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%Bm{ctf#) A share Ａ股；甲类股份
-eK0 +beQ abatement of tax 减税；减扣免税额
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~m/ ABN AMRO Bank N.V. 荷兰银行
3,G|oR{D above-the-line expenditure 线上项目支出；经常预算支出
yw+] S above-the-line receipt 线上项目收入；经常预算收入
7Z:HwZ ABSA Asia Limited 南非联合亚洲有限公司
~b#<HG\,, absolute change 绝对数值变更
t* Ro2QZ absolute expenditure 实际开支
f2gh|p` absolute guideline figure 绝对准则数字
rz|Sjtq absolute interest 绝对权益
'qiAmaX absolute order of discharge 绝对破产解除令
mz1m^p)~{ absolute profit margin 绝对利润幅度
Aa B1H7r- absolute value 实值；绝对值
ul N1z absolutely vested interest 绝对既得权益
1t/c@YUTy absorbed cost 已吸收成本；已分摊成本
XN
t` 4$L absorption 吸收；分摊；合并
Q?j '4 absorption rate 吸收率；摊配率；分摊率
0&NM=~ ACB Finance Limited 亚洲商业财务有限公司
R?lTB3" acceptable form of reciprocity 合理的互惠条件
l[5** ?# acceptable rate 适当利率；适当汇率
<astIu Au acceptance agreement 承兑协议
Z)xcxSo acceptance for honour 参加承兑
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^}!"4{ acceptor 承兑人；接受人；受票人
Y {e,I-"{ acceptor for honour 参加承兑人
& ;5f/ accident insurance 意外保险
e^~d x }X Accident Insurance Association of Hong Kong 香港意外保险公会
9.dZA9 l@g accident insurance scheme 意外保险计划
a>4q"IT6 accident year basis 意外年度基准
,V]FAIJ accommodation 通融；贷款
z"7?I$N Q accommodation bill 通融票据；空头票据
.yUD\ZGJ u accommodation party 汇票代发人
rT;l#<#VE account balance 帐户余额；帐户结余
ts[8;<YD account book 帐簿
7\$}|b[9 account collected in advance 预收款项
n)a/pO_ account current book 往来帐簿
+fozE? account of after-acquired property 事后取得的财产报告
T7ShE-X account of defaulter 拖欠帐目
In%FOPO account payable 应付帐款
r`FTiPD. C account payee only [A/C payee only] 只可转帐；存入收款人帐户
?$A)lWk( account receivable 应收帐款
7W},5c account receivable report 应收帐款报表
n=d#Fm0< account statement 结单；帐单；会计财务报表
d <ES account title 帐户名称；会计科目
/-lW$.+{? accountant's report 会计师报告
zBTxM Accountant's Report Rules 会计师报告规则
3VMaD@nYa accounting and auditing procedure 会计与审计程序；会计与核数程序
_]' kw [ Accounting Arrangements 《会计安排》
~yXDN4s accounting basis 会计基础
R=R]0 accounting by Official Receiver 破产管理署署长呈交的帐目
U"@p3$2QW Accounting Circular 《会计通告》
}3Ke accounting class 会计类别
VrT-6r'Y accounting date 记帐日期；会计结算日期
U%1M?vT/ accounting for money 款项核算
$t a"Ug.z Accounting Officer 会计主任
h-Ks:pcR accounting period 会计报告期；会计期
w H=7pS"s accounting policy 会计政策；会计方针
b?Q$UMAbH accounting practice 会计惯例
h
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accounting principle 会计准则
Wn;% B].I accounting record 会计记录
