A:
7F;dLd' A share Ａ股；甲类股份
0) ^$9 Z abatement of tax 减税；减扣免税额
5J1q]^ ABN AMRO Bank N.V. 荷兰银行
M;$LB@h above-the-line expenditure 线上项目支出；经常预算支出
TA"4yri=7x above-the-line receipt 线上项目收入；经常预算收入
Z{".(?+}1 ABSA Asia Limited 南非联合亚洲有限公司
XoZw8cY absolute change 绝对数值变更
,o{|W9 absolute expenditure 实际开支
1yg 5d9 absolute guideline figure 绝对准则数字
#zL0P>P'a absolute interest 绝对权益
N;6@ f*3_i absolute order of discharge 绝对破产解除令
/ad]pdF absolute profit margin 绝对利润幅度
*}n)KK7aT absolute value 实值；绝对值
@S>$y5if absolutely vested interest 绝对既得权益
9_07?`Jr
absorbed cost 已吸收成本；已分摊成本
CB1AL]|3 absorption 吸收；分摊；合并
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B(x>w absorption rate 吸收率；摊配率；分摊率
33*NgQ;&~' ACB Finance Limited 亚洲商业财务有限公司
$h()% C7s acceptable form of reciprocity 合理的互惠条件
p ^(gXzW acceptable rate 适当利率；适当汇率
Z`9yGaTO acceptance agreement 承兑协议
l|Z<pD acceptance for honour 参加承兑
y=H\Z/= acceptor 承兑人；接受人；受票人
B\ITXmd
acceptor for honour 参加承兑人
@[ vwqPOL accident insurance 意外保险
u]Eyb),Gy Accident Insurance Association of Hong Kong 香港意外保险公会
*@C ]\) accident insurance scheme 意外保险计划
yE80 *C~d accident year basis 意外年度基准
-eA3o2' accommodation 通融；贷款
|K jy4.2 accommodation bill 通融票据；空头票据
2^TJ_xG~ accommodation party 汇票代发人
=64%eF account balance 帐户余额；帐户结余
tI&E@ account book 帐簿
JOA_2qa>\ account collected in advance 预收款项
Bp.z6x4 account current book 往来帐簿
Q SNL o_z account of after-acquired property 事后取得的财产报告
YdT-E account of defaulter 拖欠帐目
r8 uc. z2% account payable 应付帐款
t622b?w account payee only [A/C payee only] 只可转帐；存入收款人帐户
Z#i5=,Bk account receivable 应收帐款
! 54(K6a[ account receivable report 应收帐款报表
,M)NC%0X account statement 结单；帐单；会计财务报表
bns([F account title 帐户名称；会计科目
R 06zca accountant's report 会计师报告
L+b"d3!G&% Accountant's Report Rules 会计师报告规则
&M6cCT]&M accounting and auditing procedure 会计与审计程序；会计与核数程序
y9 >? Accounting Arrangements 《会计安排》
_s&sA2r< accounting basis 会计基础
c[DC accounting by Official Receiver 破产管理署署长呈交的帐目
ju@5 D
h Accounting Circular 《会计通告》
G|"`k Aa accounting class 会计类别
[p%OIqC`pB accounting date 记帐日期；会计结算日期
oV 7A"8L^a accounting for money 款项核算
>h+G$&8[ y Accounting Officer 会计主任
02EbmP accounting period 会计报告期；会计期
- A\J:2a| accounting policy 会计政策；会计方针
+E nJyli accounting practice 会计惯例
, XZ[L?
