A:
_W @,@hOH A share Ａ股；甲类股份
=2RhPD abatement of tax 减税；减扣免税额
L4YVH2`0) ABN AMRO Bank N.V. 荷兰银行
#<a_: m)@ above-the-line expenditure 线上项目支出；经常预算支出
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Ar above-the-line receipt 线上项目收入；经常预算收入
/h?<MI\7V ABSA Asia Limited 南非联合亚洲有限公司
*[d~Nk%Y$ absolute change 绝对数值变更
My]+?.Ru absolute expenditure 实际开支
|8&-66pX absolute guideline figure 绝对准则数字
!X5o7b ) absolute interest 绝对权益
nB cp7e absolute order of discharge 绝对破产解除令
\6`v.B&v absolute profit margin 绝对利润幅度
2
) TG absolute value 实值；绝对值
-"~L2f"? absolutely vested interest 绝对既得权益
LPE jRG, absorbed cost 已吸收成本；已分摊成本
T& 9`?QD absorption 吸收；分摊；合并
ps"/}u l absorption rate 吸收率；摊配率；分摊率
to99 _2 ACB Finance Limited 亚洲商业财务有限公司
{l0,T0 acceptable form of reciprocity 合理的互惠条件
N<KKY"?I' acceptable rate 适当利率；适当汇率
k~0#'I9 acceptance agreement 承兑协议
=4frP *H? acceptance for honour 参加承兑
`4VO&lRm acceptor 承兑人；接受人；受票人
OJMvn'y acceptor for honour 参加承兑人
&mh Ln4^ accident insurance 意外保险
d^KBIz8$5l Accident Insurance Association of Hong Kong 香港意外保险公会
]s*5[ =uc2 accident insurance scheme 意外保险计划
3C277nx accident year basis 意外年度基准
YHs?QsP accommodation 通融；贷款
-M"IVyy@ accommodation bill 通融票据；空头票据
t{_!Z(Rt5) accommodation party 汇票代发人
reJ"r<2
account balance 帐户余额；帐户结余
2 5x cD1* account book 帐簿
wn
&$C0 account collected in advance 预收款项
Q,zC_ account current book 往来帐簿
yB-.sGu account of after-acquired property 事后取得的财产报告
d32@M~vD account of defaulter 拖欠帐目
>$2 E1HW. account payable 应付帐款
$z= 0[%L account payee only [A/C payee only] 只可转帐；存入收款人帐户
= y?#^ account receivable 应收帐款
h6g=$8E account receivable report 应收帐款报表
NNwc!x)* account statement 结单；帐单；会计财务报表
|.1qy,|!X account title 帐户名称；会计科目
98BYtxa accountant's report 会计师报告
V3##
B}2[Y Accountant's Report Rules 会计师报告规则
.W!tveX8- accounting and auditing procedure 会计与审计程序；会计与核数程序
uVN. = Accounting Arrangements 《会计安排》
>HE,' accounting basis 会计基础
iPMB$SdfO accounting by Official Receiver 破产管理署署长呈交的帐目
@q,)fBZq Accounting Circular 《会计通告》
Q 2*/`L}m\ accounting class 会计类别
66oK3%[ accounting date 记帐日期；会计结算日期
pPoH5CzcK accounting for money 款项核算
S*4f%! Accounting Officer 会计主任
<e'P%tG' accounting period 会计报告期；会计期
Af`z/:0< accounting policy 会计政策；会计方针
W&<g} N+ accounting practice 会计惯例
BRe{1i 6 accounting principle 会计准则
SEYG y+#K accounting record 会计记录
>OT \~C accounting report 会计报告
S,lxM,DL& Accounting Services Branch [Treasury] 会计事务部〔库务署〕
doLkrEm& Accounting Society of China 中国会计学会
smV!y8& accounting statement 会计报表
Was'A+GZ accounting system 会计制度；会计系统
hQJo ~'W= accounting transaction 会计事项；帐务交易
DYX-5~;! accounting treatment 会计处理
/E)9v$! accounting year 会计年度
Z,3 CC \ accretion 增值；添加
; vMn/ accrual 应计项目；应累算数目
.
