A:
R2 'C s A share Ａ股；甲类股份
mfUKHX5 abatement of tax 减税；减扣免税额
>l6XZQ
> ABN AMRO Bank N.V. 荷兰银行
xU: PhhS above-the-line expenditure 线上项目支出；经常预算支出
pZW}^kg= above-the-line receipt 线上项目收入；经常预算收入
o (vZ*^\ ABSA Asia Limited 南非联合亚洲有限公司
ye9QTK6$, absolute change 绝对数值变更
I*%&)H j~ absolute expenditure 实际开支
Di] I y absolute guideline figure 绝对准则数字
r(748Qc4f? absolute interest 绝对权益
^$3w&$K * absolute order of discharge 绝对破产解除令
8'>.#vyMGv absolute profit margin 绝对利润幅度
^2(";.m absolute value 实值；绝对值
Yk x&6M@t absolutely vested interest 绝对既得权益
D}3cW2!9 absorbed cost 已吸收成本；已分摊成本
!NQf< ch absorption 吸收；分摊；合并
k)o7COx absorption rate 吸收率；摊配率；分摊率
$H
%+k? ACB Finance Limited 亚洲商业财务有限公司
a .B\=3xn acceptable form of reciprocity 合理的互惠条件
JB: mb H acceptable rate 适当利率；适当汇率
a'( lVZA; acceptance agreement 承兑协议
'bd=,QW acceptance for honour 参加承兑
L8%=k%H(1 acceptor 承兑人；接受人；受票人
4{1c7g acceptor for honour 参加承兑人
.oB'ttF1 accident insurance 意外保险
!^Qb[ev Accident Insurance Association of Hong Kong 香港意外保险公会
[ 7CH(o1a& accident insurance scheme 意外保险计划
~j\;e accident year basis 意外年度基准
X,Q 6 accommodation 通融；贷款
`-E.n'+ accommodation bill 通融票据；空头票据
oC;l5v< accommodation party 汇票代发人
w2RESpi account balance 帐户余额；帐户结余
;F IMCJS account book 帐簿
8O}A/*1FJ account collected in advance 预收款项
+$a n*k9 account current book 往来帐簿
P,LXZ account of after-acquired property 事后取得的财产报告
0n =9TmE account of defaulter 拖欠帐目
J_)z:`[yE account payable 应付帐款
* U5> j#, account payee only [A/C payee only] 只可转帐；存入收款人帐户
)PanJHtU account receivable 应收帐款
Z"PD Owj5 account receivable report 应收帐款报表
EUY a =- account statement 结单；帐单；会计财务报表
/ s-jR]#VA account title 帐户名称；会计科目
EIVQu~,H accountant's report 会计师报告
vX!dMJa0 Accountant's Report Rules 会计师报告规则
8Y;zs7Y accounting and auditing procedure 会计与审计程序；会计与核数程序
FcbA)7dD Accounting Arrangements 《会计安排》
U3dR[* accounting basis 会计基础
\? Oly171 accounting by Official Receiver 破产管理署署长呈交的帐目
PK|`}z9 Accounting Circular 《会计通告》
LQ&d|giA accounting class 会计类别
&t =>:C$1Y accounting date 记帐日期；会计结算日期
N!4x P.Ps accounting for money 款项核算
FZ'>LZ Accounting Officer 会计主任
qS[p|*BL accounting period 会计报告期；会计期
hU )f(L accounting policy 会计政策；会计方针
{D_ 4~heF accounting practice 会计惯例
,BN}H-W\2 accounting principle 会计准则
<LA`PbQa accounting record 会计记录
h0EGhJs accounting report 会计报告
:Y)kKq d Accounting Services Branch [Treasury] 会计事务部〔库务署〕
XC8z| A- @ Accounting Society of China 中国会计学会
0m|
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{Z{NH:^ accounting system 会计制度；会计系统
DF&jZ[## accounting transaction 会计事项；帐务交易
J\8l%4q3 accounting treatment 会计处理
s }R:q accounting year 会计年度
VRN9 yn2 accretion 增值；添加
T`2fPxM:cZ accrual 应计项目；应累算数目