`_n eYT accounting report 会计报告
G~& q
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
:G9 d,B7* Accounting Society of China 中国会计学会
\[]BB5)8 accounting statement 会计报表
jsV1~1:83 accounting system 会计制度；会计系统
K-*ZS8 accounting transaction 会计事项；帐务交易
(mi=I3A( accounting treatment 会计处理
lv.h?"M l accounting year 会计年度
B[w. 8e5 accretion 增值；添加
h
}&d vd accrual 应计项目；应累算数目
mrsN@(X0 accrual basis 应计制；权责发生制
3\ )bg
R: accrual basis accounting 应计制会计；权责发生制会计
It 3@
Cd> accrue 应累算；应计
d\A7}_r*x accrued benefit 应累算利益
pkG8g5(w accrued charges 应计费用
2"
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33}p02# accrued expenses 应累算费用
2}P{7flDY accrued interest payable 应付利息；应计未付利息
~|{e"!(} accrued interest receivable 应收利息；应计未收利息
6eB ~S)Ko accrued right 累算权益
k J .7C accruing profit 应累算的利润
@Py'SH!- accumulated fiscal reserve 累积财政储备
I )% bOK] accumulated profit 累积利润；滚存溢利
YyYp-0# accumulated reserve 累积储备
6x!iL\Y~ accumulation of surplus income 累积收益盈余
%dmQmO, acquired assets 既得资产
I L&PN`# acquisition 收购；购置；取得
u[wDOw acquisition cost 购置成本
ij?]fXf:)y acquisition expenses 购置费用
xw~oR|`U acquisition of 100% interest 收购全部股权
_iq aKYT$ acquisition of control 取得控制权
-yIx:*KI acquisition of fixed assets 购置固定资产
n ]l3
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7we='L&R acquisition price 收购价
/ 8dRql-Ne act of God 天灾
SZxnYVY acting partner 执事合伙人
HsG3s? * active market 买卖活跃的市场；交投畅旺的市场；旺市
V+})$m *> active partner 积极参与的合伙人
] : ](xW% active trading 交投活跃
qw|B-lT{: actual circulation 实际流通
~:0U.v_V actual cost 实际成本
*&_(kq z'1 actual expenditure 实际开支；实际支出
0 '5N[Bvp actual income 实际入息；实际收入；实际收益
0|\A5
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nGJ+.z actual price 现货价；实际价格
c;
1 f$$>b actual profit 实际利润
'vZWk eo actual quotation 实盘；实际价位；实际报价
|F =.NY
actual year basis 按实际年度计算
_lH:%E* actuals 实货
@%MGLR{pH actuarial investigation 精算调查
~WmA55 actuarial principle 精算原则
,k:>Z&: actuarial report 精算师报告
D#> d+X$ Actuarial Society of Hong Kong 香港精算学会
-Y"2c,~pH actuarial valuation 精算师估值
gazX2P[D actuary 精算师
_>t6]?* ad referendum agreement 暂定协议；有待覆核的协定
77]Fp(uI ad valorem duty 从价税；按值征税
6% c]{eTd9 ad valorem duty system 从价税制
a}k5[)et ad valorem fee 从价费
?%>S5,f_ ad valorem tariff 从价关税
8js1m55KT additional allowance 额外免税额
R C!~eJG! additional amount for unexpired risk 未过期风险的额外款额
]>+ teG: 4 additional assessable profit 补加应评税利润
o8A(Cg} additional assessment 补加评税
[;C*9Nl additional commitment 额外承担
u3 4.
