A:
}QE.|.fA1 A share Ａ股；甲类股份
%['NPs%B abatement of tax 减税；减扣免税额
WB jJ)vCA. ABN AMRO Bank N.V. 荷兰银行
JsY,Q,D q above-the-line expenditure 线上项目支出；经常预算支出
,:S#gN{U above-the-line receipt 线上项目收入；经常预算收入
v^9eTeFO ABSA Asia Limited 南非联合亚洲有限公司
7 [Us.V@ absolute change 绝对数值变更
6i/unwe!`) absolute expenditure 实际开支
t>[QW`EeP absolute guideline figure 绝对准则数字
RXXHg absolute interest 绝对权益
z ~H1f$} absolute order of discharge 绝对破产解除令
5hE#y]pfN absolute profit margin 绝对利润幅度
~kc#"^s J absolute value 实值；绝对值
1jC85^1Taq absolutely vested interest 绝对既得权益
5gz ^3R|`f absorbed cost 已吸收成本；已分摊成本
Q& [!+s:2J absorption 吸收；分摊；合并
H I9/ absorption rate 吸收率；摊配率；分摊率
2C C"Z ACB Finance Limited 亚洲商业财务有限公司
c)EYX o acceptable form of reciprocity 合理的互惠条件
E~y8X9HZ) acceptable rate 适当利率；适当汇率
U][E`[m# acceptance agreement 承兑协议
PMQTc Q^ acceptance for honour 参加承兑
g`y9UYeh acceptor 承兑人；接受人；受票人
<@J$hs9s acceptor for honour 参加承兑人
V9[_aP; accident insurance 意外保险
8@3=SO Accident Insurance Association of Hong Kong 香港意外保险公会
HNkOPz+d&8 accident insurance scheme 意外保险计划
h7]+#U]mi accident year basis 意外年度基准
49"C'n0wST accommodation 通融；贷款
~}OaX+! accommodation bill 通融票据；空头票据
;D'm=uOl accommodation party 汇票代发人
b dr E2m account balance 帐户余额；帐户结余
FB E|pG7 account book 帐簿
+X g:*b9So account collected in advance 预收款项
c!@|y E, account current book 往来帐簿
x8lBpr account of after-acquired property 事后取得的财产报告
~&:-c v account of defaulter 拖欠帐目
?y|&Mz'XJ( account payable 应付帐款
Zb o 4{.# account payee only [A/C payee only] 只可转帐；存入收款人帐户
ZK4V-?/[6 account receivable 应收帐款
p5]W2i., account receivable report 应收帐款报表
ivo3 pibk% account statement 结单；帐单；会计财务报表
ET[5`z account title 帐户名称；会计科目
. {gD w accountant's report 会计师报告
m{>1# 1;$t Accountant's Report Rules 会计师报告规则
Z|K HF" accounting and auditing procedure 会计与审计程序；会计与核数程序
uGAQt9$>_ Accounting Arrangements 《会计安排》
Rk9n,"xpv accounting basis 会计基础
#19O5 accounting by Official Receiver 破产管理署署长呈交的帐目
.# y#u={{l Accounting Circular 《会计通告》
yBK$2 to~ accounting class 会计类别
kR+}7G+ accounting date 记帐日期；会计结算日期
ij:xr% FJ accounting for money 款项核算
Q
& /5B Accounting Officer 会计主任
U<Oc&S{]* accounting period 会计报告期；会计期
^Zl[#:E FP accounting policy 会计政策；会计方针
1n8y4k) accounting practice 会计惯例
D[^K0<-Z accounting principle 会计准则
g?v/ u:v>W accounting record 会计记录
.i\ FK@2 accounting report 会计报告
Gd!_9S`68 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
D <~UaHfk Accounting Society of China 中国会计学会
c RI2$| accounting statement 会计报表
Dp ['U accounting system 会计制度；会计系统
WG ,Il/ accounting transaction 会计事项；帐务交易
kRggVRM accounting treatment 会计处理
Ft;x@!h % accounting year 会计年度
<=CABWO. accretion 增值；添加
@Mg& T$ accrual 应计项目；应累算数目
dr#%~I accrual basis 应计制；权责发生制
9@qkj
4w accrual basis accounting 应计制会计；权责发生制会计
RA a1 ^Qb accrue 应累算；应计
:V$\y up accrued benefit 应累算利益
)E9c 6'd accrued charges 应计费用
~ !ei]UP accrued cumulative preference share dividend 应累算的累积优先股股息
FVNTE +LW accrued expenses 应累算费用
a2?@OJ accrued interest payable 应付利息；应计未付利息
;Q3[} ]su accrued interest receivable 应收利息；应计未收利息
a / ]FlT accrued right 累算权益
)Q9Qo)D T accruing profit 应累算的利润
it{Jd\/hR accumulated fiscal reserve 累积财政储备
