A:
}rO4b>J A share Ａ股；甲类股份
8z/ ^Ql abatement of tax 减税；减扣免税额
ZM|>Va/X ABN AMRO Bank N.V. 荷兰银行
b%oma{I=.c above-the-line expenditure 线上项目支出；经常预算支出
etTuukq_Z above-the-line receipt 线上项目收入；经常预算收入
50I6:=@\\ ABSA Asia Limited 南非联合亚洲有限公司
mceSUKI;L absolute change 绝对数值变更
Ce:R
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aLsGden| absolute guideline figure 绝对准则数字
Ix(4<s absolute interest 绝对权益
d Hp6 G^Y absolute order of discharge 绝对破产解除令
L 1F){8[ absolute profit margin 绝对利润幅度
BbU&e z8P absolute value 实值；绝对值
ADR`j;2 absolutely vested interest 绝对既得权益
[")0{LSA= absorbed cost 已吸收成本；已分摊成本
l w%fY{ absorption 吸收；分摊；合并
kkJ g/:g absorption rate 吸收率；摊配率；分摊率
jV <LmVcZY ACB Finance Limited 亚洲商业财务有限公司
rW`F|F% acceptable form of reciprocity 合理的互惠条件
UoLO#C 0i acceptable rate 适当利率；适当汇率
#e|eWi> acceptance agreement 承兑协议
iEU(1?m2- acceptance for honour 参加承兑
Et l7V acceptor 承兑人；接受人；受票人
'@fk(~| acceptor for honour 参加承兑人
&>s(f-\8 accident insurance 意外保险
>)N#n` Accident Insurance Association of Hong Kong 香港意外保险公会
TuF:m "4 accident insurance scheme 意外保险计划
5=?&q 'i accident year basis 意外年度基准
] !A ;-m accommodation 通融；贷款
K[ \z'9 Q accommodation bill 通融票据；空头票据
hV,3xrm?P accommodation party 汇票代发人
* jJ62-o account balance 帐户余额；帐户结余
,h>w % account book 帐簿
kEXcE F_9P account collected in advance 预收款项
p0tv@8C> account current book 往来帐簿
Z
ZiS$&NK8 account of after-acquired property 事后取得的财产报告
)`Fr*H3{ account of defaulter 拖欠帐目
q6ikJ8E8b account payable 应付帐款
S1B/ClKWq account payee only [A/C payee only] 只可转帐；存入收款人帐户
Gg!))I+ account receivable 应收帐款
jNyC%$ account receivable report 应收帐款报表
.Yf
h * account statement 结单；帐单；会计财务报表
9. @(& account title 帐户名称；会计科目
fC-^[Af ) accountant's report 会计师报告
jqLyX Accountant's Report Rules 会计师报告规则
RhJ<<T.2 accounting and auditing procedure 会计与审计程序；会计与核数程序
D3K`b4Y V Accounting Arrangements 《会计安排》
6
%=BYDF accounting basis 会计基础
Jxvwq uI accounting by Official Receiver 破产管理署署长呈交的帐目
tS9m8(Hr%Q Accounting Circular 《会计通告》
1y @ - accounting class 会计类别
H,I }R accounting date 记帐日期；会计结算日期
z=fag'fzM accounting for money 款项核算
-?]ltn9! Accounting Officer 会计主任
lvN{R{7 > accounting period 会计报告期；会计期
oby*.61?5l accounting policy 会计政策；会计方针
;+jp,( 7 accounting practice 会计惯例
{jVFlKP> accounting principle 会计准则
\8$`:3,@ accounting record 会计记录
C=]3NB>Jc accounting report 会计报告
=; `YtOL Accounting Services Branch [Treasury] 会计事务部〔库务署〕
w %zw+E Accounting Society of China 中国会计学会
F9<OKc XH accounting statement 会计报表
Ya_6Zd4O accounting system 会计制度；会计系统
roA1= G\Q accounting transaction 会计事项；帐务交易
O MZT\$9yT accounting treatment 会计处理
4tC_W!?$t accounting year 会计年度
g}D$`Nx: accretion 增值；添加
N<{ `n ; accrual 应计项目；应累算数目
BmM,vllO accrual basis 应计制；权责发生制
7^iAc6QSy3 accrual basis accounting 应计制会计；权责发生制会计
