A:
vsbD>`I A share Ａ股；甲类股份
pIvr*UzY abatement of tax 减税；减扣免税额
#D8u# 8Dz ABN AMRO Bank N.V. 荷兰银行
' n "n; above-the-line expenditure 线上项目支出；经常预算支出
\.MPjD above-the-line receipt 线上项目收入；经常预算收入
|\h< !xR ABSA Asia Limited 南非联合亚洲有限公司
} H9V$~}@- absolute change 绝对数值变更
$7&t`E)qY absolute expenditure 实际开支
WeS$ $:ro absolute guideline figure 绝对准则数字
P<R'S absolute interest 绝对权益
f:/"OCig absolute order of discharge 绝对破产解除令
@@+BPL l absolute profit margin 绝对利润幅度
)9V8&, absolute value 实值；绝对值
#}nDX4jI absolutely vested interest 绝对既得权益
8F T@TUFb absorbed cost 已吸收成本；已分摊成本
Ug^vVc) absorption 吸收；分摊；合并
bqm%@*fZo absorption rate 吸收率；摊配率；分摊率
Q r*7bE(a ACB Finance Limited 亚洲商业财务有限公司
+bc Jm acceptable form of reciprocity 合理的互惠条件
^$J.l+<h y acceptable rate 适当利率；适当汇率
1(m[L=H5> acceptance agreement 承兑协议
Nvj KB)J acceptance for honour 参加承兑
zFO#oW,D acceptor 承兑人；接受人；受票人
]*yUb-xY acceptor for honour 参加承兑人
sj% \ lq accident insurance 意外保险
hXP'NS`iv Accident Insurance Association of Hong Kong 香港意外保险公会
o<i\1<eI accident insurance scheme 意外保险计划
,V # r accident year basis 意外年度基准
&v&e- |r8; accommodation 通融；贷款
"I^pb.3 accommodation bill 通融票据；空头票据
k(3FT%p accommodation party 汇票代发人
sKGR28e account balance 帐户余额；帐户结余
\ t' ]Lf account book 帐簿
bc*CP0t| account collected in advance 预收款项
{s~t>R p+ account current book 往来帐簿
E9PD1ADR account of after-acquired property 事后取得的财产报告
"P8cgj C account of defaulter 拖欠帐目
] d Q account payable 应付帐款
bxF'`^En account payee only [A/C payee only] 只可转帐；存入收款人帐户
[X'u={ account receivable 应收帐款
{{e+t8J?? account receivable report 应收帐款报表
\={A%pA;@{ account statement 结单；帐单；会计财务报表
U
jB5Xks account title 帐户名称；会计科目
ZD`0(CkXb accountant's report 会计师报告
0^zp*u Accountant's Report Rules 会计师报告规则
Iq:
G9M accounting and auditing procedure 会计与审计程序；会计与核数程序
iig@ $
i# Accounting Arrangements 《会计安排》
($^=f }+ accounting basis 会计基础
$}Ky6sBnvO accounting by Official Receiver 破产管理署署长呈交的帐目
vS +E`[ Accounting Circular 《会计通告》
tJZ3P@ L accounting class 会计类别
~mu) Cw accounting date 记帐日期；会计结算日期
_J3 3u 3v accounting for money 款项核算
g.eMGwonTJ Accounting Officer 会计主任
qZ D P- accounting period 会计报告期；会计期
Tyt1a>! qA accounting policy 会计政策；会计方针
JAP4Vwj%j accounting practice 会计惯例
{x/)S* :Z accounting principle 会计准则
=9cN{&qf accounting record 会计记录
.
