A:
W/bQd)Jvk A share Ａ股；甲类股份
nRZ]z( b abatement of tax 减税；减扣免税额
4-y :/ 8 ABN AMRO Bank N.V. 荷兰银行
By",rD- r above-the-line expenditure 线上项目支出；经常预算支出
RmeD$>7 above-the-line receipt 线上项目收入；经常预算收入
SBk4_J/_ ABSA Asia Limited 南非联合亚洲有限公司
u$Jz~:=, absolute change 绝对数值变更
[
=9T*Sp absolute expenditure 实际开支
#:U%mHT(_ absolute guideline figure 绝对准则数字
)e=D(qd absolute interest 绝对权益
Em
!/a$ absolute order of discharge 绝对破产解除令
cj|80$cSA absolute profit margin 绝对利润幅度
U- (01- absolute value 实值；绝对值
Kaq c74Mv absolutely vested interest 绝对既得权益
Vl=l?A8 absorbed cost 已吸收成本；已分摊成本
J7Hl\Q[D1 absorption 吸收；分摊；合并
bP$dU,@p~ absorption rate 吸收率；摊配率；分摊率
rCbDu&k] ACB Finance Limited 亚洲商业财务有限公司
SaAFz&WRl acceptable form of reciprocity 合理的互惠条件
`*cxH.. acceptable rate 适当利率；适当汇率
3-q r)h acceptance agreement 承兑协议
b)5u f'?- acceptance for honour 参加承兑
Ru!i R#s)! acceptor 承兑人；接受人；受票人
H0gbSd+ acceptor for honour 参加承兑人
7p16Hv7y~ accident insurance 意外保险
IT7wT+ Accident Insurance Association of Hong Kong 香港意外保险公会
J~ zUp(>K accident insurance scheme 意外保险计划
*/^q{PsN accident year basis 意外年度基准
;dtA4:IRZ4 accommodation 通融；贷款
%XoiVlT@: accommodation bill 通融票据；空头票据
{{D)YldtA accommodation party 汇票代发人
*-=(Q` 3 account balance 帐户余额；帐户结余
%i9E @EV account book 帐簿
GxI!{oi2 account collected in advance 预收款项
U} e!Wjrc account current book 往来帐簿
S. 94 edQ account of after-acquired property 事后取得的财产报告
K6/Q}W account of defaulter 拖欠帐目
CR`Q#Yi account payable 应付帐款
RYQR(v account payee only [A/C payee only] 只可转帐；存入收款人帐户
t?-n*9,#S account receivable 应收帐款
5 z8d}
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n&;85IF1 account statement 结单；帐单；会计财务报表
TA`1U;c{n account title 帐户名称；会计科目
~"&|W'he[ accountant's report 会计师报告
(ybI\UI Accountant's Report Rules 会计师报告规则
WwBOM~/`2 accounting and auditing procedure 会计与审计程序；会计与核数程序
;!mzy b* Accounting Arrangements 《会计安排》
L:pYn_ accounting basis 会计基础
qYjce]c accounting by Official Receiver 破产管理署署长呈交的帐目
2W96Zju\ Accounting Circular 《会计通告》
vrhT<+q accounting class 会计类别
8:c-k|CX accounting date 记帐日期；会计结算日期
]}-7_n#cC accounting for money 款项核算
F|o:W 75 Accounting Officer 会计主任
iohop(LZ accounting period 会计报告期；会计期
T@:Wp4>69 accounting policy 会计政策；会计方针
9~5uaP$S accounting practice 会计惯例
U9:zVy accounting principle 会计准则
^& t Z accounting record 会计记录
9N%We|L,c accounting report 会计报告
n.`($yR_ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
6xe*E[#k\ Accounting Society of China 中国会计学会
7$vYo
_ accounting statement 会计报表
\FbvHr, accounting system 会计制度；会计系统
:0j?oY~e accounting transaction 会计事项；帐务交易
Yq0 | J accounting treatment 会计处理
* 8yAG]z accounting year 会计年度
jk; clwyz/ accretion 增值；添加
+,T RfP
Fb accrual 应计项目；应累算数目
85 |OGtt accrual basis 应计制；权责发生制
nJG U-Z accrual basis accounting 应计制会计；权责发生制会计
HZzD VCU accrue 应累算；应计
G_3O]BMKd) accrued benefit 应累算利益
