A:
q68m*1 ?y A share Ａ股；甲类股份
^1 _[UG abatement of tax 减税；减扣免税额
d1
kE)R ABN AMRO Bank N.V. 荷兰银行
,69547#o above-the-line expenditure 线上项目支出；经常预算支出
"i*gJFW| above-the-line receipt 线上项目收入；经常预算收入
# M!1W5# ABSA Asia Limited 南非联合亚洲有限公司
0XqxW\8_l absolute change 绝对数值变更
Vu E$-)&) absolute expenditure 实际开支
JZ:yPvJ absolute guideline figure 绝对准则数字
e VQ-? DK absolute interest 绝对权益
;, \!&o6 absolute order of discharge 绝对破产解除令
WlGT&m&2 absolute profit margin 绝对利润幅度
d 79 2#Dc absolute value 实值；绝对值
C 'Y2kb absolutely vested interest 绝对既得权益
<K l$ek8 absorbed cost 已吸收成本；已分摊成本
! gfd! R absorption 吸收；分摊；合并
b8vZ^8tBV absorption rate 吸收率；摊配率；分摊率
7~k=t!gTY ACB Finance Limited 亚洲商业财务有限公司
t&EY$'c acceptable form of reciprocity 合理的互惠条件
N qz6_! acceptable rate 适当利率；适当汇率
0bIgOLP acceptance agreement 承兑协议
n:k4 t acceptance for honour 参加承兑
Unb3
Gv#O acceptor 承兑人；接受人；受票人
rQ U6*f acceptor for honour 参加承兑人
H?xY S|
n accident insurance 意外保险
QH,(iX6RY Accident Insurance Association of Hong Kong 香港意外保险公会
o?a 3hD accident insurance scheme 意外保险计划
"QiLu=Rq accident year basis 意外年度基准
[9NrPm3d accommodation 通融；贷款
0 ?gH RdU" accommodation bill 通融票据；空头票据
L2~'Z'q accommodation party 汇票代发人
T"gk^. account balance 帐户余额；帐户结余
a1_ o account book 帐簿
6Q_A-X3hk account collected in advance 预收款项
/5j5\F:33 account current book 往来帐簿
Y#=MN ~##t account of after-acquired property 事后取得的财产报告
Y}<%~z#.4 account of defaulter 拖欠帐目
<l5m\A account payable 应付帐款
jcBZ#|B7; account payee only [A/C payee only] 只可转帐；存入收款人帐户
n5IQKYr g account receivable 应收帐款
/m 7 ~-~$V account receivable report 应收帐款报表
Z{yH:{Vk
account statement 结单；帐单；会计财务报表
0\@oqw]6hv account title 帐户名称；会计科目
ijzwct#. accountant's report 会计师报告
gxAy{
t Accountant's Report Rules 会计师报告规则
"VU/Ucb7 accounting and auditing procedure 会计与审计程序；会计与核数程序
!H9^j6| Accounting Arrangements 《会计安排》
WLfDXx 2A accounting basis 会计基础
(hQi { accounting by Official Receiver 破产管理署署长呈交的帐目
Z|ZB6gP>h1 Accounting Circular 《会计通告》
e+{lf*"3 accounting class 会计类别
=]/<Kd}A. accounting date 记帐日期；会计结算日期
j F/S2Ty2 accounting for money 款项核算
8]R{5RGy Accounting Officer 会计主任
n 5 ^57[( accounting period 会计报告期；会计期
~<s =yjTu+ accounting policy 会计政策；会计方针
b`^Q ':^A accounting practice 会计惯例
:g^
mg-8 accounting principle 会计准则
TOS '|xQ accounting record 会计记录
d h& > E accounting report 会计报告
lCl5#L9 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
n+YUG Accounting Society of China 中国会计学会
EUQtl_h/H accounting statement 会计报表
d)a cWF\ accounting system 会计制度；会计系统
/ !MKijI accounting transaction 会计事项；帐务交易
&;L=f; accounting treatment 会计处理
^w<a S
w accounting year 会计年度
L/]
(p XEp accretion 增值；添加
X ,^([$ accrual 应计项目；应累算数目
P t/]Z<VL accrual basis 应计制；权责发生制
lI.oyR' accrual basis accounting 应计制会计；权责发生制会计
DX+zK'34 accrue 应累算；应计
C_8_sb Z/ accrued benefit 应累算利益
Q> rr?L` accrued charges 应计费用
cY kb3( accrued cumulative preference share dividend 应累算的累积优先股股息
>!a- " accrued expenses 应累算费用
RtpV08s\ accrued interest payable 应付利息；应计未付利息
W g6 H~x accrued interest receivable 应收利息；应计未收利息
iemp%~UZ accrued right 累算权益
$gD8[NAIx= accruing profit 应累算的利润