additional commitment vote 额外承担拨款
K [-G2 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
gHH[Q LD=I additional dependent parent allowance 供养父母额外免税额
IV`+B<3 additional provision 额外拨款
)\izL]=!t additional stamp duty 附加印花税
>bw q additional tax 补加税罚款；补加税款
{I$zmVG Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
,G$<J0R1 adjudged bankrupt 被裁定破产
PC?X E8o adjudicated bankrupt 裁定破产人
DnB :~&Dw adjudication fee 裁定费；评定印花税额手续费；评估契据费
Qyj:!-o adjudication of bankruptcy 裁定破产；宣告破产
0bQ"s*K adjudication of insolvency 裁定无力偿还债务
@7?L+.r$9 adjusted actual 经调整的实数；调整后的实数
K>2 Bz&) adjusted current assets 经调整的流动资产；调整后的流动资产
%F0.TR!!n adjusted figure 经调整的数字；调整后的数额
r;zG
adjusted liabilities 经调整的负债；调整后的负债
7x$VH5jie# adjusted loss 经调整的亏损；调整后的亏损
Fy^8]u*Fu 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
_ 6sSS\ adjusted profit 经调整的利润；调整后的利润
V$ MMK adjusted surplus 经调整的盈余额；调整后的盈余额
Ez^wK~ adjusted value 经调整的价值；调整后的价值
+=L^h9F adjustment 调整；修订；理算〔保险〕
<)oW adjustment centre 调剂中心
m8 * )@e adjustment lag 调整过程的时间差距；调整时差
N<HJ}geC " adjustment mechanism 调整机制
Pfg.'Bl adjustment of loss 亏损调整
n 8) eC2 A adjustment process 调整过程；调整程序
+39p5O! adjustment range 调整幅度
$)j f administered exchange rate 受管制汇率
cD<5~ `l Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
~5~Cpu2v7 administration expenses 行政费用
=%crSuP administration fee 手续费；行政费
#t&L}=G{% administration in bankruptcy 破产管理
@ w;&:J9m administration order 遗产管理令
P[gYENQ administrator 管理人；遗产管理人
=|3*Y0 administrator of the estate 遗产管理人
T $Rf admission of debt 债项承认书
to] ~$~Q|> admission of proof 接纳债权证明
Ij7[2V]c advance 放贷款项；垫付款项；预支款项；预付款项
KA9v?_@{ F advance account 暂支帐目；预付款帐户
S),acc(d advance compensation 预付补偿金
zW ; sr. advance from shareholder 股东垫款
pJ@D}2u( advance pending reimbursement 预支以待日后付还
'!XVz$C advanced economy 先进经济体系
| )YN"nqg advancement 预付；预付财产
YGCBDH%6 advances warrant 垫款令
rn-CQ2{? advancing 贷出
R\lUE,o]<q adverse balance 逆差
=zwn3L8 fL adverse exchange 逆汇
yRldP k_ advertisement addressed to shareholders 在报章刊登的致股东通告
{ 60U6n advice for collection 托收通知书
eh6= - advice of drawing 提款通知书；汇票通知书
^" UZ.@sq' advice of payment 付款通知
`R_;n#3F0 Advisory Committee [Securities and Futures Commission]
2?(dS 谘询委员会〔证券及期货事务监察委员会〕
z~RE}k Advisory Committee on Diversification 经济多元化谘询委员会
Nb/Z + affidavit 誓章；遗产申报誓章
~d=Y98'xS affidavit of no receipt 述明无收款的誓章
a`; nB E affiliate 联号；联营公司；附属公司
2fMKS affiliated company 附属公司；联号；联营公司
S, qEKWyLd affirmation [estate duty] 非宗教式宣誓〔遗产税〕
"l-R|>6~ affordability 负担能力
O P\m~1 African Development Bank [AfDB] 非洲开发银行
*skm Tioj& after-acquired property 事后取得的财产
+(8 Z8]Jf after-hours dealing 市后交易
m}sh (W5\ after-tax profit 税后盈利；税后利润；税后溢利
V \r2=ok@y agency agreement 代理协议
bG!/%,s agency expenses 代理机构的开支
;0:[X+"( agency fee 代理费
#HmZe98[% Agency Law 《代理法》
@@#h-k%k- agent 代理人；承销人
6{?B`gm7g agent of company 公司代理人