0 .m- } accumulated profit 累积利润；滚存溢利
zWPX accumulated reserve 累积储备
(k+*0.T&? accumulation of surplus income 累积收益盈余
=XYc2. t acquired assets 既得资产
#P!<u Lc% acquisition 收购；购置；取得
7oZ Pb acquisition cost 购置成本
Z=$-S(>J acquisition expenses 购置费用
KKQT?/ {b acquisition of 100% interest 收购全部股权
El TB{C>u acquisition of control 取得控制权
v? 8i;[ acquisition of fixed assets 购置固定资产
ZweAY.]e acquisition of shell “买壳”
;4dFL\KU acquisition price 收购价
W.s8!KH: act of God 天灾
;d>n 2 acting partner 执事合伙人
S/*\j7cj active market 买卖活跃的市场；交投畅旺的市场；旺市
]Vj($O: active partner 积极参与的合伙人
k )z>9z %D active trading 交投活跃
,_$J-F? actual circulation 实际流通
Q m7];, actual cost 实际成本
iM7 ^ actual expenditure 实际开支；实际支出
6jm?d"9 actual income 实际入息；实际收入；实际收益
M^OYQf actual market 现货市场
dYOY8r/ actual price 现货价；实际价格
[< g9jX5 actual profit 实际利润
'+l"zK ]L- actual quotation 实盘；实际价位；实际报价
=!DX,S7 actual year basis 按实际年度计算
wWx{#!W actuals 实货
iEI#J!~ actuarial investigation 精算调查
P9:5kiP H actuarial principle 精算原则
FS)#
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> j iez, Actuarial Society of Hong Kong 香港精算学会
r"K! ]Vw actuarial valuation 精算师估值
DC_uh actuary 精算师
`e;r$Vpd_ ad referendum agreement 暂定协议；有待覆核的协定
2 ::YR? ad valorem duty 从价税；按值征税
+qpG$#J 0 ad valorem duty system 从价税制
J9;fqQCt ad valorem fee 从价费
z{
M2tLNb ad valorem tariff 从价关税
K 2Ro0 additional allowance 额外免税额
PPy~dp additional amount for unexpired risk 未过期风险的额外款额
%n UN additional assessable profit 补加应评税利润
y5*zyd additional assessment 补加评税
]8"U)fzmc. additional commitment 额外承担
}'}n~cA.{ additional commitment vote 额外承担拨款
%${$P+a`D additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
c zT2f additional dependent parent allowance 供养父母额外免税额
o+8H:7,o' additional provision 额外拨款
4 P5^.\. additional stamp duty 附加印花税
vP#*if[V5 additional tax 补加税罚款；补加税款
B R Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
!#%>,X#+ adjudged bankrupt 被裁定破产
}8YY8|]LI adjudicated bankrupt 裁定破产人
/ ~".GZ&29 adjudication fee 裁定费；评定印花税额手续费；评估契据费
<-'
! I& adjudication of bankruptcy 裁定破产；宣告破产
B#IUSH C adjudication of insolvency 裁定无力偿还债务
&R bP N^ adjusted actual 经调整的实数；调整后的实数
yFeFI@Hp 3 adjusted current assets 经调整的流动资产；调整后的流动资产
{ 7DXSe4 adjusted figure 经调整的数字；调整后的数额
wC%qS y' adjusted liabilities 经调整的负债；调整后的负债
y'b*Dk{ adjusted loss 经调整的亏损；调整后的亏损
R|$b\3 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
iO Z#}" adjusted profit 经调整的利润；调整后的利润
%r h ZH^2 adjusted surplus 经调整的盈余额；调整后的盈余额
iF
+@aA adjusted value 经调整的价值；调整后的价值
}=\?]9` adjustment 调整；修订；理算〔保险〕
CV=qcD adjustment centre 调剂中心
21Dc.t{ adjustment lag 调整过程的时间差距；调整时差
"l-#v|
54 adjustment mechanism 调整机制
WcT= 5G adjustment of loss 亏损调整
u23_*W\ adjustment process 调整过程；调整程序
x'\C'zeF adjustment range 调整幅度
|.m)UFV administered exchange rate 受管制汇率
S:i# |T." Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
CLmo%"\ s administration expenses 行政费用
ig YYkt administration fee 手续费；行政费
SWhz cqp administration in bankruptcy 破产管理
;ow)N <Z administration order 遗产管理令
uD?G\"L
i administrator 管理人；遗产管理人
`9^+KK " administrator of the estate 遗产管理人
|cnps$fk~ admission of debt 债项承认书
9.xRDk admission of proof 接纳债权证明
#C . advance 放贷款项；垫付款项；预支款项；预付款项
