A:
.YbD.{]D A share Ａ股；甲类股份
Y?x3JU0_ abatement of tax 减税；减扣免税额
~8E
rl3=5{ ABN AMRO Bank N.V. 荷兰银行
=p:6u_@XWj above-the-line expenditure 线上项目支出；经常预算支出
d1TG[i<J_ above-the-line receipt 线上项目收入；经常预算收入
pTd@i1%N r ABSA Asia Limited 南非联合亚洲有限公司
Pr' py absolute change 绝对数值变更
J{I?t~u absolute expenditure 实际开支
<#i'3TUR absolute guideline figure 绝对准则数字
I.x>mN -0 absolute interest 绝对权益
>ZWm0nTr absolute order of discharge 绝对破产解除令
l-rI|0D# absolute profit margin 绝对利润幅度
V#Eq74ic absolute value 实值；绝对值
:} cAq/ absolutely vested interest 绝对既得权益
7EUaf;d^ absorbed cost 已吸收成本；已分摊成本
Ft7l / absorption 吸收；分摊；合并
:a2?K 5 absorption rate 吸收率；摊配率；分摊率
i=rW{0c% ACB Finance Limited 亚洲商业财务有限公司
PT=%]o] acceptable form of reciprocity 合理的互惠条件
:mL.Y em*' acceptable rate 适当利率；适当汇率
f.WtD`Oas acceptance agreement 承兑协议
UlR7_ acceptance for honour 参加承兑
! >V 1zk acceptor 承兑人；接受人；受票人
H>?@nYP acceptor for honour 参加承兑人
Y|bGd_j accident insurance 意外保险
/V~(!S> Accident Insurance Association of Hong Kong 香港意外保险公会
TDFv\y}yc accident insurance scheme 意外保险计划
7O j9~3o4 accident year basis 意外年度基准
8vCHH&` accommodation 通融；贷款
^;e`ZtcI accommodation bill 通融票据；空头票据
<@P0sd accommodation party 汇票代发人
~Km8 -b(& account balance 帐户余额；帐户结余
mvnK)R_ account book 帐簿
dpS account collected in advance 预收款项
l"64w>, account current book 往来帐簿
v%r! }s account of after-acquired property 事后取得的财产报告
49yN|h;c! account of defaulter 拖欠帐目
Zs E8eD account payable 应付帐款
lsd\ `X5, account payee only [A/C payee only] 只可转帐；存入收款人帐户
FM5$83Q account receivable 应收帐款
se-}d.PwL account receivable report 应收帐款报表
fw5AZvE6$ account statement 结单；帐单；会计财务报表
94+#6jd e account title 帐户名称；会计科目
'5IJ;4k accountant's report 会计师报告
GY>0v Accountant's Report Rules 会计师报告规则
H]-nm+ accounting and auditing procedure 会计与审计程序；会计与核数程序
G:UdU{ Accounting Arrangements 《会计安排》
Q{ RHW@_/ accounting basis 会计基础
,Q Dq+93 accounting by Official Receiver 破产管理署署长呈交的帐目
hd900LA} Accounting Circular 《会计通告》
d
d8^V_Kx accounting class 会计类别
WpRi+NC}ln accounting date 记帐日期；会计结算日期
ARslw*SJ accounting for money 款项核算
yl|+D] Accounting Officer 会计主任
a]75z)X R accounting period 会计报告期；会计期
[4 "%N Y accounting policy 会计政策；会计方针
mh|M O( accounting practice 会计惯例
g=a-zg9LX accounting principle 会计准则
B,}%1+* accounting record 会计记录
)TG\P ,H9 accounting report 会计报告
T< P4+#JK Accounting Services Branch [Treasury] 会计事务部〔库务署〕
>C@fSmnOM Accounting Society of China 中国会计学会
C!v0*^i accounting statement 会计报表
Ro?yCy:L' accounting system 会计制度；会计系统
M, |o 2' accounting transaction 会计事项；帐务交易
;sb0,2YyP accounting treatment 会计处理
VAV@Qn accounting year 会计年度
iQ~cG[6 accretion 增值；添加
{{:MJ\_"h_ accrual 应计项目；应累算数目
Dr<% Lr accrual basis 应计制；权责发生制
#kk_iS>8 accrual basis accounting 应计制会计；权责发生制会计
