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ar)B A share Ａ股；甲类股份
^rNUAj9Z abatement of tax 减税；减扣免税额
s i4-3eC ABN AMRO Bank N.V. 荷兰银行
. d<W`%[ above-the-line expenditure 线上项目支出；经常预算支出
S56]?M|[ above-the-line receipt 线上项目收入；经常预算收入
"\%On > ABSA Asia Limited 南非联合亚洲有限公司
%r{3wH# D@ absolute change 绝对数值变更
7*o*6,/ absolute expenditure 实际开支
L:nXW z absolute guideline figure 绝对准则数字
wucV_p.E absolute interest 绝对权益
*Nb#W! absolute order of discharge 绝对破产解除令
[tT8_}v$LN absolute profit margin 绝对利润幅度
LaFZ?7@|} absolute value 实值；绝对值
C@\{ehG absolutely vested interest 绝对既得权益
knp>m,w absorbed cost 已吸收成本；已分摊成本
cR7wx 0Aj absorption 吸收；分摊；合并
6=_~ 0PcY absorption rate 吸收率；摊配率；分摊率
P yC0Q\$% ACB Finance Limited 亚洲商业财务有限公司
(?)7)5H acceptable form of reciprocity 合理的互惠条件
\;5\9B"i acceptable rate 适当利率；适当汇率
}ET,ysa acceptance agreement 承兑协议
,~PYt*X4 acceptance for honour 参加承兑
4<,|*hAT acceptor 承兑人；接受人；受票人
;F:fM!l= acceptor for honour 参加承兑人
zt24qTKL accident insurance 意外保险
k3!a$0 Bs; Accident Insurance Association of Hong Kong 香港意外保险公会
. RVVWqW accident insurance scheme 意外保险计划
n
1b(\PA accident year basis 意外年度基准
Yf_6PGNzX accommodation 通融；贷款
;r\(p|e accommodation bill 通融票据；空头票据
q6#<[ 4? accommodation party 汇票代发人
R6;Phdh<> account balance 帐户余额；帐户结余
b ,H[I!. % account book 帐簿
;zTuKex~ account collected in advance 预收款项
Ol /\t account current book 往来帐簿
6aO2:|:yP account of after-acquired property 事后取得的财产报告
+\
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eP 1nUy=T account payable 应付帐款
5/><$06rq account payee only [A/C payee only] 只可转帐；存入收款人帐户
^?"\?M1 account receivable 应收帐款
b p<^ R account receivable report 应收帐款报表
l(W[_ D account statement 结单；帐单；会计财务报表
4Aes#{R3v account title 帐户名称；会计科目
, Dmc2D accountant's report 会计师报告
]:]H:U]p Accountant's Report Rules 会计师报告规则
+ ]xFoH
accounting and auditing procedure 会计与审计程序；会计与核数程序
%hS|68pN6 Accounting Arrangements 《会计安排》
e'*HS7g accounting basis 会计基础
Y
qdWctUY accounting by Official Receiver 破产管理署署长呈交的帐目
jjs&`F y, Accounting Circular 《会计通告》
G` h+l< accounting class 会计类别
'vV$]/wBF accounting date 记帐日期；会计结算日期
jF ^5}5U accounting for money 款项核算
od<b!4k~s Accounting Officer 会计主任
cc=gCE accounting period 会计报告期；会计期
l U]un&[N accounting policy 会计政策；会计方针
rsNf$v-* accounting practice 会计惯例
J :d of: q accounting principle 会计准则
0X|_^"! accounting record 会计记录
= v~1qWX accounting report 会计报告
AnsjmR:Jv Accounting Services Branch [Treasury] 会计事务部〔库务署〕
_;9! Accounting Society of China 中国会计学会
Xt/Ksw"wn accounting statement 会计报表
8kL4~(hY accounting system 会计制度；会计系统
R,2=&+ e accounting transaction 会计事项；帐务交易
0 >Z ;Ni accounting treatment 会计处理
]
f>]n accounting year 会计年度
\{\M xXW accretion 增值；添加
hn )a@ accrual 应计项目；应累算数目
. 9G<y 4 accrual basis 应计制；权责发生制
4R%*Z ~ accrual basis accounting 应计制会计；权责发生制会计
v5ur&egVs accrue 应累算；应计
NW9n accrued benefit 应累算利益
W`rNBfG> accrued charges 应计费用
# G]! % accrued cumulative preference share dividend 应累算的累积优先股股息
OKOu`Hz@ accrued expenses 应累算费用
yoe}$ f4 accrued interest payable 应付利息；应计未付利息
imL_lw^? accrued interest receivable 应收利息；应计未收利息
r`\A
nT? accrued right 累算权益
mg:!4O$K accruing profit 应累算的利润