f@Jrbg advance account 暂支帐目；预付款帐户
?M|1'`!c8 advance compensation 预付补偿金
{irc~||4 advance from shareholder 股东垫款
& b^~0Z advance pending reimbursement 预支以待日后付还
l"+8>Mm advanced economy 先进经济体系
QnP3 U advancement 预付；预付财产
%x{kd8>u! advances warrant 垫款令
/
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/W*Z. adverse balance 逆差
]&P\|b1*g adverse exchange 逆汇
{K"hl u[ advertisement addressed to shareholders 在报章刊登的致股东通告
H"UJBO>$ advice for collection 托收通知书
f@hM ^% advice of drawing 提款通知书；汇票通知书
c'3N;sZ*B advice of payment 付款通知
45wtl/^9 Advisory Committee [Securities and Futures Commission]
+a N8l1 谘询委员会〔证券及期货事务监察委员会〕
q1eMK'1 Advisory Committee on Diversification 经济多元化谘询委员会
*k8?$(
affidavit 誓章；遗产申报誓章
-8FUR~ WJ affidavit of no receipt 述明无收款的誓章
[mjie1j/< affiliate 联号；联营公司；附属公司
#| ,cy,v4 affiliated company 附属公司；联号；联营公司
H
I_uR$m affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Ng !d 6] affordability 负担能力
!Tv3WQ@ African Development Bank [AfDB] 非洲开发银行
V7nOT*N:Q after-acquired property 事后取得的财产
l "}_+5 after-hours dealing 市后交易
B K=w' 1U after-tax profit 税后盈利；税后利润；税后溢利
ToPjB vD agency agreement 代理协议
"OwVCym? agency expenses 代理机构的开支
a,S;JF)v agency fee 代理费
<>{m+=gA Agency Law 《代理法》
MYjc6@=cR agent 代理人；承销人
ojlyW})$% agent of company 公司代理人
*-5N0K<kQ agent's fee 代理人费；经纪费
4c(Em+ 4 aggregate 总计；总数；总体数字
g6lWc@]F aggregate amount 总款额；总额
\ B84 aggregate assets and liabilities 总体资产与负债
QM 3 DB aggregate at constant price 按固定价格计算的总体数字
z# o'' aggregate demand 总需求
Y2 J-`o$5 aggregate gross position 总持仓量
@>VVB{1@,] aggregate limit 总限额
jy2gR1~ aggregate of salaries tax 合计薪俸税
pk.\IKl G] aggregate performance 总体表现；总体业绩
^5Lk}<utw aggregate supply 总体供应
n6WKk+ aggregate surplus 总盈余
8aW El% aggregate total 整体总额
h
':Z F aggregate value 总值；合计价值
s^eiym P aggregated basis 合计基准
7CuZ7!>$ aggregated net chargeable income 合计应课税入息实额
ZGR5"el! aggregation 合并计算；合计；总和
;XawEG7" U aggregation of incomes of husband and wife 夫妇入息合并计算
EI 35&7( aggregation of property 财产的总和
V+lF|CZb5 agio 差价；贴水
zM=MFKhi ~ 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》
UWKgf? _ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Rb0I7~Z%'d 《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》
0] Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
oS..y($TI 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
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Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
]nB|8k=J 《香港政府和大韩民国政府关于相互促进和保护投资协定》
+Z|3[#W agreement for a settlement 授产协议
u>:(MARsR agreement for assignment 转让协议
/o m++DxV agreement for sale 售卖协议；买卖协议
RhHm[aN agreement for sale and purchase 买卖协议
NvJ5[W agreement for the payment of interest 支付利息协议
1F`jptVQ\G agreement for the repayment of money 还款协议
Px=@Tw N, agreement of reinsurance 再保险协议
HVHv,:bPo Agricultural Bank of China 中国农业银行
qJdlZW< air passenger departure tax 飞机乘客离境税
)'U0n`= Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
A/'po_'uy airport tax 机场税
yS mbX alcohol duty 酒精税
.nrllVG%` alienation 让与；让渡；转让
v}Ju2 }IK alimony 生活费；赡养费
vsj4? 0 = All Ordinaries Index [AOI] 所有普通股指数
^r&)@R$V all risks 全险；综合险
