A:
71OQ?fc A share Ａ股；甲类股份
#0 eop>O abatement of tax 减税；减扣免税额
^;.&=3N,+ ABN AMRO Bank N.V. 荷兰银行
Yjh02wo above-the-line expenditure 线上项目支出；经常预算支出
|& AZ95v above-the-line receipt 线上项目收入；经常预算收入
EOzw&M];r ABSA Asia Limited 南非联合亚洲有限公司
) 0|X];sD absolute change 绝对数值变更
wd Q%L4l absolute expenditure 实际开支
=~
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Xx
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w ;xbQZ|+ absolute order of discharge 绝对破产解除令
H.*aVb$ absolute profit margin 绝对利润幅度
4ZrRgx2MD absolute value 实值；绝对值
^#)]ICV absolutely vested interest 绝对既得权益
fW3NH7aUG absorbed cost 已吸收成本；已分摊成本
D>
E N:_v absorption 吸收；分摊；合并
I9O%/^5^[w absorption rate 吸收率；摊配率；分摊率
zL/r V< ACB Finance Limited 亚洲商业财务有限公司
,^uQw / acceptable form of reciprocity 合理的互惠条件
$`6Q\=*R/ acceptable rate 适当利率；适当汇率
YzeNr* acceptance agreement 承兑协议
rqz`F\A;% acceptance for honour 参加承兑
t lpTq \; acceptor 承兑人；接受人；受票人
u E<1P gW acceptor for honour 参加承兑人
gfly?)V nF accident insurance 意外保险
VrnZrQj< Accident Insurance Association of Hong Kong 香港意外保险公会
v&8s>~i`K accident insurance scheme 意外保险计划
} @4by< accident year basis 意外年度基准
nIf~ds&TT accommodation 通融；贷款
5L J0V accommodation bill 通融票据；空头票据
ZFNg+H/k accommodation party 汇票代发人
r74'
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B*AB @ account book 帐簿
hK 1 H'~c account collected in advance 预收款项
u Xo? account current book 往来帐簿
.0?A0D?sP account of after-acquired property 事后取得的财产报告
w5 *
Z\t5 account of defaulter 拖欠帐目
^:Fj+d account payable 应付帐款
8M8Odz\3 q account payee only [A/C payee only] 只可转帐；存入收款人帐户
%abc -q account receivable 应收帐款
*1g3,NMA account receivable report 应收帐款报表
hkl9 EVO) account statement 结单；帐单；会计财务报表
/|>?!; account title 帐户名称；会计科目
^"] ] rZ) accountant's report 会计师报告
3#N`n |UgC Accountant's Report Rules 会计师报告规则
usR +ZQaA accounting and auditing procedure 会计与审计程序；会计与核数程序
ErxvGB(2 Accounting Arrangements 《会计安排》
~' w]%rh! accounting basis 会计基础
\Sv 8c}8 accounting by Official Receiver 破产管理署署长呈交的帐目
dQ= L<{( Accounting Circular 《会计通告》
7\[)5j accounting class 会计类别
l- $5CO accounting date 记帐日期；会计结算日期
{h0T_8L/ accounting for money 款项核算
*=X61`0 Accounting Officer 会计主任
d F$&fo% accounting period 会计报告期；会计期
D-LQQ{!D5 accounting policy 会计政策；会计方针
}h1y^fuGi accounting practice 会计惯例
VWrb`p@ accounting principle 会计准则
Q% x-BZb~ accounting record 会计记录
$g_|U:, accounting report 会计报告
^j7> Ul, Accounting Services Branch [Treasury] 会计事务部〔库务署〕
ng:B;;
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|cgc^S/~H accounting statement 会计报表
m
;yIFO accounting system 会计制度；会计系统
Pye/o accounting transaction 会计事项；帐务交易
V I]~uTV accounting treatment 会计处理
h?p!uQ accounting year 会计年度
#=N6[:, accretion 增值；添加
Dg*'n accrual 应计项目；应累算数目
