A:
3og$'#6P A share Ａ股；甲类股份
f;H #TSJ abatement of tax 减税；减扣免税额
E}9ldM=]s ABN AMRO Bank N.V. 荷兰银行
](:FW '- above-the-line expenditure 线上项目支出；经常预算支出
c| ( ? above-the-line receipt 线上项目收入；经常预算收入
~9{;V KgK ABSA Asia Limited 南非联合亚洲有限公司
>1G*ya) absolute change 绝对数值变更
{taVAcb absolute expenditure 实际开支
8 G] m7Z absolute guideline figure 绝对准则数字
GTe:k absolute interest 绝对权益
eI rmD absolute order of discharge 绝对破产解除令
yWi0 tE{ absolute profit margin 绝对利润幅度
cCGXB|9fYR absolute value 实值；绝对值
S!W/K!wf
absolutely vested interest 绝对既得权益
X\2hKUkT absorbed cost 已吸收成本；已分摊成本
bXwoJ2 absorption 吸收；分摊；合并
.r5oN +?e absorption rate 吸收率；摊配率；分摊率
zf>^2t*\ ACB Finance Limited 亚洲商业财务有限公司
xevP2pYG: acceptable form of reciprocity 合理的互惠条件
5q kuK F acceptable rate 适当利率；适当汇率
lV6[d8P acceptance agreement 承兑协议
:;;WK~* # acceptance for honour 参加承兑
6oh@$.ThG acceptor 承兑人；接受人；受票人
m<"fRT!Y acceptor for honour 参加承兑人
RLOQ>vYY accident insurance 意外保险
-Dxhq&
}Y Accident Insurance Association of Hong Kong 香港意外保险公会
I''R\B p accident insurance scheme 意外保险计划
etMh=/NFV accident year basis 意外年度基准
IKzRM|/ accommodation 通融；贷款
DE\bYxJ accommodation bill 通融票据；空头票据
uE#,c\[ 8 accommodation party 汇票代发人
g)?g7{&?>? account balance 帐户余额；帐户结余
/:{_| P\ account book 帐簿
~uR6z//% account collected in advance 预收款项
n,a5LR account current book 往来帐簿
]Bd3d% account of after-acquired property 事后取得的财产报告
|EV\a[ account of defaulter 拖欠帐目
!FO^:V<|5 account payable 应付帐款
s~X*U&}5 account payee only [A/C payee only] 只可转帐；存入收款人帐户
O& %"F8B account receivable 应收帐款
pNE\@U|4E account receivable report 应收帐款报表
x3 6 #x account statement 结单；帐单；会计财务报表
"E)++\JL account title 帐户名称；会计科目
A :bPIXb accountant's report 会计师报告
zB6u -4^wT Accountant's Report Rules 会计师报告规则
~/jxB)t accounting and auditing procedure 会计与审计程序；会计与核数程序
\y H 3Y Accounting Arrangements 《会计安排》
/E{dM2 accounting basis 会计基础
4[,B ;7 accounting by Official Receiver 破产管理署署长呈交的帐目
3R%UPT0> Accounting Circular 《会计通告》
"G9'm accounting class 会计类别
) Zb` ~w accounting date 记帐日期；会计结算日期
`o8{qU,*]N accounting for money 款项核算
=6Sj}/ Accounting Officer 会计主任
Wd`
Q pW accounting period 会计报告期；会计期
rH&r6X v[ accounting policy 会计政策；会计方针
s'aV q B accounting practice 会计惯例
q bZ,K@0 accounting principle 会计准则
s w.AfRQP accounting record 会计记录
EhIV (q 9x accounting report 会计报告
0YpiHoM Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Yl&tkSw46 Accounting Society of China 中国会计学会
FfxX)p1t accounting statement 会计报表
IFrb}yH accounting system 会计制度；会计系统
G tM(
Y accounting transaction 会计事项；帐务交易
N`<4:v[P accounting treatment 会计处理
Vv yrty accounting year 会计年度
33<fN:J]f accretion 增值；添加
`!omzE*bk5 accrual 应计项目；应累算数目
?l,
X!o6 accrual basis 应计制；权责发生制
qH
h' l;. accrual basis accounting 应计制会计；权责发生制会计
0i*'N ch#i accrue 应累算；应计
}>; ht5/i/ accrued benefit 应累算利益
ewAH'H]o accrued charges 应计费用
o\]: !#r{T accrued cumulative preference share dividend 应累算的累积优先股股息