x L BG}C accrue 应累算；应计
q)~qd$yMS accrued benefit 应累算利益
` u}x:f ! accrued charges 应计费用
#.><A8J accrued cumulative preference share dividend 应累算的累积优先股股息
9?:S:Sq accrued expenses 应累算费用
nx4aGS" F: accrued interest payable 应付利息；应计未付利息
\fhT#/0N
accrued interest receivable 应收利息；应计未收利息
S?{5DxilO accrued right 累算权益
ep?0@5D}] accruing profit 应累算的利润
xHG oCFB accumulated fiscal reserve 累积财政储备
n~ql]Ln accumulated profit 累积利润；滚存溢利
[v`4OQ F/ accumulated reserve 累积储备
\1!k)PZdTW accumulation of surplus income 累积收益盈余
;1dz?'%V acquired assets 既得资产
\PFx#
:-c acquisition 收购；购置；取得
|W <:rT acquisition cost 购置成本
/Ow?n WSt acquisition expenses 购置费用
KRtu@;? acquisition of 100% interest 收购全部股权
93J)9T acquisition of control 取得控制权
}*'ha=`J acquisition of fixed assets 购置固定资产
4yA`);r62 acquisition of shell “买壳”
6+5Catsn acquisition price 收购价
Z]Y4N O; act of God 天灾
]Rye AJ3 acting partner 执事合伙人
c aP active market 买卖活跃的市场；交投畅旺的市场；旺市
|z'?3?, ~ active partner 积极参与的合伙人
j+ 9
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m\f_u* actual circulation 实际流通
r83~o/T@ actual cost 实际成本
!7oy%{L actual expenditure 实际开支；实际支出
{X$Mwqhpp; actual income 实际入息；实际收入；实际收益
SoX V actual market 现货市场
mig 3.is actual price 现货价；实际价格
X W)A~wPBs actual profit 实际利润
=5`@:!t7 actual quotation 实盘；实际价位；实际报价
/)1-^ju actual year basis 按实际年度计算
TJpv"V actuals 实货
K5>:Wi Y actuarial investigation 精算调查
@QG1\W' actuarial principle 精算原则
Lm|X5RVq actuarial report 精算师报告
X 2[cR;;' Actuarial Society of Hong Kong 香港精算学会
KV_Ga8hs actuarial valuation 精算师估值
@"8QG^q8de actuary 精算师
DKl7|zG4 ad referendum agreement 暂定协议；有待覆核的协定
}/spo3,6 ad valorem duty 从价税；按值征税
Bc Lt95;.\ ad valorem duty system 从价税制
F 29AjW86 ad valorem fee 从价费
?U08A{ c ad valorem tariff 从价关税
X t =bc additional allowance 额外免税额
%B*dj 9n^q additional amount for unexpired risk 未过期风险的额外款额
2-0cB$W+ additional assessable profit 补加应评税利润
)^H9C "7T additional assessment 补加评税
B: ~ ;7A\ additional commitment 额外承担
\NU [DHrMP additional commitment vote 额外承担拨款
l;A_ Aii( additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
m;f?}z_\$ additional dependent parent allowance 供养父母额外免税额
}qhK.e additional provision 额外拨款
5$U>M additional stamp duty 附加印花税
j\f$r,4 additional tax 补加税罚款；补加税款
*]WXM.R8 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
LFyceFbm adjudged bankrupt 被裁定破产
F5+_p@ !i adjudicated bankrupt 裁定破产人
Zk
Uun iO adjudication fee 裁定费；评定印花税额手续费；评估契据费
uR@`T18 adjudication of bankruptcy 裁定破产；宣告破产
Qiw4'xQm adjudication of insolvency 裁定无力偿还债务
q}$ =bR1+ adjusted actual 经调整的实数；调整后的实数
9D{).f0 adjusted current assets 经调整的流动资产；调整后的流动资产
#@^w>D6W adjusted figure 经调整的数字；调整后的数额
gF6j 6 adjusted liabilities 经调整的负债；调整后的负债
j7#GqVS' adjusted loss 经调整的亏损；调整后的亏损
i@5%d!J 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
