A:
RH<C:!F^ A share Ａ股；甲类股份
=Y5*J# abatement of tax 减税；减扣免税额
|Vc:o_n7 ABN AMRO Bank N.V. 荷兰银行
G$
Ii above-the-line expenditure 线上项目支出；经常预算支出
zyFbu=d|O: above-the-line receipt 线上项目收入；经常预算收入
EB>rY ABSA Asia Limited 南非联合亚洲有限公司
/J'dG% absolute change 绝对数值变更
3yIC@>&y(8 absolute expenditure 实际开支
0 }aw 9g absolute guideline figure 绝对准则数字
a<{+
J U5 absolute interest 绝对权益
cH $Sk absolute order of discharge 绝对破产解除令
;AgXl%Q absolute profit margin 绝对利润幅度
h2edA#bub absolute value 实值；绝对值
V~qlg1h absolutely vested interest 绝对既得权益
V %Rz(a+c absorbed cost 已吸收成本；已分摊成本
UkBr4{+aE absorption 吸收；分摊；合并
a tWAhN absorption rate 吸收率；摊配率；分摊率
'^.}5be& ACB Finance Limited 亚洲商业财务有限公司
(#k2S-5 acceptable form of reciprocity 合理的互惠条件
?\Z-3l% M acceptable rate 适当利率；适当汇率
Oo 95\Yf$N acceptance agreement 承兑协议
as| MB
( acceptance for honour 参加承兑
xo*[
g`N acceptor 承兑人；接受人；受票人
%O3 r>o= acceptor for honour 参加承兑人
3:WXrOl accident insurance 意外保险
})}-K7v1+ Accident Insurance Association of Hong Kong 香港意外保险公会
sp$W=Wu7 accident insurance scheme 意外保险计划
:j0r~*z- accident year basis 意外年度基准
nLjo3yvV.. accommodation 通融；贷款
!ZlNPPrq} accommodation bill 通融票据；空头票据
rhe;j/ /` accommodation party 汇票代发人
L1E\^) account balance 帐户余额；帐户结余
YG6K vc6T account book 帐簿
ua
vv account collected in advance 预收款项
I~>L4~g) account current book 往来帐簿
,*@6NK,. account of after-acquired property 事后取得的财产报告
hkL[hD account of defaulter 拖欠帐目
o$DJL11E account payable 应付帐款
(P N!k0 Y account payee only [A/C payee only] 只可转帐；存入收款人帐户
1JoRP~mMxa account receivable 应收帐款
URD<KIN> account receivable report 应收帐款报表
i;$'haK< account statement 结单；帐单；会计财务报表
,fwN_+5 account title 帐户名称；会计科目
yegT KoY accountant's report 会计师报告
- *E K-j Accountant's Report Rules 会计师报告规则
glppb$oB\ accounting and auditing procedure 会计与审计程序；会计与核数程序
nP >*0Fq Accounting Arrangements 《会计安排》
bh1WD _ accounting basis 会计基础
^KJIT3J(# accounting by Official Receiver 破产管理署署长呈交的帐目
6"W~%FSJX Accounting Circular 《会计通告》
w(9.{zF|vQ accounting class 会计类别
81|Xg5g)b accounting date 记帐日期；会计结算日期
)5j%." accounting for money 款项核算
&` u<KKF6 Accounting Officer 会计主任
4yH=dl4=44 accounting period 会计报告期；会计期
, ]'?Gd accounting policy 会计政策；会计方针
_azg
0.) accounting practice 会计惯例
YQ _3[[xT accounting principle 会计准则
rnVh
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?1(' s0s\, accounting report 会计报告
D/Y .'P:j Accounting Services Branch [Treasury] 会计事务部〔库务署〕
rQbL86+ Accounting Society of China 中国会计学会
,"u-V<>6O accounting statement 会计报表
j# b?P=|l accounting system 会计制度；会计系统
DH_Mll > accounting transaction 会计事项；帐务交易
!0~$u3[b accounting treatment 会计处理
d\dt}&S 5 accounting year 会计年度
XnQo0
R.PW accretion 增值；添加
} 06
accrual 应计项目；应累算数目
_n(NPFV accrual basis 应计制；权责发生制
