A:
w##^}nHOR A share Ａ股；甲类股份
UMU2^$\iS abatement of tax 减税；减扣免税额
:ofBzTNwZ ABN AMRO Bank N.V. 荷兰银行
?A?F.n` above-the-line expenditure 线上项目支出；经常预算支出
3Bd X above-the-line receipt 线上项目收入；经常预算收入
8w_7O> 9 ABSA Asia Limited 南非联合亚洲有限公司
* **a2Z/( absolute change 绝对数值变更
(YPi&w~S absolute expenditure 实际开支
"l7NW qfB absolute guideline figure 绝对准则数字
;f1q LI absolute interest 绝对权益
xb:&(6\F absolute order of discharge 绝对破产解除令
os4{0Mxu absolute profit margin 绝对利润幅度
u5 B:^.:p absolute value 实值；绝对值
dtZE67KS absolutely vested interest 绝对既得权益
OGOND,/R?/ absorbed cost 已吸收成本；已分摊成本
[1_A8s){u absorption 吸收；分摊；合并
_,haD)1g~ absorption rate 吸收率；摊配率；分摊率
}!p`1]gem ACB Finance Limited 亚洲商业财务有限公司
N I aFI( acceptable form of reciprocity 合理的互惠条件
u0 QzLi, acceptable rate 适当利率；适当汇率
:nA.j"@ acceptance agreement 承兑协议
6*45Vf acceptance for honour 参加承兑
LzML%J62 acceptor 承兑人；接受人；受票人
|kJ%`j(7R acceptor for honour 参加承兑人
dY (;]sxFr accident insurance 意外保险
B07v^!Z> Accident Insurance Association of Hong Kong 香港意外保险公会
"ZrOrdlg+A accident insurance scheme 意外保险计划
* JX ;|S accident year basis 意外年度基准
! cSq+eD accommodation 通融；贷款
- +> 1r accommodation bill 通融票据；空头票据
:o46rBs accommodation party 汇票代发人
V5i*O3a~ account balance 帐户余额；帐户结余
1yQej w account book 帐簿
=Lk R!R= account collected in advance 预收款项
'Gl&Pa1g? account current book 往来帐簿
C 0j j(ku& account of after-acquired property 事后取得的财产报告
}}&#|)Yq account of defaulter 拖欠帐目
^uBxgWIC account payable 应付帐款
? *>]")[> account payee only [A/C payee only] 只可转帐；存入收款人帐户
v{aq`uH account receivable 应收帐款
:Dt~e| account receivable report 应收帐款报表
-
e"jw#B account statement 结单；帐单；会计财务报表
up>c$jJ account title 帐户名称；会计科目
asHxL! accountant's report 会计师报告
: ,B7-k Bw Accountant's Report Rules 会计师报告规则
*`_{ accounting and auditing procedure 会计与审计程序；会计与核数程序
r [ : Accounting Arrangements 《会计安排》
n/~ A`%E@ accounting basis 会计基础
lf(`SYQnOY accounting by Official Receiver 破产管理署署长呈交的帐目
! -<p,z Accounting Circular 《会计通告》
_ :Ag?2 accounting class 会计类别
e:'?*BYVg3 accounting date 记帐日期；会计结算日期
,:LA. o}h accounting for money 款项核算
I,yC
D7l_ Accounting Officer 会计主任
]\ !5}L accounting period 会计报告期；会计期
R :X0'zeRr accounting policy 会计政策；会计方针
`h:34RC; accounting practice 会计惯例
": a\z(*t accounting principle 会计准则
U*3J+Y accounting record 会计记录
YNwp/Y accounting report 会计报告
km~Ll Accounting Services Branch [Treasury] 会计事务部〔库务署〕
br -]fE.be Accounting Society of China 中国会计学会
AN!s{7V3 accounting statement 会计报表
Ae]sGU|?' accounting system 会计制度；会计系统
kQ1w5mCh accounting transaction 会计事项；帐务交易
yAL[[ accounting treatment 会计处理
v6.t{6zYgY accounting year 会计年度
'k;rH !R accretion 增值；添加
s\!>"J bAQ accrual 应计项目；应累算数目
3?2 FP|G8 accrual basis 应计制；权责发生制
k:jSbbQ accrual basis accounting 应计制会计；权责发生制会计