iTo k[uJ} accumulated fiscal reserve 累积财政储备
5~
' Ie<Y_ accumulated profit 累积利润；滚存溢利
*ZSdl 0e accumulated reserve 累积储备
A~ (l {g accumulation of surplus income 累积收益盈余
2(!fg4#+ acquired assets 既得资产
zdun,`6 acquisition 收购；购置；取得
#Doq P: acquisition cost 购置成本
9%)=`W acquisition expenses 购置费用
O09ke-lC acquisition of 100% interest 收购全部股权
,1{Ep` acquisition of control 取得控制权
/
jTT5 acquisition of fixed assets 购置固定资产
:6kj EI acquisition of shell “买壳”
h~Q)Uy5N(D acquisition price 收购价
uwIc963 act of God 天灾
uY G^Pc^v acting partner 执事合伙人
. ae O}^ active market 买卖活跃的市场；交投畅旺的市场；旺市
Px@/ Q active partner 积极参与的合伙人
S&jesG-F active trading 交投活跃
vH %gdpxX actual circulation 实际流通
`\| ssC8u actual cost 实际成本
ov# 7 hxe actual expenditure 实际开支；实际支出
qF) < H actual income 实际入息；实际收入；实际收益
7Du1 RuxP actual market 现货市场
nxm$}!Df actual price 现货价；实际价格
,.IEDF<& actual profit 实际利润
8[%Ao/m actual quotation 实盘；实际价位；实际报价
qa >Ay|92e actual year basis 按实际年度计算
[ &S}dQ" actuals 实货
7cg*|E@ actuarial investigation 精算调查
-ZOBAG* actuarial principle 精算原则
1Y xgR}7 actuarial report 精算师报告
H&}ipaDO Actuarial Society of Hong Kong 香港精算学会
^t "iX9 actuarial valuation 精算师估值
%WFu<^jm actuary 精算师
S*)1|~pRvQ ad referendum agreement 暂定协议；有待覆核的协定
n}-3o]ku ad valorem duty 从价税；按值征税
RuW!*LI ad valorem duty system 从价税制
|dE
-^"_ ad valorem fee 从价费
>cmE
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!|?e7u7 additional allowance 额外免税额
G28O%jD? additional amount for unexpired risk 未过期风险的额外款额
5 x2Ay=s additional assessable profit 补加应评税利润
w2(guL($ additional assessment 补加评税
6$ Q,Y}j additional commitment 额外承担
h( QYxI, | additional commitment vote 额外承担拨款
~=r^3nZR/J additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
d onw(_= additional dependent parent allowance 供养父母额外免税额
nx":"LFI additional provision 额外拨款
v0*N)eqDGd additional stamp duty 附加印花税
%!Q `e79g8 additional tax 补加税罚款；补加税款
N@o?b Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
xh@-g|+g adjudged bankrupt 被裁定破产
G`=r^$.3WB adjudicated bankrupt 裁定破产人
9< CG s3\ adjudication fee 裁定费；评定印花税额手续费；评估契据费
"v*8_El adjudication of bankruptcy 裁定破产；宣告破产
OU DcY@x~ adjudication of insolvency 裁定无力偿还债务
1{"llD adjusted actual 经调整的实数；调整后的实数
?z-}>$I; adjusted current assets 经调整的流动资产；调整后的流动资产
^>4o$ } adjusted figure 经调整的数字；调整后的数额
OvL\u{(<F adjusted liabilities 经调整的负债；调整后的负债
%r KK[ adjusted loss 经调整的亏损；调整后的亏损
o@>? *= 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
ER&UBUu" adjusted profit 经调整的利润；调整后的利润
t6N*6ld2b adjusted surplus 经调整的盈余额；调整后的盈余额
~89P[$6 adjusted value 经调整的价值；调整后的价值
5__+_hO
;3 adjustment 调整；修订；理算〔保险〕
:HViX:]H adjustment centre 调剂中心
+~Cy$M CX adjustment lag 调整过程的时间差距；调整时差
F r?z" adjustment mechanism 调整机制
c2SC|s] adjustment of loss 亏损调整
^W83 ByP adjustment process 调整过程；调整程序
7iC *Pr adjustment range 调整幅度
[V# r7a administered exchange rate 受管制汇率
^S)TO}e Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
[(LV administration expenses 行政费用
p 5u_1U0 administration fee 手续费；行政费
BF|(!8S$U administration in bankruptcy 破产管理
m8]?hJY 3l administration order 遗产管理令
R/b4NGW@ administrator 管理人；遗产管理人
n Cg6 6-3A administrator of the estate 遗产管理人
