A:
gdyP,zMD7 A share Ａ股；甲类股份
X3;|h93.a abatement of tax 减税；减扣免税额
or1D
6 *' ABN AMRO Bank N.V. 荷兰银行
&B5@\Hd; above-the-line expenditure 线上项目支出；经常预算支出
)6:nJ"j# above-the-line receipt 线上项目收入；经常预算收入
o w<.Dh ABSA Asia Limited 南非联合亚洲有限公司
]
6r r;S absolute change 绝对数值变更
y9L:2f\ absolute expenditure 实际开支
Wo+'j $k absolute guideline figure 绝对准则数字
rN%aP-sa< absolute interest 绝对权益
2Aq%;=+* absolute order of discharge 绝对破产解除令
X"qC&oZmf absolute profit margin 绝对利润幅度
!`%3?}mv, absolute value 实值；绝对值
VXtW{*{" absolutely vested interest 绝对既得权益
Iz<}>J B absorbed cost 已吸收成本；已分摊成本
IT_Fs|$ absorption 吸收；分摊；合并
5%n absorption rate 吸收率；摊配率；分摊率
@SV.F ACB Finance Limited 亚洲商业财务有限公司
i0-zGEMB. acceptable form of reciprocity 合理的互惠条件
8_@#5 acceptable rate 适当利率；适当汇率
hE"a ( i acceptance agreement 承兑协议
S MdQ,n1] acceptance for honour 参加承兑
am K.H" acceptor 承兑人；接受人；受票人
Fn~?Y N acceptor for honour 参加承兑人
_A %8oY S accident insurance 意外保险
>O:j.(*! Accident Insurance Association of Hong Kong 香港意外保险公会
N\OeWjA F accident insurance scheme 意外保险计划
}+8w accident year basis 意外年度基准
OJ:iQ accommodation 通融；贷款
I?mU _^no accommodation bill 通融票据；空头票据
v& GBu accommodation party 汇票代发人
Vg)] F+E account balance 帐户余额；帐户结余
3tlA! e account book 帐簿
7#B pGQJQ account collected in advance 预收款项
hw [G account current book 往来帐簿
K2glkGK account of after-acquired property 事后取得的财产报告
UlN+ account of defaulter 拖欠帐目
D20n'>ddg account payable 应付帐款
71?>~PnbH} account payee only [A/C payee only] 只可转帐；存入收款人帐户
b4 $-?f?V account receivable 应收帐款
{b^JH2,
account receivable report 应收帐款报表
420cJ{;A account statement 结单；帐单；会计财务报表
)J"Lne*" account title 帐户名称；会计科目
x xh(VQdg accountant's report 会计师报告
U`es
n?m! Accountant's Report Rules 会计师报告规则
g6kVHxh- accounting and auditing procedure 会计与审计程序；会计与核数程序
Nn],sEs Accounting Arrangements 《会计安排》
E}V8+f54S accounting basis 会计基础
BEkxH. accounting by Official Receiver 破产管理署署长呈交的帐目
]_yk,}88d Accounting Circular 《会计通告》
`4'['x accounting class 会计类别
NyTv~8A`) accounting date 记帐日期；会计结算日期
#Cda8)jl( accounting for money 款项核算
&?=UP4[oif Accounting Officer 会计主任
W^Jh'^E accounting period 会计报告期；会计期
5};Nv{km^2 accounting policy 会计政策；会计方针
)kSE5|:pi accounting practice 会计惯例
b=!G3wVw< accounting principle 会计准则
rQ^$)%uP accounting record 会计记录
p}j$p'D.RI accounting report 会计报告
DV(^h$1_ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
XO*62 >Ed Accounting Society of China 中国会计学会
JR1/\F<} accounting statement 会计报表
9:!<=r k accounting system 会计制度；会计系统
P7;=rSW accounting transaction 会计事项；帐务交易
(dxkDS-G accounting treatment 会计处理
(q!tI* } accounting year 会计年度
|7V:~MTkk& accretion 增值；添加
xA-O?s"CY accrual 应计项目；应累算数目
RSLM O8 accrual basis 应计制；权责发生制
Jp<Y2- accrual basis accounting 应计制会计；权责发生制会计
TM8WaH accrue 应累算；应计
t7#C&B accrued benefit 应累算利益
8lo /BGxS> accrued charges 应计费用
{]aB3 accrued cumulative preference share dividend 应累算的累积优先股股息
&n.7~C]R accrued expenses 应累算费用
\h DH81L accrued interest payable 应付利息；应计未付利息
n "'1. accrued interest receivable 应收利息；应计未收利息