> accounting principle 会计准则
o (OC3 accounting record 会计记录
| gou#zi accounting report 会计报告
fV` R7m. Accounting Services Branch [Treasury] 会计事务部〔库务署〕
f7Dx .- Accounting Society of China 中国会计学会
q%/ciPgE accounting statement 会计报表
BWz7m9 T accounting system 会计制度；会计系统
IIW6;jS accounting transaction 会计事项；帐务交易
R\oas" accounting treatment 会计处理
*"% MT: accounting year 会计年度
-XSu;'4q accretion 增值；添加
aK ly1G accrual 应计项目；应累算数目
#CM^f^* accrual basis 应计制；权责发生制
?D^l&`S accrual basis accounting 应计制会计；权责发生制会计
}g? 9 /)z accrue 应累算；应计
wJ | wAS accrued benefit 应累算利益
1Xv- e8M accrued charges 应计费用
&>!WhC16 accrued cumulative preference share dividend 应累算的累积优先股股息
9bDxml1 accrued expenses 应累算费用
'yWv @) accrued interest payable 应付利息；应计未付利息
N8Mq0Ck{$ accrued interest receivable 应收利息；应计未收利息
+QqEUf<U*, accrued right 累算权益
]('isq,P accruing profit 应累算的利润
$jDp ^ - accumulated fiscal reserve 累积财政储备
?2g\y@ accumulated profit 累积利润；滚存溢利
CDz-IQi accumulated reserve 累积储备
n-cz xq%n accumulation of surplus income 累积收益盈余
! u} } V acquired assets 既得资产
kdWk{ZT^ acquisition 收购；购置；取得
x{B%TM-Ey acquisition cost 购置成本
CpAdE m{ acquisition expenses 购置费用
qX(sx2TK acquisition of 100% interest 收购全部股权
0CYm%p8 ! acquisition of control 取得控制权
Tk'YpL#U acquisition of fixed assets 购置固定资产
"ct_EPr` acquisition of shell “买壳”
?\7 " A acquisition price 收购价
NINaOs act of God 天灾
Cu%|}xq acting partner 执事合伙人
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r#by%P active market 买卖活跃的市场；交投畅旺的市场；旺市
F?L TWm active partner 积极参与的合伙人
0 w"&9+kV active trading 交投活跃
RyGce'
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ya9V+/i7T_ actual cost 实际成本
,UdTUw~F actual expenditure 实际开支；实际支出
jocu=Se@ actual income 实际入息；实际收入；实际收益
@Y#{[@Hp% actual market 现货市场
ypuW}H%` actual price 现货价；实际价格
$=j}JX}z actual profit 实际利润
A@@ Z?t. actual quotation 实盘；实际价位；实际报价
Hm?zMyO.k actual year basis 按实际年度计算
j
HOE% actuals 实货
Q6cF <L`bW actuarial investigation 精算调查
&oWdBna"_ actuarial principle 精算原则
&& }' actuarial report 精算师报告
ACg5" Actuarial Society of Hong Kong 香港精算学会
T[ iwP~l actuarial valuation 精算师估值
|zV-a2K%J actuary 精算师
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l ad referendum agreement 暂定协议；有待覆核的协定
C^po*(W6 ad valorem duty 从价税；按值征税
?PIOuN = ad valorem duty system 从价税制
:VPZGzK4 ad valorem fee 从价费
<B;l).[6 ad valorem tariff 从价关税
r )cG ee additional allowance 额外免税额
-Kj^ l3w additional amount for unexpired risk 未过期风险的额外款额
[Ng#/QXk{ additional assessable profit 补加应评税利润
^G,]("di` additional assessment 补加评税
>
dJvl | additional commitment 额外承担
io]e] m% additional commitment vote 额外承担拨款
-vXX u;frt additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
:bLL N additional dependent parent allowance 供养父母额外免税额
FuNc#n> additional provision 额外拨款
CL*i,9:NR additional stamp duty 附加印花税
c}II " P additional tax 补加税罚款；补加税款
C?bq7kD:H Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
+jFcq:`#UG adjudged bankrupt 被裁定破产
|wKC9 O@% adjudicated bankrupt 裁定破产人
A| #9 adjudication fee 裁定费；评定印花税额手续费；评估契据费
r^ ?Q o
adjudication of bankruptcy 裁定破产；宣告破产
i#t)tM " adjudication of insolvency 裁定无力偿还债务
-E4e8'P;5 adjusted actual 经调整的实数；调整后的实数
1/ Pou)D adjusted current assets 经调整的流动资产；调整后的流动资产
\c& %F=1+* adjusted figure 经调整的数字；调整后的数额
?hh 4M adjusted liabilities 经调整的负债；调整后的负债
g4 WN+y` adjusted loss 经调整的亏损；调整后的亏损