]R]%c*tA agent's fee 代理人费；经纪费
o Yrg;]H aggregate 总计；总数；总体数字
ze#r/j;sw aggregate amount 总款额；总额
'"]U+aIg aggregate assets and liabilities 总体资产与负债
(Ujry =f aggregate at constant price 按固定价格计算的总体数字
7) Qq aggregate demand 总需求
Amj'$G|+hj aggregate gross position 总持仓量
/ yTPb aggregate limit 总限额
t'e5 !Ma aggregate of salaries tax 合计薪俸税
DDp\*6y3l aggregate performance 总体表现；总体业绩
\~I>@SG2W+ aggregate supply 总体供应
zIbrw9G aggregate surplus 总盈余
6[ & x7" aggregate total 整体总额
vW`[CEm^X aggregate value 总值；合计价值
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}q0GV aggregated basis 合计基准
$3^Cp_p6 aggregated net chargeable income 合计应课税入息实额
MW|:'D` aggregation 合并计算；合计；总和
~ qezr\$2 aggregation of incomes of husband and wife 夫妇入息合并计算
CjUYwAy$k aggregation of property 财产的总和
Yp;?Zq9 agio 差价；贴水
7Nlk: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》
>AUzsQ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
`z<I< 《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》
2 UPG8] Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
BKd?%V8:Q 《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》
+W}6o3x~ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
V5bB$tL}3 《香港政府和大韩民国政府关于相互促进和保护投资协定》
LHd9q ^D agreement for a settlement 授产协议
x^)W}p" agreement for assignment 转让协议
NbUb LzE agreement for sale 售卖协议；买卖协议
Eanwk` Rx agreement for sale and purchase 买卖协议
" {M?,jP# agreement for the payment of interest 支付利息协议
v] hu5t agreement for the repayment of money 还款协议
hf< [$B agreement of reinsurance 再保险协议
@5*$yi 'Cp Agricultural Bank of China 中国农业银行
@k||gQqIB air passenger departure tax 飞机乘客离境税
-s9()K(vZG Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Nd%j0lj airport tax 机场税
j},3@TFh alcohol duty 酒精税
9
f= ~E8P alienation 让与；让渡；转让
ygYy [IZ alimony 生活费；赡养费
J)P7QTC All Ordinaries Index [AOI] 所有普通股指数
X
v$"B-j all risks 全险；综合险
cng166}1A All Sales Record for Stock Market 《股票市场成交报告》
ZFRKzPc
{V Allied Capital Resources Limited 新联财务有限公司
80 ck h all-items index [Consumer Price Index] 总指数〔消费物价指数〕
cSYMnB allocation letter 拨款信件
5 N:IH@ allocation of fund 分配款项；预留款项
$Ahe Vps@@ allocation of profit 利润分配；溢利分配
"43F.!P allocation warrant 拨款令
N%!{n7`N: allotment 分配；配股
9i+`,r
allotment notice 股份配售通知；配股通知
>IJX=24Rc allotment of shares 股份分配
F $1f8U8 allowable 可获宽免；免税的
kxt/I<cs allowable business loss 可扣除的营业亏损
|H>;a@2d allowable expenses 可扣税的支出
5Tq*]Z E allowance 免税额；津贴；备抵；准备金
y'm5Z-@o6 allowance for debts 债项的免税额
'C)
v ?!19 allowance for depreciation by wear and tear 耗损折旧免税额
DIx.a^LR allowance for funeral expenses 殡殓费的免税额
J7 +[+Y allowance for inflation 为通货膨胀而预留的款项；通胀准备金
59BB-R ,V allowance for repairs and outgoings 修葺及支出方面的免税额
9E}JtLg T allowance to debtor 给债务人的津贴
MM(\>J[Uq alteration of capital 资本更改
2&XNT- Qm alternate trustee 候补受托人
Tb}op XYK amalgamation 合并
