A:
8M7pc{ A share Ａ股；甲类股份
sr`)l& t? abatement of tax 减税；减扣免税额
$iOkn|~<@W ABN AMRO Bank N.V. 荷兰银行
0xpE +GY above-the-line expenditure 线上项目支出；经常预算支出
VMV~K7%0 above-the-line receipt 线上项目收入；经常预算收入
yNN_}9 ABSA Asia Limited 南非联合亚洲有限公司
7"$9js 2 absolute change 绝对数值变更
21.N+H' absolute expenditure 实际开支
za [;d4<}k absolute guideline figure 绝对准则数字
Rb_+C absolute interest 绝对权益
@4%x7%+[c absolute order of discharge 绝对破产解除令
I)}T4OOc/ absolute profit margin 绝对利润幅度
Wup%.yT~Ds absolute value 实值；绝对值
Nze l^~ absolutely vested interest 绝对既得权益
FHbw & absorbed cost 已吸收成本；已分摊成本
If%**o absorption 吸收；分摊；合并
I=o/1:[- absorption rate 吸收率；摊配率；分摊率
L6"?p-:@' ACB Finance Limited 亚洲商业财务有限公司
_dynqF8* acceptable form of reciprocity 合理的互惠条件
Ol1P acceptable rate 适当利率；适当汇率
>}> cJh6 acceptance agreement 承兑协议
oSB 0P acceptance for honour 参加承兑
#;Z+ X) acceptor 承兑人；接受人；受票人
_:.'\d( acceptor for honour 参加承兑人
S}XVr?l 2O accident insurance 意外保险
%XK<[BF Accident Insurance Association of Hong Kong 香港意外保险公会
XyytO;X M- accident insurance scheme 意外保险计划
G~`nLC^Y accident year basis 意外年度基准
1J O@G3, accommodation 通融；贷款
#;9n_) accommodation bill 通融票据；空头票据
!UW{xHu accommodation party 汇票代发人
6yPh0n account balance 帐户余额；帐户结余
?)'+l account book 帐簿
=%$BFg1a( account collected in advance 预收款项
r[y3@SE5 account current book 往来帐簿
50^ T \u account of after-acquired property 事后取得的财产报告
-MT .qhx account of defaulter 拖欠帐目
\[;Qq n0 account payable 应付帐款
]^?V8*zL] account payee only [A/C payee only] 只可转帐；存入收款人帐户
b1 frAA account receivable 应收帐款
i 79;;9M account receivable report 应收帐款报表
8WL*Pr 1I account statement 结单；帐单；会计财务报表
o9L$ B account title 帐户名称；会计科目
5sK1rDN accountant's report 会计师报告
:} 9Lb)Yp Accountant's Report Rules 会计师报告规则
DJ<F8-sb2r accounting and auditing procedure 会计与审计程序；会计与核数程序
0FEn& \2< Accounting Arrangements 《会计安排》
hNGD `"U accounting basis 会计基础
;mLbgiqQ J accounting by Official Receiver 破产管理署署长呈交的帐目
+5IC-=ZB Accounting Circular 《会计通告》
` ]\:%+- accounting class 会计类别
I85bzzZB accounting date 记帐日期；会计结算日期
jq"iLgEMO accounting for money 款项核算
|_ `wC Accounting Officer 会计主任
5W~-|8 m accounting period 会计报告期；会计期
aO>Nev accounting policy 会计政策；会计方针
>KMTxHE`+ accounting practice 会计惯例
ejI nJ accounting principle 会计准则
S#l6=zI7^R accounting record 会计记录
0xe *\CAo accounting report 会计报告
kmfxk/F } Accounting Services Branch [Treasury] 会计事务部〔库务署〕
/6a617?9J Accounting Society of China 中国会计学会
SYmiDR accounting statement 会计报表
k>dzeH accounting system 会计制度；会计系统
b~<Tgo_/jf accounting transaction 会计事项；帐务交易
2%zJI"Ic accounting treatment 会计处理
TBp$S=_** accounting year 会计年度
ryt aC( accretion 增值；添加
Af{K#R8! accrual 应计项目；应累算数目
:OvTZ ?\ accrual basis 应计制；权责发生制
;L.RfP"5< accrual basis accounting 应计制会计；权责发生制会计
!w -`:d? accrue 应累算；应计
