A:
x Zq, kP^ A share Ａ股；甲类股份
jl;N
Fk% abatement of tax 减税；减扣免税额
#.]W>hN8\ ABN AMRO Bank N.V. 荷兰银行
x=K'Jj above-the-line expenditure 线上项目支出；经常预算支出
"9c !p above-the-line receipt 线上项目收入；经常预算收入
K vPLA{ ABSA Asia Limited 南非联合亚洲有限公司
-H\j-k absolute change 绝对数值变更
9nO&d(r g absolute expenditure 实际开支
hms Aim9i absolute guideline figure 绝对准则数字
mOjjw_3gq absolute interest 绝对权益
*.$ov<E . absolute order of discharge 绝对破产解除令
&j'k9 C2p absolute profit margin 绝对利润幅度
kMzDmgoxNg absolute value 实值；绝对值
N-}OmcO]e absolutely vested interest 绝对既得权益
k_^
4NU absorbed cost 已吸收成本；已分摊成本
@/01MBs; absorption 吸收；分摊；合并
b<r* EY absorption rate 吸收率；摊配率；分摊率
=RWY0| f ACB Finance Limited 亚洲商业财务有限公司
DKlHXEt> acceptable form of reciprocity 合理的互惠条件
01aw+o acceptable rate 适当利率；适当汇率
_wg~5'w8 acceptance agreement 承兑协议
v7+|G '8M` acceptance for honour 参加承兑
_Co
v >6_i acceptor 承兑人；接受人；受票人
iRW5*-66f acceptor for honour 参加承兑人
Ak`?,*L M accident insurance 意外保险
\8{Tj54NA Accident Insurance Association of Hong Kong 香港意外保险公会
. Xxxz
Wyk accident insurance scheme 意外保险计划
"AWk
jdj accident year basis 意外年度基准
&8%^o9sH accommodation 通融；贷款
Iw$T'I+4W accommodation bill 通融票据；空头票据
z __#P Q,n accommodation party 汇票代发人
Uq% |v account balance 帐户余额；帐户结余
3!?QQT,!) account book 帐簿
x )q$.u+ account collected in advance 预收款项
~Wm'~y> account current book 往来帐簿
E/% F0\B account of after-acquired property 事后取得的财产报告
I2z7}*<u account of defaulter 拖欠帐目
Br$/hn= account payable 应付帐款
;%>X+/. y0 account payee only [A/C payee only] 只可转帐；存入收款人帐户
x1CMW`F account receivable 应收帐款
|CS&H2 !s account receivable report 应收帐款报表
zZ<~yi3A9 account statement 结单；帐单；会计财务报表
*D7oHwDU account title 帐户名称；会计科目
D* H K[_5 accountant's report 会计师报告
>X >]QMfh Accountant's Report Rules 会计师报告规则
@X/-p3729 accounting and auditing procedure 会计与审计程序；会计与核数程序
z%6egi> Accounting Arrangements 《会计安排》
OWN|W, accounting basis 会计基础
%z
@T / accounting by Official Receiver 破产管理署署长呈交的帐目
A }"uEk(R Accounting Circular 《会计通告》
oY @]&A^ah accounting class 会计类别
m1 p% , accounting date 记帐日期；会计结算日期
hB:+_[=Kj. accounting for money 款项核算
G <*h,' B Accounting Officer 会计主任
,=%c
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[h\_yU[ P accounting policy 会计政策；会计方针
FQJFq6l accounting practice 会计惯例
2NL |_W/ accounting principle 会计准则
d?CU+=A&| accounting record 会计记录
DEv,!8 accounting report 会计报告
}u5 J<*:bZ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
7w0=i Z>K Accounting Society of China 中国会计学会
.=
8Es# accounting statement 会计报表
!\&4,l( accounting system 会计制度；会计系统
uMC0XE|S accounting transaction 会计事项；帐务交易
z8};(I>) accounting treatment 会计处理
i)ibDrX!I accounting year 会计年度
G_5NS<JE"S accretion 增值；添加
M?$tHA~OX accrual 应计项目；应累算数目
52
DSKL accrual basis 应计制；权责发生制
O#U_mgfzJ accrual basis accounting 应计制会计；权责发生制会计
4vH.B)S-
accrue 应累算；应计
t6+>Zr accrued benefit 应累算利益
:~ ,akX$ accrued charges 应计费用
k"FY
&;G(G accrued cumulative preference share dividend 应累算的累积优先股股息
0g@*N4 accrued expenses 应累算费用
0`WZ accrued interest payable 应付利息；应计未付利息
wi:d!,P`e accrued interest receivable 应收利息；应计未收利息
Rk{2ZUeg accrued right 累算权益
#|e5i9l*B accruing profit 应累算的利润
