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c$ 1ez A share Ａ股；甲类股份
N2q'$o abatement of tax 减税；减扣免税额
~-'nEA TE ABN AMRO Bank N.V. 荷兰银行
aD%")eP%& above-the-line expenditure 线上项目支出；经常预算支出
X0P <ifIv above-the-line receipt 线上项目收入；经常预算收入
C]eb=rw$ ABSA Asia Limited 南非联合亚洲有限公司
P#76ehR]K absolute change 绝对数值变更
@0Tm>s absolute expenditure 实际开支
[&)9|EV absolute guideline figure 绝对准则数字
}bj Tb! absolute interest 绝对权益
. 5_w^4`b absolute order of discharge 绝对破产解除令
*-` /A absolute profit margin 绝对利润幅度
m #'u;GP]k absolute value 实值；绝对值
ii{5z;I]X absolutely vested interest 绝对既得权益
2/(gf[elX absorbed cost 已吸收成本；已分摊成本
tPFV6n
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;QW)tv.y absorption rate 吸收率；摊配率；分摊率
3%k@,Vvt ACB Finance Limited 亚洲商业财务有限公司
/z5j .TMs acceptable form of reciprocity 合理的互惠条件
qR B&R$ acceptable rate 适当利率；适当汇率
umD . acceptance agreement 承兑协议
`[Z?&'CRQ acceptance for honour 参加承兑
M62V NYt acceptor 承兑人；接受人；受票人
. VWH acceptor for honour 参加承兑人
>/evL
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) ~ C)4 Accident Insurance Association of Hong Kong 香港意外保险公会
Sh{odrMj* accident insurance scheme 意外保险计划
|)GE7y0Q accident year basis 意外年度基准
cl1 4FrpYu accommodation 通融；贷款
?XW+&!ar accommodation bill 通融票据；空头票据
2nOQ48ha T accommodation party 汇票代发人
Rw Y)
O5 account balance 帐户余额；帐户结余
]Alu~ Dw account book 帐簿
# Wh"_zpM+ account collected in advance 预收款项
rK)%n!Z account current book 往来帐簿
S(/@.gI:f account of after-acquired property 事后取得的财产报告
#WfJz}P,! account of defaulter 拖欠帐目
$+V{2k4X, account payable 应付帐款
MqXA8D account payee only [A/C payee only] 只可转帐；存入收款人帐户
K;S&91V)= account receivable 应收帐款
%~$4[,= account receivable report 应收帐款报表
K Rm4r account statement 结单；帐单；会计财务报表
> Li
~Og@ account title 帐户名称；会计科目
[wI yW/+ accountant's report 会计师报告
>(d+E\! A Accountant's Report Rules 会计师报告规则
NoiU5 pP accounting and auditing procedure 会计与审计程序；会计与核数程序
1~ZDHfd5 Accounting Arrangements 《会计安排》
rpy`Wz/[ accounting basis 会计基础
S E%i@} accounting by Official Receiver 破产管理署署长呈交的帐目
,!bOzth2>K Accounting Circular 《会计通告》
iTxn accounting class 会计类别
[o> /2 accounting date 记帐日期；会计结算日期
pE15[fJ` accounting for money 款项核算
M.H4 ud Accounting Officer 会计主任
,>"1'i&@ accounting period 会计报告期；会计期
$]Y' [pE@ accounting policy 会计政策；会计方针
a08B8 accounting practice 会计惯例
24|:VxO accounting principle 会计准则
M!m TNIj8~ accounting record 会计记录
NE3G!qxL accounting report 会计报告
sHh2>f@ x$ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
)e]:T4*vo Accounting Society of China 中国会计学会
q;Qpd]H accounting statement 会计报表
]Jv Z:'g} accounting system 会计制度；会计系统
.L6t3/^ accounting transaction 会计事项；帐务交易
l. b accounting treatment 会计处理
. r] n < accounting year 会计年度
.h Z =8y9 accretion 增值；添加
=a7m^e7 accrual 应计项目；应累算数目
aLhTaB-va accrual basis 应计制；权责发生制
