A:
puK /;nns A share Ａ股；甲类股份
Za'}26 abatement of tax 减税；减扣免税额
$`txU5#vs ABN AMRO Bank N.V. 荷兰银行
#4{9l
SbU above-the-line expenditure 线上项目支出；经常预算支出
+.|8W !h`1 above-the-line receipt 线上项目收入；经常预算收入
3M[5_OK ABSA Asia Limited 南非联合亚洲有限公司
rlSflcK\\( absolute change 绝对数值变更
|c:xK{Ik absolute expenditure 实际开支
~c|{PZ9U absolute guideline figure 绝对准则数字
AUwIF/>F(] absolute interest 绝对权益
fHacVj J absolute order of discharge 绝对破产解除令
4Dv42 fO absolute profit margin 绝对利润幅度
ILT.yxV absolute value 实值；绝对值
5uD'Kd$H absolutely vested interest 绝对既得权益
J-Wp hc!m absorbed cost 已吸收成本；已分摊成本
cp 5 absorption 吸收；分摊；合并
F}4j m,w absorption rate 吸收率；摊配率；分摊率
Y -G;;~ ACB Finance Limited 亚洲商业财务有限公司
htHnQ4Q acceptable form of reciprocity 合理的互惠条件
ZJ}|t acceptable rate 适当利率；适当汇率
" uD^1'IW2 acceptance agreement 承兑协议
Zl7m:b2M acceptance for honour 参加承兑
ym6 gj#2m acceptor 承兑人；接受人；受票人
QE~#eo acceptor for honour 参加承兑人
wIK&EGQ accident insurance 意外保险
[ FNA: Accident Insurance Association of Hong Kong 香港意外保险公会
[( /IV+ accident insurance scheme 意外保险计划
A!p70km2 accident year basis 意外年度基准
Y?V>%eBu accommodation 通融；贷款
]F1ZeAh5 accommodation bill 通融票据；空头票据
S<DS|qOo accommodation party 汇票代发人
X] v.Yk=wu account balance 帐户余额；帐户结余
P*6&0\af| account book 帐簿
M UqV$#4@I account collected in advance 预收款项
(C!33s1 account current book 往来帐簿
/@f3|L<1@V account of after-acquired property 事后取得的财产报告
] z 5gC`E0 account of defaulter 拖欠帐目
Hv< jf38 account payable 应付帐款
5Y(f7,JX account payee only [A/C payee only] 只可转帐；存入收款人帐户
qY%{c-aMA account receivable 应收帐款
TkV*^j 5 account receivable report 应收帐款报表
y3pr(w9A account statement 结单；帐单；会计财务报表
&#qy: account title 帐户名称；会计科目
~U_,z)<`)c accountant's report 会计师报告
Qh@A7N/L Accountant's Report Rules 会计师报告规则
e X q}0-*f accounting and auditing procedure 会计与审计程序；会计与核数程序
kV3Zt@+ Accounting Arrangements 《会计安排》
/WE1afe_R accounting basis 会计基础
l} UOg
accounting by Official Receiver 破产管理署署长呈交的帐目
K;#9:
Z^+ Accounting Circular 《会计通告》
XV*uu "F accounting class 会计类别
.+Fh,bNYK accounting date 记帐日期；会计结算日期
d=8q/]_p accounting for money 款项核算
u7kw/_f Accounting Officer 会计主任
oN
" /w~ accounting period 会计报告期；会计期
tQrkRg(E: accounting policy 会计政策；会计方针
j?'It`s accounting practice 会计惯例
K(B|o6[ accounting principle 会计准则
gv,8Wo accounting record 会计记录
:,BKB*a\ accounting report 会计报告
l*z.20^P Accounting Services Branch [Treasury] 会计事务部〔库务署〕
>6"u{Qmr Accounting Society of China 中国会计学会
q$ 6 Tb accounting statement 会计报表
-P|st;?# accounting system 会计制度；会计系统
6zJfsKf$ accounting transaction 会计事项；帐务交易
I:G4i}mA accounting treatment 会计处理
L/n? 1'he accounting year 会计年度
2q ,> *B? accretion 增值；添加
#iAEcC0k5 accrual 应计项目；应累算数目
Wf>scl `s accrual basis 应计制；权责发生制
h$~ \to$C accrual basis accounting 应计制会计；权责发生制会计
