A:
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e$AI A share Ａ股；甲类股份
2{CSH_"Z7 abatement of tax 减税；减扣免税额
Wy 4^mOv ABN AMRO Bank N.V. 荷兰银行
>S!DI L above-the-line expenditure 线上项目支出；经常预算支出
E1C_d' above-the-line receipt 线上项目收入；经常预算收入
NM@An2 ABSA Asia Limited 南非联合亚洲有限公司
eqR#` absolute change 绝对数值变更
uI2'jEjO absolute expenditure 实际开支
f*],j absolute guideline figure 绝对准则数字
7j:{rCp3J absolute interest 绝对权益
gp HwiFc absolute order of discharge 绝对破产解除令
9qDGxW
'1 absolute profit margin 绝对利润幅度
Dkb&/k:) absolute value 实值；绝对值
bw\=F_>L absolutely vested interest 绝对既得权益
(Pd>*G\ absorbed cost 已吸收成本；已分摊成本
zl\#n:| absorption 吸收；分摊；合并
d ]3sC absorption rate 吸收率；摊配率；分摊率
sJoi fl
7 ACB Finance Limited 亚洲商业财务有限公司
!d\GD8|4 acceptable form of reciprocity 合理的互惠条件
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'@/5{ n acceptable rate 适当利率；适当汇率
m3!M L>nLt acceptance agreement 承兑协议
G U3 /s&9 acceptance for honour 参加承兑
bY~ v0kg acceptor 承兑人；接受人；受票人
'EV *-_k acceptor for honour 参加承兑人
G C'%s accident insurance 意外保险
IFxI>6<& Accident Insurance Association of Hong Kong 香港意外保险公会
>#?: x* [ accident insurance scheme 意外保险计划
d* $<%J accident year basis 意外年度基准
L_mqC(vn accommodation 通融；贷款
G 7]wg>* accommodation bill 通融票据；空头票据
Bx- ,"Z \ accommodation party 汇票代发人
zfb _ ) account balance 帐户余额；帐户结余
c0&'rxi( B account book 帐簿
v|@n8ED|@K account collected in advance 预收款项
C8:"+; account current book 往来帐簿
]5f M?: <l account of after-acquired property 事后取得的财产报告
wF8\ account of defaulter 拖欠帐目
6ZpcT&yL account payable 应付帐款
)|R9mW=k9P account payee only [A/C payee only] 只可转帐；存入收款人帐户
~C /KA6H account receivable 应收帐款
o d1omYsR account receivable report 应收帐款报表
1`lFF_stkP account statement 结单；帐单；会计财务报表
~,2hP
~ account title 帐户名称；会计科目
V^I /nuy accountant's report 会计师报告
q}$ =bR1+ Accountant's Report Rules 会计师报告规则
9D{).f0 accounting and auditing procedure 会计与审计程序；会计与核数程序
f9UaAdJ( Accounting Arrangements 《会计安排》
"5:f{GfO#v accounting basis 会计基础
)V3(nZY accounting by Official Receiver 破产管理署署长呈交的帐目
A.9'pi'[9Q Accounting Circular 《会计通告》
=jc8=h[F< accounting class 会计类别
V1)P=?%(US accounting date 记帐日期；会计结算日期
lmKq xs4 accounting for money 款项核算
\!Zh= "hN Accounting Officer 会计主任
a~ F@3Pd accounting period 会计报告期；会计期
;J-Ogt @d7 accounting policy 会计政策；会计方针
V2{#<d- T! accounting practice 会计惯例
4oV_b"xz~ accounting principle 会计准则
&hN&nH"PC accounting record 会计记录
Tki/ d\!+ accounting report 会计报告
~88 Tz+
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
%8CT -mQ Accounting Society of China 中国会计学会
,'CWt]OS' accounting statement 会计报表
7&V^B W accounting system 会计制度；会计系统
|.O!zRm accounting transaction 会计事项；帐务交易
h5rP]dbhXU accounting treatment 会计处理
R.IUBw5;/ accounting year 会计年度
J xm9@, accretion 增值；添加
07Q[L'}y@ accrual 应计项目；应累算数目
FJ~_0E#L accrual basis 应计制；权责发生制