I#dR* accounting report 会计报告
!6DH6<HC Accounting Services Branch [Treasury] 会计事务部〔库务署〕
!ZT BiC5R Accounting Society of China 中国会计学会
*WZ?C|6+ accounting statement 会计报表
(eF "[,z accounting system 会计制度；会计系统
s
N|7 accounting transaction 会计事项；帐务交易
Sv|jR r' accounting treatment 会计处理
'7/c7m/$X< accounting year 会计年度
W)m\q}]FYz accretion 增值；添加
X1~ WQ?ww accrual 应计项目；应累算数目
k5]`: k6 accrual basis 应计制；权责发生制
vHxLn/ accrual basis accounting 应计制会计；权责发生制会计
b f-V Q7 accrue 应累算；应计
i[a1ij= accrued benefit 应累算利益
@DA.$zn& accrued charges 应计费用
=/L;}m)7 accrued cumulative preference share dividend 应累算的累积优先股股息
$VyH2+ jC accrued expenses 应累算费用
":,J<|O y accrued interest payable 应付利息；应计未付利息
o k<!/"RX$ accrued interest receivable 应收利息；应计未收利息
a;[=b p accrued right 累算权益
a<mM
)[U accruing profit 应累算的利润
\XT~5 N6 accumulated fiscal reserve 累积财政储备
)0p7d:%mV accumulated profit 累积利润；滚存溢利
dSw%Qv*y accumulated reserve 累积储备
QPT%CW61M accumulation of surplus income 累积收益盈余
:x /L.Bz acquired assets 既得资产
n6s[q- td acquisition 收购；购置；取得
= s$UU15 acquisition cost 购置成本
xO2CgqEb acquisition expenses 购置费用
g|PRk9 acquisition of 100% interest 收购全部股权
x^P ~+(g acquisition of control 取得控制权
>'96SE3 acquisition of fixed assets 购置固定资产
0dKi25J acquisition of shell “买壳”
xRPU GGv acquisition price 收购价
]J>{ZL act of God 天灾
KJ;NcU q acting partner 执事合伙人
!Au 9C
active market 买卖活跃的市场；交投畅旺的市场；旺市
\rY<Dxt Oq active partner 积极参与的合伙人
K"U[OZC` active trading 交投活跃
qJ f=f3 actual circulation 实际流通
:Vl2\H=P actual cost 实际成本
;Alw`' actual expenditure 实际开支；实际支出
m03]SF(#3 actual income 实际入息；实际收入；实际收益
7z^\}& actual market 现货市场
t~ @~XI5 actual price 现货价；实际价格
Z/w "zCd actual profit 实际利润
x;p7n 2_ actual quotation 实盘；实际价位；实际报价
-P7JaH/Q actual year basis 按实际年度计算
[Uw/;Kyh actuals 实货
hj| P*yKV actuarial investigation 精算调查
sJ q^>"|J actuarial principle 精算原则
U|}Bk/0. actuarial report 精算师报告
JVk"M=c Actuarial Society of Hong Kong 香港精算学会
-cW 'g actuarial valuation 精算师估值
=` %"-A actuary 精算师
[W{WfJ-HwG ad referendum agreement 暂定协议；有待覆核的协定
q]>m#yk
ad valorem duty 从价税；按值征税
S@ PAtB5 ad valorem duty system 从价税制
"J(W)\ ad valorem fee 从价费
UO AL7 ad valorem tariff 从价关税
6e.?L additional allowance 额外免税额
BmGY#D, additional amount for unexpired risk 未过期风险的额外款额
P]b * hC additional assessable profit 补加应评税利润
Y] "_} additional assessment 补加评税
ZA cH`r* additional commitment 额外承担
#Kd^t =k additional commitment vote 额外承担拨款
)`B
n"= additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
[>N`)]fP additional dependent parent allowance 供养父母额外免税额
"o.g}Pv additional provision 额外拨款
_yJAn\ additional stamp duty 附加印花税
R#0Z additional tax 补加税罚款；补加税款
b9gezXAcd Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
H^N
5yOj/ adjudged bankrupt 被裁定破产
DEcsFC/SK adjudicated bankrupt 裁定破产人
a2tRmil adjudication fee 裁定费；评定印花税额手续费；评估契据费
:`w'}h7m adjudication of bankruptcy 裁定破产；宣告破产
lyYi2& % adjudication of insolvency 裁定无力偿还债务
eH9Ofhsry adjusted actual 经调整的实数；调整后的实数
/<W K2G adjusted current assets 经调整的流动资产；调整后的流动资产
b ?-VZA: adjusted figure 经调整的数字；调整后的数额
Q4vl adjusted liabilities 经调整的负债；调整后的负债
FJl_2 adjusted loss 经调整的亏损；调整后的亏损
}u aRS9d 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
8kwe ._&) adjusted profit 经调整的利润；调整后的利润
Bw;LGEHi| adjusted surplus 经调整的盈余额；调整后的盈余额
