A:
bx`(d@ A share Ａ股；甲类股份
XjL( V1 abatement of tax 减税；减扣免税额
g,x$z~zU{ ABN AMRO Bank N.V. 荷兰银行
w6Ue5Ix,! above-the-line expenditure 线上项目支出；经常预算支出
g[!sGa & above-the-line receipt 线上项目收入；经常预算收入
'?Hy"5gUA ABSA Asia Limited 南非联合亚洲有限公司
K@ W~ absolute change 绝对数值变更
IgS e%B absolute expenditure 实际开支
.8g&V| absolute guideline figure 绝对准则数字
F5)Ta?3|"< absolute interest 绝对权益
JCE364$$" absolute order of discharge 绝对破产解除令
,{YC|uB absolute profit margin 绝对利润幅度
P`RM"'Om absolute value 实值；绝对值
+]UPY5:F absolutely vested interest 绝对既得权益
A.y"R )G absorbed cost 已吸收成本；已分摊成本
7!Fu.Ps
> absorption 吸收；分摊；合并
v82@']IN absorption rate 吸收率；摊配率；分摊率
OhIUm4=|$ ACB Finance Limited 亚洲商业财务有限公司
}p ."7( acceptable form of reciprocity 合理的互惠条件
3",6 E( acceptable rate 适当利率；适当汇率
ISOPKZ#F acceptance agreement 承兑协议
%K?~$;Z. acceptance for honour 参加承兑
u;y1leG acceptor 承兑人；接受人；受票人
9KCnitU acceptor for honour 参加承兑人
<w08p*? accident insurance 意外保险
At.WBa3j%{ Accident Insurance Association of Hong Kong 香港意外保险公会
5tQffo8t accident insurance scheme 意外保险计划
>e8 t accident year basis 意外年度基准
@bS>XWI> accommodation 通融；贷款
#F[6$. Gr accommodation bill 通融票据；空头票据
Cc9<ABv? accommodation party 汇票代发人
Bg;bBA!L account balance 帐户余额；帐户结余
R%SsHu"> account book 帐簿
QZ
h|6&yI account collected in advance 预收款项
^oaG.)3 account current book 往来帐簿
NOo&5@z;H account of after-acquired property 事后取得的财产报告
i Ri1E; account of defaulter 拖欠帐目
m;8_A|$A account payable 应付帐款
cLJ|VD7 account payee only [A/C payee only] 只可转帐；存入收款人帐户
W~R_-
]k@g account receivable 应收帐款
2<YHo{0BLS account receivable report 应收帐款报表
lD\lFN(: account statement 结单；帐单；会计财务报表
(S1$g ~t; account title 帐户名称；会计科目
m_U__CZ}Tt accountant's report 会计师报告
XWk/S $-d Accountant's Report Rules 会计师报告规则
&\K,kS [.r accounting and auditing procedure 会计与审计程序；会计与核数程序
+)Z,%\)Z Accounting Arrangements 《会计安排》
D3BX[ accounting basis 会计基础
Sd}fse accounting by Official Receiver 破产管理署署长呈交的帐目
B*K%&w10~ Accounting Circular 《会计通告》
: 8(~{<R accounting class 会计类别
o"TEmZUP accounting date 记帐日期；会计结算日期
U{{RRK| accounting for money 款项核算
IjD:
hR@ Accounting Officer 会计主任
[ *R8XXuL accounting period 会计报告期；会计期
z_r W1?| accounting policy 会计政策；会计方针
%k1*&2"1# accounting practice 会计惯例
C$M^<z accounting principle 会计准则
:P;#Y7}Y$ accounting record 会计记录
21G] d accounting report 会计报告
+qjW;]yxP Accounting Services Branch [Treasury] 会计事务部〔库务署〕
nM\W a
Accounting Society of China 中国会计学会
Q8T4_p [-o accounting statement 会计报表
TY~0UU$ accounting system 会计制度；会计系统
a]$KI$ )e accounting transaction 会计事项；帐务交易
d.2
accounting treatment 会计处理
Hq6VwQu? accounting year 会计年度
Wf>UI)^n accretion 增值；添加
x&8fmUS:@; accrual 应计项目；应累算数目
V<nh+Q3<d accrual basis 应计制；权责发生制
Zna
}h{ accrual basis accounting 应计制会计；权责发生制会计
TkmN.@w _C accrue 应累算；应计
v" y
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tW L9>7]G accrued charges 应计费用
Je+L8TB accrued cumulative preference share dividend 应累算的累积优先股股息
!|,=rM9x accrued expenses 应累算费用
+=U` accrued interest payable 应付利息；应计未付利息
>8 VfijK accrued interest receivable 应收利息；应计未收利息
\ ssu O accrued right 累算权益
<&b ~(f accruing profit 应累算的利润