7:<w)Al! All Sales Record for Stock Market 《股票市场成交报告》
*$vH]>)p Allied Capital Resources Limited 新联财务有限公司
* |dr-e_j all-items index [Consumer Price Index] 总指数〔消费物价指数〕
V9v20iX allocation letter 拨款信件
XhM!pSl\ allocation of fund 分配款项；预留款项
pzz* >Y allocation of profit 利润分配；溢利分配
87 s *lS allocation warrant 拨款令
!>`Fg>uy allotment 分配；配股
JaRsm'SIk~ allotment notice 股份配售通知；配股通知
n^T,R allotment of shares 股份分配
kUgfFa#_ allowable 可获宽免；免税的
V3t#kv allowable business loss 可扣除的营业亏损
R);Hd1G allowable expenses 可扣税的支出
~bhS$*t64 allowance 免税额；津贴；备抵；准备金
LjBIRV7 allowance for debts 债项的免税额
\]u;NbC] allowance for depreciation by wear and tear 耗损折旧免税额
(*9. GyK allowance for funeral expenses 殡殓费的免税额
rR#Ditn^ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
U;MXiE3D allowance for repairs and outgoings 修葺及支出方面的免税额
er UYR" allowance to debtor 给债务人的津贴
|R0f--; alteration of capital 资本更改
:h{uZ,#Gi alternate trustee 候补受托人
z ~ C8JY: amalgamation 合并
VX$WL"A ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
f
5v&4 ambit of charges 征税范围；收费范围
k9;^|Cm
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c;$ 4}U4 American Commodities Exchange 美国商品交易所
a ZWj52 American Express Bank Limited 美国运通银行
ai/|qYf American Stock Exchange 美国证券交易所
1g{Pe`G, amortization 摊销
! ;t\lgMl amount due from banks 存放银行同业的款项
H3 D<"4Q> amount due from banks abroad 存放海外银行同业的款项
EsMX #1>/m amount due from holding companies 控股公司欠款
-BSdrP| amount due from local banks 存放本港银行同业的款项
Oo|PZ_P amount due to banks 银行同业的存款
Ur(R[*2bx amount due to banks abroad 海外银行同业的存款
r0 XEB,} amount due to holding companies 控股公司存款
Db,"Gl amount due to local banks 本港银行同业的存款
-^xbd_' amount due to outport banks 外埠银行同业的存款
@x}"aJgl amount for note issue 发行纸币的款额
G@k]rw ub amount of bond 担保契据的款额
Dw%'u 'HG amount of consideration 代价款额
43PLURay amount of contribution 供款数额
u=.8M`FxP amount of indebtedness 负债款额
"B_3<RSL amount of principal of the loan 贷款本金额
z sg\|=P amount of rates chargeable 应征差饷数额
OM*c7& amount of share capital 股本额
4 O !2nP amount of sums assured 承保款额
Tnp
P ' amount of variation 变动幅度
G](4!G& amount of vote 拨款数额
hO=L|BJ?I amount payable 应付款额
#J"xByQKK amount receivable 应收款额
c1yRy| Amsterdam Stock Exchange 阿姆斯特丹证券交易所
I,{YxY[$7 analysis 分析
SO$Af!S:bB ancillary risk 附属风险
!bE -&c annual account 周年帐目；周年帐目报表；年度决算；年结
6Wu*zY_+ annual accounting date 年结日期
.:$(o& annual allowance 每年免税额；年积金；年度津贴；年津
8W\ yM;' annual balance 年度余额
_} R[mr/ annual disposable income 每年可动用收入
zt( lV annual estimates 周年预算
X7},| cmD_ annual fee 年费
mM,HMrgLqK annual general meeting 周年大会
q>$MqKWM annual growth rate 年增率；每年增长率
51jgx,-|$ annual long-term supplement 长期个案每年补助金
KewW8H~tb annual pensionable emolument 可供计算退休金的年薪
=yf) Z^ annual report 年报
s@F&N9oh Annual Report on the Consumer Price Index 《消费物价指数年报》
r)*23 &Ojs annual return 周年报表；周年申报表；每年报税表格
fMUcVTFe Annual Return Rules 《周年报表规则》
lG7PM^Eb annual review of consumer prices 每年消费物价回顾
=-h^j annual roll-forward basis 逐年延展方式
Y[{:?i~9, annual salary 年薪
Ie.*x'b?y annual statement 年度报表；年度决算表
AW]\n;f
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
D.K""*ula annuitant 年金受益人
SMEl'y annuity 年金
]`/>hH>+~9 annuity contract 年金合约