XdgUqQb} admission of debt 债项承认书
Hq &"+1F admission of proof 接纳债权证明
\~rlgxd advance 放贷款项；垫付款项；预支款项；预付款项
"+ "{+k5t advance account 暂支帐目；预付款帐户
"GT 4s?6O advance compensation 预付补偿金
@!=\R^#p advance from shareholder 股东垫款
{kI#A?M advance pending reimbursement 预支以待日后付还
f}%D"gz advanced economy 先进经济体系
6w3R'\9 advancement 预付；预付财产
nHFrG
=o, advances warrant 垫款令
"LhUxnll advancing 贷出
.o{0+fC# adverse balance 逆差
1 tz V8(7 adverse exchange 逆汇
u }hF8eD advertisement addressed to shareholders 在报章刊登的致股东通告
,M !t m7 advice for collection 托收通知书
< M?: advice of drawing 提款通知书；汇票通知书
EER`?Sa( advice of payment 付款通知
S|AM9*k9 Advisory Committee [Securities and Futures Commission]
"pxzntY| 谘询委员会〔证券及期货事务监察委员会〕
&Y P#M | Advisory Committee on Diversification 经济多元化谘询委员会
#eP
LOR&q affidavit 誓章；遗产申报誓章
D bX{#4l x affidavit of no receipt 述明无收款的誓章
{aKqXL[ UP affiliate 联号；联营公司；附属公司
z5\;OLJS, affiliated company 附属公司；联号；联营公司
`XTh1Z\ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Upl6:xYrG affordability 负担能力
|rRO@18dA African Development Bank [AfDB] 非洲开发银行
OY-w?'p?W after-acquired property 事后取得的财产
6+rlXmd after-hours dealing 市后交易
F^aR+m after-tax profit 税后盈利；税后利润；税后溢利
4] > ]-b agency agreement 代理协议
`WEZ"5n agency expenses 代理机构的开支
*TW=/+j agency fee 代理费
KP;(Q+qTx Agency Law 《代理法》
Huw\&E agent 代理人；承销人
}'"Gr%jf( agent of company 公司代理人
0x2!<z agent's fee 代理人费；经纪费
A?5E2T1L%. aggregate 总计；总数；总体数字
4S0>-?{ aggregate amount 总款额；总额
F7 m?xy aggregate assets and liabilities 总体资产与负债
ge3sU5iZ aggregate at constant price 按固定价格计算的总体数字
>r/rc`Q aggregate demand 总需求
f}c\_}( aggregate gross position 总持仓量
txql 2 aggregate limit 总限额
HY;o ^drd aggregate of salaries tax 合计薪俸税
cNpe_LvW aggregate performance 总体表现；总体业绩
4o:hyh aggregate supply 总体供应
R$kpiqK aggregate surplus 总盈余
=tTqN+4 aggregate total 整体总额
2],_^XBvB aggregate value 总值；合计价值
p4> $z& _ aggregated basis 合计基准
#h!*dj" aggregated net chargeable income 合计应课税入息实额
\/7i-B]G7 aggregation 合并计算；合计；总和
oz'\q0 aggregation of incomes of husband and wife 夫妇入息合并计算
!M<{E* aggregation of property 财产的总和
- "*r agio 差价；贴水
B DY}* cX 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》
>Y 1{r Sk Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
K[\'"HyQ,X 《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》
-u!qrJ*Z Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
stl 1Q O(h 《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》
c47")2/yO Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
T Zir>5 《香港政府和大韩民国政府关于相互促进和保护投资协定》
^62|d agreement for a settlement 授产协议
&}mw'_ I agreement for assignment 转让协议
(oK^c- x agreement for sale 售卖协议；买卖协议
iyZ Z}M agreement for sale and purchase 买卖协议
ylf[/='0K agreement for the payment of interest 支付利息协议
Sgb*tE) T agreement for the repayment of money 还款协议
U7mozHS,:9 agreement of reinsurance 再保险协议
PHg48Y"Nd Agricultural Bank of China 中国农业银行
et,GrL)l air passenger departure tax 飞机乘客离境税
/e\{
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
z!QDTIb airport tax 机场税
`;,Pb&W~ alcohol duty 酒精税
p_*M:P1Ma4 alienation 让与；让渡；转让
~d{.ng 4K alimony 生活费；赡养费