V|<qO-#. accumulated fiscal reserve 累积财政储备
';zLh accumulated profit 累积利润；滚存溢利
?Q:se accumulated reserve 累积储备
[Zi\L>PHO accumulation of surplus income 累积收益盈余
vqv(KsD+:: acquired assets 既得资产
>PL/>
acquisition 收购；购置；取得
` hI1 acquisition cost 购置成本
g oWD~'\ acquisition expenses 购置费用
g`3g#h$ acquisition of 100% interest 收购全部股权
TDy@Y>
) acquisition of control 取得控制权
dax|4R acquisition of fixed assets 购置固定资产
k $3.FO" acquisition of shell “买壳”
&Lk@Xq1 acquisition price 收购价
Sg')w1 act of God 天灾
[uZU p*.V acting partner 执事合伙人
/ >.& active market 买卖活跃的市场；交投畅旺的市场；旺市
7u o4F= % active partner 积极参与的合伙人
st/T b/ active trading 交投活跃
f}nGWV%, actual circulation 实际流通
W >;AMun actual cost 实际成本
nolTvqMT actual expenditure 实际开支；实际支出
3J%jD actual income 实际入息；实际收入；实际收益
T|ZT&x$z actual market 现货市场
||9f@9 actual price 现货价；实际价格
?W%3>A actual profit 实际利润
(#\3XBG actual quotation 实盘；实际价位；实际报价
5j,)}AYO actual year basis 按实际年度计算
.J&~u0g actuals 实货
efZdtrKgy actuarial investigation 精算调查
JI@~FD& actuarial principle 精算原则
r 3p fG actuarial report 精算师报告
>Py; 6K Actuarial Society of Hong Kong 香港精算学会
B=|yjA'Fg actuarial valuation 精算师估值
tAbIT; > actuary 精算师
-D38>#Y ad referendum agreement 暂定协议；有待覆核的协定
g) u2 ad valorem duty 从价税；按值征税
T b:n6a@ ad valorem duty system 从价税制
X qf"Wx(X ad valorem fee 从价费
nPvR ad valorem tariff 从价关税
HgduH::\# additional allowance 额外免税额
"c1vW<; additional amount for unexpired risk 未过期风险的额外款额
%D e<H* additional assessable profit 补加应评税利润
\'BK I; additional assessment 补加评税
x/bO;9E%U4 additional commitment 额外承担
AUzJ:([V additional commitment vote 额外承担拨款
ww+XE2, additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
bZERh:%o additional dependent parent allowance 供养父母额外免税额
PN+,M50;1 additional provision 额外拨款
&{ntx~ Eq additional stamp duty 附加印花税
};29'_.."x additional tax 补加税罚款；补加税款
Kze\|yJ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
z4H!b+ adjudged bankrupt 被裁定破产
D-~HJ adjudicated bankrupt 裁定破产人
TS-m^Y'R adjudication fee 裁定费；评定印花税额手续费；评估契据费
|~#!e}L( adjudication of bankruptcy 裁定破产；宣告破产
G4=%<+ adjudication of insolvency 裁定无力偿还债务
HPtaW:J adjusted actual 经调整的实数；调整后的实数
h9g 5W'.# adjusted current assets 经调整的流动资产；调整后的流动资产
#^xiv/ sV adjusted figure 经调整的数字；调整后的数额
QqtFNG adjusted liabilities 经调整的负债；调整后的负债
Vk{0)W7 adjusted loss 经调整的亏损；调整后的亏损
% 0fj~s; 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
dKZffDTZ adjusted profit 经调整的利润；调整后的利润
[G t|Qp[ adjusted surplus 经调整的盈余额；调整后的盈余额
eEezd[ p adjusted value 经调整的价值；调整后的价值
k<8: adjustment 调整；修订；理算〔保险〕
w}oH]jVKL6 adjustment centre 调剂中心
l&;#`\s!V adjustment lag 调整过程的时间差距；调整时差
z }u adjustment mechanism 调整机制
c>=[|F{{e adjustment of loss 亏损调整
wy vs#T adjustment process 调整过程；调整程序
6i=m1Yk adjustment range 调整幅度
?%*Zgk!l7 administered exchange rate 受管制汇率
+!.=M8[ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
"4n_MV>p administration expenses 行政费用
kw}J ~f2 administration fee 手续费；行政费
dwB-WF%k administration in bankruptcy 破产管理
,B!u* administration order 遗产管理令
GMB%A administrator 管理人；遗产管理人
yBs administrator of the estate 遗产管理人
Q9FY.KUM admission of debt 债项承认书
-L1{0{Z admission of proof 接纳债权证明
;Q?