=&Jo9 accrual basis 应计制；权责发生制
,aI,2U91 accrual basis accounting 应计制会计；权责发生制会计
]22C )< accrue 应累算；应计
qc3~cH.@ accrued benefit 应累算利益
:#WEx_] accrued charges 应计费用
>b'w'" accrued cumulative preference share dividend 应累算的累积优先股股息
S0F@#mSQ? accrued expenses 应累算费用
6{Ks`Af accrued interest payable 应付利息；应计未付利息
X&s7% ]n+ accrued interest receivable 应收利息；应计未收利息
:ztyxJv1 accrued right 累算权益
w5,6$# accruing profit 应累算的利润
RYt6=R+f accumulated fiscal reserve 累积财政储备
J=):+F= accumulated profit 累积利润；滚存溢利
}f0u5:;Zth accumulated reserve 累积储备
JfkTw~'R accumulation of surplus income 累积收益盈余
~]4 kkm7Y acquired assets 既得资产
=Ci13< KQ acquisition 收购；购置；取得
M2dmG< acquisition cost 购置成本
q?yMa9ZZky acquisition expenses 购置费用
WJAYM2
6\ acquisition of 100% interest 收购全部股权
:.DI_XN` acquisition of control 取得控制权
A]j}' acquisition of fixed assets 购置固定资产
i (0hvV>' acquisition of shell “买壳”
BH5 w@ acquisition price 收购价
B3Mx,uXT\ act of God 天灾
4Hk6b0 9 acting partner 执事合伙人
r
^MiRa active market 买卖活跃的市场；交投畅旺的市场；旺市
HM) :" active partner 积极参与的合伙人
@m?{80;uQ active trading 交投活跃
>{Q dMn actual circulation 实际流通
' X}7 ]y actual cost 实际成本
Pw= 3PvkL actual expenditure 实际开支；实际支出
2 % %|fU9 actual income 实际入息；实际收入；实际收益
u% xDsT DP actual market 现货市场
qtzFg# actual price 现货价；实际价格
qL3@PSN?| actual profit 实际利润
v`SY6;<2 actual quotation 实盘；实际价位；实际报价
Q&g Pa]z]} actual year basis 按实际年度计算
)
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|# V(p^ actuarial investigation 精算调查
g e$LIsE8 actuarial principle 精算原则
-?5$ PH actuarial report 精算师报告
}'TTtV:Q Actuarial Society of Hong Kong 香港精算学会
Jh?z=JY actuarial valuation 精算师估值
|YRY!V_w actuary 精算师
izf~w^/ ad referendum agreement 暂定协议；有待覆核的协定
fe';b[q)# ad valorem duty 从价税；按值征税
JR)/c6j ad valorem duty system 从价税制
7G"7wYc>R ad valorem fee 从价费
,%Z&*n ad valorem tariff 从价关税
AFm,CINa additional allowance 额外免税额
x{Sd
P$ additional amount for unexpired risk 未过期风险的额外款额
}%x }fu# additional assessable profit 补加应评税利润
<raG07{!* additional assessment 补加评税
V!xw b:J additional commitment 额外承担
8?1o<8hV additional commitment vote 额外承担拨款
5DOE3T`^Oc additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
oIR.|=Hk{ additional dependent parent allowance 供养父母额外免税额
<BP RV> 0X additional provision 额外拨款
4>YU8/Rw additional stamp duty 附加印花税
YDF CGA additional tax 补加税罚款；补加税款
5%P[^} Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
E=k w)<X2 adjudged bankrupt 被裁定破产
(Xo SG adjudicated bankrupt 裁定破产人
(]XbPW adjudication fee 裁定费；评定印花税额手续费；评估契据费
`L\)ahM adjudication of bankruptcy 裁定破产；宣告破产
74_xR adjudication of insolvency 裁定无力偿还债务
~.6 |dw\p! adjusted actual 经调整的实数；调整后的实数
7 ]s%r ya adjusted current assets 经调整的流动资产；调整后的流动资产
FsY(02 adjusted figure 经调整的数字；调整后的数额
qg4fR' i adjusted liabilities 经调整的负债；调整后的负债
f05=Mc&) adjusted loss 经调整的亏损；调整后的亏损
/$:U$JVb?l 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
z]$>+MH_ adjusted profit 经调整的利润；调整后的利润
?'w sIH]m adjusted surplus 经调整的盈余额；调整后的盈余额
[4XC #OgA adjusted value 经调整的价值；调整后的价值
@KA1"Wb_ adjustment 调整；修订；理算〔保险〕
sa9fK Z'q adjustment centre 调剂中心
O:^'x*} adjustment lag 调整过程的时间差距；调整时差
j#VIHCzlr adjustment mechanism 调整机制
wb i3lH:; adjustment of loss 亏损调整
qo_]ZKL44 adjustment process 调整过程；调整程序
e\9g->DUs adjustment range 调整幅度