iZ3IdiZ accrued charges 应计费用
/7 nb,!~~l accrued cumulative preference share dividend 应累算的累积优先股股息
G~^r)fm_ accrued expenses 应累算费用
fo*2:?K& accrued interest payable 应付利息；应计未付利息
H1pO!>M accrued interest receivable 应收利息；应计未收利息
=)H.c uc accrued right 累算权益
c z#rb*b accruing profit 应累算的利润
g 2 LM_1\ accumulated fiscal reserve 累积财政储备
#zv3b[@ accumulated profit 累积利润；滚存溢利
"/*\1v9 accumulated reserve 累积储备
N
,'GN[s accumulation of surplus income 累积收益盈余
B 4c]}r+ acquired assets 既得资产
{7"Q\ acquisition 收购；购置；取得
n/;WxnnQ acquisition cost 购置成本
]_ mb 7X> acquisition expenses 购置费用
lk^Ol& 6 acquisition of 100% interest 收购全部股权
~:rl=o } acquisition of control 取得控制权
$Uq|w[LA acquisition of fixed assets 购置固定资产
-[4 T acquisition of shell “买壳”
G\/zkrxmv acquisition price 收购价
Xy|So|/bKd act of God 天灾
_wbF>z acting partner 执事合伙人
n71r_S* active market 买卖活跃的市场；交投畅旺的市场；旺市
gq4Tb
c
oA active partner 积极参与的合伙人
?K$(817 active trading 交投活跃
M)J5;^[" actual circulation 实际流通
NR 5gj-B[ actual cost 实际成本
=1FRFZI!j actual expenditure 实际开支；实际支出
_U Mg[Um actual income 实际入息；实际收入；实际收益
8\@m
- E!{ actual market 现货市场
:}L[sl\R actual price 现货价；实际价格
ajbA\/\G; actual profit 实际利润
'%s.^k n actual quotation 实盘；实际价位；实际报价
acajHs actual year basis 按实际年度计算
[i21FX actuals 实货
`quw9j9`C\ actuarial investigation 精算调查
L:KF_W.I+ actuarial principle 精算原则
9|^2",V actuarial report 精算师报告
>a!/QMh Actuarial Society of Hong Kong 香港精算学会
<$ A actuarial valuation 精算师估值
q~b & actuary 精算师
. oF
&Ff/[ ad referendum agreement 暂定协议；有待覆核的协定
|sJ[0 z ad valorem duty 从价税；按值征税
*.ll<p+(- ad valorem duty system 从价税制
VZp5)-!\ ad valorem fee 从价费
! _] Y~[ ad valorem tariff 从价关税
O@T9x $ additional allowance 额外免税额
[N-Di" additional amount for unexpired risk 未过期风险的额外款额
e&|'I" additional assessable profit 补加应评税利润
@ wGPqg additional assessment 补加评税
dc+>m,3$ additional commitment 额外承担
!fV+z%: additional commitment vote 额外承担拨款
Avge eJi additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
O W_{$9U additional dependent parent allowance 供养父母额外免税额
IA fc T!{ additional provision 额外拨款
1*P~!2h additional stamp duty 附加印花税
. wEd"A&j additional tax 补加税罚款；补加税款
*<$*"p Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
SXSgld2uS adjudged bankrupt 被裁定破产
I13y6= d adjudicated bankrupt 裁定破产人
& TCkpS adjudication fee 裁定费；评定印花税额手续费；评估契据费
zq 3\}9 adjudication of bankruptcy 裁定破产；宣告破产
}kw#7m54 adjudication of insolvency 裁定无力偿还债务
@+&LYy72 adjusted actual 经调整的实数；调整后的实数
x 77*c._3v adjusted current assets 经调整的流动资产；调整后的流动资产
!{+,B5 Hc adjusted figure 经调整的数字；调整后的数额
t >L2 adjusted liabilities 经调整的负债；调整后的负债
sNbxI|B adjusted loss 经调整的亏损；调整后的亏损
a(m2n.0'> 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
e[{0)y>= adjusted profit 经调整的利润；调整后的利润
v^sv<4*% adjusted surplus 经调整的盈余额；调整后的盈余额
paA(C|%{ adjusted value 经调整的价值；调整后的价值