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accrual basis accounting 应计制会计；权责发生制会计
MW$H/ :3 accrue 应累算；应计
@:+n 6 accrued benefit 应累算利益
Q\#{2!I accrued charges 应计费用
6'Yn|A accrued cumulative preference share dividend 应累算的累积优先股股息
)_*a7N! accrued expenses 应累算费用
|sq o+E accrued interest payable 应付利息；应计未付利息
H! r
Kz accrued interest receivable 应收利息；应计未收利息
}<ONx g6Kb accrued right 累算权益
l$VxE'&LQ accruing profit 应累算的利润
w2N3+Tkg accumulated fiscal reserve 累积财政储备
>xV<nLf/ accumulated profit 累积利润；滚存溢利
&rztC]jF accumulated reserve 累积储备
R P:F<`DB| accumulation of surplus income 累积收益盈余
]Wd`GI acquired assets 既得资产
y C0f/O acquisition 收购；购置；取得
$dTf vd acquisition cost 购置成本
9id~NNr7 acquisition expenses 购置费用
%C`'> ,t> acquisition of 100% interest 收购全部股权
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{6gNR,* acquisition of control 取得控制权
`bZU&A(`Be acquisition of fixed assets 购置固定资产
6!%d-Z7) acquisition of shell “买壳”
b^,Mw8 KsO acquisition price 收购价
x )VIA] act of God 天灾
;5 Vk01R acting partner 执事合伙人
+yb$[E* active market 买卖活跃的市场；交投畅旺的市场；旺市
f'6qJk%J active partner 积极参与的合伙人
Uk *; C active trading 交投活跃
iCnUnR{ actual circulation 实际流通
T dP{{&'9 actual cost 实际成本
3H'nRK}, actual expenditure 实际开支；实际支出
FK@ f' actual income 实际入息；实际收入；实际收益
AIl$qPKj& actual market 现货市场
oIvnF:c actual price 现货价；实际价格
lii ]4k+z actual profit 实际利润
x1:Pj actual quotation 实盘；实际价位；实际报价
52MCU l actual year basis 按实际年度计算
r($_>TS&" actuals 实货
foz5D9sQ actuarial investigation 精算调查
kyx SIQ^ actuarial principle 精算原则
9VUm=Z#` actuarial report 精算师报告
n `m_S Actuarial Society of Hong Kong 香港精算学会
O:,2OMB}B` actuarial valuation 精算师估值
I,<>%Z|' actuary 精算师
!/4 V^H ad referendum agreement 暂定协议；有待覆核的协定
1( ?CNW[ ad valorem duty 从价税；按值征税
}^pQbFku ad valorem duty system 从价税制
n-y^ 7'v ad valorem fee 从价费
iijd $Tv ad valorem tariff 从价关税
-?aw^du additional allowance 额外免税额
,dZ# ,< additional amount for unexpired risk 未过期风险的额外款额
^\ vfos additional assessable profit 补加应评税利润
) _9e@ ~, additional assessment 补加评税
c3zT(FgO>N additional commitment 额外承担
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Q2;*| additional commitment vote 额外承担拨款
}+{*, z additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
y '_V/w s additional dependent parent allowance 供养父母额外免税额
RD6h=n4B additional provision 额外拨款
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additional stamp duty 附加印花税
r%y;8 $/- additional tax 补加税罚款；补加税款
mo|Pr LV Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
7~kpRa@\P adjudged bankrupt 被裁定破产
5mna7 BCEb adjudicated bankrupt 裁定破产人
m0 I # adjudication fee 裁定费；评定印花税额手续费；评估契据费
-B *<Q[_ adjudication of bankruptcy 裁定破产；宣告破产
XW U v P adjudication of insolvency 裁定无力偿还债务
R(2HY Z adjusted actual 经调整的实数；调整后的实数
i M?I
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2H?I'<NoC adjusted figure 经调整的数字；调整后的数额
Bb l)3$`, adjusted liabilities 经调整的负债；调整后的负债
