A:
(VC_vz- A share Ａ股；甲类股份
3+!N[6Od9 abatement of tax 减税；减扣免税额
Ue-HO ABN AMRO Bank N.V. 荷兰银行
XFd[>U<X above-the-line expenditure 线上项目支出；经常预算支出
t}TtWI above-the-line receipt 线上项目收入；经常预算收入
M*0&3Y
Z ABSA Asia Limited 南非联合亚洲有限公司
J }JT%S W absolute change 绝对数值变更
1R,n[`}h absolute expenditure 实际开支
ty/jTo} absolute guideline figure 绝对准则数字
MR8-xO'w absolute interest 绝对权益
x}F.<` absolute order of discharge 绝对破产解除令
{V:?r absolute profit margin 绝对利润幅度
qr6WSBc absolute value 实值；绝对值
'3 | OgV absolutely vested interest 绝对既得权益
@tp/0E? absorbed cost 已吸收成本；已分摊成本
>-oa`im+ absorption 吸收；分摊；合并
[[TB.'k absorption rate 吸收率；摊配率；分摊率
xazh8X0P ACB Finance Limited 亚洲商业财务有限公司
zwAuF%U acceptable form of reciprocity 合理的互惠条件
\@I.K+hj$ acceptable rate 适当利率；适当汇率
7b
Gzun& acceptance agreement 承兑协议
.R:eN&Y 8y acceptance for honour 参加承兑
l`,`N+FG acceptor 承兑人；接受人；受票人
r+
vtKb acceptor for honour 参加承兑人
if_e$,dh~> accident insurance 意外保险
~\XB' Accident Insurance Association of Hong Kong 香港意外保险公会
d9 sgk3K accident insurance scheme 意外保险计划
Wh K?>u accident year basis 意外年度基准
-?@ $`{-K accommodation 通融；贷款
3)GXu>) t accommodation bill 通融票据；空头票据
,Hp9Gkm8I/ accommodation party 汇票代发人
YM#XV*P0 q account balance 帐户余额；帐户结余
xcoYo account book 帐簿
~ocd4,d = account collected in advance 预收款项
R?X9U.AcW account current book 往来帐簿
0aGfz=V& account of after-acquired property 事后取得的财产报告
vy -{ BH account of defaulter 拖欠帐目
a9 D 5qj account payable 应付帐款
?u8+F account payee only [A/C payee only] 只可转帐；存入收款人帐户
.,EZ-&6{ account receivable 应收帐款
& I d ^n account receivable report 应收帐款报表
t,MK#Ko account statement 结单；帐单；会计财务报表
i|=}zR account title 帐户名称；会计科目
S w(%j1uL accountant's report 会计师报告
V < k_Q@K Accountant's Report Rules 会计师报告规则
u1nv' \* accounting and auditing procedure 会计与审计程序；会计与核数程序
E\'_`L Accounting Arrangements 《会计安排》
xaS kn accounting basis 会计基础
$H5PB ' b accounting by Official Receiver 破产管理署署长呈交的帐目
`D# l(gZ Accounting Circular 《会计通告》
SHwl^qVk[ accounting class 会计类别
q2,@># accounting date 记帐日期；会计结算日期
+ E S.O]?> accounting for money 款项核算
?g<*1N?: Accounting Officer 会计主任
' #q"u y accounting period 会计报告期；会计期
g"zk14' accounting policy 会计政策；会计方针
$SXF>n{} accounting practice 会计惯例
Ke,-8e#Q accounting principle 会计准则
Oq ! u `g9 accounting record 会计记录
` 6"\.@4 accounting report 会计报告
%DRDe Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Ppx* Accounting Society of China 中国会计学会
5[*MT%ms accounting statement 会计报表
w.0.||C
O accounting system 会计制度；会计系统
l~f +h?cF accounting transaction 会计事项；帐务交易
L 8Z?B\ accounting treatment 会计处理
;1eu8N8 accounting year 会计年度
-"a]) -
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Y}|78|q* accrual 应计项目；应累算数目
([$F5
q1TR accrual basis 应计制；权责发生制
_I'O4s1S accrual basis accounting 应计制会计；权责发生制会计
ClfpA?vv accrue 应累算；应计
?xeq*<qfI accrued benefit 应累算利益
-F l3m accrued charges 应计费用
4+ 4? 0R accrued cumulative preference share dividend 应累算的累积优先股股息
X>Xpx<RY! accrued expenses 应累算费用
kfmIhHlYQ accrued interest payable 应付利息；应计未付利息
^5GS ! u" accrued interest receivable 应收利息；应计未收利息
OTV)#,occ accrued right 累算权益
:I&iDS>u1 accruing profit 应累算的利润
uCUBs(i D accumulated fiscal reserve 累积财政储备