AwCcK6N1 adjustment 调整；修订；理算〔保险〕
6iry6wcH m adjustment centre 调剂中心
HDz5& 7* . adjustment lag 调整过程的时间差距；调整时差
f$o_e90mu adjustment mechanism 调整机制
*^pR%E . adjustment of loss 亏损调整
w49t9~ adjustment process 调整过程；调整程序
f%A;`4 `q adjustment range 调整幅度
#>a\>iKQ2q administered exchange rate 受管制汇率
%e8@*~h@ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
]vB$~ 3|| administration expenses 行政费用
pE3?"YO administration fee 手续费；行政费
vSGH[nyCY administration in bankruptcy 破产管理
= eq[:K<6 administration order 遗产管理令
: p1u(hflS administrator 管理人；遗产管理人
7zl5yK N administrator of the estate 遗产管理人
]
7[
3>IN admission of debt 债项承认书
v8w q,CYV admission of proof 接纳债权证明
vRYQ{ : advance 放贷款项；垫付款项；预支款项；预付款项
mtpeRVcF advance account 暂支帐目；预付款帐户
.97])E[U advance compensation 预付补偿金
Zcey|m*| advance from shareholder 股东垫款
9sM!`Lz{ advance pending reimbursement 预支以待日后付还
(=FRmdeYl1 advanced economy 先进经济体系
. o6Or :L advancement 预付；预付财产
I:-Wy"i advances warrant 垫款令
4V"E8rUL( advancing 贷出
3 #n_?- adverse balance 逆差
[DYQ"A= )d adverse exchange 逆汇
Ky`qsk vu advertisement addressed to shareholders 在报章刊登的致股东通告
=?5]()'*n advice for collection 托收通知书
i9:C4',sw0 advice of drawing 提款通知书；汇票通知书
!K#qe Y} advice of payment 付款通知
a) !o @ Advisory Committee [Securities and Futures Commission]
p
. %]Q*8 谘询委员会〔证券及期货事务监察委员会〕
#]-SJWf3 Advisory Committee on Diversification 经济多元化谘询委员会
lPe&h]@ > affidavit 誓章；遗产申报誓章
JB\UKZXw affidavit of no receipt 述明无收款的誓章
p0]= QH affiliate 联号；联营公司；附属公司
mwO6g~@ ` affiliated company 附属公司；联号；联营公司
^23~ZHu affirmation [estate duty] 非宗教式宣誓〔遗产税〕
m%0p\Y-/ affordability 负担能力
I<DL =V African Development Bank [AfDB] 非洲开发银行
7:e{; iG after-acquired property 事后取得的财产
ynp 8r f after-hours dealing 市后交易
YByLoM* after-tax profit 税后盈利；税后利润；税后溢利
Q1lyj7c#x agency agreement 代理协议
V~qNyOtA] agency expenses 代理机构的开支
V_)-#=J agency fee 代理费
),_@ WW;k Agency Law 《代理法》
xnjf agent 代理人；承销人
]|#+zx|/D agent of company 公司代理人
"BAK !N$9 agent's fee 代理人费；经纪费
g9OY<w5s] aggregate 总计；总数；总体数字
BqEI(c 6 aggregate amount 总款额；总额
g/4[N{Xf aggregate assets and liabilities 总体资产与负债
(xycJ` N aggregate at constant price 按固定价格计算的总体数字
\-E^lIVF aggregate demand 总需求
??5Q)Erm1 aggregate gross position 总持仓量
pG_;$ 8Hc aggregate limit 总限额
k``_EiV4t aggregate of salaries tax 合计薪俸税
7o\@>rNWP aggregate performance 总体表现；总体业绩
y4yhF8E>;U aggregate supply 总体供应
^ "E^zHM( aggregate surplus 总盈余
UB@Rs|) aggregate total 整体总额
ip\sXVR aggregate value 总值；合计价值
)w em|:H aggregated basis 合计基准
rD tY[ aggregated net chargeable income 合计应课税入息实额
=&6eM2>P aggregation 合并计算；合计；总和
JhYe6y[q aggregation of incomes of husband and wife 夫妇入息合并计算
Z<oa K aggregation of property 财产的总和
*9
{PEx agio 差价；贴水
MyOd,vU 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》
DmK57V4L^ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
