A:
IHCxM|/k(M A share Ａ股；甲类股份
_l]
0V
g` abatement of tax 减税；减扣免税额
+MHIZI ABN AMRO Bank N.V. 荷兰银行
*ze/$vz- above-the-line expenditure 线上项目支出；经常预算支出
8(-
29 above-the-line receipt 线上项目收入；经常预算收入
4 5wqX h ABSA Asia Limited 南非联合亚洲有限公司
_~tF2`,Y_p absolute change 绝对数值变更
dpc hZ{ absolute expenditure 实际开支
fup?Mg- absolute guideline figure 绝对准则数字
\kKd:C{ absolute interest 绝对权益
wbr$w> n absolute order of discharge 绝对破产解除令
V%;dTCq absolute profit margin 绝对利润幅度
R f)|p; absolute value 实值；绝对值
XySk m2 y absolutely vested interest 绝对既得权益
f'"PQr^9 absorbed cost 已吸收成本；已分摊成本
/T {R\ absorption 吸收；分摊；合并
~C>;0a;<: absorption rate 吸收率；摊配率；分摊率
`K@N\VM ACB Finance Limited 亚洲商业财务有限公司
lxZ9y acceptable form of reciprocity 合理的互惠条件
{4SaS v^/ acceptable rate 适当利率；适当汇率
z^*g 2J, acceptance agreement 承兑协议
@N[<<k7g acceptance for honour 参加承兑
P()n=&XO6 acceptor 承兑人；接受人；受票人
L$"x*2[A acceptor for honour 参加承兑人
% &H^UxC accident insurance 意外保险
)mAD <y+ Accident Insurance Association of Hong Kong 香港意外保险公会
JgHYuL B accident insurance scheme 意外保险计划
dg*xo9Xi` accident year basis 意外年度基准
EJz!#f~ accommodation 通融；贷款
.
WJ accommodation bill 通融票据；空头票据
Q ~ N q 5[ accommodation party 汇票代发人
!s$1C=z5u account balance 帐户余额；帐户结余
b^<7a& account book 帐簿
r9 1i : account collected in advance 预收款项
sqF.,A, account current book 往来帐簿
CD#U`jf account of after-acquired property 事后取得的财产报告
F@ pf._c account of defaulter 拖欠帐目
K&{ _s account payable 应付帐款
|;aZi?Ek[ account payee only [A/C payee only] 只可转帐；存入收款人帐户
"ivVIq2 account receivable 应收帐款
t{s>B]i^_w account receivable report 应收帐款报表
] !1H N3 account statement 结单；帐单；会计财务报表
ZvXw#0) v account title 帐户名称；会计科目
-;8 a* F accountant's report 会计师报告
OhaoL mA}6 Accountant's Report Rules 会计师报告规则
N&G(`] accounting and auditing procedure 会计与审计程序；会计与核数程序
k[ pk R{e Accounting Arrangements 《会计安排》
q~iEw#0-L accounting basis 会计基础
`tT7&*Os accounting by Official Receiver 破产管理署署长呈交的帐目
l{?9R .L Accounting Circular 《会计通告》
|'o<w
]hc accounting class 会计类别
}h/ 7M accounting date 记帐日期；会计结算日期
Ap"%%D^{: accounting for money 款项核算
Q;y4yJ$wI Accounting Officer 会计主任
U4Y)Jk accounting period 会计报告期；会计期
%< ;u
JP K accounting policy 会计政策；会计方针
{Z!t:'x8 accounting practice 会计惯例
1)~9Eku6K accounting principle 会计准则
n/BoK6g accounting record 会计记录
.MDSP/s accounting report 会计报告
['>r tV Accounting Services Branch [Treasury] 会计事务部〔库务署〕
>}0H5Q8@ Accounting Society of China 中国会计学会
1PWi~1q{Q accounting statement 会计报表
3 AP= accounting system 会计制度；会计系统
qKeR}&b accounting transaction 会计事项；帐务交易
D > U(&n accounting treatment 会计处理
DuAix)#FN9 accounting year 会计年度
pnuwj U- accretion 增值；添加
N5#j}tT accrual 应计项目；应累算数目
,G?Kb# accrual basis 应计制；权责发生制
Je^ ;[^ accrual basis accounting 应计制会计；权责发生制会计
6r %i=z accrue 应累算；应计
3*7 klu accrued benefit 应累算利益
e8_EB/)_Z accrued charges 应计费用