m^%|ZTrwN7 All Ordinaries Index [AOI] 所有普通股指数
? ]sM8Bd} all risks 全险；综合险
7fp(R&)1 All Sales Record for Stock Market 《股票市场成交报告》
,[p
T4G Allied Capital Resources Limited 新联财务有限公司
bok.j all-items index [Consumer Price Index] 总指数〔消费物价指数〕
kpw t]]e* allocation letter 拨款信件
|4) allocation of fund 分配款项；预留款项
>4m'tZ8 allocation of profit 利润分配；溢利分配
+,+vkpL-% allocation warrant 拨款令
WE}kTq allotment 分配；配股
;P &y,:<m: allotment notice 股份配售通知；配股通知
;T]d M fO allotment of shares 股份分配
5 v^yQ<70 allowable 可获宽免；免税的
`?*%$>W#" allowable business loss 可扣除的营业亏损
I|oT0y & allowable expenses 可扣税的支出
31^c z*V allowance 免税额；津贴；备抵；准备金
&WXY 'A= allowance for debts 债项的免税额
$V G*q allowance for depreciation by wear and tear 耗损折旧免税额
< [aDo%,A allowance for funeral expenses 殡殓费的免税额
qpoV]#iW allowance for inflation 为通货膨胀而预留的款项；通胀准备金
%x; x _ allowance for repairs and outgoings 修葺及支出方面的免税额
=M 6[URZ allowance to debtor 给债务人的津贴
r#PMy$7L alteration of capital 资本更改
"; [ iZ alternate trustee 候补受托人
87!C@XlK_ amalgamation 合并
U8#xgz@ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
&ej8mq"\ ambit of charges 征税范围；收费范围
3>ex5 amended valuation 经修订的估值
>$67 7 American Commodities Exchange 美国商品交易所
>t, M American Express Bank Limited 美国运通银行
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[ American Stock Exchange 美国证券交易所
c97{Pu amortization 摊销
uaw~ r2 amount due from banks 存放银行同业的款项
?[TfpAtQ` amount due from banks abroad 存放海外银行同业的款项
dCYCHHHF amount due from holding companies 控股公司欠款
9 A,Z|q/z5 amount due from local banks 存放本港银行同业的款项
dBsX*}C amount due to banks 银行同业的存款
{n3EGSP# amount due to banks abroad 海外银行同业的存款
uy _wp^ amount due to holding companies 控股公司存款
yZ]:y-1 amount due to local banks 本港银行同业的存款
RT /o$$ amount due to outport banks 外埠银行同业的存款
oq/G`{`\ amount for note issue 发行纸币的款额
$ aCd/& amount of bond 担保契据的款额
3H\w 2V amount of consideration 代价款额
3FSqd<t;D amount of contribution 供款数额
g3n'aD@'x amount of indebtedness 负债款额
iq#b#PYA amount of principal of the loan 贷款本金额
Y&H}xn amount of rates chargeable 应征差饷数额
2N #$X'8 amount of share capital 股本额
))D:8l@ amount of sums assured 承保款额
!"Yj|Nu6 amount of variation 变动幅度
g]@ (E amount of vote 拨款数额
iO /XhSD amount payable 应付款额
Zv]x'3J #Y amount receivable 应收款额
<>xJn{f0c Amsterdam Stock Exchange 阿姆斯特丹证券交易所
-L u)'+ analysis 分析
'z@ 0 ancillary risk 附属风险
Kr 'f- { annual account 周年帐目；周年帐目报表；年度决算；年结
c'6g*%2k annual accounting date 年结日期
'XQ`g CF= annual allowance 每年免税额；年积金；年度津贴；年津
in <(g@Zg annual balance 年度余额
$\o {_?}1 annual disposable income 每年可动用收入
DDT_kK; annual estimates 周年预算
m ~#! annual fee 年费
NvE}eA# annual general meeting 周年大会
UEs7''6RM annual growth rate 年增率；每年增长率
FLal}80.o: annual long-term supplement 长期个案每年补助金
~fl@ 2 annual pensionable emolument 可供计算退休金的年薪
_C BWb annual report 年报
,&PE6h n Annual Report on the Consumer Price Index 《消费物价指数年报》
V LsxdwHgb annual return 周年报表；周年申报表；每年报税表格
C,V%B Annual Return Rules 《周年报表规则》
7`vEe 'qz annual review of consumer prices 每年消费物价回顾
O-]mebTvw annual roll-forward basis 逐年延展方式
qs\2Z@; annual salary 年薪
!J1rRPV annual statement 年度报表；年度决算表
_cT h#t ^ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