p-H q\DP accrued right 累算权益
).0h4oHSj accruing profit 应累算的利润
R!i9N'gGG( accumulated fiscal reserve 累积财政储备
$:R"IqDG accumulated profit 累积利润；滚存溢利
\Ze"Hv accumulated reserve 累积储备
]e?cKC\" e accumulation of surplus income 累积收益盈余
MX-(;H acquired assets 既得资产
Q]7Rqs lz acquisition 收购；购置；取得
opK =Z acquisition cost 购置成本
Ldnw 1xy acquisition expenses 购置费用
H[ DrG6GA acquisition of 100% interest 收购全部股权
T.vkGB=QZ% acquisition of control 取得控制权
@3/.W + acquisition of fixed assets 购置固定资产
6@TGa%:G acquisition of shell “买壳”
GVT+c@Gx
acquisition price 收购价
*%^Vq act of God 天灾
_
13M acting partner 执事合伙人
UR bu=U active market 买卖活跃的市场；交投畅旺的市场；旺市
cNzn2-qv active partner 积极参与的合伙人
R&13P&:g active trading 交投活跃
v*+.;60_ actual circulation 实际流通
$0C1';=^} actual cost 实际成本
8}FZ1h2
4 actual expenditure 实际开支；实际支出
$okGqu8z.O actual income 实际入息；实际收入；实际收益
"=0#pH1o actual market 现货市场
Y4Hi<JWo actual price 现货价；实际价格
R ^Wed actual profit 实际利润
sEj?,1jk actual quotation 实盘；实际价位；实际报价
b$kCy Og actual year basis 按实际年度计算
ULq#2l actuals 实货
d>z?JD t actuarial investigation 精算调查
=6Dz<Lq actuarial principle 精算原则
Re3vW re actuarial report 精算师报告
1/>#L6VAZ Actuarial Society of Hong Kong 香港精算学会
'"{ IV actuarial valuation 精算师估值
_C3l 2v'I$ actuary 精算师
__\Tv>Y ad referendum agreement 暂定协议；有待覆核的协定
V 45\ .V ad valorem duty 从价税；按值征税
A+Nf]([ ad valorem duty system 从价税制
u:r'&#jb~@ ad valorem fee 从价费
1=x4m =wV ad valorem tariff 从价关税
A ^YHtJ additional allowance 额外免税额
i?uJ<BdU[ additional amount for unexpired risk 未过期风险的额外款额
SG1fu<Q6J additional assessable profit 补加应评税利润
X OQj?Q7)U additional assessment 补加评税
+~Ni7Dp] additional commitment 额外承担
Hf( d x\5 additional commitment vote 额外承担拨款
?Xscc mN additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
#!d@;= [\ additional dependent parent allowance 供养父母额外免税额
#M;Cw}p W additional provision 额外拨款
}R#YO $J7 additional stamp duty 附加印花税
<4,n6$E additional tax 补加税罚款；补加税款
L Of0_g/ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
f S50 adjudged bankrupt 被裁定破产
KUG\C\z6= adjudicated bankrupt 裁定破产人
l`x;Og>a adjudication fee 裁定费；评定印花税额手续费；评估契据费
irSdqa/ adjudication of bankruptcy 裁定破产；宣告破产
7@R;lOzL3 adjudication of insolvency 裁定无力偿还债务
! BD+H/A.{ adjusted actual 经调整的实数；调整后的实数
l$$N~F N adjusted current assets 经调整的流动资产；调整后的流动资产
VU7x w adjusted figure 经调整的数字；调整后的数额
Pa PQ|Pwz adjusted liabilities 经调整的负债；调整后的负债
]+O];*T adjusted loss 经调整的亏损；调整后的亏损
e;:~@cB,c 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
P+!j[X^ adjusted profit 经调整的利润；调整后的利润
&K@2kq, adjusted surplus 经调整的盈余额；调整后的盈余额
%zx=r n(K adjusted value 经调整的价值；调整后的价值
&?\ h[ 3 adjustment 调整；修订；理算〔保险〕
LJ K<Xen adjustment centre 调剂中心
=
8F /]8_ adjustment lag 调整过程的时间差距；调整时差
@[M5$," adjustment mechanism 调整机制
&]gw[
` adjustment of loss 亏损调整
1df }gG adjustment process 调整过程；调整程序
+$Q33@F5l adjustment range 调整幅度
E5.3wOE administered exchange rate 受管制汇率
LyM" Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
hC@oyC(4 administration expenses 行政费用