. W;cz8te accrued cumulative preference share dividend 应累算的累积优先股股息
` x# }co accrued expenses 应累算费用
Xa "I accrued interest payable 应付利息；应计未付利息
C[ KMaB accrued interest receivable 应收利息；应计未收利息
& 0ymAf5R accrued right 累算权益
}a UQ#x accruing profit 应累算的利润
y'oH>l+n accumulated fiscal reserve 累积财政储备
\ ux {J accumulated profit 累积利润；滚存溢利
+#UawYLJ accumulated reserve 累积储备
[z_z tK1 accumulation of surplus income 累积收益盈余
xu]Kt+QnSk acquired assets 既得资产
FL$S_JAw acquisition 收购；购置；取得
9 ,tk acquisition cost 购置成本
cuf]-C1_ acquisition expenses 购置费用
5[* 8C Y acquisition of 100% interest 收购全部股权
6>&(OV acquisition of control 取得控制权
bq5we*" V acquisition of fixed assets 购置固定资产
|XQ\c.A acquisition of shell “买壳”
By*YBZ acquisition price 收购价
`4Z:qh+fJ act of God 天灾
NVom6K acting partner 执事合伙人
QR-pji
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z^/9 YzA!6 active partner 积极参与的合伙人
Lcy6G%A active trading 交投活跃
AEFd, ;GF actual circulation 实际流通
j,i)ecZ> actual cost 实际成本
DbR!s1ux actual expenditure 实际开支；实际支出
Gp?pSI,b.t actual income 实际入息；实际收入；实际收益
B'y)bY'_dS actual market 现货市场
:UKc: JVNM actual price 现货价；实际价格
gHXvmR" actual profit 实际利润
)*.rl actual quotation 实盘；实际价位；实际报价
Yo QQ , actual year basis 按实际年度计算
z - ]ND actuals 实货
hVZS6gU, x actuarial investigation 精算调查
7a/
BS(kq< actuarial principle 精算原则
&u<%%b| actuarial report 精算师报告
r4?|sAK Actuarial Society of Hong Kong 香港精算学会
pma=* actuarial valuation 精算师估值
R$e E W"] actuary 精算师
Q!AGalP z ad referendum agreement 暂定协议；有待覆核的协定
(v0Q.Q@ < ad valorem duty 从价税；按值征税
0}:Wh& g ad valorem duty system 从价税制
k0b6X5 ad valorem fee 从价费
/;y`6WG%2 ad valorem tariff 从价关税
S]e;p\8$Z additional allowance 额外免税额
(
Y Z 2& additional amount for unexpired risk 未过期风险的额外款额
B1Z ; additional assessable profit 补加应评税利润
-" r4 additional assessment 补加评税
GbkDs- additional commitment 额外承担
1p-<F3; additional commitment vote 额外承担拨款
qckRX+P` additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
(II#9 n) additional dependent parent allowance 供养父母额外免税额
Z; dR :|%) additional provision 额外拨款
0d 0ga^O additional stamp duty 附加印花税
%bG \ additional tax 补加税罚款；补加税款
']^]z".H Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
@aB7dtM adjudged bankrupt 被裁定破产
TOvs W<cM adjudicated bankrupt 裁定破产人
nF,zWr[x adjudication fee 裁定费；评定印花税额手续费；评估契据费
), %@X adjudication of bankruptcy 裁定破产；宣告破产
\4fuC6d2 adjudication of insolvency 裁定无力偿还债务
%_ 39W a adjusted actual 经调整的实数；调整后的实数
['6Sq@c) adjusted current assets 经调整的流动资产；调整后的流动资产
\ 2Q #' adjusted figure 经调整的数字；调整后的数额
R=iwp%c( adjusted liabilities 经调整的负债；调整后的负债
?2gXF0+~Y2 adjusted loss 经调整的亏损；调整后的亏损
3"Kap/[h adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
&< FKcrZ, adjusted profit 经调整的利润；调整后的利润
R_:lp \S& adjusted surplus 经调整的盈余额；调整后的盈余额