'Cywn^Ym# accumulated fiscal reserve 累积财政储备
q kyYt#4E accumulated profit 累积利润；滚存溢利
u-dF ~.x accumulated reserve 累积储备
7aN oqS+ accumulation of surplus income 累积收益盈余
T~N87 7 acquired assets 既得资产
D
<Fl7QAb acquisition 收购；购置；取得
0I.! acquisition cost 购置成本
'V Y\ut acquisition expenses 购置费用
K;f=l5 acquisition of 100% interest 收购全部股权
A`b
)7+mB acquisition of control 取得控制权
j)O8&[y= acquisition of fixed assets 购置固定资产
;77q~_g$ acquisition of shell “买壳”
3dI(gm 6 acquisition price 收购价
Pu U< act of God 天灾
Z~7} acting partner 执事合伙人
v\COl* active market 买卖活跃的市场；交投畅旺的市场；旺市
xm<sH!,j active partner 积极参与的合伙人
[WunA,IuR active trading 交投活跃
y\[GS2nTX actual circulation 实际流通
a% 82I ::t actual cost 实际成本
p WK pc actual expenditure 实际开支；实际支出
&[}5yos
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]GHx<5Q:\ actual market 现货市场
Jc9^Hyqu& actual price 现货价；实际价格
[6Nzz]yy actual profit 实际利润
3nkO+ qQ actual quotation 实盘；实际价位；实际报价
'P)[=+O ?t actual year basis 按实际年度计算
CQ%y ki actuals 实货
> qIZ actuarial investigation 精算调查
C;!h4l7L actuarial principle 精算原则
#9hSo actuarial report 精算师报告
3qH`zYgh Actuarial Society of Hong Kong 香港精算学会
3_ k3U actuarial valuation 精算师估值
N_8L8ds5 actuary 精算师
[$GQ]Y ad referendum agreement 暂定协议；有待覆核的协定
2$QuR~ ad valorem duty 从价税；按值征税
t!vlZ Nc ad valorem duty system 从价税制
o)6udRzBv ad valorem fee 从价费
8"S?
Toqq ad valorem tariff 从价关税
evGUSol?:n additional allowance 额外免税额
5 'O.l$)y additional amount for unexpired risk 未过期风险的额外款额
7llEB*dSA additional assessable profit 补加应评税利润
}\\6"90g* additional assessment 补加评税
T]J#>LBd additional commitment 额外承担
s((_^yf additional commitment vote 额外承担拨款
?GGh )";y additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
nnO@$T additional dependent parent allowance 供养父母额外免税额
g|l|)T.s additional provision 额外拨款
QJ-?6 7_i additional stamp duty 附加印花税
! J@pox-t additional tax 补加税罚款；补加税款
Z})n%l8J]p Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
\ \~4$Ai[ adjudged bankrupt 被裁定破产
t]%! vXo adjudicated bankrupt 裁定破产人
6P I-"He adjudication fee 裁定费；评定印花税额手续费；评估契据费
GB_ m&t
adjudication of bankruptcy 裁定破产；宣告破产
|k9A*7I adjudication of insolvency 裁定无力偿还债务
s97L/iH adjusted actual 经调整的实数；调整后的实数
_`Sz}Yk adjusted current assets 经调整的流动资产；调整后的流动资产
ed)!Snz adjusted figure 经调整的数字；调整后的数额
N[,/ VCW adjusted liabilities 经调整的负债；调整后的负债
_.Bite^ adjusted loss 经调整的亏损；调整后的亏损
) N"gW* adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
MtO p][i adjusted profit 经调整的利润；调整后的利润
%4E7 Tu,1 adjusted surplus 经调整的盈余额；调整后的盈余额
Ycx$CU C adjusted value 经调整的价值；调整后的价值
(gv
~Vq adjustment 调整；修订；理算〔保险〕
D+
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M+TF0c adjustment lag 调整过程的时间差距；调整时差
ETVT.R8 adjustment mechanism 调整机制
>taZw ' adjustment of loss 亏损调整
& 9'JHF!l adjustment process 调整过程；调整程序
>(HUW^T/9z adjustment range 调整幅度
9w FQ<r administered exchange rate 受管制汇率
I2=Kq{ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
R OQIw administration expenses 行政费用
#8d$%F)) administration fee 手续费；行政费
p{Gg,.f!HM administration in bankruptcy 破产管理
s2ys>2k administration order 遗产管理令
WH$
Ls(' administrator 管理人；遗产管理人
oYN# T=Xi