ZB'/D O=i 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
. `84Y adjusted profit 经调整的利润；调整后的利润
Z- RgN adjusted surplus 经调整的盈余额；调整后的盈余额
"CdL? ( adjusted value 经调整的价值；调整后的价值
_5vAn t* adjustment 调整；修订；理算〔保险〕
We#u-#k_O adjustment centre 调剂中心
[N}:Di,S adjustment lag 调整过程的时间差距；调整时差
) 5r *2I adjustment mechanism 调整机制
uL^ Qtmm>M adjustment of loss 亏损调整
i gp[c FN adjustment process 调整过程；调整程序
'aQ"&GX@ adjustment range 调整幅度
NhyVX%qt: administered exchange rate 受管制汇率
<im
BFw Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
yz}Agc4.I administration expenses 行政费用
MfhJ b_q` administration fee 手续费；行政费
LYPjdp2>"o administration in bankruptcy 破产管理
G J=<~S" administration order 遗产管理令
!5Ko^: +Y administrator 管理人；遗产管理人
W8Z&J18AU administrator of the estate 遗产管理人
8[S iIuIV admission of debt 债项承认书
[kx_Izi/T admission of proof 接纳债权证明
2T &<jt advance 放贷款项；垫付款项；预支款项；预付款项
vu[+UF\G advance account 暂支帐目；预付款帐户
4tTK5`7N advance compensation 预付补偿金
+A 6xY advance from shareholder 股东垫款
T|NNd1> advance pending reimbursement 预支以待日后付还
`MAluu+b advanced economy 先进经济体系
>-YPCW advancement 预付；预付财产
TY[1jW~{r advances warrant 垫款令
g&y'#,'Q~, advancing 贷出
)6#dxb9 adverse balance 逆差
=j]us?5 adverse exchange 逆汇
F#KO!\iA+ advertisement addressed to shareholders 在报章刊登的致股东通告
" d3pkY advice for collection 托收通知书
|:SBkM, advice of drawing 提款通知书；汇票通知书
1;<J] S$$ advice of payment 付款通知
O1pBr=+j+{ Advisory Committee [Securities and Futures Commission]
u+eA>{ 谘询委员会〔证券及期货事务监察委员会〕
7 a Fvj Advisory Committee on Diversification 经济多元化谘询委员会
$v?+X20 affidavit 誓章；遗产申报誓章
0 !yvcviw affidavit of no receipt 述明无收款的誓章
woJO0hHR affiliate 联号；联营公司；附属公司
=e/{fUg8f affiliated company 附属公司；联号；联营公司
'f9 fw^ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
tuuc9H4B affordability 负担能力
;aKdRhDo African Development Bank [AfDB] 非洲开发银行
PR=:3-#R after-acquired property 事后取得的财产
p#W[ he after-hours dealing 市后交易
iha{(- after-tax profit 税后盈利；税后利润；税后溢利
jW5n^Y ) agency agreement 代理协议
rK W<kQT agency expenses 代理机构的开支
AAjsb<P agency fee 代理费
6'UtB !gr Agency Law 《代理法》
l/,O9ur- agent 代理人；承销人
/T`L;YE agent of company 公司代理人
"Zd4e2>{M\ agent's fee 代理人费；经纪费
|Ui1Mm aggregate 总计；总数；总体数字
4:-h\ % aggregate amount 总款额；总额
!uLW-[F, aggregate assets and liabilities 总体资产与负债
JX,&im*BG aggregate at constant price 按固定价格计算的总体数字
lwhAF, '$ aggregate demand 总需求
iva&W aggregate gross position 总持仓量
ru,]!YPJE2 aggregate limit 总限额
5;5;bB o~ aggregate of salaries tax 合计薪俸税
XQ&iV7 aggregate performance 总体表现；总体业绩
%pmo wo~{ aggregate supply 总体供应
5inmFT?9Z aggregate surplus 总盈余
Ym+k \h aggregate total 整体总额
|[n-H;0 aggregate value 总值；合计价值
^'Wkb7L aggregated basis 合计基准
n<6p 0w aggregated net chargeable income 合计应课税入息实额
:9N~w d aggregation 合并计算；合计；总和
{7 &(2Z]z aggregation of incomes of husband and wife 夫妇入息合并计算
v]|^.x: aggregation of property 财产的总和
m`! C|?hu agio 差价；贴水
bj4cW\b( 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》
_y&m4V uu Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
%;kr%%t% 《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》
)NJD+yQ% Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
z5-vx ` 《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》
59gt#1k Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
jPg 8>Z&D 《香港政府和大韩民国政府关于相互促进和保护投资协定》
EzOO6 agreement for a settlement 授产协议
|LA./%U agreement for assignment 转让协议
xoI;s}*E agreement for sale 售卖协议；买卖协议