PXQ9P<m accrual basis 应计制；权责发生制
h ?qY y$ accrual basis accounting 应计制会计；权责发生制会计
MBTt' 6M accrue 应累算；应计
H jY-b*B accrued benefit 应累算利益
V{^fH6;[ accrued charges 应计费用
`8 b 6
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Q*J ~wuE2 accrued expenses 应累算费用
Q24:G accrued interest payable 应付利息；应计未付利息
(P! reYyM accrued interest receivable 应收利息；应计未收利息
D; 8V {Hs accrued right 累算权益
!J Q~r@j accruing profit 应累算的利润
~v,KI ["o accumulated fiscal reserve 累积财政储备
BU? M RcHC accumulated profit 累积利润；滚存溢利
0tL/:zID accumulated reserve 累积储备
OL9C #er accumulation of surplus income 累积收益盈余
_e@ qv; * acquired assets 既得资产
s^X/
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gkn/E}K# acquisition cost 购置成本
Xm[r#IA acquisition expenses 购置费用
Fea\ eB acquisition of 100% interest 收购全部股权
|+=:x]#vV acquisition of control 取得控制权
:XY3TI acquisition of fixed assets 购置固定资产
GSb )|mj acquisition of shell “买壳”
r [4F?W acquisition price 收购价
7T;RXrT act of God 天灾
d/z X% acting partner 执事合伙人
1 ? hd active market 买卖活跃的市场；交投畅旺的市场；旺市
ik NFW*p active partner 积极参与的合伙人
A,[m=9V active trading 交投活跃
RV*Zi\ -X actual circulation 实际流通
PC7 .+;1 actual cost 实际成本
)Ua2x@j'C@ actual expenditure 实际开支；实际支出
z4+6k-#): actual income 实际入息；实际收入；实际收益
p 00Bgo actual market 现货市场
]4~D;m v actual price 现货价；实际价格
4< >:] actual profit 实际利润
2 EcYO$R! actual quotation 实盘；实际价位；实际报价
+VCo=oA actual year basis 按实际年度计算
e Em0c]]9 actuals 实货
qtQ:7WO actuarial investigation 精算调查
$^aXVy5p actuarial principle 精算原则
M!DoR6 actuarial report 精算师报告
RSeezP6# Actuarial Society of Hong Kong 香港精算学会
E1v<-UPbA actuarial valuation 精算师估值
uM<+2 S actuary 精算师
BD+~8v ad referendum agreement 暂定协议；有待覆核的协定
J+|V[E<x ad valorem duty 从价税；按值征税
7B2Og{P ad valorem duty system 从价税制
hs uJ;4}$q ad valorem fee 从价费
?0&>?-? ad valorem tariff 从价关税
u"| nu!p` additional allowance 额外免税额
Y }d>%i+ additional amount for unexpired risk 未过期风险的额外款额
LKY
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Mxp4 YQl additional assessment 补加评税
sgsMlZ3/ additional commitment 额外承担
RIc< additional commitment vote 额外承担拨款
\R t additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
;9sVWJJCw additional dependent parent allowance 供养父母额外免税额
FKm2slzb additional provision 额外拨款
CI{ TgL:l additional stamp duty 附加印花税
.lS6KBf@ additional tax 补加税罚款；补加税款
t\0JNi$2 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
3Ab$ adjudged bankrupt 被裁定破产
\hc9R k adjudicated bankrupt 裁定破产人
'z5 ;o :T adjudication fee 裁定费；评定印花税额手续费；评估契据费
$M Gd>3%y adjudication of bankruptcy 裁定破产；宣告破产
cIkLdh adjudication of insolvency 裁定无力偿还债务
[_Z3v ,vt, adjusted actual 经调整的实数；调整后的实数
(dZ&Af adjusted current assets 经调整的流动资产；调整后的流动资产
<#` L&w. adjusted figure 经调整的数字；调整后的数额