ue6d~8& administered exchange rate 受管制汇率
VNj @5s Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
]'k[u administration expenses 行政费用
7~b!4x|Z administration fee 手续费；行政费
!)c=1EX]" administration in bankruptcy 破产管理
],[)uTZc administration order 遗产管理令
.45^=2NGmQ administrator 管理人；遗产管理人
+j[`,5oS administrator of the estate 遗产管理人
ErDL^M- ` admission of debt 债项承认书
LeHiT>aX! admission of proof 接纳债权证明
@]=f?+y[ 2 advance 放贷款项；垫付款项；预支款项；预付款项
^.vmF>$+I advance account 暂支帐目；预付款帐户
6>,#
6{?jl advance compensation 预付补偿金
rl?7W]; advance from shareholder 股东垫款
s <&[ \U advance pending reimbursement 预支以待日后付还
TsHF
tj9S advanced economy 先进经济体系
62kb2C advancement 预付；预付财产
`G?qY8 advances warrant 垫款令
q (>c`5 advancing 贷出
7tgFDLA adverse balance 逆差
_faJ B@a_ adverse exchange 逆汇
\zu }\ { advertisement addressed to shareholders 在报章刊登的致股东通告
=j~Q/-`EC0 advice for collection 托收通知书
=Ndli>x}1 advice of drawing 提款通知书；汇票通知书
}1U*A#aN7K advice of payment 付款通知
?2ItB `<( Advisory Committee [Securities and Futures Commission]
ArzDI{1 谘询委员会〔证券及期货事务监察委员会〕
@ B`Md3$7 Advisory Committee on Diversification 经济多元化谘询委员会
P^[/Qi}j affidavit 誓章；遗产申报誓章
tg 85: affidavit of no receipt 述明无收款的誓章
Nfw Y DY affiliate 联号；联营公司；附属公司
OVR?*"N_ affiliated company 附属公司；联号；联营公司
mW4%2fD [ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
m<: IFx# affordability 负担能力
_ 08];M| African Development Bank [AfDB] 非洲开发银行
l}}UFEA^ after-acquired property 事后取得的财产
*eUc.MX6x after-hours dealing 市后交易
~Ltr.ci after-tax profit 税后盈利；税后利润；税后溢利
_]| Qec) agency agreement 代理协议
<9i fPSvJ agency expenses 代理机构的开支
Np2ci~"<. agency fee 代理费
)X5(# E Agency Law 《代理法》
EGS%C%>l/o agent 代理人；承销人
XP?*=Z] agent of company 公司代理人
</s,pe79B agent's fee 代理人费；经纪费
v <H b-~ aggregate 总计；总数；总体数字
>"("*3AO aggregate amount 总款额；总额
w`gyE
6A aggregate assets and liabilities 总体资产与负债
\[#t<dD aggregate at constant price 按固定价格计算的总体数字
G{RTH_p aggregate demand 总需求
Mw^ *yW aggregate gross position 总持仓量
Yc`<S aggregate limit 总限额
BU6Jyuwn aggregate of salaries tax 合计薪俸税
^$ Krub{| aggregate performance 总体表现；总体业绩
8_xLl2 aggregate supply 总体供应
;%zC@a~{ aggregate surplus 总盈余
Z Hkw6@| aggregate total 整体总额
`Ko[r
R+
aggregate value 总值；合计价值
% fhNxR aggregated basis 合计基准
K]fpGo aggregated net chargeable income 合计应课税入息实额
SDBt @=Nl aggregation 合并计算；合计；总和
zn)yFnB!TH aggregation of incomes of husband and wife 夫妇入息合并计算
`;F2n2@ aggregation of property 财产的总和
\VN=Ef\E agio 差价；贴水
$|a;~m> 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》
ue 0s&WF| Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
KAc >-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》
c tI{^f: Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
u Z(? > 《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》
u~F ~cDu Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
w%xCTeK[ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
s-?fUqA agreement for a settlement 授产协议
m 22wF>9 agreement for assignment 转让协议
Qn=$8!Qqa agreement for sale 售卖协议；买卖协议
ndi+xaQtG agreement for sale and purchase 买卖协议
# ia;-
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G/{
~_&t agreement for the repayment of money 还款协议
9%!dNnUk agreement of reinsurance 再保险协议
3~%!m<1: Agricultural Bank of China 中国农业银行