%Qe zC+n annuity on human life 人寿年金
1<YoGm& antecedent debt 先前的债项
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oPO` ante-dated cheque 倒填日期支票
K^u,B3 anticipated expenditure 预期开支
&k:xr,N= anticipated net profit 预期纯利
P.Z:`P) anticipated revenue 预期收入
hNN>Pd~; anti-inflation measure 反通货膨胀措施
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,-I anti-inflationary stance 反通货膨胀立场
- S'K xC apparent deficit 表面赤字
6"U u;Q apparent financial solvency 表面偿债能力
\^!;r 9z=A apparent partner 表面合伙人
J9Ao *IW~ application for personal assessment 个人入息课税申请书
1BSd9Ydj application of fund 资金应用
K*/ oWYM] application to release as liquidator and to destruct the books of accounts and documents
D*M ` qPX~ 申请免除清盘人职务及毁灭帐簿与文件
EoAr}fI appointed actuary 委任精算师
J:Cr .K` appointed auditor 委任核数师；委任审计师
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2H" M appointed trustee 委任的受托人
aLa<z Essz appointer 委任人
D:z'`v0j apportioned pro rata 按比例分摊
0#*6:{/^ apportionment 分配；分摊
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4Uk} Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
8q^}AT<C apportionment formula 分摊方程式
dli(ckr apportionment of estate duty 遗产税的分摊
(` *BZ _ appraisal 估价；评估
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f appreciable growth 可观增长
n1sYD6u<& appreciable impact 显着影响
pbH!u+DF appreciable increase 可观增长
jI ol`WX appreciation 增值；升值
?qgQ)#6 appreciation against other currencies 相对其他货币升值
a(gXvgrf[ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
3s6obw$ki appreciation tax 增值税
TSB2]uH appropriation 拨款；拨用；拨付
|Y7SP]/`gB appropriation account 拨款帐目
+:S `] Appropriation Bill 拨款法案
cOV j @z appropriation-in-aid system 补助拨款办法
Tag f7tw4 approved assets 核准资产
'C]w3Rh' approved basket stock 认可一篮子证券
x l&@g)Jj approved budget 核准预算
586P~C[ic approved charitable donation 认可慈善捐款
%'Cj~An approved charitable institution 认可慈善机构
&
l>nzJ5? approved currency 核准货币；认可货币
@<\oM]jX approved estimates 核准预算
bMO^}qR` approved estimates of expenditure 核准开支预算
gv*b`cl approved overseas insurer 核准海外保险人
OoB|Eh|), approved overseas trust company 核准海外信托公司
}y(t')= 9 approved pooled investment fund 核准汇集投资基金
IW~R{ ]6 approved provident fund scheme 认可公积金计划
TM)INo^ approved provision 核准拨款
6/UOz V,[ approved redeemable share 核准可赎回股份
4MgN approved regional stock 认可地区性证券
5vx 4F f approved retirement scheme 认可退休金计划
msl.{ approved subordinated loan 核准附属贷款
W A/dt2D| arbitrage 套戥；套汇；套利
A @A8xn% arbitrageur 套戥者；套汇者
;u BGB
h< arbitrary amount 临时款项
w 1/QnV arrangement 措施；安排；协定
oD2:1 9M@p arrears 欠款
Z&
_kq| arrears of pay 欠付薪酬
x[ 0T$ arrears of revenue 逾期未收税款；逾期未收的帐项
nWd!ovd articles of association 组织章程；组织细则；组织章程细则
htBA.eQ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
dyQ7@K.E ascertainment of profit 确定利润
k 2 }DBVu1 "Asia Clear" “亚洲结算系统”
G6G Bqp6| Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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iV^> Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
@ {/)k%U Asian Development Fund [ADF] 亚洲发展基金
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c7 Asian dollar bond 亚洲美元债券
p{Lrv%-j Asian dollar market 亚洲美元市场
)z [C= Asian dollar rate 亚洲美元利率
