A:
vucxt }Ti A share Ａ股；甲类股份
aA MVsE{ abatement of tax 减税；减扣免税额
hPePB= ABN AMRO Bank N.V. 荷兰银行
364`IC ( a above-the-line expenditure 线上项目支出；经常预算支出
9g"2^^wD above-the-line receipt 线上项目收入；经常预算收入
i||]V*5n ABSA Asia Limited 南非联合亚洲有限公司
wN-d'-z/rd absolute change 绝对数值变更
}n2M G absolute expenditure 实际开支
`Kr,>sEAM absolute guideline figure 绝对准则数字
;^%4 Q" absolute interest 绝对权益
QKN+>X absolute order of discharge 绝对破产解除令
474SMx$ absolute profit margin 绝对利润幅度
nd1+"- , q absolute value 实值；绝对值
cH?B[S;] absolutely vested interest 绝对既得权益
5ZK@`jkE absorbed cost 已吸收成本；已分摊成本
Y+*0~xm4 absorption 吸收；分摊；合并
# [~pD:qqM absorption rate 吸收率；摊配率；分摊率
Zk"eA'"\ ACB Finance Limited 亚洲商业财务有限公司
[^e%@TV>d acceptable form of reciprocity 合理的互惠条件
ft KTnK. acceptable rate 适当利率；适当汇率
sN2p76KN acceptance agreement 承兑协议
&NK,VB; acceptance for honour 参加承兑
g8xQ|px acceptor 承兑人；接受人；受票人
q~ZNd3O acceptor for honour 参加承兑人
78# v accident insurance 意外保险
i?g5_HI Accident Insurance Association of Hong Kong 香港意外保险公会
K& 70{r accident insurance scheme 意外保险计划
k!HK 97qA accident year basis 意外年度基准
)ZqTwEr@[ accommodation 通融；贷款
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accommodation bill 通融票据；空头票据
`_R Tw5{ accommodation party 汇票代发人
b+6\JE^M z account balance 帐户余额；帐户结余
A
'5,LfTu account book 帐簿
DYxCQ
D account collected in advance 预收款项
[@b&? b~K account current book 往来帐簿
iIa'2+ account of after-acquired property 事后取得的财产报告
pDI VZC account of defaulter 拖欠帐目
u TK,& account payable 应付帐款
,\ k(x>oy account payee only [A/C payee only] 只可转帐；存入收款人帐户
5^lxj~ F account receivable 应收帐款
V7P&%oz{C account receivable report 应收帐款报表
au=o6WRa account statement 结单；帐单；会计财务报表
Hx*;jpy(2 account title 帐户名称；会计科目
tEK my7'# accountant's report 会计师报告
}w< 7.I Accountant's Report Rules 会计师报告规则
TbGn46!: accounting and auditing procedure 会计与审计程序；会计与核数程序
,J>5:ht (6 Accounting Arrangements 《会计安排》
W DPb!-VT accounting basis 会计基础
.my0|4CQ#@ accounting by Official Receiver 破产管理署署长呈交的帐目
_:C9{aEZb Accounting Circular 《会计通告》
DhT>']Z accounting class 会计类别
v` 7RCg` accounting date 记帐日期；会计结算日期
OJ$]V,Z00x accounting for money 款项核算
-[!P!d= Accounting Officer 会计主任
*ikc]wQr$ accounting period 会计报告期；会计期
-~ Mb accounting policy 会计政策；会计方针
5Z\#0":e accounting practice 会计惯例
80/F7 q'tn accounting principle 会计准则
.#Z%1U %P. accounting record 会计记录
#9xd[A : N accounting report 会计报告
m{uxI za Accounting Services Branch [Treasury] 会计事务部〔库务署〕
) 3w@]5j Accounting Society of China 中国会计学会
% !>I*H accounting statement 会计报表
#+5 pgD2C accounting system 会计制度；会计系统
aL%AQ B, accounting transaction 会计事项；帐务交易
muZ~*kMc accounting treatment 会计处理
9Hu/u =vB< accounting year 会计年度
JSW}*HR accretion 增值；添加
&twf,8 accrual 应计项目；应累算数目
PGBQn#c< accrual basis 应计制；权责发生制