Qwda advance 放贷款项；垫付款项；预支款项；预付款项
N ?0V0B advance account 暂支帐目；预付款帐户
)v0m7L v#/ advance compensation 预付补偿金
A%%WPBk{O advance from shareholder 股东垫款
.VTHZvyn advance pending reimbursement 预支以待日后付还
a8A8?: advanced economy 先进经济体系
Fk Kx~I: advancement 预付；预付财产
V&)-u(s_S/ advances warrant 垫款令
]U'KYrh advancing 贷出
DQKhR sC adverse balance 逆差
"sL# )<% adverse exchange 逆汇
J&{E advertisement addressed to shareholders 在报章刊登的致股东通告
Ur]5AJ advice for collection 托收通知书
tw\/1wa. advice of drawing 提款通知书；汇票通知书
olQ;XTa01F advice of payment 付款通知
!3?HpR/nV Advisory Committee [Securities and Futures Commission]
YuLW]Q?v 谘询委员会〔证券及期货事务监察委员会〕
E h8.S)E Advisory Committee on Diversification 经济多元化谘询委员会
LxsB.jb- affidavit 誓章；遗产申报誓章
Ed_A#@V affidavit of no receipt 述明无收款的誓章
TpZ)v.w~l7 affiliate 联号；联营公司；附属公司
Tw-gM-m; affiliated company 附属公司；联号；联营公司
won%(n,HT affirmation [estate duty] 非宗教式宣誓〔遗产税〕
OW1[Y-o[ affordability 负担能力
Bam7^g'*!3 African Development Bank [AfDB] 非洲开发银行
XZIj' a0d after-acquired property 事后取得的财产
y*|"!FK after-hours dealing 市后交易
Be0P[v after-tax profit 税后盈利；税后利润；税后溢利
(MwB% g agency agreement 代理协议
OG!^:OY agency expenses 代理机构的开支
mhT3 Fwc agency fee 代理费
b[$l{RQ[? Agency Law 《代理法》
bBC3% H^
agent 代理人；承销人
,58D=EgFy agent of company 公司代理人
Z`q?p E>R agent's fee 代理人费；经纪费
tb{l(up /a aggregate 总计；总数；总体数字
\BUr2] aggregate amount 总款额；总额
xNE <$Bz aggregate assets and liabilities 总体资产与负债
!XzRV?Ih; aggregate at constant price 按固定价格计算的总体数字
R9fM9 aggregate demand 总需求
%'k^aq FL aggregate gross position 总持仓量
oy#Qj3M8= aggregate limit 总限额
wGLZzqgq aggregate of salaries tax 合计薪俸税
b@z /6y! aggregate performance 总体表现；总体业绩
hPD2/M
aggregate supply 总体供应
dhsQfWg#} aggregate surplus 总盈余
C+*: lLY aggregate total 整体总额
NC@OmSR\0 aggregate value 总值；合计价值
z.P)
:Er aggregated basis 合计基准
u=
!?<Q aggregated net chargeable income 合计应课税入息实额
& *[ T aggregation 合并计算；合计；总和
h ej aggregation of incomes of husband and wife 夫妇入息合并计算
iHWl%]7sN aggregation of property 财产的总和
A $[@AY$MI agio 差价；贴水
F0+ u#/# 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》
Z 5_U D Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
DHgEhf] 《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》
qZCA16 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
?uOdq MJV 《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》
f!0* ^d Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
6'+3""\ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
U]d{hY." agreement for a settlement 授产协议
-~]*)& agreement for assignment 转让协议
J =| fxR agreement for sale 售卖协议；买卖协议
C!%BW%"R agreement for sale and purchase 买卖协议
e ST 8>r agreement for the payment of interest 支付利息协议
}_:^&cT agreement for the repayment of money 还款协议
I GOqV>; agreement of reinsurance 再保险协议
%j{gZTz- Agricultural Bank of China 中国农业银行
]rXRon=' air passenger departure tax 飞机乘客离境税
W?5^cEF Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
qZG "{8 airport tax 机场税
Abd&p N alcohol duty 酒精税
!1w= _ alienation 让与；让渡；转让
*<"xF'C alimony 生活费；赡养费
Xr6UN{_- All Ordinaries Index [AOI] 所有普通股指数
F{ B __Kf all risks 全险；综合险