;jKL B^4nX adjusted value 经调整的价值；调整后的价值
(K ]wk9a adjustment 调整；修订；理算〔保险〕
,a0RI<D adjustment centre 调剂中心
fQw= z$ adjustment lag 调整过程的时间差距；调整时差
Io /;+R . adjustment mechanism 调整机制
q03nu3uDI adjustment of loss 亏损调整
@c>MROlrlF adjustment process 调整过程；调整程序
.\
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=""5
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p~-)6)We? Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
6jov8GIAt administration expenses 行政费用
J0t_w M Ja administration fee 手续费；行政费
*~UK5Brf1 administration in bankruptcy 破产管理
z4]z3U<}3] administration order 遗产管理令
AZ\f6r{
administrator 管理人；遗产管理人
J'wJe, administrator of the estate 遗产管理人
bc& 5*? admission of debt 债项承认书
W yP] ]I. admission of proof 接纳债权证明
zTn.#-7y advance 放贷款项；垫付款项；预支款项；预付款项
--vJR/ - advance account 暂支帐目；预付款帐户
+5:9? &lH advance compensation 预付补偿金
wj Kc!iB advance from shareholder 股东垫款
')WS :\J advance pending reimbursement 预支以待日后付还
2UBAk')O} advanced economy 先进经济体系
T- js* advancement 预付；预付财产
A#F6~QX(.9 advances warrant 垫款令
u3jLe=Y'\ advancing 贷出
!G'wC0 adverse balance 逆差
& }_tALg adverse exchange 逆汇
)~w
bu2; advertisement addressed to shareholders 在报章刊登的致股东通告
)L"J?wTe advice for collection 托收通知书
qE6D"+1y7 advice of drawing 提款通知书；汇票通知书
Z| 3[Y@c \ advice of payment 付款通知
{{ 1qk G9$ Advisory Committee [Securities and Futures Commission]
oRmA\R* 谘询委员会〔证券及期货事务监察委员会〕
GIS,EwA
Advisory Committee on Diversification 经济多元化谘询委员会
_( QW2m?K affidavit 誓章；遗产申报誓章
*M$$%G(4 affidavit of no receipt 述明无收款的誓章
MiMDEe%f% affiliate 联号；联营公司；附属公司
Ud#xgs' affiliated company 附属公司；联号；联营公司
1b2xWzpG affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Xw162/:h affordability 负担能力
T9>,Mx%D[ African Development Bank [AfDB] 非洲开发银行
4Ub7T=LG after-acquired property 事后取得的财产
i`w&{WTRQ after-hours dealing 市后交易
7?uIl9Vk>( after-tax profit 税后盈利；税后利润；税后溢利
w:~vfdJ agency agreement 代理协议
Ou|kb61zg agency expenses 代理机构的开支
uPb. uG agency fee 代理费
r;"Qu Agency Law 《代理法》
GCxmqoQ agent 代理人；承销人
}AS3]Lub@ agent of company 公司代理人
8(!?y[ agent's fee 代理人费；经纪费
h~Z:YY)4 aggregate 总计；总数；总体数字
^jk -GRD* aggregate amount 总款额；总额
+rDKx (Rk aggregate assets and liabilities 总体资产与负债
kr44@!s+' aggregate at constant price 按固定价格计算的总体数字
FJsM3|{2=d aggregate demand 总需求
UQB c$`v aggregate gross position 总持仓量
{@ tO9pc`8 aggregate limit 总限额
t+Qx-sW aggregate of salaries tax 合计薪俸税
qt. = aggregate performance 总体表现；总体业绩
J(,{ -d- E aggregate supply 总体供应
a0`(* #P aggregate surplus 总盈余
"~08<+ aggregate total 整体总额
c$;Cpt@-j aggregate value 总值；合计价值
byk9"QeY\ aggregated basis 合计基准
{@t6[g++ aggregated net chargeable income 合计应课税入息实额
'*K%\] aggregation 合并计算；合计；总和
CI|#,^ aggregation of incomes of husband and wife 夫妇入息合并计算
@3?dI@i( aggregation of property 财产的总和
XU`vs`/ agio 差价；贴水
"OrF81 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》