_$Fi]l!f accumulated profit 累积利润；滚存溢利
[;X YT accumulated reserve 累积储备
~I'Z=Wo accumulation of surplus income 累积收益盈余
*X<De acquired assets 既得资产
jCa{WV:K} acquisition 收购；购置；取得
}hBv?B2/1 acquisition cost 购置成本
0+S:2i/G acquisition expenses 购置费用
VK|!aqA{b acquisition of 100% interest 收购全部股权
T;FzKfT| acquisition of control 取得控制权
(@& | acquisition of fixed assets 购置固定资产
Wx XVL" acquisition of shell “买壳”
VD=$:F] acquisition price 收购价
*w%;$\^ act of God 天灾
4&&j7$ aV acting partner 执事合伙人
Th!S?{v active market 买卖活跃的市场；交投畅旺的市场；旺市
t zV"|s=o active partner 积极参与的合伙人
JG4&e K$- active trading 交投活跃
neZ_TT/3K actual circulation 实际流通
)p !dql K actual cost 实际成本
es LY1c%"/ actual expenditure 实际开支；实际支出
#}jf TM actual income 实际入息；实际收入；实际收益
x K_$^c. actual market 现货市场
:z"Uw* actual price 现货价；实际价格
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,e, actual profit 实际利润
3^`bf=R actual quotation 实盘；实际价位；实际报价
w=f8UtY9@A actual year basis 按实际年度计算
^Xb!dnT.*a actuals 实货
b UWtlg actuarial investigation 精算调查
p=r{ODw#3 actuarial principle 精算原则
I#A`fJ actuarial report 精算师报告
j+Tk|GRab Actuarial Society of Hong Kong 香港精算学会
C8{CKrVE actuarial valuation 精算师估值
e`_3= kI actuary 精算师
V];RQ Ws ad referendum agreement 暂定协议；有待覆核的协定
L9AfLw5&X ad valorem duty 从价税；按值征税
K}$PI W ad valorem duty system 从价税制
ev+N KUi= ad valorem fee 从价费
#Io#OG<7b ad valorem tariff 从价关税
(d!vm\-PH additional allowance 额外免税额
>|rL0 additional amount for unexpired risk 未过期风险的额外款额
^Cak/5^K additional assessable profit 补加应评税利润
A"P1 B ] additional assessment 补加评税
d3 N %V.w additional commitment 额外承担
5aWKyXBIx additional commitment vote 额外承担拨款
z&- `<uV~ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
h?CNChRJs additional dependent parent allowance 供养父母额外免税额
I5D\Z additional provision 额外拨款
9(B) additional stamp duty 附加印花税
w$t2Hd additional tax 补加税罚款；补加税款
f,?7,? x Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
DSnsi@Mi adjudged bankrupt 被裁定破产
s ^}V adjudicated bankrupt 裁定破产人
1yK f=LZ^ adjudication fee 裁定费；评定印花税额手续费；评估契据费
^\wosB3E adjudication of bankruptcy 裁定破产；宣告破产
eM~i (]PY adjudication of insolvency 裁定无力偿还债务
/Pf7= P adjusted actual 经调整的实数；调整后的实数
:!#-k adjusted current assets 经调整的流动资产；调整后的流动资产
979L] H# adjusted figure 经调整的数字；调整后的数额
e%f8|3<6 adjusted liabilities 经调整的负债；调整后的负债
B
j*X_m adjusted loss 经调整的亏损；调整后的亏损
Q2#)Jx\6! 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
$hN!DHz adjusted profit 经调整的利润；调整后的利润
,
D&FCs%v adjusted surplus 经调整的盈余额；调整后的盈余额
y \%4Dir adjusted value 经调整的价值；调整后的价值
t71 0sWh{ adjustment 调整；修订；理算〔保险〕
4
A adjustment centre 调剂中心
F 'h[g.\ } adjustment lag 调整过程的时间差距；调整时差
)c!f J7 o: adjustment mechanism 调整机制
K+ GjJ8 adjustment of loss 亏损调整
Dljq adjustment process 调整过程；调整程序
DSIa3! 0 adjustment range 调整幅度
0\i& v administered exchange rate 受管制汇率
q|6lw 74` Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
\ oL+O| administration expenses 行政费用
, n
EeI& administration fee 手续费；行政费
\[8I5w- administration in bankruptcy 破产管理
"fmJ;W;#1 administration order 遗产管理令
?c43cYb administrator 管理人；遗产管理人
>4ALF[oH1J administrator of the estate 遗产管理人
]9x30UXLwD admission of debt 债项承认书