c)MR+'d\WO adjusted profit 经调整的利润；调整后的利润
]Cn*C{ adjusted surplus 经调整的盈余额；调整后的盈余额
r)( BT:2m adjusted value 经调整的价值；调整后的价值
X'7S|J6s adjustment 调整；修订；理算〔保险〕
=zeLs0s; adjustment centre 调剂中心
1 \*B . adjustment lag 调整过程的时间差距；调整时差
6 v^ adjustment mechanism 调整机制
qLi9ym, ] adjustment of loss 亏损调整
\.P}`Bpa adjustment process 调整过程；调整程序
1lyOp adjustment range 调整幅度
I<./(X[H:# administered exchange rate 受管制汇率
^r*%BUU9]% Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
w"agn}CK administration expenses 行政费用
/ 7X dV administration fee 手续费；行政费
~e77w\Q0 administration in bankruptcy 破产管理
QX.6~*m1 administration order 遗产管理令
%K'* P56 administrator 管理人；遗产管理人
C'/M/|=Q# administrator of the estate 遗产管理人
_SC admission of debt 债项承认书
?vn 0%e868 admission of proof 接纳债权证明
1 {x~iZa advance 放贷款项；垫付款项；预支款项；预付款项
ZT"|o\G^Q advance account 暂支帐目；预付款帐户
Q\#{2!I advance compensation 预付补偿金
6'Yn|A advance from shareholder 股东垫款
)_*a7N! advance pending reimbursement 预支以待日后付还
|sq o+E advanced economy 先进经济体系
Mp"ci+Iu advancement 预付；预付财产
=+}}Sv2 advances warrant 垫款令
2~WFLD advancing 贷出
_$\5Z Ve adverse balance 逆差
RyOT[J adverse exchange 逆汇
b2X'AHK S advertisement addressed to shareholders 在报章刊登的致股东通告
P^3m:bE] advice for collection 托收通知书
8o 7]XZE=) advice of drawing 提款通知书；汇票通知书
-*hb^MvP advice of payment 付款通知
Di<J6xu Advisory Committee [Securities and Futures Commission]
`JWYPsWk 谘询委员会〔证券及期货事务监察委员会〕
>Ug ?O~- Advisory Committee on Diversification 经济多元化谘询委员会
w<~<(5mM5; affidavit 誓章；遗产申报誓章
&1 E~ \8U affidavit of no receipt 述明无收款的誓章
MIlCUk affiliate 联号；联营公司；附属公司
XDdcq ]*| affiliated company 附属公司；联号；联营公司
O%K?l}e affirmation [estate duty] 非宗教式宣誓〔遗产税〕
@=NVOJy}c affordability 负担能力
=HV-8C] African Development Bank [AfDB] 非洲开发银行
`)=A !x y after-acquired property 事后取得的财产
f:[d]J | after-hours dealing 市后交易
HS6Imi after-tax profit 税后盈利；税后利润；税后溢利
NnLhJPh agency agreement 代理协议
2Cd
--W+= agency expenses 代理机构的开支
6"Lsui?? agency fee 代理费
~26s7S} Agency Law 《代理法》
FK@ f' agent 代理人；承销人
AIl$qPKj& agent of company 公司代理人
pO/SV6N agent's fee 代理人费；经纪费
vbA7I<; aggregate 总计；总数；总体数字
A2|o=mOH aggregate amount 总款额；总额
\gp,Txueb aggregate assets and liabilities 总体资产与负债
AO}i@Y Jth aggregate at constant price 按固定价格计算的总体数字
_Hd1sx aggregate demand 总需求
$]%<r?MUb- aggregate gross position 总持仓量
N =Uc=I7C aggregate limit 总限额
-S,ir aggregate of salaries tax 合计薪俸税
Ukx/jNyYv aggregate performance 总体表现；总体业绩
Ztyv@z'/Z aggregate supply 总体供应
q BBYckS. aggregate surplus 总盈余
I#S~ aggregate total 整体总额
!q-:rW? c aggregate value 总值；合计价值
762o~vY6$ aggregated basis 合计基准
-?aw^du aggregated net chargeable income 合计应课税入息实额
"zedbJ0 aggregation 合并计算；合计；总和
k>: /D aggregation of incomes of husband and wife 夫妇入息合并计算
nI*(a: aggregation of property 财产的总和