)jw!, "_4 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
?oU5H 《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》
NV\{$*j(|J Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
6MQyr2c 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
v; s^j Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
C]k rJse@ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
6'.CW4L agreement for a settlement 授产协议
e8)8QmB{o agreement for assignment 转让协议
u X (#+ agreement for sale 售卖协议；买卖协议
kM7 6?M
agreement for sale and purchase 买卖协议
@CA{uP ; agreement for the payment of interest 支付利息协议
/Em6+DN> agreement for the repayment of money 还款协议
6D4 j];~X agreement of reinsurance 再保险协议
`b NLmTS Agricultural Bank of China 中国农业银行
' D^@e0.3 air passenger departure tax 飞机乘客离境税
a.XMeB Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
jq(rn bV airport tax 机场税
u/`
t+-A alcohol duty 酒精税
8@KGc
)k alienation 让与；让渡；转让
\Bl`;uXb alimony 生活费；赡养费
Yc M 0A~< All Ordinaries Index [AOI] 所有普通股指数
m3` J9f,c/ all risks 全险；综合险
9#\oGzDN All Sales Record for Stock Market 《股票市场成交报告》
+ ;B K|([# Allied Capital Resources Limited 新联财务有限公司
F^c u!-L all-items index [Consumer Price Index] 总指数〔消费物价指数〕
41i#w;ojI allocation letter 拨款信件
z[]8"C= allocation of fund 分配款项；预留款项
J/c5)IB| allocation of profit 利润分配；溢利分配
.R&jRtb/ E allocation warrant 拨款令
n-C FB:L allotment 分配；配股
/,+&O#SX allotment notice 股份配售通知；配股通知
|bk$VT4\ allotment of shares 股份分配
=qww|B92 allowable 可获宽免；免税的
t'HrI-x allowable business loss 可扣除的营业亏损
,'@t .XP allowable expenses 可扣税的支出
Nkk+*(Z allowance 免税额；津贴；备抵；准备金
%p^`,b } allowance for debts 债项的免税额
j"vL$h allowance for depreciation by wear and tear 耗损折旧免税额
}`_x%]EJ allowance for funeral expenses 殡殓费的免税额
_Hv@bIL' allowance for inflation 为通货膨胀而预留的款项；通胀准备金
'c$)}R
I7 allowance for repairs and outgoings 修葺及支出方面的免税额
Az6tu < allowance to debtor 给债务人的津贴
ohPDknHp alteration of capital 资本更改
bO
}9/ Ay alternate trustee 候补受托人
rG'W#!^* amalgamation 合并
#mRT>]di`D ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
]mx1djNA ambit of charges 征税范围；收费范围
Gyy?c n6_ amended valuation 经修订的估值
Yo,n#<3 7 American Commodities Exchange 美国商品交易所
h:r: qk American Express Bank Limited 美国运通银行
f|{&Y2h(R American Stock Exchange 美国证券交易所
awOH50R amortization 摊销
Mu$"fYKf" amount due from banks 存放银行同业的款项
<a& $D amount due from banks abroad 存放海外银行同业的款项
P?<G:]W amount due from holding companies 控股公司欠款
WC g&* amount due from local banks 存放本港银行同业的款项
Q&&oP:4~X* amount due to banks 银行同业的存款
{BD G;e amount due to banks abroad 海外银行同业的存款
x,QXOh\a amount due to holding companies 控股公司存款
Jy-V\.N>s amount due to local banks 本港银行同业的存款
8LGN V&Edg amount due to outport banks 外埠银行同业的存款
!4T7@V`G amount for note issue 发行纸币的款额
N?c!uO|h| amount of bond 担保契据的款额