Nls |R admission of proof 接纳债权证明
55[K[K advance 放贷款项；垫付款项；预支款项；预付款项
vR`KRI`{ advance account 暂支帐目；预付款帐户
4b<:67
% advance compensation 预付补偿金
b0&dpMgh: advance from shareholder 股东垫款
?}Mv5SO advance pending reimbursement 预支以待日后付还
f< '~K advanced economy 先进经济体系
: {Y, Nsa advancement 预付；预付财产
KT|$vw2b advances warrant 垫款令
?Dfgyz advancing 贷出
g"#+U7O adverse balance 逆差
5\a5^FK~ adverse exchange 逆汇
Cvl"")ZZ` advertisement addressed to shareholders 在报章刊登的致股东通告
3 Zbvf^ advice for collection 托收通知书
]IoS-)$Z/ advice of drawing 提款通知书；汇票通知书
V&f3>#n\ advice of payment 付款通知
sB"]R%`_ Advisory Committee [Securities and Futures Commission]
Y${ $7+@ 谘询委员会〔证券及期货事务监察委员会〕
*F9uv)[kz Advisory Committee on Diversification 经济多元化谘询委员会
1Ju{IEV affidavit 誓章；遗产申报誓章
[}VEDx affidavit of no receipt 述明无收款的誓章
)@sz\yI%U affiliate 联号；联营公司；附属公司
+V0uH pm affiliated company 附属公司；联号；联营公司
fa!iQ fr affirmation [estate duty] 非宗教式宣誓〔遗产税〕
EGa}ml/G affordability 负担能力
SWm dU] African Development Bank [AfDB] 非洲开发银行
czT$mKj3 after-acquired property 事后取得的财产
Aimgfxag after-hours dealing 市后交易
ukPV nk after-tax profit 税后盈利；税后利润；税后溢利
zz$*upxK agency agreement 代理协议
bZKK' d$I agency expenses 代理机构的开支
\dCdyl6V agency fee 代理费
$QY(7Z" Agency Law 《代理法》
!u=[/> agent 代理人；承销人
, R]7 {7$ agent of company 公司代理人
UV:_5"- agent's fee 代理人费；经纪费
,0 ]) ] aggregate 总计；总数；总体数字
|fa3;8!96 aggregate amount 总款额；总额
$6 0+}B`m aggregate assets and liabilities 总体资产与负债
:oZ 30} aggregate at constant price 按固定价格计算的总体数字
Lu <'A4Q1 aggregate demand 总需求
SIg=_oa aggregate gross position 总持仓量
E >7[ti_p5 aggregate limit 总限额
C f<,\Aav aggregate of salaries tax 合计薪俸税
T{ojla( aggregate performance 总体表现；总体业绩
]6(NeS+ aggregate supply 总体供应
b0
5 h, aggregate surplus 总盈余
{0[qERj"z aggregate total 整体总额
*W0`+#Dcv aggregate value 总值；合计价值
DsP +#PX aggregated basis 合计基准
@F=4B0= aggregated net chargeable income 合计应课税入息实额
\K>6-0r| aggregation 合并计算；合计；总和
} $OQw'L[ aggregation of incomes of husband and wife 夫妇入息合并计算
_@HMk"A aggregation of property 财产的总和
T}zOM%]] agio 差价；贴水
W;o\}irep Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
gjwp' GN Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
.m4K ]^m 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
\BS^="AcpP Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
jd$lu^>I 《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》
x0 j$]$ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
g#H#i~E^ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
hd '!f agreement for a settlement 授产协议
j:fL_1m agreement for assignment 转让协议
6>KDK<5NQ agreement for sale 售卖协议；买卖协议
3s$m0 agreement for sale and purchase 买卖协议
PDtaL agreement for the payment of interest 支付利息协议
<Z}2A8mjY agreement for the repayment of money 还款协议
@90) agreement of reinsurance 再保险协议
O1-Ne.$ Agricultural Bank of China 中国农业银行
sKNN ahGjh air passenger departure tax 飞机乘客离境税
/y1,w JI Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
#2n>J'} airport tax 机场税
dhV =;'
alcohol duty 酒精税
_ I7 5[W! alienation 让与；让渡；转让
U oBu0Rx alimony 生活费；赡养费
F|Ou5WD All Ordinaries Index [AOI] 所有普通股指数
p>!`JU`{? all risks 全险；综合险