F^KoEWj[H accrue 应累算；应计
;v #~ o* accrued benefit 应累算利益
h (jg7R accrued charges 应计费用
to+j Q9q8 accrued cumulative preference share dividend 应累算的累积优先股股息
vBq 2JJAl accrued expenses 应累算费用
$O7>E!uVD accrued interest payable 应付利息；应计未付利息
t4 h5R accrued interest receivable 应收利息；应计未收利息
@^/JNtbH! accrued right 累算权益
7vgz=-
MZ# accruing profit 应累算的利润
w ~Es,@ accumulated fiscal reserve 累积财政储备
e$ E=n accumulated profit 累积利润；滚存溢利
;\( wJ{u?Y accumulated reserve 累积储备
i5V ly'Q accumulation of surplus income 累积收益盈余
?\ .P acquired assets 既得资产
Va?wG3 w acquisition 收购；购置；取得
Ch^Al 2)= acquisition cost 购置成本
( 8k3z` acquisition expenses 购置费用
c7'I '~ acquisition of 100% interest 收购全部股权
%F1 Ce/ acquisition of control 取得控制权
7_n@iUG2n acquisition of fixed assets 购置固定资产
Z6
(;~"Em acquisition of shell “买壳”
b[VP"KZ ? acquisition price 收购价
f`P%aX'cBQ act of God 天灾
>=[w{Vn'Mf acting partner 执事合伙人
0|HD(d`a active market 买卖活跃的市场；交投畅旺的市场；旺市
3x.|g active partner 积极参与的合伙人
WZ;f3
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D@FJVF7c actual circulation 实际流通
o1-Zh!*a* actual cost 实际成本
:W 8DgL>l actual expenditure 实际开支；实际支出
Sh}AGNE' actual income 实际入息；实际收入；实际收益
gey`HhZp) actual market 现货市场
K%$% 9y actual price 现货价；实际价格
bsR &%C actual profit 实际利润
0 B>{ 31) actual quotation 实盘；实际价位；实际报价
'72Z Ldi}- actual year basis 按实际年度计算
66Hu qo actuals 实货
%)u5A !" actuarial investigation 精算调查
>/eQjp?: actuarial principle 精算原则
\HV%5 79 actuarial report 精算师报告
]7fqVOi Ou Actuarial Society of Hong Kong 香港精算学会
,=R->~ J actuarial valuation 精算师估值
7Oru{BQ"> actuary 精算师
_Z@- q ad referendum agreement 暂定协议；有待覆核的协定
~;3N'o ad valorem duty 从价税；按值征税
[#$z.BoEo ad valorem duty system 从价税制
8lT.2H ad valorem fee 从价费
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ad valorem tariff 从价关税
f'TdYG additional allowance 额外免税额
r,EIOc z: additional amount for unexpired risk 未过期风险的额外款额
4JT9EKo additional assessable profit 补加应评税利润
N? ky2wG additional assessment 补加评税
MX xRM~ additional commitment 额外承担
W, }HQ additional commitment vote 额外承担拨款
S 6 `4&0' additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
3z!\Z[ additional dependent parent allowance 供养父母额外免税额
9=&LMjT Q additional provision 额外拨款
qR- -lvO additional stamp duty 附加印花税
RL[?&L$7^% additional tax 补加税罚款；补加税款
k]] (I<2 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
uF+if`? adjudged bankrupt 被裁定破产
!/B XMj,= adjudicated bankrupt 裁定破产人
W]4Gs; adjudication fee 裁定费；评定印花税额手续费；评估契据费
JD^(L~ n] adjudication of bankruptcy 裁定破产；宣告破产
% tN{ adjudication of insolvency 裁定无力偿还债务
a.y_o50#T adjusted actual 经调整的实数；调整后的实数
a#nVRPU8m adjusted current assets 经调整的流动资产；调整后的流动资产
2n2{Oy>L adjusted figure 经调整的数字；调整后的数额
hp@g iu7 adjusted liabilities 经调整的负债；调整后的负债