O^X[9vrW adjusted loss 经调整的亏损；调整后的亏损
m~Y'$3w adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
' 1P=^ adjusted profit 经调整的利润；调整后的利润
xm}q6>jRV adjusted surplus 经调整的盈余额；调整后的盈余额
vbRrk($` adjusted value 经调整的价值；调整后的价值
(>rS
_#^ adjustment 调整；修订；理算〔保险〕
wR Xn9 adjustment centre 调剂中心
t<!+b@l 5 adjustment lag 调整过程的时间差距；调整时差
YQ 8j adjustment mechanism 调整机制
P\22op_te- adjustment of loss 亏损调整
h/ LR+XX! adjustment process 调整过程；调整程序
jh 7p62 R adjustment range 调整幅度
W(uP`M%][0 administered exchange rate 受管制汇率
QJM-`( Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
$[M} K administration expenses 行政费用
jiA5oX^g administration fee 手续费；行政费
4V u'r? administration in bankruptcy 破产管理
3 x"@**(Q administration order 遗产管理令
bK03 S Vx administrator 管理人；遗产管理人
kyW6S+ #- administrator of the estate 遗产管理人
+A8=R%&b)[ admission of debt 债项承认书
K k!6B admission of proof 接纳债权证明
>a& ?AP # advance 放贷款项；垫付款项；预支款项；预付款项
Y )u_nn'[ advance account 暂支帐目；预付款帐户
?%\mQmjas advance compensation 预付补偿金
\LO_Nu9 advance from shareholder 股东垫款
'2|1%NSW9 advance pending reimbursement 预支以待日后付还
/h?<MI\7V advanced economy 先进经济体系
0|+>A?E}E advancement 预付；预付财产
u<l# xu d advances warrant 垫款令
IF&g.R advancing 贷出
O`wYMng) adverse balance 逆差
qDby!^ryc adverse exchange 逆汇
n0rerI[R advertisement addressed to shareholders 在报章刊登的致股东通告
S2J#b" Y advice for collection 托收通知书
C rnB{Z4L advice of drawing 提款通知书；汇票通知书
G$;>ueM advice of payment 付款通知
YPF&U4C N Advisory Committee [Securities and Futures Commission]
to99 _2 谘询委员会〔证券及期货事务监察委员会〕
{l0,T0 Advisory Committee on Diversification 经济多元化谘询委员会
/]ku$.mr\ affidavit 誓章；遗产申报誓章
//\ds71h affidavit of no receipt 述明无收款的誓章
y#]}5gJ affiliate 联号；联营公司；附属公司
r?64!VS ; affiliated company 附属公司；联号；联营公司
Xtci0eS#V affirmation [estate duty] 非宗教式宣誓〔遗产税〕
)^t!|*1LA affordability 负担能力
Ms.PO{wb African Development Bank [AfDB] 非洲开发银行
R#Y50h zT after-acquired property 事后取得的财产
O24Jj\" after-hours dealing 市后交易
b7 , after-tax profit 税后盈利；税后利润；税后溢利
(bg}an agency agreement 代理协议
i Td-n9 agency expenses 代理机构的开支
L7SEswMti agency fee 代理费
KK:N [x Agency Law 《代理法》
{iA^rv| agent 代理人；承销人
q<-%L1kc 1 agent of company 公司代理人
d32@M~vD agent's fee 代理人费；经纪费
>$2 E1HW. aggregate 总计；总数；总体数字
|'ZN!2u aggregate amount 总款额；总额
_ymJ~MK aggregate assets and liabilities 总体资产与负债
IYuyj(/! aggregate at constant price 按固定价格计算的总体数字
&g*klt'B aggregate demand 总需求
j.k@6[ R>? aggregate gross position 总持仓量
jmkR P"ZnA aggregate limit 总限额
C= >B_EO aggregate of salaries tax 合计薪俸税
q&u$0XmV aggregate performance 总体表现；总体业绩
qovQ9O aggregate supply 总体供应
$ I#7dJ"* aggregate surplus 总盈余
`Jn,IDq aggregate total 整体总额
%/P=m-K aggregate value 总值；合计价值
0;}Aj8Fle aggregated basis 合计基准
?sV[MsOsC aggregated net chargeable income 合计应课税入息实额
K n']n91m aggregation 合并计算；合计；总和
bX7EO 8 aggregation of incomes of husband and wife 夫妇入息合并计算