zKgW9j<( accrual basis accounting 应计制会计；权责发生制会计
LF{ qI?LG accrue 应累算；应计
)pJ}o&J accrued benefit 应累算利益
?MO'WB9+JR accrued charges 应计费用
NL2n\%n accrued cumulative preference share dividend 应累算的累积优先股股息
Zw"6-h 4 accrued expenses 应累算费用
M,y='* \M accrued interest payable 应付利息；应计未付利息
s9O] tk accrued interest receivable 应收利息；应计未收利息
9-p d {Z~l accrued right 累算权益
:sM|~gT accruing profit 应累算的利润
("m W=Ln accumulated fiscal reserve 累积财政储备
h7 (twct accumulated profit 累积利润；滚存溢利
r_
r+&4n accumulated reserve 累积储备
2c9@n9Vx3a accumulation of surplus income 累积收益盈余
{`l]RIig acquired assets 既得资产
I caIB) acquisition 收购；购置；取得
qY#*zx acquisition cost 购置成本
c|ZZ+2I Yd acquisition expenses 购置费用
_VR4 |)1g acquisition of 100% interest 收购全部股权
XTHrf'BU acquisition of control 取得控制权
'KyT]OObS acquisition of fixed assets 购置固定资产
K\n %&w acquisition of shell “买壳”
$m{\<A acquisition price 收购价
Wpj.G act of God 天灾
,3N8 acting partner 执事合伙人
ZFrK'BvbR active market 买卖活跃的市场；交投畅旺的市场；旺市
yf_<o active partner 积极参与的合伙人
'_(oa<g active trading 交投活跃
QZQ@C# PR; actual circulation 实际流通
;|9VPv/ actual cost 实际成本
BAqu@F\): actual expenditure 实际开支；实际支出
q _HD`tW actual income 实际入息；实际收入；实际收益
9n9/[?S actual market 现货市场
<*4=sX@ actual price 现货价；实际价格
{jlm]< :&Z actual profit 实际利润
?;uzx7@F actual quotation 实盘；实际价位；实际报价
.[K{;^> actual year basis 按实际年度计算
@0B<b7Jv actuals 实货
F~RUb& */< actuarial investigation 精算调查
1K wl_jf actuarial principle 精算原则
ho^1T3 actuarial report 精算师报告
0!+ab'3a Actuarial Society of Hong Kong 香港精算学会
dbnH#0i actuarial valuation 精算师估值
<8-I:o]mF actuary 精算师
9 x{T"' ad referendum agreement 暂定协议；有待覆核的协定
*4A.R&Vu ad valorem duty 从价税；按值征税
`Gsh<.w!7 ad valorem duty system 从价税制
t*Lo;]P ad valorem fee 从价费
9n@jK%m ad valorem tariff 从价关税
P`U5kNN additional allowance 额外免税额
I0)iC[s8; additional amount for unexpired risk 未过期风险的额外款额
X ,T^(p additional assessable profit 补加应评税利润
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NPXS+ additional assessment 补加评税
sM~CP zMa additional commitment 额外承担
+R#*eo;o7 additional commitment vote 额外承担拨款
Nnv&~ D> additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Q Z 9 )uI additional dependent parent allowance 供养父母额外免税额
`.[hOQ7 additional provision 额外拨款
r!Mr\ additional stamp duty 附加印花税
Q9W*)gBv n additional tax 补加税罚款；补加税款
UP, 0`fh(y Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
-pkeEuwv{ adjudged bankrupt 被裁定破产
azOp53zR adjudicated bankrupt 裁定破产人
Q5 ohaxjF adjudication fee 裁定费；评定印花税额手续费；评估契据费
wiwJD}3h' adjudication of bankruptcy 裁定破产；宣告破产
nC>#@*+jK adjudication of insolvency 裁定无力偿还债务
r("7
X2f adjusted actual 经调整的实数；调整后的实数
Wy4v~]xd% adjusted current assets 经调整的流动资产；调整后的流动资产
{L<t6A adjusted figure 经调整的数字；调整后的数额
S :(1=@ adjusted liabilities 经调整的负债；调整后的负债
qJISB7F[%O adjusted loss 经调整的亏损；调整后的亏损