WyH2` xxX administration fee 手续费；行政费
$Yh7N5XH, administration in bankruptcy 破产管理
OHixOI$O administration order 遗产管理令
sr!m administrator 管理人；遗产管理人
*6%!i7kr administrator of the estate 遗产管理人
`RUOZ@r admission of debt 债项承认书
b&s "/Y89 admission of proof 接纳债权证明
Vt-D8J\A
0 advance 放贷款项；垫付款项；预支款项；预付款项
#Jt9U1WbF advance account 暂支帐目；预付款帐户
"'
g*_ advance compensation 预付补偿金
E"7 iU advance from shareholder 股东垫款
5tMp@$F\{[ advance pending reimbursement 预支以待日后付还
5/<?Y&x advanced economy 先进经济体系
vz VXRX advancement 预付；预付财产
zj.;O#hW advances warrant 垫款令
oTj9 /r advancing 贷出
Ay ZL( adverse balance 逆差
n gA&PU adverse exchange 逆汇
swv 1>52{ advertisement addressed to shareholders 在报章刊登的致股东通告
GaMiu! |, advice for collection 托收通知书
|I L..C advice of drawing 提款通知书；汇票通知书
MY1 1 5% advice of payment 付款通知
%dMq'j Advisory Committee [Securities and Futures Commission]
0q`n] NM 谘询委员会〔证券及期货事务监察委员会〕
.du FMJl Advisory Committee on Diversification 经济多元化谘询委员会
4 J3cQ;z affidavit 誓章；遗产申报誓章
X_Vj&{ affidavit of no receipt 述明无收款的誓章
O p^r }7 affiliate 联号；联营公司；附属公司
$OK}jSH*v) affiliated company 附属公司；联号；联营公司
jRP.Je@t affirmation [estate duty] 非宗教式宣誓〔遗产税〕
;`IZ&m $ affordability 负担能力
j #e^PK < African Development Bank [AfDB] 非洲开发银行
I_s4Pf[l after-acquired property 事后取得的财产
x}I'W?g after-hours dealing 市后交易
.c~`{j} after-tax profit 税后盈利；税后利润；税后溢利
Z'EX q. hk agency agreement 代理协议
{VqcZhqy/l agency expenses 代理机构的开支
_JZS;8WYR agency fee 代理费
L1;IXCc= Agency Law 《代理法》
9$F '*{8 agent 代理人；承销人
g7G=ga agent of company 公司代理人
R(Y4n w+Y- agent's fee 代理人费；经纪费
Jybx'vZj aggregate 总计；总数；总体数字
]i\C4* aggregate amount 总款额；总额
Gz)]1Z{%$ aggregate assets and liabilities 总体资产与负债
9l9h*P gt aggregate at constant price 按固定价格计算的总体数字
b d],fNgJ aggregate demand 总需求
^i}*$ZC72 aggregate gross position 总持仓量
|` gSk v aggregate limit 总限额
ajFSbi)l aggregate of salaries tax 合计薪俸税
!e*BQ3 aggregate performance 总体表现；总体业绩
^ s< p5V aggregate supply 总体供应
S EdNH.|I aggregate surplus 总盈余
7XLz Ewa aggregate total 整体总额
| ,k,X}gP aggregate value 总值；合计价值
?0HPd5=<v aggregated basis 合计基准
qE73M5L& aggregated net chargeable income 合计应课税入息实额
sr(f 9Vl aggregation 合并计算；合计；总和
0^htwec! aggregation of incomes of husband and wife 夫妇入息合并计算
wmu#@Hf/[h aggregation of property 财产的总和
o 'S& YD agio 差价；贴水
|ho|Kl `= Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
9
z_9yT Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
O+U9 p 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
C] {:>= K Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
<a_Q1 l 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Bd8 ,~8 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
oW]~\vp^0 《香港政府和大韩民国政府关于相互促进和保护投资协定》
h?H:r <
agreement for a settlement 授产协议
u'"VbW3u n agreement for assignment 转让协议
>W %tEc agreement for sale 售卖协议；买卖协议
>P*wK9 |( agreement for sale and purchase 买卖协议
tm27J8wPzV agreement for the payment of interest 支付利息协议
67zCil agreement for the repayment of money 还款协议
!Oj].