/0uZ(F|>I adjusted loss 经调整的亏损；调整后的亏损
AL>*Vj2h/n adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
tq8B)<(] adjusted profit 经调整的利润；调整后的利润
:lcZ )6&S adjusted surplus 经调整的盈余额；调整后的盈余额
Vp .($ adjusted value 经调整的价值；调整后的价值
s"*zyLUUo adjustment 调整；修订；理算〔保险〕
Q
*![u5# adjustment centre 调剂中心
b?hdWQSW7 adjustment lag 调整过程的时间差距；调整时差
jV;&*4if adjustment mechanism 调整机制
Ec y|l ; adjustment of loss 亏损调整
D K}k||- adjustment process 调整过程；调整程序
6'3@/. adjustment range 调整幅度
%fGS< W; administered exchange rate 受管制汇率
yS _,lS Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
-n?}L# 4%8 administration expenses 行政费用
6 ] <~0{ administration fee 手续费；行政费
: |#Iw administration in bankruptcy 破产管理
6kK\nZ$o$ administration order 遗产管理令
yQ?N*' }$ administrator 管理人；遗产管理人
c^S^"M| administrator of the estate 遗产管理人
k6_ RJ8I admission of debt 债项承认书
0K <@?cI admission of proof 接纳债权证明
rhO
]4A advance 放贷款项；垫付款项；预支款项；预付款项
8zP{Cmm advance account 暂支帐目；预付款帐户
4\H:^U& advance compensation 预付补偿金
//2G5F ; advance from shareholder 股东垫款
T]l_B2. advance pending reimbursement 预支以待日后付还
6UXa
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advanced economy 先进经济体系
;aExEgTq advancement 预付；预付财产
qOVs9'R advances warrant 垫款令
~'2)E/IeV advancing 贷出
vE0Ty9OH"] adverse balance 逆差
axW3#3#` adverse exchange 逆汇
IT5AB?bxH advertisement addressed to shareholders 在报章刊登的致股东通告
J?&lpsB3_l advice for collection 托收通知书
uh*b[`e advice of drawing 提款通知书；汇票通知书
T>2) YOx advice of payment 付款通知
[8l;X: Advisory Committee [Securities and Futures Commission]
3U9]&7^ 谘询委员会〔证券及期货事务监察委员会〕
?sWPx!tU Advisory Committee on Diversification 经济多元化谘询委员会
F /sXr(7 affidavit 誓章；遗产申报誓章
dtw1Am#Ci affidavit of no receipt 述明无收款的誓章
c+c3C8s*8 affiliate 联号；联营公司；附属公司
e;\g[^U affiliated company 附属公司；联号；联营公司
p1
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^UHt1[ affordability 负担能力
Sh( African Development Bank [AfDB] 非洲开发银行
XP~bmh,T, after-acquired property 事后取得的财产
v _?0|Ei[ after-hours dealing 市后交易
y
D g after-tax profit 税后盈利；税后利润；税后溢利
i$gm/ZO agency agreement 代理协议
Y0fX\6=h agency expenses 代理机构的开支
"v@$CR9<T agency fee 代理费
"PK\;#[W| Agency Law 《代理法》
teH $hd-q agent 代理人；承销人
R`q*a_ agent of company 公司代理人
Tu2BQ4\[ agent's fee 代理人费；经纪费
b3N>RPsHS aggregate 总计；总数；总体数字
0(\ybppx aggregate amount 总款额；总额
P - 0 aggregate assets and liabilities 总体资产与负债
0 1<~~6A aggregate at constant price 按固定价格计算的总体数字
xzTTK+D@ aggregate demand 总需求
$o"S zy aggregate gross position 总持仓量
y33+^ aggregate limit 总限额
(~}IoQp> aggregate of salaries tax 合计薪俸税
T8+A`z=tSb aggregate performance 总体表现；总体业绩
%SuEfCM aggregate supply 总体供应
Q= IA|rN aggregate surplus 总盈余
6!7L gM%4 aggregate total 整体总额
~` )` Ip aggregate value 总值；合计价值