1G )I|v9R ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
w/ csLi.O ambit of charges 征税范围；收费范围
Ix+eP|8F amended valuation 经修订的估值
0HN%3AG] American Commodities Exchange 美国商品交易所
% {ory5 American Express Bank Limited 美国运通银行
#|=Q5"wU American Stock Exchange 美国证券交易所
/cZTj!M amortization 摊销
hRZYvZ3 amount due from banks 存放银行同业的款项
1H \ amount due from banks abroad 存放海外银行同业的款项
aATNeAR amount due from holding companies 控股公司欠款
C!)ZRuRv amount due from local banks 存放本港银行同业的款项
YFP< ^y= amount due to banks 银行同业的存款
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7nK+N amount due to banks abroad 海外银行同业的存款
<."KejXg- amount due to holding companies 控股公司存款
kO4'|<
amount due to local banks 本港银行同业的存款
4))N(m%3F amount due to outport banks 外埠银行同业的存款
bD. KD)5 amount for note issue 发行纸币的款额
afE)yu` amount of bond 担保契据的款额
]Hg6Mz>Mj amount of consideration 代价款额
8&yI1XM| amount of contribution 供款数额
UT0}Ce>e amount of indebtedness 负债款额
GI6]Ecc amount of principal of the loan 贷款本金额
\&[(PNl amount of rates chargeable 应征差饷数额
LZ RP}| amount of share capital 股本额
ic}mru amount of sums assured 承保款额
L}rYh`bUP[ amount of variation 变动幅度
0X5b32 amount of vote 拨款数额
J T6} m amount payable 应付款额
h 27f0x9 amount receivable 应收款额
6B+?X5-6DH Amsterdam Stock Exchange 阿姆斯特丹证券交易所
nWA>u J5 analysis 分析
d .%2QkL ancillary risk 附属风险
/ QT>" annual account 周年帐目；周年帐目报表；年度决算；年结
P=l 7m*m annual accounting date 年结日期
g)7@ EU 2 annual allowance 每年免税额；年积金；年度津贴；年津
X0]{8v% annual balance 年度余额
k/1 S7X[ annual disposable income 每年可动用收入
hDXaCift annual estimates 周年预算
[9G=x[ annual fee 年费
8*Ty`G&v annual general meeting 周年大会
vIf-TQw annual growth rate 年增率；每年增长率
[}yPy))A annual long-term supplement 长期个案每年补助金
}46Zfg\T6n annual pensionable emolument 可供计算退休金的年薪
}{)Rnb@
> annual report 年报
nDyA][ Annual Report on the Consumer Price Index 《消费物价指数年报》
hbEqb{#}@ annual return 周年报表；周年申报表；每年报税表格
#4<=Ira5 Annual Return Rules 《周年报表规则》
!*S,S{T8 annual review of consumer prices 每年消费物价回顾
snYeo?|b annual roll-forward basis 逐年延展方式
xjD . "q annual salary 年薪
~O|~M_Z annual statement 年度报表；年度决算表
kPoz&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
I51I(QF= annuitant 年金受益人
~F%sO'4! annuity 年金
nw(R=C annuity contract 年金合约
vo (:g6 $ annuity on human life 人寿年金
QseV\; z antecedent debt 先前的债项
ZG-#YF.1 ante-dated cheque 倒填日期支票
s R/y | anticipated expenditure 预期开支
$9P= anticipated net profit 预期纯利
sf/m@425 anticipated revenue 预期收入
TbLU[(m-n anti-inflation measure 反通货膨胀措施
~'F.t B anti-inflationary stance 反通货膨胀立场
m_.9 PZ apparent deficit 表面赤字
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!\j apparent financial solvency 表面偿债能力
En)Ptz#0 apparent partner 表面合伙人
z[6avW"q application for personal assessment 个人入息课税申请书
,4Q8r:_ u application of fund 资金应用
_]-8gr-T application to release as liquidator and to destruct the books of accounts and documents