I[)% , jd accrue 应累算；应计
mKr h[nA accrued benefit 应累算利益
7xRl9 accrued charges 应计费用
&xRo^iV? accrued cumulative preference share dividend 应累算的累积优先股股息
ls@i".[ accrued expenses 应累算费用
n3A aZp[ accrued interest payable 应付利息；应计未付利息
;AO#xv+# accrued interest receivable 应收利息；应计未收利息
!?c|XdjZ accrued right 累算权益
q 9Y9w( accruing profit 应累算的利润
^nbnbU4' accumulated fiscal reserve 累积财政储备
iQDx{m 3] accumulated profit 累积利润；滚存溢利
{|I;YDA accumulated reserve 累积储备
Z}$TKO*u accumulation of surplus income 累积收益盈余
/1Ue?)g acquired assets 既得资产
ck?YI]q| acquisition 收购；购置；取得
dXF^(y]l acquisition cost 购置成本
p
w8 s 8? acquisition expenses 购置费用
`tP 7ncky acquisition of 100% interest 收购全部股权
_S>JKz acquisition of control 取得控制权
I(S`j[U acquisition of fixed assets 购置固定资产
4R1 8A=X acquisition of shell “买壳”
Ym3\pRFiD acquisition price 收购价
94B\5I} act of God 天灾
hzk cP acting partner 执事合伙人
UQ{L{H active market 买卖活跃的市场；交投畅旺的市场；旺市
Z& ;uh_EC active partner 积极参与的合伙人
vZ.x{"n'~ active trading 交投活跃
<H bcNE~ actual circulation 实际流通
``wSc0\ actual cost 实际成本
s"t$ 0cH9 actual expenditure 实际开支；实际支出
>=[(^l actual income 实际入息；实际收入；实际收益
E? _Z`*h actual market 现货市场
")d`dj\o actual price 现货价；实际价格
|yx6X{$k actual profit 实际利润
8F._9U-EN actual quotation 实盘；实际价位；实际报价
&Z`#cMR{H actual year basis 按实际年度计算
hCC<?5q actuals 实货
(1# J% actuarial investigation 精算调查
Q%xC}||1s" actuarial principle 精算原则
C=eF.FB;' actuarial report 精算师报告
yu ;P +G
Actuarial Society of Hong Kong 香港精算学会
P 9T}S actuarial valuation 精算师估值
17`1SGZ actuary 精算师
~ ]QHk?[wc ad referendum agreement 暂定协议；有待覆核的协定
/5u<78GW1 ad valorem duty 从价税；按值征税
4O35 "1 ad valorem duty system 从价税制
=3L;Z[^ 9 ad valorem fee 从价费
x QIq^/F0 ad valorem tariff 从价关税
@)fd}tV additional allowance 额外免税额
ouuuc9x] additional amount for unexpired risk 未过期风险的额外款额
J:Qa5MTWp additional assessable profit 补加应评税利润
Z'\ h additional assessment 补加评税
8P|D13- Q additional commitment 额外承担
2AMo:Jqv additional commitment vote 额外承担拨款
u: =7l additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
q^Y-}=w additional dependent parent allowance 供养父母额外免税额
'Iw NTM additional provision 额外拨款
u
fw ]=h) additional stamp duty 附加印花税
RS8Hf ~0G additional tax 补加税罚款；补加税款
\SB c; Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
b:TLV`>/& adjudged bankrupt 被裁定破产
!qWH`[: adjudicated bankrupt 裁定破产人
h2XfC. f adjudication fee 裁定费；评定印花税额手续费；评估契据费
7eAX*Kgt<_ adjudication of bankruptcy 裁定破产；宣告破产
Fvbh\m
~ adjudication of insolvency 裁定无力偿还债务
!6*" ( adjusted actual 经调整的实数；调整后的实数
R=QZgpR adjusted current assets 经调整的流动资产；调整后的流动资产
B!?%O adjusted figure 经调整的数字；调整后的数额
c9&xe"v adjusted liabilities 经调整的负债；调整后的负债
* -8&[D0 adjusted loss 经调整的亏损；调整后的亏损
Sy0$z3 9 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