_< Tz 1>j= adjusted liabilities 经调整的负债；调整后的负债
r?7 ^@ adjusted loss 经调整的亏损；调整后的亏损
a$A
S?`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
-fn~y1 adjusted profit 经调整的利润；调整后的利润
.YbD.{]D adjusted surplus 经调整的盈余额；调整后的盈余额
LYv2ll`XP adjusted value 经调整的价值；调整后的价值
7T78S&g adjustment 调整；修订；理算〔保险〕
VgL<ux q adjustment centre 调剂中心
``D-pnKK adjustment lag 调整过程的时间差距；调整时差
$^F2
adjustment mechanism 调整机制
.kV/ 0!q? adjustment of loss 亏损调整
:l{-UkbB adjustment process 调整过程；调整程序
2Hj]QN7"
adjustment range 调整幅度
W X9BS$}0 administered exchange rate 受管制汇率
W'yICt(#G Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
I(|{/{P, administration expenses 行政费用
aqgSr| administration fee 手续费；行政费
elQ44)TrQ administration in bankruptcy 破产管理
w}?\Q, administration order 遗产管理令
E O^0sF< administrator 管理人；遗产管理人
n&lLC &dL administrator of the estate 遗产管理人
_Yv9 u'q" admission of debt 债项承认书
~$<@:z{* admission of proof 接纳债权证明
XCY4[2*a> advance 放贷款项；垫付款项；预支款项；预付款项
420K fVA advance account 暂支帐目；预付款帐户
+{&g|V advance compensation 预付补偿金
ZO}*^ advance from shareholder 股东垫款
Rp1 OC advance pending reimbursement 预支以待日后付还
7}MWmS^8j advanced economy 先进经济体系
p w8'+FX advancement 预付；预付财产
7Uh}|6PU advances warrant 垫款令
?Z"}RMM)8 advancing 贷出
u Wtp2]A adverse balance 逆差
!G37K8 &&* adverse exchange 逆汇
5 ,HNb advertisement addressed to shareholders 在报章刊登的致股东通告
BehV
:M advice for collection 托收通知书
f/xBR"' advice of drawing 提款通知书；汇票通知书
>ObpOFb% advice of payment 付款通知
1=>$c Advisory Committee [Securities and Futures Commission]
f>o@Y]/l 谘询委员会〔证券及期货事务监察委员会〕
b /)UN*~ Advisory Committee on Diversification 经济多元化谘询委员会
^ gy(~u affidavit 誓章；遗产申报誓章
3!I8J:GZ: affidavit of no receipt 述明无收款的誓章
??4QDa- affiliate 联号；联营公司；附属公司
& b%6pVj affiliated company 附属公司；联号；联营公司
}v?{npEOt+ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
B}p/ ,4x6 affordability 负担能力
!zeBxR$&o African Development Bank [AfDB] 非洲开发银行
/*[a>B4-q after-acquired property 事后取得的财产
'7$v@Tvnre after-hours dealing 市后交易
W`KkuQ4cM after-tax profit 税后盈利；税后利润；税后溢利
~0`Pe{^* agency agreement 代理协议
M9 M EQK agency expenses 代理机构的开支
,YH.n>`s+ agency fee 代理费
UV=TU=A\o Agency Law 《代理法》
$iV3>>;eh agent 代理人；承销人
0\ /7[nwS agent of company 公司代理人
l{ k agent's fee 代理人费；经纪费
|Q$C%7 aggregate 总计；总数；总体数字
E-RbFTVBA aggregate amount 总款额；总额
3.>jagu aggregate assets and liabilities 总体资产与负债
.UJk0%1 aggregate at constant price 按固定价格计算的总体数字
@9^ kl$ aggregate demand 总需求
<ioX|.7ZX aggregate gross position 总持仓量
t
;[Me0 aggregate limit 总限额
sbg Rl% aggregate of salaries tax 合计薪俸税
UZV)A} aggregate performance 总体表现；总体业绩
E-r/$&D5mP aggregate supply 总体供应
r+> 9O aggregate surplus 总盈余
X(bb 1 aggregate total 整体总额
:yv!