S_Z `so} air passenger departure tax 飞机乘客离境税
C;qMw-*F Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Q_O*oT(0 airport tax 机场税
4| Ui?.4= alcohol duty 酒精税
9lspo~M alienation 让与；让渡；转让
Ty+I8e]{ alimony 生活费；赡养费
r:9gf?(& All Ordinaries Index [AOI] 所有普通股指数
*H2]H @QHN all risks 全险；综合险
'*!L!VJ All Sales Record for Stock Market 《股票市场成交报告》
IOEM[zhb$ Allied Capital Resources Limited 新联财务有限公司
%Kto.Xq all-items index [Consumer Price Index] 总指数〔消费物价指数〕
`fS^
j-_M allocation letter 拨款信件
.zC*Z&e,.[ allocation of fund 分配款项；预留款项
A ';QuWdT allocation of profit 利润分配；溢利分配
{ p/YCch, allocation warrant 拨款令
\:&@;!a allotment 分配；配股
A3+6 #?:; allotment notice 股份配售通知；配股通知
$s gH'/> allotment of shares 股份分配
,rO[mNk9@ allowable 可获宽免；免税的
Z[ZDQ o1 allowable business loss 可扣除的营业亏损
g7V_ [R(6 allowable expenses 可扣税的支出
rK|*hcy allowance 免税额；津贴；备抵；准备金
va,~w(G allowance for debts 债项的免税额
=2 jhII allowance for depreciation by wear and tear 耗损折旧免税额
l[YEKg allowance for funeral expenses 殡殓费的免税额
L`3n2DEBf allowance for inflation 为通货膨胀而预留的款项；通胀准备金
`&*bM0(J allowance for repairs and outgoings 修葺及支出方面的免税额
wk[
wNIu allowance to debtor 给债务人的津贴
g>0vm2 | alteration of capital 资本更改
c K <)$* alternate trustee 候补受托人
-[]';f4]M amalgamation 合并
N"c(e6 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
qnIew ?-* ambit of charges 征税范围；收费范围
12( wj6Q amended valuation 经修订的估值
i_l+:/+G+ American Commodities Exchange 美国商品交易所
M{KW@7j American Express Bank Limited 美国运通银行
)bD nbO$s_ American Stock Exchange 美国证券交易所
r@$ w*% amortization 摊销
8cdsToF(e. amount due from banks 存放银行同业的款项
p538r[f< amount due from banks abroad 存放海外银行同业的款项
j_Nm87i] amount due from holding companies 控股公司欠款
n1J]p#nCa. amount due from local banks 存放本港银行同业的款项
U^_D|$6 amount due to banks 银行同业的存款
_gV8aH ZyM amount due to banks abroad 海外银行同业的存款
G[z
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'%7 Bx of amount due to local banks 本港银行同业的存款
X")|Uw8Kl/ amount due to outport banks 外埠银行同业的存款
G{lcYP O amount for note issue 发行纸币的款额
&/WAZs$2n amount of bond 担保契据的款额
_>_j\b amount of consideration 代价款额
@ 4UxRp6+ amount of contribution 供款数额
%ROwr[Dj= amount of indebtedness 负债款额
[Z<Z;=t amount of principal of the loan 贷款本金额
|NMO__l@ amount of rates chargeable 应征差饷数额
[1( FgyE amount of share capital 股本额
w^;DG amount of sums assured 承保款额
o`? zF+M0 amount of variation 变动幅度
Y(VO.fVJK amount of vote 拨款数额
.eF_cD7v amount payable 应付款额
OO-k|\{ | amount receivable 应收款额
GozPvR^/ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
nhH;?D3 analysis 分析
=m tY ancillary risk 附属风险
^T079=$5 annual account 周年帐目；周年帐目报表；年度决算；年结
\}dyS 8 annual accounting date 年结日期
O W5t[~y] annual allowance 每年免税额；年积金；年度津贴；年津
k<Sl1v K annual balance 年度余额
xJhU<q~? annual disposable income 每年可动用收入
`;%Z N annual estimates 周年预算
.+.j*>q>u annual fee 年费
{j
SmoA annual general meeting 周年大会
^ jyD# annual growth rate 年增率；每年增长率
R7_VXvm>z annual long-term supplement 长期个案每年补助金
D>#l -{d annual pensionable emolument 可供计算退休金的年薪
S# we3 annual report 年报
aC^$*qN-) Annual Report on the Consumer Price Index 《消费物价指数年报》
~5OL6Bi-q annual return 周年报表；周年申报表；每年报税表格
ai-n z-; Annual Return Rules 《周年报表规则》
HW 6.O|3 annual review of consumer prices 每年消费物价回顾
..qd,9H annual roll-forward basis 逐年延展方式