) Q\nR`k agreement for sale and purchase 买卖协议
2% "2~d7 agreement for the payment of interest 支付利息协议
}Z*@EWc> agreement for the repayment of money 还款协议
+L1%mVq]y agreement of reinsurance 再保险协议
0qXd?z $ Agricultural Bank of China 中国农业银行
!_rAAY air passenger departure tax 飞机乘客离境税
[=079UN-X Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
u9 rlNmf$ airport tax 机场税
_hyboQi alcohol duty 酒精税
{s!DRc]ln alienation 让与；让渡；转让
I=X-e#HM? alimony 生活费；赡养费
Wf /Gt\? All Ordinaries Index [AOI] 所有普通股指数
J<Di2b+ all risks 全险；综合险
preKg $U All Sales Record for Stock Market 《股票市场成交报告》
Q':x i;?Kt Allied Capital Resources Limited 新联财务有限公司
@O9 .~6 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
la N:H mR8 allocation letter 拨款信件
kF md):U!R allocation of fund 分配款项；预留款项
%7 h _D allocation of profit 利润分配；溢利分配
<CIJ g* allocation warrant 拨款令
mw)KyU#l,: allotment 分配；配股
F2!C^r,~L allotment notice 股份配售通知；配股通知
!K^.r_0H. allotment of shares 股份分配
v
0mc1g+9 allowable 可获宽免；免税的
&3l g\&" allowable business loss 可扣除的营业亏损
d)F~)}TFM allowable expenses 可扣税的支出
&
.VciSq6 allowance 免税额；津贴；备抵；准备金
8<ZxE(v allowance for debts 债项的免税额
=!m5'$Uz> allowance for depreciation by wear and tear 耗损折旧免税额
I*_@WoI* allowance for funeral expenses 殡殓费的免税额
^c3~CD5H
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6KPM4#61o allowance for repairs and outgoings 修葺及支出方面的免税额
:5hKE(3Q allowance to debtor 给债务人的津贴
'&,$"QXwE alteration of capital 资本更改
e eb`Ao alternate trustee 候补受托人
,R/HT@ amalgamation 合并
r4/G &m[V ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
nsF OtOdd ambit of charges 征税范围；收费范围
0FmYM@Wc amended valuation 经修订的估值
|f1 S&b. American Commodities Exchange 美国商品交易所
WGFp<R American Express Bank Limited 美国运通银行
{pMbkA Q@ American Stock Exchange 美国证券交易所
aOWW ..| amortization 摊销
j|"#S4IX)F amount due from banks 存放银行同业的款项
|F z/9+I amount due from banks abroad 存放海外银行同业的款项
e9/:q"*)/ amount due from holding companies 控股公司欠款
VqqI%[!Aw amount due from local banks 存放本港银行同业的款项
DdDO.@-Z amount due to banks 银行同业的存款
ve[` 0 amount due to banks abroad 海外银行同业的存款
xrDHXqH amount due to holding companies 控股公司存款
s^+h> amount due to local banks 本港银行同业的存款
P F#+G;q; amount due to outport banks 外埠银行同业的存款
FWI<_KZ O amount for note issue 发行纸币的款额
]s-;*o\H amount of bond 担保契据的款额
x? 3U3\W amount of consideration 代价款额
NNSHA'F,.\ amount of contribution 供款数额
x`K<z
J amount of indebtedness 负债款额
D@ut -J(. amount of principal of the loan 贷款本金额
AE!DftI amount of rates chargeable 应征差饷数额
h^R EBPe amount of share capital 股本额
zu}oeAQc$ amount of sums assured 承保款额
_<pSCR0 amount of variation 变动幅度
@NlE2s6a amount of vote 拨款数额
`Yn:fL7S amount payable 应付款额
m`
^o<V& amount receivable 应收款额
9 I>qD Amsterdam Stock Exchange 阿姆斯特丹证券交易所
9qS~-'&q# analysis 分析
}& A!h ancillary risk 附属风险
$5kb3x<W annual account 周年帐目；周年帐目报表；年度决算；年结
_7es_w}R annual accounting date 年结日期
9x@( K| annual allowance 每年免税额；年积金；年度津贴；年津
|PR8P!' annual balance 年度余额
?g
gl8bzA annual disposable income 每年可动用收入
GlkTpX^b annual estimates 周年预算
rOd<nP^`\ annual fee 年费
^=:e9i3u annual general meeting 周年大会
_ u TaN annual growth rate 年增率；每年增长率
-t~l!! N( annual long-term supplement 长期个案每年补助金
(o s}s8cIh annual pensionable emolument 可供计算退休金的年薪
+{U0PI82 annual report 年报
i ]&C=X Annual Report on the Consumer Price Index 《消费物价指数年报》
tKOTQ8i4 annual return 周年报表；周年申报表；每年报税表格