xl{=Y< ; 《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》
]dVGUG8 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
:x3QRF 《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》
t}_r]E,{u Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
cx,+ k]9D 《香港政府和大韩民国政府关于相互促进和保护投资协定》
39c2pV[ agreement for a settlement 授产协议
g_E$=j92v agreement for assignment 转让协议
_=>He=v/ agreement for sale 售卖协议；买卖协议
P- [-pi@ agreement for sale and purchase 买卖协议
I]|Pq agreement for the payment of interest 支付利息协议
u$z`
agreement for the repayment of money 还款协议
+ S zU agreement of reinsurance 再保险协议
RIR\']WN Agricultural Bank of China 中国农业银行
?9vuuIE air passenger departure tax 飞机乘客离境税
7jrt7[{ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
t
mn tp airport tax 机场税
wKh4|Ka alcohol duty 酒精税
j{ ]I]\=? alienation 让与；让渡；转让
alJ)^OSIe alimony 生活费；赡养费
2F;y;l% All Ordinaries Index [AOI] 所有普通股指数
E#34Wh2z all risks 全险；综合险
_ >?\DgjH All Sales Record for Stock Market 《股票市场成交报告》
k:i4=5^*GX Allied Capital Resources Limited 新联财务有限公司
z9f-.72"X all-items index [Consumer Price Index] 总指数〔消费物价指数〕
/A\8 mL8 allocation letter 拨款信件
(le9q5Qr. allocation of fund 分配款项；预留款项
Bg=wKwc8 allocation of profit 利润分配；溢利分配
=}^9 wP allocation warrant 拨款令
AD> e?u allotment 分配；配股
uo:J\ E allotment notice 股份配售通知；配股通知
U)TUOwF allotment of shares 股份分配
299H$$WS,Z allowable 可获宽免；免税的
g @Z))M+ allowable business loss 可扣除的营业亏损
>d XGee>'M allowable expenses 可扣税的支出
e)IzQ7Zex allowance 免税额；津贴；备抵；准备金
>I afUy allowance for debts 债项的免税额
te`$%NRl allowance for depreciation by wear and tear 耗损折旧免税额
|T /ZL! allowance for funeral expenses 殡殓费的免税额
yZ7&b&2nLn allowance for inflation 为通货膨胀而预留的款项；通胀准备金
(y'hyJo allowance for repairs and outgoings 修葺及支出方面的免税额
zC:AS t allowance to debtor 给债务人的津贴
b)#hSjWO# alteration of capital 资本更改
OG~gFZr)6 alternate trustee 候补受托人
n)/z0n!\ amalgamation 合并
r+!YI k ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
\<h0Q, e ambit of charges 征税范围；收费范围
-/B+T>[nTb amended valuation 经修订的估值
Z3e| UAif American Commodities Exchange 美国商品交易所
/V8 #[9K American Express Bank Limited 美国运通银行
&, vcJ{. American Stock Exchange 美国证券交易所
,oe < amortization 摊销
u]wZQl#- amount due from banks 存放银行同业的款项
T wB}l amount due from banks abroad 存放海外银行同业的款项
nUr5Qn? amount due from holding companies 控股公司欠款
hR
n <em amount due from local banks 存放本港银行同业的款项
CZe ]kXNv amount due to banks 银行同业的存款
~hH REI& amount due to banks abroad 海外银行同业的存款
;1W6 G=m amount due to holding companies 控股公司存款
<V'@ks% amount due to local banks 本港银行同业的存款
t?X877 z amount due to outport banks 外埠银行同业的存款
qx(xvU9 amount for note issue 发行纸币的款额
g9pZ\$J& amount of bond 担保契据的款额
h
f)?1z4 amount of consideration 代价款额
3Aip}<1 amount of contribution 供款数额
@n/\L< ]t amount of indebtedness 负债款额