(m @({ All Sales Record for Stock Market 《股票市场成交报告》
6Si z9 Allied Capital Resources Limited 新联财务有限公司
*)"`v] all-items index [Consumer Price Index] 总指数〔消费物价指数〕
(LGx ;9S? allocation letter 拨款信件
!d^5mati)T allocation of fund 分配款项；预留款项
Vw+U? allocation of profit 利润分配；溢利分配
Dd :Qotu allocation warrant 拨款令
,%D \ allotment 分配；配股
y%z$ _V] allotment notice 股份配售通知；配股通知
TqzkF7;k4 allotment of shares 股份分配
yfi.<G) S allowable 可获宽免；免税的
)=2 iGEVW allowable business loss 可扣除的营业亏损
cn Q(
G$kh allowable expenses 可扣税的支出
gzi~ BJ allowance 免税额；津贴；备抵；准备金
\-c70v63X allowance for debts 债项的免税额
#knpZ' allowance for depreciation by wear and tear 耗损折旧免税额
^e)KEkh allowance for funeral expenses 殡殓费的免税额
R ]HHbD&; allowance for inflation 为通货膨胀而预留的款项；通胀准备金
& [4 Gv61 allowance for repairs and outgoings 修葺及支出方面的免税额
,US] allowance to debtor 给债务人的津贴
0f1*#8-6 alteration of capital 资本更改
}Vk#w%EJ alternate trustee 候补受托人
U%"v7G- amalgamation 合并
sJMT _yt; ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
]iY j S ambit of charges 征税范围；收费范围
td%EbxJK]` amended valuation 经修订的估值
qm] k
(/w American Commodities Exchange 美国商品交易所
Y}ITA=L7 American Express Bank Limited 美国运通银行
2Fp.m}42i( American Stock Exchange 美国证券交易所
z[[|'02{ amortization 摊销
1dHN< xy amount due from banks 存放银行同业的款项
"Q-TLN5( amount due from banks abroad 存放海外银行同业的款项
c]#F^(-A` amount due from holding companies 控股公司欠款
ub7|'+5 amount due from local banks 存放本港银行同业的款项
/+iU1m'( amount due to banks 银行同业的存款
yB,$ 4:C amount due to banks abroad 海外银行同业的存款
4E<iIA\x amount due to holding companies 控股公司存款
6 [w_ /X" amount due to local banks 本港银行同业的存款
a%V6RyT4qW amount due to outport banks 外埠银行同业的存款
y/Paq^Hd amount for note issue 发行纸币的款额
c? >@P amount of bond 担保契据的款额
-n+ =[M amount of consideration 代价款额
e G =Hyc amount of contribution 供款数额
E2+O-;VN amount of indebtedness 负债款额
ALJ^XvB4V amount of principal of the loan 贷款本金额
auK*\Wjm? amount of rates chargeable 应征差饷数额
L >Y%$|4 amount of share capital 股本额
~ *ST fyFw amount of sums assured 承保款额
_e7 Y R+ amount of variation 变动幅度
[,yoFm% " amount of vote 拨款数额
DTH;d-Z amount payable 应付款额
w<*6pP y amount receivable 应收款额
+VCG/ J Amsterdam Stock Exchange 阿姆斯特丹证券交易所
#px74EeI\ analysis 分析
?45bvkCT ancillary risk 附属风险
2tMe# V annual account 周年帐目；周年帐目报表；年度决算；年结
0 z. oPV@ annual accounting date 年结日期
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X(WJY annual allowance 每年免税额；年积金；年度津贴；年津
ko2 ?q annual balance 年度余额
luY#l!mx3 annual disposable income 每年可动用收入
<y7nGXzLK annual estimates 周年预算
7vF+Di(B annual fee 年费
\u 9l4 annual general meeting 周年大会
ViKN|W >T annual growth rate 年增率；每年增长率
M&wf4)*%0+ annual long-term supplement 长期个案每年补助金
*QH@c3vUe\ annual pensionable emolument 可供计算退休金的年薪
o/t^rY y annual report 年报
dtTQY Annual Report on the Consumer Price Index 《消费物价指数年报》
xU6)~ae`JW annual return 周年报表；周年申报表；每年报税表格
DQui7dr)l Annual Return Rules 《周年报表规则》
h/?$~OD annual review of consumer prices 每年消费物价回顾
wx S.!9 K annual roll-forward basis 逐年延展方式
ga %gu9 annual salary 年薪
8Q d *OO annual statement 年度报表；年度决算表
o9*}>J<+RQ 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
6QO[!^lY annuitant 年金受益人
leR-oeSO annuity 年金
