A:
"](~ VF[J8 A share Ａ股；甲类股份
_Cs.%R!r abatement of tax 减税；减扣免税额
+hfl.OBy ABN AMRO Bank N.V. 荷兰银行
; O CYx[| above-the-line expenditure 线上项目支出；经常预算支出
#S"=)BZ 8L above-the-line receipt 线上项目收入；经常预算收入
u= 4Rn
ABSA Asia Limited 南非联合亚洲有限公司
V\_
&2',t absolute change 绝对数值变更
A[o Ri}= absolute expenditure 实际开支
c09 uCito absolute guideline figure 绝对准则数字
`7LdF,OdE absolute interest 绝对权益
q&vr;f B2 absolute order of discharge 绝对破产解除令
?^hC|IR$ absolute profit margin 绝对利润幅度
;tHF$1!J absolute value 实值；绝对值
\%)p7PNY absolutely vested interest 绝对既得权益
T|u )5ww% absorbed cost 已吸收成本；已分摊成本
{0|^F!1z absorption 吸收；分摊；合并
1@am'#< absorption rate 吸收率；摊配率；分摊率
~ HELMS~- ACB Finance Limited 亚洲商业财务有限公司
rO C~U85 acceptable form of reciprocity 合理的互惠条件
Dbgw )n*2 acceptable rate 适当利率；适当汇率
(b(iL\B$D= acceptance agreement 承兑协议
cj[y]2{1h acceptance for honour 参加承兑
#q\C"N5ip acceptor 承兑人；接受人；受票人
w$p v acceptor for honour 参加承兑人
0@
-LV:jU accident insurance 意外保险
8WAg{lVs Accident Insurance Association of Hong Kong 香港意外保险公会
M*x_1h5n accident insurance scheme 意外保险计划
<v\|@ @X accident year basis 意外年度基准
*StJ5c_kg2 accommodation 通融；贷款
A9"ho}< accommodation bill 通融票据；空头票据
- kJ`gdS accommodation party 汇票代发人
]'"$qm: account balance 帐户余额；帐户结余
(qaY,>je]D account book 帐簿
wm} i+ApK account collected in advance 预收款项
+2vcUy account current book 往来帐簿
+iXA|L9= account of after-acquired property 事后取得的财产报告
5yry$w$G) account of defaulter 拖欠帐目
P ^
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4`i_ 4&TS account payee only [A/C payee only] 只可转帐；存入收款人帐户
Q$3%aR-2 account receivable 应收帐款
P%1s6fjU account receivable report 应收帐款报表
5n_<)Ycj account statement 结单；帐单；会计财务报表
noacnQ_I$ account title 帐户名称；会计科目
JLjx4B\ accountant's report 会计师报告
sV-9 xh)i Accountant's Report Rules 会计师报告规则
4FYws5]$ accounting and auditing procedure 会计与审计程序；会计与核数程序
NK#f Gz*,( Accounting Arrangements 《会计安排》
qp 7>_B accounting basis 会计基础
G,J$lT X accounting by Official Receiver 破产管理署署长呈交的帐目
@Fo0uy\ G Accounting Circular 《会计通告》
Rs E+\) accounting class 会计类别
y'(;!5w accounting date 记帐日期；会计结算日期
+ Ta7b) accounting for money 款项核算
6%)dsTAB Accounting Officer 会计主任
!4|7U\; accounting period 会计报告期；会计期
1:8ZS accounting policy 会计政策；会计方针
"]sr4Jg= accounting practice 会计惯例
IkD\YPL; accounting principle 会计准则
. 7oz accounting record 会计记录
Mq$e5&/ accounting report 会计报告
BsxQW`>^y Accounting Services Branch [Treasury] 会计事务部〔库务署〕
f;QWlh"9 Accounting Society of China 中国会计学会
`S%p D.g,2 accounting statement 会计报表