+LaR_n[ amount of consideration 代价款额
(CY#B%* amount of contribution 供款数额
G]gc*\ 4 amount of indebtedness 负债款额
5:SS2>~g amount of principal of the loan 贷款本金额
}%S#d&wh$_ amount of rates chargeable 应征差饷数额
p u[S amount of share capital 股本额
ZY8: 7Q@P> amount of sums assured 承保款额
KH9D}, amount of variation 变动幅度
=L, 7~9 amount of vote 拨款数额
)_1;mc8B amount payable 应付款额
Z': w
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%kV #UzL Amsterdam Stock Exchange 阿姆斯特丹证券交易所
4X$| jGQ\ analysis 分析
= Tq\Ag: ancillary risk 附属风险
m 8P`n annual account 周年帐目；周年帐目报表；年度决算；年结
;~n^/D2. annual accounting date 年结日期
:E2 ww` annual allowance 每年免税额；年积金；年度津贴；年津
2@|,VN V6~ annual balance 年度余额
v=E(U4v9e annual disposable income 每年可动用收入
?GeMD
/] annual estimates 周年预算
{w<"jw&2 annual fee 年费
vm8ER,IW) annual general meeting 周年大会
C]ef
`5NR] annual growth rate 年增率；每年增长率
??,/85lM annual long-term supplement 长期个案每年补助金
ed $w5dv annual pensionable emolument 可供计算退休金的年薪
Ev0=m;@_ annual report 年报
u56WB9Z Annual Report on the Consumer Price Index 《消费物价指数年报》
"_n})s
f annual return 周年报表；周年申报表；每年报税表格
<!derr-K Annual Return Rules 《周年报表规则》
I$oqFF|D annual review of consumer prices 每年消费物价回顾
P r#uV3\ annual roll-forward basis 逐年延展方式
__,F_9M annual salary 年薪
!OMl-:KUzE annual statement 年度报表；年度决算表
,y[8Vz?: 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
lZ?YyRsa6& annuitant 年金受益人
uMK8V_p*? annuity 年金
/ q?g py annuity contract 年金合约
2X 0<-Y#' annuity on human life 人寿年金
@8 lT*O2j antecedent debt 先前的债项
yG,uD!N]| ante-dated cheque 倒填日期支票
F<Ig(Wl#az anticipated expenditure 预期开支
F_nXsKem anticipated net profit 预期纯利
y*#+:D]o* anticipated revenue 预期收入
mIv}% hD anti-inflation measure 反通货膨胀措施
wfQImCZ>l anti-inflationary stance 反通货膨胀立场
P$&l1Mp apparent deficit 表面赤字
}hS$F apparent financial solvency 表面偿债能力
O+ xzM[[ apparent partner 表面合伙人
PyS Fhb@ application for personal assessment 个人入息课税申请书
yM J(Sf application of fund 资金应用
=!DpW Vs Q application to release as liquidator and to destruct the books of accounts and documents
-BEd7@?A 申请免除清盘人职务及毁灭帐簿与文件
y hd]s0(! appointed actuary 委任精算师
W@Rb"5Gy+ appointed auditor 委任核数师；委任审计师
@81N{tg- appointed trustee 委任的受托人
* 5(%'3 appointer 委任人
) RNB;K~s9 apportioned pro rata 按比例分摊
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apportionment 分配；分摊
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y&/ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Sgn<=8,6c apportionment formula 分摊方程式
H}g p`YW:4 apportionment of estate duty 遗产税的分摊
Jo: S *D appraisal 估价；评估
__`6 W1 appreciable growth 可观增长
Pdk#"H-j appreciable impact 显着影响
k;jXVa appreciable increase 可观增长
Qn)AS1pL+ appreciation 增值；升值
&A~hM[- appreciation against other currencies 相对其他货币升值
-v$ q8_$m" appreciation of the exchange value of Hong Kong dollar 港元汇值上升