9po3m]|zy adjusted profit 经调整的利润；调整后的利润
. QBF`Rz adjusted surplus 经调整的盈余额；调整后的盈余额
lE4HM$p
adjusted value 经调整的价值；调整后的价值
LGw$v[wb adjustment 调整；修订；理算〔保险〕
$7^o#2
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pe 1R(|H adjustment lag 调整过程的时间差距；调整时差
:g Wu9Y|{ adjustment mechanism 调整机制
$xPaYf adjustment of loss 亏损调整
H"
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NgP&.39U adjustment range 调整幅度
2Q yV% wz administered exchange rate 受管制汇率
Q o{/@ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
M 0U 0;QJ administration expenses 行政费用
ZzJ?L4J5v administration fee 手续费；行政费
|l]XpWV administration in bankruptcy 破产管理
[q8 P~l administration order 遗产管理令
) Q U administrator 管理人；遗产管理人
!
t? iXZ administrator of the estate 遗产管理人
:% ,:" admission of debt 债项承认书
#ML%ij 1 admission of proof 接纳债权证明
]H+8rY%+ advance 放贷款项；垫付款项；预支款项；预付款项
JehrDC 2N advance account 暂支帐目；预付款帐户
klT@cO-9 advance compensation 预付补偿金
HMh"}I2n advance from shareholder 股东垫款
%[ Z \S0C advance pending reimbursement 预支以待日后付还
e?8FN. q advanced economy 先进经济体系
$Avjn m advancement 预付；预付财产
z`f($t[ advances warrant 垫款令
l)1r+@) \ advancing 贷出
/rnu<Q# iH adverse balance 逆差
f'EuY17 w adverse exchange 逆汇
0dE@c./R i advertisement addressed to shareholders 在报章刊登的致股东通告
VJ] JjB
j advice for collection 托收通知书
CVL3VT1j0 advice of drawing 提款通知书；汇票通知书
T[UN@^DP( advice of payment 付款通知
- "' j7t: Advisory Committee [Securities and Futures Commission]
F%@aB<Nu 谘询委员会〔证券及期货事务监察委员会〕
I
8`VNA&b Advisory Committee on Diversification 经济多元化谘询委员会
3z {?_;bR affidavit 誓章；遗产申报誓章
1W^t aJH] affidavit of no receipt 述明无收款的誓章
Krq t f affiliate 联号；联营公司；附属公司
. 6+Z^,3 affiliated company 附属公司；联号；联营公司
=5~jx affirmation [estate duty] 非宗教式宣誓〔遗产税〕
"K6&d k jY affordability 负担能力
:V RNs African Development Bank [AfDB] 非洲开发银行
4.[^\N after-acquired property 事后取得的财产
,St#Vla after-hours dealing 市后交易
qNB<T(' after-tax profit 税后盈利；税后利润；税后溢利
7:plQ !7^ agency agreement 代理协议
oAODp!_c agency expenses 代理机构的开支
#S!)JM|4wk agency fee 代理费
'7hu 2i5 Agency Law 《代理法》
6x TuNE1 agent 代理人；承销人
MyJ %`@+1 agent of company 公司代理人
{?}E^5Z*g agent's fee 代理人费；经纪费
0zmE>/O+ aggregate 总计；总数；总体数字
Z>:NPZODf aggregate amount 总款额；总额
V c&! OE aggregate assets and liabilities 总体资产与负债
6t[+pL\b aggregate at constant price 按固定价格计算的总体数字
g+vva " aggregate demand 总需求
R O+GK`J aggregate gross position 总持仓量
Lo{
E:5q aggregate limit 总限额
G|!Tj X7s aggregate of salaries tax 合计薪俸税
|"ls\ 7 aggregate performance 总体表现；总体业绩
qouhuH_WtJ aggregate supply 总体供应
%Nlt H/I aggregate surplus 总盈余
M ?Y;a5{ aggregate total 整体总额
,8U &?8l aggregate value 总值；合计价值
snE8 K}4 aggregated basis 合计基准
[=6]+V83M aggregated net chargeable income 合计应课税入息实额
y\4L{GlBM aggregation 合并计算；合计；总和