* :aJlvk All Sales Record for Stock Market 《股票市场成交报告》
aQ46euth Allied Capital Resources Limited 新联财务有限公司
Y(-4Agq all-items index [Consumer Price Index] 总指数〔消费物价指数〕
b j ZcWYT allocation letter 拨款信件
G>d@lt allocation of fund 分配款项；预留款项
[#M^:Q allocation of profit 利润分配；溢利分配
,*}SfCon allocation warrant 拨款令
(7;}F~?h allotment 分配；配股
AQQeLdTq allotment notice 股份配售通知；配股通知
s(r(! FZ allotment of shares 股份分配
]fnc.^{ allowable 可获宽免；免税的
L6J=m#Ld allowable business loss 可扣除的营业亏损
s+h`,gg9 allowable expenses 可扣税的支出
BC 9rsb allowance 免税额；津贴；备抵；准备金
X GbtmmQG allowance for debts 债项的免税额
_ U|s!60' allowance for depreciation by wear and tear 耗损折旧免税额
|Q?IV5%$ allowance for funeral expenses 殡殓费的免税额
w8%<O^wN, allowance for inflation 为通货膨胀而预留的款项；通胀准备金
xQ-]Iw5 allowance for repairs and outgoings 修葺及支出方面的免税额
-c~nmPEG6 allowance to debtor 给债务人的津贴
{: T'2+OH> alteration of capital 资本更改
DnMfHG[ < alternate trustee 候补受托人
@K3<K ( amalgamation 合并
G= !Gy .
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
a=.A /;|0* ambit of charges 征税范围；收费范围
w|O MT>. amended valuation 经修订的估值
AQDT6E: American Commodities Exchange 美国商品交易所
R%"wf American Express Bank Limited 美国运通银行
* "d" American Stock Exchange 美国证券交易所
y.=ur,Nd amortization 摊销
_qR1M):yJ amount due from banks 存放银行同业的款项
[x
kbzJ amount due from banks abroad 存放海外银行同业的款项
#9F=+[L amount due from holding companies 控股公司欠款
F%UyFUz amount due from local banks 存放本港银行同业的款项
N~=p+Ow[H amount due to banks 银行同业的存款
t s<5%{M( amount due to banks abroad 海外银行同业的存款
C C;T[b& amount due to holding companies 控股公司存款
n?
e &I>1W amount due to local banks 本港银行同业的存款
t$ m268m~ amount due to outport banks 外埠银行同业的存款
y9cW&rDH amount for note issue 发行纸币的款额
k id3 @ amount of bond 担保契据的款额
Cdin" amount of consideration 代价款额
mg;+Th & amount of contribution 供款数额
"M3R}<Vt amount of indebtedness 负债款额
uosFpa amount of principal of the loan 贷款本金额
\25 Rq/&w amount of rates chargeable 应征差饷数额
T<=Ci?C
v amount of share capital 股本额
!iN=py amount of sums assured 承保款额
d OQU# 5 amount of variation 变动幅度
w4\b^iJ z amount of vote 拨款数额
f R$E*Jd amount payable 应付款额
/. k4 Y amount receivable 应收款额
h# c.HtVE Amsterdam Stock Exchange 阿姆斯特丹证券交易所
%AwR 4"M analysis 分析
)hGRq'WA= ancillary risk 附属风险
wf)T-]e annual account 周年帐目；周年帐目报表；年度决算；年结
F4xYfbwY"] annual accounting date 年结日期
R^.E";/h annual allowance 每年免税额；年积金；年度津贴；年津
k|(uIU* ] annual balance 年度余额
lfba annual disposable income 每年可动用收入
6",S$3q annual estimates 周年预算
s2FJ^4 annual fee 年费
z@R: ~ annual general meeting 周年大会
8J-$+ ; annual growth rate 年增率；每年增长率
fI9 T zpV annual long-term supplement 长期个案每年补助金
"g;^R/sfq annual pensionable emolument 可供计算退休金的年薪
/o Q ^j'v annual report 年报
9D#"Ey Annual Report on the Consumer Price Index 《消费物价指数年报》
V^Z"FwWk annual return 周年报表；周年申报表；每年报税表格
j"{|* _6E_ Annual Return Rules 《周年报表规则》
?W:YS82 annual review of consumer prices 每年消费物价回顾
-r )Q| U annual roll-forward basis 逐年延展方式
LmE%`qNg annual salary 年薪
2Dgulx5kGZ annual statement 年度报表；年度决算表
_Q_"_*e 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
xE`uFHuS} annuitant 年金受益人
u(iEuF;7 annuity 年金
+F= j1*'& annuity contract 年金合约