/:],bNb adjusted value 经调整的价值；调整后的价值
l[D5JnWxt adjustment 调整；修订；理算〔保险〕
| 0e7<[ adjustment centre 调剂中心
:xz,PeXo7 adjustment lag 调整过程的时间差距；调整时差
gZLzE *NZ adjustment mechanism 调整机制
5o&no RIIr adjustment of loss 亏损调整
| JD"iP : adjustment process 调整过程；调整程序
4$^\s5 K adjustment range 调整幅度
1>"[b8a/ administered exchange rate 受管制汇率
2y0J~P! I Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
,m)k ;co^ administration expenses 行政费用
-lNq.pp3-$ administration fee 手续费；行政费
9< $n'g administration in bankruptcy 破产管理
~7}a W# administration order 遗产管理令
w xx3']: administrator 管理人；遗产管理人
Z+G.v=2q< administrator of the estate 遗产管理人
y$7vJl.uS/ admission of debt 债项承认书
8:)W!tr admission of proof 接纳债权证明
l9"T"9C{ advance 放贷款项；垫付款项；预支款项；预付款项
8UahoNrSt advance account 暂支帐目；预付款帐户
r%^l~PN advance compensation 预付补偿金
Gec ? advance from shareholder 股东垫款
c'8pTP%[ advance pending reimbursement 预支以待日后付还
c4'k-\JvT advanced economy 先进经济体系
f1_b``M advancement 预付；预付财产
#OT 8_D advances warrant 垫款令
c{X:0man advancing 贷出
lPywr TG0 adverse balance 逆差
" A}S92 adverse exchange 逆汇
X5hamkM*m advertisement addressed to shareholders 在报章刊登的致股东通告
f*IC ZM advice for collection 托收通知书
Z&VH7gi advice of drawing 提款通知书；汇票通知书
th?w& ;L advice of payment 付款通知
{ #,eD Advisory Committee [Securities and Futures Commission]
RrG5`2 谘询委员会〔证券及期货事务监察委员会〕
7i$)iNW Advisory Committee on Diversification 经济多元化谘询委员会
7|/Ct;oO: affidavit 誓章；遗产申报誓章
$yA>j (k4 affidavit of no receipt 述明无收款的誓章
Q*J8`J:#^R affiliate 联号；联营公司；附属公司
~5Cid)Q}@o affiliated company 附属公司；联号；联营公司
&Is }<Ew affirmation [estate duty] 非宗教式宣誓〔遗产税〕
&*4C{N affordability 负担能力
V oTnm African Development Bank [AfDB] 非洲开发银行
bz1+AJG after-acquired property 事后取得的财产
kU
{>hG 4 after-hours dealing 市后交易
1YrIcovi- after-tax profit 税后盈利；税后利润；税后溢利
Z Vin+ z agency agreement 代理协议
$xK2M agency expenses 代理机构的开支
'fGB#uBt agency fee 代理费
$gv3Up"U Agency Law 《代理法》
7`c\~_Df_ agent 代理人；承销人
y| 7sh agent of company 公司代理人
&O:IRR7p agent's fee 代理人费；经纪费
Duu)8ru aggregate 总计；总数；总体数字
&P@dx=6d aggregate amount 总款额；总额
eq!>~: # aggregate assets and liabilities 总体资产与负债
>$R Q aggregate at constant price 按固定价格计算的总体数字
P d"=&Az| aggregate demand 总需求
z3bRV{{YqN aggregate gross position 总持仓量
nN]GO} aggregate limit 总限额
1j!LK- aggregate of salaries tax 合计薪俸税
\@} G'7{ aggregate performance 总体表现；总体业绩
fy6< KEea aggregate supply 总体供应
NZTG)< aggregate surplus 总盈余
UCz\SZ{za aggregate total 整体总额
}^@Q9<P^E aggregate value 总值；合计价值
i a Aj|: aggregated basis 合计基准
IOjp'6Yr aggregated net chargeable income 合计应课税入息实额
5x =aJl;G aggregation 合并计算；合计；总和
@5rl; C aggregation of incomes of husband and wife 夫妇入息合并计算
s
IE2a0+ aggregation of property 财产的总和
!*tV[0 i2 agio 差价；贴水
'<JNS8h 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》
D[" ~G v Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
E0s|eA& 《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》
(T9Q6 \sa Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
hT0[ O 《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》
<*/IV< Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
%wDE+&M 《香港政府和大韩民国政府关于相互促进和保护投资协定》
cOq'MD r agreement for a settlement 授产协议
0'3f^Ajf agreement for assignment 转让协议
&&d aQg4Ha agreement for sale 售卖协议；买卖协议
nhu ;e}[> agreement for sale and purchase 买卖协议