vvLm9Tw accrual basis accounting 应计制会计；权责发生制会计
% zs 1v] accrue 应累算；应计
Dm6}$v'0 accrued benefit 应累算利益
pI
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p
IXBJk accrued cumulative preference share dividend 应累算的累积优先股股息
qD O4 &NO accrued expenses 应累算费用
+'?p $@d accrued interest payable 应付利息；应计未付利息
FG-w7a2mn accrued interest receivable 应收利息；应计未收利息
Gv}*T w $ accrued right 累算权益
oQ 5g0(J~ accruing profit 应累算的利润
m El*{] accumulated fiscal reserve 累积财政储备
a $g4 )0eS accumulated profit 累积利润；滚存溢利
0CxQ@~ttl accumulated reserve 累积储备
-L6 rXQV@j accumulation of surplus income 累积收益盈余
o*\kg+8 acquired assets 既得资产
hq/\'Z&!+P acquisition 收购；购置；取得
})Rmu."\ acquisition cost 购置成本
50(/LV1 acquisition expenses 购置费用
[SgP1>M acquisition of 100% interest 收购全部股权
pc5-'; n acquisition of control 取得控制权
LQ?J
r>4 acquisition of fixed assets 购置固定资产
0yXUVKq3 acquisition of shell “买壳”
(j+C&*u acquisition price 收购价
,*r"cmz act of God 天灾
BUv;BzyV
acting partner 执事合伙人
%lV&QQa active market 买卖活跃的市场；交投畅旺的市场；旺市
/g712\?M 4 active partner 积极参与的合伙人
f
5_n2 active trading 交投活跃
Lm9y!>1"O actual circulation 实际流通
xUPM-eF= actual cost 实际成本
iqghcY) actual expenditure 实际开支；实际支出
-[v:1\Vv actual income 实际入息；实际收入；实际收益
qJFBdJU (1 actual market 现货市场
Fm{Ri=X<: actual price 现货价；实际价格
X(1nAeQ actual profit 实际利润
h/`OG>./ actual quotation 实盘；实际价位；实际报价
}+QgRGQ actual year basis 按实际年度计算
yEtSyb~GK actuals 实货
n
w @cAv actuarial investigation 精算调查
'+Dn~8Y+9 actuarial principle 精算原则
\rcbt6H
actuarial report 精算师报告
UM o =bs Actuarial Society of Hong Kong 香港精算学会
x' ; 6 actuarial valuation 精算师估值
6CLrP}
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i=reJ(y- ad referendum agreement 暂定协议；有待覆核的协定
,|"tLN *m ad valorem duty 从价税；按值征税
r `i<XGPJ% ad valorem duty system 从价税制
Mvrc[s+o ad valorem fee 从价费
$B*E k>EK ad valorem tariff 从价关税
P`5@$1CJ additional allowance 额外免税额
9]VUQl9gh additional amount for unexpired risk 未过期风险的额外款额
[U]*OQH` e additional assessable profit 补加应评税利润
K-)_ 1 additional assessment 补加评税
#DwTm~V0" additional commitment 额外承担
%U)/>Z additional commitment vote 额外承担拨款
z* YkD"]B additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
g[44YrRD additional dependent parent allowance 供养父母额外免税额
RhnSQe additional provision 额外拨款
@ I LG3" additional stamp duty 附加印花税
@YMef `T: additional tax 补加税罚款；补加税款
,4jkTQ*@2 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
*pk*ijdB adjudged bankrupt 被裁定破产
X + *@ adjudicated bankrupt 裁定破产人
/lx\9 S| adjudication fee 裁定费；评定印花税额手续费；评估契据费
4VSlgoz adjudication of bankruptcy 裁定破产；宣告破产
R(kr@hM adjudication of insolvency 裁定无力偿还债务
:f ybH)* adjusted actual 经调整的实数；调整后的实数
W @`Nn*S adjusted current assets 经调整的流动资产；调整后的流动资产
XN5EZ# adjusted figure 经调整的数字；调整后的数额