)~)J?l3 { aggregation of incomes of husband and wife 夫妇入息合并计算
* 2p t%eav aggregation of property 财产的总和
Gp ?a(-K5 agio 差价；贴水
[B\h$IcRv Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
xHv ZV<# Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
f ph v 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
#+Ir>GU Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
#L=x%8B 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
e$<0
7Oc Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
bh,[ 3X% 《香港政府和大韩民国政府关于相互促进和保护投资协定》
4tRYw0f47 agreement for a settlement 授产协议
k]F[>26k agreement for assignment 转让协议
{f3YsM;]C agreement for sale 售卖协议；买卖协议
3% #3iZ=_ agreement for sale and purchase 买卖协议
nv*FT agreement for the payment of interest 支付利息协议
5sj4;w [ agreement for the repayment of money 还款协议
7zXvnxYE agreement of reinsurance 再保险协议
kbX8$x TM Agricultural Bank of China 中国农业银行
4Tb
#fH% air passenger departure tax 飞机乘客离境税
HSjlD{R Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
3`t#UY).F airport tax 机场税
Kr gFKRgGj alcohol duty 酒精税
hZ?Ro f alienation 让与；让渡；转让
W <9T0sZ alimony 生活费；赡养费
,1~"eGl! All Ordinaries Index [AOI] 所有普通股指数
(y=C_wvqZ all risks 全险；综合险
3 oF45`3FV All Sales Record for Stock Market 《股票市场成交报告》
BTqS'NuT Allied Capital Resources Limited 新联财务有限公司
! ` all-items index [Consumer Price Index] 总指数〔消费物价指数〕
]
{RDV A=] allocation letter 拨款信件
;w{tv($$ allocation of fund 分配款项；预留款项
T"{>t allocation of profit 利润分配；溢利分配
S'Q@ScJ allocation warrant 拨款令
SD "FErJ allotment 分配；配股
&FM c?wq allotment notice 股份配售通知；配股通知
QO<jI#
allotment of shares 股份分配
` 06; allowable 可获宽免；免税的
jl4rbzse allowable business loss 可扣除的营业亏损
K
-nF lPm\ allowable expenses 可扣税的支出
~ (|5/
p7t allowance 免税额；津贴；备抵；准备金
! E<[JM allowance for debts 债项的免税额
(5$!MUS~9 allowance for depreciation by wear and tear 耗损折旧免税额
EU2$f allowance for funeral expenses 殡殓费的免税额
D=q:*x allowance for inflation 为通货膨胀而预留的款项；通胀准备金
l:
HTk4$0 allowance for repairs and outgoings 修葺及支出方面的免税额
p|X"@kuseO allowance to debtor 给债务人的津贴
?A K(| alteration of capital 资本更改
=MQoC:l alternate trustee 候补受托人
a#cCp E amalgamation 合并
%P;lv*v. ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
7Haa;2
T' ambit of charges 征税范围；收费范围
F&4rO\aC"/ amended valuation 经修订的估值
L *Tj^q!t+ American Commodities Exchange 美国商品交易所
27 eooY1 American Express Bank Limited 美国运通银行
Ci@o|Y }tP American Stock Exchange 美国证券交易所
MK%9:wZ amortization 摊销
~qiJR`Jj amount due from banks 存放银行同业的款项
}*M6x;t amount due from banks abroad 存放海外银行同业的款项
$ t$ShT) amount due from holding companies 控股公司欠款
y;35WtDVb amount due from local banks 存放本港银行同业的款项
j+i\bks amount due to banks 银行同业的存款
G,&<<2{(f; amount due to banks abroad 海外银行同业的存款
{% rA1g amount due to holding companies 控股公司存款