HLSfoQ&)v accrued expenses 应累算费用
juCG?}di; accrued interest payable 应付利息；应计未付利息
Dpdn%8+Z accrued interest receivable 应收利息；应计未收利息
<cDKGd accrued right 累算权益
C](z#c~c accruing profit 应累算的利润
fEj9R@u+h accumulated fiscal reserve 累积财政储备
g>!:U6K accumulated profit 累积利润；滚存溢利
2&g d"Ak( accumulated reserve 累积储备
jKj =#O accumulation of surplus income 累积收益盈余
sArje(5Eo acquired assets 既得资产
t8A kdSU0 acquisition 收购；购置；取得
p<HTJ0 acquisition cost 购置成本
NDRW acquisition expenses 购置费用
9'n))%CZ. acquisition of 100% interest 收购全部股权
xi?P(s A acquisition of control 取得控制权
^$=tcoQG acquisition of fixed assets 购置固定资产
:J Gl>V acquisition of shell “买壳”
'n^2|"$sH acquisition price 收购价
;v,9 v;T act of God 天灾
1c)\ acting partner 执事合伙人
%Ui{=920 active market 买卖活跃的市场；交投畅旺的市场；旺市
\m=-8KpU active partner 积极参与的合伙人
A \MfF active trading 交投活跃
8
)mjy!, actual circulation 实际流通
-7I1Lh#M actual cost 实际成本
F<yy>Wf actual expenditure 实际开支；实际支出
q}<.x8\ actual income 实际入息；实际收入；实际收益
1iNsX \M actual market 现货市场
ha|@ X p actual price 现货价；实际价格
C{UF ~ actual profit 实际利润
PG6[lHmi actual quotation 实盘；实际价位；实际报价
-}Cc"qm actual year basis 按实际年度计算
Mhe |eD#) actuals 实货
(!ZQ actuarial investigation 精算调查
rb:<N%*t actuarial principle 精算原则
1KTabj/C actuarial report 精算师报告
|jahpji6 Actuarial Society of Hong Kong 香港精算学会
a{]g+tGH actuarial valuation 精算师估值
DO&+=o`" actuary 精算师
_/,SZ-C#L4 ad referendum agreement 暂定协议；有待覆核的协定
v)@,:u ) ad valorem duty 从价税；按值征税
<I7(eh6d ad valorem duty system 从价税制
t1e4H=d> ad valorem fee 从价费
IjG5X[@ ad valorem tariff 从价关税
B*?ZE4` additional allowance 额外免税额
ZjU=~)O}H additional amount for unexpired risk 未过期风险的额外款额
5-8]N>/b! additional assessable profit 补加应评税利润
L w>-7) additional assessment 补加评税
C9<4~IM
w additional commitment 额外承担
{q&@nm40 additional commitment vote 额外承担拨款
F2IC$: e
M additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
N9 i}p^F<_ additional dependent parent allowance 供养父母额外免税额
(jM<T;4 additional provision 额外拨款
|} _gA additional stamp duty 附加印花税
Z0e-W:&;kF additional tax 补加税罚款；补加税款
a(8>n
Z,V Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
=m`l%V[ adjudged bankrupt 被裁定破产
j#N(1}r=1 adjudicated bankrupt 裁定破产人
h zaLx8L adjudication fee 裁定费；评定印花税额手续费；评估契据费
[J~aAB adjudication of bankruptcy 裁定破产；宣告破产
MWBXs7 5I adjudication of insolvency 裁定无力偿还债务
/@&(P#h adjusted actual 经调整的实数；调整后的实数
qE>i,| rP` adjusted current assets 经调整的流动资产；调整后的流动资产
jEUx
q%BH adjusted figure 经调整的数字；调整后的数额
SK's!m:r= adjusted liabilities 经调整的负债；调整后的负债
hIR@^\? adjusted loss 经调整的亏损；调整后的亏损
@. " q 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
5B%w]n adjusted profit 经调整的利润；调整后的利润
y k?SD1hj adjusted surplus 经调整的盈余额；调整后的盈余额
FyCBN tCv adjusted value 经调整的价值；调整后的价值
7g-Dfg.w adjustment 调整；修订；理算〔保险〕
#`/bQ~s adjustment centre 调剂中心
dIma {uv adjustment lag 调整过程的时间差距；调整时差
$h,d?