Tls a%pn annual salary 年薪
A
Y9
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f )NHM' 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
Pe ~c annuitant 年金受益人
1ThqqB annuity 年金
?I W_O~ Js annuity contract 年金合约
pJ^ N A2 annuity on human life 人寿年金
}iww:H-1 antecedent debt 先前的债项
PHr a+NY#A ante-dated cheque 倒填日期支票
A Eg(m<t anticipated expenditure 预期开支
ZFxLBb: anticipated net profit 预期纯利
Vfs $ VY2. anticipated revenue 预期收入
!:0 v{ZQ anti-inflation measure 反通货膨胀措施
^[q /Mw anti-inflationary stance 反通货膨胀立场
7@;">`zvm apparent deficit 表面赤字
^mPPyT ,( apparent financial solvency 表面偿债能力
(03pJV&K apparent partner 表面合伙人
8]"(!i_;) application for personal assessment 个人入息课税申请书
") UwkF application of fund 资金应用
#h'@5 l application to release as liquidator and to destruct the books of accounts and documents
:td ~g;w 申请免除清盘人职务及毁灭帐簿与文件
" ;NRzY appointed actuary 委任精算师
-$-8W appointed auditor 委任核数师；委任审计师
1wn&js C appointed trustee 委任的受托人
WeJ@x L appointer 委任人
-Zc![cAlO apportioned pro rata 按比例分摊
\caH pof apportionment 分配；分摊
rT6?!$"%. Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
MDO$m g apportionment formula 分摊方程式
E4oz| 2!m apportionment of estate duty 遗产税的分摊
Z" v<0]rN appraisal 估价；评估
C/@LZ O EL appreciable growth 可观增长
I.jZ
wW!r appreciable impact 显着影响
p{tK_ZBy]c appreciable increase 可观增长
%s=Dj2+ appreciation 增值；升值
8OFj0S1r` appreciation against other currencies 相对其他货币升值
\:_3i\2p appreciation of the exchange value of Hong Kong dollar 港元汇值上升
4^Rd{'mt appreciation tax 增值税
H3KTir"on appropriation 拨款；拨用；拨付
nHst/5dA appropriation account 拨款帐目
xvm5 Appropriation Bill 拨款法案
h5~n 1qX appropriation-in-aid system 补助拨款办法
q 31>uF approved assets 核准资产
SreYJT% approved basket stock 认可一篮子证券
P~ 0Jg#
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:#{Xuy: approved charitable donation 认可慈善捐款
`!4,jd approved charitable institution 认可慈善机构
F fFak@H approved currency 核准货币；认可货币
"8<K'zeS8 approved estimates 核准预算
m#5_%3T approved estimates of expenditure 核准开支预算
B#l?IB~ approved overseas insurer 核准海外保险人
T3,1m=S approved overseas trust company 核准海外信托公司
K` 6z&* approved pooled investment fund 核准汇集投资基金
:%4imgY` approved provident fund scheme 认可公积金计划
:8f[|XR4\N approved provision 核准拨款
E3l*8F%<3 approved redeemable share 核准可赎回股份
0!GAk approved regional stock 认可地区性证券
Jfhk@2 7T approved retirement scheme 认可退休金计划
v/QUjXBr approved subordinated loan 核准附属贷款
*I*i> ==Z arbitrage 套戥；套汇；套利
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lm arbitrageur 套戥者；套汇者
DSyXr~p8 arbitrary amount 临时款项
X_ TiqV arrangement 措施；安排；协定
>FF5x#^&c arrears 欠款
i'HQQWd arrears of pay 欠付薪酬
QWO]`q`| arrears of revenue 逾期未收税款；逾期未收的帐项
w4}; q%OBj articles of association 组织章程；组织细则；组织章程细则
1,t)3;o$ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
_M5%V>HO ascertainment of profit 确定利润
R= 5 ** "Asia Clear" “亚洲结算系统”
-j2 (R?a Asia Commercial Bank Ltd. 亚洲商业银行有限公司
-K %5(Eg Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
\OwpD,' Asian Development Fund [ADF] 亚洲发展基金
}VCI=?- Asian dollar bond 亚洲美元债券
?UZ?NY Asian dollar market 亚洲美元市场
6[ga$nF? Asian dollar rate 亚洲美元利率
963aW*r Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
DVp5hR_$ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
`C72sA{M. asked price 沽盘；喊价；索价；卖方报价