Xa4GqV9M/- aggregation of property 财产的总和
FI\IY
R agio 差价；贴水
'4$lL 6ly> 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》
R"NGJu 9 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
>OT \~C 《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》
LRWO BD Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
5!<o-{J[(= 《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》
#-,g&)`] Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
%>i@F =O2< 《香港政府和大韩民国政府关于相互促进和保护投资协定》
zC Bplb agreement for a settlement 授产协议
>W'j9+Va agreement for assignment 转让协议
GOGt?iw*< agreement for sale 售卖协议；买卖协议
>&BrCu[u agreement for sale and purchase 买卖协议
!~kEtC agreement for the payment of interest 支付利息协议
?RD O] I> agreement for the repayment of money 还款协议
Ru :n~77{ agreement of reinsurance 再保险协议
mn. `qfMh Agricultural Bank of China 中国农业银行
HC J;&C73& air passenger departure tax 飞机乘客离境税
p:B
]Ft Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
~u! gUJ: airport tax 机场税
j5zFDh1( alcohol duty 酒精税
Z )NrhJC alienation 让与；让渡；转让
+i+tp8T+7 alimony 生活费；赡养费
k,T_e6( All Ordinaries Index [AOI] 所有普通股指数
|H:<:*=6c all risks 全险；综合险
s,w YlVYf! All Sales Record for Stock Market 《股票市场成交报告》
9GTh yY Allied Capital Resources Limited 新联财务有限公司
0Su_#".-* all-items index [Consumer Price Index] 总指数〔消费物价指数〕
N3Z iGD allocation letter 拨款信件
[ 6_"^jgH allocation of fund 分配款项；预留款项
N?$7 Z v[G allocation of profit 利润分配；溢利分配
M2dmG< allocation warrant 拨款令
q?yMa9ZZky allotment 分配；配股
WJAYM2
6\ allotment notice 股份配售通知；配股通知
uMHRUi allotment of shares 股份分配
j$+gq*I&E allowable 可获宽免；免税的
ovz# allowable business loss 可扣除的营业亏损
+I&J7ICV0 allowable expenses 可扣税的支出
r] 0(qg allowance 免税额；津贴；备抵；准备金
`0?^[; [u[ allowance for debts 债项的免税额
9<v}LeX allowance for depreciation by wear and tear 耗损折旧免税额
sW?B7o? allowance for funeral expenses 殡殓费的免税额
3EmcYC allowance for inflation 为通货膨胀而预留的款项；通胀准备金
D{R/#vM jk allowance for repairs and outgoings 修葺及支出方面的免税额
va^0JfQ allowance to debtor 给债务人的津贴
A';n6ne%i alteration of capital 资本更改
' X}7 ]y alternate trustee 候补受托人
@LcT-3 u amalgamation 合并
qp\BV #E ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
[yC"el6PM ambit of charges 征税范围；收费范围
/tP7uVL
R amended valuation 经修订的估值
qtzFg# American Commodities Exchange 美国商品交易所
qL3@PSN?| American Express Bank Limited 美国运通银行
Wk}D]o0^@ American Stock Exchange 美国证券交易所
Q&g Pa]z]} amortization 摊销
FZpsL-yx^N amount due from banks 存放银行同业的款项
9
Va40X1 amount due from banks abroad 存放海外银行同业的款项
EMh r6</ amount due from holding companies 控股公司欠款
TMww amount due from local banks 存放本港银行同业的款项
{ UOhVJy amount due to banks 银行同业的存款
WO@H* amount due to banks abroad 海外银行同业的存款
8[~~ gYl amount due to holding companies 控股公司存款
[^M|lf amount due to local banks 本港银行同业的存款
x<@kjfm 5 amount due to outport banks 外埠银行同业的存款
HVGr-/ amount for note issue 发行纸币的款额