+X6x CE aggregated basis 合计基准
%> Z;/j|#r aggregated net chargeable income 合计应课税入息实额
Hf!o6 o aggregation 合并计算；合计；总和
'0)a|1, aggregation of incomes of husband and wife 夫妇入息合并计算
k?ubr)[) aggregation of property 财产的总和
:#W40rUb agio 差价；贴水
LN}eD\ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
*X- 6]C Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
AB<|iJC 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
?;Dh^mc Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
aHx(~&hRcL 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
=c>2d. ^l Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
D# |+PG7 《香港政府和大韩民国政府关于相互促进和保护投资协定》
~?i;~S agreement for a settlement 授产协议
4TcKs}z agreement for assignment 转让协议
. U|irDO agreement for sale 售卖协议；买卖协议
R&}"En`$s agreement for sale and purchase 买卖协议
.w=( G agreement for the payment of interest 支付利息协议
SXkUtY$ agreement for the repayment of money 还款协议
"]h4L agreement of reinsurance 再保险协议
6)63Yp( Agricultural Bank of China 中国农业银行
1xN6V-qk air passenger departure tax 飞机乘客离境税
'L|& qy@ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
5u
+U^D airport tax 机场税
~ED8] *H|` alcohol duty 酒精税
?HwW~aO alienation 让与；让渡；转让
i}teY{pyc alimony 生活费；赡养费
PqV9k,5f All Ordinaries Index [AOI] 所有普通股指数
/ Y$UJt all risks 全险；综合险
qW*JB4`?a All Sales Record for Stock Market 《股票市场成交报告》
y'\Bp P Allied Capital Resources Limited 新联财务有限公司
j\ l9|vpp all-items index [Consumer Price Index] 总指数〔消费物价指数〕
c\"t+/Z allocation letter 拨款信件
_GEt:=DAP# allocation of fund 分配款项；预留款项
u!I Es allocation of profit 利润分配；溢利分配
r}kQ<SRx allocation warrant 拨款令
/@Qg'Q# allotment 分配；配股
":s1}A allotment notice 股份配售通知；配股通知
wh4ik`S 1 allotment of shares 股份分配
n y# ?^.1 allowable 可获宽免；免税的
~uy{6U{&I allowable business loss 可扣除的营业亏损
l &3f<e allowable expenses 可扣税的支出
#ra"(/) allowance 免税额；津贴；备抵；准备金
Q72}V9I9 allowance for debts 债项的免税额
`4^-@} allowance for depreciation by wear and tear 耗损折旧免税额
M- inlZNR allowance for funeral expenses 殡殓费的免税额
#OlU|I allowance for inflation 为通货膨胀而预留的款项；通胀准备金
I(LBc allowance for repairs and outgoings 修葺及支出方面的免税额
b=nQi./f allowance to debtor 给债务人的津贴
_,*ld#'s alteration of capital 资本更改
1k-YeQNe alternate trustee 候补受托人
/{Ff)<Q.Z amalgamation 合并
^s *j<fH ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
{O FbU ambit of charges 征税范围；收费范围
6)<g%bH! amended valuation 经修订的估值
h SGI American Commodities Exchange 美国商品交易所
n-X; JYQW American Express Bank Limited 美国运通银行
vo48\w7[ American Stock Exchange 美国证券交易所
yGGQ;!/ amortization 摊销
M0Eq
7:Ba amount due from banks 存放银行同业的款项
Hn~=O8/2 amount due from banks abroad 存放海外银行同业的款项
8?p40x$m% amount due from holding companies 控股公司欠款
_i@{: v amount due from local banks 存放本港银行同业的款项