`CP# S 7W^ annuity on human life 人寿年金
Z7a~M3VnZ antecedent debt 先前的债项
KAVe~j" ante-dated cheque 倒填日期支票
5v
>0$Y{ anticipated expenditure 预期开支
q,w8ca 4~y anticipated net profit 预期纯利
r`Y[XzT9 anticipated revenue 预期收入
*8{PoD anti-inflation measure 反通货膨胀措施
ByqB4Hv2 anti-inflationary stance 反通货膨胀立场
wqEO+7)S apparent deficit 表面赤字
p uEu v6F apparent financial solvency 表面偿债能力
iOXxxP%# apparent partner 表面合伙人
^Tgu]t application for personal assessment 个人入息课税申请书
K: hZ application of fund 资金应用
lO&TSPD^ application to release as liquidator and to destruct the books of accounts and documents
v[~e=^IIsl 申请免除清盘人职务及毁灭帐簿与文件
6 g06s @kz appointed actuary 委任精算师
)!M %clm. appointed auditor 委任核数师；委任审计师
\ <b-I appointed trustee 委任的受托人
Z.TYi~d/9D appointer 委任人
pxy=edd apportioned pro rata 按比例分摊
JG\T2/b apportionment 分配；分摊
zg L0v5vk Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
{=};<;_F apportionment formula 分摊方程式
Qk 2^p^ T6 apportionment of estate duty 遗产税的分摊
/qM:;:N%j appraisal 估价；评估
N.R, [K appreciable growth 可观增长
?"-% >y@w appreciable impact 显着影响
mux_S2x9m\ appreciable increase 可观增长
nW#UB tZ appreciation 增值；升值
*-0tj~)> appreciation against other currencies 相对其他货币升值
YL*yiZ9 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
4&] Sb} appreciation tax 增值税
Jm0o[4 appropriation 拨款；拨用；拨付
.h O ) R. appropriation account 拨款帐目
r$7fw}'I Appropriation Bill 拨款法案
H&Jp,<\x appropriation-in-aid system 补助拨款办法
X <QSi
approved assets 核准资产
W x O2 approved basket stock 认可一篮子证券
>#~!03 approved budget 核准预算
|-t>_+. J' approved charitable donation 认可慈善捐款
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A approved charitable institution 认可慈善机构
h r9rI approved currency 核准货币；认可货币
qbcaiU`-^" approved estimates 核准预算
r: Ij\Y Q approved estimates of expenditure 核准开支预算
2GB)K?1M approved overseas insurer 核准海外保险人
6xI9 %YDy approved overseas trust company 核准海外信托公司
2UqLV^ZY approved pooled investment fund 核准汇集投资基金
EMK>7 aks approved provident fund scheme 认可公积金计划
$d\]s]}` approved provision 核准拨款
^ I2+$ approved redeemable share 核准可赎回股份
mY!os91KoO approved regional stock 认可地区性证券
#2AK O/ approved retirement scheme 认可退休金计划
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approved subordinated loan 核准附属贷款
i~1bfl arbitrage 套戥；套汇；套利
Fb8~2N"3 arbitrageur 套戥者；套汇者
wNQhz.>y arbitrary amount 临时款项
,n )f=q*% arrangement 措施；安排；协定
6jS:_[ p arrears 欠款
"` WcE/( arrears of pay 欠付薪酬
A6-K~z^ arrears of revenue 逾期未收税款；逾期未收的帐项
M18<d1* articles of association 组织章程；组织细则；组织章程细则
L>:YGM"sL Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
D3, 9X#B= ascertainment of profit 确定利润
fH{ _ X "Asia Clear" “亚洲结算系统”
5ZpU>< y Asia Commercial Bank Ltd. 亚洲商业银行有限公司
abAX)R' Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
H$G`e'`OZ Asian Development Fund [ADF] 亚洲发展基金
N`o[iHUj \ Asian dollar bond 亚洲美元债券
V+04 X" Asian dollar market 亚洲美元市场
{DfXn1Cg0U Asian dollar rate 亚洲美元利率
FZdZ GK Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
C G!7BP\ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
' 8RBR%)y asked price 沽盘；喊价；索价；卖方报价
$"#2hVO assessable income 应评税入息
|t <Uh,Bt assessable loss 应评税亏损