U ({N'y= 申请免除清盘人职务及毁灭帐簿与文件
8 Vf #t!t appointed actuary 委任精算师
i[I&m]N appointed auditor 委任核数师；委任审计师
Ve${g`7& appointed trustee 委任的受托人
s\<UD W appointer 委任人
2qojU%fiH apportioned pro rata 按比例分摊
|=07n K2 apportionment 分配；分摊
bR,Es~n Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
"U+c`V=w apportionment formula 分摊方程式
(<rE1w2s: apportionment of estate duty 遗产税的分摊
Y% JE}) appraisal 估价；评估
=CO) Q2 appreciable growth 可观增长
B!&y >Z^$ appreciable impact 显着影响
K1o>>388G appreciable increase 可观增长
:!h O9ho appreciation 增值；升值
g
rCQ#3K*? appreciation against other currencies 相对其他货币升值
~`="tzr: appreciation of the exchange value of Hong Kong dollar 港元汇值上升
-<9Qez)y appreciation tax 增值税
{~w( pAx appropriation 拨款；拨用；拨付
h(R7y@mp\0 appropriation account 拨款帐目
fDqDU Appropriation Bill 拨款法案
HEAW](s appropriation-in-aid system 补助拨款办法
3 Gr"YG{, approved assets 核准资产
x)Zb:" approved basket stock 认可一篮子证券
8: )[. approved budget 核准预算
?zQW9e approved charitable donation 认可慈善捐款
&iZt(XD approved charitable institution 认可慈善机构
K\xnQeS <W approved currency 核准货币；认可货币
QT
z N approved estimates 核准预算
m.!LL]] approved estimates of expenditure 核准开支预算
E)`0(Z:E approved overseas insurer 核准海外保险人
/KNR;n' approved overseas trust company 核准海外信托公司
*rbgDa Q approved pooled investment fund 核准汇集投资基金
&-{%G=5~e% approved provident fund scheme 认可公积金计划
M$B b,s approved provision 核准拨款
6212*Z_Af
approved redeemable share 核准可赎回股份
'n>44_7 L approved regional stock 认可地区性证券
%hN(79:g approved retirement scheme 认可退休金计划
]uF7HX7F approved subordinated loan 核准附属贷款
E_I-.o| arbitrage 套戥；套汇；套利
.dVV#
H arbitrageur 套戥者；套汇者
g],]l'7H arbitrary amount 临时款项
.c&&@>m@. arrangement 措施；安排；协定
dNY'uv&Y arrears 欠款
U;IGV~oT arrears of pay 欠付薪酬
$MGKG Wx@E arrears of revenue 逾期未收税款；逾期未收的帐项
,X1 M!' articles of association 组织章程；组织细则；组织章程细则
(X-(
WMsqQ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
;Z`a[\i': ascertainment of profit 确定利润
jMCd`Q]K "Asia Clear" “亚洲结算系统”
q,<l3r In Asia Commercial Bank Ltd. 亚洲商业银行有限公司
6 rj i Z% Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
}st~$JsV1 Asian Development Fund [ADF] 亚洲发展基金
. AOc$Nt Asian dollar bond 亚洲美元债券
mtkZF{3Jx Asian dollar market 亚洲美元市场
M$U i=GGq Asian dollar rate 亚洲美元利率
"U"fsAc# Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
0^ \H$An*k Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
e$P^},0/ asked price 沽盘；喊价；索价；卖方报价
j,;f#+O`g assessable income 应评税入息
SXYwhID= assessable loss 应评税亏损
&WL N assessable profit 应评税利润
R9^vAS4t[O assessable value 应评税值
maHz3: assessed profit 估定利润
wr:W}Z@pL assessed value 经评估价值
H ?9Bo! assessment 评税；评定；估价；评税单
;dMr2y `6 assessment number 评税编号；估价编号
3 8m9t' assessment of additional tax 补加税评税
W1<*9O assessment of performance 业绩评估；实绩评价
^|6# Vx Assessor 评税主任
-?:8s v*X asset price bubbles 资产价格泡沫
GM9[ 0+u; asset-backed securities 具资产保证的证券