administrator of the estate 遗产管理人
62LQUl ]< admission of debt 债项承认书
jQ31u admission of proof 接纳债权证明
]g; K_>@ advance 放贷款项；垫付款项；预支款项；预付款项
W} 1h~rNy advance account 暂支帐目；预付款帐户
CQ3{'"b advance compensation 预付补偿金
br'/>Un" advance from shareholder 股东垫款
2'r8#,) advance pending reimbursement 预支以待日后付还
G:rM_q9\u advanced economy 先进经济体系
~1h-LbFI2 advancement 预付；预付财产
g%<7 Px[W advances warrant 垫款令
{:enoV" advancing 贷出
6A/|XwfE/v adverse balance 逆差
K~WwV8c9 ; adverse exchange 逆汇
Z@8amT;Y advertisement addressed to shareholders 在报章刊登的致股东通告
/qL&)24 advice for collection 托收通知书
hK$-R 1O advice of drawing 提款通知书；汇票通知书
y6?Q5x9M advice of payment 付款通知
| T"{q Advisory Committee [Securities and Futures Commission]
GO wd=]e 谘询委员会〔证券及期货事务监察委员会〕
S["
&8Fy Advisory Committee on Diversification 经济多元化谘询委员会
u;:N 4d=f' affidavit 誓章；遗产申报誓章
\9/n~/{ affidavit of no receipt 述明无收款的誓章
$P @P}%2 affiliate 联号；联营公司；附属公司
t 5N4d affiliated company 附属公司；联号；联营公司
J:mOg95< affirmation [estate duty] 非宗教式宣誓〔遗产税〕
3)g1e=\i$ affordability 负担能力
sEvJ!$Tt?I African Development Bank [AfDB] 非洲开发银行
}%R6Su]y after-acquired property 事后取得的财产
Phgn| after-hours dealing 市后交易
]@ [=FK^ after-tax profit 税后盈利；税后利润；税后溢利
X>|.BvY| agency agreement 代理协议
]3QQ"HLcp agency expenses 代理机构的开支
_L!"3 agency fee 代理费
6<t\KMd Agency Law 《代理法》
73.o{V agent 代理人；承销人
t@v>eb agent of company 公司代理人
4!gyFi6$ agent's fee 代理人费；经纪费
si nG $= aggregate 总计；总数；总体数字
nhCB ])u8l aggregate amount 总款额；总额
a4: PufS aggregate assets and liabilities 总体资产与负债
*G~c6B Z aggregate at constant price 按固定价格计算的总体数字
a <gzI aggregate demand 总需求
n(f&uV_): aggregate gross position 总持仓量
9 au)K!hN aggregate limit 总限额
s_Dl8 O4u aggregate of salaries tax 合计薪俸税
Wu Gm~<NS aggregate performance 总体表现；总体业绩
# G{T(0<F aggregate supply 总体供应
6U+#ADo aggregate surplus 总盈余
iQGoy@<R aggregate total 整体总额
"3j0) aggregate value 总值；合计价值
G:e} >' aggregated basis 合计基准
{@ ,
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IB*%PM TF aggregation 合并计算；合计；总和
$~~=SOd0 aggregation of incomes of husband and wife 夫妇入息合并计算
3. d=1|E aggregation of property 财产的总和
,.}PZL agio 差价；贴水
uV
6f~cQ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
cW GU?cv} Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
j ^!J: Bj 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
) L{T n 8 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
{U (h]' 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
S5Px9&N8( Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
tc,7yo\". 《香港政府和大韩民国政府关于相互促进和保护投资协定》
QX]tD4OH agreement for a settlement 授产协议
Z *ZG5e agreement for assignment 转让协议
n`: l`n>N$ agreement for sale 售卖协议；买卖协议
xZhD6'Zzz agreement for sale and purchase 买卖协议
5^d%+*l;q agreement for the payment of interest 支付利息协议
Zz3#Kt5t3 agreement for the repayment of money 还款协议
mifYk>J^9 agreement of reinsurance 再保险协议
bo -Gh` Agricultural Bank of China 中国农业银行
x)* /3[ air passenger departure tax 飞机乘客离境税
7T2W% JT-, Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
"+ Qh,fTt airport tax 机场税
7e=a D~f alcohol duty 酒精税
~IWi @m{ alienation 让与；让渡；转让
4r zioIk alimony 生活费；赡养费