h$ D Fp adjusted liabilities 经调整的负债；调整后的负债
'49&qO5B adjusted loss 经调整的亏损；调整后的亏损
V2,54YE 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
b>hNkVI adjusted profit 经调整的利润；调整后的利润
`Ff3H$_* adjusted surplus 经调整的盈余额；调整后的盈余额
>:Na^ +c adjusted value 经调整的价值；调整后的价值
G`8g I)$u adjustment 调整；修订；理算〔保险〕
'LpJ: Th adjustment centre 调剂中心
#g MMh B= adjustment lag 调整过程的时间差距；调整时差
>t)vQ&:;u adjustment mechanism 调整机制
(#BkL:dg adjustment of loss 亏损调整
V'#dY~E-P adjustment process 调整过程；调整程序
Mhm3u adjustment range 调整幅度
l{>fma]7 administered exchange rate 受管制汇率
Sf
B+;i'D Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
?FVX &{{V administration expenses 行政费用
^G[xQcM73 administration fee 手续费；行政费
)y\^5>p[ administration in bankruptcy 破产管理
C~ t?< administration order 遗产管理令
TUIj-HSe administrator 管理人；遗产管理人
8 1eDN6
M\ administrator of the estate 遗产管理人
A0 7g@3n admission of debt 债项承认书
$HF. 02{| admission of proof 接纳债权证明
C< ?}?h hb advance 放贷款项；垫付款项；预支款项；预付款项
~YA*
RCe advance account 暂支帐目；预付款帐户
-$f~V\M advance compensation 预付补偿金
<gF=$u|}3[ advance from shareholder 股东垫款
VLC<ju! advance pending reimbursement 预支以待日后付还
<k<K"{ advanced economy 先进经济体系
X^ckTIdR advancement 预付；预付财产
T6h-E^Z advances warrant 垫款令
{e\Pd!D?| advancing 贷出
<nlZ ?~%} adverse balance 逆差
u?5 d%]* adverse exchange 逆汇
{STOWuY advertisement addressed to shareholders 在报章刊登的致股东通告
&E0L7?l advice for collection 托收通知书
>J[Bf9)> advice of drawing 提款通知书；汇票通知书
k"D6Vyy` advice of payment 付款通知
5LdVcXf Advisory Committee [Securities and Futures Commission]
BZejqDr * 谘询委员会〔证券及期货事务监察委员会〕
lffp\v{ w Advisory Committee on Diversification 经济多元化谘询委员会
mbB,j~;^6H affidavit 誓章；遗产申报誓章
&[:MTK?x! affidavit of no receipt 述明无收款的誓章
W2/FGJD affiliate 联号；联营公司；附属公司
d0Xb?-
}3M affiliated company 附属公司；联号；联营公司
vQ/}E@?u affirmation [estate duty] 非宗教式宣誓〔遗产税〕
^]l^q'?>: affordability 负担能力
b&[9m\AX` African Development Bank [AfDB] 非洲开发银行
E9z^# @s after-acquired property 事后取得的财产
kP~'C'5Ys after-hours dealing 市后交易
9qN4f8 R after-tax profit 税后盈利；税后利润；税后溢利
Lh3>xZy"-z agency agreement 代理协议
_a1 =? agency expenses 代理机构的开支
`q|&;wP. agency fee 代理费
?T=] ?[ Agency Law 《代理法》
Ats i}zTR\ agent 代理人；承销人
?3X! agent of company 公司代理人
N1,=5P$ agent's fee 代理人费；经纪费
_nu,ks+ aggregate 总计；总数；总体数字
F}3<q aggregate amount 总款额；总额
pm$2*!1F( aggregate assets and liabilities 总体资产与负债
sq T BlP aggregate at constant price 按固定价格计算的总体数字
\$:KfN>WY aggregate demand 总需求
f0p+l -iEv aggregate gross position 总持仓量
>2h|$6iWP aggregate limit 总限额
GslUN% UJr aggregate of salaries tax 合计薪俸税
b ~DtaGh aggregate performance 总体表现；总体业绩
h/~:}Bof aggregate supply 总体供应
"hwg";Z$n aggregate surplus 总盈余
?_mcg8A@@* aggregate total 整体总额
=B4,H=7Spf aggregate value 总值；合计价值
W}m-5L aggregated basis 合计基准
