A:
\}"$ ?d'f A share Ａ股；甲类股份
t_$2CRG# abatement of tax 减税；减扣免税额
' DL`Ee\ ABN AMRO Bank N.V. 荷兰银行
G#u6Am)T above-the-line expenditure 线上项目支出；经常预算支出
[8=vv7wS above-the-line receipt 线上项目收入；经常预算收入
;E 3>ay6m8 ABSA Asia Limited 南非联合亚洲有限公司
9vGu 0Um absolute change 绝对数值变更
~^r29' 3 absolute expenditure 实际开支
|n,<1QY absolute guideline figure 绝对准则数字
65 #'\+ absolute interest 绝对权益
$',K7%y absolute order of discharge 绝对破产解除令
e'~J,(fB absolute profit margin 绝对利润幅度
Hn%xDJ' absolute value 实值；绝对值
H?&Mbw
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I J( absorbed cost 已吸收成本；已分摊成本
$JMXV absorption 吸收；分摊；合并
S/e2P|} absorption rate 吸收率；摊配率；分摊率
LIvFx | ACB Finance Limited 亚洲商业财务有限公司
[d1mL JAR acceptable form of reciprocity 合理的互惠条件
Rld!,t acceptable rate 适当利率；适当汇率
e
:% ieH< acceptance agreement 承兑协议
3c]b)n~Y acceptance for honour 参加承兑
;h*K }U acceptor 承兑人；接受人；受票人
w~"KA 6 ^ acceptor for honour 参加承兑人
ToXki , accident insurance 意外保险
Z7hgA-t Accident Insurance Association of Hong Kong 香港意外保险公会
4{rZp pm accident insurance scheme 意外保险计划
B&[M7i accident year basis 意外年度基准
a1t4Dd accommodation 通融；贷款
'%dfz K*Z accommodation bill 通融票据；空头票据
s'E 2P[: accommodation party 汇票代发人
1DE<r KI account balance 帐户余额；帐户结余
2[ RoxK m account book 帐簿
Y&d00 account collected in advance 预收款项
Sjyoc<Uo account current book 往来帐簿
'B 43_ account of after-acquired property 事后取得的财产报告
)4<__|52"1 account of defaulter 拖欠帐目
OwH81# account payable 应付帐款
jr /pj? account payee only [A/C payee only] 只可转帐；存入收款人帐户
lO uHVa*} account receivable 应收帐款
XWS%zLaK account receivable report 应收帐款报表
:(!` /#6H account statement 结单；帐单；会计财务报表
bm?sbE account title 帐户名称；会计科目
#LL?IRH9^ accountant's report 会计师报告
v/68*,z[ Accountant's Report Rules 会计师报告规则
f]`#J%P accounting and auditing procedure 会计与审计程序；会计与核数程序
g`vny )\7/ Accounting Arrangements 《会计安排》
ZUVA EH% accounting basis 会计基础
E*V `":efS accounting by Official Receiver 破产管理署署长呈交的帐目
K9$ >Yxe| Accounting Circular 《会计通告》
5 NS[dQG5 accounting class 会计类别
yp KUkH/ accounting date 记帐日期；会计结算日期
h|Ve G3H accounting for money 款项核算
Pe3@d|-,MU Accounting Officer 会计主任
4)h]MOZ accounting period 会计报告期；会计期
rz wF~-m + accounting policy 会计政策；会计方针
uxtWybv accounting practice 会计惯例
ein4^o<f. accounting principle 会计准则
7
%O a;]| accounting record 会计记录
2N~Fg^xB accounting report 会计报告
, SynnE68 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
< Z{HX[y Accounting Society of China 中国会计学会
)6,de2Pb accounting statement 会计报表
{ QHVo# accounting system 会计制度；会计系统
+BVym~*^ accounting transaction 会计事项；帐务交易
k2c}3 MeP accounting treatment 会计处理
P
`}zlml accounting year 会计年度
tZ=E')!\ accretion 增值；添加
sYe? M, accrual 应计项目；应累算数目
D7lK30 accrual basis 应计制；权责发生制
R:e<W/P" accrual basis accounting 应计制会计；权责发生制会计
r=5{o 1" accrue 应累算；应计