^Ko0zz|R/ 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
%}$6#5"'; adjusted profit 经调整的利润；调整后的利润
|f RajuA; adjusted surplus 经调整的盈余额；调整后的盈余额
)x Tp7YnZ; adjusted value 经调整的价值；调整后的价值
bh+ R9~ adjustment 调整；修订；理算〔保险〕
ed\,FWR adjustment centre 调剂中心
'7_'s 1 adjustment lag 调整过程的时间差距；调整时差
_^&oNm1 adjustment mechanism 调整机制
_$Z46w HmB adjustment of loss 亏损调整
1l1X1 adjustment process 调整过程；调整程序
vLpE|QZ s adjustment range 调整幅度
LU;ma((yy[ administered exchange rate 受管制汇率
D (Xv shQ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
| mci-ZT administration expenses 行政费用
mP:mzmUw administration fee 手续费；行政费
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administration in bankruptcy 破产管理
;5 IS58L administration order 遗产管理令
Of: e 6N administrator 管理人；遗产管理人
#2u-L ~n administrator of the estate 遗产管理人
=YPWt>\a} admission of debt 债项承认书
Y z%= admission of proof 接纳债权证明
CR,
Y%0vQ advance 放贷款项；垫付款项；预支款项；预付款项
a?+) K advance account 暂支帐目；预付款帐户
Z39^nGO advance compensation 预付补偿金
>1joCG~ advance from shareholder 股东垫款
&dOV0 y_ advance pending reimbursement 预支以待日后付还
Q[~O`Lz advanced economy 先进经济体系
p&ow\A O advancement 预付；预付财产
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`o:)PTQNg advancing 贷出
uiiA)j*! adverse balance 逆差
" I _T adverse exchange 逆汇
1
C[#]krh advertisement addressed to shareholders 在报章刊登的致股东通告
&,KxtlR![ advice for collection 托收通知书
;39{iU. m advice of drawing 提款通知书；汇票通知书
CWC*bkd5a advice of payment 付款通知
UbMcXH8=F Advisory Committee [Securities and Futures Commission]
!4*@H 谘询委员会〔证券及期货事务监察委员会〕
^z )lEO Advisory Committee on Diversification 经济多元化谘询委员会
li; P,kg$ affidavit 誓章；遗产申报誓章
xnh%nv<v{ affidavit of no receipt 述明无收款的誓章
y{jv-&!xB affiliate 联号；联营公司；附属公司
)03.6 Pvs affiliated company 附属公司；联号；联营公司
O`@$YXuD affirmation [estate duty] 非宗教式宣誓〔遗产税〕
b*p ,s9k7 affordability 负担能力
av`b8cGg African Development Bank [AfDB] 非洲开发银行
tgrQ$Yjk after-acquired property 事后取得的财产
4tq>Lx^5U after-hours dealing 市后交易
Tri.>@-u after-tax profit 税后盈利；税后利润；税后溢利
L;BYPZR agency agreement 代理协议
/~AwX8X agency expenses 代理机构的开支
I M
+Dm agency fee 代理费
<GoE2a4Va Agency Law 《代理法》
n.7 $*9)# agent 代理人；承销人
`5q`ibyPI agent of company 公司代理人
{]Lc]4J agent's fee 代理人费；经纪费
&4{%3 w_/ aggregate 总计；总数；总体数字
.|iUDp6vz aggregate amount 总款额；总额
T-<^mX[} aggregate assets and liabilities 总体资产与负债
*>\RGL;]8 aggregate at constant price 按固定价格计算的总体数字
! ;R{- aggregate demand 总需求
OgOu$ . aggregate gross position 总持仓量
t^h>~o' \ aggregate limit 总限额
[r]USCq aggregate of salaries tax 合计薪俸税
9Ft)VX aggregate performance 总体表现；总体业绩
;M'R/JlUN aggregate supply 总体供应
*[vf47)r! aggregate surplus 总盈余
Gg-<3z aggregate total 整体总额
,t)mCgbcO aggregate value 总值；合计价值
Z?v9ub~ % aggregated basis 合计基准
SM^6+L"BE aggregated net chargeable income 合计应课税入息实额