c&mLK1A6 agreement for the payment of interest 支付利息协议
vR)f'+_Nz agreement for the repayment of money 还款协议
s<XAH7?0 agreement of reinsurance 再保险协议
w!j 'k|b> Agricultural Bank of China 中国农业银行
sMn)[k
vX air passenger departure tax 飞机乘客离境税
AVnH|31dC~ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
C +m%_6< airport tax 机场税
zFba( "E Z alcohol duty 酒精税
%2;Nj;
J$ alienation 让与；让渡；转让
@| 2L>N alimony 生活费；赡养费
4!</JZX~$ All Ordinaries Index [AOI] 所有普通股指数
bih%hqny all risks 全险；综合险
+QZ}c@'r All Sales Record for Stock Market 《股票市场成交报告》
H:k?#7D( Allied Capital Resources Limited 新联财务有限公司
yZ:AJNb all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Pss$[ % allocation letter 拨款信件
V`WSZ allocation of fund 分配款项；预留款项
cs]h+yE allocation of profit 利润分配；溢利分配
pK|~G."6e allocation warrant 拨款令
2A95vC'u>| allotment 分配；配股
-P.51q allotment notice 股份配售通知；配股通知
%A$5mi^ allotment of shares 股份分配
fFNs cY<4w allowable 可获宽免；免税的
'-l.2IUyT allowable business loss 可扣除的营业亏损
q^ w@l allowable expenses 可扣税的支出
CQANex4&\ allowance 免税额；津贴；备抵；准备金
}mYxI^n allowance for debts 债项的免税额
7K 'uNPC allowance for depreciation by wear and tear 耗损折旧免税额
zzH^xxg allowance for funeral expenses 殡殓费的免税额
m}$7 d5 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
E^`-:L(_ allowance for repairs and outgoings 修葺及支出方面的免税额
hE;|VS do allowance to debtor 给债务人的津贴
cp)BPg alteration of capital 资本更改
*/6lyODf alternate trustee 候补受托人
TFAd
amalgamation 合并
+ e 87/\5 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
4aGV IQ ambit of charges 征税范围；收费范围
$VxKv7: amended valuation 经修订的估值
nf0]<x2 American Commodities Exchange 美国商品交易所
\V_ Tc` American Express Bank Limited 美国运通银行
hjgB[
&U> American Stock Exchange 美国证券交易所
W<@9ndvH amortization 摊销
ib\_MNIb amount due from banks 存放银行同业的款项
Tfz _h~D amount due from banks abroad 存放海外银行同业的款项
KPrH1 [VU amount due from holding companies 控股公司欠款
_qO'(DKylC amount due from local banks 存放本港银行同业的款项
`6:B0-r amount due to banks 银行同业的存款
qI%X/' amount due to banks abroad 海外银行同业的存款
Z_h-5VU- amount due to holding companies 控股公司存款
j2RdBoCt amount due to local banks 本港银行同业的存款
}ip3d m amount due to outport banks 外埠银行同业的存款
0g `$Dap amount for note issue 发行纸币的款额
p>l:^ -N;f amount of bond 担保契据的款额
:OFs" bC amount of consideration 代价款额
{ew;
/; amount of contribution 供款数额
KDS } "/ amount of indebtedness 负债款额
N`HiNb
[ amount of principal of the loan 贷款本金额
[0n[ \&
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jcbq # amount of share capital 股本额
x:6c @2 amount of sums assured 承保款额
5~[m] amount of variation 变动幅度
Fy$f`w_H@ amount of vote 拨款数额
TYKs2+S6 amount payable 应付款额
9Wv}g"KY0 amount receivable 应收款额
(2 Z k fN Amsterdam Stock Exchange 阿姆斯特丹证券交易所
[Qqomm.[\w analysis 分析
3oOr*N3R ancillary risk 附属风险
-.OZ annual account 周年帐目；周年帐目报表；年度决算；年结
3c=>;g annual accounting date 年结日期
we/sv9v} n annual allowance 每年免税额；年积金；年度津贴；年津
cSTF$62E annual balance 年度余额
(6* annual disposable income 每年可动用收入
yu>o7ie+;Y annual estimates 周年预算
.%EYof annual fee 年费
NZ"nG<;5 annual general meeting 周年大会
)~ 0TGy| annual growth rate 年增率；每年增长率
mKBO<l{S annual long-term supplement 长期个案每年补助金
b +CJRB1 annual pensionable emolument 可供计算退休金的年薪
lc$wjK[w[ annual report 年报
"WzKJwFr Annual Report on the Consumer Price Index 《消费物价指数年报》