v
J-LPTB amount of bond 担保契据的款额
S*g`d;8gV amount of consideration 代价款额
UQ~4c, amount of contribution 供款数额
AFm,CINa amount of indebtedness 负债款额
XIRR Al(, amount of principal of the loan 贷款本金额
H*rx{ F? amount of rates chargeable 应征差饷数额
p qeL%="p; amount of share capital 股本额
.gq(C9<B[ amount of sums assured 承保款额
<5I1 DF[ amount of variation 变动幅度
5q Rc4d' amount of vote 拨款数额
r4?b0&Xq amount payable 应付款额
5>P7]?U.] amount receivable 应收款额
wyzOcx>M Amsterdam Stock Exchange 阿姆斯特丹证券交易所
|!Fk 2Je, analysis 分析
&n|*uLn
ancillary risk 附属风险
-;>#3 O- annual account 周年帐目；周年帐目报表；年度决算；年结
\vVS h annual accounting date 年结日期
t:=k)B annual allowance 每年免税额；年积金；年度津贴；年津
H_Os4} annual balance 年度余额
Yx),6C 3 annual disposable income 每年可动用收入
?q!FG( annual estimates 周年预算
~.6 |dw\p! annual fee 年费
Y\ p $SN annual general meeting 周年大会
FsY(02 annual growth rate 年增率；每年增长率
qg4fR' i annual long-term supplement 长期个案每年补助金
7 2, "Cj annual pensionable emolument 可供计算退休金的年薪
+T2HE\ annual report 年报
Qci$YTwl> Annual Report on the Consumer Price Index 《消费物价指数年报》
jT fi@5aPY annual return 周年报表；周年申报表；每年报税表格
Vho0e V= Annual Return Rules 《周年报表规则》
|1l&@#j!2 annual review of consumer prices 每年消费物价回顾
> :Ze4}( annual roll-forward basis 逐年延展方式
4LsHs annual salary 年薪
s}ADk-7 annual statement 年度报表；年度决算表
JKy#j g:# 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
ax_YKJ5#P annuitant 年金受益人
\QT9HAdd@ annuity 年金
8;#AO8+U7) annuity contract 年金合约
6IP$n($2 annuity on human life 人寿年金
!5UfWk\G antecedent debt 先前的债项
}lP 5 GT2 ante-dated cheque 倒填日期支票
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xH@bb anticipated expenditure 预期开支
` ?9T~, anticipated net profit 预期纯利
8QF2^*RZ7z anticipated revenue 预期收入
*QH[,F`I anti-inflation measure 反通货膨胀措施
8bOT*^b$H anti-inflationary stance 反通货膨胀立场
h$ Da&$uyI apparent deficit 表面赤字
>zmzK{A= apparent financial solvency 表面偿债能力
v"RiPHLT apparent partner 表面合伙人
k|FSz#Y application for personal assessment 个人入息课税申请书
Jq
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application of fund 资金应用
5+K;_) application to release as liquidator and to destruct the books of accounts and documents
:<GfET Is 申请免除清盘人职务及毁灭帐簿与文件
>vujZw_0> appointed actuary 委任精算师
jK3\K/ob( appointed auditor 委任核数师；委任审计师
/\J|Uj appointed trustee 委任的受托人
I60DUuF appointer 委任人
Z^# ]# f apportioned pro rata 按比例分摊
p)3nyN=|_ apportionment 分配；分摊
#mLuU Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
((|IS[ apportionment formula 分摊方程式
#s2B%X apportionment of estate duty 遗产税的分摊
y94kX:q appraisal 估价；评估
%>y;zqZIU appreciable growth 可观增长
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appreciable impact 显着影响
(Z-l/)Q appreciable increase 可观增长
} 0M{A+ appreciation 增值；升值
vv.PF~: appreciation against other currencies 相对其他货币升值
hCC}d0gf`n appreciation of the exchange value of Hong Kong dollar 港元汇值上升