r>gU*bs( accrued benefit 应累算利益
(jB_uMuS accrued charges 应计费用
-R z%<` accrued cumulative preference share dividend 应累算的累积优先股股息
,.T k "\@ accrued expenses 应累算费用
[n{c, U
F accrued interest payable 应付利息；应计未付利息
*^b<CZd9 accrued interest receivable 应收利息；应计未收利息
;fnE"} accrued right 累算权益
lH8e?zJ accruing profit 应累算的利润
8{ iFxTz accumulated fiscal reserve 累积财政储备
u*i[A\Y accumulated profit 累积利润；滚存溢利
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J_#;t#j accumulated reserve 累积储备
tyyfMA?'L; accumulation of surplus income 累积收益盈余
0?d}O j acquired assets 既得资产
5u3SP?.& acquisition 收购；购置；取得
qD/X% `>Q acquisition cost 购置成本
.B|a.-oA4 acquisition expenses 购置费用
It8m]FN acquisition of 100% interest 收购全部股权
Af%#&r7W acquisition of control 取得控制权
8m poY.E4! acquisition of fixed assets 购置固定资产
|37y =" acquisition of shell “买壳”
bTN0 n acquisition price 收购价
m? #J`?E act of God 天灾
/WX
0}mWu acting partner 执事合伙人
yJ!x`RD),w active market 买卖活跃的市场；交投畅旺的市场；旺市
{s/u [T_D2 active partner 积极参与的合伙人
Gv uX"J active trading 交投活跃
w~I;4p~(N actual circulation 实际流通
3om4q 2R actual cost 实际成本
w` ;>+_ E7 actual expenditure 实际开支；实际支出
Jg\1(ix actual income 实际入息；实际收入；实际收益
/,cyp . actual market 现货市场
A D/ 7k3: actual price 现货价；实际价格
E5U{.45 actual profit 实际利润
)@OKL0t actual quotation 实盘；实际价位；实际报价
'z.:
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= $t actuals 实货
@+`">a8} , actuarial investigation 精算调查
\C(dWs actuarial principle 精算原则
6EeK5XLf, actuarial report 精算师报告
3"XS#~l% Actuarial Society of Hong Kong 香港精算学会
" ,&c"r4c actuarial valuation 精算师估值
A(<"oAe| actuary 精算师
A J`R2
$ ad referendum agreement 暂定协议；有待覆核的协定
|?KdQeL ad valorem duty 从价税；按值征税
h-`*S&mZ ad valorem duty system 从价税制
| N/Wu9w$ ad valorem fee 从价费
h d E? %A ad valorem tariff 从价关税
:n t\uwh additional allowance 额外免税额
g9$ P J: additional amount for unexpired risk 未过期风险的额外款额
| zaYIVE[ additional assessable profit 补加应评税利润
e//q`?ys additional assessment 补加评税
E:C-k^/[Y additional commitment 额外承担
lq%6~va additional commitment vote 额外承担拨款
YPY'[j(p`n additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
_g#v*7o2@ additional dependent parent allowance 供养父母额外免税额
iB=v
>8l% additional provision 额外拨款
<h"*"q|9 additional stamp duty 附加印花税
|Q _]+[ additional tax 补加税罚款；补加税款
lh?TEQ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
r{~@hd'Aj adjudged bankrupt 被裁定破产
y$n`+%_ adjudicated bankrupt 裁定破产人
O% n =n3 adjudication fee 裁定费；评定印花税额手续费；评估契据费
cA8"Ft{P) adjudication of bankruptcy 裁定破产；宣告破产
H LnizE adjudication of insolvency 裁定无力偿还债务
R6KS&Ge_ adjusted actual 经调整的实数；调整后的实数
E5y\t_H adjusted current assets 经调整的流动资产；调整后的流动资产
Z$'483< adjusted figure 经调整的数字；调整后的数额
&InMI#0mV adjusted liabilities 经调整的负债；调整后的负债
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adjusted loss 经调整的亏损；调整后的亏损