z0SF2L H accumulated fiscal reserve 累积财政储备
. Y^cs+-o accumulated profit 累积利润；滚存溢利
c:>&YGmhu accumulated reserve 累积储备
iR88L&U> accumulation of surplus income 累积收益盈余
x SSEDf q acquired assets 既得资产
tpO '< b acquisition 收购；购置；取得
,-8 -Y>[ acquisition cost 购置成本
Q9xb7)G acquisition expenses 购置费用
HTGLFY(& acquisition of 100% interest 收购全部股权
!U 1
vW}H acquisition of control 取得控制权
5r~jo7 acquisition of fixed assets 购置固定资产
`8RKpZv& acquisition of shell “买壳”
U ,;796h acquisition price 收购价
4nh=Dq[ act of God 天灾
fF r9] acting partner 执事合伙人
k{N!}%*2 active market 买卖活跃的市场；交投畅旺的市场；旺市
NX.5 u8Pf active partner 积极参与的合伙人
.8!\6=iJB active trading 交投活跃
v:yU+s|kN actual circulation 实际流通
y1Z>{SDiq actual cost 实际成本
[w|Klq5 actual expenditure 实际开支；实际支出
_6ck@ actual income 实际入息；实际收入；实际收益
c1jR j=\ actual market 现货市场
g,]m8%GHE actual price 现货价；实际价格
J@6j^U actual profit 实际利润
t H.L_< N actual quotation 实盘；实际价位；实际报价
QeuM',6R actual year basis 按实际年度计算
=|ODa/2 p actuals 实货
[3nWxFz$R actuarial investigation 精算调查
dr: x0>
actuarial principle 精算原则
Xo/H+[;X actuarial report 精算师报告
cy;i1#1rO Actuarial Society of Hong Kong 香港精算学会
s8>y&b. actuarial valuation 精算师估值
$D !/v)3 actuary 精算师
2b^Fz0
w4 ad referendum agreement 暂定协议；有待覆核的协定
rqqd} k A ad valorem duty 从价税；按值征税
&0-oi Y ad valorem duty system 从价税制
JcmJq
fR ad valorem fee 从价费
Dm5 Uy^F} ad valorem tariff 从价关税
Y7r;}^+WY additional allowance 额外免税额
}l[e@6 r F additional amount for unexpired risk 未过期风险的额外款额
U$& '> %# additional assessable profit 补加应评税利润
v IOGDI> additional assessment 补加评税
K.Y`/< additional commitment 额外承担
, 1N|lyV additional commitment vote 额外承担拨款
/o 'lGvw additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
y#iz$l X R additional dependent parent allowance 供养父母额外免税额
f5Gn !xF additional provision 额外拨款
xU sL{24 additional stamp duty 附加印花税
% ym};7'&b additional tax 补加税罚款；补加税款
-9,~b9$ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
WGUw`sc\ adjudged bankrupt 被裁定破产
$6pLsX adjudicated bankrupt 裁定破产人
/]!2 k9u\ adjudication fee 裁定费；评定印花税额手续费；评估契据费
R#^ku)0 adjudication of bankruptcy 裁定破产；宣告破产
TEd 5&Z adjudication of insolvency 裁定无力偿还债务
EGQgrw Y5 adjusted actual 经调整的实数；调整后的实数
/r"< :+ adjusted current assets 经调整的流动资产；调整后的流动资产
$Vq5U9- adjusted figure 经调整的数字；调整后的数额
xn503,5G*7 adjusted liabilities 经调整的负债；调整后的负债
5}ftiy[Yc adjusted loss 经调整的亏损；调整后的亏损
m x |V) 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)OP_ adjusted profit 经调整的利润；调整后的利润
b( ;u2 8 adjusted surplus 经调整的盈余额；调整后的盈余额
`Y4K w adjusted value 经调整的价值；调整后的价值
4Zwbu adjustment 调整；修订；理算〔保险〕
?<C(ga adjustment centre 调剂中心
(b<0=U adjustment lag 调整过程的时间差距；调整时差
3J
&R os adjustment mechanism 调整机制
dVEs^ZtI adjustment of loss 亏损调整
eDZ8F^0 adjustment process 调整过程；调整程序
<a @7's adjustment range 调整幅度
V@k+RniEO administered exchange rate 受管制汇率
.G!xc Q`? Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
6Uk+a=Ar administration expenses 行政费用
7` ;sX?R administration fee 手续费；行政费
W
wPzm?30 administration in bankruptcy 破产管理
fP|[4 ku administration order 遗产管理令
In96H` administrator 管理人；遗产管理人
;6[6~L%K} administrator of the estate 遗产管理人
@GQfBV|3 admission of debt 债项承认书