;YX4:OBqr accrual basis accounting 应计制会计；权责发生制会计
}'/`2!lY accrue 应累算；应计
5nO% Ke= accrued benefit 应累算利益
YmgL zGk` accrued charges 应计费用
&8_gRP accrued cumulative preference share dividend 应累算的累积优先股股息
J<maQ6p accrued expenses 应累算费用
V8 -oYwOR accrued interest payable 应付利息；应计未付利息
Z1Z1@2 T accrued interest receivable 应收利息；应计未收利息
w1"nffhO accrued right 累算权益
8C~ ]yd accruing profit 应累算的利润
MP 2~;T}~ accumulated fiscal reserve 累积财政储备
/)(#{i* accumulated profit 累积利润；滚存溢利
;Tc`}2 accumulated reserve 累积储备
xs:n\N accumulation of surplus income 累积收益盈余
<**y !2 acquired assets 既得资产
~UjGSO)z} acquisition 收购；购置；取得
uYil ?H{kH acquisition cost 购置成本
nwaxz>; acquisition expenses 购置费用
] =";IN:SU acquisition of 100% interest 收购全部股权
GBFtr acquisition of control 取得控制权
D] ~MC acquisition of fixed assets 购置固定资产
_DNHc* acquisition of shell “买壳”
j;3[KLmuK% acquisition price 收购价
o1Q7Th act of God 天灾
fasgmi} acting partner 执事合伙人
Qx47l active market 买卖活跃的市场；交投畅旺的市场；旺市
sHl>$Q evz active partner 积极参与的合伙人
1u(.T0j7f active trading 交投活跃
.?e\I`Kk^' actual circulation 实际流通
m"jV}@ag X actual cost 实际成本
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^3avRsC actual expenditure 实际开支；实际支出
$Gv9m actual income 实际入息；实际收入；实际收益
/BV03B actual market 现货市场
x61 U[/r actual price 现货价；实际价格
H;fxxu`cS actual profit 实际利润
z0*_ ^MH actual quotation 实盘；实际价位；实际报价
}HYjA4o\A actual year basis 按实际年度计算
wz.6du6- actuals 实货
eT8} actuarial investigation 精算调查
=xJKIu actuarial principle 精算原则
G 0; XaL: actuarial report 精算师报告
_}VloiY Actuarial Society of Hong Kong 香港精算学会
)V:]g\t actuarial valuation 精算师估值
n>`as actuary 精算师
>P $;79< ad referendum agreement 暂定协议；有待覆核的协定
-O!Zxg5x ad valorem duty 从价税；按值征税
y>|{YWbp? ad valorem duty system 从价税制
\qR %%S ad valorem fee 从价费
ADk8{L{UU ad valorem tariff 从价关税
H0R&2#YD additional allowance 额外免税额
R%
,<\d7 additional amount for unexpired risk 未过期风险的额外款额
ZwerDkd additional assessable profit 补加应评税利润
NDAw{[.% additional assessment 补加评税
#\ n8M additional commitment 额外承担
0#*#a13 additional commitment vote 额外承担拨款
]
0m&(9 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
3lq Mucr additional dependent parent allowance 供养父母额外免税额
Tk O[rAC additional provision 额外拨款
7ei|XfR additional stamp duty 附加印花税
3^ ~KB' RZ additional tax 补加税罚款；补加税款
xOHgp=#D Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
[mr9(m[F adjudged bankrupt 被裁定破产
m7GR[MR
adjudicated bankrupt 裁定破产人
u =/CRjot adjudication fee 裁定费；评定印花税额手续费；评估契据费
pO kLb
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JiU9CeD3 adjudication of insolvency 裁定无力偿还债务
dG71*)<)t adjusted actual 经调整的实数；调整后的实数
}sFm9j7yR adjusted current assets 经调整的流动资产；调整后的流动资产
Iu *^xn adjusted figure 经调整的数字；调整后的数额