=yqHC<8: appreciation tax 增值税
;S JF%@x appropriation 拨款；拨用；拨付
vT7g< appropriation account 拨款帐目
_]| Qec) Appropriation Bill 拨款法案
<9i fPSvJ appropriation-in-aid system 补助拨款办法
B4yh3 cf approved assets 核准资产
N:x0w+C a approved basket stock 认可一篮子证券
D.*>;5:0' approved budget 核准预算
n "G`b approved charitable donation 认可慈善捐款
maC>LBa2/ approved charitable institution 认可慈善机构
>"("*3AO approved currency 核准货币；认可货币
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6A approved estimates 核准预算
r,xmEj0E approved estimates of expenditure 核准开支预算
E>pVn2| approved overseas insurer 核准海外保险人
fbC~WV# approved overseas trust company 核准海外信托公司
;6m;M63 z approved pooled investment fund 核准汇集投资基金
.Yx_:h=u approved provident fund scheme 认可公积金计划
Z L_[4 Y approved provision 核准拨款
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Wc1 approved redeemable share 核准可赎回股份
(oaYF+T approved regional stock 认可地区性证券
6sB$<# approved retirement scheme 认可退休金计划
, 2`~ NPb approved subordinated loan 核准附属贷款
(C S8(C4[ arbitrage 套戥；套汇；套利
OM:v`<T!z arbitrageur 套戥者；套汇者
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arbitrary amount 临时款项
EJm4xkYLj1 arrangement 措施；安排；协定
E4HU 'y~ arrears 欠款
&q>zR6j ne arrears of pay 欠付薪酬
2z\;Q8g){r arrears of revenue 逾期未收税款；逾期未收的帐项
&5Y_>{, articles of association 组织章程；组织细则；组织章程细则
T*CME] Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
"C74 ascertainment of profit 确定利润
G!Zyl^ "Asia Clear" “亚洲结算系统”
v0@) t&O Asia Commercial Bank Ltd. 亚洲商业银行有限公司
w sY}JT Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
[uR/ M Asian Development Fund [ADF] 亚洲发展基金
};S0 G! Asian dollar bond 亚洲美元债券
pn\V +Rg' Asian dollar market 亚洲美元市场
1`-r#-M GG Asian dollar rate 亚洲美元利率
u^4h&fL Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
lTz6"/ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
'M/ ([|@ asked price 沽盘；喊价；索价；卖方报价
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?.p assessable income 应评税入息
lf$Ve assessable loss 应评税亏损
fKkjn4&W assessable profit 应评税利润
9lspo~M assessable value 应评税值
Ty+I8e]{ assessed profit 估定利润
)`?%] D assessed value 经评估价值
[,g~m9 assessment 评税；评定；估价；评税单
N 8t=@~] assessment number 评税编号；估价编号
keCRvl Z4 assessment of additional tax 补加税评税
/fwgqFVk assessment of performance 业绩评估；实绩评价
{exrwnIZj Assessor 评税主任
*< 9 $D asset price bubbles 资产价格泡沫
<z) E (J\ asset-backed securities 具资产保证的证券
\:&@;!a assets accretion 资产增值
G r)-5qh assets and liabilities 资产与负债
9_huI'"p assets betterment statement 资产递增表；资产改进表
m{(+ 6-8|m assets lending 实物放款；有抵押贷款
Vb)zZ^va+ assets of the company passing on the death 死者去世时转移的公司资产
: F9|&q-W, assets pledged as security for liabilities 用作负债抵押的资产
bQQVj?8jp assets portfolio 资产投资组合
6 hiC?2b{x assets price 资产价格
h$fe -G# assets quality 资产质素
u% 2KwRQ assets realization 资产变现
BHr|.9g]%% assets refinancing arrangement 资产再集资安排
$YM_G=k assets securitization 资产证券化