e%O]U:Z 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
j;+!BKWy4 adjusted profit 经调整的利润；调整后的利润
Ea7LPHE# adjusted surplus 经调整的盈余额；调整后的盈余额
4xE [S adjusted value 经调整的价值；调整后的价值
7P2?SW^ adjustment 调整；修订；理算〔保险〕
+UTs2*H/^ adjustment centre 调剂中心
MCcWRbE5# adjustment lag 调整过程的时间差距；调整时差
?TXe.h |u adjustment mechanism 调整机制
V9"?}cR/W; adjustment of loss 亏损调整
%bs~%6) adjustment process 调整过程；调整程序
gqi|k6V/ adjustment range 调整幅度
5U3 b&0 administered exchange rate 受管制汇率
QNz x(IV@ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
- #ta/*TT: administration expenses 行政费用
%`~? w'
administration fee 手续费；行政费
HSR^R administration in bankruptcy 破产管理
ayb fBC administration order 遗产管理令
Dm.tYG administrator 管理人；遗产管理人
=H\ig% %E@ administrator of the estate 遗产管理人
MiX*PqNTM admission of debt 债项承认书
ct3^V M&/ admission of proof 接纳债权证明
)G">7cg;t advance 放贷款项；垫付款项；预支款项；预付款项
oNfNe^/T advance account 暂支帐目；预付款帐户
6UkX?I`> advance compensation 预付补偿金
sP+ZE>7 advance from shareholder 股东垫款
JN
Ur?+g advance pending reimbursement 预支以待日后付还
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[0>wEq advanced economy 先进经济体系
v^;%Fz_Dr advancement 预付；预付财产
q ["T6 advances warrant 垫款令
~/B[;# advancing 贷出
=n}+p>\ s adverse balance 逆差
o1"-x adverse exchange 逆汇
v_zVhE tY advertisement addressed to shareholders 在报章刊登的致股东通告
+$YluG EJ advice for collection 托收通知书
aNW!Y':*
advice of drawing 提款通知书；汇票通知书
P} El#y#& advice of payment 付款通知
e I 6G Advisory Committee [Securities and Futures Commission]
VZ: L K 谘询委员会〔证券及期货事务监察委员会〕
%z_PEqRj Advisory Committee on Diversification 经济多元化谘询委员会
C 6 XZZ affidavit 誓章；遗产申报誓章
-0{"QhdE% affidavit of no receipt 述明无收款的誓章
\R0&*cnmo affiliate 联号；联营公司；附属公司
a_ pNFe affiliated company 附属公司；联号；联营公司
\2K _"5 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
*{y/ wgX affordability 负担能力
TZ]D6.mD African Development Bank [AfDB] 非洲开发银行
jo-qP4w after-acquired property 事后取得的财产
c-2##Pf_8O after-hours dealing 市后交易
K`25G_Y3@ after-tax profit 税后盈利；税后利润；税后溢利
ftqi >^i agency agreement 代理协议
2bB&/Uumsd agency expenses 代理机构的开支
<~[ A agency fee 代理费
Hz&.]yts2J Agency Law 《代理法》
2JV,A Zf agent 代理人；承销人
6S~l gH: agent of company 公司代理人
<L 72nwcK agent's fee 代理人费；经纪费
"s6O|=^* aggregate 总计；总数；总体数字
42Gv]X aggregate amount 总款额；总额
^h :%%\2 aggregate assets and liabilities 总体资产与负债
v/4Bt2J aggregate at constant price 按固定价格计算的总体数字
/puM3ZN aggregate demand 总需求
5DHFxym' aggregate gross position 总持仓量
/kAu &} aggregate limit 总限额
`qjiC>9 aggregate of salaries tax 合计薪俸税
pV3o\bk! aggregate performance 总体表现；总体业绩
V ?10O aggregate supply 总体供应
jM E==)Y aggregate surplus 总盈余
},2mIit( aggregate total 整体总额
<R6$ kom` aggregate value 总值；合计价值
Rw54`_kFEB aggregated basis 合计基准
t/= xY'7 aggregated net chargeable income 合计应课税入息实额