C 2w2252T adjusted liabilities 经调整的负债；调整后的负债
5W@jfh) adjusted loss 经调整的亏损；调整后的亏损
v[n7" 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
D.6,VY H adjusted profit 经调整的利润；调整后的利润
-+em!g' adjusted surplus 经调整的盈余额；调整后的盈余额
'EfR|7m adjusted value 经调整的价值；调整后的价值
hy T1xa adjustment 调整；修订；理算〔保险〕
k8uvNLA)a adjustment centre 调剂中心
{E0z@D) U- adjustment lag 调整过程的时间差距；调整时差
LW:LF zp adjustment mechanism 调整机制
D^;*U[F? adjustment of loss 亏损调整
ed_ FiQd adjustment process 调整过程；调整程序
~|AwN [ adjustment range 调整幅度
H7k PM[ administered exchange rate 受管制汇率
*8tI*Pus Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
FsG l J administration expenses 行政费用
9A7@
5F administration fee 手续费；行政费
z5X~3s\dP administration in bankruptcy 破产管理
z]bwnJfd administration order 遗产管理令
{ga ai administrator 管理人；遗产管理人
?[MsQQd~ administrator of the estate 遗产管理人
tD Cw- admission of debt 债项承认书
`[Y ngYw admission of proof 接纳债权证明
;eZ#b jw-d advance 放贷款项；垫付款项；预支款项；预付款项
$e BX advance account 暂支帐目；预付款帐户
`O8b1-1q~ advance compensation 预付补偿金
eV cANP advance from shareholder 股东垫款
AisN@ advance pending reimbursement 预支以待日后付还
[J0 v&{)? advanced economy 先进经济体系
N8`4veVBx' advancement 预付；预付财产
DF{ Qw@P! advances warrant 垫款令
6 Ik,zQL advancing 贷出
lei W4Fj adverse balance 逆差
:ECi+DxBK adverse exchange 逆汇
O!Z|r ? advertisement addressed to shareholders 在报章刊登的致股东通告
Zf>^4_x3P advice for collection 托收通知书
(?b@b[D~4 advice of drawing 提款通知书；汇票通知书
A;u" <KG? advice of payment 付款通知
" uPy,<l Advisory Committee [Securities and Futures Commission]
TV}}dw 谘询委员会〔证券及期货事务监察委员会〕
h`} 3h<
8 Advisory Committee on Diversification 经济多元化谘询委员会
5')8r ';, affidavit 誓章；遗产申报誓章
9ElCg" affidavit of no receipt 述明无收款的誓章
uGl| pJ\y= affiliate 联号；联营公司；附属公司
@ E53JKYhY affiliated company 附属公司；联号；联营公司
P~FUS%39"o affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Fv)7c4 affordability 负担能力
qJ_1*!!91 African Development Bank [AfDB] 非洲开发银行
Sm2>'C after-acquired property 事后取得的财产
8Z2.`(3c[ after-hours dealing 市后交易
l**;k+hw after-tax profit 税后盈利；税后利润；税后溢利
RP`2)/sMT agency agreement 代理协议
p=QYc)3F agency expenses 代理机构的开支
<vbIp& agency fee 代理费
%An W~v Agency Law 《代理法》
l~Lb!; ,dN agent 代理人；承销人
)2E%b+" agent of company 公司代理人
7a$ G@ agent's fee 代理人费；经纪费
U t)r&? aggregate 总计；总数；总体数字
2 _t=P|Uo aggregate amount 总款额；总额
9(!]NNf! aggregate assets and liabilities 总体资产与负债
cDXsi#Raj aggregate at constant price 按固定价格计算的总体数字
O8N[Jl aggregate demand 总需求
O;]?gj 1@ aggregate gross position 总持仓量
Sb:T*N0gS aggregate limit 总限额
I6LD)? aggregate of salaries tax 合计薪俸税
)Os Lrq/ aggregate performance 总体表现；总体业绩
~ekh1^evu aggregate supply 总体供应
jec :i-, aggregate surplus 总盈余
yO>V/5` aggregate total 整体总额
WnAd5#G aggregate value 总值；合计价值
I}Xg &-L aggregated basis 合计基准