d,)F #;^5 All Ordinaries Index [AOI] 所有普通股指数
Z.mV fy% all risks 全险；综合险
gaCGU<L All Sales Record for Stock Market 《股票市场成交报告》
ckP3[@Su { Allied Capital Resources Limited 新联财务有限公司
.$OInh all-items index [Consumer Price Index] 总指数〔消费物价指数〕
1)PR]s:-m@ allocation letter 拨款信件
ntkinbbD allocation of fund 分配款项；预留款项
/Bwea];^Q allocation of profit 利润分配；溢利分配
8DI|+`OgW allocation warrant 拨款令
R $3JbR. allotment 分配；配股
p.}[!!m P allotment notice 股份配售通知；配股通知
p4AXQuOP allotment of shares 股份分配
lb 6s3b allowable 可获宽免；免税的
oF6MV&q / allowable business loss 可扣除的营业亏损
IIR?@/q allowable expenses 可扣税的支出
BxT~1SBFq allowance 免税额；津贴；备抵；准备金
N7j RdT2k% allowance for debts 债项的免税额
Cg|uHI* allowance for depreciation by wear and tear 耗损折旧免税额
88*RlxU allowance for funeral expenses 殡殓费的免税额
d!LV@</ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
7S7! allowance for repairs and outgoings 修葺及支出方面的免税额
Y}#^ n7*w~ allowance to debtor 给债务人的津贴
f: Ja alteration of capital 资本更改
-$kJERv y alternate trustee 候补受托人
!fV6KkV amalgamation 合并
^ /BE=$E\ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
[:=[QlvV ambit of charges 征税范围；收费范围
~R8yj( amended valuation 经修订的估值
@} Z/{Z[@ American Commodities Exchange 美国商品交易所
V $_0VN'+Z American Express Bank Limited 美国运通银行
c]n03o American Stock Exchange 美国证券交易所
(hV"z ; rI amortization 摊销
#~f+F0#%? amount due from banks 存放银行同业的款项
2Ee1mbZVw8 amount due from banks abroad 存放海外银行同业的款项
@/u`7FO$& amount due from holding companies 控股公司欠款
&e)p6Eg l amount due from local banks 存放本港银行同业的款项
9}mp,egV amount due to banks 银行同业的存款
, Ex\\p- amount due to banks abroad 海外银行同业的存款
E 9:hK amount due to holding companies 控股公司存款
bOdv]nQ1 amount due to local banks 本港银行同业的存款
%Uk/P amount due to outport banks 外埠银行同业的存款
stG& (M amount for note issue 发行纸币的款额
&sgw Y amount of bond 担保契据的款额
Tz -cN amount of consideration 代价款额
iQIw]*h^ amount of contribution 供款数额
iL gt_@g amount of indebtedness 负债款额
M0e|G.S&_ amount of principal of the loan 贷款本金额
>y~_Hh(TSL amount of rates chargeable 应征差饷数额
E! <$J^ amount of share capital 股本额
9C 05 amount of sums assured 承保款额
*;d)'7 < amount of variation 变动幅度
<`*P/V amount of vote 拨款数额
#]N9/Hij#g amount payable 应付款额
^k(eRs;K amount receivable 应收款额
zLqp@\sT Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Ju[`Qw`I analysis 分析
b?Ne Siswn ancillary risk 附属风险
-}sya1(<8 annual account 周年帐目；周年帐目报表；年度决算；年结
R qz ()M annual accounting date 年结日期
A(p annual allowance 每年免税额；年积金；年度津贴；年津
.Topg.7W annual balance 年度余额
2ML6Lkk annual disposable income 每年可动用收入
e;'T?&t annual estimates 周年预算
T!A}ipqb annual fee 年费
F?eb Y k1 annual general meeting 周年大会
9Gws Q \ annual growth rate 年增率；每年增长率
NETC{:j annual long-term supplement 长期个案每年补助金
c ):*R ]= annual pensionable emolument 可供计算退休金的年薪
ko>_@]Jb annual report 年报
_fCHj$I*] Annual Report on the Consumer Price Index 《消费物价指数年报》
6)$ N[FNs annual return 周年报表；周年申报表；每年报税表格
Umt ia~x=& Annual Return Rules 《周年报表规则》
kAliCD) annual review of consumer prices 每年消费物价回顾
}gi' %e annual roll-forward basis 逐年延展方式
5;
[|k$ v annual salary 年薪
]+dl=SmF annual statement 年度报表；年度决算表