?\NWK p accrue 应累算；应计
#Jqa_$\. accrued benefit 应累算利益
Q`7.-di accrued charges 应计费用
?O <D&CvB accrued cumulative preference share dividend 应累算的累积优先股股息
&p#$}tm accrued expenses 应累算费用
v\:P _J accrued interest payable 应付利息；应计未付利息
@>sZ'M2mq accrued interest receivable 应收利息；应计未收利息
1O,<JrE+- accrued right 累算权益
V,qc [*_3 accruing profit 应累算的利润
mh=YrDU+L accumulated fiscal reserve 累积财政储备
2RC|u?+@ accumulated profit 累积利润；滚存溢利
8RJ^e[?o( accumulated reserve 累积储备
KWH l+p L accumulation of surplus income 累积收益盈余
q2C._{ 0' acquired assets 既得资产
`c~J&@| acquisition 收购；购置；取得
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`0m[* acquisition cost 购置成本
o 0'!u acquisition expenses 购置费用
k2cC:5Xf3 acquisition of 100% interest 收购全部股权
(+ibT;!] acquisition of control 取得控制权
>2w^dI2 acquisition of fixed assets 购置固定资产
:7-2^7z) acquisition of shell “买壳”
xLmgr72D acquisition price 收购价
5g(`U+ ,*( act of God 天灾
&?xZ Hr` acting partner 执事合伙人
]1 (G:h\ active market 买卖活跃的市场；交投畅旺的市场；旺市
-*T<^G;rK active partner 积极参与的合伙人
d`+@
_)ea active trading 交投活跃
O^,%V{]6\ actual circulation 实际流通
M$0-!$RY actual cost 实际成本
_#]/d3*Z} actual expenditure 实际开支；实际支出
lEe<! B$d" actual income 实际入息；实际收入；实际收益
A\v(!yg actual market 现货市场
@ = M:RA actual price 现货价；实际价格
swh8-_[ c/ actual profit 实际利润
OEFAL t actual quotation 实盘；实际价位；实际报价
H<`<5M 8 actual year basis 按实际年度计算
;9rS[$ ^$O actuals 实货
"bC1dl< actuarial investigation 精算调查
k6?;D_dm actuarial principle 精算原则
[R~ `6 actuarial report 精算师报告
nPU=n[t8O Actuarial Society of Hong Kong 香港精算学会
J*} warf& actuarial valuation 精算师估值
s}3`%?,6y actuary 精算师
L d;))e ad referendum agreement 暂定协议；有待覆核的协定
q Xw^y ad valorem duty 从价税；按值征税
Ob#d;F ad valorem duty system 从价税制
uVn"'p- ad valorem fee 从价费
OmR) W ' ad valorem tariff 从价关税
X5gI'u additional allowance 额外免税额
p2/Pj) 2 additional amount for unexpired risk 未过期风险的额外款额
TC+L\7 additional assessable profit 补加应评税利润
ZcLW8L additional assessment 补加评税
WQ1~ 9# additional commitment 额外承担
rV0X*[]J> additional commitment vote 额外承担拨款
t/57LjV additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
}pMd/|A, additional dependent parent allowance 供养父母额外免税额
9 cwy;a u additional provision 额外拨款
Z=&cBv4Fs additional stamp duty 附加印花税
F?B`rw@xr additional tax 补加税罚款；补加税款
Qmg2lP.) Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
^f%hhpV@ adjudged bankrupt 被裁定破产
Sb& $ xWL adjudicated bankrupt 裁定破产人
zY=eeG+4s adjudication fee 裁定费；评定印花税额手续费；评估契据费
>3Mz s AH\ adjudication of bankruptcy 裁定破产；宣告破产
y`| 86`
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,&5\` adjusted actual 经调整的实数；调整后的实数
R#^.8g)t adjusted current assets 经调整的流动资产；调整后的流动资产
[PW\l+i adjusted figure 经调整的数字；调整后的数额
%A^V@0K3 adjusted liabilities 经调整的负债；调整后的负债
15X.gx adjusted loss 经调整的亏损；调整后的亏损