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@.b+av 4J accrued charges 应计费用
_LMM,!f accrued cumulative preference share dividend 应累算的累积优先股股息
y4*U6+ #. accrued expenses 应累算费用
pP*zq"o accrued interest payable 应付利息；应计未付利息
IE;~ ?W" accrued interest receivable 应收利息；应计未收利息
&S l[ lXE accrued right 累算权益
r "``Qm M accruing profit 应累算的利润
4wID]bKM accumulated fiscal reserve 累积财政储备
"^w]_^GD$d accumulated profit 累积利润；滚存溢利
PZE0}>z accumulated reserve 累积储备
c_-drS accumulation of surplus income 累积收益盈余
jNL w= acquired assets 既得资产
oFy=-p+C acquisition 收购；购置；取得
jGXO\:s O acquisition cost 购置成本
uJFdbBDSh acquisition expenses 购置费用
e\Y*F acquisition of 100% interest 收购全部股权
9z}uc@#D=m acquisition of control 取得控制权
W=#:.Xj[ acquisition of fixed assets 购置固定资产
qQA}Z*( m acquisition of shell “买壳”
;'5>q&[qbP acquisition price 收购价
lDOCmdt@N act of God 天灾
0J?~N`# O| acting partner 执事合伙人
u=/{cOJI6 active market 买卖活跃的市场；交投畅旺的市场；旺市
Gnfd;.
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u+'tfFds& active trading 交投活跃
eZ|%< Wpu actual circulation 实际流通
R_sr?V|" actual cost 实际成本
GliwY_ actual expenditure 实际开支；实际支出
xnmmXtk actual income 实际入息；实际收入；实际收益
~-EOjX(X'E actual market 现货市场
-u2P ?~ actual price 现货价；实际价格
|K.m P4CKY actual profit 实际利润
A%`[mc]4# actual quotation 实盘；实际价位；实际报价
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Z%9_$Z actual year basis 按实际年度计算
IB[ )TZ 2m actuals 实货
t.laO. 3 actuarial investigation 精算调查
W#KpPDgZE actuarial principle 精算原则
JBJhG<J actuarial report 精算师报告
{ j hr< Actuarial Society of Hong Kong 香港精算学会
@xbQ Ye%J actuarial valuation 精算师估值
kuol rfGB actuary 精算师
~ ip,Nl ad referendum agreement 暂定协议；有待覆核的协定
kL$!E9 ad valorem duty 从价税；按值征税
Zy o[(`y ad valorem duty system 从价税制
\~ fONBY ad valorem fee 从价费
MrDc$p W G ad valorem tariff 从价关税
eu(: `uu additional allowance 额外免税额
w,h`s.AN additional amount for unexpired risk 未过期风险的额外款额
H`0|tep z additional assessable profit 补加应评税利润
@7?#Y|` additional assessment 补加评税
j#+!\ft5 additional commitment 额外承担
Z/t+8;TMR, additional commitment vote 额外承担拨款
Vl:^>jTki additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
CbwJd5tk additional dependent parent allowance 供养父母额外免税额
89o/F+ _b additional provision 额外拨款
vJ'2@f$ additional stamp duty 附加印花税
o Z!m additional tax 补加税罚款；补加税款
sOU1n Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
3+ @<lVew6 adjudged bankrupt 被裁定破产
N7O-2Z * adjudicated bankrupt 裁定破产人
1IZ3=6 adjudication fee 裁定费；评定印花税额手续费；评估契据费
mGJ asn adjudication of bankruptcy 裁定破产；宣告破产
*XT/KxLa7 adjudication of insolvency 裁定无力偿还债务
[[;e)SoA adjusted actual 经调整的实数；调整后的实数
Zo g']= adjusted current assets 经调整的流动资产；调整后的流动资产
T`5 bZu^c adjusted figure 经调整的数字；调整后的数额
A1.7 O adjusted liabilities 经调整的负债；调整后的负债
aFS, GiB adjusted loss 经调整的亏损；调整后的亏损
cVv;Jn 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