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+<&E3O r adjustment of loss 亏损调整
w{3ycR adjustment process 调整过程；调整程序
+|6`E 3j% adjustment range 调整幅度
jQ6Xr&}
administered exchange rate 受管制汇率
wY/bA}% Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
5`"iq
"5Cf administration expenses 行政费用
5\WUoSgy administration fee 手续费；行政费
X1Qr _o-BR administration in bankruptcy 破产管理
h{I`7X administration order 遗产管理令
{o( *
f administrator 管理人；遗产管理人
YUCC*t administrator of the estate 遗产管理人
CA/ -Gb admission of debt 债项承认书
:i.t)ES admission of proof 接纳债权证明
(i\)|c/a7 advance 放贷款项；垫付款项；预支款项；预付款项
}"hW b( advance account 暂支帐目；预付款帐户
p+$+MeBz advance compensation 预付补偿金
=LOk13l\" advance from shareholder 股东垫款
n , CD advance pending reimbursement 预支以待日后付还
. @@an;C advanced economy 先进经济体系
$%Z3;:<Uf- advancement 预付；预付财产
*#zS^b n advances warrant 垫款令
/
$_M@> advancing 贷出
tj[ c#@[B adverse balance 逆差
}w#F6 adverse exchange 逆汇
K U $`!h advertisement addressed to shareholders 在报章刊登的致股东通告
/H Zv advice for collection 托收通知书
RpYcD advice of drawing 提款通知书；汇票通知书
n&$/Q$d& advice of payment 付款通知
Bhe{L?}0 Advisory Committee [Securities and Futures Commission]
4Ac}(N5D@ 谘询委员会〔证券及期货事务监察委员会〕
)9B:Y;>) Advisory Committee on Diversification 经济多元化谘询委员会
F NC[59 affidavit 誓章；遗产申报誓章
#ra*f~G affidavit of no receipt 述明无收款的誓章
+Juh:1H affiliate 联号；联营公司；附属公司
2 L:$aZ affiliated company 附属公司；联号；联营公司
~q 7;8<U affirmation [estate duty] 非宗教式宣誓〔遗产税〕
P s3~{zH` affordability 负担能力
`Ug t vo African Development Bank [AfDB] 非洲开发银行
g8RPHj vZ after-acquired property 事后取得的财产
W!91t zs: after-hours dealing 市后交易
h,t:] after-tax profit 税后盈利；税后利润；税后溢利
QXs8:;T agency agreement 代理协议
q6R Eh ;$ agency expenses 代理机构的开支
FIS "Z( agency fee 代理费
5rloK " Agency Law 《代理法》
^&Q< tN 7 agent 代理人；承销人
E=]]b;u-n agent of company 公司代理人
et` 0Je agent's fee 代理人费；经纪费
5]d{6Nc3P aggregate 总计；总数；总体数字
)S*1C@ aggregate amount 总款额；总额
<: :VCA % aggregate assets and liabilities 总体资产与负债
f!x[ln< aggregate at constant price 按固定价格计算的总体数字
m'bi\1Q aggregate demand 总需求
*C7F2o aggregate gross position 总持仓量
doR4nRl9 aggregate limit 总限额
'#q4Bc1 aggregate of salaries tax 合计薪俸税
bY)# v? aggregate performance 总体表现；总体业绩
JRY_ nX aggregate supply 总体供应
Zj!Abji=O aggregate surplus 总盈余
FshC )[w, aggregate total 整体总额
2 x32U
MD aggregate value 总值；合计价值
_~&9*D$
{> aggregated basis 合计基准
Z7z]2v3}c aggregated net chargeable income 合计应课税入息实额
UV@0gdy[ aggregation 合并计算；合计；总和
wXbsS)#/ aggregation of incomes of husband and wife 夫妇入息合并计算
ugLlI2 nJ aggregation of property 财产的总和
Gq1)1 agio 差价；贴水
r[pF ^y0 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》
;& S;%W>| Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
9->q| E4 《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》
y`S o&:1 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
<<,>S&/ 《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》
mp1ttGUtM Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
QIK
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R,,Qt