w[`2t{^j amount due to banks 银行同业的存款
)ro3yq4?? amount due to banks abroad 海外银行同业的存款
3&H#LGoV$ amount due to holding companies 控股公司存款
S"t6 *f Wr amount due to local banks 本港银行同业的存款
TVaD',5_V% amount due to outport banks 外埠银行同业的存款
rByC6HV" amount for note issue 发行纸币的款额
cJb.@8^J amount of bond 担保契据的款额
t9zPUR amount of consideration 代价款额
LW+a-i amount of contribution 供款数额
lr >:S amount of indebtedness 负债款额
vTrjhTa\ amount of principal of the loan 贷款本金额
ZkbaUIQ amount of rates chargeable 应征差饷数额
(_: k s amount of share capital 股本额
>F@qFP N] amount of sums assured 承保款额
N0Y$QWr_$ amount of variation 变动幅度
R^_7B ( amount of vote 拨款数额
G)p pkH`qj amount payable 应付款额
rL{3O4O amount receivable 应收款额
j$2rU' Amsterdam Stock Exchange 阿姆斯特丹证券交易所
X<pg^Y0 analysis 分析
| r5e#3w ancillary risk 附属风险
Y}db<Cz
X annual account 周年帐目；周年帐目报表；年度决算；年结
96L-bBtyY annual accounting date 年结日期
M:%6$`` annual allowance 每年免税额；年积金；年度津贴；年津
6Z5X? B annual balance 年度余额
z]/;? annual disposable income 每年可动用收入
hLs<g!*O annual estimates 周年预算
CV9o,rL annual fee 年费
KKrLF?rc annual general meeting 周年大会
(lNV\Za annual growth rate 年增率；每年增长率
T H;kJ{[} annual long-term supplement 长期个案每年补助金
b n$(' annual pensionable emolument 可供计算退休金的年薪
= [N= mC annual report 年报
&m=GkK Annual Report on the Consumer Price Index 《消费物价指数年报》
%kS4v,I annual return 周年报表；周年申报表；每年报税表格
Z&f@)j Annual Return Rules 《周年报表规则》
|2i=oX(r| annual review of consumer prices 每年消费物价回顾
xiWP^dIF annual roll-forward basis 逐年延展方式
qh|t}#DrR annual salary 年薪
^Y;}GeA, annual statement 年度报表；年度决算表
gD13(G98 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
W6e,S[J^FY annuitant 年金受益人
)[t zAaP7 annuity 年金
>i6sJ)2?> annuity contract 年金合约
fU6O: - annuity on human life 人寿年金
O ouIV 3 antecedent debt 先前的债项
_H,xnh#nZ ante-dated cheque 倒填日期支票
_Q9 Mn-&qQ anticipated expenditure 预期开支
>yZe1CP anticipated net profit 预期纯利
9<e%('@[ anticipated revenue 预期收入
?%|w?Fdx- anti-inflation measure 反通货膨胀措施
6 5% W jO anti-inflationary stance 反通货膨胀立场
Az+k8= ? apparent deficit 表面赤字
Li'>pQ+ apparent financial solvency 表面偿债能力
_/S qw apparent partner 表面合伙人
|41NRGgY application for personal assessment 个人入息课税申请书
|)Q#U$ m application of fund 资金应用
8 vp*U application to release as liquidator and to destruct the books of accounts and documents
EZ"n3#/ 申请免除清盘人职务及毁灭帐簿与文件
9wTN *y appointed actuary 委任精算师
F @%`(/^TA appointed auditor 委任核数师；委任审计师
7 R4t%^F appointed trustee 委任的受托人
~nVO%IxM4J appointer 委任人
&x": apportioned pro rata 按比例分摊
Kl Kk?6 > apportionment 分配；分摊
]ZMFK>"^% Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Nf ]h8 d~ apportionment formula 分摊方程式
=O1py_m apportionment of estate duty 遗产税的分摊
|]Eli%mNe appraisal 估价；评估
o]@ Mg5(8Q appreciable growth 可观增长