/&zlC{:G92 appreciation tax 增值税
1Hs'YzvY appropriation 拨款；拨用；拨付
TVAa/ _y2` appropriation account 拨款帐目
Fmzkbt~oe Appropriation Bill 拨款法案
XUTsW,WC appropriation-in-aid system 补助拨款办法
o&>aYlXd approved assets 核准资产
06[HE 7 approved basket stock 认可一篮子证券
^m -w@0^z approved budget 核准预算
'Ej+Jczzpp approved charitable donation 认可慈善捐款
3|bbJ6*.< approved charitable institution 认可慈善机构
X u2+T K approved currency 核准货币；认可货币
OtoG,~? approved estimates 核准预算
5 TLE%#G@+ approved estimates of expenditure 核准开支预算
iKG, " approved overseas insurer 核准海外保险人
)&qr2Cm* approved overseas trust company 核准海外信托公司
=Jswd approved pooled investment fund 核准汇集投资基金
W6V((84(O approved provident fund scheme 认可公积金计划
m nFmShu approved provision 核准拨款
C0CJ; approved redeemable share 核准可赎回股份
&!B4v<#, U approved regional stock 认可地区性证券
3zMaHh)mj approved retirement scheme 认可退休金计划
8LUl@!4b approved subordinated loan 核准附属贷款
JV?d/[u , arbitrage 套戥；套汇；套利
': ]Hj8t_ arbitrageur 套戥者；套汇者
^ LVKXr arbitrary amount 临时款项
XC4wm#R arrangement 措施；安排；协定
GIhF OK arrears 欠款
'u6n,yRm arrears of pay 欠付薪酬
a&u!KAQ arrears of revenue 逾期未收税款；逾期未收的帐项
%uvA3N> articles of association 组织章程；组织细则；组织章程细则
$f+cd8j?o Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
#dQFs]:F ascertainment of profit 确定利润
1,+swFSN "Asia Clear" “亚洲结算系统”
5aNvGI1 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
YmLpGqNv Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
.z^O y_S{ Asian Development Fund [ADF] 亚洲发展基金
ubM N Asian dollar bond 亚洲美元债券
3 ej[ Asian dollar market 亚洲美元市场
^#U[v 7y Asian dollar rate 亚洲美元利率
se*k56, Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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- Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
<7`U1DR= asked price 沽盘；喊价；索价；卖方报价
4<Kx o\\S assessable income 应评税入息
M9?f`9 assessable loss 应评税亏损
?%$~Bb _ assessable profit 应评税利润
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assessable value 应评税值
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'\ ^S} assessed profit 估定利润
0 gR_1~3 assessed value 经评估价值
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assessment 评税；评定；估价；评税单
rA}mp] assessment number 评税编号；估价编号
k+~2
vmS assessment of additional tax 补加税评税
(,b\"Q assessment of performance 业绩评估；实绩评价
p!K^Q3kO Assessor 评税主任
B_>r|^Vh asset price bubbles 资产价格泡沫
g!^me wtd asset-backed securities 具资产保证的证券
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K3}} assets accretion 资产增值
P3v4! tR assets and liabilities 资产与负债
Gh 352 assets betterment statement 资产递增表；资产改进表
3gtKD9RL: assets lending 实物放款；有抵押贷款
gZ8JfA_\R( assets of the company passing on the death 死者去世时转移的公司资产
(S2E'L L{ assets pledged as security for liabilities 用作负债抵押的资产
YK zfI9Y assets portfolio 资产投资组合
P_)=sj!>- assets price 资产价格