iozt&~o amount of principal of the loan 贷款本金额
X #dmo/L8 amount of rates chargeable 应征差饷数额
:k]1Lm|| amount of share capital 股本额
h^45,E C amount of sums assured 承保款额
g'f@H-KCD amount of variation 变动幅度
tIi &;tw] amount of vote 拨款数额
BR_1MG'{)$ amount payable 应付款额
Z#jZRNU%ox amount receivable 应收款额
pQ" >UL* Amsterdam Stock Exchange 阿姆斯特丹证券交易所
iU918!!N analysis 分析
LP^$A Ay ancillary risk 附属风险
ITQA0PI SL annual account 周年帐目；周年帐目报表；年度决算；年结
w(Ovr`o?9t annual accounting date 年结日期
)}R0Y=e annual allowance 每年免税额；年积金；年度津贴；年津
yN0Vr \r2 annual balance 年度余额
KkyVSoD\ annual disposable income 每年可动用收入
}Bh8=F3O
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:VB V&l`
[ annual fee 年费
w/<L
Ag annual general meeting 周年大会
@IKYh{j4 annual growth rate 年增率；每年增长率
" ^[ 'y7i annual long-term supplement 长期个案每年补助金
bP#:Oi0v` annual pensionable emolument 可供计算退休金的年薪
pX<`+t[ annual report 年报
atH*5X6d Annual Report on the Consumer Price Index 《消费物价指数年报》
7"D", 1h annual return 周年报表；周年申报表；每年报税表格
]%SH > Annual Return Rules 《周年报表规则》
(Rh,, annual review of consumer prices 每年消费物价回顾
_ye |Y annual roll-forward basis 逐年延展方式
,KZ~?3$yj annual salary 年薪
6w Rd<] C annual statement 年度报表；年度决算表
K3&qq[8.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
c):/!Q annuitant 年金受益人
#zy :a% annuity 年金
Es`Px_k annuity contract 年金合约
DK~x rU' annuity on human life 人寿年金
~ _) ^X antecedent debt 先前的债项
@;4zrzQi7 ante-dated cheque 倒填日期支票
r6Dz;uz anticipated expenditure 预期开支
A2FYBM`Q&D anticipated net profit 预期纯利
qwcD`HV, anticipated revenue 预期收入
\K {
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tj S@meT anti-inflationary stance 反通货膨胀立场
i"FtcP^ apparent deficit 表面赤字
zk+9'r`-D apparent financial solvency 表面偿债能力
{z|)Njhg apparent partner 表面合伙人
,ng C v;s application for personal assessment 个人入息课税申请书
S?LQu application of fund 资金应用
2.y-48Nz application to release as liquidator and to destruct the books of accounts and documents
dQX6(J j 申请免除清盘人职务及毁灭帐簿与文件
59L\|OR appointed actuary 委任精算师
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Czg appointed auditor 委任核数师；委任审计师
:4w ?# appointed trustee 委任的受托人
U>SShpmZA appointer 委任人
T Z@]:e:"b apportioned pro rata 按比例分摊
7z,C} -q apportionment 分配；分摊
G _tCmu\ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
`[yKFa
I apportionment formula 分摊方程式
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apportionment of estate duty 遗产税的分摊
kH1~k,|\&K appraisal 估价；评估
Kw^ 7>\ appreciable growth 可观增长
aO[w/cGQ appreciable impact 显着影响
I][*j appreciable increase 可观增长
Lb-OsKU appreciation 增值；升值
> |=ts appreciation against other currencies 相对其他货币升值
H41?/U,{ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
ty!`T+ 3 appreciation tax 增值税
Qel 9G($= appropriation 拨款；拨用；拨付
hZ,_ 6mNg appropriation account 拨款帐目