W7*_ T] agio 差价；贴水
^3WIl ] 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》
%on9C`/ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
9xK4!~5V 《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》
qX
p,d Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
1ak D]Z 《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》
YMj7 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
)&Kn (l) 《香港政府和大韩民国政府关于相互促进和保护投资协定》
+e0dV_T_> agreement for a settlement 授产协议
|
or 8d>, agreement for assignment 转让协议
T$n>7X-r agreement for sale 售卖协议；买卖协议
wWJQ ~i? agreement for sale and purchase 买卖协议
%Rd~|$@>x agreement for the payment of interest 支付利息协议
CRc!|? agreement for the repayment of money 还款协议
xH"W}- #[ agreement of reinsurance 再保险协议
f/0v'
Jt Agricultural Bank of China 中国农业银行
Siz!/O!' air passenger departure tax 飞机乘客离境税
eg$5z
Z Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
{{.sEi* airport tax 机场税
Y ( 1L>4 alcohol duty 酒精税
z;bH<c Q alienation 让与；让渡；转让
~'^!udF- alimony 生活费；赡养费
:7$\ X[ All Ordinaries Index [AOI] 所有普通股指数
`R=a@DQ all risks 全险；综合险
{DEz uU All Sales Record for Stock Market 《股票市场成交报告》
wR Xn9 Allied Capital Resources Limited 新联财务有限公司
t<!+b@l 5 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
YQ 8j allocation letter 拨款信件
]]J#7L# allocation of fund 分配款项；预留款项
h/ LR+XX! allocation of profit 利润分配；溢利分配
io t.E%G allocation warrant 拨款令
RwAbIXG{0 allotment 分配；配股
9C557$nS^ allotment notice 股份配售通知；配股通知
9n>$}UI\ allotment of shares 股份分配
O)R 7t3t allowable 可获宽免；免税的
y wW-p . allowable business loss 可扣除的营业亏损
>/TB_ykb allowable expenses 可扣税的支出
`ICcaRIN8I allowance 免税额；津贴；备抵；准备金
g x!*O<|e4 allowance for debts 债项的免税额
f?=r3/AO allowance for depreciation by wear and tear 耗损折旧免税额
$6:XsrV\a allowance for funeral expenses 殡殓费的免税额
wJ80};! allowance for inflation 为通货膨胀而预留的款项；通胀准备金
v Q-i xh allowance for repairs and outgoings 修葺及支出方面的免税额
e9~cBG| allowance to debtor 给债务人的津贴
Y!++C MzU alteration of capital 资本更改
Y<p zy8 z alternate trustee 候补受托人
pu/m8
amalgamation 合并
<a8 #0ojm ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
WF ?/GN ambit of charges 征税范围；收费范围
O`wYMng) amended valuation 经修订的估值
qDby!^ryc American Commodities Exchange 美国商品交易所
n0rerI[R American Express Bank Limited 美国运通银行
S2J#b" Y American Stock Exchange 美国证券交易所
fKL'/?LD] amortization 摊销
)" (V*Z amount due from banks 存放银行同业的款项
GXOFk7 > amount due from banks abroad 存放海外银行同业的款项
ps"/}u l amount due from holding companies 控股公司欠款
to99 _2 amount due from local banks 存放本港银行同业的款项
sg3h i"Im amount due to banks 银行同业的存款
w1wXTt amount due to banks abroad 海外银行同业的存款
k~0#'I9 amount due to holding companies 控股公司存款
u^`eKak"l amount due to local banks 本港银行同业的存款
OJMvn'y amount due to outport banks 外埠银行同业的存款
R&6n?g6@/V amount for note issue 发行纸币的款额