'I^3r~_ annuity contract 年金合约
pMndyuoJl annuity on human life 人寿年金
KxhMPvN' antecedent debt 先前的债项
+-"uJI wMD ante-dated cheque 倒填日期支票
rom`%qp^ anticipated expenditure 预期开支
+#ufW%ZG anticipated net profit 预期纯利
-Ri/I4 Xj anticipated revenue 预期收入
~ >6d}7xs anti-inflation measure 反通货膨胀措施
e98f+,E/ anti-inflationary stance 反通货膨胀立场
|zd+
\o apparent deficit 表面赤字
AWo\u!j apparent financial solvency 表面偿债能力
UNY
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!Pd@0n4 application for personal assessment 个人入息课税申请书
" {>BP$Jz application of fund 资金应用
n-P<y application to release as liquidator and to destruct the books of accounts and documents
1u>[0<U~E 申请免除清盘人职务及毁灭帐簿与文件
,yf2kU appointed actuary 委任精算师
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#m?|Km appointed auditor 委任核数师；委任审计师
N 5_` appointed trustee 委任的受托人
wo>7^ZA appointer 委任人
,58XLu apportioned pro rata 按比例分摊
{8]Yqx)1]] apportionment 分配；分摊
Lp31Y . 4 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
)seeBm-` apportionment formula 分摊方程式
Wz{,N07Q#{ apportionment of estate duty 遗产税的分摊
^1`Mz< appraisal 估价；评估
%j $ r" appreciable growth 可观增长
]WF r5 appreciable impact 显着影响
Z #uxa appreciable increase 可观增长
(r*"}"ZG appreciation 增值；升值
HV2 1=W appreciation against other currencies 相对其他货币升值
KJ (|skO appreciation of the exchange value of Hong Kong dollar 港元汇值上升
=2XAQiUR\ appreciation tax 增值税
-,:^dxE' appropriation 拨款；拨用；拨付
l/xpAx appropriation account 拨款帐目
qL2!\zt>g Appropriation Bill 拨款法案
T"IDCT'z appropriation-in-aid system 补助拨款办法
!1m7^3l7j approved assets 核准资产
h8XoF1wuw approved basket stock 认可一篮子证券
{3Y
R_^>? approved budget 核准预算
= q \TW z approved charitable donation 认可慈善捐款
9u?[{h.`B approved charitable institution 认可慈善机构
}vK8P r% approved currency 核准货币；认可货币
>dK# tsp approved estimates 核准预算
nz2`YyR approved estimates of expenditure 核准开支预算
?*AhGza/ approved overseas insurer 核准海外保险人
xTnFJ$RK2 approved overseas trust company 核准海外信托公司
K&4FFZ approved pooled investment fund 核准汇集投资基金
+,xluwv$ 9 approved provident fund scheme 认可公积金计划
I_k/lwBD approved provision 核准拨款
2p %j@O approved redeemable share 核准可赎回股份
M!tR>NMH approved regional stock 认可地区性证券
)gVz?-u+D approved retirement scheme 认可退休金计划
GAP,$ xAaW approved subordinated loan 核准附属贷款
D /)E[Fv+ arbitrage 套戥；套汇；套利
E[NszM[P arbitrageur 套戥者；套汇者
nixIKOnjC arbitrary amount 临时款项
> q&X#E<w arrangement 措施；安排；协定
KOhK#t>H@0 arrears 欠款
awB+B8^ s arrears of pay 欠付薪酬
L_`D arrears of revenue 逾期未收税款；逾期未收的帐项
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AeGh articles of association 组织章程；组织细则；组织章程细则
7TW&=( Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
e+~@"^| ascertainment of profit 确定利润
=|LB,REN "Asia Clear" “亚洲结算系统”
imc1rY!~' Asia Commercial Bank Ltd. 亚洲商业银行有限公司
~e<^jhpJ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
{[ pzqzL6 Asian Development Fund [ADF] 亚洲发展基金
Bv xLbl} Asian dollar bond 亚洲美元债券
=Jax T90x Asian dollar market 亚洲美元市场
kxCN0e#_ Asian dollar rate 亚洲美元利率
: @4+ } Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
{F=`IE3)w Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
~F " w asked price 沽盘；喊价；索价；卖方报价