c;Gf$9?iC annual return 周年报表；周年申报表；每年报税表格
c`@";+|r Annual Return Rules 《周年报表规则》
PbnAY{J annual review of consumer prices 每年消费物价回顾
rS!M0Hq>t annual roll-forward basis 逐年延展方式
a*&( cn annual salary 年薪
T I|h annual statement 年度报表；年度决算表
v1 rTl5H 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
v`@NwH<r annuitant 年金受益人
=Nm W}x|n annuity 年金
.b? Aq^i8 annuity contract 年金合约
5P{[8PZxbV annuity on human life 人寿年金
b_X&>^4Dkl antecedent debt 先前的债项
,M 9e * ante-dated cheque 倒填日期支票
bq2f?uD-} anticipated expenditure 预期开支
v5F+@ug anticipated net profit 预期纯利
:8`~dj. anticipated revenue 预期收入
3rY\y+m anti-inflation measure 反通货膨胀措施
T& 4f} g/ anti-inflationary stance 反通货膨胀立场
U=WS] apparent deficit 表面赤字
x5|^p= apparent financial solvency 表面偿债能力
j5[Y0)pV\ apparent partner 表面合伙人
$XI.`L *g application for personal assessment 个人入息课税申请书
)Dp0swJ application of fund 资金应用
B@U'7` v application to release as liquidator and to destruct the books of accounts and documents
\n`/?\r.z 申请免除清盘人职务及毁灭帐簿与文件
B!
P/? appointed actuary 委任精算师
9a]{|M9 appointed auditor 委任核数师；委任审计师
K)9Rw2-AJ appointed trustee 委任的受托人
>=4(' appointer 委任人
J 5(^VKj apportioned pro rata 按比例分摊
{- &`@V apportionment 分配；分摊
S=gb y Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
@QMy!y_K~m apportionment formula 分摊方程式
L~%7=]m apportionment of estate duty 遗产税的分摊
w n;)La appraisal 估价；评估
2M*i'K;;)P appreciable growth 可观增长
58d[>0Xa[g appreciable impact 显着影响
\ wD L oR appreciable increase 可观增长
r1TdjnP,2^ appreciation 增值；升值
H,c`=Ii3 appreciation against other currencies 相对其他货币升值
Gr 4v&Mz: appreciation of the exchange value of Hong Kong dollar 港元汇值上升
o*Xfgc appreciation tax 增值税
9Z 2 1|5 appropriation 拨款；拨用；拨付
JA*+F1s appropriation account 拨款帐目
0'HQ=pP Appropriation Bill 拨款法案
ah%Ws#& appropriation-in-aid system 补助拨款办法
<D P8a<{{ approved assets 核准资产
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x:N/mMu` approved basket stock 认可一篮子证券
`8 S3Y approved budget 核准预算
YS#*#!ZMn? approved charitable donation 认可慈善捐款
)Gm9x]SVl approved charitable institution 认可慈善机构
BA2J dU approved currency 核准货币；认可货币
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h!;i approved estimates 核准预算
i)'tt9f$ approved estimates of expenditure 核准开支预算
p="0Y<2l approved overseas insurer 核准海外保险人
J?dLI_{ < approved overseas trust company 核准海外信托公司
! Sw=ns7 approved pooled investment fund 核准汇集投资基金
OIJT~Z} approved provident fund scheme 认可公积金计划
v$D U
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x5 CM P%}d approved redeemable share 核准可赎回股份
? % [~J approved regional stock 认可地区性证券
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"X^<g{] approved subordinated loan 核准附属贷款
fZj,Q#}D arbitrage 套戥；套汇；套利
`/Rqt+C arbitrageur 套戥者；套汇者
O ,9^R arbitrary amount 临时款项
J&s$Wqf arrangement 措施；安排；协定
^vPsp? arrears 欠款
d]Y;rqju e arrears of pay 欠付薪酬
MI'"Xzp{s arrears of revenue 逾期未收税款；逾期未收的帐项
4=o vm[ articles of association 组织章程；组织细则；组织章程细则
,z dGY]$ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
>[Wjzg ascertainment of profit 确定利润
0k{\W "Asia Clear" “亚洲结算系统”
b"Q8[k |d Asia Commercial Bank Ltd. 亚洲商业银行有限公司
tRpY+s~Fq Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
k qL.ZR Asian Development Fund [ADF] 亚洲发展基金
vJaWHC$q Asian dollar bond 亚洲美元债券