TGB agreement for a settlement 授产协议
(` c
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DpvrMI~I_ agreement for sale 售卖协议；买卖协议
<#*.}w~ agreement for sale and purchase 买卖协议
3{ " O,h agreement for the payment of interest 支付利息协议
wd+K`I/v7h agreement for the repayment of money 还款协议
I 8z G~L%" agreement of reinsurance 再保险协议
0` 5e Agricultural Bank of China 中国农业银行
I2[]A,f , air passenger departure tax 飞机乘客离境税
'SV7$, mK@ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
" r$ /
airport tax 机场税
cP rwW 6 alcohol duty 酒精税
vFhz!P~ alienation 让与；让渡；转让
e.8$g a{ alimony 生活费；赡养费
(>7>3 All Ordinaries Index [AOI] 所有普通股指数
>bI F>9T all risks 全险；综合险
:FHA]o ec1 All Sales Record for Stock Market 《股票市场成交报告》
Ej"u1F14J Allied Capital Resources Limited 新联财务有限公司
B(,:h aAr all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ue\t ,*KYd allocation letter 拨款信件
|`0 n" x7 allocation of fund 分配款项；预留款项
Fe!9y2Mg allocation of profit 利润分配；溢利分配
fzPZ| allocation warrant 拨款令
d1G8*YO@ allotment 分配；配股
Cy@ cLdV allotment notice 股份配售通知；配股通知
L;/n!k.A allotment of shares 股份分配
G%: G eW allowable 可获宽免；免税的
& %,DZA` allowable business loss 可扣除的营业亏损
+}JM&bfK allowable expenses 可扣税的支出
ej^3Y Nh& allowance 免税额；津贴；备抵；准备金
e fO jTA% allowance for debts 债项的免税额
k\aK?(.RC7 allowance for depreciation by wear and tear 耗损折旧免税额
rL v;Y allowance for funeral expenses 殡殓费的免税额
Ia4)uV8 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
`h UHel;6 allowance for repairs and outgoings 修葺及支出方面的免税额
@ D[` Oj) allowance to debtor 给债务人的津贴
/X#z*GX alteration of capital 资本更改
/.Q4~Hw%} alternate trustee 候补受托人
eR;!(Oy=A amalgamation 合并
DQ80B)<O ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
N+g@8Q2s;5 ambit of charges 征税范围；收费范围
goZ V.,w amended valuation 经修订的估值
6q/ ?-Qcy American Commodities Exchange 美国商品交易所
:dwt1> American Express Bank Limited 美国运通银行
."6[:MF American Stock Exchange 美国证券交易所
lr3mE amortization 摊销
d%ME@6K) amount due from banks 存放银行同业的款项
n c?B6IV amount due from banks abroad 存放海外银行同业的款项
lm0N5(XP amount due from holding companies 控股公司欠款
c$h9/H=~ amount due from local banks 存放本港银行同业的款项
h "W8N+e\ amount due to banks 银行同业的存款
&JhX +'U amount due to banks abroad 海外银行同业的存款
-t-tn22 amount due to holding companies 控股公司存款
\?lz&< amount due to local banks 本港银行同业的存款
5v
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fZ{[]dn[ amount for note issue 发行纸币的款额
$>q@SJ1q amount of bond 担保契据的款额
!#N\ b amount of consideration 代价款额
m9":{JI .w amount of contribution 供款数额
s V
}+eU amount of indebtedness 负债款额
(K<9h L+X amount of principal of the loan 贷款本金额
f.xA_ Y> amount of rates chargeable 应征差饷数额
8dO?K*J,H' amount of share capital 股本额
0. ;}]v amount of sums assured 承保款额
]A+o>#n}x amount of variation 变动幅度
EL D!{bMT amount of vote 拨款数额
JAjku 6 amount payable 应付款额
\ |!\V amount receivable 应收款额
E>uVofhml Amsterdam Stock Exchange 阿姆斯特丹证券交易所
'Jj=RAV` analysis 分析
57I}RMT" ancillary risk 附属风险
8P: spD0 annual account 周年帐目；周年帐目报表；年度决算；年结
#&8rcu;/ annual accounting date 年结日期