NlG~{rfI 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
~ ]_U!r[FA adjusted profit 经调整的利润；调整后的利润
Ump$N# adjusted surplus 经调整的盈余额；调整后的盈余额
gZHuyp(B adjusted value 经调整的价值；调整后的价值
%Y:"5fH adjustment 调整；修订；理算〔保险〕
j
LS<S_` adjustment centre 调剂中心
S 4hv7.A adjustment lag 调整过程的时间差距；调整时差
!5}u \ adjustment mechanism 调整机制
P\lEfsuR adjustment of loss 亏损调整
T{:~v+I= adjustment process 调整过程；调整程序
$"P[nNW3 adjustment range 调整幅度
DQ*T2 *L administered exchange rate 受管制汇率
.;$Ub[ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
kR,ry:J- administration expenses 行政费用
8%ea(|Wjg administration fee 手续费；行政费
(& UQ^ administration in bankruptcy 破产管理
F!_8?=| administration order 遗产管理令
``?79 MJ5 administrator 管理人；遗产管理人
Nm7YH@x*o administrator of the estate 遗产管理人
Z)^1~!w0 admission of debt 债项承认书
l{o,"P" admission of proof 接纳债权证明
LpYG!K l advance 放贷款项；垫付款项；预支款项；预付款项
{T L.2 advance account 暂支帐目；预付款帐户
[(rT,31cW advance compensation 预付补偿金
s W^e D; advance from shareholder 股东垫款
/2.}m`5 advance pending reimbursement 预支以待日后付还
K8bKTG \ advanced economy 先进经济体系
=f/CBYNw@V advancement 预付；预付财产
2t[P-on advances warrant 垫款令
N xW
Dw advancing 贷出
}B e;YIhG adverse balance 逆差
h0O t>e" adverse exchange 逆汇
ZO#f )>s2 advertisement addressed to shareholders 在报章刊登的致股东通告
E#!tXO&, advice for collection 托收通知书
kfV}ta'^S advice of drawing 提款通知书；汇票通知书
.<Rw16 O advice of payment 付款通知
qeUT]*
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QJ,[K _ 谘询委员会〔证券及期货事务监察委员会〕
5(=5GkE)> Advisory Committee on Diversification 经济多元化谘询委员会
9,wD affidavit 誓章；遗产申报誓章
4^Y{ BS fF affidavit of no receipt 述明无收款的誓章
7M/v[dwL affiliate 联号；联营公司；附属公司
Cvp!(<<gK affiliated company 附属公司；联号；联营公司
3%[;nhb A7 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
SNJSRqWL/ affordability 负担能力
dM=45$\q African Development Bank [AfDB] 非洲开发银行
J6I:UML after-acquired property 事后取得的财产
[} zzG@g,J after-hours dealing 市后交易
kz\ Ss|jl after-tax profit 税后盈利；税后利润；税后溢利
\47djmG- agency agreement 代理协议
y '[VZ$^i agency expenses 代理机构的开支
Gl"|t't( agency fee 代理费
N<PDQ Agency Law 《代理法》
0MI4"< agent 代理人；承销人
.0 Kc|b=w agent of company 公司代理人
Uc;~ q-??# agent's fee 代理人费；经纪费
K0YQ b&*k aggregate 总计；总数；总体数字
m{;j
r< aggregate amount 总款额；总额
p9>1a j2a aggregate assets and liabilities 总体资产与负债
k5%W8dI aggregate at constant price 按固定价格计算的总体数字
B[,AR"#b aggregate demand 总需求
BPuu m aggregate gross position 总持仓量
\i'Z(1 aggregate limit 总限额
M>_ vsI^I' aggregate of salaries tax 合计薪俸税
k-Yli21-/| aggregate performance 总体表现；总体业绩
'eo/"~/*w aggregate supply 总体供应
; ,}Dh/&E aggregate surplus 总盈余
Z%Fc
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5%%e$o+ aggregate value 总值；合计价值
4`B3 Kt`o aggregated basis 合计基准
_ a#k3r aggregated net chargeable income 合计应课税入息实额
} J[Z)u aggregation 合并计算；合计；总和