` HXv_9 admission of proof 接纳债权证明
' !7>*< advance 放贷款项；垫付款项；预支款项；预付款项
yef\Y3X advance account 暂支帐目；预付款帐户
v4"Ukv advance compensation 预付补偿金
y T@Aj;X0v advance from shareholder 股东垫款
%(/E
` advance pending reimbursement 预支以待日后付还
[-_{3qq<e advanced economy 先进经济体系
|di(hY| advancement 预付；预付财产
aX;>XL 4 advances warrant 垫款令
w_Slg&S advancing 贷出
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bI.K[0^ adverse balance 逆差
v-3VzAd=*& adverse exchange 逆汇
nXLz <wE advertisement addressed to shareholders 在报章刊登的致股东通告
[:cD advice for collection 托收通知书
2MRd advice of drawing 提款通知书；汇票通知书
,X^3.ILz advice of payment 付款通知
5+M,X kg Advisory Committee [Securities and Futures Commission]
$lf/M g_H 谘询委员会〔证券及期货事务监察委员会〕
lK=Is
v + Advisory Committee on Diversification 经济多元化谘询委员会
IRm}?hHf affidavit 誓章；遗产申报誓章
nD
BWm`kN affidavit of no receipt 述明无收款的誓章
N<: c*X affiliate 联号；联营公司；附属公司
h8`On/Ur_8 affiliated company 附属公司；联号；联营公司
{fA CfSW6 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
l2St)`K8 affordability 负担能力
ay 7\Ae] African Development Bank [AfDB] 非洲开发银行
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{G8 after-acquired property 事后取得的财产
u>fMO9X} 2 after-hours dealing 市后交易
*pwkv7Z h after-tax profit 税后盈利；税后利润；税后溢利
_HH vL= agency agreement 代理协议
spfW)v/T! agency expenses 代理机构的开支
kJ5z['4 ? agency fee 代理费
aK riO Agency Law 《代理法》
6v3l^~kc' agent 代理人；承销人
`&D#P% agent of company 公司代理人
> k\pSV[ agent's fee 代理人费；经纪费
0Gs\x aggregate 总计；总数；总体数字
(uvQ/! aggregate amount 总款额；总额
w/*G!o- < aggregate assets and liabilities 总体资产与负债
!y b06Z\f aggregate at constant price 按固定价格计算的总体数字
5VTVx1P[8 aggregate demand 总需求
=l43RawAmu aggregate gross position 总持仓量
yk8b>.Y\A aggregate limit 总限额
0! 3. .5== aggregate of salaries tax 合计薪俸税
e
n~m)r3& aggregate performance 总体表现；总体业绩
00 x - aggregate supply 总体供应
Q^f{ H. aggregate surplus 总盈余
RlL ]p`g aggregate total 整体总额
gvR ]"h aggregate value 总值；合计价值
Nf )Y G! aggregated basis 合计基准
l%EvXdZuOy aggregated net chargeable income 合计应课税入息实额
[L+*pW+$\. aggregation 合并计算；合计；总和
3UUdJh<~ aggregation of incomes of husband and wife 夫妇入息合并计算
({j8| {)+ aggregation of property 财产的总和
l9f_NJHo agio 差价；贴水
XZKlE
F ? 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》
J~5V 7B Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
(U & 《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》
/X_ L >or Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
~wDXjn"U& 《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》
BF W b0;+ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
?) y}HF 《香港政府和大韩民国政府关于相互促进和保护投资协定》
CK n2ZL agreement for a settlement 授产协议
:*KTpTa agreement for assignment 转让协议
MG vz-E1e agreement for sale 售卖协议；买卖协议
1@p, agreement for sale and purchase 买卖协议
Csuasi3]1d agreement for the payment of interest 支付利息协议
)=Z;H"_ agreement for the repayment of money 还款协议
c`xNTr01 agreement of reinsurance 再保险协议
7{}E{ / Agricultural Bank of China 中国农业银行
d/9YtG%q air passenger departure tax 飞机乘客离境税
R0INpF'; Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
?\8aT "o airport tax 机场税
c7r( &h alcohol duty 酒精税