N4I^.k<-A amount of bond 担保契据的款额
<A#5v\{.;~ amount of consideration 代价款额
KqN!?anPr amount of contribution 供款数额
=ud `6{R amount of indebtedness 负债款额
M*d- z amount of principal of the loan 贷款本金额
kRmj"9 oA amount of rates chargeable 应征差饷数额
#V<`U:. amount of share capital 股本额
wn
&$C0 amount of sums assured 承保款额
HA $Y1} amount of variation 变动幅度
+?qf `p.{ amount of vote 拨款数额
>$2 E1HW. amount payable 应付款额
]UK`?J=t2g amount receivable 应收款额
:&Qb>PH[ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
9aT L22U? analysis 分析
6 0`+ 9(^ ancillary risk 附属风险
C= >B_EO annual account 周年帐目；周年帐目报表；年度决算；年结
J1.qhy> annual accounting date 年结日期
*Y8XP8u/ annual allowance 每年免税额；年积金；年度津贴；年津
jMK3T annual balance 年度余额
HDyQzCG, annual disposable income 每年可动用收入
48wDf_<f5= annual estimates 周年预算
YV*b~6{d annual fee 年费
?sV[MsOsC annual general meeting 周年大会
6dF$?I& annual growth rate 年增率；每年增长率
D ~Z=0yD annual long-term supplement 长期个案每年补助金
[!^ cd%l annual pensionable emolument 可供计算退休金的年薪
a*V9_Px$& annual report 年报
D^|jZOJ Annual Report on the Consumer Price Index 《消费物价指数年报》
Uf# PoQ!y annual return 周年报表；周年申报表；每年报税表格
'KSa8;:=C Annual Return Rules 《周年报表规则》
T'hml annual review of consumer prices 每年消费物价回顾
P?uf?{ annual roll-forward basis 逐年延展方式
8| w-XR annual salary 年薪
$9G3LgcS annual statement 年度报表；年度决算表
O'fk&&l Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
|- |jf annuitant 年金受益人
.\$Wy$ d annuity 年金
d& hD[v annuity contract 年金合约
L*P_vCC annuity on human life 人寿年金
[d}qG#N antecedent debt 先前的债项
_HwpPRVP/ ante-dated cheque 倒填日期支票
]22C )< anticipated expenditure 预期开支
qc3~cH.@ anticipated net profit 预期纯利
:#WEx_] anticipated revenue 预期收入
>b'w'" anti-inflation measure 反通货膨胀措施
qB+n6y % anti-inflationary stance 反通货膨胀立场
fVYiwE=F apparent deficit 表面赤字
LaDY`u0G% apparent financial solvency 表面偿债能力
Gi*<~`Gr apparent partner 表面合伙人
P2On k l application for personal assessment 个人入息课税申请书
|H:<:*=6c application of fund 资金应用
s,w YlVYf! application to release as liquidator and to destruct the books of accounts and documents
9GTh yY 申请免除清盘人职务及毁灭帐簿与文件
8zAg; b [ appointed actuary 委任精算师
9X3yp:>V appointed auditor 委任核数师；委任审计师
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appointed trustee 委任的受托人
G[#.mD{k appointer 委任人
r ] 9 e^ apportioned pro rata 按比例分摊
TaOO q}8c# apportionment 分配；分摊
)L b72;!? Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
IK3qE!,&U apportionment formula 分摊方程式
@.k5MOn apportionment of estate duty 遗产税的分摊
P 4Qk Y#v appraisal 估价；评估
l DC }HC appreciable growth 可观增长
NS Np appreciable impact 显着影响
> =Jsv appreciable increase 可观增长
pr UH jS appreciation 增值；升值
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ii{S appreciation against other currencies 相对其他货币升值