s2f9 5<B aggregated net chargeable income 合计应课税入息实额
/2}o:vLj aggregation 合并计算；合计；总和
~3byAL aggregation of incomes of husband and wife 夫妇入息合并计算
r @ C2zF7 aggregation of property 财产的总和
&y`
MDyXz agio 差价；贴水
^0"^Xk* 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》
3t<XbHF9 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
0dS}p d">k 《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》
k. bzh. Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
s ^NO( 《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》
| GuIp8~ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
is=sV:j: 《香港政府和大韩民国政府关于相互促进和保护投资协定》
f[ ,9WkC agreement for a settlement 授产协议
fw>@:m_bK agreement for assignment 转让协议
*M5 : \+ agreement for sale 售卖协议；买卖协议
bqug o agreement for sale and purchase 买卖协议
k=w;jX&;` agreement for the payment of interest 支付利息协议
iku8T*&uc agreement for the repayment of money 还款协议
{\-rZb==F2 agreement of reinsurance 再保险协议
49f- u Agricultural Bank of China 中国农业银行
o(xRq;i air passenger departure tax 飞机乘客离境税
[8*Ovd Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
n}== airport tax 机场税
(]7*Kq alcohol duty 酒精税
w X}N=== alienation 让与；让渡；转让
dz/'
m 7 alimony 生活费；赡养费
CU =}]Y All Ordinaries Index [AOI] 所有普通股指数
\ )'nxFKqV all risks 全险；综合险
-q7A\8C All Sales Record for Stock Market 《股票市场成交报告》
QS2J271E} Allied Capital Resources Limited 新联财务有限公司
%M8Egr 2|0 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
8r[ZGUV allocation letter 拨款信件
H+ra w/" allocation of fund 分配款项；预留款项
@rs(`4QEh allocation of profit 利润分配；溢利分配
%bf+Y7m allocation warrant 拨款令
f.V; Hl, allotment 分配；配股
a] :tn:q allotment notice 股份配售通知；配股通知
& pwSd allotment of shares 股份分配
8f>=.O*) allowable 可获宽免；免税的
}*Qd] \fy allowable business loss 可扣除的营业亏损
y e!Bfz> allowable expenses 可扣税的支出
g-'y_ '%0G allowance 免税额；津贴；备抵；准备金
a2W}Wb+ allowance for debts 债项的免税额
#1R_*
U h allowance for depreciation by wear and tear 耗损折旧免税额
fs4pAB #F allowance for funeral expenses 殡殓费的免税额
3nuf 3) allowance for inflation 为通货膨胀而预留的款项；通胀准备金
xw: v|( allowance for repairs and outgoings 修葺及支出方面的免税额
~ `2w
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D^Dm, - alteration of capital 资本更改
Wd4f Iegk alternate trustee 候补受托人
-oq!zi4: amalgamation 合并
j&E4|g ( ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
&_FNDJ>MCk ambit of charges 征税范围；收费范围
KtJE amended valuation 经修订的估值
>(z{1'f{ American Commodities Exchange 美国商品交易所
ulFU( % & American Express Bank Limited 美国运通银行
1!/+~J[# American Stock Exchange 美国证券交易所
ANSv ZqKh amortization 摊销
XuJwZN!( amount due from banks 存放银行同业的款项
47I:o9E amount due from banks abroad 存放海外银行同业的款项
d$ Mk amount due from holding companies 控股公司欠款
:NU-C!eT amount due from local banks 存放本港银行同业的款项