f@Db._ E accounting system 会计制度；会计系统
-\>Xtix^-c accounting transaction 会计事项；帐务交易
4B) prQ3 accounting treatment 会计处理
~}uTC36C\ accounting year 会计年度
4re^j4L~o accretion 增值；添加
BwbvZfV| accrual 应计项目；应累算数目
n]| [|Rf1 accrual basis 应计制；权责发生制
4 \t 9(_ accrual basis accounting 应计制会计；权责发生制会计
d aaurT accrue 应累算；应计
9= :!XkT. accrued benefit 应累算利益
v-OaH81&R accrued charges 应计费用
`a]
/e accrued cumulative preference share dividend 应累算的累积优先股股息
#\fAp RL accrued expenses 应累算费用
iMF:~H-Yq# accrued interest payable 应付利息；应计未付利息
|Kb-oM&^# accrued interest receivable 应收利息；应计未收利息
H1+G:TM accrued right 累算权益
sq*sb dE accruing profit 应累算的利润
kFeuKSa^d accumulated fiscal reserve 累积财政储备
NKO5c?ds accumulated profit 累积利润；滚存溢利
k5|h8%h8 accumulated reserve 累积储备
p VLfZ?78 accumulation of surplus income 累积收益盈余
)wm XicURC acquired assets 既得资产
3HWI; acquisition 收购；购置；取得
E: #VS~ acquisition cost 购置成本
Bisht%]^ acquisition expenses 购置费用
k{uc%6s acquisition of 100% interest 收购全部股权
^lf)9 `^U acquisition of control 取得控制权
s2q#D.f acquisition of fixed assets 购置固定资产
9[/Gd{` XC acquisition of shell “买壳”
H"m^u6Cmy- acquisition price 收购价
lr=*Ty(V act of God 天灾
Z>'.+OW acting partner 执事合伙人
iGM-#{5 active market 买卖活跃的市场；交投畅旺的市场；旺市
YYN= `ST active partner 积极参与的合伙人
uS3J^=>@(a active trading 交投活跃
[@Y?'={qE actual circulation 实际流通
!RAyUfS actual cost 实际成本
]^R;3kU4Q actual expenditure 实际开支；实际支出
Jgb{Tl:r actual income 实际入息；实际收入；实际收益
" J$vt` actual market 现货市场
wtaeF+u-R- actual price 现货价；实际价格
dnH?@ K actual profit 实际利润
.Q4EmpByCg actual quotation 实盘；实际价位；实际报价
jf@#&%AC9 actual year basis 按实际年度计算
FK0nQ{uB" actuals 实货
R aKL KZn actuarial investigation 精算调查
VcA87*pel actuarial principle 精算原则
YaDr6) actuarial report 精算师报告
>$k_tC' " Actuarial Society of Hong Kong 香港精算学会
X]M)T actuarial valuation 精算师估值
.pK_j~}P actuary 精算师
B usxg?= ad referendum agreement 暂定协议；有待覆核的协定
5) nm6sf ad valorem duty 从价税；按值征税
&*r YY\I ad valorem duty system 从价税制
&?v^xAr?B ad valorem fee 从价费
QXn iWJJ ad valorem tariff 从价关税
[.;VCk)0x additional allowance 额外免税额
~}(}:#>T additional amount for unexpired risk 未过期风险的额外款额
M {Wla 7 additional assessable profit 补加应评税利润
nTyK Z(#u additional assessment 补加评税
Od)]FvO additional commitment 额外承担
zq8LQ4@ay additional commitment vote 额外承担拨款
[*Wq 6n additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Jr|"` f%V additional dependent parent allowance 供养父母额外免税额
>^{}Hjt additional provision 额外拨款
,a_\o&V additional stamp duty 附加印花税
z1*8 5?