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agreement of reinsurance 再保险协议
T@c{ 5a Agricultural Bank of China 中国农业银行
H% c:f air passenger departure tax 飞机乘客离境税
`8$gaA* Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Z~O1$,Z airport tax 机场税
Aa^%_5 alcohol duty 酒精税
'{9nQ DgT alienation 让与；让渡；转让
1muB*
O alimony 生活费；赡养费
9L+dN%C All Ordinaries Index [AOI] 所有普通股指数
z& !n'N <C all risks 全险；综合险
(9bFIvMc All Sales Record for Stock Market 《股票市场成交报告》
bL>J0LWQ Allied Capital Resources Limited 新联财务有限公司
k!Y7 Rc{" all-items index [Consumer Price Index] 总指数〔消费物价指数〕
D,Ft*(|T allocation letter 拨款信件
zX+NhTTB allocation of fund 分配款项；预留款项
[43:E*\$ allocation of profit 利润分配；溢利分配
8RC7 Ei allocation warrant 拨款令
rOC2 S(m allotment 分配；配股
d\Q~L 3x allotment notice 股份配售通知；配股通知
9Yg= 4>#$ allotment of shares 股份分配
3=( Gb allowable 可获宽免；免税的
S i[:l allowable business loss 可扣除的营业亏损
FF]xwptrx allowable expenses 可扣税的支出
]mEY/)~7 allowance 免税额；津贴；备抵；准备金
M pZ
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5v:c@n allowance for depreciation by wear and tear 耗损折旧免税额
l*;Isz: allowance for funeral expenses 殡殓费的免税额
V@6,\1#`| allowance for inflation 为通货膨胀而预留的款项；通胀准备金
:sD/IM",}, allowance for repairs and outgoings 修葺及支出方面的免税额
8. 9T WsZ allowance to debtor 给债务人的津贴
A 1`y_
Aj alteration of capital 资本更改
=<nx [J alternate trustee 候补受托人
eq)8V x0 amalgamation 合并
A|!u`^p ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
|> mx*G ambit of charges 征税范围；收费范围
oZ% rzLH amended valuation 经修订的估值
biZwxP3 American Commodities Exchange 美国商品交易所
uh`W} n American Express Bank Limited 美国运通银行
e$krA!zN American Stock Exchange 美国证券交易所
8sm8L\- amortization 摊销
8 /3`rEW amount due from banks 存放银行同业的款项
fh rS7f'Zd amount due from banks abroad 存放海外银行同业的款项
|q&&"SpA amount due from holding companies 控股公司欠款
{%WQQs amount due from local banks 存放本港银行同业的款项
y8/
7@qw amount due to banks 银行同业的存款
!F3Y7 R amount due to banks abroad 海外银行同业的存款
tz0_S7h amount due to holding companies 控股公司存款
q.]>uBAQ? amount due to local banks 本港银行同业的存款
xE+Nz5F amount due to outport banks 外埠银行同业的存款
1t" amount for note issue 发行纸币的款额
<[9{Lg*D amount of bond 担保契据的款额
&6*X&]V!Z amount of consideration 代价款额
M~ =Bln 5 amount of contribution 供款数额
pa 1.+ ~) amount of indebtedness 负债款额
*$uj)*5, amount of principal of the loan 贷款本金额
+k=BD s amount of rates chargeable 应征差饷数额
W- 9?|ei amount of share capital 股本额
wBr$3: amount of sums assured 承保款额
iC]=S} amount of variation 变动幅度
FGzMbi<l#( amount of vote 拨款数额
6ybp Pls amount payable 应付款额
SF?Ublc! amount receivable 应收款额
u(W%snl Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Q2wEt
>0a analysis 分析
Y/\y"a ancillary risk 附属风险
Gt9(@USK annual account 周年帐目；周年帐目报表；年度决算；年结
m:EO}ws= annual accounting date 年结日期
*_Y{wNF * annual allowance 每年免税额；年积金；年度津贴；年津
*Mu X]JK annual balance 年度余额
>>}4b2U annual disposable income 每年可动用收入
:q6j {C( annual estimates 周年预算
kjW Y{7b! annual fee 年费
~&bn}
M>W annual general meeting 周年大会
FbxrB M annual growth rate 年增率；每年增长率
3f;W+^NY annual long-term supplement 长期个案每年补助金
J b.