uKOsYN%D assessable profit 应评税利润
\Z~|ry0v{d assessable value 应评税值
f&5 '1tG assessed profit 估定利润
cviPCjM assessed value 经评估价值
k F,_o/Jc assessment 评税；评定；估价；评税单
p>9-Ga assessment number 评税编号；估价编号
{c|{okQ;Q assessment of additional tax 补加税评税
'#Yqs/V assessment of performance 业绩评估；实绩评价
O:G5n 5 J Assessor 评税主任
p1} m_ asset price bubbles 资产价格泡沫
Ih RWa|{I asset-backed securities 具资产保证的证券
<,:p?36 assets accretion 资产增值
u( kacQ7 assets and liabilities 资产与负债
',>Pz+XKc assets betterment statement 资产递增表；资产改进表
jPu m2U_ assets lending 实物放款；有抵押贷款
J]m[0g7O_ assets of the company passing on the death 死者去世时转移的公司资产
@cc4]>4 assets pledged as security for liabilities 用作负债抵押的资产
CRpMpPi@} assets portfolio 资产投资组合
+c+i~5B4 assets price 资产价格
j2dptM3t{ assets quality 资产质素
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g+:Go9k!F assets refinancing arrangement 资产再集资安排
<r`^iR)% assets securitization 资产证券化
JSf \ApX assets situated outside Hong Kong 在香港以外地方的资产
B:?MMXB assets stripping 削减资产；拆卖资产
u[Ij4h. assets value 资产值
)c; YR}tC assignee 承让人
}hoyjzv]L assignment 转让；转让书；转让契
} ={T Vs^ assignment of interest 权益转让
s2 8t' assignment of letters patent and trade mark 专利证书及商标转让
&- e@Et`Pg assignment of property 物业转让；物业转让书
$ 27QY assignment right 转让权
8(jUCD assignor 转让人
\7\7 i-Vo associate 有联系的人；有关连人士；相联者；合伙人；联系人
{D>@ZC Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Ekl cnM|6 associate member 附属会员
V{D~e0i/v associated body corporate 相联法人团体
d[( } associated company 相联公司；联属公司
z yh #ygH associated corporation 相联法团
kiP-^Wan Association of Chartered Certified Accountants [ACCA] [United Kingdom]
,SVl>~! 公认会计师公会〔英国〕
q $ZmR]p Association of Futures Exchange Brokers 香港期货经纪协会
&N+i3l6` Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
eI #b%h association of underwriters 承保人组织
He1hgJ)N assumption of control 接管
tjId?}\ assurance 担保；保险；转易；转易书
jeu|9{iTVu assurance of interest 权益的转易
8c%Sd'+Pt at 19XX price 按一九ＸＸ年价格计算
Lt K= nK at a discount 按赔价计算；按贴水价格计算；打折扣
m ?)k&{I at a premium 按溢价计算；按升水价格计算
@,\J\ rb at call 通知付款；按通知
?D?l d g at constant market price 按固定市价计算
(H[ .\O-` at constant price 按固定价格计算
/%F}vW (! at cost 按成本计算
p)k5Uh" at current market price 按当时市价计算；按现时市价计算
v9_7OMl/x at current price 按当时价格计算；按现时价格计算
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# s}& at money-of-the-day price 按付款当日价格计算
:svKE.7{ at or better 按指定或较佳价位〔买卖指令〕
mD"[z}r) at par 按面值计算；平价
Md5|j0#p at sight 见票即付
n)bbEXO at the close 按收市盘
pPD }>q at the opening 按开市盘
xj#anr attestation 见证；见证条款
<Na .6P at-the-money option 平价期权
z&Kh$ $)[ attorney 受权人；受托代表人
y$Rh$e K attornment 新拥有人承认书
N"zg)MsX attributable profit 可归属利润
SJai<>k h attributable share value 可归属股份价值
~! iZn Auckland Stock Exchange 奥克兰证券交易所
Acl?w }Y auction 拍卖
JjC&
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iTu~Y<'m audit 审计；核数
c|2+J :}p Audit Commission 审计署
CTP!{<ii Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
tbm/gOBw 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
YLU.]UC audit review 帐目审查
*~%QXNn ` Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
:|z.F+-/ audited account 审计帐目；经审计的帐目