OCrTzz8 alienation 让与；让渡；转让
-0CBMoe alimony 生活费；赡养费
jM$bWtq2 All Ordinaries Index [AOI] 所有普通股指数
1 .+O2qB all risks 全险；综合险
Hq}g1?b All Sales Record for Stock Market 《股票市场成交报告》
tG$O[f@U6 Allied Capital Resources Limited 新联财务有限公司
zTcz+3x all-items index [Consumer Price Index] 总指数〔消费物价指数〕
'l^Bb#)" allocation letter 拨款信件
+JtK VF allocation of fund 分配款项；预留款项
}eVDe(7_ allocation of profit 利润分配；溢利分配
Sn*s@RE\s allocation warrant 拨款令
,h o",y allotment 分配；配股
sR9$=91` allotment notice 股份配售通知；配股通知
iXm&\.% allotment of shares 股份分配
)58O9b allowable 可获宽免；免税的
{%3WHGr%L allowable business loss 可扣除的营业亏损
ura&9~ allowable expenses 可扣税的支出
(
3B1X allowance 免税额；津贴；备抵；准备金
eWDXV-x D allowance for debts 债项的免税额
73X*|g[O allowance for depreciation by wear and tear 耗损折旧免税额
^rJTlh
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*Vl#]81~ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
fsjLD|?|: allowance for repairs and outgoings 修葺及支出方面的免税额
*}89. kCBF allowance to debtor 给债务人的津贴
!d()'N alteration of capital 资本更改
q.=Q alternate trustee 候补受托人
iO*5ClB amalgamation 合并
/}@F
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Oz%6y
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o?}d HTk7 amended valuation 经修订的估值
:(XyiF<Ud American Commodities Exchange 美国商品交易所
D
1.59mHsD American Express Bank Limited 美国运通银行
y 0p=E^Q M American Stock Exchange 美国证券交易所
W\Pd:t amortization 摊销
q,ie)` amount due from banks 存放银行同业的款项
p'LLzc## amount due from banks abroad 存放海外银行同业的款项
M%_*vD amount due from holding companies 控股公司欠款
nX:E(9q7c amount due from local banks 存放本港银行同业的款项
#D_Ti%.^} amount due to banks 银行同业的存款
B`QF;,3S amount due to banks abroad 海外银行同业的存款
(DvPdOT+3 amount due to holding companies 控股公司存款
Q(<A Yu amount due to local banks 本港银行同业的存款
UhW{K I W amount due to outport banks 外埠银行同业的存款
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# w.>e amount for note issue 发行纸币的款额
--y,ky# amount of bond 担保契据的款额
g"n>v
c7 amount of consideration 代价款额
uH$hMg amount of contribution 供款数额
&]a(5 amount of indebtedness 负债款额
je$H}D amount of principal of the loan 贷款本金额
H%m^8yW1 amount of rates chargeable 应征差饷数额
$D H/ amount of share capital 股本额
@XG1d)sE amount of sums assured 承保款额
,9 G'1%z, amount of variation 变动幅度
;sA
5&a>! amount of vote 拨款数额
mH;t)dT amount payable 应付款额
8-+# !] amount receivable 应收款额
by9UwM =gp Amsterdam Stock Exchange 阿姆斯特丹证券交易所
l1zPL3"u_^ analysis 分析
aT2%Az@j ancillary risk 附属风险
\68bXY. annual account 周年帐目；周年帐目报表；年度决算；年结
JUw|nUnl? annual accounting date 年结日期
/|U;_F Pmc annual allowance 每年免税额；年积金；年度津贴；年津
g&/lyQ+G annual balance 年度余额
X_-/j. annual disposable income 每年可动用收入
R{brf6, annual estimates 周年预算
^Vth;!o annual fee 年费
)X #$G?|Hn annual general meeting 周年大会
n. N0Nhd annual growth rate 年增率；每年增长率
"=]'"'B: annual long-term supplement 长期个案每年补助金
) %Xp ?H_ annual pensionable emolument 可供计算退休金的年薪
x s6 !NY annual report 年报
M"c=_5P Annual Report on the Consumer Price Index 《消费物价指数年报》
|C./gdq annual return 周年报表；周年申报表；每年报税表格
{>9<H]cSP Annual Return Rules 《周年报表规则》
b6e 2a/x annual review of consumer prices 每年消费物价回顾