TeKU/&fkc accrual basis 应计制；权责发生制
Mh]4K" cs accrual basis accounting 应计制会计；权责发生制会计
F0tcVdv accrue 应累算；应计
;:/C.%d
accrued benefit 应累算利益
'm0_pM1:D accrued charges 应计费用
i?861Hu accrued cumulative preference share dividend 应累算的累积优先股股息
,*8)aZ1 k accrued expenses 应累算费用
80K"u[ accrued interest payable 应付利息；应计未付利息
O Ke
9/ ._ accrued interest receivable 应收利息；应计未收利息
E+cx 8( accrued right 累算权益
g%o kYH? accruing profit 应累算的利润
hISYtNWjd" accumulated fiscal reserve 累积财政储备
mYbu1542'n accumulated profit 累积利润；滚存溢利
ssAGWP accumulated reserve 累积储备
)JY#8,{w accumulation of surplus income 累积收益盈余
}=A+W2D acquired assets 既得资产
39A|6> -? acquisition 收购；购置；取得
B.L _EIw acquisition cost 购置成本
o1thGttVDg acquisition expenses 购置费用
pnUL+UYeM acquisition of 100% interest 收购全部股权
F`>qg2wO acquisition of control 取得控制权
g){gF( acquisition of fixed assets 购置固定资产
b^A7R{G7 acquisition of shell “买壳”
Q)\[wYMt acquisition price 收购价
A@Cvx7X act of God 天灾
! LCy:>i!d acting partner 执事合伙人
5 %+epzy active market 买卖活跃的市场；交投畅旺的市场；旺市
{LT2 ^gy= active partner 积极参与的合伙人
?
M.'YB2 active trading 交投活跃
uK0L> actual circulation 实际流通
mR$ 0Ij/v actual cost 实际成本
,YRBYK: actual expenditure 实际开支；实际支出
$."F z
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WR_B:%W. actual market 现货市场
-`$J& YU actual price 现货价；实际价格
rNICK2Ah actual profit 实际利润
$`P]%I} actual quotation 实盘；实际价位；实际报价
O^8=Xj #} actual year basis 按实际年度计算
O&sU Pv actuals 实货
t"OP* actuarial investigation 精算调查
]2{]TJ @B actuarial principle 精算原则
qcge#S> actuarial report 精算师报告
QcX&q%*0 Actuarial Society of Hong Kong 香港精算学会
+BE _t(%p" actuarial valuation 精算师估值
/J9Or{#r actuary 精算师
/ S @iF ad referendum agreement 暂定协议；有待覆核的协定
v=cX.^ L ad valorem duty 从价税；按值征税
K5z<n0X ~ ad valorem duty system 从价税制
?)Je%H ad valorem fee 从价费
( B%[NC 6 ad valorem tariff 从价关税
qpzyl~g:C additional allowance 额外免税额
]YOWCFAQot additional amount for unexpired risk 未过期风险的额外款额
3J8M0W additional assessable profit 补加应评税利润
+G+1B6 S additional assessment 补加评税
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[M,L0c additional commitment 额外承担
m -0EcA/ additional commitment vote 额外承担拨款
UID `3X additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
y1[@4TY] additional dependent parent allowance 供养父母额外免税额
ca5;Z@t$S additional provision 额外拨款
tKds|0,j| additional stamp duty 附加印花税
X&Sah}0V& additional tax 补加税罚款；补加税款
/%)(Uz Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
e
[6F }."c adjudged bankrupt 被裁定破产
Z~[eG"6zI adjudicated bankrupt 裁定破产人
Spn)M79 adjudication fee 裁定费；评定印花税额手续费；评估契据费
-$49l adjudication of bankruptcy 裁定破产；宣告破产
F{_,IQ]U adjudication of insolvency 裁定无力偿还债务
B>sQcZ: adjusted actual 经调整的实数；调整后的实数
{s8g;yU5 adjusted current assets 经调整的流动资产；调整后的流动资产