4Z<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
({VBp[Mh annuitant 年金受益人
=ol][)Bd annuity 年金
F s\P/YX annuity contract 年金合约
{:X];A$ annuity on human life 人寿年金
]e~^YZOs antecedent debt 先前的债项
TkoXzG8yE< ante-dated cheque 倒填日期支票
* SMPHWH[c anticipated expenditure 预期开支
F\rSYjMyk anticipated net profit 预期纯利
@e0skc anticipated revenue 预期收入
[s{:}ZuKc anti-inflation measure 反通货膨胀措施
f4T0Y["QA anti-inflationary stance 反通货膨胀立场
.6F3;bg R7 apparent deficit 表面赤字
I?g__u=n~ apparent financial solvency 表面偿债能力
h}>/Z3* apparent partner 表面合伙人
=hOa
0X= application for personal assessment 个人入息课税申请书
] *VF Ws application of fund 资金应用
3a}`xCO5 application to release as liquidator and to destruct the books of accounts and documents
3F} KrG 申请免除清盘人职务及毁灭帐簿与文件
5yiiPK$qr appointed actuary 委任精算师
f1$mh1J W appointed auditor 委任核数师；委任审计师
:fVMM7 appointed trustee 委任的受托人
'f7
*RSKqb appointer 委任人
n{r#K _ apportioned pro rata 按比例分摊
$
].k6,%{p apportionment 分配；分摊
+%\j$ Pv Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
7U`S9DDwq apportionment formula 分摊方程式
Su$ 1 t apportionment of estate duty 遗产税的分摊
Z:J.FI@ appraisal 估价；评估
dG?a"/ MA appreciable growth 可观增长
;6txTcn`= appreciable impact 显着影响
67\O jl~(1 appreciable increase 可观增长
*>p(]_s, appreciation 增值；升值
%O=V4%"m\ appreciation against other currencies 相对其他货币升值
xM//] appreciation of the exchange value of Hong Kong dollar 港元汇值上升
]N"F?3J 8 appreciation tax 增值税
&N_c-@2O appropriation 拨款；拨用；拨付
K!c@aD:# appropriation account 拨款帐目
?EQ^n3U$ Appropriation Bill 拨款法案
3e6Y appropriation-in-aid system 补助拨款办法
q;zf|'&*7C approved assets 核准资产
X5| /s::u approved basket stock 认可一篮子证券
5v F}F^ approved budget 核准预算
9r+O!kF( approved charitable donation 认可慈善捐款
~)a ;59<$ approved charitable institution 认可慈善机构
:+Q"MIU approved currency 核准货币；认可货币
;Fem<p)V approved estimates 核准预算
za]p,bMX approved estimates of expenditure 核准开支预算
{Y:ZY+ approved overseas insurer 核准海外保险人
mhLRi\[c ) approved overseas trust company 核准海外信托公司
Q b't*2c% approved pooled investment fund 核准汇集投资基金
r82o[+$u0K approved provident fund scheme 认可公积金计划
o $`kpr approved provision 核准拨款
}t%>_ approved redeemable share 核准可赎回股份
_d| 6 2VS approved regional stock 认可地区性证券
<I%9O:R
approved retirement scheme 认可退休金计划
+a w>p_\ approved subordinated loan 核准附属贷款
U%t/wq arbitrage 套戥；套汇；套利
8{<[fZy C arbitrageur 套戥者；套汇者
.e2A*9, arbitrary amount 临时款项
%;\G@q_p{ arrangement 措施；安排；协定
`$sY^EX arrears 欠款
1H4Zgh
U arrears of pay 欠付薪酬
/3[ 9{r arrears of revenue 逾期未收税款；逾期未收的帐项
>`<2}Me6 articles of association 组织章程；组织细则；组织章程细则
Fv);5 LD Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
^_KD& %M6 ascertainment of profit 确定利润
bxdXZB n "Asia Clear" “亚洲结算系统”
iE^a %|?} Asia Commercial Bank Ltd. 亚洲商业银行有限公司
!ObE{2Enf Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
z YG,x*IH Asian Development Fund [ADF] 亚洲发展基金
"8muMa8Q% Asian dollar bond 亚洲美元债券
IiK(^:~% Asian dollar market 亚洲美元市场
# >:(#^Uu Asian dollar rate 亚洲美元利率
yL z,V} Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
)Bn>/ - Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
\;*}zX asked price 沽盘；喊价；索价；卖方报价
d$_ q=ywc assessable income 应评税入息