`/O AgV"` aggregation of incomes of husband and wife 夫妇入息合并计算
^)y8X.iO aggregation of property 财产的总和
Y b=77(Q V agio 差价；贴水
3=Q:{ 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》
=%B5TBG Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
5-hnk'
~ 《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》
Z)}UCi+/". Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
r7,}"Pl 《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》
e\em;GTy Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
.* )e24` 《香港政府和大韩民国政府关于相互促进和保护投资协定》
0NeIQr1N_ agreement for a settlement 授产协议
*`q?`#1&&. agreement for assignment 转让协议
", p5}}/ agreement for sale 售卖协议；买卖协议
Sv_Nb > agreement for sale and purchase 买卖协议
o "6
2 ~ agreement for the payment of interest 支付利息协议
N=PSr 4 agreement for the repayment of money 还款协议
EE^x34&= agreement of reinsurance 再保险协议
vc :% Agricultural Bank of China 中国农业银行
/&c2O X|Z air passenger departure tax 飞机乘客离境税
)n]" ~I^ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
o 1vK2V airport tax 机场税
5X f]j=_ alcohol duty 酒精税
_ 6SAU8M, alienation 让与；让渡；转让
v \[+ alimony 生活费；赡养费
Cyos * All Ordinaries Index [AOI] 所有普通股指数
kO5lLq E all risks 全险；综合险
cNbUr All Sales Record for Stock Market 《股票市场成交报告》
1ysQvz Allied Capital Resources Limited 新联财务有限公司
?-zuy US all-items index [Consumer Price Index] 总指数〔消费物价指数〕
&+n9T?+b allocation letter 拨款信件
En:>c allocation of fund 分配款项；预留款项
6`@b@Kd allocation of profit 利润分配；溢利分配
F"bz<{ allocation warrant 拨款令
S,j. ?u*! allotment 分配；配股
f S[-K?K allotment notice 股份配售通知；配股通知
@c- allotment of shares 股份分配
+fvD1xHI allowable 可获宽免；免税的
| UlG@Mn allowable business loss 可扣除的营业亏损
o@BV&| allowable expenses 可扣税的支出
xeL"FzF:V allowance 免税额；津贴；备抵；准备金
lLp,sN Aj allowance for debts 债项的免税额
H %c 6I allowance for depreciation by wear and tear 耗损折旧免税额
{zWR)o .= allowance for funeral expenses 殡殓费的免税额
{l)$9! allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Q6W![571; allowance for repairs and outgoings 修葺及支出方面的免税额
6Cz
O
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cT(6>@9@ alteration of capital 资本更改
+SR{ FF alternate trustee 候补受托人
43pe6 ^. amalgamation 合并
fd4C8>*7G ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
#1/~ eIEY ambit of charges 征税范围；收费范围
V^,eW! amended valuation 经修订的估值
gfs ;?vP American Commodities Exchange 美国商品交易所
\"1>NJn&k) American Express Bank Limited 美国运通银行
Z6rhInIY American Stock Exchange 美国证券交易所
@zC6` amortization 摊销
d\ 8v
VZ
amount due from banks 存放银行同业的款项
<)p.GAZ amount due from banks abroad 存放海外银行同业的款项
Lo~ ;pv v amount due from holding companies 控股公司欠款
1_<x%>zG amount due from local banks 存放本港银行同业的款项
59O-"Sc[ amount due to banks 银行同业的存款
s(nT7x +W amount due to banks abroad 海外银行同业的存款