T^8`j i annual roll-forward basis 逐年延展方式
6G4~ -_ annual salary 年薪
D {E,XOi annual statement 年度报表；年度决算表
tWZ 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
@?tR-L<u annuitant 年金受益人
Q.4+"JoG annuity 年金
4UL"f<7 T annuity contract 年金合约
w'i+WEU>l annuity on human life 人寿年金
]\ZJaU80I~ antecedent debt 先前的债项
N["M "s(N ante-dated cheque 倒填日期支票
l;z+E_sQ anticipated expenditure 预期开支
)q!dMZ( anticipated net profit 预期纯利
=`} |hI anticipated revenue 预期收入
h{]0
H'g anti-inflation measure 反通货膨胀措施
`aMnTF5: anti-inflationary stance 反通货膨胀立场
2MXg)GBcU> apparent deficit 表面赤字
]* DIn1C^ apparent financial solvency 表面偿债能力
?)qm=mebY apparent partner 表面合伙人
>0N$R|B& application for personal assessment 个人入息课税申请书
9Z2aFW9 application of fund 资金应用
jxw8j o06: application to release as liquidator and to destruct the books of accounts and documents
*bcemH8f 申请免除清盘人职务及毁灭帐簿与文件
L {f0r !d| appointed actuary 委任精算师
A9HgABhax appointed auditor 委任核数师；委任审计师
/#x0?d {5 appointed trustee 委任的受托人
BW`Tw^j appointer 委任人
yaC_r- %U& apportioned pro rata 按比例分摊
p|>/Hz1v apportionment 分配；分摊
0Z AtBq.s Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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%]k?x apportionment formula 分摊方程式
jA3Ir;a apportionment of estate duty 遗产税的分摊
S`spUq1o appraisal 估价；评估
{y!77>Q/ appreciable growth 可观增长
Xs4G#QsA J appreciable impact 显着影响
vf<Tq appreciable increase 可观增长
q>a/',m appreciation 增值；升值
hG/Z65`& appreciation against other currencies 相对其他货币升值
|ms Q appreciation of the exchange value of Hong Kong dollar 港元汇值上升
dBL{Mbh2Z appreciation tax 增值税
`Z#]lS? appropriation 拨款；拨用；拨付
pKL^ <'w0 appropriation account 拨款帐目
iaaD1 <m Appropriation Bill 拨款法案
FefS]G appropriation-in-aid system 补助拨款办法
{M0pq3SL*t approved assets 核准资产
uc;,JX!bN approved basket stock 认可一篮子证券
X 2('@Yh approved budget 核准预算
rI]n4>k{ approved charitable donation 认可慈善捐款
D7N` %A8 approved charitable institution 认可慈善机构
{<^P YN>` approved currency 核准货币；认可货币
'6>nXp?)r approved estimates 核准预算
4d ]T` approved estimates of expenditure 核准开支预算
])T_& % approved overseas insurer 核准海外保险人
t7 $2 /C approved overseas trust company 核准海外信托公司
0K^G>)l approved pooled investment fund 核准汇集投资基金
m}-~VYDj approved provident fund scheme 认可公积金计划
p~u11rH approved provision 核准拨款
~u 80v h' approved redeemable share 核准可赎回股份
[~r Bnzb approved regional stock 认可地区性证券
j0K}nS\ P approved retirement scheme 认可退休金计划
~Ywt o approved subordinated loan 核准附属贷款
jDM^e4U.l arbitrage 套戥；套汇；套利
<+7-^o _ arbitrageur 套戥者；套汇者
!7kca#,X arbitrary amount 临时款项
N5GQ2V arrangement 措施；安排；协定
-} <W|r arrears 欠款
cW, 6 MAQo arrears of pay 欠付薪酬
R$ 40cW3` arrears of revenue 逾期未收税款；逾期未收的帐项
^pZ\: articles of association 组织章程；组织细则；组织章程细则
=kWm9W<^ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
N|WR^MQD ascertainment of profit 确定利润
u w&'=G6v "Asia Clear" “亚洲结算系统”
@MGc_"b Asia Commercial Bank Ltd. 亚洲商业银行有限公司
iu. +bX|b Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
bX]$S 5c_u Asian Development Fund [ADF] 亚洲发展基金
U7cGr\eU u Asian dollar bond 亚洲美元债券
,f fH:3F Asian dollar market 亚洲美元市场
KbF,jm 5 Asian dollar rate 亚洲美元利率