V4 annual pensionable emolument 可供计算退休金的年薪
.L;M-`^ annual report 年报
)HPt(Ck Annual Report on the Consumer Price Index 《消费物价指数年报》
O6nCu annual return 周年报表；周年申报表；每年报税表格
[T 8BQ n! Annual Return Rules 《周年报表规则》
[ 0? *J<d annual review of consumer prices 每年消费物价回顾
<=m@Sg{ o annual roll-forward basis 逐年延展方式
ySyA!Z annual salary 年薪
@=@7Uu- annual statement 年度报表；年度决算表
-rC_8.u : Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
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E7>SQc~ annuitant 年金受益人
]xhZJ~"@u annuity 年金
5[^pU$Y annuity contract 年金合约
0Q\6GCzN\ annuity on human life 人寿年金
ANuIPF4NxP antecedent debt 先前的债项
["N{6d&Q ante-dated cheque 倒填日期支票
DI/yHs anticipated expenditure 预期开支
2"Oj*
; anticipated net profit 预期纯利
R $vo anticipated revenue 预期收入
XE/K|o^Hp anti-inflation measure 反通货膨胀措施
e;QPn( anti-inflationary stance 反通货膨胀立场
g\%vkK&I apparent deficit 表面赤字
`tmd' apparent financial solvency 表面偿债能力
& ,KxE(C apparent partner 表面合伙人
P)VysYb? application for personal assessment 个人入息课税申请书
JA .J~3 application of fund 资金应用
GwH p@_ > application to release as liquidator and to destruct the books of accounts and documents
KHK|Zu#k ' 申请免除清盘人职务及毁灭帐簿与文件
B]):$#{Rxl appointed actuary 委任精算师
r!DUsE appointed auditor 委任核数师；委任审计师
?V3kIb appointed trustee 委任的受托人
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: appointer 委任人
?f9@ apportioned pro rata 按比例分摊
&<Gs@UX~w apportionment 分配；分摊
(<|NerwD Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
X?p.U apportionment formula 分摊方程式
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apportionment of estate duty 遗产税的分摊
[QC|Kd^# appraisal 估价；评估
Ne6]?\ Z appreciable growth 可观增长
i,77F ! appreciable impact 显着影响
G}MJWf Hl appreciable increase 可观增长
7od6`k appreciation 增值；升值
W <W5ih,# appreciation against other currencies 相对其他货币升值
= !@5! appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Z?IwR appreciation tax 增值税
}3{ x G+, appropriation 拨款；拨用；拨付
a@>P?N~LA9 appropriation account 拨款帐目
8OYw72& Appropriation Bill 拨款法案
,!m][ appropriation-in-aid system 补助拨款办法
VeLuL:4I approved assets 核准资产
5Z2tTw'i approved basket stock 认可一篮子证券
.{pc5eUf approved budget 核准预算
"JHd F& approved charitable donation 认可慈善捐款
y'5
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g;|3n& approved currency 核准货币；认可货币
$)V_oQSqn approved estimates 核准预算
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6kvm approved estimates of expenditure 核准开支预算
2swHJ.d\ approved overseas insurer 核准海外保险人
!|SVRaS approved overseas trust company 核准海外信托公司
zcn> 4E) approved pooled investment fund 核准汇集投资基金
[;rty<Z^b approved provident fund scheme 认可公积金计划
/FP;Hsw% approved provision 核准拨款
L?W F[nF R approved redeemable share 核准可赎回股份
9e`.H0 approved regional stock 认可地区性证券
@Ido6Z7 approved retirement scheme 认可退休金计划
FCk4[qOp7 approved subordinated loan 核准附属贷款
sYt\3/yL' arbitrage 套戥；套汇；套利
$]{20" arbitrageur 套戥者；套汇者
_8-iO.T+2 arbitrary amount 临时款项
aGl*h" & arrangement 措施；安排；协定
yu<'-)T.? arrears 欠款
q HAZ )Tz arrears of pay 欠付薪酬
UJ}Xa&*H\ arrears of revenue 逾期未收税款；逾期未收的帐项
__F?iRrCM articles of association 组织章程；组织细则；组织章程细则
f3g#(1 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Z#J
cN quM ascertainment of profit 确定利润