oFT1d adjusted figure 经调整的数字；调整后的数额
Vv+ oq5hf adjusted liabilities 经调整的负债；调整后的负债
`?f<hIJoz adjusted loss 经调整的亏损；调整后的亏损
?b93! Q1 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
/c6]DQ<? adjusted profit 经调整的利润；调整后的利润
Z,"YMUl' adjusted surplus 经调整的盈余额；调整后的盈余额
qE VpkvEq adjusted value 经调整的价值；调整后的价值
EQX<<x" adjustment 调整；修订；理算〔保险〕
(:h&c6'S)b adjustment centre 调剂中心
2|U6dLZ! adjustment lag 调整过程的时间差距；调整时差
=
uepg@J adjustment mechanism 调整机制
P*OT&q adjustment of loss 亏损调整
Ndyo)11z adjustment process 调整过程；调整程序
.u`A4;;Gw adjustment range 调整幅度
c#>:U,j administered exchange rate 受管制汇率
p["pGs f Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
LabI5+g administration expenses 行政费用
.F[5{XV administration fee 手续费；行政费
k_?~@G[I administration in bankruptcy 破产管理
wD W/?lT& administration order 遗产管理令
'pO-h,{TS administrator 管理人；遗产管理人
@;KvUR/+FE administrator of the estate 遗产管理人
zQUNvPYM admission of debt 债项承认书
8@|{n`n] admission of proof 接纳债权证明
Z&= Oe^ advance 放贷款项；垫付款项；预支款项；预付款项
HiD%BL>% advance account 暂支帐目；预付款帐户
IWI$@dng6 advance compensation 预付补偿金
x}=Q)| )] advance from shareholder 股东垫款
cIK4sOTJ& advance pending reimbursement 预支以待日后付还
FMzG6nrdBN advanced economy 先进经济体系
NzN"_o jM advancement 预付；预付财产
~-uDN) advances warrant 垫款令
Q ]/{6:C advancing 贷出
JNP6qM adverse balance 逆差
@X9T" adverse exchange 逆汇
DJqJ6 z:' advertisement addressed to shareholders 在报章刊登的致股东通告
gA3f@7}d advice for collection 托收通知书
=}Q|#C advice of drawing 提款通知书；汇票通知书
?crK613 t advice of payment 付款通知
C)U U/4a; Advisory Committee [Securities and Futures Commission]
qv4r !x 谘询委员会〔证券及期货事务监察委员会〕
,DEcCHr, Advisory Committee on Diversification 经济多元化谘询委员会
n-,mC /4 affidavit 誓章；遗产申报誓章
2 OqEyXh affidavit of no receipt 述明无收款的誓章
7) a f affiliate 联号；联营公司；附属公司
tCA0H\' ; affiliated company 附属公司；联号；联营公司
r EbH< | affirmation [estate duty] 非宗教式宣誓〔遗产税〕
-8d z`o} affordability 负担能力
YN 7`18u African Development Bank [AfDB] 非洲开发银行
pRUQMPn ( after-acquired property 事后取得的财产
r`RLDN!` after-hours dealing 市后交易
0F%?< :
& after-tax profit 税后盈利；税后利润；税后溢利
fvV "H{V, agency agreement 代理协议
V ZtFgN$J agency expenses 代理机构的开支
Lr= ^0 agency fee 代理费
Y0m?Z V t Agency Law 《代理法》
2uV5hSHYe agent 代理人；承销人
'tU \~3 k agent of company 公司代理人
9E0x\%2K agent's fee 代理人费；经纪费
p _3xW{I aggregate 总计；总数；总体数字
5PC: 4 aggregate amount 总款额；总额
BN &}g}N aggregate assets and liabilities 总体资产与负债
Tks"GlE*D aggregate at constant price 按固定价格计算的总体数字
}z|9F(I aggregate demand 总需求
1'8-+ ?r aggregate gross position 总持仓量
G)_Zls2 ; aggregate limit 总限额
YD{N )v aggregate of salaries tax 合计薪俸税
@D `j aggregate performance 总体表现；总体业绩
WT3g31 aggregate supply 总体供应
{z;4t&5
aggregate surplus 总盈余
_}T )\o aggregate total 整体总额
j%J>LeTca aggregate value 总值；合计价值
wb h=v; aggregated basis 合计基准
