ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
ViONG]F ascertainment of profit 确定利润
;yoq/ "Asia Clear" “亚洲结算系统”
r2`?Ta Asia Commercial Bank Ltd. 亚洲商业银行有限公司
aq**w?l Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
TK1M mL Asian Development Fund [ADF] 亚洲发展基金
aa3Y tNpP Asian dollar bond 亚洲美元债券
F&Z>B}; Asian dollar market 亚洲美元市场
#f@53Pxb Asian dollar rate 亚洲美元利率
9K y,oB Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
$>`8'I Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
"q8 'tN>< asked price 沽盘；喊价；索价；卖方报价
du TSU9 assessable income 应评税入息
)2\a5iH assessable loss 应评税亏损
PkO(Y! assessable profit 应评税利润
PSvRO% & assessable value 应评税值
nI` 1@ vB& assessed profit 估定利润
@7 2G*u\Wz assessed value 经评估价值
h<jIg$rA assessment 评税；评定；估价；评税单
<m\TZQBD assessment number 评税编号；估价编号
v2SsfhT assessment of additional tax 补加税评税
S+ x [1#r assessment of performance 业绩评估；实绩评价
hD=D5LYAZ Assessor 评税主任
8 F 1ga15 asset price bubbles 资产价格泡沫
!"">'}E 1 asset-backed securities 具资产保证的证券
4^A'A.0 assets accretion 资产增值
!b
Km}1T assets and liabilities 资产与负债
<Z wEdq assets betterment statement 资产递增表；资产改进表
B W1O1zIh\ assets lending 实物放款；有抵押贷款
v7RDoO]I assets of the company passing on the death 死者去世时转移的公司资产
TR;- xst@ assets pledged as security for liabilities 用作负债抵押的资产
<]J5AdJ assets portfolio 资产投资组合
![Y$[l assets price 资产价格
ijT^gsLL assets quality 资产质素
?/ g(Y assets realization 资产变现
R2gax; assets refinancing arrangement 资产再集资安排
m{" zFD/ assets securitization 资产证券化
zj}efv< e assets situated outside Hong Kong 在香港以外地方的资产
!ym5' h assets stripping 削减资产；拆卖资产
ng\S%nA&J assets value 资产值
^^mi@&ApLD assignee 承让人
_TiF}b!hi assignment 转让；转让书；转让契
Z H*?~ # assignment of interest 权益转让
&'j77tqOk assignment of letters patent and trade mark 专利证书及商标转让
;* Jd#O assignment of property 物业转让；物业转让书
dWEx55>,1 assignment right 转让权
m[rJFSpef assignor 转让人
-A~<IyPt associate 有联系的人；有关连人士；相联者；合伙人；联系人
MsiSC Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
2^:nlM{u associate member 附属会员
fz\Az- associated body corporate 相联法人团体
?z.`rD$}(n associated company 相联公司；联属公司
l K%Hb= associated corporation 相联法团
"5FeP; Association of Chartered Certified Accountants [ACCA] [United Kingdom]
37DvI& 公认会计师公会〔英国〕
SJmri]4K Association of Futures Exchange Brokers 香港期货经纪协会
23m+"4t Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Obm\h*$ association of underwriters 承保人组织
:>u{BG;=79 assumption of control 接管
e!y t<[p h assurance 担保；保险；转易；转易书
0Oq1ay^ assurance of interest 权益的转易
{0~ p" %* at 19XX price 按一九ＸＸ年价格计算
# jyAq$I0 at a discount 按赔价计算；按贴水价格计算；打折扣
6C=.8eP at a premium 按溢价计算；按升水价格计算
nfEk ,(: at call 通知付款；按通知
2oRmro at constant market price 按固定市价计算
o@-cT`HP at constant price 按固定价格计算
V" z0]DP5~ at cost 按成本计算
W\.(~-(So at current market price 按当时市价计算；按现时市价计算
}#@LZ)]hK at current price 按当时价格计算；按现时价格计算
]cK@nq) at factor cost 按要素成本计算；按生产要素成本计算
4D5)<3N=d' at money-of-the-day price 按付款当日价格计算
<U";V) at or better 按指定或较佳价位〔买卖指令〕
16U @o>O at par 按面值计算；平价
-rBj-4 |" at sight 见票即付
c_ i;' at the close 按收市盘
*%.*vPJ at the opening 按开市盘
\ U_DTI attestation 见证；见证条款
_{8boDX# at-the-money option 平价期权
.T2I]d attorney 受权人；受托代表人
\hV FK6 attornment 新拥有人承认书
9hQ{r 2 attributable profit 可归属利润
m"5gzH attributable share value 可归属股份价值
%vI]"a@ Auckland Stock Exchange 奥克兰证券交易所
&+p07 auction 拍卖
d #su auctioneer 拍卖商