1'|gxYT assets quality 资产质素
\{v-Xe&d^ assets realization 资产变现
lv+:
` assets refinancing arrangement 资产再集资安排
uZ'(fnZ$ assets securitization 资产证券化
wQa,o l_p assets situated outside Hong Kong 在香港以外地方的资产
Y7;=\/SV assets stripping 削减资产；拆卖资产
%!8w)1U assets value 资产值
i`= %X{9 assignee 承让人
9+ |W; assignment 转让；转让书；转让契
I]BhkJ assignment of interest 权益转让
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a ?z< assignment of letters patent and trade mark 专利证书及商标转让
@mb' !r assignment of property 物业转让；物业转让书
t*`Sme]" B assignment right 转让权
c )=a;_h assignor 转让人
4vV\vXT * associate 有联系的人；有关连人士；相联者；合伙人；联系人
\i\>$'f*z Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
{7%(m|( associate member 附属会员
G++<r7;x associated body corporate 相联法人团体
J0B*V0'zR associated company 相联公司；联属公司
g! OcWy)7 associated corporation 相联法团
`26.+>Z7 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
"Y@q?ey[1 公认会计师公会〔英国〕
%,e,KcP' Association of Futures Exchange Brokers 香港期货经纪协会
_7~q | Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
x=kJl GT association of underwriters 承保人组织
5&xbGEP$ assumption of control 接管
ZD4aT1|Q7 assurance 担保；保险；转易；转易书
Y*IKPnPot2 assurance of interest 权益的转易
,a IkiT at 19XX price 按一九ＸＸ年价格计算
`G%h=rr^c at a discount 按赔价计算；按贴水价格计算；打折扣
%evtIU<h at a premium 按溢价计算；按升水价格计算
kSEgq<i! at call 通知付款；按通知
8U}+9 at constant market price 按固定市价计算
I'[;E.KU at constant price 按固定价格计算
Rt lc&Q.b at cost 按成本计算
VP <LY/'f at current market price 按当时市价计算；按现时市价计算
QL*RzFAD 3 at current price 按当时价格计算；按现时价格计算
NE4]i at factor cost 按要素成本计算；按生产要素成本计算
#^(Yw|/K at money-of-the-day price 按付款当日价格计算
G ]uz$V6! at or better 按指定或较佳价位〔买卖指令〕
ta ^$&$l at par 按面值计算；平价
r! [Qpb-: at sight 见票即付
xzOn[.Fi at the close 按收市盘
:#cJZ\YH at the opening 按开市盘
y>7 r;e attestation 见证；见证条款
p,!IPWo at-the-money option 平价期权
q_9 8=fyE6 attorney 受权人；受托代表人
xxwbX6^d attornment 新拥有人承认书
FR>[ g`1 attributable profit 可归属利润
/U-+ClZi@ attributable share value 可归属股份价值
Cq'{ % Auckland Stock Exchange 奥克兰证券交易所
C|[x],JCS auction 拍卖
#Nad1C/ ] auctioneer 拍卖商
VTY # { audit 审计；核数
1.TIUH1 Audit Commission 审计署
&Pc.[k Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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* 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
<PM.4B@ audit review 帐目审查
z, FPhbFn Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
1/&^~' audited account 审计帐目；经审计的帐目
J #jFX
F\ audited annual account 经审计的周年帐目
2c Sc
8 audited balance sheet 经审计的资产负债表
2EYWX! Bx auditor 核数师；核数主任；审计师
Y*{5'q+2 auditor's certificate 核数师证明书；审计师证明书
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*<m. auditor's report 核数师报告；审计师报告
btC6R>0 Aussie bond 澳元债券
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austerity budget 紧缩预算