d\aU rsPn Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
V,Br|r$l( Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
"(#]H;!W asked price 沽盘；喊价；索价；卖方报价
1QH5<)Oa assessable income 应评税入息
VFwp .1oa! assessable loss 应评税亏损
6 tmn1 : assessable profit 应评税利润
z+B"RV assessable value 应评税值
I_@XHhyVZ assessed profit 估定利润
iY1JU -S assessed value 经评估价值
wp8 ocZ-Gj assessment 评税；评定；估价；评税单
i5 0^%, assessment number 评税编号；估价编号
8MPXrc,9- assessment of additional tax 补加税评税
as6YjE.Yy assessment of performance 业绩评估；实绩评价
fg1["{\ Assessor 评税主任
=h 2zIcj asset price bubbles 资产价格泡沫
"S@%d(l g asset-backed securities 具资产保证的证券
~nG?> assets accretion 资产增值
x+7jJ=F assets and liabilities 资产与负债
gG.b=DvzY assets betterment statement 资产递增表；资产改进表
3 a G?^z assets lending 实物放款；有抵押贷款
,.<l^sj5 assets of the company passing on the death 死者去世时转移的公司资产
;M"JN:J8 assets pledged as security for liabilities 用作负债抵押的资产
/A;!g5Y assets portfolio 资产投资组合
`!\`yI$!%w assets price 资产价格
BI-xo}KI assets quality 资产质素
@{!c [{x,T assets realization 资产变现
0X3kVm < assets refinancing arrangement 资产再集资安排
[MKL>\U assets securitization 资产证券化
m [FH> assets situated outside Hong Kong 在香港以外地方的资产
`PR)7}/< assets stripping 削减资产；拆卖资产
aJ1<X8 assets value 资产值
p M:lg assignee 承让人
X4U$#uI{ assignment 转让；转让书；转让契
E=Z .v assignment of interest 权益转让
bytAdS$3 assignment of letters patent and trade mark 专利证书及商标转让
|};P"& assignment of property 物业转让；物业转让书
{1V~`1(w assignment right 转让权
)xuvY3BPB? assignor 转让人
8D U |j-I8 associate 有联系的人；有关连人士；相联者；合伙人；联系人
EsU-Ckb_2: Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
+," /z\QO associate member 附属会员
=FXZcP>h associated body corporate 相联法人团体
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Bt d associated company 相联公司；联属公司
OXuBtW*,z+ associated corporation 相联法团
q8{) 27f, Association of Chartered Certified Accountants [ACCA] [United Kingdom]
C-abc +/ 公认会计师公会〔英国〕
gzthM8A Association of Futures Exchange Brokers 香港期货经纪协会
?HBNd&gZ1G Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
0;j)rmt association of underwriters 承保人组织
~P85Or assumption of control 接管
Mg0[PbS assurance 担保；保险；转易；转易书
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assurance of interest 权益的转易
#B3P3\ at 19XX price 按一九ＸＸ年价格计算
Eh)PZvH at a discount 按赔价计算；按贴水价格计算；打折扣
|P si?'4 at a premium 按溢价计算；按升水价格计算
h7|#7 d at call 通知付款；按通知
r9Wk7?w) at constant market price 按固定市价计算
lV-b at constant price 按固定价格计算
`r:n[N=Y& at cost 按成本计算
{f \/2k3 at current market price 按当时市价计算；按现时市价计算
kqfO3{-;{: at current price 按当时价格计算；按现时价格计算
) )q4Rh at factor cost 按要素成本计算；按生产要素成本计算
8(e uW S at money-of-the-day price 按付款当日价格计算
c|%.B2 at or better 按指定或较佳价位〔买卖指令〕
s=&&gC1 at par 按面值计算；平价
%EuJ~;x(Mg at sight 见票即付
qJ b9JL$s at the close 按收市盘
6.| {l8%r at the opening 按开市盘
I65W ^b4y attestation 见证；见证条款
gUs.D_* at-the-money option 平价期权
|gW>D=rkj attorney 受权人；受托代表人
FabzP_<b attornment 新拥有人承认书
mX9amS&B$ attributable profit 可归属利润
=1noT)gC R attributable share value 可归属股份价值
j>(O 1z 7 Auckland Stock Exchange 奥克兰证券交易所
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N*,cTE auction 拍卖
}]ak6'|[ auctioneer 拍卖商