kD46Le++B assessable income 应评税入息
719lfI&s assessable loss 应评税亏损
S'(I G m4 assessable profit 应评税利润
{ui{Y c assessable value 应评税值
bn:74,GeyK assessed profit 估定利润
a9_KoOa.H assessed value 经评估价值
1lYQR`Uh assessment 评税；评定；估价；评税单
L[voouaqm assessment number 评税编号；估价编号
\MDhm,H< assessment of additional tax 补加税评税
K%.t%)A_3 assessment of performance 业绩评估；实绩评价
MK.TBv Assessor 评税主任
FtW=Cc`hC_ asset price bubbles 资产价格泡沫
;$vVYC asset-backed securities 具资产保证的证券
S&F[\4w5] assets accretion 资产增值
Df@b;-E assets and liabilities 资产与负债
G){A&F assets betterment statement 资产递增表；资产改进表
OUhlQq\ assets lending 实物放款；有抵押贷款
T@xaa\bzg assets of the company passing on the death 死者去世时转移的公司资产
V'FKgzd assets pledged as security for liabilities 用作负债抵押的资产
#Xk/<It assets portfolio 资产投资组合
8I~*9MUp assets price 资产价格
{nMCU{*k assets quality 资产质素
soO fk!b assets realization 资产变现
4a xuE] assets refinancing arrangement 资产再集资安排
t>vr3)W assets securitization 资产证券化
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H6x? assets situated outside Hong Kong 在香港以外地方的资产
*|OUd7P:hU assets stripping 削减资产；拆卖资产
m KJO?7tj assets value 资产值
QL\3|' a assignee 承让人
e7yn" kd assignment 转让；转让书；转让契
/Yj; '\3 assignment of interest 权益转让
pS "A{k)i assignment of letters patent and trade mark 专利证书及商标转让
*SYuq) assignment of property 物业转让；物业转让书
4N)45@jk[ assignment right 转让权
5Mp$u756 assignor 转让人
06 an(& a9 associate 有联系的人；有关连人士；相联者；合伙人；联系人
Y,m=&U Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
m~ tv{#Y associate member 附属会员
8iPA^b|sz{ associated body corporate 相联法人团体
<9[>+ X associated company 相联公司；联属公司
#Cb~-2:+7 associated corporation 相联法团
`j4OKZ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
r*c x_** 公认会计师公会〔英国〕
=% S*h)}@ Association of Futures Exchange Brokers 香港期货经纪协会
YRu/KUT$ 7 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
.7HEI;4 association of underwriters 承保人组织
MSb0J ` assumption of control 接管
F6ZL{2$k@ assurance 担保；保险；转易；转易书
I K,aA;d assurance of interest 权益的转易
/t J%gF at 19XX price 按一九ＸＸ年价格计算
m0*_ at a discount 按赔价计算；按贴水价格计算；打折扣
3
jghV?I{T at a premium 按溢价计算；按升水价格计算
-+0!Fkt@, at call 通知付款；按通知
&23{(]eO at constant market price 按固定市价计算
geNvp0 at constant price 按固定价格计算
&r!jjT at cost 按成本计算
~3$:C#"Dl at current market price 按当时市价计算；按现时市价计算
8aY}b($*ZI at current price 按当时价格计算；按现时价格计算
@ =? #nB& at factor cost 按要素成本计算；按生产要素成本计算
q4niA at money-of-the-day price 按付款当日价格计算
WS+uK b^< at or better 按指定或较佳价位〔买卖指令〕
L4<=,}KS at par 按面值计算；平价
z
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gF^ at the close 按收市盘
c^~R %Bx at the opening 按开市盘
km,@yU attestation 见证；见证条款
nu X`>Oy at-the-money option 平价期权
*>T@3G.{Rm attorney 受权人；受托代表人
zC rM~ attornment 新拥有人承认书
JD ~]aoH attributable profit 可归属利润
KkSv2 3In attributable share value 可归属股份价值
h`D+NZtWm Auckland Stock Exchange 奥克兰证券交易所
d z\yP
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N p? / r} auctioneer 拍卖商
#U6~U6@ audit 审计；核数
,o\~d ?4 Audit Commission 审计署
B7n 1'? Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
7G%^8
ce{! 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
v"sN