UY_'F5X aggregation 合并计算；合计；总和
!1 :364 aggregation of incomes of husband and wife 夫妇入息合并计算
~ vVsxC$. aggregation of property 财产的总和
R9/(z\'} agio 差价；贴水
@"6dq;" 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》
hY?x14m$3 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
o+H;ZGT5H 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
p.gaw16}> Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
gX}(6RP_! 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
-L&FguoVB Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
&wlSOC')j 《香港政府和大韩民国政府关于相互促进和保护投资协定》
P(1 bd"Q agreement for a settlement 授产协议
pMB~Lt9 agreement for assignment 转让协议
5df~] -=0Y agreement for sale 售卖协议；买卖协议
llf|d'5Nl agreement for sale and purchase 买卖协议
w2!5Cb2 agreement for the payment of interest 支付利息协议
H !D ?;X agreement for the repayment of money 还款协议
vsjl 8L agreement of reinsurance 再保险协议
RaS7IL:e Agricultural Bank of China 中国农业银行
)V}u}5 air passenger departure tax 飞机乘客离境税
uKI2KWU?2 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
6QCU:2IiL airport tax 机场税
BCE} Er& alcohol duty 酒精税
KT)A{i alienation 让与；让渡；转让
(Ut)APM alimony 生活费；赡养费
FQbF)K~e All Ordinaries Index [AOI] 所有普通股指数
+$eEZ;4 all risks 全险；综合险
Yxal% All Sales Record for Stock Market 《股票市场成交报告》
X676*;:!. Allied Capital Resources Limited 新联财务有限公司
-`mHb all-items index [Consumer Price Index] 总指数〔消费物价指数〕
8?lp:kM allocation letter 拨款信件
9` /\|t|V allocation of fund 分配款项；预留款项
^<0azza/( allocation of profit 利润分配；溢利分配
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Ht{ allocation warrant 拨款令
![wV}. } allotment 分配；配股
z;dD
} Fo allotment notice 股份配售通知；配股通知
#1:&uC1vj allotment of shares 股份分配
PXZ Z PW/ allowable 可获宽免；免税的
d$uh .?F5 allowable business loss 可扣除的营业亏损
d v+)U9at allowable expenses 可扣税的支出
o; +J 3\ allowance 免税额；津贴；备抵；准备金
VQr)VU=jb allowance for debts 债项的免税额
M>CW(X allowance for depreciation by wear and tear 耗损折旧免税额
?mK`Wleh? allowance for funeral expenses 殡殓费的免税额
Ip/_uDi+!Z allowance for inflation 为通货膨胀而预留的款项；通胀准备金
,= ;d<O8 allowance for repairs and outgoings 修葺及支出方面的免税额
pU4 B6KTW allowance to debtor 给债务人的津贴
O\64)V
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YQzs0t , alternate trustee 候补受托人
{ x m^DT amalgamation 合并
+gG6(7&+= ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
V@0Z\& ambit of charges 征税范围；收费范围
&></l| hY amended valuation 经修订的估值
!$&3h-l[ American Commodities Exchange 美国商品交易所
Z 7<N< American Express Bank Limited 美国运通银行
;:nO5VFOg American Stock Exchange 美国证券交易所
FbMX?T"yH amortization 摊销
dF$Fd{\4^ amount due from banks 存放银行同业的款项
$Ik\^:- amount due from banks abroad 存放海外银行同业的款项
N7=L^] amount due from holding companies 控股公司欠款
By| y: amount due from local banks 存放本港银行同业的款项