wHR# - g' appreciable impact 显着影响
f} !Eu appreciable increase 可观增长
Z!& u_ appreciation 增值；升值
qk{+Y appreciation against other currencies 相对其他货币升值
L0Ycf|[s, appreciation of the exchange value of Hong Kong dollar 港元汇值上升
sTS Nu+ appreciation tax 增值税
>p`ZcFNs" appropriation 拨款；拨用；拨付
0Ym_l?]m[ appropriation account 拨款帐目
6CV9ewr Appropriation Bill 拨款法案
joRrsxFU appropriation-in-aid system 补助拨款办法
61 @;3yV approved assets 核准资产
QVR8b3T@ approved basket stock 认可一篮子证券
iW9o-W
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8Y,imj\(v approved charitable donation 认可慈善捐款
F1q6
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?;YymD_ approved currency 核准货币；认可货币
W\pO`FL approved estimates 核准预算
[S_qi, approved estimates of expenditure 核准开支预算
@2;/-,4O approved overseas insurer 核准海外保险人
-z~;f<+I` approved overseas trust company 核准海外信托公司
7C>5XyyJ approved pooled investment fund 核准汇集投资基金
&cSZ?0 R approved provident fund scheme 认可公积金计划
+B&,$ceyaJ approved provision 核准拨款
VR XK/dZ approved redeemable share 核准可赎回股份
$ X_A 74 ( approved regional stock 认可地区性证券
1=Z, #r approved retirement scheme 认可退休金计划
=L]GQ=d approved subordinated loan 核准附属贷款
BW x=Q arbitrage 套戥；套汇；套利
[e`e bn[C arbitrageur 套戥者；套汇者
O>3f*Cc arbitrary amount 临时款项
NiSH$ MJ_ arrangement 措施；安排；协定
["1Iz{ arrears 欠款
}pJLK\ arrears of pay 欠付薪酬
g2%fla7r arrears of revenue 逾期未收税款；逾期未收的帐项
+pY-- 5t articles of association 组织章程；组织细则；组织章程细则
<<Q}|$Wu Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
H7{I[>: ascertainment of profit 确定利润
~zYk,;m "Asia Clear" “亚洲结算系统”
oe*CZ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
?`/DFI' _G Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
sXwa`_{ Asian Development Fund [ADF] 亚洲发展基金
VC X^D)[- Asian dollar bond 亚洲美元债券
4q )+nh~s Asian dollar market 亚洲美元市场
8'* /|)Hn Asian dollar rate 亚洲美元利率
yA]OX" T?* Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
\h@3 dJ4 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
jdX * asked price 沽盘；喊价；索价；卖方报价
ECk*
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hE q-)-^G assessable loss 应评税亏损
Z</57w#-7 assessable profit 应评税利润
M.9w_bW]#D assessable value 应评税值
c<OR mg6 assessed profit 估定利润
`hf`lq^ assessed value 经评估价值
Ku?1QDhrF* assessment 评税；评定；估价；评税单
/8wfI_P>M" assessment number 评税编号；估价编号
oV'G67 W assessment of additional tax 补加税评税
-sxu7 I assessment of performance 业绩评估；实绩评价
r1BL?&X- Assessor 评税主任
7hhv /9L1 asset price bubbles 资产价格泡沫
_t>[gB, asset-backed securities 具资产保证的证券
>o1,Y& assets accretion 资产增值
k_`h (R assets and liabilities 资产与负债
)%09j0y>l" assets betterment statement 资产递增表；资产改进表
o]D YS,v assets lending 实物放款；有抵押贷款
s+E:
7T9P assets of the company passing on the death 死者去世时转移的公司资产