:TJv=T'p' adjusted profit 经调整的利润；调整后的利润
g K[YQXfTy adjusted surplus 经调整的盈余额；调整后的盈余额
HbXPok adjusted value 经调整的价值；调整后的价值
Z yE `/J' adjustment 调整；修订；理算〔保险〕
\lZf< f adjustment centre 调剂中心
2oNk 93D adjustment lag 调整过程的时间差距；调整时差
ug+io mZ adjustment mechanism 调整机制
1 D<_N adjustment of loss 亏损调整
T>R0T{A adjustment process 调整过程；调整程序
K':K{e e> adjustment range 调整幅度
( 5tvfz% administered exchange rate 受管制汇率
=8; {\ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
%<an9WMF administration expenses 行政费用
}j*KcB_ administration fee 手续费；行政费
E )5E$ administration in bankruptcy 破产管理
B [Zjfc administration order 遗产管理令
>rJnayLF administrator 管理人；遗产管理人
& 8l%T'gd administrator of the estate 遗产管理人
kH]yl
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Hhari!R XC admission of proof 接纳债权证明
0},PJ$8x advance 放贷款项；垫付款项；预支款项；预付款项
1e&QSzL advance account 暂支帐目；预付款帐户
S5G6R j@W advance compensation 预付补偿金
YRh B RE advance from shareholder 股东垫款
b0Kc^u j5 advance pending reimbursement 预支以待日后付还
RV5n,J advanced economy 先进经济体系
Bh=u|8yxc advancement 预付；预付财产
WC.t_"@ advances warrant 垫款令
\hM|(*DL advancing 贷出
\ aHVs adverse balance 逆差
7tcPwCc{ adverse exchange 逆汇
AO=h
23ZI advertisement addressed to shareholders 在报章刊登的致股东通告
Vzwc}k*Y advice for collection 托收通知书
21< j \
M advice of drawing 提款通知书；汇票通知书
)tl.s)"N advice of payment 付款通知
/4 vG3 Advisory Committee [Securities and Futures Commission]
49w=X J 谘询委员会〔证券及期货事务监察委员会〕
4)U.5FBk
) Advisory Committee on Diversification 经济多元化谘询委员会
}(1JaG affidavit 誓章；遗产申报誓章
q~*t@ affidavit of no receipt 述明无收款的誓章
R
+WP0&d' affiliate 联号；联营公司；附属公司
DM} YJ affiliated company 附属公司；联号；联营公司
h o0@ l affirmation [estate duty] 非宗教式宣誓〔遗产税〕
p~9vP)74u affordability 负担能力
6Qx#%,U^ J African Development Bank [AfDB] 非洲开发银行
o]p|-<I Q after-acquired property 事后取得的财产
CC@.MA@9 N after-hours dealing 市后交易
_ h": > after-tax profit 税后盈利；税后利润；税后溢利
"Q?k'^@ agency agreement 代理协议
vh*U]3@ agency expenses 代理机构的开支
=Q[b'*o7 agency fee 代理费
e}.^Tiwd] Agency Law 《代理法》
tWoh''@# agent 代理人；承销人
kjtjw1\o agent of company 公司代理人
E[bd@[N
8 agent's fee 代理人费；经纪费
w );6K[+; aggregate 总计；总数；总体数字
tX"Th'Qi aggregate amount 总款额；总额
<F.Tx $s aggregate assets and liabilities 总体资产与负债
E
Kz'& Gu aggregate at constant price 按固定价格计算的总体数字
X_g 3rv1J aggregate demand 总需求
%LZ({\5K#f aggregate gross position 总持仓量
>+
4huRb aggregate limit 总限额
D*YM[sN` aggregate of salaries tax 合计薪俸税
+C(/ Lyo} aggregate performance 总体表现；总体业绩
E4W zU aggregate supply 总体供应
L0tAgW!@ aggregate surplus 总盈余
mK [ 0L aggregate total 整体总额
#~.w&~ : aggregate value 总值；合计价值
@;H,gEH^ aggregated basis 合计基准
S:x?6IDPC^ aggregated net chargeable income 合计应课税入息实额
)h8\u_U aggregation 合并计算；合计；总和
?w+Ix~ k aggregation of incomes of husband and wife 夫妇入息合并计算