K$REZ e aggregated net chargeable income 合计应课税入息实额
)DUL)S aggregation 合并计算；合计；总和
L6i|:D32p aggregation of incomes of husband and wife 夫妇入息合并计算
%E27.$E_ aggregation of property 财产的总和
".~ {:= agio 差价；贴水
uC]Z8&+obb 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》
7=*VpX1 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
[Id}4[={e 《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》
IGAzE( Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
n`;R p r& 《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》
O:.,+,BH Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
T_OF7? 《香港政府和大韩民国政府关于相互促进和保护投资协定》
qU[O1bN agreement for a settlement 授产协议
}o9 Aa0$*$ agreement for assignment 转让协议
! ]Mc4!E agreement for sale 售卖协议；买卖协议
\`,xgC9K agreement for sale and purchase 买卖协议
1:= `Y@.S agreement for the payment of interest 支付利息协议
w9#R' agreement for the repayment of money 还款协议
xnq><4 agreement of reinsurance 再保险协议
9F + P@Kp Agricultural Bank of China 中国农业银行
YbMssd2Yg air passenger departure tax 飞机乘客离境税
hGP1(pH. Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Vul+]h[!h airport tax 机场税
q3'o|pp alcohol duty 酒精税
)8{6+{5lu alienation 让与；让渡；转让
j:1uP^. alimony 生活费；赡养费
i!MwBYk All Ordinaries Index [AOI] 所有普通股指数
c/u_KJFF-n all risks 全险；综合险
}G1&]Wt_ All Sales Record for Stock Market 《股票市场成交报告》
;~s r$6 Allied Capital Resources Limited 新联财务有限公司
V_L[P9 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
PtKTm\,JL0 allocation letter 拨款信件
Ws49ImCB allocation of fund 分配款项；预留款项
wy4q[$.4v allocation of profit 利润分配；溢利分配
zb2K;%Qs+f allocation warrant 拨款令
'0+$ m= allotment 分配；配股
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Tg!Q6 allotment notice 股份配售通知；配股通知
J^I7BsZ allotment of shares 股份分配
amB@N6* allowable 可获宽免；免税的
\}inT_{g allowable business loss 可扣除的营业亏损
+|C[-W7Sw allowable expenses 可扣税的支出
:J(sXKr[C allowance 免税额；津贴；备抵；准备金
{&nV4c$v allowance for debts 债项的免税额
\/Ij7nD`l% allowance for depreciation by wear and tear 耗损折旧免税额
ZxS &4>. allowance for funeral expenses 殡殓费的免税额
3DoRE2} allowance for inflation 为通货膨胀而预留的款项；通胀准备金
\].J -^= allowance for repairs and outgoings 修葺及支出方面的免税额
WS I
Xj5R allowance to debtor 给债务人的津贴
u+% tPe alteration of capital 资本更改
IM-`<~(I# alternate trustee 候补受托人
=wA5P@ amalgamation 合并
A'"-m)1P ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
L=7rDW)aa ambit of charges 征税范围；收费范围
}#aKFcvg amended valuation 经修订的估值
> x'bZ]gm American Commodities Exchange 美国商品交易所
c)1=U_6 1 American Express Bank Limited 美国运通银行
|ft:|/^F& American Stock Exchange 美国证券交易所
2;N@aZX amortization 摊销
d~[UXQC amount due from banks 存放银行同业的款项
x9}++r amount due from banks abroad 存放海外银行同业的款项
9p>
/?H| amount due from holding companies 控股公司欠款
3%M.U)|+ amount due from local banks 存放本港银行同业的款项