qRB7Ec_ assessable income 应评税入息
DtxE@, assessable loss 应评税亏损
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Jw+5 assessable profit 应评税利润
|\9Tv N^$` assessable value 应评税值
onei4c>@ assessed profit 估定利润
- * ELLY[ assessed value 经评估价值
JMa3btLy( assessment 评税；评定；估价；评税单
V%ii3 assessment number 评税编号；估价编号
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H6fF assessment of additional tax 补加税评税
Qyh/ed/ assessment of performance 业绩评估；实绩评价
yW7'? Assessor 评税主任
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W*m asset price bubbles 资产价格泡沫
7=}F{U asset-backed securities 具资产保证的证券
2.I^Xf2 assets accretion 资产增值
&9[P-w;7u assets and liabilities 资产与负债
n D6G assets betterment statement 资产递增表；资产改进表
RYR-K^;R assets lending 实物放款；有抵押贷款
GHc/Zc"iX assets of the company passing on the death 死者去世时转移的公司资产
%5'6Tj assets pledged as security for liabilities 用作负债抵押的资产
Fwg^(;bL assets portfolio 资产投资组合
t'qL[r%? assets price 资产价格
q0xjA assets quality 资产质素
&% =D \YzG assets realization 资产变现
7'p8 a<x assets refinancing arrangement 资产再集资安排
5]Da{Wmgs assets securitization 资产证券化
.IrNa>J~ assets situated outside Hong Kong 在香港以外地方的资产
4vZ4/#(x assets stripping 削减资产；拆卖资产
#?O & assets value 资产值
9(_{`2R8 assignee 承让人
#; VA5<M8 assignment 转让；转让书；转让契
/Ft:ffR|R assignment of interest 权益转让
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assignment of letters patent and trade mark 专利证书及商标转让
:' #\ assignment of property 物业转让；物业转让书
ii| ? ; assignment right 转让权
s95F#>dr assignor 转让人
{,$rkwW associate 有联系的人；有关连人士；相联者；合伙人；联系人
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}7zE3V Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
2b@tj
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z}4L=KR\v associated body corporate 相联法人团体
wTq{ sW& associated company 相联公司；联属公司
m\u26 ` M associated corporation 相联法团
Xz{~3ih Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Gpj* V|J 公认会计师公会〔英国〕
pHE}ytcT Association of Futures Exchange Brokers 香港期货经纪协会
Yc Q=vt{ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
K`%tG VY association of underwriters 承保人组织
j6:7AH|!)2 assumption of control 接管
K >tf, assurance 担保；保险；转易；转易书
zd %rs~*c assurance of interest 权益的转易
P.\nLE J= at 19XX price 按一九ＸＸ年价格计算
0JyVNuHn at a discount 按赔价计算；按贴水价格计算；打折扣
r`'y?Bra; at a premium 按溢价计算；按升水价格计算
~W0(1#
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eTa y>G at constant market price 按固定市价计算
Ww3wsy x at constant price 按固定价格计算
VRng=, at cost 按成本计算
U^lW@u?: at current market price 按当时市价计算；按现时市价计算
y*b3&%.ml at current price 按当时价格计算；按现时价格计算
;iYff N at factor cost 按要素成本计算；按生产要素成本计算
u0s8yPA at money-of-the-day price 按付款当日价格计算
oDB`iiBXQ at or better 按指定或较佳价位〔买卖指令〕
P 1>AOH2yG at par 按面值计算；平价
JgRYljQi2 at sight 见票即付
k;y w#Af8 at the close 按收市盘
]2SF9 p_ at the opening 按开市盘
u eb-2[= attestation 见证；见证条款
CON0E~" at-the-money option 平价期权
)Di \_/G attorney 受权人；受托代表人
\Q$ HXK attornment 新拥有人承认书
g(x9S'H3l attributable profit 可归属利润
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attributable share value 可归属股份价值
k\r(=cex6 Auckland Stock Exchange 奥克兰证券交易所
?knYY>Kzh1 auction 拍卖
;T +pu>) auctioneer 拍卖商
j+4H}XyE audit 审计；核数
H U+ I Audit Commission 审计署
W
!}{$ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