c=U1/=R5 amount due to banks 银行同业的存款
1 M|DaAI amount due to banks abroad 海外银行同业的存款
4s?x 8oAy amount due to holding companies 控股公司存款
-r9G5Z!|n amount due to local banks 本港银行同业的存款
O.n pi: a amount due to outport banks 外埠银行同业的存款
D8otU DB { amount for note issue 发行纸币的款额
T@PtO "r amount of bond 担保契据的款额
WXqrx*?*+ amount of consideration 代价款额
uTN mt] amount of contribution 供款数额
-5Qsc/ s& amount of indebtedness 负债款额
(UDR =7w) amount of principal of the loan 贷款本金额
$ 7{| amount of rates chargeable 应征差饷数额
*(PQaXx4 amount of share capital 股本额
CU3 [{a amount of sums assured 承保款额
5*=a*nD11 amount of variation 变动幅度
H7 acT amount of vote 拨款数额
:I(-@2?{ amount payable 应付款额
i"}%ib*X amount receivable 应收款额
%KxL{ HY Amsterdam Stock Exchange 阿姆斯特丹证券交易所
.".xNHR# analysis 分析
M@e&uz!Rx ancillary risk 附属风险
LQ5 WS annual account 周年帐目；周年帐目报表；年度决算；年结
k T$yHB # annual accounting date 年结日期
%,u_ `P annual allowance 每年免税额；年积金；年度津贴；年津
P Tfy# annual balance 年度余额
:T5p6: annual disposable income 每年可动用收入
WlHw\\ur annual estimates 周年预算
*I0{1cST annual fee 年费
p)d0ZAs annual general meeting 周年大会
J1I"H<}-6 annual growth rate 年增率；每年增长率
8iTX}$t\{ annual long-term supplement 长期个案每年补助金
mOj6
4}_`" annual pensionable emolument 可供计算退休金的年薪
V 0 Ul` annual report 年报
Ol4 )*/oZ Annual Report on the Consumer Price Index 《消费物价指数年报》
>;S/$
annual return 周年报表；周年申报表；每年报税表格
=W1` FbR Annual Return Rules 《周年报表规则》
3lc'(ts % annual review of consumer prices 每年消费物价回顾
xU/Eu;m annual roll-forward basis 逐年延展方式
w ( kN0HD annual salary 年薪
[TiOh' annual statement 年度报表；年度决算表
9W ng(ef6G 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
Q ^ %+r"h annuitant 年金受益人
U 88-K1G annuity 年金
YYDLFt r2 annuity contract 年金合约
>|jSd2_ p annuity on human life 人寿年金
v~>^c1: antecedent debt 先前的债项
=F2e*?a3 ante-dated cheque 倒填日期支票
FL 5u68 anticipated expenditure 预期开支
-Dw qoWZ anticipated net profit 预期纯利
vpOn0([hS anticipated revenue 预期收入
4&IBNc,sn anti-inflation measure 反通货膨胀措施
j_PICv *6 anti-inflationary stance 反通货膨胀立场
L1 "y5HJ apparent deficit 表面赤字
k;v2 3 apparent financial solvency 表面偿债能力
|t^7L )&y apparent partner 表面合伙人
4e d+'-"m application for personal assessment 个人入息课税申请书
%C*oy$. application of fund 资金应用
PJu)%al application to release as liquidator and to destruct the books of accounts and documents
j[ !'l,I 申请免除清盘人职务及毁灭帐簿与文件
kN9pl ^2 appointed actuary 委任精算师
K8y/U(@|D appointed auditor 委任核数师；委任审计师
t.m65 appointed trustee 委任的受托人
hETT D% appointer 委任人
MR$Bl"d apportioned pro rata 按比例分摊
zR2' x E* apportionment 分配；分摊
cDMA#gp Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
3R%'<MV| apportionment formula 分摊方程式
[m7jZOEu apportionment of estate duty 遗产税的分摊
RG=!,#X appraisal 估价；评估
2F(zHa appreciable growth 可观增长
7Wg0-{yK4 appreciable impact 显着影响