:Eh\NOc_ O annuitant 年金受益人
0C<[9Dl.G8 annuity 年金
:a8 YV!X annuity contract 年金合约
OV2 -8ERS annuity on human life 人寿年金
t-
u VZ!`\ antecedent debt 先前的债项
(2ur5uk+ ante-dated cheque 倒填日期支票
#1c]PX anticipated expenditure 预期开支
vr#+0:| anticipated net profit 预期纯利
@Q&3L~K" anticipated revenue 预期收入
I
+5)Jau^S anti-inflation measure 反通货膨胀措施
)M=ioE8`h anti-inflationary stance 反通货膨胀立场
Dih6mTP{ apparent deficit 表面赤字
r?m+.fJ B apparent financial solvency 表面偿债能力
d\MLOXnLq; apparent partner 表面合伙人
N#V.1<Y application for personal assessment 个人入息课税申请书
m^' uipa\ application of fund 资金应用
lN,/3\B application to release as liquidator and to destruct the books of accounts and documents
5Dp#u 申请免除清盘人职务及毁灭帐簿与文件
=4uSFK_L appointed actuary 委任精算师
AIb2k appointed auditor 委任核数师；委任审计师
xX3'bsN appointed trustee 委任的受托人
OJT1d-5p appointer 委任人
[ =O/1T apportioned pro rata 按比例分摊
)}Q(Tl\$ apportionment 分配；分摊
"gd=J_Yw Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
NW~z&8L apportionment formula 分摊方程式
c,so`I3rI apportionment of estate duty 遗产税的分摊
u$%t)2+$4 appraisal 估价；评估
U<XSj#&8| appreciable growth 可观增长
~/NKw: appreciable impact 显着影响
ZZ QG?("S' appreciable increase 可观增长
i'd2[ A.7I appreciation 增值；升值
KKA~#iCk appreciation against other currencies 相对其他货币升值
| r
ue=QZ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Vc^HVyAx@n appreciation tax 增值税
_0+0#! J! appropriation 拨款；拨用；拨付
j R=s#X z appropriation account 拨款帐目
> 56>*BHD Appropriation Bill 拨款法案
x@mL $ appropriation-in-aid system 补助拨款办法
&aM7T_h8 approved assets 核准资产
GdB.4s^ approved basket stock 认可一篮子证券
ob+euCuJ approved budget 核准预算
f>'Y(dJ'W approved charitable donation 认可慈善捐款
01!s"wjf approved charitable institution 认可慈善机构
+% /s*EC'w approved currency 核准货币；认可货币
0CSv10Tg approved estimates 核准预算
Iff9'TE approved estimates of expenditure 核准开支预算
'c\iK=fl approved overseas insurer 核准海外保险人
I%|>2}-_U approved overseas trust company 核准海外信托公司
ntNI]~z& approved pooled investment fund 核准汇集投资基金
f}guv~K approved provident fund scheme 认可公积金计划
=U|N=/y#hJ approved provision 核准拨款
gTRF^knrY approved redeemable share 核准可赎回股份
N@B9
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r "$.4@gc approved retirement scheme 认可退休金计划
.xf<=ep approved subordinated loan 核准附属贷款
[c_|ob] arbitrage 套戥；套汇；套利
R+g z<H.Q arbitrageur 套戥者；套汇者
f3 `7tA arbitrary amount 临时款项
2Q;9G6 p arrangement 措施；安排；协定
V"cKJ;s arrears 欠款
A!1;}x arrears of pay 欠付薪酬
|t$Ma'P arrears of revenue 逾期未收税款；逾期未收的帐项
oYWR')8 g articles of association 组织章程；组织细则；组织章程细则
0G!] = Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
9rh}1eo7 ascertainment of profit 确定利润
</uO e.l>Q "Asia Clear" “亚洲结算系统”
>-&R47G Asia Commercial Bank Ltd. 亚洲商业银行有限公司
E .1J 2Ne Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
MX@IHc Asian Development Fund [ADF] 亚洲发展基金
>#ZUfm{k$ Asian dollar bond 亚洲美元债券
^
9!!;) Asian dollar market 亚洲美元市场
;lYHQQd!, Asian dollar rate 亚洲美元利率
P`r55@af4 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
d[rv1s>i Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
a >\vUv * asked price 沽盘；喊价；索价；卖方报价
Ym;*Y !~[ assessable income 应评税入息
cqxVAzb assessable loss 应评税亏损