SP<Sv8Okj assets accretion 资产增值
\m}a %/ assets and liabilities 资产与负债
SmD#hE[ assets betterment statement 资产递增表；资产改进表
\)wVO*9*0 assets lending 实物放款；有抵押贷款
v ;5-1 assets of the company passing on the death 死者去世时转移的公司资产
Q]GS#n assets pledged as security for liabilities 用作负债抵押的资产
ks("(
nU assets portfolio 资产投资组合
5de1r B| assets price 资产价格
=liyd74%` assets quality 资产质素
/ m;Bwu assets realization 资产变现
A^+k A)8 assets refinancing arrangement 资产再集资安排
-T1R}ew*t assets securitization 资产证券化
l3BN,HNv+ assets situated outside Hong Kong 在香港以外地方的资产
u/wX7s assets stripping 削减资产；拆卖资产
s.rQiD assets value 资产值
xzA!,75@U assignee 承让人
#o [n. assignment 转让；转让书；转让契
xu"- Uj1 assignment of interest 权益转让
R[6R)#o assignment of letters patent and trade mark 专利证书及商标转让
r}e(MT:R' assignment of property 物业转让；物业转让书
Q?LzL(OioN assignment right 转让权
7VZ ^J`3 assignor 转让人
{+cx} ` associate 有联系的人；有关连人士；相联者；合伙人；联系人
U';)]vB$ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
[tSv{
associate member 附属会员
f. >[ J associated body corporate 相联法人团体
3I)o qS@q' associated company 相联公司；联属公司
i
< gt`UCO associated corporation 相联法团
UtJfO`m9P Association of Chartered Certified Accountants [ACCA] [United Kingdom]
T,a{mi.hNR 公认会计师公会〔英国〕
0S; I pg Association of Futures Exchange Brokers 香港期货经纪协会
Fw ( Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
eYoc(bG(+ association of underwriters 承保人组织
0vDvp`ie#4 assumption of control 接管
roAHkI assurance 担保；保险；转易；转易书
2B6u )
95 assurance of interest 权益的转易
Gs|a$^V|o at 19XX price 按一九ＸＸ年价格计算
%
q!i at a discount 按赔价计算；按贴水价格计算；打折扣
]e5aHpgR= at a premium 按溢价计算；按升水价格计算
@oj_E0i3 at call 通知付款；按通知
F?MVQ!K* at constant market price 按固定市价计算
%La/E# at constant price 按固定价格计算
`|" o\Bg < at cost 按成本计算
:jkPV%!~ at current market price 按当时市价计算；按现时市价计算
fj( WH L at current price 按当时价格计算；按现时价格计算
>k@{NP2b at factor cost 按要素成本计算；按生产要素成本计算
C" `\[F`.k at money-of-the-day price 按付款当日价格计算
il{x?#Wrb at or better 按指定或较佳价位〔买卖指令〕
/8 `9SS at par 按面值计算；平价
S/y(1.wh at sight 见票即付
RT'5i$q[ at the close 按收市盘
Zn. S65J*u at the opening 按开市盘
E=S_1 attestation 见证；见证条款
sA: /!9 at-the-money option 平价期权
i= >`=. ~ attorney 受权人；受托代表人
tRc 3<> attornment 新拥有人承认书
J 32{#\By attributable profit 可归属利润
u 1}dHMoX~ attributable share value 可归属股份价值
ZJGIib Auckland Stock Exchange 奥克兰证券交易所
S\sy^Kt~4: auction 拍卖
-g C%*S5& auctioneer 拍卖商
ho~WD' i audit 审计；核数
L{&1w Audit Commission 审计署
gM q; Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
,g?M[(wtc 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
I|Hcs. uW audit review 帐目审查
d/*EuJYin< Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
{[NQD3=+F audited account 审计帐目；经审计的帐目
1y U!rEH audited annual account 经审计的周年帐目
OEbZs-: audited balance sheet 经审计的资产负债表
c<cYX;O auditor 核数师；核数主任；审计师
X3gYe-2 auditor's certificate 核数师证明书；审计师证明书
X%iqve"{nB auditor's report 核数师报告；审计师报告