kd9rvy0oK appreciable increase 可观增长
0eY$K7
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*V(TNLIh; appreciation against other currencies 相对其他货币升值
LGq}wxq appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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^6a5 appreciation tax 增值税
J2 _D P appropriation 拨款；拨用；拨付
T_CYSS|fX appropriation account 拨款帐目
ye1kI~LO( Appropriation Bill 拨款法案
L 0k K' n? appropriation-in-aid system 补助拨款办法
!n4p*<Y6 approved assets 核准资产
p(UU H3%W approved basket stock 认可一篮子证券
1P&XG@ approved budget 核准预算
3IHya=qN approved charitable donation 认可慈善捐款
Wd'wL"6De approved charitable institution 认可慈善机构
hA)tad] approved currency 核准货币；认可货币
w~>V2u_- approved estimates 核准预算
}0 c approved estimates of expenditure 核准开支预算
Ex35 approved overseas insurer 核准海外保险人
Ie> )U)/$ approved overseas trust company 核准海外信托公司
xe[Cuy$P approved pooled investment fund 核准汇集投资基金
*G ot approved provident fund scheme 认可公积金计划
IpQ 51 approved provision 核准拨款
9 aT# 7B approved redeemable share 核准可赎回股份
s
}q6@I approved regional stock 认可地区性证券
[i24$UT approved retirement scheme 认可退休金计划
$aTZ C >R approved subordinated loan 核准附属贷款
4-efnB arbitrage 套戥；套汇；套利
'M2Jw8i arbitrageur 套戥者；套汇者
UX=JWb_uGm arbitrary amount 临时款项
'S<ebwRd= arrangement 措施；安排；协定
TfK$tTkM arrears 欠款
&G?b|Tb2 arrears of pay 欠付薪酬
?1 $.^ arrears of revenue 逾期未收税款；逾期未收的帐项
@qH{; articles of association 组织章程；组织细则；组织章程细则
H" f%\' Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
?g2Wu0< ascertainment of profit 确定利润
Gc}d#oo*k "Asia Clear" “亚洲结算系统”
aloP@U/\Sn Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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B+ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
w~sr2;rp< Asian Development Fund [ADF] 亚洲发展基金
PNgj 8J4 Asian dollar bond 亚洲美元债券
ZiodJ"r Asian dollar market 亚洲美元市场
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NwjM% Asian dollar rate 亚洲美元利率
FQSepUl Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
)y-y-B=+T Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
v0`E
lkaN asked price 沽盘；喊价；索价；卖方报价
hp6S *d
assessable income 应评税入息
/m%Y. :g assessable loss 应评税亏损
1c WUPVQ assessable profit 应评税利润
jLc4D' assessable value 应评税值
XPE{]4 g assessed profit 估定利润
*/Z rZ^?o assessed value 经评估价值
5'gV_U assessment 评税；评定；估价；评税单
4' bup h1( assessment number 评税编号；估价编号
y)? Sn assessment of additional tax 补加税评税
D OiL3i"H assessment of performance 业绩评估；实绩评价
"Q;n-fqf Assessor 评税主任
N8;/Zd;^ asset price bubbles 资产价格泡沫
!Y/$I?13Z asset-backed securities 具资产保证的证券
!q!.OQ assets accretion 资产增值
1t/#ZT!X/ assets and liabilities 资产与负债
& D4'hL 3 assets betterment statement 资产递增表；资产改进表
%{s<h6{R assets lending 实物放款；有抵押贷款
=xFw4 D9 assets of the company passing on the death 死者去世时转移的公司资产