b,^Gj]7 amount due to holding companies 控股公司存款
0|RofL&o amount due to local banks 本港银行同业的存款
?+))J~@t amount due to outport banks 外埠银行同业的存款
CVW T >M < amount for note issue 发行纸币的款额
+rJ6DZ amount of bond 担保契据的款额
."H;bfcL_ amount of consideration 代价款额
~L"$(^/ amount of contribution 供款数额
$'%GB $. amount of indebtedness 负债款额
QXZyiJX} amount of principal of the loan 贷款本金额
`XhH{*Q"X amount of rates chargeable 应征差饷数额
`B w]PO amount of share capital 股本额
"bIb?e2h9G amount of sums assured 承保款额
Bl*}*S PU amount of variation 变动幅度
~ %8P0AP amount of vote 拨款数额
]bJz-6u#: amount payable 应付款额
QJ3#~GYNr amount receivable 应收款额
"~5cz0
H3v Amsterdam Stock Exchange 阿姆斯特丹证券交易所
P{-- R\ analysis 分析
HJ]xZ83pC ancillary risk 附属风险
f4h~c annual account 周年帐目；周年帐目报表；年度决算；年结
u MEM7$o annual accounting date 年结日期
vY-CXWC 7 annual allowance 每年免税额；年积金；年度津贴；年津
a$ "nNm D? annual balance 年度余额
g5|~ i{"0 annual disposable income 每年可动用收入
o GRk/@ annual estimates 周年预算
)Cl>% 9 annual fee 年费
%+H _V1F annual general meeting 周年大会
Z-U u/GjB annual growth rate 年增率；每年增长率
l cie6'< annual long-term supplement 长期个案每年补助金
`UTPX'Vz annual pensionable emolument 可供计算退休金的年薪
d/bimQ annual report 年报
${Mz O i Annual Report on the Consumer Price Index 《消费物价指数年报》
x-m *p^} annual return 周年报表；周年申报表；每年报税表格
b)< W C$" Annual Return Rules 《周年报表规则》
SHX`/ annual review of consumer prices 每年消费物价回顾
.`}TND~ annual roll-forward basis 逐年延展方式
@"@|O>KJ annual salary 年薪
q1T)H2S annual statement 年度报表；年度决算表
-> rqr# 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
{5~h annuitant 年金受益人
n.&7lg^X annuity 年金
SO=gG 2E annuity contract 年金合约
w6i2>nu_O annuity on human life 人寿年金
ryVYY> *(K antecedent debt 先前的债项
oI;ho6y) ante-dated cheque 倒填日期支票
V
9Qt;]mQ anticipated expenditure 预期开支
E{<#h9=> anticipated net profit 预期纯利
t,?, T~#9 anticipated revenue 预期收入
2%s ZaM anti-inflation measure 反通货膨胀措施
(dq_ ,LI anti-inflationary stance 反通货膨胀立场
=/Gd<qz3 apparent deficit 表面赤字
u]Ku96! apparent financial solvency 表面偿债能力
6sBt6?_T apparent partner 表面合伙人
F:!6B b C application for personal assessment 个人入息课税申请书
B/wD~xC?x application of fund 资金应用
HG;;M6 application to release as liquidator and to destruct the books of accounts and documents
hOwb
申请免除清盘人职务及毁灭帐簿与文件
`(FjOd
K appointed actuary 委任精算师
gsbr8zwG, appointed auditor 委任核数师；委任审计师
C2}y#A I appointed trustee 委任的受托人
v>]g="5}8 appointer 委任人
WT'-.UX m apportioned pro rata 按比例分摊
)Ka-vX)D@ apportionment 分配；分摊
'4 *0Pw Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
DK74s apportionment formula 分摊方程式
w7Yu} JY^ apportionment of estate duty 遗产税的分摊
N1Vj;- appraisal 估价；评估
A0<g8pv appreciable growth 可观增长
$@L;j appreciable impact 显着影响
Voo'ZeZa appreciable increase 可观增长
nQ\` ] _C appreciation 增值；升值