RB\0o,mw4 "Asia Clear" “亚洲结算系统”
F(yx/W>Br_ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
7 wO0d/l_ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
3)? v Asian Development Fund [ADF] 亚洲发展基金
E[z8;A^: 0 Asian dollar bond 亚洲美元债券
mnZS](> Asian dollar market 亚洲美元市场
? iX1;c9 Asian dollar rate 亚洲美元利率
AGH7z Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
SO~]aFoYt Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
t *8k3" asked price 沽盘；喊价；索价；卖方报价
x_C#ALq9 assessable income 应评税入息
-zzM!1@ F assessable loss 应评税亏损
GzC=xXON assessable profit 应评税利润
$O+e+Y assessable value 应评税值
0%K/gd#S< assessed profit 估定利润
I3{koI assessed value 经评估价值
~If{`zWoC assessment 评税；评定；估价；评税单
u-31$z<<5} assessment number 评税编号；估价编号
e:h(, assessment of additional tax 补加税评税
POnI&y] assessment of performance 业绩评估；实绩评价
lbRm( W( Assessor 评税主任
GaD]qeS-K asset price bubbles 资产价格泡沫
`u. /2]n asset-backed securities 具资产保证的证券
Ca&p;K9FR assets accretion 资产增值
#P)7b,3pe assets and liabilities 资产与负债
gwf *M3( assets betterment statement 资产递增表；资产改进表
v7V.,^6+ assets lending 实物放款；有抵押贷款
|Lq - vs? assets of the company passing on the death 死者去世时转移的公司资产
/~4wM#Yi8 assets pledged as security for liabilities 用作负债抵押的资产
m]Sv>| assets portfolio 资产投资组合
R5 y+bMZ assets price 资产价格
v(ATbY75 assets quality 资产质素
3?}W0dZ$d assets realization 资产变现
X5(S+;v"^ assets refinancing arrangement 资产再集资安排
r]C`# assets securitization 资产证券化
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F5 assets situated outside Hong Kong 在香港以外地方的资产
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) QNV assets stripping 削减资产；拆卖资产
I T.'`!T assets value 资产值
E(0(q# n assignee 承让人
OG M 9e! assignment 转让；转让书；转让契
eH* u,/ assignment of interest 权益转让
d %"?^e assignment of letters patent and trade mark 专利证书及商标转让
:;w b{q$O assignment of property 物业转让；物业转让书
!Q`vOVSUD assignment right 转让权
}G:5P3f assignor 转让人
+cDz`)N,, associate 有联系的人；有关连人士；相联者；合伙人；联系人
^kS44pr\Q Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
R)%1GG4 associate member 附属会员
uV\ _j3,2 associated body corporate 相联法人团体
d1MVhE associated company 相联公司；联属公司
$' 9b,- e associated corporation 相联法团
BFCF+hU^6R Association of Chartered Certified Accountants [ACCA] [United Kingdom]
w&M)ws;$ 公认会计师公会〔英国〕
rm-6A z V Association of Futures Exchange Brokers 香港期货经纪协会
^G(/;c*= Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
G k.;<d association of underwriters 承保人组织
Xv` c@n ) assumption of control 接管
Oy @vh>RY assurance 担保；保险；转易；转易书
=<_ei|ME assurance of interest 权益的转易
~7N>tj B at 19XX price 按一九ＸＸ年价格计算
Ik9 2='Z at a discount 按赔价计算；按贴水价格计算；打折扣
dIOj]5H3F at a premium 按溢价计算；按升水价格计算
a ]P S ` at call 通知付款；按通知
Jkc1ih`^ at constant market price 按固定市价计算
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@; at constant price 按固定价格计算
?pT\F t V at cost 按成本计算
d/Sx+1
"{T at current market price 按当时市价计算；按现时市价计算
3$R^tY2UU at current price 按当时价格计算；按现时价格计算
v {R:F at factor cost 按要素成本计算；按生产要素成本计算
q{rc[ s? at money-of-the-day price 按付款当日价格计算
$] js0 )> at or better 按指定或较佳价位〔买卖指令〕
\X'{ e e at par 按面值计算；平价
a"!D @a at sight 见票即付
?\HXYC i0r at the close 按收市盘
7R$]BY= at the opening 按开市盘
O_PKS$sz{ attestation 见证；见证条款
2Z ?