D/QSC]" Annual Return Rules 《周年报表规则》
&R+/Ie#0dz annual review of consumer prices 每年消费物价回顾
;8\w$SPP annual roll-forward basis 逐年延展方式
_b8&$\> annual salary 年薪
Q\.~cIw_AQ annual statement 年度报表；年度决算表
x`n$4a'7b 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
"SC }C annuitant 年金受益人
2"+8NfFl annuity 年金
yh0zW
$ annuity contract 年金合约
"D#+:ix8G| annuity on human life 人寿年金
9 1%QO?hz antecedent debt 先前的债项
BSt^QH-' ante-dated cheque 倒填日期支票
K ZoI jK] anticipated expenditure 预期开支
~I[Z 2&I anticipated net profit 预期纯利
zOJ4I ^^ anticipated revenue 预期收入
KMC] < anti-inflation measure 反通货膨胀措施
rTTde^ ^_ anti-inflationary stance 反通货膨胀立场
i AD'MB apparent deficit 表面赤字
PyQt8Q lz apparent financial solvency 表面偿债能力
UhKC:<% apparent partner 表面合伙人
xgoG>~F application for personal assessment 个人入息课税申请书
(jb9U k_t application of fund 资金应用
D5lzrpg _e application to release as liquidator and to destruct the books of accounts and documents
dqF]kP,VG 申请免除清盘人职务及毁灭帐簿与文件
IoO t n appointed actuary 委任精算师
BfZAK0+*$ appointed auditor 委任核数师；委任审计师
.j"iJ/ appointed trustee 委任的受托人
E4;vC ?K{ appointer 委任人
N{oi }i6 apportioned pro rata 按比例分摊
~[n]la apportionment 分配；分摊
kaM=Fk=t Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
zq]I"0Bi. apportionment formula 分摊方程式
2I'gT$h apportionment of estate duty 遗产税的分摊
S -$ L2N appraisal 估价；评估
$ 9bIUJ appreciable growth 可观增长
)F _vWbg appreciable impact 显着影响
WUOoK$I~K appreciable increase 可观增长
A^lJlr:_` appreciation 增值；升值
.*FBr7rE\ appreciation against other currencies 相对其他货币升值
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YJ4-V appreciation of the exchange value of Hong Kong dollar 港元汇值上升
A|jmp~@K)+ appreciation tax 增值税
t &scvX h appropriation 拨款；拨用；拨付
Fg` P@hC appropriation account 拨款帐目
"^M/iv( Appropriation Bill 拨款法案
$sF'Sr{)y appropriation-in-aid system 补助拨款办法
\dvzL(, approved assets 核准资产
\S #Mc approved basket stock 认可一篮子证券
&1nZ%J9 approved budget 核准预算
z+3G zDLy approved charitable donation 认可慈善捐款
WcRTv"4& approved charitable institution 认可慈善机构
h8 Wv t's approved currency 核准货币；认可货币
`^ FAD approved estimates 核准预算
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approved estimates of expenditure 核准开支预算
gbvM2 approved overseas insurer 核准海外保险人
_0HCtx ; approved overseas trust company 核准海外信托公司
R1't W= approved pooled investment fund 核准汇集投资基金
scr`] tD approved provident fund scheme 认可公积金计划
: jgvg$fd approved provision 核准拨款
117`=9F approved redeemable share 核准可赎回股份
LPuc&8lGWf approved regional stock 认可地区性证券
GSl vT: k approved retirement scheme 认可退休金计划
* AsILK 0 approved subordinated loan 核准附属贷款
.` w[A arbitrage 套戥；套汇；套利
zNTcy1Sthk arbitrageur 套戥者；套汇者
iakqCjV arbitrary amount 临时款项
@34Z/%A arrangement 措施；安排；协定
!+ bLh W` arrears 欠款
LYTx8 arrears of pay 欠付薪酬
SNLZU%jan arrears of revenue 逾期未收税款；逾期未收的帐项
sd(Yr6~.. articles of association 组织章程；组织细则；组织章程细则
=yT3#A~<G Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
C1V: _- ascertainment of profit 确定利润
(i3V[H "Asia Clear" “亚洲结算系统”
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QD Asia Commercial Bank Ltd. 亚洲商业银行有限公司
R\i8O^[ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
s,z$Vt"h*K Asian Development Fund [ADF] 亚洲发展基金
^)i5.o\ Asian dollar bond 亚洲美元债券
:eHD{= Asian dollar market 亚洲美元市场
He&7(mQ0^ Asian dollar rate 亚洲美元利率
4c })LAwd& Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