56s*A*z$
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v>WB FvyD amount due to banks abroad 海外银行同业的存款
YIDg'a+z amount due to holding companies 控股公司存款
Z! YpklZ?~ amount due to local banks 本港银行同业的存款
4
10:%WGc amount due to outport banks 外埠银行同业的存款
5a $$95oL amount for note issue 发行纸币的款额
#O</\|aH)i amount of bond 担保契据的款额
!s-/0ugZ amount of consideration 代价款额
*j<@yG2\gP amount of contribution 供款数额
O: u%7V/ amount of indebtedness 负债款额
2x mT#m amount of principal of the loan 贷款本金额
hh&Js'd amount of rates chargeable 应征差饷数额
&N{zkMf amount of share capital 股本额
%\yK5 V5 amount of sums assured 承保款额
?0npEz| amount of variation 变动幅度
)Z:m)k>r; amount of vote 拨款数额
9N}W( > amount payable 应付款额
=QiT)9q) amount receivable 应收款额
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!8? Amsterdam Stock Exchange 阿姆斯特丹证券交易所
!3KPwI, analysis 分析
A[ 1)!e ancillary risk 附属风险
lCE2SKj
annual account 周年帐目；周年帐目报表；年度决算；年结
h>tsis'N9 annual accounting date 年结日期
s,
-*q} annual allowance 每年免税额；年积金；年度津贴；年津
EVS K8T, annual balance 年度余额
|!5@xs*T annual disposable income 每年可动用收入
Y\u_+CG* annual estimates 周年预算
/.-m}0h|W- annual fee 年费
@}G|R\2P annual general meeting 周年大会
6 ">oo- annual growth rate 年增率；每年增长率
fMB4xbpD annual long-term supplement 长期个案每年补助金
M +UMR+K annual pensionable emolument 可供计算退休金的年薪
kh& _#, annual report 年报
Vw?P.4 Annual Report on the Consumer Price Index 《消费物价指数年报》
!47A$sQ
annual return 周年报表；周年申报表；每年报税表格
'WzUu MCx Annual Return Rules 《周年报表规则》
Q=XA"R annual review of consumer prices 每年消费物价回顾
$9m5bQcV annual roll-forward basis 逐年延展方式
D'?]yyrf annual salary 年薪
D JJZJ}7 annual statement 年度报表；年度决算表
Wy," cT 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
5@.z z"o.` annuitant 年金受益人
mdt
?:F4Q annuity 年金
>%i9 oI<) annuity contract 年金合约
Dtt\~m;AR annuity on human life 人寿年金
j@V $Mbv antecedent debt 先前的债项
\#_@qHAG ante-dated cheque 倒填日期支票
Hc
/w ta anticipated expenditure 预期开支
;.r2$/E anticipated net profit 预期纯利
}1\?()rB anticipated revenue 预期收入
Y(W{J d+ anti-inflation measure 反通货膨胀措施
r UvwpP"k anti-inflationary stance 反通货膨胀立场
|3|wdzV apparent deficit 表面赤字
YrKFa% k apparent financial solvency 表面偿债能力
5EfY9 }dl apparent partner 表面合伙人
S r[IoF) application for personal assessment 个人入息课税申请书
9 G((wiE application of fund 资金应用
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fX9*0L application to release as liquidator and to destruct the books of accounts and documents
ty9rH=1 申请免除清盘人职务及毁灭帐簿与文件
Z#@6#S` appointed actuary 委任精算师
l ^BEFk ; appointed auditor 委任核数师；委任审计师
\)s3b/oap appointed trustee 委任的受托人
V!}L <cN appointer 委任人
yx 7loy$[ apportioned pro rata 按比例分摊
;HT 0 w_, apportionment 分配；分摊
>T(M0Tkt Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