additional tax 补加税罚款；补加税款
L6O* aZ| Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
5f j m r adjudged bankrupt 被裁定破产
Yc&yv adjudicated bankrupt 裁定破产人
9ssTG4 Sa adjudication fee 裁定费；评定印花税额手续费；评估契据费
Quqts(Q) + adjudication of bankruptcy 裁定破产；宣告破产
C5$1K'X@ adjudication of insolvency 裁定无力偿还债务
\GEFhM4) adjusted actual 经调整的实数；调整后的实数
"o+<
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LY-fp+ adjusted figure 经调整的数字；调整后的数额
?l
&S:`
L adjusted liabilities 经调整的负债；调整后的负债
p$0G EYwM adjusted loss 经调整的亏损；调整后的亏损
IR(qjm \V adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
Lp.,:z7 adjusted profit 经调整的利润；调整后的利润
km|;T! adjusted surplus 经调整的盈余额；调整后的盈余额
] K3^0S/ adjusted value 经调整的价值；调整后的价值
/q0[T{Wz$ adjustment 调整；修订；理算〔保险〕
M|w;7P } adjustment centre 调剂中心
P|Dw +lQj adjustment lag 调整过程的时间差距；调整时差
( 3C::B= adjustment mechanism 调整机制
S=*rWh8)%< adjustment of loss 亏损调整
7LbBS:@3z_ adjustment process 调整过程；调整程序
hQv~C4Wfrf adjustment range 调整幅度
O TY9Q administered exchange rate 受管制汇率
Usx8
U Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
xrs?"]M[ administration expenses 行政费用
:<r.n
" administration fee 手续费；行政费
]6bh #N;. administration in bankruptcy 破产管理
+mIO*UQi administration order 遗产管理令
. K s%ar administrator 管理人；遗产管理人
L'iENZ I$ administrator of the estate 遗产管理人
Gb4k5jl admission of debt 债项承认书
@G@,)`p4? admission of proof 接纳债权证明
kj{z;5-dl advance 放贷款项；垫付款项；预支款项；预付款项
m mE\=i ~ advance account 暂支帐目；预付款帐户
omevF>b; advance compensation 预付补偿金
MqDz cB] advance from shareholder 股东垫款
*<c, x8\s9 advance pending reimbursement 预支以待日后付还
0Ihp`QGU: advanced economy 先进经济体系
o$)pJ#";F advancement 预付；预付财产
*](maF~%C advances warrant 垫款令
'[Ap/:/UY advancing 贷出
x 1VBO.t=* adverse balance 逆差
d}2tqPy a adverse exchange 逆汇
CoO.. advertisement addressed to shareholders 在报章刊登的致股东通告
gi\2bzWkbX advice for collection 托收通知书
:m #[V7
advice of drawing 提款通知书；汇票通知书
c>!zJA B advice of payment 付款通知
*-'u(o Advisory Committee [Securities and Futures Commission]
@~,&E*X! . 谘询委员会〔证券及期货事务监察委员会〕
1zqIB")s> Advisory Committee on Diversification 经济多元化谘询委员会
lI~T>Lel2 affidavit 誓章；遗产申报誓章
ZfsM($|a affidavit of no receipt 述明无收款的誓章
jM]B\cvN affiliate 联号；联营公司；附属公司
h8B:}_Cu affiliated company 附属公司；联号；联营公司
FOV%\=Hl affirmation [estate duty] 非宗教式宣誓〔遗产税〕
C-O~Oi l affordability 负担能力
$a.fQ< ,\X African Development Bank [AfDB] 非洲开发银行
k<(G)7'gm after-acquired property 事后取得的财产
lQ(I/[qVd after-hours dealing 市后交易
-5B>2K F after-tax profit 税后盈利；税后利润；税后溢利
X67^@~l agency agreement 代理协议
Aj#bhv agency expenses 代理机构的开支
X$Eg(^L a agency fee 代理费
cLhHGwX=x Agency Law 《代理法》
q#s:2#= agent 代理人；承销人
%Z_/MNI agent of company 公司代理人
6Y9F U agent's fee 代理人费；经纪费
,\8F27 aggregate 总计；总数；总体数字
gCfAy=-,V aggregate amount 总款额；总额
m.!n|_}] aggregate assets and liabilities 总体资产与负债
Qf|x]x*5 aggregate at constant price 按固定价格计算的总体数字
mqe83 k% aggregate demand 总需求
.\)`Xj[? aggregate gross position 总持仓量
2MY-9(no aggregate limit 总限额
F/ O5Z?C? aggregate of salaries tax 合计薪俸税
kd55y aggregate performance 总体表现；总体业绩
qV]p\/a. aggregate supply 总体供应
E0HXB1" aggregate surplus 总盈余
ja !K2^ aggregate total 整体总额
o E/g) m% aggregate value 总值；合计价值
),cozN=NM aggregated basis 合计基准
@ByD= aggregated net chargeable income 合计应课税入息实额
v 3\
| aggregation 合并计算；合计；总和
B\^myg4 aggregation of incomes of husband and wife 夫妇入息合并计算
)c*NS7D~f aggregation of property 财产的总和
T<XGG_NOl agio 差价；贴水
8k [=$Ro Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