=cwdl7N&I audited annual account 经审计的周年帐目
~:xR0dqx audited balance sheet 经审计的资产负债表
25H=RTw auditor 核数师；核数主任；审计师
CU+H`-+"J auditor's certificate 核数师证明书；审计师证明书
Obz Fh?W auditor's report 核数师报告；审计师报告
hf1h*x^J Aussie bond 澳元债券
8bf~uHAr austerity budget 紧缩预算
^ U.t5jj Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
PHh4ZFl]_I Australia All Ordinaries Index 澳洲所有普通股票指数
bQ `|G(g-d Australian Dollar [AUD] 澳元
TOge!Q>a Australian Options Market 澳大利亚期权市场
tVr^1 Y Australian Securities Commission 澳洲证券事务监察委员会
\jCN ]A< Australian Society of Certified Practising Accountants 澳洲执业会计师公会
JE=3V^k Australian Stock Exchange 澳大利亚证券交易所
UV#DN`%n Austrian Schilling [ATS] 奥地利先令
] [ V@t^ authentication 认证；鉴证
}7+`[g authority to purchase 委托购买证；委购书
"IA :,j.#g authorization 认可；核准；授权；授权书
tm|YUat$]r authorization by direction 指示授权
:={rPj-nU authorization by instruction 指令授权
#!> QXiyR authorization by warrant 令状授权
`# c36 authorization of unit trust 单位信托的认可
pm>$'z!.): authorized agent 指定代理人
'S'Z-7h>0 authorized capital 法定资本
#J`M R05 authorized clerk 出市员
3 :mZ1+ authorized dealer 认可交易商
mhv ;pM6 authorized financial institution 认可财务机构
DWXH x authorized fund 认可基金
Uip-qWI authorized fund house 获授权的基金公司；认可基金公司
]z#9)i_l3 authorized institution 认可机构
"wj~KbT}& authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
H9Dw#.em authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
~gA^tc3G authorized insurer 获授权保险人；获认可承保人
W6!o=() authorized investment 特准投资项目
"x4} FQ authorized person 获授权人
T%TfkQ__d authorized representative 获授权代表
>^bSjE authorized share capital 法定股本
SFkB,)Z N automated quotation system 自动报价系统
$X ]t}= Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
go!jx6~ ;x 自动交易系统〔香港期货交易所有限公司〕
uMb[0-5 automatic adjustment mechanism 自动调整机制
=EQaZ8k automatic adjustment system 自动调整系统
rk7d7`V Automatic Clearing House 自动票据交换所
ZO*?02c automatic exchange rates accumulation system 自动化汇率累集系统
^tRy6 zG Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
l " , X automatic teller machine [ATM] 自动柜员机
16|miK[@ autopay 自动转帐
iL8:I)z available assets 可用资产
n h&[e available fiscal reserve 现存财政储备
CSVL,(Uw available profit 可用利润
kR]AW60 OE Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
2=`}:&0l average 平均；平均数；海损
t+IrQf,P[ average basic salary 平均基本薪金
W@p 27Tiq average consumer expenditure 平均消费开支；一般消费开支
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mxa average cost 平均成本
|,lw$k93 average cost of land production 增辟土地平均成本
n ^2'O:V s average daily turnover 平均每日成交额
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q&- average daily wage rate 平均每日工资率
rL23^}+^` average expenditure pattern 平均开支模式
`-yiVUp1:z average growth rate 平均增长率
W+'f|J= average net fixed assets 固定资产平均净值
)F3> average of relatives 相对价格平均数
5XF&yYWq average price 平均价格
wfq}N K; average propensity to consume 平均消费倾向；一般消费倾向
/= g U average propensity to save 平均储蓄倾向；一般储蓄倾向
x v 9 G% average rate 平均率
w1:%P36H average revenue 平均收入；平均收益
#m 6 W7_ average stock 平均库存；平均存货
}_,={ <g average yearly rent 平均年租
L5n /eg:Q avoidance of double taxation 避免双重课税
Lj Y@b avoidance of tax 避税