*mMEl]+ aggregation of property 财产的总和
8-Hsg f.* agio 差价；贴水
zWb4([P; 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》
#zR bx Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
fz3 lV 《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》
5n
^TR B Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
z8J."27N D 《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》
H=\!2XS Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
C{q : _M; 《香港政府和大韩民国政府关于相互促进和保护投资协定》
UEzb^(8> agreement for a settlement 授产协议
if ]No e agreement for assignment 转让协议
@mBX~ ?=Z3 agreement for sale 售卖协议；买卖协议
a+9 *@z2 agreement for sale and purchase 买卖协议
s9>(Jzcf9 agreement for the payment of interest 支付利息协议
_ %x4ty agreement for the repayment of money 还款协议
X K5<Tg agreement of reinsurance 再保险协议
1<< kA: d Agricultural Bank of China 中国农业银行
KPpHwcYxT air passenger departure tax 飞机乘客离境税
((^sDE6( Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
CY&
hIh~S@ airport tax 机场税
W},b{ NT alcohol duty 酒精税
$
A9%UhV alienation 让与；让渡；转让
[*Z`Kc alimony 生活费；赡养费
Bs M uQ|! All Ordinaries Index [AOI] 所有普通股指数
Go&D[# all risks 全险；综合险
i"j(b|?e All Sales Record for Stock Market 《股票市场成交报告》
!gmH$1w Allied Capital Resources Limited 新联财务有限公司
Fbp{,V@F2 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
:SsUdIX;P allocation letter 拨款信件
\bx~*FaX allocation of fund 分配款项；预留款项
\)48904^ allocation of profit 利润分配；溢利分配
A~dQ\M allocation warrant 拨款令
m"9XT)N allotment 分配；配股
jkF8\dR allotment notice 股份配售通知；配股通知
Y=
7%+WyD allotment of shares 股份分配
yt+}K)Hz allowable 可获宽免；免税的
e62Dx#IY allowable business loss 可扣除的营业亏损
>l+E J3W allowable expenses 可扣税的支出
=9LC<2 allowance 免税额；津贴；备抵；准备金
P=5NKg allowance for debts 债项的免税额
$oLU; q% allowance for depreciation by wear and tear 耗损折旧免税额
a0*2) uL} allowance for funeral expenses 殡殓费的免税额
#2:a[
~Lf allowance for inflation 为通货膨胀而预留的款项；通胀准备金
a? R[J== allowance for repairs and outgoings 修葺及支出方面的免税额
C`'W#xnp1 allowance to debtor 给债务人的津贴
cMzkL% alteration of capital 资本更改
<g9"Cr` alternate trustee 候补受托人
Sj dZyJa amalgamation 合并
$iM=4
3W ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
]/T -t1D ambit of charges 征税范围；收费范围
kHJ 96G amended valuation 经修订的估值
@S 6u9v American Commodities Exchange 美国商品交易所
lr2 rQo > American Express Bank Limited 美国运通银行
jvzBh-! American Stock Exchange 美国证券交易所
gNx+>h`AF amortization 摊销
-n*;W9 amount due from banks 存放银行同业的款项
d/7l efF amount due from banks abroad 存放海外银行同业的款项
jLcHY-P0V amount due from holding companies 控股公司欠款
&D#+6M&LK{ amount due from local banks 存放本港银行同业的款项
,kgF2K! amount due to banks 银行同业的存款
CDp8)=WJFF amount due to banks abroad 海外银行同业的存款
e(1k0W4 B amount due to holding companies 控股公司存款
3hq1yyec amount due to local banks 本港银行同业的存款
Icp0A\L@ amount due to outport banks 外埠银行同业的存款
{Ts:ZI+