0IsPIi"7 amount due to local banks 本港银行同业的存款
.?8;q A amount due to outport banks 外埠银行同业的存款
H4WP~(__ amount for note issue 发行纸币的款额
Q:2>}QgX} amount of bond 担保契据的款额
/ C:Y94B-z amount of consideration 代价款额
u
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wT6"U$cV amount of indebtedness 负债款额
pj\u9
L_ amount of principal of the loan 贷款本金额
qzYwt]GNS amount of rates chargeable 应征差饷数额
R5N%e%[ amount of share capital 股本额
CuaVb1r amount of sums assured 承保款额
^h(ew1: amount of variation 变动幅度
t|w_i-&b, amount of vote 拨款数额
Km qMFB62 amount payable 应付款额
r<9Iof4 amount receivable 应收款额
aB_F9;IR Amsterdam Stock Exchange 阿姆斯特丹证券交易所
EuZ<quwWg analysis 分析
@:oXN]+
_ ancillary risk 附属风险
Ot4 Z{mA annual account 周年帐目；周年帐目报表；年度决算；年结
b)6D_Az7c annual accounting date 年结日期
%R}qg6dL annual allowance 每年免税额；年积金；年度津贴；年津
, R k9 N annual balance 年度余额
ax "+0L { annual disposable income 每年可动用收入
^=GC3%
J annual estimates 周年预算
ui< N[ annual fee 年费
|U kR'Ma annual general meeting 周年大会
Gt\lFQ
annual growth rate 年增率；每年增长率
wg9t)1k{e annual long-term supplement 长期个案每年补助金
D#_3^Kiawj annual pensionable emolument 可供计算退休金的年薪
:NhO2L annual report 年报
G!Op~p@Jm Annual Report on the Consumer Price Index 《消费物价指数年报》
cVXLKO annual return 周年报表；周年申报表；每年报税表格
0eT(J7[ < Annual Return Rules 《周年报表规则》
LoURC$lS annual review of consumer prices 每年消费物价回顾
UE8kpa)cQ annual roll-forward basis 逐年延展方式
vk }n,ecl annual salary 年薪
OSRp0G20k\ annual statement 年度报表；年度决算表
dcDyK!zz" Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
!8TlD-ZT/ annuitant 年金受益人
X2#2C/6#u annuity 年金
,1y@Z 5wy annuity contract 年金合约
]Z>}6! annuity on human life 人寿年金
Yk' XGr) antecedent debt 先前的债项
/MIe(,>Uh ante-dated cheque 倒填日期支票
QJZK|* anticipated expenditure 预期开支
|tKsgj anticipated net profit 预期纯利
Xe3U`P7( anticipated revenue 预期收入
R4[N:~Z$| anti-inflation measure 反通货膨胀措施
oI?3<M^ anti-inflationary stance 反通货膨胀立场
S(k3 `;K apparent deficit 表面赤字
^%d\qd` apparent financial solvency 表面偿债能力
YX!{P=Ua apparent partner 表面合伙人
n7zm>& application for personal assessment 个人入息课税申请书
R "-mKT} application of fund 资金应用
%41m~Wh2 application to release as liquidator and to destruct the books of accounts and documents
Me r/G2#& 申请免除清盘人职务及毁灭帐簿与文件
$[Sc0dzJ appointed actuary 委任精算师
+cJL7=V& appointed auditor 委任核数师；委任审计师
8+~
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wy<\Tg^J appointer 委任人
b(,M1.[qt apportioned pro rata 按比例分摊
5Y.)("1f}f apportionment 分配；分摊
4 R#c hQ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
?fQ'^agq apportionment formula 分摊方程式
@bi}W` apportionment of estate duty 遗产税的分摊
RF`.xQ26= appraisal 估价；评估
OTvPU kp* appreciable growth 可观增长
Fe# 1 appreciable impact 显着影响
9 >= ;FY appreciable increase 可观增长
9"N~yKa`"K appreciation 增值；升值