8hZwQ[hr appreciation of the exchange value of Hong Kong dollar 港元汇值上升
q8/ihA6: appreciation tax 增值税
ms7SoY bSu appropriation 拨款；拨用；拨付
<^Nk.E appropriation account 拨款帐目
R3?:\d{ Appropriation Bill 拨款法案
H-Pq!9[DB appropriation-in-aid system 补助拨款办法
AQe !Sqg' approved assets 核准资产
lj*8mS/;h approved basket stock 认可一篮子证券
l]$40 j approved budget 核准预算
} %+qP +O\ approved charitable donation 认可慈善捐款
U%q:^S%#eG approved charitable institution 认可慈善机构
WV2~(/hX& approved currency 核准货币；认可货币
Wk}D]o0^@ approved estimates 核准预算
O] H=s approved estimates of expenditure 核准开支预算
_#FIay\ahB approved overseas insurer 核准海外保险人
p'80d: approved overseas trust company 核准海外信托公司
E3f9<hm approved pooled investment fund 核准汇集投资基金
EMh r6</ approved provident fund scheme 认可公积金计划
TMww approved provision 核准拨款
{ UOhVJy approved redeemable share 核准可赎回股份
V}SyD(8~ approved regional stock 认可地区性证券
[^M|lf approved retirement scheme 认可退休金计划
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DnMjK\M approved subordinated loan 核准附属贷款
Z:|9N/>T arbitrage 套戥；套汇；套利
VJg,~lQN#t arbitrageur 套戥者；套汇者
S*g`d;8gV arbitrary amount 临时款项
UQ~4c, arrangement 措施；安排；协定
AFm,CINa arrears 欠款
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P$ arrears of pay 欠付薪酬
}%x }fu# arrears of revenue 逾期未收税款；逾期未收的帐项
gD6tHg>_ articles of association 组织章程；组织细则；组织章程细则
;R!*I % Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
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lp>3gv ascertainment of profit 确定利润
HlPG3LD! "Asia Clear" “亚洲结算系统”
yb?{LL-uy Asia Commercial Bank Ltd. 亚洲商业银行有限公司
]\BUoQ7I/ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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kEOKmO Asian Development Fund [ADF] 亚洲发展基金
[sj VRW- Asian dollar bond 亚洲美元债券
G'9{a' Asian dollar market 亚洲美元市场
JOHR mfqR Asian dollar rate 亚洲美元利率
(]XbPW Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
`L\)ahM Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
thptm asked price 沽盘；喊价；索价；卖方报价
} L <,eV assessable income 应评税入息
cOb4 c* assessable loss 应评税亏损
Fu% X assessable profit 应评税利润
:+:6_x assessable value 应评税值
On&L#pf assessed profit 估定利润
-\Z `z}D assessed value 经评估价值
/EU ; ?O assessment 评税；评定；估价；评税单
.=XD)>$ assessment number 评税编号；估价编号
7)J6/(' assessment of additional tax 补加税评税
4\6: \ assessment of performance 业绩评估；实绩评价
q^*6C[G B Assessor 评税主任
E/mw* c^ asset price bubbles 资产价格泡沫
`hzrfum4 asset-backed securities 具资产保证的证券
2tf6GX : assets accretion 资产增值
xnbsg!`;7W assets and liabilities 资产与负债
N _G4_12( assets betterment statement 资产递增表；资产改进表
e:OyjG 5_ assets lending 实物放款；有抵押贷款
6/6Rah! assets of the company passing on the death 死者去世时转移的公司资产
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0-w6 assets pledged as security for liabilities 用作负债抵押的资产
A,BEKjR~J assets portfolio 资产投资组合