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eudPp" Km aggregated basis 合计基准
aPWFb.JO4 aggregated net chargeable income 合计应课税入息实额
] TGJ|X aggregation 合并计算；合计；总和
D 4@=+ aggregation of incomes of husband and wife 夫妇入息合并计算
%e _WO,R aggregation of property 财产的总和
WS;3a}u agio 差价；贴水
|%$d/<<PZ 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》
lk8VJ~2d Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
o #;w >- 《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》
$WdZAv\_S Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
|G IT{_JE 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
AX 6e}-S1n Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
eK]GyY/Y 《香港政府和大韩民国政府关于相互促进和保护投资协定》
tr ):n @ agreement for a settlement 授产协议
MECR0S9 agreement for assignment 转让协议
X!r!lW agreement for sale 售卖协议；买卖协议
qD 2<-E&M/ agreement for sale and purchase 买卖协议
>GqIpfn agreement for the payment of interest 支付利息协议
LM0 TSB? agreement for the repayment of money 还款协议
8amt TM agreement of reinsurance 再保险协议
Rnj2Q!C2 Agricultural Bank of China 中国农业银行
)5&Wt@7Kj` air passenger departure tax 飞机乘客离境税
KPKby?qQ^ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Ie` `W b= airport tax 机场税
a]75z)X R alcohol duty 酒精税
Jg^t r>I~ alienation 让与；让渡；转让
2_U H, n alimony 生活费；赡养费
T- JJ c# All Ordinaries Index [AOI] 所有普通股指数
OG0ro(|dI all risks 全险；综合险
:s*&_y All Sales Record for Stock Market 《股票市场成交报告》
)TG\P ,H9 Allied Capital Resources Limited 新联财务有限公司
}k'8*v}8 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
,v(G2`Z allocation letter 拨款信件
] 5c| allocation of fund 分配款项；预留款项
8>
Gp #T allocation of profit 利润分配；溢利分配
g`\Vy4w allocation warrant 拨款令
.] 5&\ allotment 分配；配股
>[ywrB ?T allotment notice 股份配售通知；配股通知
<4^a (Zh allotment of shares 股份分配
:N(L7&< allowable 可获宽免；免税的
%J3#4gG^v allowable business loss 可扣除的营业亏损
w Mei`svY allowable expenses 可扣税的支出
Z$Qlr:7 allowance 免税额；津贴；备抵；准备金
RDk{;VED{ allowance for debts 债项的免税额
w Xfy,W allowance for depreciation by wear and tear 耗损折旧免税额
;z!~-ByzL allowance for funeral expenses 殡殓费的免税额
ykM(`
1` m allowance for inflation 为通货膨胀而预留的款项；通胀准备金
DH @*Oz- allowance for repairs and outgoings 修葺及支出方面的免税额
6 5qH allowance to debtor 给债务人的津贴
@^/JNtbH! alteration of capital 资本更改
kVZ>Dc2M alternate trustee 候补受托人
e$ E=n amalgamation 合并
QfRt3\^` ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
`<q{8 ambit of charges 征税范围；收费范围
9
bGN5.5 amended valuation 经修订的估值
'^}l| ( American Commodities Exchange 美国商品交易所
mbSJ}3c" American Express Bank Limited 美国运通银行
G,$RsP American Stock Exchange 美国证券交易所
%;9wToyK> amortization 摊销
|\Jpjm)? amount due from banks 存放银行同业的款项
2~~Q NWN amount due from banks abroad 存放海外银行同业的款项
F6YMc dU amount due from holding companies 控股公司欠款
sm/l'e amount due from local banks 存放本港银行同业的款项