pP0Vg'V assessable loss 应评税亏损
uB <F.!3 assessable profit 应评税利润
{y:#'n assessable value 应评税值
Xs>s|_T assessed profit 估定利润
@\T;PTD- assessed value 经评估价值
O GF E* assessment 评税；评定；估价；评税单
~` \9Q assessment number 评税编号；估价编号
xe6_RO% assessment of additional tax 补加税评税
%+xwk=%* assessment of performance 业绩评估；实绩评价
zzfn0g Assessor 评税主任
80$0zbw$ asset price bubbles 资产价格泡沫
&6t3SZV asset-backed securities 具资产保证的证券
a}Fk x assets accretion 资产增值
uPFHlT assets and liabilities 资产与负债
II-$ WJy assets betterment statement 资产递增表；资产改进表
zd9] qo assets lending 实物放款；有抵押贷款
inB PT~y assets of the company passing on the death 死者去世时转移的公司资产
0Ox|^V assets pledged as security for liabilities 用作负债抵押的资产
]`@]< 6 assets portfolio 资产投资组合
*F
szGn< assets price 资产价格
r6n 5 Jz assets quality 资产质素
"@{4.v^}! assets realization 资产变现
T")i+v assets refinancing arrangement 资产再集资安排
pYfV~Q^3 assets securitization 资产证券化
r9]
rN assets situated outside Hong Kong 在香港以外地方的资产
v : "m assets stripping 削减资产；拆卖资产
fi&uB9hc assets value 资产值
MV<!<Qmj assignee 承让人
!2Y!jz assignment 转让；转让书；转让契
?]W~ qgA assignment of interest 权益转让
Xn/ n|[ assignment of letters patent and trade mark 专利证书及商标转让
`.>k)=F& assignment of property 物业转让；物业转让书
w*:GM8=6 assignment right 转让权
8jjFC9Cbn0 assignor 转让人
*"5N>F[L associate 有联系的人；有关连人士；相联者；合伙人；联系人
NT@YLhs? Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
AbF(MK=i associate member 附属会员
om} /f` associated body corporate 相联法人团体
skI(]BDf associated company 相联公司；联属公司
$7 UoL,N> associated corporation 相联法团
/bmXDDYH4 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
-SvTg{Q{la 公认会计师公会〔英国〕
Q54r?|'V Association of Futures Exchange Brokers 香港期货经纪协会
' ;b3Mm
# Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
{Z#e{~m# association of underwriters 承保人组织
xJ~
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~{4n}* assurance 担保；保险；转易；转易书
PUP"ky^q" assurance of interest 权益的转易
e"fN~`NhY at 19XX price 按一九ＸＸ年价格计算
"!%wh6`>Md at a discount 按赔价计算；按贴水价格计算；打折扣
[7gYd+s at a premium 按溢价计算；按升水价格计算
?GO
SeV at call 通知付款；按通知
j2 } at constant market price 按固定市价计算
j ,C,5l= at constant price 按固定价格计算
j0iAU1~_VX at cost 按成本计算
|DE%SVZB at current market price 按当时市价计算；按现时市价计算
!/ j,hO4Z4 at current price 按当时价格计算；按现时价格计算
w;
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at factor cost 按要素成本计算；按生产要素成本计算
i iX\it$s at money-of-the-day price 按付款当日价格计算
V uG?B{ at or better 按指定或较佳价位〔买卖指令〕
:K~rvv\L7 at par 按面值计算；平价
BTTLy^ at sight 见票即付
u^Nxvx3l0 at the close 按收市盘
8K0X[-hs8 at the opening 按开市盘
q^ a|wTC attestation 见证；见证条款
D<U
9m 3 at-the-money option 平价期权
b mOqeUgB attorney 受权人；受托代表人
OXHvT/L` attornment 新拥有人承认书
+VCo$o attributable profit 可归属利润
r{\BbUnf) attributable share value 可归属股份价值
uf)W-Er6~ Auckland Stock Exchange 奥克兰证券交易所
J 7BFk
?= auction 拍卖
-AjH}A[! auctioneer 拍卖商
>Mvka;T] audit 审计；核数
~x|aoozL Audit Commission 审计署
~:>AR` 9G Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
#:J: YMv 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〕
*@_u4T7|{ audit review 帐目审查
keLR1qf Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Y?yo\(Cdx audited account 审计帐目；经审计的帐目