UH7jP#W%= assessable profit 应评税利润
8[6o ( assessable value 应评税值
y
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Jk,; JQ assessed value 经评估价值
= k\ J< assessment 评税；评定；估价；评税单
:qC '$dO! assessment number 评税编号；估价编号
r1RG TEkD assessment of additional tax 补加税评税
1CLL%\V assessment of performance 业绩评估；实绩评价
s/089jlc Assessor 评税主任
<nEi<iAY>U asset price bubbles 资产价格泡沫
R $zH] asset-backed securities 具资产保证的证券
ybp -$e assets accretion 资产增值
-G6U$ assets and liabilities 资产与负债
Z"unF9`"1 assets betterment statement 资产递增表；资产改进表
g^zs,4pPU< assets lending 实物放款；有抵押贷款
}i!J/tJ)b assets of the company passing on the death 死者去世时转移的公司资产
0p89: I *0 assets pledged as security for liabilities 用作负债抵押的资产
UA|u U5 Q assets portfolio 资产投资组合
1}~(Yj@f% assets price 资产价格
4Qn$ 9D+? assets quality 资产质素
K98i[,rP assets realization 资产变现
YKQr,
Now assets refinancing arrangement 资产再集资安排
SwZA6R& assets securitization 资产证券化
Haqm^Ky$ assets situated outside Hong Kong 在香港以外地方的资产
LdJYE;k Ju assets stripping 削减资产；拆卖资产
:6$>_m=i assets value 资产值
6;b ~Ht assignee 承让人
]l8^KX' assignment 转让；转让书；转让契
kQ ]$ %Lk[ assignment of interest 权益转让
,@5I:X!rR assignment of letters patent and trade mark 专利证书及商标转让
v+9 9
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F2X0%te assignment right 转让权
RejQ5 'Neh assignor 转让人
bV/jfV"%E associate 有联系的人；有关连人士；相联者；合伙人；联系人
>LDhU%bH Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
?7{H|sI associate member 附属会员
eF2|Wjl``; associated body corporate 相联法人团体
qW b+r associated company 相联公司；联属公司
o.I6ulY8 associated corporation 相联法团
s.8{5jVG Association of Chartered Certified Accountants [ACCA] [United Kingdom]
:6%Z]t t 公认会计师公会〔英国〕
B7imV@< Association of Futures Exchange Brokers 香港期货经纪协会
s&j-\bOic9 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
=h l }.p association of underwriters 承保人组织
v$^Z6>v VI assumption of control 接管
NO :a; assurance 担保；保险；转易；转易书
{T].]7Z assurance of interest 权益的转易
D= 7c( at 19XX price 按一九ＸＸ年价格计算
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at a discount 按赔价计算；按贴水价格计算；打折扣
$ tl\UH7%2 at a premium 按溢价计算；按升水价格计算
F :a ILx at call 通知付款；按通知
W%\ C_ at constant market price 按固定市价计算
r7qh >JrO at constant price 按固定价格计算
3do)Vg4
at cost 按成本计算
|fo0 at current market price 按当时市价计算；按现时市价计算
}NB}"%2 at current price 按当时价格计算；按现时价格计算
B$Kn1 k at factor cost 按要素成本计算；按生产要素成本计算
"yW:\ at money-of-the-day price 按付款当日价格计算
7%sdtunf` at or better 按指定或较佳价位〔买卖指令〕
n0is\ZK 0 at par 按面值计算；平价
m)oJFF at sight 见票即付
[n}T|< at the close 按收市盘
4WK3.6GN at the opening 按开市盘
{5
sO attestation 见证；见证条款
$q 2D+_ at-the-money option 平价期权
c [5KG} attorney 受权人；受托代表人
)vxUT{; sH attornment 新拥有人承认书
A`R{ m 0A attributable profit 可归属利润
jm eRrnC} attributable share value 可归属股份价值
&iV {:)L Auckland Stock Exchange 奥克兰证券交易所
dUsx vho auction 拍卖
--DoB=5%8 auctioneer 拍卖商
?Q&yEGm( audit 审计；核数
xMBaVlEN Audit Commission 审计署
}1r m Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Ps<d('= 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
B/n[m@O audit review 帐目审查
V dn&c Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
IH"6? 9nd audited account 审计帐目；经审计的帐目