rn U2EL amount due to banks 银行同业的存款
Mv JEX8M amount due to banks abroad 海外银行同业的存款
X2T)]`@ amount due to holding companies 控股公司存款
'9H]S Ew amount due to local banks 本港银行同业的存款
MX 6;ww amount due to outport banks 外埠银行同业的存款
`fc2vaSH = amount for note issue 发行纸币的款额
T<?JL.8 g_ amount of bond 担保契据的款额
(N0G[(> amount of consideration 代价款额
N^CD4l amount of contribution 供款数额
/3'>MRzR amount of indebtedness 负债款额
v6TH- amount of principal of the loan 贷款本金额
$ v$~. amount of rates chargeable 应征差饷数额
E.4`aJ@>d amount of share capital 股本额
<wc=SMmO amount of sums assured 承保款额
?,TON5Fl- amount of variation 变动幅度
A1>R8Zuhy amount of vote 拨款数额
!SKEL6~7
amount payable 应付款额
@R(6w {h9 amount receivable 应收款额
/ IAK'/ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
p7Gs analysis 分析
r4D6g>)h1q ancillary risk 附属风险
Z_ cTuu0' annual account 周年帐目；周年帐目报表；年度决算；年结
NA !;#! annual accounting date 年结日期
r68'DJ&m3 annual allowance 每年免税额；年积金；年度津贴；年津
'l!tQD! annual balance 年度余额
kce+aiv|u annual disposable income 每年可动用收入
; Rt?&&W annual estimates 周年预算
SPn0D9 b] annual fee 年费
N:Q}Lil annual general meeting 周年大会
LH3PgGi, annual growth rate 年增率；每年增长率
e:6R +8s2 annual long-term supplement 长期个案每年补助金
] +LleS5 annual pensionable emolument 可供计算退休金的年薪
ie= tM'fb annual report 年报
0r.*7aXu
Annual Report on the Consumer Price Index 《消费物价指数年报》
$@7 S+'Q3 annual return 周年报表；周年申报表；每年报税表格
9^c\$"2B Annual Return Rules 《周年报表规则》
Cj31' annual review of consumer prices 每年消费物价回顾
8 U B?X annual roll-forward basis 逐年延展方式
vB#&XK.aW annual salary 年薪
3QL'uk annual statement 年度报表；年度决算表
PGOi#x 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
1#&*xF " annuitant 年金受益人
AFF7f K annuity 年金
/t0 1 z~_ annuity contract 年金合约
w`UB_h#Bl annuity on human life 人寿年金
Tmg~ZI:MW antecedent debt 先前的债项
.3t[M0sd ante-dated cheque 倒填日期支票
RL[?&L$7^% anticipated expenditure 预期开支
?s dVd anticipated net profit 预期纯利
tz6d}$ anticipated revenue 预期收入
~ub Gx anti-inflation measure 反通货膨胀措施
ix=HLF-0zC anti-inflationary stance 反通货膨胀立场
Ir_K8 3VM apparent deficit 表面赤字
kViX FPW apparent financial solvency 表面偿债能力
. u>IjK^ apparent partner 表面合伙人
?ye) & application for personal assessment 个人入息课税申请书
{r#2 X1 application of fund 资金应用
+3(1QgYM% application to release as liquidator and to destruct the books of accounts and documents
7^ A;.x 申请免除清盘人职务及毁灭帐簿与文件
!=V>Dg mW appointed actuary 委任精算师
2a3h m8%U appointed auditor 委任核数师；委任审计师
X@*$3z#Z appointed trustee 委任的受托人
"~jt0pp appointer 委任人
6HW<E~G'6 apportioned pro rata 按比例分摊
\`Db|D?oy apportionment 分配；分摊
- %I]Q9 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
np}F [v apportionment formula 分摊方程式
D K}k||- apportionment of estate duty 遗产税的分摊
)Fe-C appraisal 估价；评估
(`>RwooE appreciable growth 可观增长
" 6Hka{ appreciable impact 显着影响