* :r6E Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
?W Vp,vP asked price 沽盘；喊价；索价；卖方报价
LUPh!)8 assessable income 应评税入息
_ aJo7 assessable loss 应评税亏损
Z ~X \Z. assessable profit 应评税利润
v w.rkAGY assessable value 应评税值
oc|%|pmRd< assessed profit 估定利润
.$ o0$`} assessed value 经评估价值
%R?B=W7 ;Q assessment 评税；评定；估价；评税单
K[,d9j`^ assessment number 评税编号；估价编号
_1>Xk_ assessment of additional tax 补加税评税
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51 l_ assessment of performance 业绩评估；实绩评价
XIep3l* Assessor 评税主任
eT!*_.' e asset price bubbles 资产价格泡沫
DHI%R< asset-backed securities 具资产保证的证券
)Z/L assets accretion 资产增值
AqqD! assets and liabilities 资产与负债
s t7\k]J\ assets betterment statement 资产递增表；资产改进表
MC'2;, assets lending 实物放款；有抵押贷款
ejF GeR assets of the company passing on the death 死者去世时转移的公司资产
NE~R&ym9 assets pledged as security for liabilities 用作负债抵押的资产
E \p Qh assets portfolio 资产投资组合
Xl/ SDm_p assets price 资产价格
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assets quality 资产质素
$Gy& assets realization 资产变现
kzkrvC+u assets refinancing arrangement 资产再集资安排
Sa8KCWgWh assets securitization 资产证券化
U{`Q_Uw@$: assets situated outside Hong Kong 在香港以外地方的资产
7%MD0qm- assets stripping 削减资产；拆卖资产
L- '{ assets value 资产值
l_q=@y assignee 承让人
&EUI assignment 转让；转让书；转让契
d O})#50f assignment of interest 权益转让
xr*%:TwCta assignment of letters patent and trade mark 专利证书及商标转让
CjQ)Bu *4 assignment of property 物业转让；物业转让书
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assignment right 转让权
"V IoV u assignor 转让人
(GCe D- associate 有联系的人；有关连人士；相联者；合伙人；联系人
e> zv+9'Q Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
eb ` ! associate member 附属会员
Rfx}[!<{N associated body corporate 相联法人团体
c>$PLO^ associated company 相联公司；联属公司
n% R l$ associated corporation 相联法团
$~;h}I Association of Chartered Certified Accountants [ACCA] [United Kingdom]
)'1rZb5 公认会计师公会〔英国〕
1H-d<G0) Association of Futures Exchange Brokers 香港期货经纪协会
n)<S5P? Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
ELvP<Ny} association of underwriters 承保人组织
Hxr)`i46 assumption of control 接管
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6 assurance 担保；保险；转易；转易书
q,Nhfo( assurance of interest 权益的转易
/N8 >> g at 19XX price 按一九ＸＸ年价格计算
.#OD=wkN0 at a discount 按赔价计算；按贴水价格计算；打折扣
gs:V4$(p4 at a premium 按溢价计算；按升水价格计算
4Ou5Vp&y at call 通知付款；按通知
QjIn0MJ)Xm at constant market price 按固定市价计算
@CB&*VoB at constant price 按固定价格计算
r3}Q1b& at cost 按成本计算
2{J ohqf at current market price 按当时市价计算；按现时市价计算
*x< 3 =9V at current price 按当时价格计算；按现时价格计算
?cB:1?\j at factor cost 按要素成本计算；按生产要素成本计算
G u4 mP at money-of-the-day price 按付款当日价格计算
0K<|>I at or better 按指定或较佳价位〔买卖指令〕
6OPYq*| at par 按面值计算；平价
!H^e$B A at sight 见票即付
>^Z==1 at the close 按收市盘
F, .dC&B at the opening 按开市盘
AZ7m=Q97 attestation 见证；见证条款
~u.( (GM at-the-money option 平价期权
+7V4mF!u attorney 受权人；受托代表人
i]{-KZC attornment 新拥有人承认书
>qL-a*w:a attributable profit 可归属利润
2R`dyg attributable share value 可归属股份价值
?= R C?K Auckland Stock Exchange 奥克兰证券交易所
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S\bAF auction 拍卖
MXP3Z N' auctioneer 拍卖商
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FG Xx audit 审计；核数
K;'s+ZD Audit Commission 审计署
*dpKo&y Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
xm*6I 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