Nv"EV;$ audited annual account 经审计的周年帐目
)RcL/n audited balance sheet 经审计的资产负债表
]~3 U
auditor 核数师；核数主任；审计师
N;[>,0&z auditor's certificate 核数师证明书；审计师证明书
ccL~#c0P7 auditor's report 核数师报告；审计师报告
3'X.}>o Aussie bond 澳元债券
(P `3 @H austerity budget 紧缩预算
+U@<\kIF Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
ZzX~&95G Australia All Ordinaries Index 澳洲所有普通股票指数
n ? c]M Australian Dollar [AUD] 澳元
9HX =T% Australian Options Market 澳大利亚期权市场
0P]E 6hWgg Australian Securities Commission 澳洲证券事务监察委员会
wm^J;<T[ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
> +[&3u Australian Stock Exchange 澳大利亚证券交易所
2;?I>~ Austrian Schilling [ATS] 奥地利先令
)YqXRm authentication 认证；鉴证
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Ca authority to purchase 委托购买证；委购书
,`aq +K authorization 认可；核准；授权；授权书
^,]B@ t2 authorization by direction 指示授权
!* OJ.W& authorization by instruction 指令授权
.(WQYOMl0 authorization by warrant 令状授权
iy a "ky~H authorization of unit trust 单位信托的认可
m?&1yU9 authorized agent 指定代理人
Y &K;l_ authorized capital 法定资本
B2O} 1. authorized clerk 出市员
ki)#d'
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w[ ~ #av9 authorized financial institution 认可财务机构
6VhjJJ authorized fund 认可基金
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$ authorized fund house 获授权的基金公司；认可基金公司
+k>.Q0n%m authorized institution 认可机构
;{ [.Zu authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
9rA=pH%<>B authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
1u9LdkhnY authorized insurer 获授权保险人；获认可承保人
p "U, G
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yR\btx|e5~ authorized person 获授权人
S1?-I_t+] authorized representative 获授权代表
2J;kSh1,L authorized share capital 法定股本
M^]cM(swK5 automated quotation system 自动报价系统
x_dy~(* Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Nj 00W1 自动交易系统〔香港期货交易所有限公司〕
jt.3P automatic adjustment mechanism 自动调整机制
>orK';r< automatic adjustment system 自动调整系统
]i)j3 WDz] Automatic Clearing House 自动票据交换所
H_Qs Nf automatic exchange rates accumulation system 自动化汇率累集系统
P $-X)c$& Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
FeTL&$O automatic teller machine [ATM] 自动柜员机
nxl[d\ap+n autopay 自动转帐
eD#hpl available assets 可用资产
.?hP7;hhI available fiscal reserve 现存财政储备
jXMyPNT K available profit 可用利润
Ho
*AAg Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Dmu/RD5X: average 平均；平均数；海损
*~x/=.} average basic salary 平均基本薪金
0/ oyf]HR average consumer expenditure 平均消费开支；一般消费开支
9,"L^W8"k average cost 平均成本
,11H.E
Z average cost of land production 增辟土地平均成本
l
c '=mA average daily turnover 平均每日成交额
@Rw!'T average daily wage rate 平均每日工资率
,YMp<C average expenditure pattern 平均开支模式
- Zz $~$ average growth rate 平均增长率
Xqm::1(-( average net fixed assets 固定资产平均净值
.>IhN 5 average of relatives 相对价格平均数
MHC^8VL average price 平均价格
wg]j+r@ average propensity to consume 平均消费倾向；一般消费倾向
yYH 0v7vx+ average propensity to save 平均储蓄倾向；一般储蓄倾向
|x-S&- average rate 平均率
8M `#pN^ average revenue 平均收入；平均收益
HF.^ysI average stock 平均库存；平均存货
82DmG@"s2 average yearly rent 平均年租
KkE9KwZ]W avoidance of double taxation 避免双重课税
;/rX Qe1 avoidance of tax 避税