SZF 8InyF appreciation against other currencies 相对其他货币升值
^2~ZOP $A appreciation of the exchange value of Hong Kong dollar 港元汇值上升
p A OKy appreciation tax 增值税
8"j $=T6;W appropriation 拨款；拨用；拨付
c["1t1G appropriation account 拨款帐目
6Qkjr</ Appropriation Bill 拨款法案
,^([aK appropriation-in-aid system 补助拨款办法
pG#tMec approved assets 核准资产
_ LHbP=B approved basket stock 认可一篮子证券
p(n0(}eVC' approved budget 核准预算
~6f/jCluR% approved charitable donation 认可慈善捐款
vwT1bw . approved charitable institution 认可慈善机构
J@2jx4 approved currency 核准货币；认可货币
Zi~. approved estimates 核准预算
ESCN/ocV approved estimates of expenditure 核准开支预算
[c3!xHt5O approved overseas insurer 核准海外保险人
#kv9$ approved overseas trust company 核准海外信托公司
8g0 #WV approved pooled investment fund 核准汇集投资基金
6TW< ,SM approved provident fund scheme 认可公积金计划
] `$6=) _X approved provision 核准拨款
IU8zi dn& approved redeemable share 核准可赎回股份
:^]Po$fl approved regional stock 认可地区性证券
$5i\D
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9WG=3!-@ approved subordinated loan 核准附属贷款
,/?J!W@m arbitrage 套戥；套汇；套利
AwZ@)0W y arbitrageur 套戥者；套汇者
$mPR)T arbitrary amount 临时款项
nLm 'a_ arrangement 措施；安排；协定
ZWCsrV*; arrears 欠款
a fa\6]m arrears of pay 欠付薪酬
*:CTIV5N0 arrears of revenue 逾期未收税款；逾期未收的帐项
!igPyhi,hl articles of association 组织章程；组织细则；组织章程细则
@&m [w'tn Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
NPH(v` ascertainment of profit 确定利润
FEk9a^Xyx "Asia Clear" “亚洲结算系统”
Xex7Lr & Asia Commercial Bank Ltd. 亚洲商业银行有限公司
6]1RxrAV Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
L ci? Asian Development Fund [ADF] 亚洲发展基金
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v![K Asian dollar bond 亚洲美元债券
<.ZIhDiE l Asian dollar market 亚洲美元市场
0XA\Ag\`G Asian dollar rate 亚洲美元利率
!f/K:CK| Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
v c: kY Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
eQ'E` S_d asked price 沽盘；喊价；索价；卖方报价
>Lcu assessable income 应评税入息
? X8`+`nh assessable loss 应评税亏损
f! +d*9 assessable profit 应评税利润
x<l 5wh assessable value 应评税值
WfO E I1 assessed profit 估定利润
z -? \ b^ assessed value 经评估价值
^VYR}1Mw assessment 评税；评定；估价；评税单
sccLP_#Z assessment number 评税编号；估价编号
. V!5Ui< assessment of additional tax 补加税评税
2?ue.1C assessment of performance 业绩评估；实绩评价
+O8[4zn&k Assessor 评税主任
bSIY|/d+ asset price bubbles 资产价格泡沫
GG#-x$jK asset-backed securities 具资产保证的证券
vE[d& b[ assets accretion 资产增值
vu.ug$T assets and liabilities 资产与负债
Aa9l-:R assets betterment statement 资产递增表；资产改进表
| d*<4-: assets lending 实物放款；有抵押贷款
r.?dT |A assets of the company passing on the death 死者去世时转移的公司资产
a0ms9%Y;Q[ assets pledged as security for liabilities 用作负债抵押的资产
pss ')YP. assets portfolio 资产投资组合
UT@Qo}: assets price 资产价格
t XzuP_0 assets quality 资产质素
L[ zTT\a assets realization 资产变现