"FQh^+ amount due to banks 银行同业的存款
wo2^,Y2z+ amount due to banks abroad 海外银行同业的存款
Ff>Y<7CQ
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qx
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ub6\m=Y7 amount due to outport banks 外埠银行同业的存款
)uf Hk amount for note issue 发行纸币的款额
T Uhp amount of bond 担保契据的款额
n ! qm amount of consideration 代价款额
]6OrL
TmP amount of contribution 供款数额
j5z, l amount of indebtedness 负债款额
nR/; uTTz amount of principal of the loan 贷款本金额
AX**q$ 'R amount of rates chargeable 应征差饷数额
Af=% 5% amount of share capital 股本额
B0=:A amount of sums assured 承保款额
y- k?_$ M amount of variation 变动幅度
^FgNg'"[3 amount of vote 拨款数额
c Yx=8~- amount payable 应付款额
!N$4.slr<p amount receivable 应收款额
+Smv<^bW Amsterdam Stock Exchange 阿姆斯特丹证券交易所
a2/r$Tgm analysis 分析
P@9>4}r$ ancillary risk 附属风险
&o"Hb=k< annual account 周年帐目；周年帐目报表；年度决算；年结
+lJuF/sS8m annual accounting date 年结日期
d!8q+FI annual allowance 每年免税额；年积金；年度津贴；年津
|L;'In annual balance 年度余额
=)M 8>>l annual disposable income 每年可动用收入
&Wd,l$P<O annual estimates 周年预算
2DQ'h}BI annual fee 年费
Y@eHp-[ annual general meeting 周年大会
6?*iIA$b annual growth rate 年增率；每年增长率
k6JB%m\E annual long-term supplement 长期个案每年补助金
C *Ws6s>+z annual pensionable emolument 可供计算退休金的年薪
vlIdi@V annual report 年报
';aPoaO % Annual Report on the Consumer Price Index 《消费物价指数年报》
?P`wLS^; annual return 周年报表；周年申报表；每年报税表格
vCH >Fj"7 Annual Return Rules 《周年报表规则》
74gU 4 T annual review of consumer prices 每年消费物价回顾
%h|z) annual roll-forward basis 逐年延展方式
sbK 0OA annual salary 年薪
6FEtq,;0w annual statement 年度报表；年度决算表
DDAqg x 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
5mS Xf"R^ annuitant 年金受益人
jv2l_ annuity 年金
83R"!w18 annuity contract 年金合约
A X'(xb, annuity on human life 人寿年金
nt;A7pI` antecedent debt 先前的债项
\!cqeg*53 ante-dated cheque 倒填日期支票
:\80*[=;Z anticipated expenditure 预期开支
IR/0gP anticipated net profit 预期纯利
Ce 5
}+A} anticipated revenue 预期收入
CW BsiL
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1pzU=!R?-O anti-inflationary stance 反通货膨胀立场
00;=6q]TA apparent deficit 表面赤字
rcI(6P <* apparent financial solvency 表面偿债能力
Z?nM t apparent partner 表面合伙人
ZLL0 6p application for personal assessment 个人入息课税申请书
~-M7 application of fund 资金应用
{ +C>^b application to release as liquidator and to destruct the books of accounts and documents
$%1[<}< 申请免除清盘人职务及毁灭帐簿与文件
4 2m`7uQ appointed actuary 委任精算师
K03a@: appointed auditor 委任核数师；委任审计师
$ ~D`-+J appointed trustee 委任的受托人
^S< Z'S appointer 委任人
vO0ql apportioned pro rata 按比例分摊
;U2 0g:K apportionment 分配；分摊
"sg$[)I3n Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
k ,<L#?,a apportionment formula 分摊方程式
1Eg}qU,: apportionment of estate duty 遗产税的分摊
+,|-4U@dl appraisal 估价；评估