D~#Ei?aH audited annual account 经审计的周年帐目
%K[daXw6E8 audited balance sheet 经审计的资产负债表
:O $@shV auditor 核数师；核数主任；审计师
J
I<3\=:+ auditor's certificate 核数师证明书；审计师证明书
AGOx@;w auditor's report 核数师报告；审计师报告
I-b_h5 ZD6 Aussie bond 澳元债券
d2rL 8jW austerity budget 紧缩预算
Y1{B c<tC Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
D ]OD. Australia All Ordinaries Index 澳洲所有普通股票指数
HA6G )x Australian Dollar [AUD] 澳元
. yZm^& Australian Options Market 澳大利亚期权市场
mxQR4"]jY Australian Securities Commission 澳洲证券事务监察委员会
c $0_R;4/ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
P+<BOG|m Australian Stock Exchange 澳大利亚证券交易所
^0^(
u Austrian Schilling [ATS] 奥地利先令
,;_rIO " authentication 认证；鉴证
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authority to purchase 委托购买证；委购书
X rF3kz!44 authorization 认可；核准；授权；授权书
A1^Ga5 B> authorization by direction 指示授权
VFv9Q2/. authorization by instruction 指令授权
M` GP^ Ta authorization by warrant 令状授权
?c!:81+\ authorization of unit trust 单位信托的认可
Dv&>*0B authorized agent 指定代理人
xS'zZ%? authorized capital 法定资本
s/
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G CT@o!
authorized dealer 认可交易商
NY Be"/}GS authorized financial institution 认可财务机构
K OjluP authorized fund 认可基金
R A:jzht authorized fund house 获授权的基金公司；认可基金公司
! [Z mV authorized institution 认可机构
5 7~Uqt authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
[,=d7*b(l authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
_%Bz,C8 authorized insurer 获授权保险人；获认可承保人
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m/17y authorized investment 特准投资项目
Sp:l;SGd authorized person 获授权人
WsR+Np@c authorized representative 获授权代表
Ia2(Km authorized share capital 法定股本
C.~ j'5N automated quotation system 自动报价系统
_\.{6" " Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
k#O,j pbB 自动交易系统〔香港期货交易所有限公司〕
mwh{ "FL( automatic adjustment mechanism 自动调整机制
%Rp8{.t7 automatic adjustment system 自动调整系统
UVz/n68\k7 Automatic Clearing House 自动票据交换所
845
W>B automatic exchange rates accumulation system 自动化汇率累集系统
'-vE%U@ < Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
*8 bK')W automatic teller machine [ATM] 自动柜员机
ak;6z]f8[ autopay 自动转帐
n@!wp/J, available assets 可用资产
%KtU1A([" available fiscal reserve 现存财政储备
!}y1CA available profit 可用利润
hSB?@I4s<\ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Yi(1^'Bi average 平均；平均数；海损
brh=NA zt average basic salary 平均基本薪金
u$%A#L [ average consumer expenditure 平均消费开支；一般消费开支
kneuV8+(5 average cost 平均成本
q$[n`w- average cost of land production 增辟土地平均成本
ebC)H average daily turnover 平均每日成交额
KOey8tB)1 average daily wage rate 平均每日工资率
%-+j average expenditure pattern 平均开支模式
! :WW average growth rate 平均增长率
[4*1}}gW%5 average net fixed assets 固定资产平均净值
B OvF)4` average of relatives 相对价格平均数
y ,E.SB average price 平均价格
s)zJT average propensity to consume 平均消费倾向；一般消费倾向
}`xdWY average propensity to save 平均储蓄倾向；一般储蓄倾向
dAc ?O-~ average rate 平均率
2*[QZ9U[@ average revenue 平均收入；平均收益
|;+qld[4z average stock 平均库存；平均存货
a?F!,=F average yearly rent 平均年租
PU1,DU avoidance of double taxation 避免双重课税
h[kU<mU"T avoidance of tax 避税