h=0a9vIXF Asian dollar market 亚洲美元市场
P %)r4+at Asian dollar rate 亚洲美元利率
aG83@ ABx Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
"a= Hr4C*r Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
"p *'HQ asked price 沽盘；喊价；索价；卖方报价
,:e~aG,B assessable income 应评税入息
J8!2Tt assessable loss 应评税亏损
{x?qz~W assessable profit 应评税利润
p0WUF \" assessable value 应评税值
ccrWk*tr assessed profit 估定利润
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$_1 U!z assessed value 经评估价值
[gpO?'~ assessment 评税；评定；估价；评税单
gHp*QL\?9 assessment number 评税编号；估价编号
N<8\.z5:< assessment of additional tax 补加税评税
@l F?+/=$ assessment of performance 业绩评估；实绩评价
t^KQ*8clG Assessor 评税主任
. }/8 ] asset price bubbles 资产价格泡沫
YR*gO TD asset-backed securities 具资产保证的证券
(jA5` 4>u assets accretion 资产增值
L2,2Sn*4i assets and liabilities 资产与负债
Z3weFbCH 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
4`,7 tj assets of the company passing on the death 死者去世时转移的公司资产
^8;MY5Wbs assets pledged as security for liabilities 用作负债抵押的资产
5h&sdzfG assets portfolio 资产投资组合
aZ4?! JW . assets price 资产价格
kqm (D# assets quality 资产质素
O7Jux-E 1C assets realization 资产变现
0\{dt4nW&O assets refinancing arrangement 资产再集资安排
fj;ZGbg-O assets securitization 资产证券化
) \#*~73 assets situated outside Hong Kong 在香港以外地方的资产
h @Ea5x assets stripping 削减资产；拆卖资产
S )rr assets value 资产值
j(Lz& *4 assignee 承让人
[9${4=Kq assignment 转让；转让书；转让契
J?w_DQa assignment of interest 权益转让
X2@Ef2EkM assignment of letters patent and trade mark 专利证书及商标转让
3fhY+$tq assignment of property 物业转让；物业转让书
fwv^dEe assignment right 转让权
aL4^ po assignor 转让人
rP3tFvOH associate 有联系的人；有关连人士；相联者；合伙人；联系人
Jgv Mx Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
7%i'F=LzT associate member 附属会员
hq vhnqQk associated body corporate 相联法人团体
V!+iq*Z| = associated company 相联公司；联属公司
3"7Q[9O j associated corporation 相联法团
v*?8 :>:} Association of Chartered Certified Accountants [ACCA] [United Kingdom]
JFVx& 公认会计师公会〔英国〕
6[3X e_ Association of Futures Exchange Brokers 香港期货经纪协会
/iFn =pk1? Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
7h}gIm7e" association of underwriters 承保人组织
>) u;X assumption of control 接管
D{6 y^@/ assurance 担保；保险；转易；转易书
=^rt?F4 assurance of interest 权益的转易
lc[6Mpi7s[ at 19XX price 按一九ＸＸ年价格计算
nsR CDUCi at a discount 按赔价计算；按贴水价格计算；打折扣
xqzeBLU at a premium 按溢价计算；按升水价格计算
Jg;[ k at call 通知付款；按通知
a]u.Uqyx2w at constant market price 按固定市价计算
q4[}b-fF at constant price 按固定价格计算
UeO/<ml3>J at cost 按成本计算
VKDOM0{V at current market price 按当时市价计算；按现时市价计算
~^1y(-cw at current price 按当时价格计算；按现时价格计算
UHZ&7jfl at factor cost 按要素成本计算；按生产要素成本计算
5_a j]"x at money-of-the-day price 按付款当日价格计算
+PjTT 6 at or better 按指定或较佳价位〔买卖指令〕
x 4+WZYv3 at par 按面值计算；平价
iz# R)EB/g at sight 见票即付
N!(mM;1X) at the close 按收市盘
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&T,|?0>~=J attestation 见证；见证条款
ZOEe -XW at-the-money option 平价期权
E+lR&~mK= attorney 受权人；受托代表人
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#{}?=/nJ~- attributable profit 可归属利润
(<eLj Q attributable share value 可归属股份价值
N l@G\_ Auckland Stock Exchange 奥克兰证券交易所
BA c+T auction 拍卖
KMj\A
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}#FV{C] audit 审计；核数
]Z civnN# Audit Commission 审计署
x
vs= T Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