w ykaf aggregated net chargeable income 合计应课税入息实额
3preBs#i aggregation 合并计算；合计；总和
]!a? Lr aggregation of incomes of husband and wife 夫妇入息合并计算
vF>]9sMv aggregation of property 财产的总和
M-q5Jf m agio 差价；贴水
F~bDg tN3 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》
S 2W@;XvV Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
<HIM
k 《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》
V?p`rrj@ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
W
)Ps2 《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》
GhjqStjS&l Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
s B^ejH 《香港政府和大韩民国政府关于相互促进和保护投资协定》
eV }H agreement for a settlement 授产协议
y=[{:
agreement for assignment 转让协议
v\?l+-A? y agreement for sale 售卖协议；买卖协议
G|"m-.9F agreement for sale and purchase 买卖协议
N%1nii agreement for the payment of interest 支付利息协议
!(Q@1 c&z agreement for the repayment of money 还款协议
.W uSW[g agreement of reinsurance 再保险协议
! C^>tmqS Agricultural Bank of China 中国农业银行
S-</(,E}| air passenger departure tax 飞机乘客离境税
GMoz$c6n_ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
B7.&yXWg n airport tax 机场税
LB}J7yEQvj alcohol duty 酒精税
wrK@1F9! alienation 让与；让渡；转让
q(1hY"S"}b alimony 生活费；赡养费
2 &_>2"=<@ All Ordinaries Index [AOI] 所有普通股指数
raU_Z[ all risks 全险；综合险
}1lZW"{e[ All Sales Record for Stock Market 《股票市场成交报告》
Z5EII[=$o Allied Capital Resources Limited 新联财务有限公司
t%f>*} *P* all-items index [Consumer Price Index] 总指数〔消费物价指数〕
xj3{Ke`6 allocation letter 拨款信件
t -fmA?\ allocation of fund 分配款项；预留款项
}nO%q6|\V allocation of profit 利润分配；溢利分配
/V#? d allocation warrant 拨款令
,Ik~E&Ku2' allotment 分配；配股
iWW
>]3Q allotment notice 股份配售通知；配股通知
=U8+1b allotment of shares 股份分配
hb)C" q= allowable 可获宽免；免税的
_ g,_G allowable business loss 可扣除的营业亏损
>xsY"N&1i' allowable expenses 可扣税的支出
{/>uc,8O allowance 免税额；津贴；备抵；准备金
b' ~WS4xlD allowance for debts 债项的免税额
XJ" x Mv allowance for depreciation by wear and tear 耗损折旧免税额
Dqd2e &a\ allowance for funeral expenses 殡殓费的免税额
d Nov= w allowance for inflation 为通货膨胀而预留的款项；通胀准备金
~lqNWL^l allowance for repairs and outgoings 修葺及支出方面的免税额
Z,M2vRj"qT allowance to debtor 给债务人的津贴
>!tfvM2X{ alteration of capital 资本更改
U:[CcN/~3 alternate trustee 候补受托人
%afF%y amalgamation 合并
7-\wr^ll3 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
IH5^M74b ambit of charges 征税范围；收费范围
LCq1F(q amended valuation 经修订的估值
$*Wa A`(U American Commodities Exchange 美国商品交易所
CUBL/U\= American Express Bank Limited 美国运通银行
HsT 6 #K American Stock Exchange 美国证券交易所
C 20VSwd amortization 摊销
5Kk}sxol amount due from banks 存放银行同业的款项
QA)W( 1 amount due from banks abroad 存放海外银行同业的款项
Lc "{ePFh amount due from holding companies 控股公司欠款
L6ypn)l amount due from local banks 存放本港银行同业的款项