y()#FRp7 aggregation 合并计算；合计；总和
O+'Pq,hn aggregation of incomes of husband and wife 夫妇入息合并计算
HP?e?3.T aggregation of property 财产的总和
5_`.9@eh. agio 差价；贴水
/&kTVuN"( 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》
,'ndQ{\9 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
FPcgQ
v;p 《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》
PE4{;|a } Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
C?E;sR r0 《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》
@${!C\([1 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
@j^qT-0M 《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)
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j" YJ1R-5 agreement for assignment 转让协议
Q
|l93Rb` agreement for sale 售卖协议；买卖协议
lGcHfW)Y agreement for sale and purchase 买卖协议
$*2uI?87}: agreement for the payment of interest 支付利息协议
x#ouR+< agreement for the repayment of money 还款协议
_xmM~q[c7p agreement of reinsurance 再保险协议
qv,|7yw{ Agricultural Bank of China 中国农业银行
OZISh? air passenger departure tax 飞机乘客离境税
bk>M4l61 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
w5&UG/z%l airport tax 机场税
4!monaB"e alcohol duty 酒精税
6
#QS 5 alienation 让与；让渡；转让
sL!6-[N alimony 生活费；赡养费
rc;| ,\ All Ordinaries Index [AOI] 所有普通股指数
$'&`k,a3|P all risks 全险；综合险
bBDgyFSI < All Sales Record for Stock Market 《股票市场成交报告》
yV`! Fq 1k Allied Capital Resources Limited 新联财务有限公司
DU[UGJg all-items index [Consumer Price Index] 总指数〔消费物价指数〕
f|b|\/.= allocation letter 拨款信件
\(;5YCCE allocation of fund 分配款项；预留款项
>\@ 6i
s allocation of profit 利润分配；溢利分配
gbI0?G6XN/ allocation warrant 拨款令
wuh$=fya allotment 分配；配股
Fa>Y]Y0r allotment notice 股份配售通知；配股通知
6X'RCJu% allotment of shares 股份分配
^ 0TJys% allowable 可获宽免；免税的
40 :YJ_n allowable business loss 可扣除的营业亏损
k_y@vW3 allowable expenses 可扣税的支出
{&2$1p/9' allowance 免税额；津贴；备抵；准备金
ETtK%%F0 allowance for debts 债项的免税额
<89 js87 allowance for depreciation by wear and tear 耗损折旧免税额
\x |(`;{ allowance for funeral expenses 殡殓费的免税额
g/Qr] :; allowance for inflation 为通货膨胀而预留的款项；通胀准备金
kvo741RO6 allowance for repairs and outgoings 修葺及支出方面的免税额
kmP0gT{Sj allowance to debtor 给债务人的津贴
@B1rtw6 alteration of capital 资本更改
5))?,YkrrI alternate trustee 候补受托人
0dnm/ 'L amalgamation 合并
%GHHnf%2Z ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
#b{ otc) ambit of charges 征税范围；收费范围
6}<PBl%qe amended valuation 经修订的估值
['sIR+c%'O American Commodities Exchange 美国商品交易所
t( ZiQ<A American Express Bank Limited 美国运通银行
Z9! goI American Stock Exchange 美国证券交易所
y `\/eX amortization 摊销
.oS KSld amount due from banks 存放银行同业的款项
{N
_v4}) amount due from banks abroad 存放海外银行同业的款项
,ciNoP*-~% amount due from holding companies 控股公司欠款
hL8QA! amount due from local banks 存放本港银行同业的款项
MiRMjQ2 amount due to banks 银行同业的存款
^ ]`<nO amount due to banks abroad 海外银行同业的存款