,^/Wv!uPE Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
]Lv P)0= Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
S\GWMB!oF asked price 沽盘；喊价；索价；卖方报价
8E%LhA. assessable income 应评税入息
#(^<qr assessable loss 应评税亏损
|AYii-g assessable profit 应评税利润
4 &bmt assessable value 应评税值
7:4c\C0 assessed profit 估定利润
m$vq %[/# assessed value 经评估价值
x-%O1frc assessment 评税；评定；估价；评税单
MBW oPK assessment number 评税编号；估价编号
LU6R"c11 assessment of additional tax 补加税评税
\e86'& assessment of performance 业绩评估；实绩评价
(0{Dn5MH Assessor 评税主任
vk7IqlEQ asset price bubbles 资产价格泡沫
K[T0);hZR asset-backed securities 具资产保证的证券
VVJ0?G
(? assets accretion 资产增值
j7}mh assets and liabilities 资产与负债
,=)DykP assets betterment statement 资产递增表；资产改进表
zluq2r assets lending 实物放款；有抵押贷款
\BHZRytQF assets of the company passing on the death 死者去世时转移的公司资产
,r B(WKU assets pledged as security for liabilities 用作负债抵押的资产
/YJo"\7 assets portfolio 资产投资组合
u?,>yf.;s assets price 资产价格
X!KX4H assets quality 资产质素
Cl0kR3Y assets realization 资产变现
MCE@EF D`\ assets refinancing arrangement 资产再集资安排
q{w|`vIb assets securitization 资产证券化
|"*P`C= assets situated outside Hong Kong 在香港以外地方的资产
\K$\-]N+ assets stripping 削减资产；拆卖资产
;\pr05 assets value 资产值
8m+~HSIR assignee 承让人
+SFFwjI assignment 转让；转让书；转让契
k4{!h?h assignment of interest 权益转让
Ej(BE@6>s assignment of letters patent and trade mark 专利证书及商标转让
ZqclmCi assignment of property 物业转让；物业转让书
SeHrj&5U assignment right 转让权
S{^x]h|? assignor 转让人
bxE~tsM"@Y associate 有联系的人；有关连人士；相联者；合伙人；联系人
a L(G0@( Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
j4XVk@'OX associate member 附属会员
ka_m
Q<{9 associated body corporate 相联法人团体
#9G fMxH associated company 相联公司；联属公司
?`RlYu associated corporation 相联法团
/pF8S!,z Association of Chartered Certified Accountants [ACCA] [United Kingdom]
d+DO}=] 公认会计师公会〔英国〕
vu(
5 s Association of Futures Exchange Brokers 香港期货经纪协会
A@?0( Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
@b(@`yz.a association of underwriters 承保人组织
wDvu2iC= assumption of control 接管
u!X~!h-6~ assurance 担保；保险；转易；转易书
[RBSUOF assurance of interest 权益的转易
"(=g7,I4 at 19XX price 按一九ＸＸ年价格计算
p A8bFtt at a discount 按赔价计算；按贴水价格计算；打折扣
CR [>5/:M at a premium 按溢价计算；按升水价格计算
DuC#tDP at call 通知付款；按通知
K~:SLCv
E% at constant market price 按固定市价计算
4)iP%%JH at constant price 按固定价格计算
%pVsafV at cost 按成本计算
It3k#A0 at current market price 按当时市价计算；按现时市价计算
;1&"]N% at current price 按当时价格计算；按现时价格计算
! $JX3mP at factor cost 按要素成本计算；按生产要素成本计算
g P>pb W_ at money-of-the-day price 按付款当日价格计算
C@a I*+@-" at or better 按指定或较佳价位〔买卖指令〕
Ou[`)|> at par 按面值计算；平价
&$s:h5H oX at sight 见票即付
lw3H
8[ at the close 按收市盘
zY/Oh9`=v at the opening 按开市盘
xd{.\!q. attestation 见证；见证条款
i$kB6B#== at-the-money option 平价期权
WN]k+0# attorney 受权人；受托代表人
`)cI^ ! attornment 新拥有人承认书
HS |Gz3~ attributable profit 可归属利润
$ ~5H-wJ attributable share value 可归属股份价值
1gK|n Auckland Stock Exchange 奥克兰证券交易所
)M;~j auction 拍卖
0er| QC auctioneer 拍卖商
p@pb[Bx~[ audit 审计；核数
+pYgh8w@ Audit Commission 审计署
w10~IP Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
|47t+[b 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〕
^p(aZj 3k audit review 帐目审查