"1%k"+& amount due to banks 银行同业的存款
t? =V<Yd1 amount due to banks abroad 海外银行同业的存款
~~I]SI k{ amount due to holding companies 控股公司存款
T]b&[?p|a[ amount due to local banks 本港银行同业的存款
q~*|Wd'& amount due to outport banks 外埠银行同业的存款
\{ C
~B;= amount for note issue 发行纸币的款额
Ln/*lLIOb amount of bond 担保契据的款额
#$!^1yO amount of consideration 代价款额
-B- HZ_ amount of contribution 供款数额
!vHCftKel amount of indebtedness 负债款额
J&+" amount of principal of the loan 贷款本金额
[[]NnWJ amount of rates chargeable 应征差饷数额
Mt%Q 5^ amount of share capital 股本额
(IA: 4E} amount of sums assured 承保款额
0G+ qF 96 amount of variation 变动幅度
Z u P3/d amount of vote 拨款数额
.E{FD%U amount payable 应付款额
?,[$8V amount receivable 应收款额
?}u][akM Amsterdam Stock Exchange 阿姆斯特丹证券交易所
)5o6*(Y analysis 分析
-Q ];o~ ancillary risk 附属风险
5p3: 8G7 annual account 周年帐目；周年帐目报表；年度决算；年结
Lu[Hz8 annual accounting date 年结日期
y \dx \ annual allowance 每年免税额；年积金；年度津贴；年津
*ODc[k'( annual balance 年度余额
|>>^Mol annual disposable income 每年可动用收入
:&E~~EUW annual estimates 周年预算
wGHVq
fm5 annual fee 年费
L%pAEoSG annual general meeting 周年大会
``kesz annual growth rate 年增率；每年增长率
I^D*) z annual long-term supplement 长期个案每年补助金
@]EdUzzKq annual pensionable emolument 可供计算退休金的年薪
xq%BR[1 annual report 年报
2{ g&9 Annual Report on the Consumer Price Index 《消费物价指数年报》
piIGSC annual return 周年报表；周年申报表；每年报税表格
t6)R 37 Annual Return Rules 《周年报表规则》
Oj2=& uz annual review of consumer prices 每年消费物价回顾
R m2M annual roll-forward basis 逐年延展方式
8|\xU9VT annual salary 年薪
*$mb~k^R annual statement 年度报表；年度决算表
DnF | wS 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
G2:.8 ok annuitant 年金受益人
OSC_-[b- annuity 年金
~BBh 4t& annuity contract 年金合约
:`4LV annuity on human life 人寿年金
G B6(WAmr antecedent debt 先前的债项
D {4]c)> ante-dated cheque 倒填日期支票
q1|@v#kH6 anticipated expenditure 预期开支
^vOEG;TR<- anticipated net profit 预期纯利
eYv+tjIF anticipated revenue 预期收入
F5w=tK anti-inflation measure 反通货膨胀措施
I7 <U C{Ny anti-inflationary stance 反通货膨胀立场
nyG 5sWMpe apparent deficit 表面赤字
*kJa$3*r apparent financial solvency 表面偿债能力
mt-t8~A apparent partner 表面合伙人
SNH AL F application for personal assessment 个人入息课税申请书
@DAaCF8 application of fund 资金应用
G/KTF2wl7 application to release as liquidator and to destruct the books of accounts and documents
i \ .&8 申请免除清盘人职务及毁灭帐簿与文件
$^#q0Y x appointed actuary 委任精算师
yv> 6 u7 appointed auditor 委任核数师；委任审计师
:QMpp }G appointed trustee 委任的受托人
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1J;RF appointer 委任人
#Jfmt~ks ' apportioned pro rata 按比例分摊
+# @2, apportionment 分配；分摊
t & 5s . Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
H.[( `wi!I apportionment formula 分摊方程式
ZP.~Y;Ch;- apportionment of estate duty 遗产税的分摊