7Y( 5]A 9= annual allowance 每年免税额；年积金；年度津贴；年津
Ng =ONh
annual balance 年度余额
\RG!@$i annual disposable income 每年可动用收入
9A$m$ annual estimates 周年预算
Wf26 annual fee 年费
| ys0`Vb=$ annual general meeting 周年大会
NXk!qGV2 annual growth rate 年增率；每年增长率
u{e-G&]^; annual long-term supplement 长期个案每年补助金
\>Zvev!s
annual pensionable emolument 可供计算退休金的年薪
o
l ({AYB annual report 年报
sen=0SB/ Annual Report on the Consumer Price Index 《消费物价指数年报》
z I;0& annual return 周年报表；周年申报表；每年报税表格
WF2- $`x Annual Return Rules 《周年报表规则》
~r*P]*51x annual review of consumer prices 每年消费物价回顾
Jjm|9|C, annual roll-forward basis 逐年延展方式
K[?Xm"4 annual salary 年薪
EqB)sK/3 annual statement 年度报表；年度决算表
N{Qxq>6 G Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
, xsH|xW annuitant 年金受益人
3iX?~ annuity 年金
s RhKlUJG annuity contract 年金合约
*_-'/i annuity on human life 人寿年金
b[ w;i]2 antecedent debt 先前的债项
!CY&{LEYn0 ante-dated cheque 倒填日期支票
q_fam,9 anticipated expenditure 预期开支
}JgYCsF/f anticipated net profit 预期纯利
+[-i%b3q anticipated revenue 预期收入
5Fw - d anti-inflation measure 反通货膨胀措施
C NrII sJ anti-inflationary stance 反通货膨胀立场
[]pN$]+c apparent deficit 表面赤字
Yl^mAS[w& apparent financial solvency 表面偿债能力
_}6q{}jn:c apparent partner 表面合伙人
d Jk9@u application for personal assessment 个人入息课税申请书
,!Q V>= application of fund 资金应用
[ .,>wo~ application to release as liquidator and to destruct the books of accounts and documents
LlYTv% I 申请免除清盘人职务及毁灭帐簿与文件
W; _E 4 appointed actuary 委任精算师
kU l appointed auditor 委任核数师；委任审计师
g=8un`]7 appointed trustee 委任的受托人
!q"cpL'4 appointer 委任人
uaPx" apportioned pro rata 按比例分摊
^TdZ*($5 apportionment 分配；分摊
~N0 sJ% Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
n# 7Pr/*0 apportionment formula 分摊方程式
|NFZ(6vNh apportionment of estate duty 遗产税的分摊
*%FA:Y appraisal 估价；评估
y/_XgPfWU appreciable growth 可观增长
j;~%lg=) appreciable impact 显着影响
A*yi"{FLi appreciable increase 可观增长
nms8@[4- appreciation 增值；升值
QG
gF|c7 appreciation against other currencies 相对其他货币升值
EG<s_d? appreciation of the exchange value of Hong Kong dollar 港元汇值上升
8At<Wic appreciation tax 增值税
['qnn| appropriation 拨款；拨用；拨付
:$r ^_ appropriation account 拨款帐目
L"+$Wc[| Appropriation Bill 拨款法案
2f:^S/.A appropriation-in-aid system 补助拨款办法
] ZoPQUS? approved assets 核准资产
$)~ approved basket stock 认可一篮子证券
R{hf9R , approved budget 核准预算
I/J7rkf approved charitable donation 认可慈善捐款
Sus;(3EX approved charitable institution 认可慈善机构
bZwnaM4"F approved currency 核准货币；认可货币
qL
/7^) ( approved estimates 核准预算
z? ]G3$i( approved estimates of expenditure 核准开支预算
-0uV z) approved overseas insurer 核准海外保险人
19e8 approved overseas trust company 核准海外信托公司
#s5N[uK^m approved pooled investment fund 核准汇集投资基金
6sfwlT approved provident fund scheme 认可公积金计划
oYM3Rgxf9Q approved provision 核准拨款
umEVy*hc approved redeemable share 核准可赎回股份
va)%et0! approved regional stock 认可地区性证券
n~I VNB* approved retirement scheme 认可退休金计划
L V{Q,DrP approved subordinated loan 核准附属贷款
>]D4Q<TY arbitrage 套戥；套汇；套利
(g!p>m!Z arbitrageur 套戥者；套汇者
UK[v6".^h arbitrary amount 临时款项