wT;;B=u}G Aussie bond 澳元债券
]k1N-/ austerity budget 紧缩预算
Ebi~gGo Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
o!y<:CGL Australia All Ordinaries Index 澳洲所有普通股票指数
Cx(HsJ! , Australian Dollar [AUD] 澳元
6OPN P0@r Australian Options Market 澳大利亚期权市场
5qq U8I Australian Securities Commission 澳洲证券事务监察委员会
"4smW>f:% Australian Society of Certified Practising Accountants 澳洲执业会计师公会
j `3IizN2 Australian Stock Exchange 澳大利亚证券交易所
o 0b\<} Austrian Schilling [ATS] 奥地利先令
@N> rOA authentication 认证；鉴证
2e ~RM2PQ authority to purchase 委托购买证；委购书
HQ4WunH2Y authorization 认可；核准；授权；授权书
rvn m*e, authorization by direction 指示授权
{"|GV~ authorization by instruction 指令授权
D,-L!P authorization by warrant 令状授权
;tD?a7 authorization of unit trust 单位信托的认可
5=8_Le authorized agent 指定代理人
hiR+cPSF authorized capital 法定资本
l>HB 0o authorized clerk 出市员
u |$GOSD authorized dealer 认可交易商
H0.&~!,* authorized financial institution 认可财务机构
l$! NEOK authorized fund 认可基金
ke +\Z>BWN authorized fund house 获授权的基金公司；认可基金公司
]Qx-f*
D6 authorized institution 认可机构
G
jrN1+9= authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
?f:\&+.& authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
j=>WWlZ authorized insurer 获授权保险人；获认可承保人
e<Oz % authorized investment 特准投资项目
V+*1?5w authorized person 获授权人
kwt;pxp i authorized representative 获授权代表
?0s&Kz4B authorized share capital 法定股本
SnO,-Rg automated quotation system 自动报价系统
Qej<(:J5 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
uA%F0oM 自动交易系统〔香港期货交易所有限公司〕
Z >@\!$Mc automatic adjustment mechanism 自动调整机制
jJ_6_8# automatic adjustment system 自动调整系统
DshRH>7s8 Automatic Clearing House 自动票据交换所
uk.x1*0x automatic exchange rates accumulation system 自动化汇率累集系统
*;.:UR[i Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
`5~<) automatic teller machine [ATM] 自动柜员机
/dVcNo3" autopay 自动转帐
D%'rq available assets 可用资产
#M[C q= 2 available fiscal reserve 现存财政储备
*K=me/
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KiNluGNt Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
L= <,+m[! average 平均；平均数；海损
u C`)?f*I average basic salary 平均基本薪金
W?12'EG}xa average consumer expenditure 平均消费开支；一般消费开支
JlH5 <:#PN average cost 平均成本
OPKmYzf@b average cost of land production 增辟土地平均成本
{+QQ<)l^tJ average daily turnover 平均每日成交额
jRjQDK_"ka average daily wage rate 平均每日工资率
Rmh ,P > average expenditure pattern 平均开支模式
<,T #* fg average growth rate 平均增长率
U3c !*i average net fixed assets 固定资产平均净值
yucbEDO. average of relatives 相对价格平均数
>LR+dShG average price 平均价格
BQ~&gy{ average propensity to consume 平均消费倾向；一般消费倾向
Z:MU5(Te average propensity to save 平均储蓄倾向；一般储蓄倾向
=(5}0}j average rate 平均率
QV%eTA average revenue 平均收入；平均收益
zhwajc average stock 平均库存；平均存货
j7Lw( A J average yearly rent 平均年租
lG X_5R avoidance of double taxation 避免双重课税
Zxv{qbF avoidance of tax 避税