i6X/`XW' appreciable growth 可观增长
E#HO0 ]S appreciable impact 显着影响
*f4KmiQ~ % appreciable increase 可观增长
~!:F'}bj appreciation 增值；升值
l,v :[N appreciation against other currencies 相对其他货币升值
Nju7!yVM_ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
@Rx/]wyH appreciation tax 增值税
8tdUnh%/ appropriation 拨款；拨用；拨付
1/&j'B appropriation account 拨款帐目
.Zwn{SMtu Appropriation Bill 拨款法案
]AHUo;(f% appropriation-in-aid system 补助拨款办法
Tl=vgs1 approved assets 核准资产
5m Fi)0={y approved basket stock 认可一篮子证券
*g=*}2 approved budget 核准预算
C&5T;=<jKO approved charitable donation 认可慈善捐款
@8CD@SDv approved charitable institution 认可慈善机构
qA"?5 j32 approved currency 核准货币；认可货币
}XXE
hOO approved estimates 核准预算
Lqch~@E&%# approved estimates of expenditure 核准开支预算
lZ.," F@ approved overseas insurer 核准海外保险人
G4RsH/ approved overseas trust company 核准海外信托公司
,U2D &{@ approved pooled investment fund 核准汇集投资基金
@C!q S7k) approved provident fund scheme 认可公积金计划
-_314j=`/ approved provision 核准拨款
1i>)@{P&BN approved redeemable share 核准可赎回股份
xeHu-J!P approved regional stock 认可地区性证券
$K,aLcu approved retirement scheme 认可退休金计划
P{qn@: approved subordinated loan 核准附属贷款
Iy,)>V%iZV arbitrage 套戥；套汇；套利
6C3y+@9 arbitrageur 套戥者；套汇者
Awr]@%I arbitrary amount 临时款项
)b-G2< kb arrangement 措施；安排；协定
~z'0~3 arrears 欠款
K^> qn,]H' arrears of pay 欠付薪酬
my} P\r. arrears of revenue 逾期未收税款；逾期未收的帐项
PAc~p8S articles of association 组织章程；组织细则；组织章程细则
,2cw9?< Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
*Z0}0<
D@Z ascertainment of profit 确定利润
3{c&%F~! "Asia Clear" “亚洲结算系统”
,J~1~fg89 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
xp &I~YPH Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
A9R}74e4g Asian Development Fund [ADF] 亚洲发展基金
sV+>(c-$ Asian dollar bond 亚洲美元债券
r;'!qwr Asian dollar market 亚洲美元市场
z^b\hR Asian dollar rate 亚洲美元利率
S_QDYnF)` Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
gTq-\k( Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
<T}#>xHs3 asked price 沽盘；喊价；索价；卖方报价
ECSC,o J assessable income 应评税入息
3dM6z OK assessable loss 应评税亏损
IR>K ka(B assessable profit 应评税利润
mrbIoN==` assessable value 应评税值
EtL= _D- assessed profit 估定利润
cK258mY assessed value 经评估价值
MVj@0W33m assessment 评税；评定；估价；评税单
'|cuVxcE55 assessment number 评税编号；估价编号
i3~!ofTb assessment of additional tax 补加税评税
t"L:3<U7 assessment of performance 业绩评估；实绩评价
yO($K L + Assessor 评税主任
K4rr.f6 asset price bubbles 资产价格泡沫
G]S E
A asset-backed securities 具资产保证的证券
Q,4F =b assets accretion 资产增值
z=xHk |+' assets and liabilities 资产与负债
3}+/\:q* assets betterment statement 资产递增表；资产改进表
\?g%>D:O; assets lending 实物放款；有抵押贷款
g Pf aiVY assets of the company passing on the death 死者去世时转移的公司资产
*K)v&}uw assets pledged as security for liabilities 用作负债抵押的资产