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#&Zj6en}M] Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Gdr7d audited account 审计帐目；经审计的帐目
!Xzy: audited annual account 经审计的周年帐目
V0*9Tnc audited balance sheet 经审计的资产负债表
/< \do 1 auditor 核数师；核数主任；审计师
. WS 7gTw auditor's certificate 核数师证明书；审计师证明书
7Pr5`#x# auditor's report 核数师报告；审计师报告
:+ AqY(Gz Aussie bond 澳元债券
F D.L{ austerity budget 紧缩预算
4Z/ ]7Ie Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
| Gt]V`4 Australia All Ordinaries Index 澳洲所有普通股票指数
30QQnMH3 Australian Dollar [AUD] 澳元
#Q d"d3QG Australian Options Market 澳大利亚期权市场
Gu%}B@ 4^ Australian Securities Commission 澳洲证券事务监察委员会
TYedem<$ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
{+ WI>3 Australian Stock Exchange 澳大利亚证券交易所
51puR8AG> Austrian Schilling [ATS] 奥地利先令
*KPNWY9!W authentication 认证；鉴证
<< aAYkx < authority to purchase 委托购买证；委购书
{ pu .l4nk authorization 认可；核准；授权；授权书
'.z r:l authorization by direction 指示授权
!%'c$U2 authorization by instruction 指令授权
AA K}t6 authorization by warrant 令状授权
#+;0=6+SM authorization of unit trust 单位信托的认可
0{>P^ z authorized agent 指定代理人
*%QTv3{ authorized capital 法定资本
zg{ authorized clerk 出市员
/pz(s +4= authorized dealer 认可交易商
vUg o)C #< authorized financial institution 认可财务机构
lLZ?&z$ authorized fund 认可基金
!{4bC authorized fund house 获授权的基金公司；认可基金公司
tkEup& authorized institution 认可机构
=)2!qoE authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
**Q
K}j[D authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
8yCQWDE} authorized insurer 获授权保险人；获认可承保人
,IG?(CK| authorized investment 特准投资项目
;%Zn)etu authorized person 获授权人
"3VMjF\ authorized representative 获授权代表
1{bsh?zd authorized share capital 法定股本
lHSu T2)x; automated quotation system 自动报价系统
fg8U* 7 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
#VM- \02o 自动交易系统〔香港期货交易所有限公司〕
% I;iP|/ automatic adjustment mechanism 自动调整机制
/-1 F9 automatic adjustment system 自动调整系统
a\v@^4 Automatic Clearing House 自动票据交换所
G 8F43!< automatic exchange rates accumulation system 自动化汇率累集系统
)-d &XN7 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
B#(2,j7M automatic teller machine [ATM] 自动柜员机
mYqR N1% autopay 自动转帐
qjd8Q available assets 可用资产
t 5 available fiscal reserve 现存财政储备
#'Lt_Yf! available profit 可用利润
=]F15:%Z q Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
\ B
D' " average 平均；平均数；海损
=j !Ruy1 average basic salary 平均基本薪金
m_r_4 BP average consumer expenditure 平均消费开支；一般消费开支
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O/+ .qb average cost 平均成本
`xd{0EvF average cost of land production 增辟土地平均成本
hh"=|c average daily turnover 平均每日成交额
(Y?" L_pC average daily wage rate 平均每日工资率
[<7Vv_\Q average expenditure pattern 平均开支模式
dtUt2r)6L; average growth rate 平均增长率
k{j (Gb2sp average net fixed assets 固定资产平均净值
D3-H!TFpDb average of relatives 相对价格平均数
4) ~ GHb average price 平均价格
i:,37INMt average propensity to consume 平均消费倾向；一般消费倾向
"6 fTZ< average propensity to save 平均储蓄倾向；一般储蓄倾向
`) s>},8W! average rate 平均率
7 = x]p average revenue 平均收入；平均收益
z'ZGN{L average stock 平均库存；平均存货
3 QzHQ U average yearly rent 平均年租
=o+))R4 avoidance of double taxation 避免双重课税
m8njP-CZ avoidance of tax 避税