S_sHwObFu| assets refinancing arrangement 资产再集资安排
iK4\N;H assets securitization 资产证券化
$D`Kz*/. assets situated outside Hong Kong 在香港以外地方的资产
OkRb3} assets stripping 削减资产；拆卖资产
w_U#z(W3l assets value 资产值
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_[9 assignee 承让人
S8v,' Cc assignment 转让；转让书；转让契
^X#)'\T assignment of interest 权益转让
Zdrniae
ah assignment of letters patent and trade mark 专利证书及商标转让
e[fld,s assignment of property 物业转让；物业转让书
i`i`Hu> assignment right 转让权
htYfIy{5 w assignor 转让人
m<n+1 associate 有联系的人；有关连人士；相联者；合伙人；联系人
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' Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
rv{ Wti[ associate member 附属会员
\/dOv [ associated body corporate 相联法人团体
AIP0PJI3 associated company 相联公司；联属公司
M7qg\1L associated corporation 相联法团
R Q 8"vF# Association of Chartered Certified Accountants [ACCA] [United Kingdom]
x6aVNH= 公认会计师公会〔英国〕
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\NG} Association of Futures Exchange Brokers 香港期货经纪协会
{U9{*e$= Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
bv7)[,i association of underwriters 承保人组织
V~Guw[RA assumption of control 接管
Vb\^xdL> assurance 担保；保险；转易；转易书
#pWy%U assurance of interest 权益的转易
r6D3u(kMb at 19XX price 按一九ＸＸ年价格计算
|xb;#ruR6 at a discount 按赔价计算；按贴水价格计算；打折扣
"vYjL&4h at a premium 按溢价计算；按升水价格计算
N8T.Ye N at call 通知付款；按通知
s|WcJV at constant market price 按固定市价计算
Qfj oHeG7 at constant price 按固定价格计算
]@_|A, ] at cost 按成本计算
>]B_+r0m^ at current market price 按当时市价计算；按现时市价计算
2X`t &zg at current price 按当时价格计算；按现时价格计算
7yG%E at factor cost 按要素成本计算；按生产要素成本计算
rXSw@pqZ& at money-of-the-day price 按付款当日价格计算
hB 'rkjt at or better 按指定或较佳价位〔买卖指令〕
C^?/9\
at par 按面值计算；平价
jz3f{~ at sight 见票即付
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JlM{N6+ at the close 按收市盘
Z%sTj6Th at the opening 按开市盘
nF- l4 = attestation 见证；见证条款
B8wGWZ@ at-the-money option 平价期权
5 -4 attorney 受权人；受托代表人
v%#@.D!) attornment 新拥有人承认书
af[dkuv attributable profit 可归属利润
ndyI sR attributable share value 可归属股份价值
./ tZ*sP: Auckland Stock Exchange 奥克兰证券交易所
JrxQ.,*i auction 拍卖
']!wc8m1" auctioneer 拍卖商
[$6YPM>Ee audit 审计；核数
;Gp9
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}w=|"a|, Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
a'q&[08 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〕
{h|kx/4{m audit review 帐目审查
CT\rx>[J.6 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
RSe a v audited account 审计帐目；经审计的帐目
n1x3q/~ audited annual account 经审计的周年帐目
Vf(..8 audited balance sheet 经审计的资产负债表
AO -~dV auditor 核数师；核数主任；审计师
aEEb1Y auditor's certificate 核数师证明书；审计师证明书
8VpmcGvc3 auditor's report 核数师报告；审计师报告
;5|d[r}k3 Aussie bond 澳元债券
p;%5 o0{1 austerity budget 紧缩预算