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a1Z,~ * appraisal 估价；评估
}&EdA;/o_ appreciable growth 可观增长
^3Z~RK\} appreciable impact 显着影响
c>#3{}X|x% appreciable increase 可观增长
1Msc:7:L appreciation 增值；升值
O+~@ S~ appreciation against other currencies 相对其他货币升值
{ka= {7 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
m kh p@^5 appreciation tax 增值税
w|c t="MG appropriation 拨款；拨用；拨付
^ pocbmg appropriation account 拨款帐目
SCq3K h Appropriation Bill 拨款法案
p4Xhs@.k appropriation-in-aid system 补助拨款办法
Gn% k# approved assets 核准资产
,k,+UisG approved basket stock 认可一篮子证券
Ys@\~?ym+ approved budget 核准预算
[iN\R+: approved charitable donation 认可慈善捐款
Dwah_ p8 approved charitable institution 认可慈善机构
, {#L i approved currency 核准货币；认可货币
.gw6W0\F approved estimates 核准预算
-L2% ,.E>4 approved estimates of expenditure 核准开支预算
n<>] 7- approved overseas insurer 核准海外保险人
WAb@d=H{+> approved overseas trust company 核准海外信托公司
eXtlqU $ approved pooled investment fund 核准汇集投资基金
+`.,6TNVlY approved provident fund scheme 认可公积金计划
EB5 ^eNdL approved provision 核准拨款
` =I@W approved redeemable share 核准可赎回股份
lZD"7 om approved regional stock 认可地区性证券
]Q{MF- EKj approved retirement scheme 认可退休金计划
dca?(B!'6 approved subordinated loan 核准附属贷款
Gq.fQ_oOb arbitrage 套戥；套汇；套利
;VgB ! arbitrageur 套戥者；套汇者
ujb J&p
arbitrary amount 临时款项
bHmn 0f Z9 arrangement 措施；安排；协定
Ng\] arrears 欠款
b O+L#K f arrears of pay 欠付薪酬
!l1jQq_mK arrears of revenue 逾期未收税款；逾期未收的帐项
3}i(i0+ articles of association 组织章程；组织细则；组织章程细则
bVds23q Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
]goPjfWvU" ascertainment of profit 确定利润
uS NlI78D "Asia Clear" “亚洲结算系统”
Hr=?_Un" Asia Commercial Bank Ltd. 亚洲商业银行有限公司
A55F * d Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
u S{WeL6% Asian Development Fund [ADF] 亚洲发展基金
8>ODt KI * Asian dollar bond 亚洲美元债券
Uy{ZK*c8i Asian dollar market 亚洲美元市场
AF"XsEt.e Asian dollar rate 亚洲美元利率
6i*LP(n Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
6 G?7>M Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
a |0f B4G asked price 沽盘；喊价；索价；卖方报价
S(hT3MAW assessable income 应评税入息
~{np G assessable loss 应评税亏损
O *hQP*Rs assessable profit 应评税利润
vN`JP`IBx assessable value 应评税值
OG2&=~hOz- assessed profit 估定利润
}wV/)Oy[ assessed value 经评估价值
(^LR 9 CW assessment 评税；评定；估价；评税单
B7nm7[V assessment number 评税编号；估价编号
"$N 4S9U assessment of additional tax 补加税评税
=-n 7/ assessment of performance 业绩评估；实绩评价
Hp- vBoEk Assessor 评税主任
f5hf<R),A asset price bubbles 资产价格泡沫
3Cl&1K #5 asset-backed securities 具资产保证的证券
Z}$ 1~uyw assets accretion 资产增值
^TCfj^FP assets and liabilities 资产与负债
{@T<eb$ d assets betterment statement 资产递增表；资产改进表
MD=!a5' assets lending 实物放款；有抵押贷款
=1% < assets of the company passing on the death 死者去世时转移的公司资产