8d amount for note issue 发行纸币的款额
B(l-}| m_ amount of bond 担保契据的款额
eFTX6XB:i amount of consideration 代价款额
"D* Wi7 amount of contribution 供款数额
Y(GN4@`S amount of indebtedness 负债款额
s>z2 k amount of principal of the loan 贷款本金额
T`$KeuL amount of rates chargeable 应征差饷数额
R#4 ^s amount of share capital 股本额
U '[?9/T amount of sums assured 承保款额
0z qj 0
amount of variation 变动幅度
|ia@,*KD amount of vote 拨款数额
6kv V amount payable 应付款额
r3I,11B amount receivable 应收款额
z^s ST Amsterdam Stock Exchange 阿姆斯特丹证券交易所
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mj
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"7?js $ ancillary risk 附属风险
F ,G, b annual account 周年帐目；周年帐目报表；年度决算；年结
.R5/8VuHF annual accounting date 年结日期
U
5`y annual allowance 每年免税额；年积金；年度津贴；年津
^i<}] c_|f annual balance 年度余额
2/tb6' = annual disposable income 每年可动用收入
qmmv7== annual estimates 周年预算
Xa`(;CLW? annual fee 年费
~HP
LV annual general meeting 周年大会
PW_`q P: annual growth rate 年增率；每年增长率
wL<j:>Ke[3 annual long-term supplement 长期个案每年补助金
oA3d^ %(c annual pensionable emolument 可供计算退休金的年薪
k)E ;( annual report 年报
-
8syjKTg Annual Report on the Consumer Price Index 《消费物价指数年报》
0&`}EXe<f annual return 周年报表；周年申报表；每年报税表格
h3J *1 Annual Return Rules 《周年报表规则》
Tkrx7C s( annual review of consumer prices 每年消费物价回顾
0|2%# E annual roll-forward basis 逐年延展方式
> =!AL ,: annual salary 年薪
k.Zll,s annual statement 年度报表；年度决算表
[&n| \! 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
v _-ls"l annuitant 年金受益人
ZA.fa0n annuity 年金
$DV-Ieb annuity contract 年金合约
;a{r Wz1Wm annuity on human life 人寿年金
0=m&^Jpp antecedent debt 先前的债项
k
E_ky) ante-dated cheque 倒填日期支票
\|! gPc%s anticipated expenditure 预期开支
#5d8?n anticipated net profit 预期纯利
zMU68vwM anticipated revenue 预期收入
>H?uuzi anti-inflation measure 反通货膨胀措施
B _@7IbB anti-inflationary stance 反通货膨胀立场
,'-?:`hP' apparent deficit 表面赤字
w?;b7 i apparent financial solvency 表面偿债能力
N K "%DU< apparent partner 表面合伙人
Qrz*Lvle h application for personal assessment 个人入息课税申请书
)GCLK<,swu application of fund 资金应用
vUfO4yfdg application to release as liquidator and to destruct the books of accounts and documents
_U=S]2 Q W 申请免除清盘人职务及毁灭帐簿与文件
3d U#Ueu appointed actuary 委任精算师
`g 8tq appointed auditor 委任核数师；委任审计师
(\q[gyR appointed trustee 委任的受托人
MZiF];OY appointer 委任人
#[(0 tc/ apportioned pro rata 按比例分摊
)Jz !U t apportionment 分配；分摊
PE7t_iSV Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
U:Fpj~E_w apportionment formula 分摊方程式
`NoCH[$!+ apportionment of estate duty 遗产税的分摊
k pY%& appraisal 估价；评估
L.Vq1RU\" appreciable growth 可观增长
SJF 2k[da appreciable impact 显着影响
[sptU3,2U appreciable increase 可观增长
gTyW#verh$ appreciation 增值；升值
;lk f+,; appreciation against other currencies 相对其他货币升值
zlN+edgY#, appreciation of the exchange value of Hong Kong dollar 港元汇值上升