e[Z-&' Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
[IyC}lSW^- Australia All Ordinaries Index 澳洲所有普通股票指数
aYtW!+# Australian Dollar [AUD] 澳元
^c}kVQ\g3 Australian Options Market 澳大利亚期权市场
>YdL B@ Australian Securities Commission 澳洲证券事务监察委员会
8XCT[X Australian Society of Certified Practising Accountants 澳洲执业会计师公会
B0g?!.#23 Australian Stock Exchange 澳大利亚证券交易所
2Z9ck|L> Austrian Schilling [ATS] 奥地利先令
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3O39[ authentication 认证；鉴证
>kuu\ authority to purchase 委托购买证；委购书
Vo%ikR # authorization 认可；核准；授权；授权书
juWbd|ad" authorization by direction 指示授权
?>R(;B|ER authorization by instruction 指令授权
<\d`}A:& authorization by warrant 令状授权
}_}LaEYAo authorization of unit trust 单位信托的认可
c ? Zi/7 authorized agent 指定代理人
>2'A~?% authorized capital 法定资本
A/ Sj>Y1j authorized clerk 出市员
do l8O authorized dealer 认可交易商
qus %?B{b} authorized financial institution 认可财务机构
ubKp
P%Z authorized fund 认可基金
' v(b^x<ZS authorized fund house 获授权的基金公司；认可基金公司
wgQx.8 h> authorized institution 认可机构
:VR% I;g ; authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
=FAIbM>u authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Yru,YA
authorized insurer 获授权保险人；获认可承保人
*aYuuRx authorized investment 特准投资项目
6 ZXRb authorized person 获授权人
a!j{A?7Kw. authorized representative 获授权代表
Z0 c|; authorized share capital 法定股本
;t/KF" automated quotation system 自动报价系统
$F/xv&t Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
PmE 8O 自动交易系统〔香港期货交易所有限公司〕
<pFbm automatic adjustment mechanism 自动调整机制
xjYH[PgfX automatic adjustment system 自动调整系统
b-#oE{(\' Automatic Clearing House 自动票据交换所
FbCuXS=+` automatic exchange rates accumulation system 自动化汇率累集系统
FZ FPzH Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Lu71Qdu09 automatic teller machine [ATM] 自动柜员机
*y~~~ 'J/ autopay 自动转帐
7<*g'6JG[ available assets 可用资产
GG4FS available fiscal reserve 现存财政储备
NiVZ=wEp, available profit 可用利润
5z.Y } Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Xa g#ZT average 平均；平均数；海损
wO]H+t average basic salary 平均基本薪金
us U6, average consumer expenditure 平均消费开支；一般消费开支
%mS>v| average cost 平均成本
iML?`%/vN average cost of land production 增辟土地平均成本
MMQ\V (C average daily turnover 平均每日成交额
0Y!~xyg/ average daily wage rate 平均每日工资率
I#(?xHx
average expenditure pattern 平均开支模式
K:$G mV9o average growth rate 平均增长率
3my_Gp average net fixed assets 固定资产平均净值
A*kN
I average of relatives 相对价格平均数
*"V) h I5 average price 平均价格
QwnqysNx4 average propensity to consume 平均消费倾向；一般消费倾向
S`h yRw average propensity to save 平均储蓄倾向；一般储蓄倾向
#Fh:z4 average rate 平均率
=s:Z-*vy! average revenue 平均收入；平均收益
V|2[>\Cv average stock 平均库存；平均存货
-;YhQxxC}L average yearly rent 平均年租
h \6 t\_^\ avoidance of double taxation 避免双重课税
0<Rq avoidance of tax 避税