w!m4 assets pledged as security for liabilities 用作负债抵押的资产
\$D41_Wt| assets portfolio 资产投资组合
j'nrdr6n assets price 资产价格
hZeF? G)L' assets quality 资产质素
XQ$9E?|= assets realization 资产变现
jMQ7^(9- assets refinancing arrangement 资产再集资安排
8Z(\iZ5Rgj assets securitization 资产证券化
Zi ;7.P qL assets situated outside Hong Kong 在香港以外地方的资产
(t2vt[A6ph assets stripping 削减资产；拆卖资产
%vjfAdC assets value 资产值
;&]oV`Ib assignee 承让人
oD~q/04! assignment 转让；转让书；转让契
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4crk assignment of interest 权益转让
3"iJ/Hc}9 assignment of letters patent and trade mark 专利证书及商标转让
F]`_ak E assignment of property 物业转让；物业转让书
='\E+*[$I assignment right 转让权
|bv7 N @?e assignor 转让人
Cc!LJ associate 有联系的人；有关连人士；相联者；合伙人；联系人
xY1@Ja Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
$5Tjo
T associate member 附属会员
,ko0XQBl associated body corporate 相联法人团体
)dZ1$MC[ associated company 相联公司；联属公司
oq9gG)F associated corporation 相联法团
&Vmx<w Association of Chartered Certified Accountants [ACCA] [United Kingdom]
}R2afTn[; 公认会计师公会〔英国〕
Ebytvs,w Association of Futures Exchange Brokers 香港期货经纪协会
Ai.^~#%X Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
[,|;rt\o> association of underwriters 承保人组织
L|K^w *\C assumption of control 接管
3pI ) assurance 担保；保险；转易；转易书
H4JwgQ assurance of interest 权益的转易
Q eipfK+me at 19XX price 按一九ＸＸ年价格计算
I vD M2q8f at a discount 按赔价计算；按贴水价格计算；打折扣
L<H6AzR+ at a premium 按溢价计算；按升水价格计算
I=}pT50~9 at call 通知付款；按通知
/^9yncG;> at constant market price 按固定市价计算
R :t at constant price 按固定价格计算
F@Cxjz at cost 按成本计算
3IDX3cM9 at current market price 按当时市价计算；按现时市价计算
anxwK47 at current price 按当时价格计算；按现时价格计算
gtw?u b at factor cost 按要素成本计算；按生产要素成本计算
} {<L< at money-of-the-day price 按付款当日价格计算
rEG!A87Zz at or better 按指定或较佳价位〔买卖指令〕
U A}N at par 按面值计算；平价
/F7X"_(H at sight 见票即付
+U*:WKdI? at the close 按收市盘
fD ?w!7f-1 at the opening 按开市盘
Jw)-6WJ!uO attestation 见证；见证条款
}@Ou]o at-the-money option 平价期权
<CY<-H attorney 受权人；受托代表人
dEG1[QG attornment 新拥有人承认书
TC^fyxq attributable profit 可归属利润
T +~
_ D attributable share value 可归属股份价值
A N
'L-
E Auckland Stock Exchange 奥克兰证券交易所
L(w ?.)E auction 拍卖
=>,X)+O auctioneer 拍卖商
NncII5z audit 审计；核数
&)#bdt [ Audit Commission 审计署
7/GL@H Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
$ J)2E g 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〕
zTS#o#`!\ audit review 帐目审查
8u4Fag Q, Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
|&0zAP"\ audited account 审计帐目；经审计的帐目
!0!r}#P audited annual account 经审计的周年帐目
ZIikDi h1 audited balance sheet 经审计的资产负债表
A,#a?O6m auditor 核数师；核数主任；审计师
;;lOu~-*$p auditor's certificate 核数师证明书；审计师证明书
%hH@< <b(s auditor's report 核数师报告；审计师报告
$V2.@ X Aussie bond 澳元债券
h ; S? austerity budget 紧缩预算