_9y! ,ST assets pledged as security for liabilities 用作负债抵押的资产
.q<5OE(f assets portfolio 资产投资组合
@=6oB3tQA assets price 资产价格
'fYF1gR4 assets quality 资产质素
,W B KN)%u assets realization 资产变现
"hnvND4= assets refinancing arrangement 资产再集资安排
H 3 so&_ assets securitization 资产证券化
,AH2/^:%c assets situated outside Hong Kong 在香港以外地方的资产
$IqubC>O assets stripping 削减资产；拆卖资产
* !9=? assets value 资产值
u6 Yp ,!+ assignee 承让人
T037|k a{ assignment 转让；转让书；转让契
m=25HH7enb assignment of interest 权益转让
jLn|zK assignment of letters patent and trade mark 专利证书及商标转让
B'I_i$g4w assignment of property 物业转让；物业转让书
& $
fyY:<\ assignment right 转让权
?)H:.]7-x assignor 转让人
&g~NkJc0c associate 有联系的人；有关连人士；相联者；合伙人；联系人
9)>+r6t Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
urg^>n4V] associate member 附属会员
ux~=}{tz associated body corporate 相联法人团体
<cO
`jK associated company 相联公司；联属公司
UrO& K]Z associated corporation 相联法团
b94+GL U8b Association of Chartered Certified Accountants [ACCA] [United Kingdom]
4K
]*bF 44 公认会计师公会〔英国〕
U6.hH%\}@ Association of Futures Exchange Brokers 香港期货经纪协会
5Z:T9F4 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
JNo[<SZ b association of underwriters 承保人组织
?6UjD5NkX assumption of control 接管
mWU d-| Ul assurance 担保；保险；转易；转易书
4X!4S6JfB assurance of interest 权益的转易
RL[F 9g at 19XX price 按一九ＸＸ年价格计算
|;\pAZ2 at a discount 按赔价计算；按贴水价格计算；打折扣
#/5eQ TBD at a premium 按溢价计算；按升水价格计算
1bjz :^ at call 通知付款；按通知
{|'NpV at constant market price 按固定市价计算
I+(
b!(H at constant price 按固定价格计算
_ 9dW+ at cost 按成本计算
;p7R~17 at current market price 按当时市价计算；按现时市价计算
?_r{G7|D at current price 按当时价格计算；按现时价格计算
jrpki<D at factor cost 按要素成本计算；按生产要素成本计算
(b.4&P"0 at money-of-the-day price 按付款当日价格计算
]L2b|a3 at or better 按指定或较佳价位〔买卖指令〕
iRx `Nx<@ at par 按面值计算；平价
OO</d: at sight 见票即付
;N Q}c"9 at the close 按收市盘
L={\U3 __k at the opening 按开市盘
x4h.WDT$ attestation 见证；见证条款
V5p^]To! at-the-money option 平价期权
ObJ -XNcNH attorney 受权人；受托代表人
_.E{>IFw attornment 新拥有人承认书
\4>w17qng attributable profit 可归属利润
&3J^z7kU attributable share value 可归属股份价值
t/_\w" Auckland Stock Exchange 奥克兰证券交易所
x$t2Y<_ auction 拍卖
EdTL]Xk auctioneer 拍卖商
7w]3D audit 审计；核数
@n=&muC} Audit Commission 审计署
p2< 92 7z Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
~2 nt33" 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〕
$xK\$k w\ audit review 帐目审查
bxzx@sF2l Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
\ueCbfV!Z4 audited account 审计帐目；经审计的帐目
%YbL%i|U audited annual account 经审计的周年帐目
A@L r(L audited balance sheet 经审计的资产负债表
.R#-u/6g( auditor 核数师；核数主任；审计师
sS c~q+xz auditor's certificate 核数师证明书；审计师证明书
)Gk?x$pY@ auditor's report 核数师报告；审计师报告
Bp@\p)P( Aussie bond 澳元债券
5%4yUd#b austerity budget 紧缩预算
D>;_R