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34>X`[o Appropriation Bill 拨款法案
a-tm q]]E appropriation-in-aid system 补助拨款办法
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approved assets 核准资产
}>| s=uGW approved basket stock 认可一篮子证券
/maJtX' approved budget 核准预算
2t O,dx approved charitable donation 认可慈善捐款
Rp7mh]kZ approved charitable institution 认可慈善机构
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u'f approved currency 核准货币；认可货币
9=tIz approved estimates 核准预算
Gz0]} ]A approved estimates of expenditure 核准开支预算
3=[mP, pLh approved overseas insurer 核准海外保险人
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"Aw c approved overseas trust company 核准海外信托公司
8Fh)eha9f approved pooled investment fund 核准汇集投资基金
U/M >?G~ approved provident fund scheme 认可公积金计划
>Tx?%nQ approved provision 核准拨款
TX/Xt7#R: approved redeemable share 核准可赎回股份
,p a {qne approved regional stock 认可地区性证券
3}1u\(Mf approved retirement scheme 认可退休金计划
pki%vRY approved subordinated loan 核准附属贷款
r5/0u(\LB arbitrage 套戥；套汇；套利
o-HT1Hc! arbitrageur 套戥者；套汇者
^\% (,KNo arbitrary amount 临时款项
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M9zBP arrangement 措施；安排；协定
gJ{)-\ arrears 欠款
Fo_sgv8O< arrears of pay 欠付薪酬
H?W ya.7 arrears of revenue 逾期未收税款；逾期未收的帐项
gQuw 1 articles of association 组织章程；组织细则；组织章程细则
[|L< _.8 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
}8z?t: |S ascertainment of profit 确定利润
]W!0$'o "Asia Clear" “亚洲结算系统”
!qg`/y9 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Ml5w01O Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
>=>2m2z= Asian Development Fund [ADF] 亚洲发展基金
v?$:@9pAk Asian dollar bond 亚洲美元债券
:cECRm * Asian dollar market 亚洲美元市场
o|:b ;\)b Asian dollar rate 亚洲美元利率
"sCRdx]_ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
+\A,&;!SR Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Qv-_ jZ asked price 沽盘；喊价；索价；卖方报价
rlLMT6r.8 assessable income 应评税入息
C!!M%P assessable loss 应评税亏损
6 "sSo j assessable profit 应评税利润
B9 uoVcW assessable value 应评税值
yyJ f%{ assessed profit 估定利润
]m<$} assessed value 经评估价值
I236 RIq assessment 评税；评定；估价；评税单
(ZizuHC assessment number 评税编号；估价编号
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9!P|m assessment of additional tax 补加税评税
?l )[7LR4 assessment of performance 业绩评估；实绩评价
Avc% 2 + Assessor 评税主任
\\qZl)P_ asset price bubbles 资产价格泡沫
p6@)-2^ asset-backed securities 具资产保证的证券
n\DV3rXI9 assets accretion 资产增值
{tZ.v@ assets and liabilities 资产与负债
m
s \} assets betterment statement 资产递增表；资产改进表
{\5 assets lending 实物放款；有抵押贷款
=T@1@w assets of the company passing on the death 死者去世时转移的公司资产
)10+@d assets pledged as security for liabilities 用作负债抵押的资产
# W']6'O assets portfolio 资产投资组合
;^*W+,4WB assets price 资产价格
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Gef TdO.& assets realization 资产变现