B~ 'vCuE appreciation against other currencies 相对其他货币升值
Q3XpHnufu+ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
1rNzJ ;' appreciation tax 增值税
=T3 <gGM appropriation 拨款；拨用；拨付
|.(dq ^ appropriation account 拨款帐目
]Oe2JfJwx Appropriation Bill 拨款法案
r7RIRg_ appropriation-in-aid system 补助拨款办法
t=BUN approved assets 核准资产
N+9VYH"* approved basket stock 认可一篮子证券
)~GmU9f approved budget 核准预算
#%pI(,o= approved charitable donation 认可慈善捐款
h8x MI approved charitable institution 认可慈善机构
AgWa{.`f: approved currency 核准货币；认可货币
_F4Ii-6 approved estimates 核准预算
Wjo[ENHM approved estimates of expenditure 核准开支预算
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cb@?}(aFl approved overseas trust company 核准海外信托公司
C1V|0h u approved pooled investment fund 核准汇集投资基金
6`&a&%,O approved provident fund scheme 认可公积金计划
ML} J\7R approved provision 核准拨款
pf]xqhL approved redeemable share 核准可赎回股份
\Q {m9fE approved regional stock 认可地区性证券
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approved retirement scheme 认可退休金计划
I
)~GZ approved subordinated loan 核准附属贷款
;d@#XIS&-( arbitrage 套戥；套汇；套利
'S20\hwt- arbitrageur 套戥者；套汇者
<kfnpB= arbitrary amount 临时款项
({ +!`}GY arrangement 措施；安排；协定
/ ?wt F4 arrears 欠款
nyX2|m& arrears of pay 欠付薪酬
dhC$W!N7! arrears of revenue 逾期未收税款；逾期未收的帐项
0X Op3 articles of association 组织章程；组织细则；组织章程细则
O+nEXS\rQ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
<!&[4-;fU ascertainment of profit 确定利润
HNb/-e ," "Asia Clear" “亚洲结算系统”
S%$ }( Asia Commercial Bank Ltd. 亚洲商业银行有限公司
n xO"ua Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
^NLmgw Q Asian Development Fund [ADF] 亚洲发展基金
9d>- MX' Asian dollar bond 亚洲美元债券
R]JT&p|w.1 Asian dollar market 亚洲美元市场
,A9]CQ
Asian dollar rate 亚洲美元利率
hE &xE; Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
G ?9"Y% Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
_Ym]Mj' ln asked price 沽盘；喊价；索价；卖方报价
g6y B6vk assessable income 应评税入息
|sa]F5 assessable loss 应评税亏损
n#cC+>*>+ assessable profit 应评税利润
% 7QV&[4! assessable value 应评税值
}cM}Oav h assessed profit 估定利润
V~ UN assessed value 经评估价值
"0$a) 4] assessment 评税；评定；估价；评税单
!({}(!P . assessment number 评税编号；估价编号
a`wc\T^ assessment of additional tax 补加税评税
FW;m\vu assessment of performance 业绩评估；实绩评价
, |0}<% Assessor 评税主任
OP;v bZ asset price bubbles 资产价格泡沫
H(H<z,$}T asset-backed securities 具资产保证的证券
N(O9&L*4fm assets accretion 资产增值
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i9rN 9Mq?O assets betterment statement 资产递增表；资产改进表
@g|v;B|{ assets lending 实物放款；有抵押贷款
u/UrAqw assets of the company passing on the death 死者去世时转移的公司资产
W}nlRbN? assets pledged as security for liabilities 用作负债抵押的资产
50"pbzW assets portfolio 资产投资组合
dSLU>E3g assets price 资产价格
;Y)w@bNt@ assets quality 资产质素