H K Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
bg /=P>2 Australia All Ordinaries Index 澳洲所有普通股票指数
C <(qk _ Australian Dollar [AUD] 澳元
cM CM> *X Australian Options Market 澳大利亚期权市场
`'*4B_. Australian Securities Commission 澳洲证券事务监察委员会
: >Bk^" Australian Society of Certified Practising Accountants 澳洲执业会计师公会
h_\(
$" Australian Stock Exchange 澳大利亚证券交易所
N-t"CBTO
Austrian Schilling [ATS] 奥地利先令
& }0QnO_mj authentication 认证；鉴证
A:D 9qp authority to purchase 委托购买证；委购书
'9 zKaL authorization 认可；核准；授权；授权书
q @~{ g[ authorization by direction 指示授权
wjZ Q.T! authorization by instruction 指令授权
Z {:;LC authorization by warrant 令状授权
Ihr[44# authorization of unit trust 单位信托的认可
)MLbE-@ authorized agent 指定代理人
7ku=roPoF authorized capital 法定资本
(C1~>7L authorized clerk 出市员
i(.V`G= authorized dealer 认可交易商
lrwQ
>N authorized financial institution 认可财务机构
<Rs$d0/ authorized fund 认可基金
AWP grv / authorized fund house 获授权的基金公司；认可基金公司
_Pa@% / authorized institution 认可机构
:-lq Yd5^ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
-3 ANNj authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
D!#B*[| authorized insurer 获授权保险人；获认可承保人
>mp Nn authorized investment 特准投资项目
-;ra(L` authorized person 获授权人
->o[ S0 authorized representative 获授权代表
0%%y9;o authorized share capital 法定股本
avM8-&h automated quotation system 自动报价系统
dtTfV.y4w Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
.qKfhHJ 自动交易系统〔香港期货交易所有限公司〕
K'e,9P{ automatic adjustment mechanism 自动调整机制
N6p0` automatic adjustment system 自动调整系统
ZMr[: ,Jp Automatic Clearing House 自动票据交换所
n7Bv~?DM automatic exchange rates accumulation system 自动化汇率累集系统
-!mtLaLw Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
o2bmsnXQ automatic teller machine [ATM] 自动柜员机
f Ayh9 autopay 自动转帐
3Nwix_&S available assets 可用资产
#@5VT* /7 available fiscal reserve 现存财政储备
-sdzA6dp available profit 可用利润
?b'(39fj Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
BNA1"@9q average 平均；平均数；海损
}EHL
}Q average basic salary 平均基本薪金
_TmKn!Jw average consumer expenditure 平均消费开支；一般消费开支
|,S]EHIy average cost 平均成本
J> G' H) average cost of land production 增辟土地平均成本
u|.|dv'mbp average daily turnover 平均每日成交额
pDJN}XtjT average daily wage rate 平均每日工资率
.iP>?9$f" average expenditure pattern 平均开支模式
1Z;c b0: average growth rate 平均增长率
#H4<8B average net fixed assets 固定资产平均净值
5-k gGOt average of relatives 相对价格平均数
AZ^>osr average price 平均价格
`F1Yfm
jZT average propensity to consume 平均消费倾向；一般消费倾向
:?= 1aiS average propensity to save 平均储蓄倾向；一般储蓄倾向
J7oj@Or9 average rate 平均率
92R,o'# average revenue 平均收入；平均收益
v$x)$ /]n average stock 平均库存；平均存货
\ K}KnJ average yearly rent 平均年租
#*lD Kn[vO avoidance of double taxation 避免双重课税
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