O ?{pln amount due to holding companies 控股公司存款
d;'@4NX5+ amount due to local banks 本港银行同业的存款
c| p
eRO. amount due to outport banks 外埠银行同业的存款
m&;
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> ~ne(n4qy amount of bond 担保契据的款额
j)J4[j amount of consideration 代价款额
"e(OO/EZS amount of contribution 供款数额
ss-B e amount of indebtedness 负债款额
e"2 wXd_} amount of principal of the loan 贷款本金额
G q0~&6 amount of rates chargeable 应征差饷数额
nYE_WXY3V amount of share capital 股本额
qk:F6kL\` amount of sums assured 承保款额
43 |zj E amount of variation 变动幅度
Oj<2_u amount of vote 拨款数额
g *^"x& amount payable 应付款额
!8P#t{2_| amount receivable 应收款额
ch< zpo: Amsterdam Stock Exchange 阿姆斯特丹证券交易所
* y`^F c analysis 分析
?+dI/jB4X ancillary risk 附属风险
&5zUk++ annual account 周年帐目；周年帐目报表；年度决算；年结
i 5-V$ Qh annual accounting date 年结日期
Q&n|tQ*4 annual allowance 每年免税额；年积金；年度津贴；年津
iv5 6zsR annual balance 年度余额
,Cx5(
~kU annual disposable income 每年可动用收入
-/FCd( annual estimates 周年预算
<Q szmE annual fee 年费
fHwh 6| annual general meeting 周年大会
5 bMVDw/ annual growth rate 年增率；每年增长率
5+ VdZ'@ annual long-term supplement 长期个案每年补助金
a2x2N_\=/D annual pensionable emolument 可供计算退休金的年薪
mu:Q2t^ annual report 年报
hbN *_[ Annual Report on the Consumer Price Index 《消费物价指数年报》
;qzCoe annual return 周年报表；周年申报表；每年报税表格
# Dy;x\a Annual Return Rules 《周年报表规则》
}*? e w annual review of consumer prices 每年消费物价回顾
$`]<4I9d annual roll-forward basis 逐年延展方式
u8o!ncy annual salary 年薪
@$t Qz annual statement 年度报表；年度决算表
) Oa"B;\j 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
qQVqS7 t annuitant 年金受益人
CZ1 tqAk- annuity 年金
u wf3 annuity contract 年金合约
Te5_ T&1Z annuity on human life 人寿年金
GO`X K E antecedent debt 先前的债项
7p2x }[ .\ ante-dated cheque 倒填日期支票
9]hc{\ anticipated expenditure 预期开支
#H5*]"w6I anticipated net profit 预期纯利
c) 1m4SB@ anticipated revenue 预期收入
! 4i anti-inflation measure 反通货膨胀措施
yqCy`TK8 anti-inflationary stance 反通货膨胀立场
.F%!zaVIu apparent deficit 表面赤字
`ORDN|s6 apparent financial solvency 表面偿债能力
"I_3!Yu apparent partner 表面合伙人
'!En,*'IS application for personal assessment 个人入息课税申请书
"jAV7lP application of fund 资金应用
S
_# UEf application to release as liquidator and to destruct the books of accounts and documents
(&X"~:nm2 申请免除清盘人职务及毁灭帐簿与文件
GK\'m@k appointed actuary 委任精算师
} #%sI"9 appointed auditor 委任核数师；委任审计师
pY-iz M L appointed trustee 委任的受托人
|nocz]yU$ appointer 委任人
Sgr<z d'b apportioned pro rata 按比例分摊
&Vl,x/ apportionment 分配；分摊
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?Q"-o ( Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
}S%a] apportionment formula 分摊方程式
2]Y (<PC apportionment of estate duty 遗产税的分摊
m#8KCZS appraisal 估价；评估
BNaZD << appreciable growth 可观增长
in B}ydk appreciable impact 显着影响
<!=TxV>}A appreciable increase 可观增长