62 Yi1<kV@ assets pledged as security for liabilities 用作负债抵押的资产
9r!psRA:`) assets portfolio 资产投资组合
io^^f| assets price 资产价格
Ul7)CT2: assets quality 资产质素
7 a 4G: assets realization 资产变现
Kf
D8S assets refinancing arrangement 资产再集资安排
hke Oe assets securitization 资产证券化
jI!}}K)d assets situated outside Hong Kong 在香港以外地方的资产
wN8-M e assets stripping 削减资产；拆卖资产
T G'_1m*$ assets value 资产值
^B ~z .F
i assignee 承让人
g|8G!7O assignment 转让；转让书；转让契
jV`xRj h assignment of interest 权益转让
HYf&0LT<11 assignment of letters patent and trade mark 专利证书及商标转让
0t ?: assignment of property 物业转让；物业转让书
lpLjfHr assignment right 转让权
$5T3JOFz assignor 转让人
_!kL7qJ" associate 有联系的人；有关连人士；相联者；合伙人；联系人
%{g<{\@4(; Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Ds c{- <v associate member 附属会员
sI/Jhw) associated body corporate 相联法人团体
zl\mBSBx" associated company 相联公司；联属公司
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associated corporation 相联法团
}6MHIr=o Association of Chartered Certified Accountants [ACCA] [United Kingdom]
}$r/#F/Fn 公认会计师公会〔英国〕
vL(7 |K Association of Futures Exchange Brokers 香港期货经纪协会
Gb.r! W8 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Va > ~ 7 association of underwriters 承保人组织
_oxhS!.* assumption of control 接管
6hQ?M YX assurance 担保；保险；转易；转易书
<rV3(qb#]J assurance of interest 权益的转易
3G|n `dj at 19XX price 按一九ＸＸ年价格计算
pq$`T|6 ^ at a discount 按赔价计算；按贴水价格计算；打折扣
vK
z/-9im at a premium 按溢价计算；按升水价格计算
mnswG vY at call 通知付款；按通知
, cD(s(6+ at constant market price 按固定市价计算
> f,G3Ay at constant price 按固定价格计算
=m6;]16 D at cost 按成本计算
z6#~B& at current market price 按当时市价计算；按现时市价计算
>QV=q`I at current price 按当时价格计算；按现时价格计算
LO0<=4iN( at factor cost 按要素成本计算；按生产要素成本计算
h-<2N)>! at money-of-the-day price 按付款当日价格计算
:786Z,') at or better 按指定或较佳价位〔买卖指令〕
-t2bHhG at par 按面值计算；平价
? ]SSm Zpk at sight 见票即付
&u0JzK at the close 按收市盘
Svj%O( at the opening 按开市盘
@DG $ attestation 见证；见证条款
6Pc3 ;X~ at-the-money option 平价期权
aaW(S K attorney 受权人；受托代表人
6tBL?'pG attornment 新拥有人承认书
/9<zG}:B attributable profit 可归属利润
C5GO?X2 attributable share value 可归属股份价值
c. y8 x Auckland Stock Exchange 奥克兰证券交易所
D9^.Eg8W auction 拍卖
kK wb)i auctioneer 拍卖商
/iFtW#K+ audit 审计；核数
uc4#giCD Audit Commission 审计署
/pni_-l* Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
r=l hYn 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〕
3:1
h:Yc< audit review 帐目审查
Xi`K`Cu+ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
}DiMt4!ZC! audited account 审计帐目；经审计的帐目
9B gR@b audited annual account 经审计的周年帐目
QQ^P IQj audited balance sheet 经审计的资产负债表
]Z%9l ( auditor 核数师；核数主任；审计师
~Qj f-| auditor's certificate 核数师证明书；审计师证明书
7:'7EqM auditor's report 核数师报告；审计师报告
V'y,{YpP Aussie bond 澳元债券
$6Z@0H@X austerity budget 紧缩预算