8 [v9|r Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
y950Q%B] 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
GO&~)Vh&7 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
b^s978qn# 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
>I*)0tE Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
={g.Fn(_ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
nUb0R~wr$G agreement for a settlement 授产协议
w1 ;:B%!H agreement for assignment 转让协议
f
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z3- A2#c agreement for sale and purchase 买卖协议
j}s<Pn% 4 agreement for the payment of interest 支付利息协议
''D\E6c\ agreement for the repayment of money 还款协议
yBKEw(1 agreement of reinsurance 再保险协议
AUk -[i Agricultural Bank of China 中国农业银行
~V34j: air passenger departure tax 飞机乘客离境税
py|ORVN(Z Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
z3Id8G&> airport tax 机场税
@~p;.=1]F alcohol duty 酒精税
y-#{v.|L alienation 让与；让渡；转让
k ]>1@t alimony 生活费；赡养费
ke\gzP/ All Ordinaries Index [AOI] 所有普通股指数
"R< c all risks 全险；综合险
4C:-1gu7 All Sales Record for Stock Market 《股票市场成交报告》
l 7T@<V Allied Capital Resources Limited 新联财务有限公司
j(xVbUa all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Budo9z_w allocation letter 拨款信件
I}^Q u0 ub allocation of fund 分配款项；预留款项
r ,cz
yE/ allocation of profit 利润分配；溢利分配
xgp 6lO [ allocation warrant 拨款令
etw.l~ y allotment 分配；配股
K%jh 6c8 allotment notice 股份配售通知；配股通知
I N^dJ^1+ allotment of shares 股份分配
OkNBP 0e} allowable 可获宽免；免税的
^+ J3E4 allowable business loss 可扣除的营业亏损
=`st1K allowable expenses 可扣税的支出
;bYS#Bid{V allowance 免税额；津贴；备抵；准备金
qQN|\u+co allowance for debts 债项的免税额
%m/W4Nk allowance for depreciation by wear and tear 耗损折旧免税额
FH3^@@Y% allowance for funeral expenses 殡殓费的免税额
t GS>f>i allowance for inflation 为通货膨胀而预留的款项；通胀准备金
o|en"?4 allowance for repairs and outgoings 修葺及支出方面的免税额
!#[B#DZc( allowance to debtor 给债务人的津贴
|7CF m alteration of capital 资本更改
0%(.$c>: f alternate trustee 候补受托人
/`kM0=MM a amalgamation 合并
OK] _.v} ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
rbt/b0ET ambit of charges 征税范围；收费范围
DYf3>xh>xb amended valuation 经修订的估值
(J6>]MZ#) American Commodities Exchange 美国商品交易所
/}\Uw American Express Bank Limited 美国运通银行
y 1 qJ American Stock Exchange 美国证券交易所
faIHmU amortization 摊销
_8 C:Md` amount due from banks 存放银行同业的款项
{,X}Btnwp amount due from banks abroad 存放海外银行同业的款项
F[@M? amount due from holding companies 控股公司欠款
)lh Pl amount due from local banks 存放本港银行同业的款项
#@UzOQ> amount due to banks 银行同业的存款
aam6R /4 amount due to banks abroad 海外银行同业的存款
S"<"e\\}"_ amount due to holding companies 控股公司存款
?9Hs,J amount due to local banks 本港银行同业的存款
1 !8
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X~2L amount for note issue 发行纸币的款额
b #
| amount of bond 担保契据的款额
gm8 FmjZtf amount of consideration 代价款额
'kb|! amount of contribution 供款数额
rYI7V? amount of indebtedness 负债款额
K@<%Vc>L( amount of principal of the loan 贷款本金额
3;% dn \
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360b`zS amount of share capital 股本额
."u
DM< amount of sums assured 承保款额
9ao GptgN amount of variation 变动幅度
h_y;NB(w amount of vote 拨款数额
$ S'~UbmYU amount payable 应付款额
=O
o4O CF2 amount receivable 应收款额
7[I% UP Amsterdam Stock Exchange 阿姆斯特丹证券交易所
'$0~PH& analysis 分析
w D}g\{P ancillary risk 附属风险
/id rb c annual account 周年帐目；周年帐目报表；年度决算；年结
5jey%)= annual accounting date 年结日期
s( 0"r. annual allowance 每年免税额；年积金；年度津贴；年津
Hx?OCGj=S* annual balance 年度余额