W *t+!cU/: audit 审计；核数
[;`B Audit Commission 审计署
TzT(aWP" Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
|UN0jR 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〕
XrY\ot`,D audit review 帐目审查
9K`(Ys& Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
60B6~@]P audited account 审计帐目；经审计的帐目
*"\QR>n audited annual account 经审计的周年帐目
]uN}n;`12 audited balance sheet 经审计的资产负债表
r%*,pN7O auditor 核数师；核数主任；审计师
uz6S7I auditor's certificate 核数师证明书；审计师证明书
~ [ k0ay auditor's report 核数师报告；审计师报告
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Aussie bond 澳元债券
kQ5mIJ9( austerity budget 紧缩预算
Y[l*> }:w Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
@kCFc} Australia All Ordinaries Index 澳洲所有普通股票指数
K}e %E &|> Australian Dollar [AUD] 澳元
{Jf["Z Australian Options Market 澳大利亚期权市场
`52+ .*J+% Australian Securities Commission 澳洲证券事务监察委员会
WZ \bm$
Australian Society of Certified Practising Accountants 澳洲执业会计师公会
LO8`qq*rq Australian Stock Exchange 澳大利亚证券交易所
3mI(5~4A]? Austrian Schilling [ATS] 奥地利先令
hXBAs*4DV8 authentication 认证；鉴证
V*X6 <} authority to purchase 委托购买证；委购书
$on" @l%U authorization 认可；核准；授权；授权书
{z~n`ow authorization by direction 指示授权
dux.Z9X? authorization by instruction 指令授权
)k)HQcfjD authorization by warrant 令状授权
h0m+u}oP_H authorization of unit trust 单位信托的认可
{ k CCpU authorized agent 指定代理人
.dA_} authorized capital 法定资本
UoAHy%Y<% authorized clerk 出市员
1b^e4 authorized dealer 认可交易商
, sw|OYb authorized financial institution 认可财务机构
?A4zIJ\ authorized fund 认可基金
N|JM L authorized fund house 获授权的基金公司；认可基金公司
7s8-Uwl< authorized institution 认可机构
w ]8+
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/V-uo(n< . authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
{zd0 7!9y authorized insurer 获授权保险人；获认可承保人
O+iNR9O authorized investment 特准投资项目
b 6kD kE authorized person 获授权人
s7(NFX5 authorized representative 获授权代表
\wMqVRPoQ authorized share capital 法定股本
6T"4<w[ automated quotation system 自动报价系统
``X1 xiB Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
z$64Ep# 自动交易系统〔香港期货交易所有限公司〕
+D7>$&BD automatic adjustment mechanism 自动调整机制
x*H ,e Y3 automatic adjustment system 自动调整系统
* {a vx Automatic Clearing House 自动票据交换所
=VC"X ?N automatic exchange rates accumulation system 自动化汇率累集系统
V{jQ=<)@e Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
JRti2Mu automatic teller machine [ATM] 自动柜员机
R[#Np`z autopay 自动转帐
{5 V@O_*{ available assets 可用资产
/ thFs4 available fiscal reserve 现存财政储备
1SAO6Wh available profit 可用利润
C{{RU7iqc& Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
4S%s=v w average 平均；平均数；海损
_3K ow{y\ average basic salary 平均基本薪金
77 g<`}{ average consumer expenditure 平均消费开支；一般消费开支
[3K& cX}B average cost 平均成本
pc/x&VY% average cost of land production 增辟土地平均成本
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8VJ average daily turnover 平均每日成交额
!uZ)0R average daily wage rate 平均每日工资率
>X@4wP 7l average expenditure pattern 平均开支模式
" SMRvi57T average growth rate 平均增长率
hFMJDGCw>Q average net fixed assets 固定资产平均净值
ke2zxX2 f average of relatives 相对价格平均数
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