a*dQ
_ arrangement 措施；安排；协定
uKr1Z2 arrears 欠款
io2)1cE&f arrears of pay 欠付薪酬
R!\EK H arrears of revenue 逾期未收税款；逾期未收的帐项
3,X/,' articles of association 组织章程；组织细则；组织章程细则
:Ixx<9c. Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
9"{W,'r&d ascertainment of profit 确定利润
j7QX ,_Q "Asia Clear" “亚洲结算系统”
?uL eFD Asia Commercial Bank Ltd. 亚洲商业银行有限公司
uzr\oj+> Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
k=ytu V\ Asian Development Fund [ADF] 亚洲发展基金
o2H1N~e#c Asian dollar bond 亚洲美元债券
G@ \Pi#1 Asian dollar market 亚洲美元市场
32)tJ|m Asian dollar rate 亚洲美元利率
Q COo Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
^rNUAj9Z Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
+C]&2zc. asked price 沽盘；喊价；索价；卖方报价
j{ ++6<tr assessable income 应评税入息
?X$, fQ#F| assessable loss 应评税亏损
giY80!GX assessable profit 应评税利润
3INI?y}t assessable value 应评税值
xl9aV\W assessed profit 估定利润
7L5P%zL tB assessed value 经评估价值
8T[
6J{|C assessment 评税；评定；估价；评税单
YNdrWBf) assessment number 评税编号；估价编号
uzOYVN$t assessment of additional tax 补加税评税
Aj>[z8!, assessment of performance 业绩评估；实绩评价
}GwVKAjP Assessor 评税主任
Ka!I`Yf asset price bubbles 资产价格泡沫
W~n.Xeu{C asset-backed securities 具资产保证的证券
)$GIN/i assets accretion 资产增值
5N$E()m$ assets and liabilities 资产与负债
c7 uG9 assets betterment statement 资产递增表；资产改进表
~"x5U{K48S assets lending 实物放款；有抵押贷款
"8 )z=n assets of the company passing on the death 死者去世时转移的公司资产
f>j wN@ ( assets pledged as security for liabilities 用作负债抵押的资产
j V3)2C} assets portfolio 资产投资组合
h!@,8y[B assets price 资产价格
JtKp(k& assets quality 资产质素
kh$_!BT assets realization 资产变现
g\fhp{gWB assets refinancing arrangement 资产再集资安排
;!>Wz 9 assets securitization 资产证券化
Xf'=+f2p assets situated outside Hong Kong 在香港以外地方的资产
`(y(w-:W1 assets stripping 削减资产；拆卖资产
,U,By~s assets value 资产值
sUkm|K`# assignee 承让人
6rti ' assignment 转让；转让书；转让契
)KSoq/ assignment of interest 权益转让
K+\nC)oG assignment of letters patent and trade mark 专利证书及商标转让
AEirj / assignment of property 物业转让；物业转让书
3L>IX8_ assignment right 转让权
' _s}o< assignor 转让人
{Bvj"mL]j associate 有联系的人；有关连人士；相联者；合伙人；联系人
F?+3%>/A @ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
{BBw$m, o associate member 附属会员
gbBy/_b associated body corporate 相联法人团体
W[bmzvJ_X associated company 相联公司；联属公司
;E;To\NCYF associated corporation 相联法团
E`\8Tq O Association of Chartered Certified Accountants [ACCA] [United Kingdom]
C2U~=q> > 公认会计师公会〔英国〕
rt-\ g1x Association of Futures Exchange Brokers 香港期货经纪协会
Pf _F59" Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
4p`XG1Pt association of underwriters 承保人组织
#EO1`9f48x assumption of control 接管
e9pOisZ;8 assurance 担保；保险；转易；转易书
l*aj#%ha assurance of interest 权益的转易
yGBQ0o7E at 19XX price 按一九ＸＸ年价格计算
jF ^5}5U at a discount 按赔价计算；按贴水价格计算；打折扣
od<b!4k~s at a premium 按溢价计算；按升水价格计算
cc=gCE at call 通知付款；按通知
l U]un&[N at constant market price 按固定市价计算
rsNf$v-* at constant price 按固定价格计算
BbOu /i| at cost 按成本计算
or*HC&c7 at current market price 按当时市价计算；按现时市价计算
= v~1qWX at current price 按当时价格计算；按现时价格计算