!~tnt i6 apportionment formula 分摊方程式
wz)m{:b< apportionment of estate duty 遗产税的分摊
=yo=q)W appraisal 估价；评估
H WOek"}Z[ appreciable growth 可观增长
kEx8+2s=M appreciable impact 显着影响
\c FAxL( appreciable increase 可观增长
i~ROQMN1 appreciation 增值；升值
$T FTIk*uU appreciation against other currencies 相对其他货币升值
lWIv(%/@ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
j@_nI~7f} appreciation tax 增值税
r8<JX5zyuo appropriation 拨款；拨用；拨付
{Wr\D Vp appropriation account 拨款帐目
Vz k cZK Appropriation Bill 拨款法案
B_b8r7Vn` appropriation-in-aid system 补助拨款办法
=sL(^UISl approved assets 核准资产
6O%=G3I approved basket stock 认可一篮子证券
4'_L W?DS approved budget 核准预算
%pd5w~VP approved charitable donation 认可慈善捐款
?#U0eb5u approved charitable institution 认可慈善机构
`$f\ % approved currency 核准货币；认可货币
%d ZM9I0 approved estimates 核准预算
YlG; A\]k approved estimates of expenditure 核准开支预算
E#8J+7 approved overseas insurer 核准海外保险人
.!!79 6hS approved overseas trust company 核准海外信托公司
iczs8g j* approved pooled investment fund 核准汇集投资基金
z{@= _5; approved provident fund scheme 认可公积金计划
IOn`cbV: approved provision 核准拨款
%~ ;nlDw approved redeemable share 核准可赎回股份
il=?o f\,i approved regional stock 认可地区性证券
'/n \Tg+ approved retirement scheme 认可退休金计划
Xk
5oybDI approved subordinated loan 核准附属贷款
Q1 K"% arbitrage 套戥；套汇；套利
B<rPvM7a arbitrageur 套戥者；套汇者
rrW! X q arbitrary amount 临时款项
`9]P/J^ arrangement 措施；安排；协定
'et(:}i arrears 欠款
q`h7H][(A arrears of pay 欠付薪酬
ry z /rf arrears of revenue 逾期未收税款；逾期未收的帐项
x0y% \ articles of association 组织章程；组织细则；组织章程细则
(}VuiNY< 3 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
yIM.j;5:~5 ascertainment of profit 确定利润
`>dIF . "Asia Clear" “亚洲结算系统”
qT
5Wa O) Asia Commercial Bank Ltd. 亚洲商业银行有限公司
#}nBS- + Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
J!ln=h Asian Development Fund [ADF] 亚洲发展基金
N=hSqw[ Asian dollar bond 亚洲美元债券
3`mC"a b / Asian dollar market 亚洲美元市场
::kpl 2r\c Asian dollar rate 亚洲美元利率
B'NS&7+]. Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
9)1P+c-- Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Y}85J:q] asked price 沽盘；喊价；索价；卖方报价
W^-hMT]uD assessable income 应评税入息
Rc;1Sm9\ assessable loss 应评税亏损
]v/t8` assessable profit 应评税利润
39'X$! assessable value 应评税值
7)g;Wd+H assessed profit 估定利润
"4J?JR assessed value 经评估价值
wOD/Z8 assessment 评税；评定；估价；评税单
X%RQB$ assessment number 评税编号；估价编号
PEMxoe<+ assessment of additional tax 补加税评税
|p'_k(z } assessment of performance 业绩评估；实绩评价
lqhHbB Assessor 评税主任
/5Gnb.zN) asset price bubbles 资产价格泡沫
1uK)1%vK asset-backed securities 具资产保证的证券
H57jBD assets accretion 资产增值
NdaVT5RB assets and liabilities 资产与负债
_:oMyK' assets betterment statement 资产递增表；资产改进表
cL -6M^!a assets lending 实物放款；有抵押贷款