bAdn & assets realization 资产变现
ov|d^)' assets refinancing arrangement 资产再集资安排
{5A2& assets securitization 资产证券化
J.3u^~z y assets situated outside Hong Kong 在香港以外地方的资产
<3L5"77G 6 assets stripping 削减资产；拆卖资产
bs+f,j-oBN assets value 资产值
I.I `6(Cb assignee 承让人
)i6m zzj5 assignment 转让；转让书；转让契
&`h{i K7 assignment of interest 权益转让
!zBhbmlKt assignment of letters patent and trade mark 专利证书及商标转让
\h+AXs<j assignment of property 物业转让；物业转让书
JX<)EZ!F assignment right 转让权
&g#@3e1> assignor 转让人
}? lrU.@zg associate 有联系的人；有关连人士；相联者；合伙人；联系人
sm9k/(- Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
_qU4Fadgm associate member 附属会员
C=-=_>Q,L< associated body corporate 相联法人团体
3W V"U associated company 相联公司；联属公司
zlyS}x@p associated corporation 相联法团
3Nl <p"= Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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[ 公认会计师公会〔英国〕
c7 ? _46 J Association of Futures Exchange Brokers 香港期货经纪协会
+u.1 ;qF Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
\c,ap49RC association of underwriters 承保人组织
; i4Q| assumption of control 接管
o5d%w-' assurance 担保；保险；转易；转易书
tE. FrZS assurance of interest 权益的转易
G `+T+ at 19XX price 按一九ＸＸ年价格计算
ag;Q F at a discount 按赔价计算；按贴水价格计算；打折扣
qjc 8fP2 at a premium 按溢价计算；按升水价格计算
Nv$ R\' 3 at call 通知付款；按通知
Id*Ce2B at constant market price 按固定市价计算
PYQ;``~x at constant price 按固定价格计算
W=lyIb{?^0 at cost 按成本计算
mD/9J5: at current market price 按当时市价计算；按现时市价计算
@ efh{ at current price 按当时价格计算；按现时价格计算
"_P ;2N6 at factor cost 按要素成本计算；按生产要素成本计算
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at money-of-the-day price 按付款当日价格计算
rW<KKGsRWQ at or better 按指定或较佳价位〔买卖指令〕
+\x,HsUc" at par 按面值计算；平价
[2>yYr s_= at sight 见票即付
U] ~$g}!) at the close 按收市盘
( DJ "WG at the opening 按开市盘
RPwbTAl} attestation 见证；见证条款
C,wL0Yj[ at-the-money option 平价期权
0;hqIJcE:\ attorney 受权人；受托代表人
>f^r^P attornment 新拥有人承认书
Y1L[;)H n attributable profit 可归属利润
dA#Q}.*r attributable share value 可归属股份价值
Q_1:tW
& Auckland Stock Exchange 奥克兰证券交易所
m&xW6!x auction 拍卖
``V"
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WJ$bf(X* audit 审计；核数
B`Y Tl~4 Audit Commission 审计署
s kv GU(G} Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
i 6R~`0>Q 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〕
vN Vox0V audit review 帐目审查
?fiIwF) Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
=MSr/ O2 audited account 审计帐目；经审计的帐目
z-BXd audited annual account 经审计的周年帐目
$:BKzHm g audited balance sheet 经审计的资产负债表
iM AfJ-oN auditor 核数师；核数主任；审计师
)5rb &M} auditor's certificate 核数师证明书；审计师证明书
6 uv#de auditor's report 核数师报告；审计师报告
bNm#tmSt Aussie bond 澳元债券
ICpAt~3[M austerity budget 紧缩预算
oOnop-z7 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