yx\I&\i annual disposable income 每年可动用收入
pNNvg,hS8 annual estimates 周年预算
))xP]Mu v annual fee 年费
7x ''V5*j annual general meeting 周年大会
/%{Qf annual growth rate 年增率；每年增长率
"8l& m6`U- annual long-term supplement 长期个案每年补助金
i_{b *o_an annual pensionable emolument 可供计算退休金的年薪
j3 Ps<< eA annual report 年报
E[a|.lnV Annual Report on the Consumer Price Index 《消费物价指数年报》
_ `~\zzUZ annual return 周年报表；周年申报表；每年报税表格
ZnNl3MKV Annual Return Rules 《周年报表规则》
1m4Xl%KS> annual review of consumer prices 每年消费物价回顾
(x!Tb2mlk annual roll-forward basis 逐年延展方式
;r3Xh)k; annual salary 年薪
e. '6q
($3 annual statement 年度报表；年度决算表
!mIr_d2" Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
7^FJ+gN8b annuitant 年金受益人
MO-7y p:K annuity 年金
}UzRFIcv annuity contract 年金合约
Ad)::9K?J annuity on human life 人寿年金
6 k+4R< antecedent debt 先前的债项
W lHK ante-dated cheque 倒填日期支票
Wi2Tg^ anticipated expenditure 预期开支
> }fw7 X anticipated net profit 预期纯利
GX#SCZ&}C anticipated revenue 预期收入
y!u=]BE
anti-inflation measure 反通货膨胀措施
J ?^R 1 anti-inflationary stance 反通货膨胀立场
xcM*D3 apparent deficit 表面赤字
6d{&1-@> apparent financial solvency 表面偿债能力
(iJ9ekB apparent partner 表面合伙人
xe@11/F application for personal assessment 个人入息课税申请书
Vo`,|3 ^ application of fund 资金应用
4S1\5C9 application to release as liquidator and to destruct the books of accounts and documents
E (-@F%Q 申请免除清盘人职务及毁灭帐簿与文件
"n%0L4 J appointed actuary 委任精算师
Ql]+,^kA@ appointed auditor 委任核数师；委任审计师
~]V}wZt>h appointed trustee 委任的受托人
BI|YaZa+p appointer 委任人
:lE_hY apportioned pro rata 按比例分摊
TsF>Y ""*M apportionment 分配；分摊
UfSqiu Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
TjY-C m apportionment formula 分摊方程式
Kd!.sB/% apportionment of estate duty 遗产税的分摊
2Fc>6]:* appraisal 估价；评估
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qFA appreciable growth 可观增长
,GUO q!z appreciable impact 显着影响
C3:CuoE X appreciable increase 可观增长
EWC{896, appreciation 增值；升值
U["-`:>jfp appreciation against other currencies 相对其他货币升值
DkJ "#8Yl= appreciation of the exchange value of Hong Kong dollar 港元汇值上升
B&rw R/d appreciation tax 增值税
jxqKPMf>@% appropriation 拨款；拨用；拨付
x%RG>),U appropriation account 拨款帐目
@Yj+ u2! Appropriation Bill 拨款法案
yllEg9 L0z appropriation-in-aid system 补助拨款办法
W|C ZA approved assets 核准资产
O6"S=o& approved basket stock 认可一篮子证券
6%a: ^f] approved budget 核准预算
*bSx obn approved charitable donation 认可慈善捐款
<c.8f;1F approved charitable institution 认可慈善机构
gGE&}EoLU approved currency 核准货币；认可货币
P$# {a2 approved estimates 核准预算
SX]uIkw approved estimates of expenditure 核准开支预算
!g7lJ\B approved overseas insurer 核准海外保险人
1LVO0lT approved overseas trust company 核准海外信托公司
+x]3 - s approved pooled investment fund 核准汇集投资基金
H;c3 x" approved provident fund scheme 认可公积金计划
vf;&0j&` approved provision 核准拨款
TD-o-*mO approved redeemable share 核准可赎回股份
]x5+v0 approved regional stock 认可地区性证券
Xkp?)x3~X approved retirement scheme 认可退休金计划
Sp /<%+2( approved subordinated loan 核准附属贷款
zVvL! arbitrage 套戥；套汇；套利
* ry}T= arbitrageur 套戥者；套汇者
-g B9476- arbitrary amount 临时款项
sR;u#" . arrangement 措施；安排；协定
6~^ M <E arrears 欠款
|*( R$t X arrears of pay 欠付薪酬
Mq jdW arrears of revenue 逾期未收税款；逾期未收的帐项
L%HFsuIO- articles of association 组织章程；组织细则；组织章程细则
@p<t JR"M Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
{Jc.4 9 ascertainment of profit 确定利润
UvF5u(o "Asia Clear" “亚洲结算系统”
8(>2+#exw Asia Commercial Bank Ltd. 亚洲商业银行有限公司
2 9#jKh Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