.N?|t$J assets of the company passing on the death 死者去世时转移的公司资产
I^6c 0` assets pledged as security for liabilities 用作负债抵押的资产
WBIQ%XB ' assets portfolio 资产投资组合
9aW8wYL~b assets price 资产价格
O ~7p^i} assets quality 资产质素
<FMu WHY assets realization 资产变现
,C5@ P+A assets refinancing arrangement 资产再集资安排
eh8<?(eK assets securitization 资产证券化
@B}&62T assets situated outside Hong Kong 在香港以外地方的资产
Yb,G^+; assets stripping 削减资产；拆卖资产
S(q4OQ B{ assets value 资产值
^XjvJa assignee 承让人
j@kRv@ assignment 转让；转让书；转让契
0j-F6a*p'1 assignment of interest 权益转让
VQZT.^ assignment of letters patent and trade mark 专利证书及商标转让
853]CK< assignment of property 物业转让；物业转让书
+_vm\]4 assignment right 转让权
pO-)x:Wg assignor 转让人
gDUoc *+h associate 有联系的人；有关连人士；相联者；合伙人；联系人
s (l+{b & Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
o(S^1j5 associate member 附属会员
B8P@D"u associated body corporate 相联法人团体
Dg ?Ho2i h associated company 相联公司；联属公司
@U7U?.p associated corporation 相联法团
{EiG23!qV Association of Chartered Certified Accountants [ACCA] [United Kingdom]
}W Bm%f 公认会计师公会〔英国〕
T%z!+/=&^ Association of Futures Exchange Brokers 香港期货经纪协会
L%=BCmMx Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
2n"*)3Qj association of underwriters 承保人组织
X.r!q1_c assumption of control 接管
+'{:zN5m assurance 担保；保险；转易；转易书
5d!z<{` assurance of interest 权益的转易
fb;hf:B: at 19XX price 按一九ＸＸ年价格计算
U O{xpY at a discount 按赔价计算；按贴水价格计算；打折扣
]G$!/vXP at a premium 按溢价计算；按升水价格计算
;NvhL|R at call 通知付款；按通知
C/grrw at constant market price 按固定市价计算
{Hrr :h C at constant price 按固定价格计算
OP\^c at cost 按成本计算
O~c+$( at current market price 按当时市价计算；按现时市价计算
tPMg Z at current price 按当时价格计算；按现时价格计算
r;5 AY at factor cost 按要素成本计算；按生产要素成本计算
]VO,}
` at money-of-the-day price 按付款当日价格计算
0^|$cvY iL at or better 按指定或较佳价位〔买卖指令〕
}b\ipA,~ at par 按面值计算；平价
w|3fioLs at sight 见票即付
x&6i@ Jl at the close 按收市盘
7D9h;gsP at the opening 按开市盘
A=l?IC@O attestation 见证；见证条款
<#J<QY F&2 at-the-money option 平价期权
Z:}2F^6 attorney 受权人；受托代表人
]2u7?l attornment 新拥有人承认书
'< U[;H9\ attributable profit 可归属利润
!E(J
]a attributable share value 可归属股份价值
] "7El;2z Auckland Stock Exchange 奥克兰证券交易所
=r@ie>* U auction 拍卖
6.(]}?g1f auctioneer 拍卖商
a'L7y% audit 审计；核数
' ]H#0. Audit Commission 审计署
Qcy+ {j] Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
T! O3( 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
r.W"@ vc> audit review 帐目审查
%'p|JS Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
S d/d [ audited account 审计帐目；经审计的帐目
LqH?3): audited annual account 经审计的周年帐目
&n Y2u-Q audited balance sheet 经审计的资产负债表
!'UsC6Y4 auditor 核数师；核数主任；审计师
e>s.mH6A auditor's certificate 核数师证明书；审计师证明书
^AC+nko * auditor's report 核数师报告；审计师报告
NJz*N%VWD Aussie bond 澳元债券
WA)lk>(+ austerity budget 紧缩预算