.R E:;<|w Australia All Ordinaries Index 澳洲所有普通股票指数
2^Eg 9y ' Australian Dollar [AUD] 澳元
fA&k`L(y Australian Options Market 澳大利亚期权市场
mGtdO/C#B Australian Securities Commission 澳洲证券事务监察委员会
I*o() Australian Society of Certified Practising Accountants 澳洲执业会计师公会
z[LNf.)} Australian Stock Exchange 澳大利亚证券交易所
5rwu!Y;7* Austrian Schilling [ATS] 奥地利先令
- ] L6= authentication 认证；鉴证
v;BV@E0}x authority to purchase 委托购买证；委购书
0[A[U_b authorization 认可；核准；授权；授权书
t=rEt>n~L authorization by direction 指示授权
j -0z5|*KE authorization by instruction 指令授权
lyIl-!| authorization by warrant 令状授权
t!* ? dr authorization of unit trust 单位信托的认可
kv]~'Srk authorized agent 指定代理人
Z" Zmo>cV4 authorized capital 法定资本
3K o/{f authorized clerk 出市员
NYyh|X:m authorized dealer 认可交易商
gRr L[z authorized financial institution 认可财务机构
|^0XYBxQ authorized fund 认可基金
H ]P.
x!I authorized fund house 获授权的基金公司；认可基金公司
T,7Y7c/3V authorized institution 认可机构
_7<FOOM%8y authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
J{'> uD.@ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
3? [dE< authorized insurer 获授权保险人；获认可承保人
u&1q [0y authorized investment 特准投资项目
~:0sk"t$1 authorized person 获授权人
;l4[%xld authorized representative 获授权代表
# G .ulX authorized share capital 法定股本
3%l*N&gsg: automated quotation system 自动报价系统
KmMzH`t}` Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
1=t>HQ 自动交易系统〔香港期货交易所有限公司〕
}]e-{C} automatic adjustment mechanism 自动调整机制
? Fi=P# automatic adjustment system 自动调整系统
rk&IlAE Automatic Clearing House 自动票据交换所
N6>(;ugJ1- automatic exchange rates accumulation system 自动化汇率累集系统
r Ev@Y D
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
^2+yHw automatic teller machine [ATM] 自动柜员机
p%#<D9S autopay 自动转帐
RzxNbeki[W available assets 可用资产
Hv!U| L available fiscal reserve 现存财政储备
`lQ3C{ } available profit 可用利润
'r4/e-`pK Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
]*v dS r-J average 平均；平均数；海损
j`oy`78O average basic salary 平均基本薪金
tU4s 'J average consumer expenditure 平均消费开支；一般消费开支
3XL#0\im?s average cost 平均成本
Qr1 "Tk7s average cost of land production 增辟土地平均成本
mIurA?&7! average daily turnover 平均每日成交额
^]7}YF2| average daily wage rate 平均每日工资率
(^s>m ,h average expenditure pattern 平均开支模式
O9vQp average growth rate 平均增长率
5pj22 s average net fixed assets 固定资产平均净值
M}d_I+ average of relatives 相对价格平均数
a huGq' average price 平均价格
?/Bq D;{?I average propensity to consume 平均消费倾向；一般消费倾向
K$>%e36Cc average propensity to save 平均储蓄倾向；一般储蓄倾向
->sm+H-* average rate 平均率
?sab*$wG average revenue 平均收入；平均收益
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K!JQ|9 average stock 平均库存；平均存货
oT^{b\ XN average yearly rent 平均年租
LISM ngQ. avoidance of double taxation 避免双重课税
./,/y"x avoidance of tax 避税