-72j:nk assets price 资产价格
Yj|]Uff8O assets quality 资产质素
x2k*| =$ assets realization 资产变现
J>%t<xYf4 assets refinancing arrangement 资产再集资安排
aD ESr? assets securitization 资产证券化
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#7" assets situated outside Hong Kong 在香港以外地方的资产
V7C1FV2 assets stripping 削减资产；拆卖资产
:6lwO%=F assets value 资产值
yU7I;]YP assignee 承让人
s x5r(0Z assignment 转让；转让书；转让契
SY1GR n assignment of interest 权益转让
0^#DNq*NQ assignment of letters patent and trade mark 专利证书及商标转让
:<GfET Is assignment of property 物业转让；物业转让书
>vujZw_0> assignment right 转让权
jK3\K/ob( assignor 转让人
/\J|Uj associate 有联系的人；有关连人士；相联者；合伙人；联系人
I60DUuF Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Z^# ]# f associate member 附属会员
^VI,C | associated body corporate 相联法人团体
XlkGjjW#/J associated company 相联公司；联属公司
b RPO:lAy associated corporation 相联法团
TvQ ^DZbe Association of Chartered Certified Accountants [ACCA] [United Kingdom]
!;dSC< 公认会计师公会〔英国〕
F P@qh Association of Futures Exchange Brokers 香港期货经纪协会
\84v-VK Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
^u)rB<#BR association of underwriters 承保人组织
i2PZ'.sL assumption of control 接管
5/M ED}9C( assurance 担保；保险；转易；转易书
t3b@P4c \ assurance of interest 权益的转易
-@M3Dwsi3 at 19XX price 按一九ＸＸ年价格计算
3.vgukkk5 at a discount 按赔价计算；按贴水价格计算；打折扣
GaBTj_3 at a premium 按溢价计算；按升水价格计算
VT =K"`EpQ at call 通知付款；按通知
m xJXL":| at constant market price 按固定市价计算
=_PvrB 2' at constant price 按固定价格计算
qC@Ar)T at cost 按成本计算
=g~j=v ,e at current market price 按当时市价计算；按现时市价计算
UFEN y."P at current price 按当时价格计算；按现时价格计算
kdcQw7G at factor cost 按要素成本计算；按生产要素成本计算
zOGR+Gq_Z at money-of-the-day price 按付款当日价格计算
%0XvJF)s at or better 按指定或较佳价位〔买卖指令〕
S LGW: at par 按面值计算；平价
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at sight 见票即付
."mlSW"Wm at the close 按收市盘
5v9Vk` 3' at the opening 按开市盘
M35Ax],:^ attestation 见证；见证条款
.Yx_:h=u at-the-money option 平价期权
Z L_[4 Y attorney 受权人；受托代表人
8h.V4/? attornment 新拥有人承认书
^%#grX# attributable profit 可归属利润
'Kz9ygZy attributable share value 可归属股份价值
{' R)4hL Auckland Stock Exchange 奥克兰证券交易所
'jvp Nn auction 拍卖
rWQY?K@ auctioneer 拍卖商
8Xn!Kpa audit 审计；核数
9.&m z}q Audit Commission 审计署
f z}?*vPW Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
:a3 xvN-l 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〕
- k`.j audit review 帐目审查
"C74 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
=|SdVv audited account 审计帐目；经审计的帐目
4# )6 .f~ audited annual account 经审计的周年帐目
&ao(!/im audited balance sheet 经审计的资产负债表
MzTW8 auditor 核数师；核数主任；审计师
;>ozEh#8w auditor's certificate 核数师证明书；审计师证明书
s".HEP~]= auditor's report 核数师报告；审计师报告
,W*H6fw+ Aussie bond 澳元债券
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{T) austerity budget 紧缩预算