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Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
ei"c|/pO Australia All Ordinaries Index 澳洲所有普通股票指数
[j0jAl Australian Dollar [AUD] 澳元
J8ScKMUN2 Australian Options Market 澳大利亚期权市场
@(+\*]?^& Australian Securities Commission 澳洲证券事务监察委员会
\D WKG~r-% Australian Society of Certified Practising Accountants 澳洲执业会计师公会
e+:X%a4\ Australian Stock Exchange 澳大利亚证券交易所
A/"2a55 Austrian Schilling [ATS] 奥地利先令
L\5:od[EP authentication 认证；鉴证
,Q.[Lc=w authority to purchase 委托购买证；委购书
,H8M.hbsQ authorization 认可；核准；授权；授权书
'-Oh$hqCx| authorization by direction 指示授权
U#I we= authorization by instruction 指令授权
ov daK"q2 authorization by warrant 令状授权
)1gT&sU 0 authorization of unit trust 单位信托的认可
GG-b)64h` authorized agent 指定代理人
A E DBr < authorized capital 法定资本
(bpRX$is authorized clerk 出市员
# p] V? authorized dealer 认可交易商
XB B>" authorized financial institution 认可财务机构
#2$wI^O authorized fund 认可基金
-$_FKny authorized fund house 获授权的基金公司；认可基金公司
B-$zi oZ authorized institution 认可机构
wXZ9 @(^ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
W~a|AU8]C authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
WFhppi authorized insurer 获授权保险人；获认可承保人
:RwURv+ kT authorized investment 特准投资项目
hwQ|'^(@O authorized person 获授权人
]6s/ y authorized representative 获授权代表
:SWrx MT authorized share capital 法定股本
/-t!)_zvw automated quotation system 自动报价系统
a>9_#_hI Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
<:T/hm$ 自动交易系统〔香港期货交易所有限公司〕
dLeos9M: automatic adjustment mechanism 自动调整机制
m,J
IId%O automatic adjustment system 自动调整系统
8~~ k? Automatic Clearing House 自动票据交换所
,-8Xb+!8I automatic exchange rates accumulation system 自动化汇率累集系统
y ?A *$ 6 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Y6 . Bi automatic teller machine [ATM] 自动柜员机
R y (<6u0 autopay 自动转帐
B&< 5VjZ\ available assets 可用资产
MgN;[4|[h available fiscal reserve 现存财政储备
z`I%3U5( available profit 可用利润
_[i.)8$7 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
dw!Xt@,[g{ average 平均；平均数；海损
p$= 3$I average basic salary 平均基本薪金
S3$C#mHX average consumer expenditure 平均消费开支；一般消费开支
Om>?"=yD E average cost 平均成本
g{uiY| average cost of land production 增辟土地平均成本
) EQI>1_ average daily turnover 平均每日成交额
m-+>h:1b|9 average daily wage rate 平均每日工资率
5w{U/v$Z average expenditure pattern 平均开支模式
(FZ 8T39 average growth rate 平均增长率
?<Hgq8J average net fixed assets 固定资产平均净值
J>< hrZ average of relatives 相对价格平均数
-N5h` Ii7 average price 平均价格
.* xO/pn average propensity to consume 平均消费倾向；一般消费倾向
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4? average propensity to save 平均储蓄倾向；一般储蓄倾向
qm'@o -[ average rate 平均率
9}Za_ZgG
average revenue 平均收入；平均收益
E>gLUMG$ average stock 平均库存；平均存货
A7&/3C6{H average yearly rent 平均年租
p! )tA avoidance of double taxation 避免双重课税
vb]uO ' l avoidance of tax 避税