QtfL'su: Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
[pU(z'caS audited account 审计帐目；经审计的帐目
-W! M:8 audited annual account 经审计的周年帐目
4 }C
\N audited balance sheet 经审计的资产负债表
L9) gN.# auditor 核数师；核数主任；审计师
y],op G6 auditor's certificate 核数师证明书；审计师证明书
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a{n1hk auditor's report 核数师报告；审计师报告
q:kGJ xfaW Aussie bond 澳元债券
5& %M L austerity budget 紧缩预算
d5-Q}D,P Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
PxYK)n9& Australia All Ordinaries Index 澳洲所有普通股票指数
h GA2.{ Australian Dollar [AUD] 澳元
G^{~'TZv% Australian Options Market 澳大利亚期权市场
"d<uc j Australian Securities Commission 澳洲证券事务监察委员会
6"iNh) Australian Society of Certified Practising Accountants 澳洲执业会计师公会
#pZeGI|'J Australian Stock Exchange 澳大利亚证券交易所
_1)n_P4 Austrian Schilling [ATS] 奥地利先令
A@o7 authentication 认证；鉴证
.4]XR/I $ authority to purchase 委托购买证；委购书
A$p& <# authorization 认可；核准；授权；授权书
z#G\D5yX[* authorization by direction 指示授权
~ AD>@;8fG authorization by instruction 指令授权
aNry> 2: authorization by warrant 令状授权
-`8 @ authorization of unit trust 单位信托的认可
}Rz,}^B authorized agent 指定代理人
G 9Xkim Q' authorized capital 法定资本
m? wQk:Y1 authorized clerk 出市员
cEf"m ?w authorized dealer 认可交易商
qJF'KHyU{l authorized financial institution 认可财务机构
wdj?T`4 authorized fund 认可基金
<e#v9=}DI authorized fund house 获授权的基金公司；认可基金公司
Q@}SR%p authorized institution 认可机构
e!0xh authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
%UdE2 D'bC authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
x#E
M)Thq authorized insurer 获授权保险人；获认可承保人
Q"s6HZ"YI authorized investment 特准投资项目
Xc+YoA0Ez authorized person 获授权人
xJ<RQCW$ authorized representative 获授权代表
^/Hf$tYI!` authorized share capital 法定股本
hpQ #`rhn automated quotation system 自动报价系统
1q;R+65 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
6 w d 自动交易系统〔香港期货交易所有限公司〕
'{0O!y[H6 automatic adjustment mechanism 自动调整机制
P'iX?+* automatic adjustment system 自动调整系统
g@x72$j Automatic Clearing House 自动票据交换所
vE`;1 UA} automatic exchange rates accumulation system 自动化汇率累集系统
cFie;k Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
j)G%I y[` automatic teller machine [ATM] 自动柜员机
m\*ca3$ autopay 自动转帐
bv <^zuV available assets 可用资产
?1g`'q@T% available fiscal reserve 现存财政储备
\>4> sCC available profit 可用利润
N g<ic Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
o_\vudXK average 平均；平均数；海损
=oXlJ[)h average basic salary 平均基本薪金
AHr^G' average consumer expenditure 平均消费开支；一般消费开支
/V0Put average cost 平均成本
]u<U[l-w average cost of land production 增辟土地平均成本
D(Z#um 8n average daily turnover 平均每日成交额
y}FG5'5$13 average daily wage rate 平均每日工资率
xN$V( ZX4 average expenditure pattern 平均开支模式
fFVQu\ average growth rate 平均增长率
rhzI*nwOT average net fixed assets 固定资产平均净值
[ -Z 6Q zT average of relatives 相对价格平均数
~i?Jg/qcxN average price 平均价格
[ Cd#<Te3 average propensity to consume 平均消费倾向；一般消费倾向
|H=5Am average propensity to save 平均储蓄倾向；一般储蓄倾向
qPi $kecx average rate 平均率
p]X+#I< average revenue 平均收入；平均收益
D*46, >Tv average stock 平均库存；平均存货
~{g/ average yearly rent 平均年租
%;]/ Z%! avoidance of double taxation 避免双重课税
rc:UG "[ avoidance of tax 避税