TlRk*/PlJ assets situated outside Hong Kong 在香港以外地方的资产
NQLiWz-q assets stripping 削减资产；拆卖资产
'Q|c@t assets value 资产值
-:`V< assignee 承让人
|~e?,[-2`r assignment 转让；转让书；转让契
w~+ aW(2 assignment of interest 权益转让
` }8&E(< assignment of letters patent and trade mark 专利证书及商标转让
geGeZ5+B assignment of property 物业转让；物业转让书
r<yhI>>;< assignment right 转让权
PRr*]$\&Mj assignor 转让人
fL6e?\Pw associate 有联系的人；有关连人士；相联者；合伙人；联系人
Ijedo/ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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w associate member 附属会员
/[pqI0sf<A associated body corporate 相联法人团体
x$B&L`QV associated company 相联公司；联属公司
AH d- associated corporation 相联法团
WS,7dz Association of Chartered Certified Accountants [ACCA] [United Kingdom]
A 's-'8m 公认会计师公会〔英国〕
rt!r2dq" Association of Futures Exchange Brokers 香港期货经纪协会
Ai kf|)D[ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
= `t^~.5 association of underwriters 承保人组织
Y &f\VNlT assumption of control 接管
6|= j+rScv assurance 担保；保险；转易；转易书
];F tS>\x assurance of interest 权益的转易
M_1;$fWq at 19XX price 按一九ＸＸ年价格计算
srmKaa| at a discount 按赔价计算；按贴水价格计算；打折扣
I}.i@d'O at a premium 按溢价计算；按升水价格计算
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RC at call 通知付款；按通知
:.nRN`e at constant market price 按固定市价计算
E zT`,#b at constant price 按固定价格计算
Ly #_?\bn at cost 按成本计算
AsxD}Nw[Z* at current market price 按当时市价计算；按现时市价计算
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? at current price 按当时价格计算；按现时价格计算
7%d8D>uw8 at factor cost 按要素成本计算；按生产要素成本计算
qX6D1X1_ at money-of-the-day price 按付款当日价格计算
I%;Jpe at or better 按指定或较佳价位〔买卖指令〕
\l,rpVv5m at par 按面值计算；平价
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* at sight 见票即付
AW8'RfC. at the close 按收市盘
p/olCmHD) at the opening 按开市盘
X0uJNHO attestation 见证；见证条款
yyP-=Lhmo= at-the-money option 平价期权
iRw&49 attorney 受权人；受托代表人
};katqzEg attornment 新拥有人承认书
x;#zs64f attributable profit 可归属利润
npH?4S-8G attributable share value 可归属股份价值
aC^$*qN-) Auckland Stock Exchange 奥克兰证券交易所
~5OL6Bi-q auction 拍卖
ai-n z-; auctioneer 拍卖商
|jG~,{ audit 审计；核数
1oY^]OD]W Audit Commission 审计署
HW[L [&/ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
*e{PxaF!C 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
tP(h9|[N audit review 帐目审查
bc z-$?] Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
]?< n#=eW audited account 审计帐目；经审计的帐目
Y83GKh,* audited annual account 经审计的周年帐目
s& tE_ audited balance sheet 经审计的资产负债表
qVgd(?h J# auditor 核数师；核数主任；审计师
h @/; `E[ auditor's certificate 核数师证明书；审计师证明书
2qU&l|> auditor's report 核数师报告；审计师报告
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Aussie bond 澳元债券
7P**:b austerity budget 紧缩预算
<$i4?)f( Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
6mPm=I[oh Australia All Ordinaries Index 澳洲所有普通股票指数
4s. ]M>Yb Australian Dollar [AUD] 澳元