kT IYD o at factor cost 按要素成本计算；按生产要素成本计算
+%>:0mT at money-of-the-day price 按付款当日价格计算
ihe(F 7\U at or better 按指定或较佳价位〔买卖指令〕
9v )%dO. at par 按面值计算；平价
bKVj [r8D~ at sight 见票即付
%y[1H5)3< at the close 按收市盘
A?!I/|E^; at the opening 按开市盘
WKM)*@#, attestation 见证；见证条款
"@ 3@/I at-the-money option 平价期权
8ovM\9qT attorney 受权人；受托代表人
XE3aX K'R attornment 新拥有人承认书
. \3`2 attributable profit 可归属利润
'm=*u
SJK attributable share value 可归属股份价值
?9MVM~$ Auckland Stock Exchange 奥克兰证券交易所
# G]! % auction 拍卖
R0U e0pF7 auctioneer 拍卖商
mABe'"8 audit 审计；核数
b;mSQ4+ Audit Commission 审计署
b4 #R! Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
- <_$m6x"A 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〕
:\~ +#/=: audit review 帐目审查
34|a\b} Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
{i~8 : audited account 审计帐目；经审计的帐目
t/o N>mQG audited annual account 经审计的周年帐目
B6P|Z%E;D6 audited balance sheet 经审计的资产负债表
E4.SF|=x auditor 核数师；核数主任；审计师
{04"LAE auditor's certificate 核数师证明书；审计师证明书
>-< 8N-@"n auditor's report 核数师报告；审计师报告
Z{NC9 Aussie bond 澳元债券
&O\(;mFc austerity budget 紧缩预算
I8Vb-YeS Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
D<{{ :7n Australia All Ordinaries Index 澳洲所有普通股票指数
9 t
n!t Australian Dollar [AUD] 澳元
Z(0@1l`Z-` Australian Options Market 澳大利亚期权市场
1n*W2:,z Australian Securities Commission 澳洲证券事务监察委员会
JWP*>\P Australian Society of Certified Practising Accountants 澳洲执业会计师公会
l7[7_iB&E Australian Stock Exchange 澳大利亚证券交易所
JOn yrks Austrian Schilling [ATS] 奥地利先令
U_yE& 6 T authentication 认证；鉴证
^}yg%+ authority to purchase 委托购买证；委购书
Ei>m0
~<\ authorization 认可；核准；授权；授权书
o`,Qku k authorization by direction 指示授权
HG >j5 authorization by instruction 指令授权
r} _c authorization by warrant 令状授权
lb' Cl 3H authorization of unit trust 单位信托的认可
G28O%jD? authorized agent 指定代理人
~q0*"\Ff authorized capital 法定资本
* v%rMU7, authorized clerk 出市员
3 *S{;p authorized dealer 认可交易商
ewsKH\#
authorized financial institution 认可财务机构
2LY=D L7 authorized fund 认可基金
X*oMFQgP authorized fund house 获授权的基金公司；认可基金公司
>n 5:1.g authorized institution 认可机构
xom<P+M!| authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
{1 J&xoV" authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
a)-FG P^ authorized insurer 获授权保险人；获认可承保人
w>? Un,K authorized investment 特准投资项目
7Ob *Yv=[ authorized person 获授权人
u8zbYd3 authorized representative 获授权代表
}}{!u0N},V authorized share capital 法定股本
6 "j_iB automated quotation system 自动报价系统
0IM8 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
"R
#k~R 自动交易系统〔香港期货交易所有限公司〕
woH)0v automatic adjustment mechanism 自动调整机制
=/Aj automatic adjustment system 自动调整系统
%T`U^ Pnr Automatic Clearing House 自动票据交换所
s0UF ym 8 automatic exchange rates accumulation system 自动化汇率累集系统
qd@&59zSh Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
)4Q?aMm automatic teller machine [ATM] 自动柜员机
o;F" {RZ autopay 自动转帐
a5'#j35 available assets 可用资产
hm$X]H`uMX available fiscal reserve 现存财政储备
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