U7Sl@-#| Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
:EmMia-)J Australia All Ordinaries Index 澳洲所有普通股票指数
kk>0XPk Australian Dollar [AUD] 澳元
kA->xjk Australian Options Market 澳大利亚期权市场
=V4_DJ(& Australian Securities Commission 澳洲证券事务监察委员会
v zT6G / Australian Society of Certified Practising Accountants 澳洲执业会计师公会
c_j )8 Australian Stock Exchange 澳大利亚证券交易所
WLA_YMlA Austrian Schilling [ATS] 奥地利先令
[Nzg
8FP authentication 认证；鉴证
K <fq=:I3 authority to purchase 委托购买证；委购书
^9m^#"ZW` authorization 认可；核准；授权；授权书
1QdB`8in authorization by direction 指示授权
.bl/At3A authorization by instruction 指令授权
?R ~Ye authorization by warrant 令状授权
j$/uJ` authorization of unit trust 单位信托的认可
X/C54%T ~ authorized agent 指定代理人
1pBs r( authorized capital 法定资本
3 %{'Uh, authorized clerk 出市员
RM=+ZmA authorized dealer 认可交易商
x sypIbN authorized financial institution 认可财务机构
E`LIENm authorized fund 认可基金
"}Sid+)< authorized fund house 获授权的基金公司；认可基金公司
f 0s<Y authorized institution 认可机构
gB'Ah -@,P authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
c`[uQXv authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
;Z<*.f'^fc authorized insurer 获授权保险人；获认可承保人
KARQKFp!C> authorized investment 特准投资项目
w6%CB E2 authorized person 获授权人
Ab|NjY: authorized representative 获授权代表
bTYP{x~ y authorized share capital 法定股本
0 GLB3I > automated quotation system 自动报价系统
{ ;rpg c Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Xf/<.5A 自动交易系统〔香港期货交易所有限公司〕
7QRvl6cv automatic adjustment mechanism 自动调整机制
4Fht (B| automatic adjustment system 自动调整系统
!wufoK Automatic Clearing House 自动票据交换所
"VOW V3Z automatic exchange rates accumulation system 自动化汇率累集系统
'%/u103{e Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
*/m~m? automatic teller machine [ATM] 自动柜员机
2nz'/G autopay 自动转帐
Jd_ 1>p available assets 可用资产
Gt *<? available fiscal reserve 现存财政储备
,'0oj$~S: available profit 可用利润
Yoym5<xE Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
KPvYq?F>4 average 平均；平均数；海损
_1bd) L&dF average basic salary 平均基本薪金
m# #z average consumer expenditure 平均消费开支；一般消费开支
^)K[1]"uM average cost 平均成本
/bj`%Q.n average cost of land production 增辟土地平均成本
C4K&flk] average daily turnover 平均每日成交额
9YsO+7[ average daily wage rate 平均每日工资率
q|_ 5@Ly average expenditure pattern 平均开支模式
g KY
,G average growth rate 平均增长率
vnOF$6n average net fixed assets 固定资产平均净值
rMFf8D(Y average of relatives 相对价格平均数
(N >ew)Ke average price 平均价格
CX2q7azG average propensity to consume 平均消费倾向；一般消费倾向
:JG}% average propensity to save 平均储蓄倾向；一般储蓄倾向
*j; r|P;g average rate 平均率
YuW\GSV00 average revenue 平均收入；平均收益
g?Ty5~:lq average stock 平均库存；平均存货
n \NDi22 average yearly rent 平均年租
xa axj avoidance of double taxation 避免双重课税
5nw9zW
:' avoidance of tax 避税