s=$ 7lYX assets portfolio 资产投资组合
nFP2wvFM assets price 资产价格
AVJk assets quality 资产质素
s%:fB( assets realization 资产变现
X X F9oy8 assets refinancing arrangement 资产再集资安排
pta%%8": assets securitization 资产证券化
oaKf{$vg assets situated outside Hong Kong 在香港以外地方的资产
)_=&)a1U assets stripping 削减资产；拆卖资产
pFK
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Ao\Vh\rQkq assignee 承让人
q5 A+%# assignment 转让；转让书；转让契
3 x'30 assignment of interest 权益转让
bDkE*4SRX assignment of letters patent and trade mark 专利证书及商标转让
ArEpH"}@ assignment of property 物业转让；物业转让书
R*y[/Aw assignment right 转让权
MT5A%|H e assignor 转让人
98]t"ny [ associate 有联系的人；有关连人士；相联者；合伙人；联系人
EzyIsp> _ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
^M9 oTNk2 associate member 附属会员
KCF wO' associated body corporate 相联法人团体
RmQt%a7\{ associated company 相联公司；联属公司
L7g& ]% associated corporation 相联法团
@Otc$hj Association of Chartered Certified Accountants [ACCA] [United Kingdom]
vraU&ze\1 公认会计师公会〔英国〕
> (CoX SV5 Association of Futures Exchange Brokers 香港期货经纪协会
h=tu +pn Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
NQJqS?^W&M association of underwriters 承保人组织
C{Ug ?hVP assumption of control 接管
iK]g3ew| assurance 担保；保险；转易；转易书
v (h Xk]S assurance of interest 权益的转易
"{k
)nr+7U at 19XX price 按一九ＸＸ年价格计算
!VH Il&Mos at a discount 按赔价计算；按贴水价格计算；打折扣
\k=Qq(= at a premium 按溢价计算；按升水价格计算
de6dLT>m at call 通知付款；按通知
"k|` xn at constant market price 按固定市价计算
\?^wu at constant price 按固定价格计算
; 5k | gW at cost 按成本计算
K)+l 6Q at current market price 按当时市价计算；按现时市价计算
F"H!CJJu& at current price 按当时价格计算；按现时价格计算
Z
~9N at factor cost 按要素成本计算；按生产要素成本计算
K Uut C
: at money-of-the-day price 按付款当日价格计算
ewG21 q$ at or better 按指定或较佳价位〔买卖指令〕
1hyah.i]Y at par 按面值计算；平价
D:E_ h at sight 见票即付
D,j5k3< # at the close 按收市盘
.^S78hr]n at the opening 按开市盘
->&VbR) attestation 见证；见证条款
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aLj at-the-money option 平价期权
<M?#3&5A attorney 受权人；受托代表人
[Be53U{= attornment 新拥有人承认书
a.IF%hP0xo attributable profit 可归属利润
Oc9>F\]_m attributable share value 可归属股份价值
@!/fvP Auckland Stock Exchange 奥克兰证券交易所
#ljg2:I+ auction 拍卖
Mgs| * u-5 auctioneer 拍卖商
eJGos!>* audit 审计；核数
nj 0AO0 Audit Commission 审计署
zZc@;S# Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
SzlfA%4+GR 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〕
f sc~$^.~\ audit review 帐目审查
+ 4g%?5' Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
<1+6O[>{ audited account 审计帐目；经审计的帐目
r&3o~! audited annual account 经审计的周年帐目
{kl{mJ* audited balance sheet 经审计的资产负债表
s]vJUC,s auditor 核数师；核数主任；审计师
#K1BJ#KUt auditor's certificate 核数师证明书；审计师证明书
( [CnYv auditor's report 核数师报告；审计师报告
T5jG II a Aussie bond 澳元债券
UX'NJ1f austerity budget 紧缩预算