@kK${ appreciable increase 可观增长
}eX zs_ appreciation 增值；升值
& B1d+.+ appreciation against other currencies 相对其他货币升值
AkrUb$ } appreciation of the exchange value of Hong Kong dollar 港元汇值上升
N 3 i ,_ appreciation tax 增值税
RMMx6L|-: appropriation 拨款；拨用；拨付
HeZ! "^w appropriation account 拨款帐目
qPK3"fzH Appropriation Bill 拨款法案
RY2`v
pv appropriation-in-aid system 补助拨款办法
*-(J$4RNz approved assets 核准资产
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eZ_h5 approved basket stock 认可一篮子证券
lpQsmd# approved budget 核准预算
~+d?d6*c approved charitable donation 认可慈善捐款
b*LEoQSl0V approved charitable institution 认可慈善机构
>:%i,K*AM approved currency 核准货币；认可货币
&~ QQZ]q6 approved estimates 核准预算
s PYG?P(l approved estimates of expenditure 核准开支预算
"Sz pFw approved overseas insurer 核准海外保险人
()6)|A<^U approved overseas trust company 核准海外信托公司
D^W6Cq5\ approved pooled investment fund 核准汇集投资基金
aL$m approved provident fund scheme 认可公积金计划
h?jy'>T?b2 approved provision 核准拨款
M:z)uLDw approved redeemable share 核准可赎回股份
aT$q1!U`j2 approved regional stock 认可地区性证券
*
xdS < approved retirement scheme 认可退休金计划
3<LG~HWST approved subordinated loan 核准附属贷款
IT5AB?bxH arbitrage 套戥；套汇；套利
D *R F._ arbitrageur 套戥者；套汇者
2cY7sE068 arbitrary amount 临时款项
L']EYK5 arrangement 措施；安排；协定
dPwe.: arrears 欠款
3
[: x#r arrears of pay 欠付薪酬
$=uyZTYF)} arrears of revenue 逾期未收税款；逾期未收的帐项
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zKkP YI articles of association 组织章程；组织细则；组织章程细则
cobq+Iyu Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
KY9sa/x O ascertainment of profit 确定利润
F /sXr(7 "Asia Clear" “亚洲结算系统”
+ V E }c Asia Commercial Bank Ltd. 亚洲商业银行有限公司
NTS
tk{s, Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
pV]m6! y& Asian Development Fund [ADF] 亚洲发展基金
n0 q5|ES Asian dollar bond 亚洲美元债券
9 =7),`$ Asian dollar market 亚洲美元市场
_IBI x \F Asian dollar rate 亚洲美元利率
t$^1A1Ef Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
a@$ U?=\e Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
- ?_aYJ asked price 沽盘；喊价；索价；卖方报价
c-.t8X,5(~ assessable income 应评税入息
+O>!x#)&" assessable loss 应评税亏损
[ R1S+i assessable profit 应评税利润
mk.:V64 >; assessable value 应评税值
KoVy,@ assessed profit 估定利润
?3~]H assessed value 经评估价值
.q$HL t assessment 评税；评定；估价；评税单
k_?xi OSh assessment number 评税编号；估价编号
L/dG 0a@1X assessment of additional tax 补加税评税
2V %si 6 assessment of performance 业绩评估；实绩评价
(1p[K-J)r Assessor 评税主任
c'B6E1}sx asset price bubbles 资产价格泡沫
H'|b$rP0@ asset-backed securities 具资产保证的证券
] 4wyuP,up assets accretion 资产增值
HTiqErD2_ assets and liabilities 资产与负债
c+chwU0W assets betterment statement 资产递增表；资产改进表
T;K,.a8bU assets lending 实物放款；有抵押贷款
n*~=O ' assets of the company passing on the death 死者去世时转移的公司资产
%>B?WR\yE assets pledged as security for liabilities 用作负债抵押的资产
d 1VNTB assets portfolio 资产投资组合