'DPSM?]fA audit 审计；核数
F~6[DqF\| Audit Commission 审计署
W0Vjs|/ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
78kk"9h' 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
X |: O`b$G audit review 帐目审查
C. |MA(7 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
L!5HE])<) audited account 审计帐目；经审计的帐目
:\Dm=Q\ audited annual account 经审计的周年帐目
;%&@^;@k% audited balance sheet 经审计的资产负债表
4_eq@'9-q auditor 核数师；核数主任；审计师
BR*U9K| W auditor's certificate 核数师证明书；审计师证明书
G!uxpZ auditor's report 核数师报告；审计师报告
QGa"HG5NF Aussie bond 澳元债券
.$rcTZ austerity budget 紧缩预算
B7
T+a Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
W# $rC<Jh] Australia All Ordinaries Index 澳洲所有普通股票指数
asb") NfIm Australian Dollar [AUD] 澳元
"Y6 f.rB Australian Options Market 澳大利亚期权市场
V_:/#G]jeG Australian Securities Commission 澳洲证券事务监察委员会
&F)l vtt| Australian Society of Certified Practising Accountants 澳洲执业会计师公会
*@< jJ P4 Australian Stock Exchange 澳大利亚证券交易所
jw
H)x Austrian Schilling [ATS] 奥地利先令
-c. a7 authentication 认证；鉴证
`%VrT` authority to purchase 委托购买证；委购书
6mZF sB authorization 认可；核准；授权；授权书
.nnAI@7E authorization by direction 指示授权
EJZ2V>\_-0 authorization by instruction 指令授权
Ec|#i authorization by warrant 令状授权
S ;
>_9 authorization of unit trust 单位信托的认可
IcN|e4t^J+ authorized agent 指定代理人
7_LE2jpC,5 authorized capital 法定资本
Lgy }Gm8u5 authorized clerk 出市员
pq 4frq authorized dealer 认可交易商
gs'( px authorized financial institution 认可财务机构
*l}q,9iQ- authorized fund 认可基金
cK" "Xz&m authorized fund house 获授权的基金公司；认可基金公司
ZCa?uzeo] authorized institution 认可机构
><Z2uJZ4x authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
4IVCTz[ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
N9hBGa$ authorized insurer 获授权保险人；获认可承保人
D n^RZLRhy authorized investment 特准投资项目
DLVf7/=3~ authorized person 获授权人
MQAb8 K:e authorized representative 获授权代表
Ood&cP'c authorized share capital 法定股本
#u>JCPz automated quotation system 自动报价系统
tkA '_dcIC Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
cP-6O42 自动交易系统〔香港期货交易所有限公司〕
VHy$\5oYg automatic adjustment mechanism 自动调整机制
w%htY.- automatic adjustment system 自动调整系统
{ES3nCL(8 Automatic Clearing House 自动票据交换所
N:0mjHG automatic exchange rates accumulation system 自动化汇率累集系统
7yKadM~) Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
i;cqK&P;] automatic teller machine [ATM] 自动柜员机
:Q 89j4, autopay 自动转帐
v6FYlKU@ 8 available assets 可用资产
<X:7$v6T| available fiscal reserve 现存财政储备
nI-\HAX available profit 可用利润
V`G]4} Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
D(y=0), average 平均；平均数；海损
[/I4Pe1Yj% average basic salary 平均基本薪金
6HyQm?c>a average consumer expenditure 平均消费开支；一般消费开支
N=(rl#< average cost 平均成本
6g)21 Mh# average cost of land production 增辟土地平均成本
|<OZa;c+ average daily turnover 平均每日成交额
>n#Pq{7aF average daily wage rate 平均每日工资率
.Sm7na
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i =Y#kL~f average growth rate 平均增长率
0-7xcF@s average net fixed assets 固定资产平均净值
N[Fz6,ZG _ average of relatives 相对价格平均数
3ILEc:<0J average price 平均价格
ZT!DTb
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l = #uy average propensity to save 平均储蓄倾向；一般储蓄倾向
A@GyKx%x$ average rate 平均率
GSsot%B u" average revenue 平均收入；平均收益
#=h~Lr'UH average stock 平均库存；平均存货
Q\ }5q3 average yearly rent 平均年租
hW]:CIqk avoidance of double taxation 避免双重课税
r@ ]{`qA avoidance of tax 避税