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pZAc assets refinancing arrangement 资产再集资安排
X"Swi &4 assets securitization 资产证券化
+\9NDfYIA assets situated outside Hong Kong 在香港以外地方的资产
NLq zi%s assets stripping 削减资产；拆卖资产
a=2%4Wmz assets value 资产值
CdQ!GS<'y assignee 承让人
t{96p77)= assignment 转让；转让书；转让契
+<C!U' assignment of interest 权益转让
K%oG,-wdg assignment of letters patent and trade mark 专利证书及商标转让
D,feF 9 assignment of property 物业转让；物业转让书
,qxu|9L assignment right 转让权
bn5 Su=] assignor 转让人
25?6gu*Z associate 有联系的人；有关连人士；相联者；合伙人；联系人
~>|ziHx Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
.q>iX E_c associate member 附属会员
Lf&kv7Wj associated body corporate 相联法人团体
bAMdI 5Zk? associated company 相联公司；联属公司
+e``OeXo g associated corporation 相联法团
|{ip T SH Association of Chartered Certified Accountants [ACCA] [United Kingdom]
C6PdDRf 公认会计师公会〔英国〕
W6Fo6a "< Association of Futures Exchange Brokers 香港期货经纪协会
V,njO{Q Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
7. oM J association of underwriters 承保人组织
fHFE){ assumption of control 接管
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#JK? u assurance 担保；保险；转易；转易书
k(HUUH_z assurance of interest 权益的转易
|L ev.,,Ph at 19XX price 按一九ＸＸ年价格计算
%ET+iIhK at a discount 按赔价计算；按贴水价格计算；打折扣
g 7H(PF? at a premium 按溢价计算；按升水价格计算
Z T%5T}i at call 通知付款；按通知
/N{*"s2) at constant market price 按固定市价计算
(LCfUI6; at constant price 按固定价格计算
@VEb { w[H at cost 按成本计算
AwR =]W;j at current market price 按当时市价计算；按现时市价计算
5H^ (2w at current price 按当时价格计算；按现时价格计算
o]V^};B at factor cost 按要素成本计算；按生产要素成本计算
F^:3?JA _ at money-of-the-day price 按付款当日价格计算
gbA_DZ at or better 按指定或较佳价位〔买卖指令〕
B+`g> h at par 按面值计算；平价
C U0 YI L at sight 见票即付
ob]w;" at the close 按收市盘
W>r+h-kR at the opening 按开市盘
h*\%vr attestation 见证；见证条款
Le^ n +5x at-the-money option 平价期权
;xTpE2 -~ attorney 受权人；受托代表人
SXh-A1t attornment 新拥有人承认书
"tK=+f`NM attributable profit 可归属利润
PKz' :_| attributable share value 可归属股份价值
p_4<6{KEt Auckland Stock Exchange 奥克兰证券交易所
m&3xJuKih auction 拍卖
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~4 auctioneer 拍卖商
Vurq t_nb audit 审计；核数
!ohN!P7& Audit Commission 审计署
Kg]J/|0\ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
tH4B:Bgj! 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〕
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audit review 帐目审查
c:('W16 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
n$R)>n Y audited account 审计帐目；经审计的帐目
}@)[5N# A| audited annual account 经审计的周年帐目
[-w%/D%@ audited balance sheet 经审计的资产负债表
y~V(aih}D auditor 核数师；核数主任；审计师
.xkM.g4{~ auditor's certificate 核数师证明书；审计师证明书
i|kRK7[6B auditor's report 核数师报告；审计师报告
?Bmb' 3 Aussie bond 澳元债券
!4!~L k= austerity budget 紧缩预算
bN.Pex Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
-{vD: Il=6 Australia All Ordinaries Index 澳洲所有普通股票指数