Kuy0C i Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
N(= \S: Australia All Ordinaries Index 澳洲所有普通股票指数
19 <Lgr Australian Dollar [AUD] 澳元
+N:=|u.g Australian Options Market 澳大利亚期权市场
eL{6;.C Australian Securities Commission 澳洲证券事务监察委员会
5; Q9Z1
` Australian Society of Certified Practising Accountants 澳洲执业会计师公会
(|U|>@ Australian Stock Exchange 澳大利亚证券交易所
dId&tTMmC Austrian Schilling [ATS] 奥地利先令
1@{qPmf^ authentication 认证；鉴证
J!@`tR- authority to purchase 委托购买证；委购书
:zLeS- authorization 认可；核准；授权；授权书
W:* {7qJ authorization by direction 指示授权
66%4p%#b4 authorization by instruction 指令授权
ry!0~ir authorization by warrant 令状授权
zaMKwv}BR authorization of unit trust 单位信托的认可
J1gLT $ authorized agent 指定代理人
c},wW@SF2W authorized capital 法定资本
pA?2UZ authorized clerk 出市员
:to1%6 authorized dealer 认可交易商
g]Fm%iy authorized financial institution 认可财务机构
8KyF0r? authorized fund 认可基金
>[ a&,gS authorized fund house 获授权的基金公司；认可基金公司
fe$O Pl~ authorized institution 认可机构
Ch,%xs.)G authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
O(Cm dSk, authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
a?P$8NLr authorized insurer 获授权保险人；获认可承保人
B96"|v$ authorized investment 特准投资项目
Zt H{2j0 authorized person 获授权人
AxZaV;%* authorized representative 获授权代表
~ w,hJ ` authorized share capital 法定股本
9G=HG={ automated quotation system 自动报价系统
)h,-zAnZ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
!(>yB;u 自动交易系统〔香港期货交易所有限公司〕
:1,xs e automatic adjustment mechanism 自动调整机制
(Q~ (t automatic adjustment system 自动调整系统
w6FV SU]sY Automatic Clearing House 自动票据交换所
Fo oa~C" automatic exchange rates accumulation system 自动化汇率累集系统
KmE<+/x~? Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
"?SR+;Y:q automatic teller machine [ATM] 自动柜员机
T, SCK^ autopay 自动转帐
"pW@[2Dkx/ available assets 可用资产
?Y | *EH available fiscal reserve 现存财政储备
!p$k<?WX c available profit 可用利润
VaLl$w Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
<Z^q BM average 平均；平均数；海损
(3fU2{sm average basic salary 平均基本薪金
k*Vf2O3${ average consumer expenditure 平均消费开支；一般消费开支
@(_f}S gfE average cost 平均成本
HC\\w- `< average cost of land production 增辟土地平均成本
y&{ Z"+B5 average daily turnover 平均每日成交额
F}dq~QCzw average daily wage rate 平均每日工资率
Od @< L average expenditure pattern 平均开支模式
'W]oQLD^R average growth rate 平均增长率
hD! 9[Gb average net fixed assets 固定资产平均净值
9o|#R& 0 average of relatives 相对价格平均数
;|H (_J=6k average price 平均价格
8b P4 average propensity to consume 平均消费倾向；一般消费倾向
K}1eQS&$a average propensity to save 平均储蓄倾向；一般储蓄倾向
I m8c average rate 平均率
k}r)I. Lp average revenue 平均收入；平均收益
Imm|5-qJ average stock 平均库存；平均存货
JHIXTy__ average yearly rent 平均年租
O | zLD avoidance of double taxation 避免双重课税
g1zX^^nd,V avoidance of tax 避税