N at-the-money option 平价期权
dM A"% R attorney 受权人；受托代表人
~}SOd<n)| attornment 新拥有人承认书
UUxDW3K attributable profit 可归属利润
..ig jc#UF attributable share value 可归属股份价值
N"i'[!H% Auckland Stock Exchange 奥克兰证券交易所
aZe[Nos auction 拍卖
yM3]<~m auctioneer 拍卖商
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'@ audit 审计；核数
2 |fN*Wm Audit Commission 审计署
(HHVup1f Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
-?8;-h, h 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
(I bT5 audit review 帐目审查
W^c> (d</ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
> 5i(U_`l audited account 审计帐目；经审计的帐目
z Uw9 audited annual account 经审计的周年帐目
=xs{Ov= audited balance sheet 经审计的资产负债表
+OUYQM mM auditor 核数师；核数主任；审计师
[WOLUb auditor's certificate 核数师证明书；审计师证明书
0FDfB; auditor's report 核数师报告；审计师报告
a\wpJ|3{=T Aussie bond 澳元债券
u 1?1x austerity budget 紧缩预算
hL\g I(B Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
MTKd:.J6 Australia All Ordinaries Index 澳洲所有普通股票指数
]}g ;q*!J Australian Dollar [AUD] 澳元
+["t@Q4IQ Australian Options Market 澳大利亚期权市场
&{s`=IeN Australian Securities Commission 澳洲证券事务监察委员会
x 5Sc+5?* Australian Society of Certified Practising Accountants 澳洲执业会计师公会
0 ] v:Ix Australian Stock Exchange 澳大利亚证券交易所
erG;M! 9\ Austrian Schilling [ATS] 奥地利先令
0G(T'Z1 authentication 认证；鉴证
);LkEXC_' authority to purchase 委托购买证；委购书
1U"Fk3 authorization 认可；核准；授权；授权书
pGZ I697 authorization by direction 指示授权
t~xp& LQiY authorization by instruction 指令授权
[:HT=LX3 authorization by warrant 令状授权
VQ{.Ls2`Z authorization of unit trust 单位信托的认可
=6mnXpM. authorized agent 指定代理人
>L#H E authorized capital 法定资本
\O"EK~x}/ authorized clerk 出市员
P1f?'i ?J authorized dealer 认可交易商
R< }Yf[T Q authorized financial institution 认可财务机构
|%F[.9Dp authorized fund 认可基金
U]!D=+ authorized fund house 获授权的基金公司；认可基金公司
t83n` L C authorized institution 认可机构
8:j8> K*6 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
u S$:J:Drx authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
$-dz1} authorized insurer 获授权保险人；获认可承保人
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`+~@VZ3m authorized person 获授权人
\ 9T;-] authorized representative 获授权代表
OzFA>FK0f; authorized share capital 法定股本
WJG& `PP automated quotation system 自动报价系统
L< MIl[z7 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
EwSE;R - 自动交易系统〔香港期货交易所有限公司〕
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}DCy23 automatic adjustment mechanism 自动调整机制
:*wnO;eN automatic adjustment system 自动调整系统
jk0Ja@8PK Automatic Clearing House 自动票据交换所
C 0\A automatic exchange rates accumulation system 自动化汇率累集系统
AiXxn'&i Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
P^-tGo! automatic teller machine [ATM] 自动柜员机
SwESDo) autopay 自动转帐
0K -jF5i$` available assets 可用资产
3P1OyB available fiscal reserve 现存财政储备
Y4PB&pZ$O2 available profit 可用利润
90%alG 1>y Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
)v!>U<eprD average 平均；平均数；海损
D`=hP( y^ average basic salary 平均基本薪金
QI@!QU$K& average consumer expenditure 平均消费开支；一般消费开支
`P&L. m]| average cost 平均成本
s=lk K / [ average cost of land production 增辟土地平均成本
d #@N2 average daily turnover 平均每日成交额
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average daily wage rate 平均每日工资率
e[t +pnRh average expenditure pattern 平均开支模式
6 x*u S~' average growth rate 平均增长率
pn 6 e{ average net fixed assets 固定资产平均净值
Hu
.e@7 average of relatives 相对价格平均数
/J8'mCuC. average price 平均价格
U?u0|Y+ average propensity to consume 平均消费倾向；一般消费倾向
e Mf+b; ~R average propensity to save 平均储蓄倾向；一般储蓄倾向
;!(.hCHvr average rate 平均率
;J3az` average revenue 平均收入；平均收益
IrU}%ZVV average stock 平均库存；平均存货
x\vb@!BZ average yearly rent 平均年租
W q!n8O1 avoidance of double taxation 避免双重课税
kve{CO* avoidance of tax 避税