7Fc | appreciation tax 增值税
3V!W@[ }: appropriation 拨款；拨用；拨付
`O jvt-5}E appropriation account 拨款帐目
~CJYQFt Appropriation Bill 拨款法案
0YHYx n appropriation-in-aid system 补助拨款办法
6vZt43"m?\ approved assets 核准资产
`oan,wq+ approved basket stock 认可一篮子证券
aeQ{_SK approved budget 核准预算
}" g@E-]N approved charitable donation 认可慈善捐款
M`q#,Y?3^I approved charitable institution 认可慈善机构
U bpg92 approved currency 核准货币；认可货币
'fX er!L} approved estimates 核准预算
t>=GVu^ approved estimates of expenditure 核准开支预算
[29$~.m$Y approved overseas insurer 核准海外保险人
l'P [5 '. approved overseas trust company 核准海外信托公司
oF` -cyj" approved pooled investment fund 核准汇集投资基金
r] xd hR5 approved provident fund scheme 认可公积金计划
>l6XZQ
> approved provision 核准拨款
xU: PhhS approved redeemable share 核准可赎回股份
)vxVg*.Ee approved regional stock 认可地区性证券
=] 6_{#Z< approved retirement scheme 认可退休金计划
N 7%=K9 approved subordinated loan 核准附属贷款
\q|e8k4p arbitrage 套戥；套汇；套利
06Sqn3MB arbitrageur 套戥者；套汇者
Ebmqq#SHjX arbitrary amount 临时款项
C AcOWwDm arrangement 措施；安排；协定
\=TWYj_Ah arrears 欠款
G>9'5Lt arrears of pay 欠付薪酬
mOgx&ns;j arrears of revenue 逾期未收税款；逾期未收的帐项
&L2`L ) articles of association 组织章程；组织细则；组织章程细则
L+` }euu5 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
c1=;W$T(s ascertainment of profit 确定利润
JT}dor "Asia Clear" “亚洲结算系统”
bt. K<Y 0 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
m k$Y oz Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
jnx+wcd Asian Development Fund [ADF] 亚洲发展基金
9;'>\ImI Asian dollar bond 亚洲美元债券
uT@8 _9 Asian dollar market 亚洲美元市场
\:18Uoe7 Asian dollar rate 亚洲美元利率
!^Qb[ev Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
[ 7CH(o1a& Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
s7X~OF(# asked price 沽盘；喊价；索价；卖方报价
4
g/<).1<b assessable income 应评税入息
`-E.n'+ assessable loss 应评税亏损
f^>lObvd assessable profit 应评税利润
gw*yIZ @3) assessable value 应评税值
M ?: f^ assessed profit 估定利润
?`BED6$`G9 assessed value 经评估价值
j/; @ P assessment 评税；评定；估价；评税单
Qg86XU%l assessment number 评税编号；估价编号
V9);kD assessment of additional tax 补加税评税
r A&#>R ` assessment of performance 业绩评估；实绩评价
$e^ :d Assessor 评税主任
&' oacV= asset price bubbles 资产价格泡沫
<y b=! asset-backed securities 具资产保证的证券
Jh/M}%@| assets accretion 资产增值
A,A-5l<h]? assets and liabilities 资产与负债
g~WNL^GGS assets betterment statement 资产递增表；资产改进表
Xk7$?8r4& assets lending 实物放款；有抵押贷款
n=Z[w5 assets of the company passing on the death 死者去世时转移的公司资产
kcZ;SYosj assets pledged as security for liabilities 用作负债抵押的资产
y( "0Xve assets portfolio 资产投资组合
IU;pkgBj0Y assets price 资产价格
%V" +}Dr assets quality 资产质素
M cMK|_H assets realization 资产变现
Aj)< 8 assets refinancing arrangement 资产再集资安排
\c@qtIc assets securitization 资产证券化
QP-<$P;~ assets situated outside Hong Kong 在香港以外地方的资产
=.=.