9B/ 1*+ M Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Mqv[XHfB Australia All Ordinaries Index 澳洲所有普通股票指数
_x % 1 F Australian Dollar [AUD] 澳元
*Km7U-BG Australian Options Market 澳大利亚期权市场
w> 979g Australian Securities Commission 澳洲证券事务监察委员会
'*R %^RK Australian Society of Certified Practising Accountants 澳洲执业会计师公会
4%_M27bu[ Australian Stock Exchange 澳大利亚证券交易所
g`?:=G:a* Austrian Schilling [ATS] 奥地利先令
X9XI;c;b- authentication 认证；鉴证
[,g~m9 authority to purchase 委托购买证；委购书
sN/+ authorization 认可；核准；授权；授权书
l [%lE authorization by direction 指示授权
(E!!pz authorization by instruction 指令授权
Z'M`}3O authorization by warrant 令状授权
YYUe)j{T authorization of unit trust 单位信托的认可
#Ufo)\x authorized agent 指定代理人
213\ehhG< authorized capital 法定资本
>Ko[Xb-8^_ authorized clerk 出市员
9_huI'"p authorized dealer 认可交易商
m{(+ 6-8|m authorized financial institution 认可财务机构
NP_?f%( authorized fund 认可基金
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,isjh2 authorized fund house 获授权的基金公司；认可基金公司
` |Fp^gM authorized institution 认可机构
Ceg!w#8 Z, authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
"s_Z& authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
kGHC]Fb) authorized insurer 获授权保险人；获认可承保人
|_zO_F rtp authorized investment 特准投资项目
bd \=h1 authorized person 获授权人
O# _x)13 authorized representative 获授权代表
([LIjaoi authorized share capital 法定股本
b{&FuvQg 2 automated quotation system 自动报价系统
'3;v] L?G Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
2 ZG@!Y| 自动交易系统〔香港期货交易所有限公司〕
<Ar$v'W=F{ automatic adjustment mechanism 自动调整机制
Yx%bn?%;& automatic adjustment system 自动调整系统
!B^K[2`)N Automatic Clearing House 自动票据交换所
1"]P `SY$r automatic exchange rates accumulation system 自动化汇率累集系统
wahZK~,EaY Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
rFu ez$ automatic teller machine [ATM] 自动柜员机
-s"0/)HD autopay 自动转帐
!7 _\P7M available assets 可用资产
}[n5n available fiscal reserve 现存财政储备
IZNOWX|Z; available profit 可用利润
>D _F !_ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
& drFQ| average 平均；平均数；海损
WS,7dz average basic salary 平均基本薪金
A 's-'8m average consumer expenditure 平均消费开支；一般消费开支
nS S=%,? average cost 平均成本
V4K'R2t average cost of land production 增辟土地平均成本
f)6)) average daily turnover 平均每日成交额
-dRFA2 Y average daily wage rate 平均每日工资率
M-MKk:o average expenditure pattern 平均开支模式
A3R#z]Ub average growth rate 平均增长率
hbfq]v*X average net fixed assets 固定资产平均净值
Z b(t3I>n average of relatives 相对价格平均数
srmKaa| average price 平均价格
I}.i@d'O average propensity to consume 平均消费倾向；一般消费倾向
S; /. % average propensity to save 平均储蓄倾向；一般储蓄倾向
d3^7ag% average rate 平均率
YfDWM7x7, average revenue 平均收入；平均收益
wN DbHR average stock 平均库存；平均存货
kb #^lO average yearly rent 平均年租
>"d?(@P J avoidance of double taxation 避免双重课税
oln<yyDs avoidance of tax 避税