6 2'1X" 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〕
yl&UM
qI( audit review 帐目审查
_`-1a A&n~ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
F _ 3:bX audited account 审计帐目；经审计的帐目
AvJ,SQt audited annual account 经审计的周年帐目
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eHM u audited balance sheet 经审计的资产负债表
wEW4gz{s auditor 核数师；核数主任；审计师
csZ c|kDI auditor's certificate 核数师证明书；审计师证明书
VaONd0Z I auditor's report 核数师报告；审计师报告
+_l^ #?o, Aussie bond 澳元债券
9nSWE W austerity budget 紧缩预算
J%C#V}z7E Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
KDP H6 Australia All Ordinaries Index 澳洲所有普通股票指数
C(T;>if0NH Australian Dollar [AUD] 澳元
U977#M Xf Australian Options Market 澳大利亚期权市场
tAu4haa4; Australian Securities Commission 澳洲证券事务监察委员会
)~ )* =u/ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
G[Lpe Australian Stock Exchange 澳大利亚证券交易所
XMN:]!1J Austrian Schilling [ATS] 奥地利先令
7 Cqcb>\X authentication 认证；鉴证
bru/AZ# de authority to purchase 委托购买证；委购书
(oz$B0HO: authorization 认可；核准；授权；授权书
6X2PYJJZ authorization by direction 指示授权
uGU; Y'W) authorization by instruction 指令授权
Y5q3T`x E authorization by warrant 令状授权
SGc8^%-` authorization of unit trust 单位信托的认可
Y.#:HRtgW authorized agent 指定代理人
p,g1eb|E authorized capital 法定资本
^L4Qbc(vJ authorized clerk 出市员
K0pac6] authorized dealer 认可交易商
sM[I4 .A3 authorized financial institution 认可财务机构
_6@hTen` authorized fund 认可基金
UaG1c%7?X authorized fund house 获授权的基金公司；认可基金公司
^Z DBO/ authorized institution 认可机构
n.oUVr=nX authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
5~sx:0; authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
I751 t authorized insurer 获授权保险人；获认可承保人
9Z"+?bv/ authorized investment 特准投资项目
"Ml&[O ge authorized person 获授权人
B?rSjdY4 authorized representative 获授权代表
bizTd authorized share capital 法定股本
# V02hs1 automated quotation system 自动报价系统
D('2p8;2"7 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
`?(Bt|<> 自动交易系统〔香港期货交易所有限公司〕
G2{O 9 automatic adjustment mechanism 自动调整机制
SzD KByi automatic adjustment system 自动调整系统
?(6m VyIe Automatic Clearing House 自动票据交换所
C#V ~Y automatic exchange rates accumulation system 自动化汇率累集系统
5+Mdh` Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
\VMD$zZx automatic teller machine [ATM] 自动柜员机
Ty(@+M~- autopay 自动转帐
Q;Wj?8} available assets 可用资产
[Qt?W gPj available fiscal reserve 现存财政储备
pE.PX
8 available profit 可用利润
-5l6&Y Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
|C%Pjl^YkV average 平均；平均数；海损
Scm36sT{ average basic salary 平均基本薪金
J
T# d(Y average consumer expenditure 平均消费开支；一般消费开支
&hIRd,1# average cost 平均成本
M6r^L6$N average cost of land production 增辟土地平均成本
<+#o BN average daily turnover 平均每日成交额
kUx&pYv average daily wage rate 平均每日工资率
8e~|.wOL average expenditure pattern 平均开支模式
g?v\!/~(u average growth rate 平均增长率
?jQ](i& average net fixed assets 固定资产平均净值
V! |qYM. average of relatives 相对价格平均数
>kZ57, average price 平均价格
wXjFLg!g? average propensity to consume 平均消费倾向；一般消费倾向
|WryBzZ>on average propensity to save 平均储蓄倾向；一般储蓄倾向
T=a=B( average rate 平均率
%h"z0@+ average revenue 平均收入；平均收益
w@\vH H.;V average stock 平均库存；平均存货
(UCK;k average yearly rent 平均年租
Q cjc , avoidance of double taxation 避免双重课税
x3ERCqTR avoidance of tax 避税