N?2C*|%f Asian Development Fund [ADF] 亚洲发展基金
u'; 9zk/$ Asian dollar bond 亚洲美元债券
T#GT Nk!v Asian dollar market 亚洲美元市场
u*$]B x Asian dollar rate 亚洲美元利率
=K <`nF0 w Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
F %IvgXt5 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
fj97_Q= asked price 沽盘；喊价；索价；卖方报价
hn=tSlte assessable income 应评税入息
-*$ s ;G# assessable loss 应评税亏损
Zo< j"FG assessable profit 应评税利润
hQ ( 84u assessable value 应评税值
t76 B 0L{ assessed profit 估定利润
^X;p8 uBo assessed value 经评估价值
6aKfcvf & assessment 评税；评定；估价；评税单
G@zJf)u} assessment number 评税编号；估价编号
fS$;~@p assessment of additional tax 补加税评税
:i>If:>g assessment of performance 业绩评估；实绩评价
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4;R Assessor 评税主任
=Q *x=}NH asset price bubbles 资产价格泡沫
s#H_ QOE asset-backed securities 具资产保证的证券
0.[tEnLZ assets accretion 资产增值
qLV3Y?S!L assets and liabilities 资产与负债
VWK%6Ye0 assets betterment statement 资产递增表；资产改进表
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* assets lending 实物放款；有抵押贷款
FfNUFx2N assets of the company passing on the death 死者去世时转移的公司资产
_tRRIW"Vx" assets pledged as security for liabilities 用作负债抵押的资产
n J}@9v F/ assets portfolio 资产投资组合
H[R X~Xk2E assets price 资产价格
8n35lI (
[ assets quality 资产质素
C6'K)P[p assets realization 资产变现
e}+Zj '5 assets refinancing arrangement 资产再集资安排
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assets securitization 资产证券化
h [@}} 6 assets situated outside Hong Kong 在香港以外地方的资产
Lp) P7Yt- assets stripping 削减资产；拆卖资产
66-tNy assets value 资产值
`|2g &Vn assignee 承让人
AsI\# wL) assignment 转让；转让书；转让契
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aq3 assignment of interest 权益转让
2ck0k ,WP assignment of letters patent and trade mark 专利证书及商标转让
Ab6R ?mUM assignment of property 物业转让；物业转让书
2ZEDy QM assignment right 转让权
bXSAZW f assignor 转让人
[1nUq!uTm associate 有联系的人；有关连人士；相联者；合伙人；联系人
Mc&Fj1h5 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
J7Mbv2 D associate member 附属会员
IN75zn*% associated body corporate 相联法人团体
T je(hnN associated company 相联公司；联属公司
-3u ;U, } associated corporation 相联法团
<eZ*LK? Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Iz[ohn!f 公认会计师公会〔英国〕
6 {quO# ! Association of Futures Exchange Brokers 香港期货经纪协会
GvZ[3GT Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
pI_dV44W association of underwriters 承保人组织
L{ rd', assumption of control 接管
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Z7$d assurance 担保；保险；转易；转易书
/;k Sa}"Q assurance of interest 权益的转易
)<lQJ#L86a at 19XX price 按一九ＸＸ年价格计算
bct8~dY at a discount 按赔价计算；按贴水价格计算；打折扣
RO@=&3s at a premium 按溢价计算；按升水价格计算
MdN0 Y@Ll at call 通知付款；按通知
FGzKx9I9 at constant market price 按固定市价计算
2;(+]Ad< at constant price 按固定价格计算
w+wtr[;wwL at cost 按成本计算
d<6m _! L at current market price 按当时市价计算；按现时市价计算
CXi[$ nF3 at current price 按当时价格计算；按现时价格计算
md,KRE at factor cost 按要素成本计算；按生产要素成本计算
A $i^/hJs at money-of-the-day price 按付款当日价格计算
7Ie=(x8): at or better 按指定或较佳价位〔买卖指令〕
LmytO$?2( at par 按面值计算；平价
fm L8n<1 at sight 见票即付
d8iq9AP\o at the close 按收市盘
6bPl(.(3 at the opening 按开市盘
S9{A}+"K attestation 见证；见证条款
jtUqrJFlQ at-the-money option 平价期权
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attorney 受权人；受托代表人
{ PR "}x attornment 新拥有人承认书
r zs-c ? attributable profit 可归属利润
)xi u
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}V[ORGzox Auckland Stock Exchange 奥克兰证券交易所
l6 L?jiTl_ auction 拍卖
PQp =bX, auctioneer 拍卖商