m`C c U`s assets price 资产价格
Wh6jr=>G assets quality 资产质素
LN}eD\ assets realization 资产变现
+M-x*;. assets refinancing arrangement 资产再集资安排
yx?Z&9z < assets securitization 资产证券化
Q-o}Xnj*!L assets situated outside Hong Kong 在香港以外地方的资产
Kcv7C{-/ assets stripping 削减资产；拆卖资产
\x?q!(;G2 assets value 资产值
&TYTeJ] assignee 承让人
)HbsUm# assignment 转让；转让书；转让契
~Z-M?8: assignment of interest 权益转让
%&m/e?@%I assignment of letters patent and trade mark 专利证书及商标转让
?,~B@Kx assignment of property 物业转让；物业转让书
R!IODXP= assignment right 转让权
]G.ttfC assignor 转让人
e a LSq associate 有联系的人；有关连人士；相联者；合伙人；联系人
, 6 P:S7 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Ojqb j0E9 associate member 附属会员
_aa3;kT_ associated body corporate 相联法人团体
5|S|S))_Q associated company 相联公司；联属公司
7x` dEi< associated corporation 相联法团
0G`_dMN Association of Chartered Certified Accountants [ACCA] [United Kingdom]
_K"| }bM 公认会计师公会〔英国〕
l_tr ,3_w Association of Futures Exchange Brokers 香港期货经纪协会
HE
GMwRJG Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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@ association of underwriters 承保人组织
I\djZG$s;N assumption of control 接管
&KinCh7l L assurance 担保；保险；转易；转易书
!$ &k@#v: assurance of interest 权益的转易
?/ xk at 19XX price 按一九ＸＸ年价格计算
ZC}'! $r7 at a discount 按赔价计算；按贴水价格计算；打折扣
lb M)U at a premium 按溢价计算；按升水价格计算
DM
{r<?V at call 通知付款；按通知
X"_,#3Ko! at constant market price 按固定市价计算
CqW:m*c at constant price 按固定价格计算
?d@3y<A,~ at cost 按成本计算
#ra"(/) at current market price 按当时市价计算；按现时市价计算
$n_'# m2LE at current price 按当时价格计算；按现时价格计算
O.61-r p at factor cost 按要素成本计算；按生产要素成本计算
$HVus=D" at money-of-the-day price 按付款当日价格计算
e8T# ZWr* at or better 按指定或较佳价位〔买卖指令〕
o !:V=F at par 按面值计算；平价
mS?.xu at sight 见票即付
K@av32{ at the close 按收市盘
Ln 6\Iis at the opening 按开市盘
G.v zz-yG attestation 见证；见证条款
q@ K8,=/.# at-the-money option 平价期权
!RX\">z attorney 受权人；受托代表人
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$D nv attornment 新拥有人承认书
/{Ff)<Q.Z attributable profit 可归属利润
I5EKS0MQ! attributable share value 可归属股份价值
j{k]8sI,H] Auckland Stock Exchange 奥克兰证券交易所
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R2432R}J auction 拍卖
UjCQ W:[ auctioneer 拍卖商
6)<g%bH! audit 审计；核数
[O)(0 Audit Commission 审计署
X !=E1TL Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
)P&>Tc?;z 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〕
@J J,$ ? audit review 帐目审查
hcWYz Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
#4hxbRN audited account 审计帐目；经审计的帐目
QwF\s13 audited annual account 经审计的周年帐目
U*Q1(C audited balance sheet 经审计的资产负债表
Dn{
hU $* auditor 核数师；核数主任；审计师
)qXl8H I auditor's certificate 核数师证明书；审计师证明书
) 0p9I0= auditor's report 核数师报告；审计师报告
h SGI Aussie bond 澳元债券
]O%wZIp\P austerity budget 紧缩预算