# *tWhXU audit review 帐目审查
{aoG60N Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
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S@R audited account 审计帐目；经审计的帐目
Hs#q 7 audited annual account 经审计的周年帐目
W1\F-:4L@ audited balance sheet 经审计的资产负债表
&_o.:SL| auditor 核数师；核数主任；审计师
tj1M1s|a auditor's certificate 核数师证明书；审计师证明书
@s % !R auditor's report 核数师报告；审计师报告
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5h \!u Aussie bond 澳元债券
it)!-[:bm austerity budget 紧缩预算
)Kbz gmLr Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
3$n O@rOS Australia All Ordinaries Index 澳洲所有普通股票指数
aWk1D. Australian Dollar [AUD] 澳元
>"|"Gy ( Australian Options Market 澳大利亚期权市场
^ fqco9^; Australian Securities Commission 澳洲证券事务监察委员会
+#RqQ8 \ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
K)&oDw k Australian Stock Exchange 澳大利亚证券交易所
L 3J .Oh Austrian Schilling [ATS] 奥地利先令
r"hogmFD; authentication 认证；鉴证
}{S pV authority to purchase 委托购买证；委购书
]m=2 $mK authorization 认可；核准；授权；授权书
q_b,3T p authorization by direction 指示授权
k.6gX < T authorization by instruction 指令授权
B(ZK\] authorization by warrant 令状授权
v2KK%Qy authorization of unit trust 单位信托的认可
lBZhg~{ authorized agent 指定代理人
%4I13|<A` authorized capital 法定资本
u}(K3H3 authorized clerk 出市员
LQ{z}Ay authorized dealer 认可交易商
SLjSNuOP authorized financial institution 认可财务机构
py%_XL=w, authorized fund 认可基金
slH3c:j\ authorized fund house 获授权的基金公司；认可基金公司
]1dnp ]r authorized institution 认可机构
@ #1T-* authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
=2& Sw(6j authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
i 7jI(VvB^ authorized insurer 获授权保险人；获认可承保人
"bm Wr) authorized investment 特准投资项目
V6a+VfH authorized person 获授权人
3cB=9Y{< authorized representative 获授权代表
)Q5 ja}-{V authorized share capital 法定股本
| HfN<4NL automated quotation system 自动报价系统
aQ#6PO7.Z Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
NA{?DSP 自动交易系统〔香港期货交易所有限公司〕
>!BZ>G2 automatic adjustment mechanism 自动调整机制
P~9y}7Q\ 0 automatic adjustment system 自动调整系统
'nP;IuMP Automatic Clearing House 自动票据交换所
PlC8&$ automatic exchange rates accumulation system 自动化汇率累集系统
'FC#O%l Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
}~+_| automatic teller machine [ATM] 自动柜员机
7T /hmVi_ autopay 自动转帐
+2Wij rn available assets 可用资产
H^J waF available fiscal reserve 现存财政储备
-;RW)n^n available profit 可用利润
z$ b'y;k Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
)Q)H!yin average 平均；平均数；海损
b Sm*/Q average basic salary 平均基本薪金
C p!Qd e average consumer expenditure 平均消费开支；一般消费开支
7 P/1'f3 average cost 平均成本
i"OY =iw-N average cost of land production 增辟土地平均成本
LG:Mksd8=4 average daily turnover 平均每日成交额
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`X) average daily wage rate 平均每日工资率
lCxPR'C| average expenditure pattern 平均开支模式
4VI'd|Ed average growth rate 平均增长率
*'\ xlsp# average net fixed assets 固定资产平均净值
Tq,xW average of relatives 相对价格平均数
"Cn<x\ E b average price 平均价格
o`%;*tx average propensity to consume 平均消费倾向；一般消费倾向
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)JU [ average propensity to save 平均储蓄倾向；一般储蓄倾向
pUm|e5 average rate 平均率
r NT>{
average revenue 平均收入；平均收益
9 =zZ,dg average stock 平均库存；平均存货
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average yearly rent 平均年租
t(r}jU=qw avoidance of double taxation 避免双重课税
k35E,?T avoidance of tax 避税