kJR `:J3DJ Australian Dollar [AUD] 澳元
L ~3Pm%{@A Australian Options Market 澳大利亚期权市场
lB4WKn=?Kl Australian Securities Commission 澳洲证券事务监察委员会
6S #Cl>v Australian Society of Certified Practising Accountants 澳洲执业会计师公会
7yQ 4*UB Australian Stock Exchange 澳大利亚证券交易所
L w,h +@0 Austrian Schilling [ATS] 奥地利先令
M6TD"- authentication 认证；鉴证
/-s6< e! authority to purchase 委托购买证；委购书
|s _ GlJV. authorization 认可；核准；授权；授权书
E qiY\/S authorization by direction 指示授权
#dHa,HUk authorization by instruction 指令授权
eMzk3eOJ authorization by warrant 令状授权
5)40/cBe authorization of unit trust 单位信托的认可
46;uW{EY authorized agent 指定代理人
5h*p\cl!Y authorized capital 法定资本
{;oP L r+Z authorized clerk 出市员
D%Z| authorized dealer 认可交易商
K sCyFp authorized financial institution 认可财务机构
,zc(t<|-y authorized fund 认可基金
O/LXdz0B authorized fund house 获授权的基金公司；认可基金公司
2an f$^[ authorized institution 认可机构
<VE@DBWyl~ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Q2> gU# authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
: D p0? &_ authorized insurer 获授权保险人；获认可承保人
F'Z,]b'st3 authorized investment 特准投资项目
w-jVC^C] authorized person 获授权人
5r 0YA
IJ authorized representative 获授权代表
lhJ'bYI authorized share capital 法定股本
uAk.@nfiEv automated quotation system 自动报价系统
?7A>+EY Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
a q-~B~c`g 自动交易系统〔香港期货交易所有限公司〕
*1 "+%Z^ automatic adjustment mechanism 自动调整机制
=~ gvZV-< automatic adjustment system 自动调整系统
a'T;x`b8U, Automatic Clearing House 自动票据交换所
dr"1s-D4IQ automatic exchange rates accumulation system 自动化汇率累集系统
x1 a:u 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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automatic teller machine [ATM] 自动柜员机
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uNl autopay 自动转帐
'%;m?t% q available assets 可用资产
nt<]d\o 0 available fiscal reserve 现存财政储备
d-%hjy3N available profit 可用利润
S jj 6q` Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
@)}L~lb[) average 平均；平均数；海损
Y-9I3?ar average basic salary 平均基本薪金
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9t* average consumer expenditure 平均消费开支；一般消费开支
l-3~K-k<@ average cost 平均成本
18Emi<&A average cost of land production 增辟土地平均成本
e+|sSp A average daily turnover 平均每日成交额
p<%d2 @lp average daily wage rate 平均每日工资率
4ppz, L,4 average expenditure pattern 平均开支模式
JGZ BL{8 average growth rate 平均增长率
I =#$8l.* average net fixed assets 固定资产平均净值
I+ (nu47ZT average of relatives 相对价格平均数
qgB_=Q#E average price 平均价格
@F>D+=hS average propensity to consume 平均消费倾向；一般消费倾向
[>9is=>o. average propensity to save 平均储蓄倾向；一般储蓄倾向
i~72bMwsA average rate 平均率
=pr7G+_u average revenue 平均收入；平均收益
XP}<N&j average stock 平均库存；平均存货
A}w/OA97RO average yearly rent 平均年租
YYS0` avoidance of double taxation 避免双重课税
O0:q;<>z avoidance of tax 避税