\K assets stripping 削减资产；拆卖资产
O YRR'X.E assets value 资产值
K]=>F assignee 承让人
)Q pP1[ assignment 转让；转让书；转让契
@| *Z0bn' assignment of interest 权益转让
9 gIJX? assignment of letters patent and trade mark 专利证书及商标转让
xuH<=-O>ki assignment of property 物业转让；物业转让书
,LW%'tQ~" assignment right 转让权
m3v* ,~ assignor 转让人
T`2fPxM:cZ associate 有联系的人；有关连人士；相联者；合伙人；联系人
p?gLW /n Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
<t|9`l_XW associate member 附属会员
laRKt"A associated body corporate 相联法人团体
keq[ 6Lv associated company 相联公司；联属公司
z E7ocul associated corporation 相联法团
N?<@o2{ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
^OcfM_4pN 公认会计师公会〔英国〕
\?ws0Ax Association of Futures Exchange Brokers 香港期货经纪协会
.j4ziRa- Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
.g`*cDW^= association of underwriters 承保人组织
$.]t1e7s assumption of control 接管
F'_8pD7 assurance 担保；保险；转易；转易书
DlkKQ assurance of interest 权益的转易
bb_jD^ at 19XX price 按一九ＸＸ年价格计算
<!n Wiwv at a discount 按赔价计算；按贴水价格计算；打折扣
>^ 1S26 at a premium 按溢价计算；按升水价格计算
5pyvs ;As at call 通知付款；按通知
J?ZVzKTb>} at constant market price 按固定市价计算
/!uBk3x: at constant price 按固定价格计算
cz~FW k at cost 按成本计算
Ip|^?uyrk at current market price 按当时市价计算；按现时市价计算
!P ^$g
R at current price 按当时价格计算；按现时价格计算
64j 4P 7 at factor cost 按要素成本计算；按生产要素成本计算
?4?jG3p at money-of-the-day price 按付款当日价格计算
E4@fP] R+ at or better 按指定或较佳价位〔买卖指令〕
T S8E9#1a at par 按面值计算；平价
.W .U:C1 at sight 见票即付
-6 Si at the close 按收市盘
@Lv_\^2/} at the opening 按开市盘
>f05+%^[ attestation 见证；见证条款
$^aXVy5p at-the-money option 平价期权
0P/LW|16 attorney 受权人；受托代表人
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$nJ4 attornment 新拥有人承认书
/;$ew ~} attributable profit 可归属利润
C x'=2Y 7 attributable share value 可归属股份价值
jCv+m7Z Auckland Stock Exchange 奥克兰证券交易所
sU!q~`; J auction 拍卖
-dN;\x auctioneer 拍卖商
I~6 ;9TlQ audit 审计；核数
GV[ BpH Audit Commission 审计署
Ri0 +n J6 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Q >*K/%KD 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〕
L%s""nP audit review 帐目审查
m:7bynT{ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
% 7: audited account 审计帐目；经审计的帐目
9'aR-tFun; audited annual account 经审计的周年帐目
tqf-,BLh audited balance sheet 经审计的资产负债表
> n\ Q [W auditor 核数师；核数主任；审计师
V1qHl5" auditor's certificate 核数师证明书；审计师证明书
V-u\TiL auditor's report 核数师报告；审计师报告
.8~ x;P6 Aussie bond 澳元债券
e]fC!>w (\ austerity budget 紧缩预算
m&8_i`%< Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
2yc\A3ft# Australia All Ordinaries Index 澳洲所有普通股票指数
P=z':4,M} Australian Dollar [AUD] 澳元