@ *'$QD, Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
53X H|Ap Australia All Ordinaries Index 澳洲所有普通股票指数
X;/~ d>@ Australian Dollar [AUD] 澳元
G\4h4% a Australian Options Market 澳大利亚期权市场
$/sIdFZi Australian Securities Commission 澳洲证券事务监察委员会
6'+;5 M! Australian Society of Certified Practising Accountants 澳洲执业会计师公会
C,$$bmS = Australian Stock Exchange 澳大利亚证券交易所
H|& [,&M> Austrian Schilling [ATS] 奥地利先令
w3oh8NRs_ authentication 认证；鉴证
Ux5pw authority to purchase 委托购买证；委购书
f&x7g. I authorization 认可；核准；授权；授权书
\UZlFE authorization by direction 指示授权
2Ur9*#~kGp authorization by instruction 指令授权
DY| s |:d authorization by warrant 令状授权
{1a%CsCM authorization of unit trust 单位信托的认可
!0Hx1I <*x authorized agent 指定代理人
:(gZ\q">k authorized capital 法定资本
&0A^_Z .nA authorized clerk 出市员
2 )o T\m authorized dealer 认可交易商
_qwKFC authorized financial institution 认可财务机构
eP6`"<UM authorized fund 认可基金
/, T@/ authorized fund house 获授权的基金公司；认可基金公司
uR#aO '' authorized institution 认可机构
@}sxA9 a authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
eiE36+'>b authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
zi M~V' authorized insurer 获授权保险人；获认可承保人
0 ~2~^A#]\ authorized investment 特准投资项目
0 8*bYJu authorized person 获授权人
_?Q0yVH;, authorized representative 获授权代表
{akS K authorized share capital 法定股本
I 29aja automated quotation system 自动报价系统
S[g{
)p) Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
hfzmv~ * 自动交易系统〔香港期货交易所有限公司〕
|Et8FR3[m automatic adjustment mechanism 自动调整机制
V80BO#Pk automatic adjustment system 自动调整系统
H 4 l * Automatic Clearing House 自动票据交换所
E i@w*.3P< automatic exchange rates accumulation system 自动化汇率累集系统
n1D,0+N= Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
3 sUTdCnNf automatic teller machine [ATM] 自动柜员机
f'501MJu autopay 自动转帐
T \d-r#{ available assets 可用资产
a B(_ZX'L available fiscal reserve 现存财政储备
4#j W}4C{ available profit 可用利润
aPD4S&"Q Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
|T!ivd1G average 平均；平均数；海损
z^;0 { q, average basic salary 平均基本薪金
}.bhsy average consumer expenditure 平均消费开支；一般消费开支
h0i/ v average cost 平均成本
@ Gxnrh6 average cost of land production 增辟土地平均成本
KY}c}*0
average daily turnover 平均每日成交额
@K{1O| V average daily wage rate 平均每日工资率
%#5yC|o9Pn average expenditure pattern 平均开支模式
(t $jb |Oa average growth rate 平均增长率
3-^z<* average net fixed assets 固定资产平均净值
xLID @9Hbu average of relatives 相对价格平均数
\v|nRn,`- average price 平均价格
2/[J<c\G average propensity to consume 平均消费倾向；一般消费倾向
Aun X[X9 average propensity to save 平均储蓄倾向；一般储蓄倾向
l-?B 1gd,l average rate 平均率
] mO$Tg&s~ average revenue 平均收入；平均收益
X9ua&T2(l average stock 平均库存；平均存货
`cu W^/c average yearly rent 平均年租
%9
k Ol avoidance of double taxation 避免双重课税
t}$WP&XRG< avoidance of tax 避税