U>X06T appreciation 增值；升值
B#q5 Ut appreciation against other currencies 相对其他货币升值
z RsA[F# appreciation of the exchange value of Hong Kong dollar 港元汇值上升
HlV3rYh appreciation tax 增值税
,Hp9Gkm8I/ appropriation 拨款；拨用；拨付
p>R F4 appropriation account 拨款帐目
mflI> J=g Appropriation Bill 拨款法案
y )/d- appropriation-in-aid system 补助拨款办法
u4Vc:n approved assets 核准资产
0aGfz=V& approved basket stock 认可一篮子证券
vy -{ BH approved budget 核准预算
d8Upr1_ approved charitable donation 认可慈善捐款
?u8+F approved charitable institution 认可慈善机构
.,EZ-&6{ approved currency 核准货币；认可货币
t7-sCC0 approved estimates 核准预算
z*x6V0'yt approved estimates of expenditure 核准开支预算
LzgD#Kz approved overseas insurer 核准海外保险人
HqN|CwGgJ: approved overseas trust company 核准海外信托公司
'}XW approved pooled investment fund 核准汇集投资基金
c*\^6 1T approved provident fund scheme 认可公积金计划
c~ c3; approved provision 核准拨款
<5L!.Ci approved redeemable share 核准可赎回股份
$ar:5kif approved regional stock 认可地区性证券
`D# l(gZ approved retirement scheme 认可退休金计划
6"%[s@C approved subordinated loan 核准附属贷款
q2,@># arbitrage 套戥；套汇；套利
+ E S.O]?> arbitrageur 套戥者；套汇者
9|'bPOKe arbitrary amount 临时款项
' #q"u y arrangement 措施；安排；协定
g"zk14' arrears 欠款
WqTW@-}I D arrears of pay 欠付薪酬
Q~*A`h # arrears of revenue 逾期未收税款；逾期未收的帐项
((X"D/ F] articles of association 组织章程；组织细则；组织章程细则
MTqbQ69v Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
%DRDe ascertainment of profit 确定利润
c&R . "Asia Clear" “亚洲结算系统”
.+B!mmp Asia Commercial Bank Ltd. 亚洲商业银行有限公司
F s&m'g Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
TF3Tha] Asian Development Fund [ADF] 亚洲发展基金
OFUN hbg Asian dollar bond 亚洲美元债券
dQizM^j Asian dollar market 亚洲美元市场
H ) (K Asian dollar rate 亚洲美元利率
bfa5X< 8 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
S
- 7JDE> Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
DJ<e=F! asked price 沽盘；喊价；索价；卖方报价
kXG+zs T assessable income 应评税入息
$_)f|\s assessable loss 应评税亏损
<[pU rJfTr assessable profit 应评税利润
d$Mj5wN:q assessable value 应评税值
zpa 'G1v assessed profit 估定利润
X\$M _b>O assessed value 经评估价值
W>@+H"pZ assessment 评税；评定；估价；评税单
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We m assessment number 评税编号；估价编号
eyo )Su assessment of additional tax 补加税评税
iPkG=*Ip(% assessment of performance 业绩评估；实绩评价
^?juY}rZ=| Assessor 评税主任
WUqA PN asset price bubbles 资产价格泡沫
VUx~Y'b asset-backed securities 具资产保证的证券
+)7NWR\ assets accretion 资产增值
Ex*g>~e assets and liabilities 资产与负债
=%RDT9T. assets betterment statement 资产递增表；资产改进表
Y ,}p assets lending 实物放款；有抵押贷款
yp :yS assets of the company passing on the death 死者去世时转移的公司资产
"4r5 n8 assets pledged as security for liabilities 用作负债抵押的资产
3a#!^ G!~ assets portfolio 资产投资组合
Rl S=^}> assets price 资产价格
iP_rEi*-J assets quality 资产质素
*w%;$\^ assets realization 资产变现