sv gi!= Australian Options Market 澳大利亚期权市场
(dZ&Af Australian Securities Commission 澳洲证券事务监察委员会
fE}}> Australian Society of Certified Practising Accountants 澳洲执业会计师公会
K)Ka"H Australian Stock Exchange 澳大利亚证券交易所
~vS.D r Austrian Schilling [ATS] 奥地利先令
4B(qVf&M authentication 认证；鉴证
i:To8kdO authority to purchase 委托购买证；委购书
qQryv_QP authorization 认可；核准；授权；授权书
kXRD_B5& authorization by direction 指示授权
^ 2tCDm5 authorization by instruction 指令授权
W;W\L? r authorization by warrant 令状授权
tzPe*|m< authorization of unit trust 单位信托的认可
4Qs#ws]) authorized agent 指定代理人
[rem,i + authorized capital 法定资本
#,C{?0! authorized clerk 出市员
r v>6k:( authorized dealer 认可交易商
Fx 2&ji6u authorized financial institution 认可财务机构
(>'d`^kjk authorized fund 认可基金
$ :/1U$ authorized fund house 获授权的基金公司；认可基金公司
?: c hAN@ authorized institution 认可机构
=s<QN*zJB0 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
E O^0sF< authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
uv4jbg}Z+3 authorized insurer 获授权保险人；获认可承保人
S]+}Zy g authorized investment 特准投资项目
hw1s^:|+2 authorized person 获授权人
?g2K& authorized representative 获授权代表
Y|bGd_j authorized share capital 法定股本
2* N# %ZUX automated quotation system 自动报价系统
z
Ey&%Ok Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
H.e@w3+h 自动交易系统〔香港期货交易所有限公司〕
L'(^[vR( automatic adjustment mechanism 自动调整机制
08Gr automatic adjustment system 自动调整系统
dBkB9nz Automatic Clearing House 自动票据交换所
l
}[
4 automatic exchange rates accumulation system 自动化汇率累集系统
gKnAw+u\ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
1RLSeT automatic teller machine [ATM] 自动柜员机
! JN@4 autopay 自动转帐
!&kOqc5:t< available assets 可用资产
ZWv$K0agu available fiscal reserve 现存财政储备
=KMck=#B available profit 可用利润
i*3_ivc) Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
se-}d.PwL average 平均；平均数；海损
M&L" yQA average basic salary 平均基本薪金
"D+QT+sD average consumer expenditure 平均消费开支；一般消费开支
)+J?(&6 average cost 平均成本
6
J#C average cost of land production 增辟土地平均成本
5:6 mpt n> average daily turnover 平均每日成交额
wI:oe`?H average daily wage rate 平均每日工资率
jWQB~XQY average expenditure pattern 平均开支模式
NE vt71k average growth rate 平均增长率
PO #F tG average net fixed assets 固定资产平均净值
qsLsyi |zG average of relatives 相对价格平均数
r&#q=R},p average price 平均价格
3|C"F-'< average propensity to consume 平均消费倾向；一般消费倾向
lD(d9GVm{z average propensity to save 平均储蓄倾向；一般储蓄倾向
$>+-=XMVB average rate 平均率
:geXplTx average revenue 平均收入；平均收益
|KA8qQI]% average stock 平均库存；平均存货
nV'B!q average yearly rent 平均年租
U+W8)7bc avoidance of double taxation 避免双重课税
<1ai0 ] avoidance of tax 避税