K4 %/!` Australian Options Market 澳大利亚期权市场
NiSO'=y$n Australian Securities Commission 澳洲证券事务监察委员会
Xe1P- 6 0 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
^& [+H8$ Australian Stock Exchange 澳大利亚证券交易所
") UwkF Austrian Schilling [ATS] 奥地利先令
~[W#/kd1n authentication 认证；鉴证
s"~5']8 authority to purchase 委托购买证；委购书
P LR0#).n authorization 认可；核准；授权；授权书
&|o$=Ad authorization by direction 指示授权
*l+Cl%e authorization by instruction 指令授权
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authorization by warrant 令状授权
^k/i-% k0 authorization of unit trust 单位信托的认可
Op}ZB: authorized agent 指定代理人
kf rY1 authorized capital 法定资本
elO<a]hX authorized clerk 出市员
,.mBJ S E3 authorized dealer 认可交易商
u$*>`Xe6 authorized financial institution 认可财务机构
nzsl@1s authorized fund 认可基金
%J7UP4 authorized fund house 获授权的基金公司；认可基金公司
.#w6%c@ authorized institution 认可机构
lK(Fg authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
e XV @. authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
(K{5f C authorized insurer 获授权保险人；获认可承保人
vmZ"o9-{#X authorized investment 特准投资项目
cy3Td28, authorized person 获授权人
EbK0 j? authorized representative 获授权代表
3Qn!y\# authorized share capital 法定股本
9;=dxWf automated quotation system 自动报价系统
/yPXMJ6W~R Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
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rY 自动交易系统〔香港期货交易所有限公司〕
` E`HVZ} automatic adjustment mechanism 自动调整机制
D4Nu8 Wr$ automatic adjustment system 自动调整系统
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`9 Automatic Clearing House 自动票据交换所
$P {K2"Oc automatic exchange rates accumulation system 自动化汇率累集系统
]\c,BWC@e Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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hH automatic teller machine [ATM] 自动柜员机
F:g= i}7 autopay 自动转帐
c:4P%({ available assets 可用资产
_eQ- `? available fiscal reserve 现存财政储备
HZjf`eM, available profit 可用利润
xBM>u,0.F Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
`'4 )q}bB average 平均；平均数；海损
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[@)R!3H average basic salary 平均基本薪金
:nJgwp()@ average consumer expenditure 平均消费开支；一般消费开支
?vtX" Fdz average cost 平均成本
&xd.Qi2 average cost of land production 增辟土地平均成本
smy}3k average daily turnover 平均每日成交额
5LW}h^N average daily wage rate 平均每日工资率
@!%n$>p/V average expenditure pattern 平均开支模式
!DXNo(:r average growth rate 平均增长率
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{ average net fixed assets 固定资产平均净值
WNX5i wm average of relatives 相对价格平均数
2HL9E|h average price 平均价格
&1^%Nxu1 average propensity to consume 平均消费倾向；一般消费倾向
c z'5iK average propensity to save 平均储蓄倾向；一般储蓄倾向
`wz[='yM average rate 平均率
pmc=NTr&< average revenue 平均收入；平均收益
3=.Y,ENM; average stock 平均库存；平均存货
On_@HQ/FI average yearly rent 平均年租
B(5c9DI` avoidance of double taxation 避免双重课税
]N)D S+V/ avoidance of tax 避税