4&&j7$ aV assets refinancing arrangement 资产再集资安排
cBm3|@7 assets securitization 资产证券化
f[ER`! assets situated outside Hong Kong 在香港以外地方的资产
ltD:w{PO] assets stripping 削减资产；拆卖资产
,2?C^gxt assets value 资产值
X^@d@xU4v assignee 承让人
} B]FHpi assignment 转让；转让书；转让契
pXQ&2s$ assignment of interest 权益转让
h@Hmo^!9J assignment of letters patent and trade mark 专利证书及商标转让
9xu&n%L= assignment of property 物业转让；物业转让书
C8n1j2G\ assignment right 转让权
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X(v, assignor 转让人
-R\}Q" associate 有联系的人；有关连人士；相联者；合伙人；联系人
)s^XVs.- Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
L\"=H4r associate member 附属会员
s5z@`M5'm associated body corporate 相联法人团体
:;|x'[JoE? associated company 相联公司；联属公司
a~{St v associated corporation 相联法团
C6, B qlio Association of Chartered Certified Accountants [ACCA] [United Kingdom]
c=Z#7?k=Uz 公认会计师公会〔英国〕
n09|Jzv9 Association of Futures Exchange Brokers 香港期货经纪协会
NtT)Wl Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
i vGxtx association of underwriters 承保人组织
U'#{v7u assumption of control 接管
Xi|v!^IT assurance 担保；保险；转易；转易书
"#JoB X@yE assurance of interest 权益的转易
wr#+q1 v at 19XX price 按一九ＸＸ年价格计算
:x;D- kZ at a discount 按赔价计算；按贴水价格计算；打折扣
:Mt/6} at a premium 按溢价计算；按升水价格计算
1yE~#KpH at call 通知付款；按通知
|a"(Ds2U at constant market price 按固定市价计算
-,+JE0[ at constant price 按固定价格计算
~#j `+ at cost 按成本计算
kW(8i}bg at current market price 按当时市价计算；按现时市价计算
=0v{+ #} at current price 按当时价格计算；按现时价格计算
lX7#3ti: at factor cost 按要素成本计算；按生产要素成本计算
_ wqFKj at money-of-the-day price 按付款当日价格计算
~MQN& at or better 按指定或较佳价位〔买卖指令〕
?Ts
Z_ at par 按面值计算；平价
S63L>p|ml at sight 见票即付
9GQTe1[t4 at the close 按收市盘
82w< q( at the opening 按开市盘
YE-kdzff attestation 见证；见证条款
6!gGWn5>} at-the-money option 平价期权
E3KP jK attorney 受权人；受托代表人
|0 Zj/1<$ attornment 新拥有人承认书
+~[19'GH attributable profit 可归属利润
<4>6k7 W attributable share value 可归属股份价值
bRIb'%=+GA Auckland Stock Exchange 奥克兰证券交易所
W>, b1_k
c auction 拍卖
4<O[d auctioneer 拍卖商
3 g6 R<Ez audit 审计；核数
%_3{Db`R> Audit Commission 审计署
Lh. L~M1X Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
h7Ma`w\- 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〕
+
6}FUi!"e audit review 帐目审查
0\i& v Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
q|6lw 74` audited account 审计帐目；经审计的帐目
\ oL+O| audited annual account 经审计的周年帐目
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EeI& audited balance sheet 经审计的资产负债表
p<J/J.E auditor 核数师；核数主任；审计师
"fmJ;W;#1 auditor's certificate 核数师证明书；审计师证明书
?c43cYb auditor's report 核数师报告；审计师报告
>4ALF[oH1J Aussie bond 澳元债券
]9x30UXLwD austerity budget 紧缩预算
Nls |R Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
55[K[K Australia All Ordinaries Index 澳洲所有普通股票指数
vR`KRI`{ Australian Dollar [AUD] 澳元