E=N44[`.G Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
$P<T`3Jg Australia All Ordinaries Index 澳洲所有普通股票指数
kmfz=q? Australian Dollar [AUD] 澳元
J<K- Yeph Australian Options Market 澳大利亚期权市场
<{$0mUn;s| Australian Securities Commission 澳洲证券事务监察委员会
M0Eq
7:Ba Australian Society of Certified Practising Accountants 澳洲执业会计师公会
-M]NdgI Australian Stock Exchange 澳大利亚证券交易所
!~X[ qT Austrian Schilling [ATS] 奥地利先令
s?qRy
2 authentication 认证；鉴证
" S8JHHx authority to purchase 委托购买证；委购书
k^A17Nf`2 authorization 认可；核准；授权；授权书
6T3uv,2 authorization by direction 指示授权
f L3Px authorization by instruction 指令授权
&8kc0Z@y authorization by warrant 令状授权
61 qs`N=k authorization of unit trust 单位信托的认可
i%~^3 /K authorized agent 指定代理人
)=,%iL - authorized capital 法定资本
h7],/? s authorized clerk 出市员
rByC6HV" authorized dealer 认可交易商
-TIr bYS` authorized financial institution 认可财务机构
$raxf80A authorized fund 认可基金
& x~&] authorized fund house 获授权的基金公司；认可基金公司
f~U~f}Uw4 authorized institution 认可机构
AH*{Bi[vX authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
l,z#
: k authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
_hM
#*?} v authorized insurer 获授权保险人；获认可承保人
wUU Dq?!k\ authorized investment 特准投资项目
$bf&ct*$h authorized person 获授权人
)C?bb$
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7d9kr?3(U authorized share capital 法定股本
&G#LQl automated quotation system 自动报价系统
3Z,J &d`[ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
+TA 'P$j 自动交易系统〔香港期货交易所有限公司〕
\BIa:}9O automatic adjustment mechanism 自动调整机制
+w' "N automatic adjustment system 自动调整系统
Pv mmyF Automatic Clearing House 自动票据交换所
rL{3O4O automatic exchange rates accumulation system 自动化汇率累集系统
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Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
{_#~&I Q automatic teller machine [ATM] 自动柜员机
#Az#dt]H autopay 自动转帐
Z )Imj&; available assets 可用资产
| r5e#3w available fiscal reserve 现存财政储备
kNC.^8ryz[ available profit 可用利润
{VB n@^'s Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
<M d yz! average 平均；平均数；海损
pKSn
3-A average basic salary 平均基本薪金
Vjv~RNGF average consumer expenditure 平均消费开支；一般消费开支
1 _A B; ^ average cost 平均成本
dv?ael^ average cost of land production 增辟土地平均成本
[73 \jT average daily turnover 平均每日成交额
->BGeP_=| average daily wage rate 平均每日工资率
Y|'0bujr average expenditure pattern 平均开支模式
9\yGv average growth rate 平均增长率
"c0I2wq average net fixed assets 固定资产平均净值
wjJM\BKr` average of relatives 相对价格平均数
wR7Ja
cKv average price 平均价格
C*+gQeK average propensity to consume 平均消费倾向；一般消费倾向
L 5+X& average propensity to save 平均储蓄倾向；一般储蓄倾向
R`IFKmA EJ average rate 平均率
nFRU-D$7 average revenue 平均收入；平均收益
Xv1 SRP# average stock 平均库存；平均存货
]4{ )VXod average yearly rent 平均年租
Y]zy=8q avoidance of double taxation 避免双重课税
DC&3=Nd avoidance of tax 避税