h-kmZ<p|^ audit 审计；核数
QYi4A "$` Audit Commission 审计署
Tw7] Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Q'qX`K+@` 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〕
AVm+
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YN+vk}8 < Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
a{@}vZx>3 audited account 审计帐目；经审计的帐目
050,S`%<g8 audited annual account 经审计的周年帐目
tHAe audited balance sheet 经审计的资产负债表
L ^r & .N\ auditor 核数师；核数主任；审计师
;s;3cC! auditor's certificate 核数师证明书；审计师证明书
xW]65iav auditor's report 核数师报告；审计师报告
xK_oV+ Aussie bond 澳元债券
^,#m y<{ austerity budget 紧缩预算
!JyY &D~` Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
]jYFrOMy4S Australia All Ordinaries Index 澳洲所有普通股票指数
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2GSZ` Australian Dollar [AUD] 澳元
tJybR"NQ Australian Options Market 澳大利亚期权市场
tbWf m5 $ Australian Securities Commission 澳洲证券事务监察委员会
{VKFw=$8 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
]A x z}: Australian Stock Exchange 澳大利亚证券交易所
EY:IwDA.} Austrian Schilling [ATS] 奥地利先令
*AYq :n6 authentication 认证；鉴证
""Da 2Md authority to purchase 委托购买证；委购书
;1s+1G}_z authorization 认可；核准；授权；授权书
z:@:B:E authorization by direction 指示授权
{}$Zff authorization by instruction 指令授权
0|J_'-< authorization by warrant 令状授权
7}g4ePYag authorization of unit trust 单位信托的认可
|Fi5/$S. authorized agent 指定代理人
1`YU9? authorized capital 法定资本
(0B?OkQ authorized clerk 出市员
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; authorized dealer 认可交易商
XbqMWQN* authorized financial institution 认可财务机构
]8}51 y8 authorized fund 认可基金
o<G#%9j authorized fund house 获授权的基金公司；认可基金公司
"VZXi_P authorized institution 认可机构
o8Gygi5 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Dnl<w<}ZU: authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Pc_aEBq authorized insurer 获授权保险人；获认可承保人
76wNZv) 9 authorized investment 特准投资项目
}f]Y^>-Ux authorized person 获授权人
Z &Ciy n authorized representative 获授权代表
5nUJ9sqA authorized share capital 法定股本
/("7*W 2 automated quotation system 自动报价系统
;8eKAh Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
MUAs(M; 自动交易系统〔香港期货交易所有限公司〕
,wwO0,"y7 automatic adjustment mechanism 自动调整机制
kQ lU.J>^ automatic adjustment system 自动调整系统
dH!z<~ Automatic Clearing House 自动票据交换所
An$2='=/ automatic exchange rates accumulation system 自动化汇率累集系统
xC,x_:R` Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
s4~[GO6> automatic teller machine [ATM] 自动柜员机
Vv45w#w; autopay 自动转帐
5,pNqXR p available assets 可用资产
l6y}>] available fiscal reserve 现存财政储备
PO`p.("h available profit 可用利润
nuXL{ tg6 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
QYboX~g~p average 平均；平均数；海损
=29IHL3 average basic salary 平均基本薪金
MDU#V average consumer expenditure 平均消费开支；一般消费开支
?%h$ deJ average cost 平均成本
68Gywk3]=u average cost of land production 增辟土地平均成本
_ i}W1i average daily turnover 平均每日成交额
l2qvYNMw average daily wage rate 平均每日工资率
N,c!1: b average expenditure pattern 平均开支模式
D2?H"PH average growth rate 平均增长率
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$,y-;$ average net fixed assets 固定资产平均净值
nUOi~cs average of relatives 相对价格平均数
L%T(H< G average price 平均价格
.VCY|KZ average propensity to consume 平均消费倾向；一般消费倾向
pA 6KiY & average propensity to save 平均储蓄倾向；一般储蓄倾向
EUi 70h + average rate 平均率
yQE'!m average revenue 平均收入；平均收益
MQQm3VaKS average stock 平均库存；平均存货
]x r0] average yearly rent 平均年租
W&IG,7tr avoidance of double taxation 避免双重课税
r<ucHRO# avoidance of tax 避税