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% Australian Options Market 澳大利亚期权市场
b0&dpMgh: Australian Securities Commission 澳洲证券事务监察委员会
?}Mv5SO Australian Society of Certified Practising Accountants 澳洲执业会计师公会
20Rgw Australian Stock Exchange 澳大利亚证券交易所
: {Y, Nsa Austrian Schilling [ATS] 奥地利先令
KT|$vw2b authentication 认证；鉴证
cq! > B{ authority to purchase 委托购买证；委购书
D #A9 authorization 认可；核准；授权；授权书
= F:d#j>F authorization by direction 指示授权
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authorization by instruction 指令授权
}SOj3.9{c authorization by warrant 令状授权
XCt}>/"s\h authorization of unit trust 单位信托的认可
%b_zUFHPp authorized agent 指定代理人
f^]2q oN authorized capital 法定资本
bGSgph authorized clerk 出市员
U3Dy:K[ authorized dealer 认可交易商
3*'!,gK~[ authorized financial institution 认可财务机构
HWHGxg['r authorized fund 认可基金
.jRXHrK; authorized fund house 获授权的基金公司；认可基金公司
k r/[|.bq authorized institution 认可机构
& 9O-! authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
!X,=RR `zT authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
3W27R authorized insurer 获授权保险人；获认可承保人
sDwSEg># B authorized investment 特准投资项目
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q#!uc authorized person 获授权人
V 1Fdt+# authorized representative 获授权代表
LOOv8'%O8 authorized share capital 法定股本
)>?K:y8I~ automated quotation system 自动报价系统
j0 OxR.S Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
{X< t Uco 自动交易系统〔香港期货交易所有限公司〕
irL ehPX9 automatic adjustment mechanism 自动调整机制
iKdC2m automatic adjustment system 自动调整系统
Cx@, J\rsQ Automatic Clearing House 自动票据交换所
'DKP-R" automatic exchange rates accumulation system 自动化汇率累集系统
{j(,Q qB;f Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
S[%86(,*gP automatic teller machine [ATM] 自动柜员机
~+|p.(I autopay 自动转帐
c y? EX~s4 available assets 可用资产
!!P)r1=g available fiscal reserve 现存财政储备
3L;)as F available profit 可用利润
S3n$ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
|M+ !O93 average 平均；平均数；海损
K~X t` average basic salary 平均基本薪金
q,m6$\g4 average consumer expenditure 平均消费开支；一般消费开支
l~\'Z2op average cost 平均成本
"rX`h average cost of land production 增辟土地平均成本
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$0`Q average daily turnover 平均每日成交额
8ayB<b>+]" average daily wage rate 平均每日工资率
vk$]$6l2 average expenditure pattern 平均开支模式
` bg {\ .q average growth rate 平均增长率
9B F #R<}h average net fixed assets 固定资产平均净值
~xA' -N/ average of relatives 相对价格平均数
)! OEa] average price 平均价格
0Uybh.dC average propensity to consume 平均消费倾向；一般消费倾向
ty " k average propensity to save 平均储蓄倾向；一般储蓄倾向
g~`UC average rate 平均率
PvO>}(= average revenue 平均收入；平均收益
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^' average stock 平均库存；平均存货
x 2 tx{Z average yearly rent 平均年租
bhFz u[B avoidance of double taxation 避免双重课税
o05) I2 avoidance of tax 避税