.jCGtR )% 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〕
X[o+Y@bc audit review 帐目审查
!0,q[|m Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Wlhh0uy audited account 审计帐目；经审计的帐目
>K9Ia4I, audited annual account 经审计的周年帐目
fEZuv?@ audited balance sheet 经审计的资产负债表
>J7slDRo auditor 核数师；核数主任；审计师
FM VAXOO auditor's certificate 核数师证明书；审计师证明书
lV$JCN e auditor's report 核数师报告；审计师报告
LS[o7 !T( Aussie bond 澳元债券
\#HW.5 austerity budget 紧缩预算
JD$g%hcVZa Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
YGo?%.X Australia All Ordinaries Index 澳洲所有普通股票指数
GQtNk<?$I Australian Dollar [AUD] 澳元
i!%bz Australian Options Market 澳大利亚期权市场
uvbVb"\"Yk Australian Securities Commission 澳洲证券事务监察委员会
P\j\p
= Australian Society of Certified Practising Accountants 澳洲执业会计师公会
mKZzSd)p Australian Stock Exchange 澳大利亚证券交易所
eTa_R O,x Austrian Schilling [ATS] 奥地利先令
,ErfTg& ^ authentication 认证；鉴证
zWEPwOlI1P authority to purchase 委托购买证；委购书
?}KRAtJ8 authorization 认可；核准；授权；授权书
=wh[D$n$~ authorization by direction 指示授权
e _=K0fFz authorization by instruction 指令授权
@ wR3L:@ authorization by warrant 令状授权
,W}:vd C authorization of unit trust 单位信托的认可
( V4Ppg authorized agent 指定代理人
dipfsH]p authorized capital 法定资本
%] 4Tff authorized clerk 出市员
L]k BY2c authorized dealer 认可交易商
u}iuf_ authorized financial institution 认可财务机构
G!Zb27u+ authorized fund 认可基金
5bLNQz\WJ authorized fund house 获授权的基金公司；认可基金公司
1p}H,\o authorized institution 认可机构
oV vA`} authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
j L|6i-?! authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Kv|
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-_7 authorized insurer 获授权保险人；获认可承保人
0SI@`C*1o authorized investment 特准投资项目
[7vV#s3kJ authorized person 获授权人
"N}t =3i$ authorized representative 获授权代表
h^\vk!Q-d authorized share capital 法定股本
Pf[E..HF*d automated quotation system 自动报价系统
Ol>q(-ea Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
PFJ$ Ia| 自动交易系统〔香港期货交易所有限公司〕
axnlI*! automatic adjustment mechanism 自动调整机制
aJ+V]WmA automatic adjustment system 自动调整系统
(Mk7"FC7 Automatic Clearing House 自动票据交换所
gHe:o` automatic exchange rates accumulation system 自动化汇率累集系统
\V>5) R n Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
N{v) pu. automatic teller machine [ATM] 自动柜员机
sLr 47 NC autopay 自动转帐
7 9t E available assets 可用资产
?8-Am[xH available fiscal reserve 现存财政储备
;M3%t=KV available profit 可用利润
]>X_E%`G<b Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
_9h$8(wjn average 平均；平均数；海损
[J,.?'V average basic salary 平均基本薪金
no*) M7 average consumer expenditure 平均消费开支；一般消费开支
~&<#H+O average cost 平均成本
4CM'I~ average cost of land production 增辟土地平均成本
%hVR|K|J average daily turnover 平均每日成交额
h!w::c V average daily wage rate 平均每日工资率
8}0wSVsxV$ average expenditure pattern 平均开支模式
<O1R*CaP average growth rate 平均增长率
sy"}25s average net fixed assets 固定资产平均净值
3 k1e average of relatives 相对价格平均数
MK BDWLCB average price 平均价格
c2P}P* _ average propensity to consume 平均消费倾向；一般消费倾向
JXc.?{LL average propensity to save 平均储蓄倾向；一般储蓄倾向
(GC]= average rate 平均率
UY(T>4H+h average revenue 平均收入；平均收益
@"7S$@cO average stock 平均库存；平均存货
bT ,_=7F average yearly rent 平均年租
u}5CzV ` avoidance of double taxation 避免双重课税
{,% &}kd> avoidance of tax 避税