N%r L=zE Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
9>&tMq Australia All Ordinaries Index 澳洲所有普通股票指数
4_7 62G u% Australian Dollar [AUD] 澳元
"]s|D@^4#b Australian Options Market 澳大利亚期权市场
7;}3{z Australian Securities Commission 澳洲证券事务监察委员会
iQzX-a|4] Australian Society of Certified Practising Accountants 澳洲执业会计师公会
E'^]zW=9 Australian Stock Exchange 澳大利亚证券交易所
" g vw0) Austrian Schilling [ATS] 奥地利先令
27],O@ 2?L authentication 认证；鉴证
b({Nf,(a2
authority to purchase 委托购买证；委购书
QYTTP6 Gz+ authorization 认可；核准；授权；授权书
3hXmYz( authorization by direction 指示授权
zRy5,,i5=[ authorization by instruction 指令授权
ZE8/ m") authorization by warrant 令状授权
TjUZv 1(L authorization of unit trust 单位信托的认可
{eswe authorized agent 指定代理人
#A/]Vs$ authorized capital 法定资本
Ku/H= authorized clerk 出市员
[|[sY o authorized dealer 认可交易商
FQ^ <, authorized financial institution 认可财务机构
9]L! . authorized fund 认可基金
g| ._n authorized fund house 获授权的基金公司；认可基金公司
EID)o[< authorized institution 认可机构
5hJYy`h~ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
,%?; \?b%h authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
mS:j$$]u authorized insurer 获授权保险人；获认可承保人
/NW>;J}C authorized investment 特准投资项目
-eR!qy:.]5 authorized person 获授权人
"$W|/vD+ authorized representative 获授权代表
Q"_T2fl]vP authorized share capital 法定股本
MvZ+ n automated quotation system 自动报价系统
5 dfe@$ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
s!@ =rq 自动交易系统〔香港期货交易所有限公司〕
FDVI>HK @ automatic adjustment mechanism 自动调整机制
(ET ;LH3 automatic adjustment system 自动调整系统
M<A;IOpR+ Automatic Clearing House 自动票据交换所
T2 :oWjC3$ automatic exchange rates accumulation system 自动化汇率累集系统
;]gsJ9FK< Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
hJw
|@V automatic teller machine [ATM] 自动柜员机
HPt Tv}l autopay 自动转帐
@ ],6SKbG6 available assets 可用资产
>'} Y1_S5 available fiscal reserve 现存财政储备
~aJW"\{ available profit 可用利润
I|g@W_ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
NK7H,V}T average 平均；平均数；海损
H.YIv50E average basic salary 平均基本薪金
xb =8t! average consumer expenditure 平均消费开支；一般消费开支
&'5@azU average cost 平均成本
"UQr :/ average cost of land production 增辟土地平均成本
dGbU{#"3s average daily turnover 平均每日成交额
@- wNrW$ average daily wage rate 平均每日工资率
});cX$ average expenditure pattern 平均开支模式
ny1 2U;'s, average growth rate 平均增长率
MzE m*`< average net fixed assets 固定资产平均净值
@Jb@L average of relatives 相对价格平均数
:3KO6/+ average price 平均价格
@-'/__cgt average propensity to consume 平均消费倾向；一般消费倾向
1MbY7!?PG average propensity to save 平均储蓄倾向；一般储蓄倾向
`zdH1 p^w average rate 平均率
=
n+q_.A average revenue 平均收入；平均收益
NuC-qG# average stock 平均库存；平均存货
|d,F-9iw average yearly rent 平均年租
o Lg g avoidance of double taxation 避免双重课税
`Y\gS UhzS avoidance of tax 避税
