A:
)AZ`R8-A A share Ａ股；甲类股份
' eTpcrS3 abatement of tax 减税；减扣免税额
>B|ofwm* ABN AMRO Bank N.V. 荷兰银行
[C*X k{e above-the-line expenditure 线上项目支出；经常预算支出
cHfK- R above-the-line receipt 线上项目收入；经常预算收入
*GY,h$ Ul ABSA Asia Limited 南非联合亚洲有限公司
pJ<)intcbE absolute change 绝对数值变更
:{ e`$kz absolute expenditure 实际开支
`0 /gs absolute guideline figure 绝对准则数字
[xH2n\7 absolute interest 绝对权益
JJ= ~o@|c absolute order of discharge 绝对破产解除令
`0-m`> 1> absolute profit margin 绝对利润幅度
p)Av G; absolute value 实值；绝对值
*>R/ (Q absolutely vested interest 绝对既得权益
9 ;! uV>-H absorbed cost 已吸收成本；已分摊成本
G!f E'B absorption 吸收；分摊；合并
-bG#h)yj absorption rate 吸收率；摊配率；分摊率
wZ#~+ }T ACB Finance Limited 亚洲商业财务有限公司
$ET/0v"V acceptable form of reciprocity 合理的互惠条件
S
a#d?:L acceptable rate 适当利率；适当汇率
t2U]CI% acceptance agreement 承兑协议
?7uStqa acceptance for honour 参加承兑
2 T{-J!k acceptor 承兑人；接受人；受票人
(,Zz&3
AV acceptor for honour 参加承兑人
U~QCN[gh accident insurance 意外保险
FkkZyCqZ` Accident Insurance Association of Hong Kong 香港意外保险公会
d%"@#bB accident insurance scheme 意外保险计划
1Rb<(% accident year basis 意外年度基准
_*-'yu8# accommodation 通融；贷款
RI< Yg# accommodation bill 通融票据；空头票据
bl QzVp- accommodation party 汇票代发人
jmwQc& account balance 帐户余额；帐户结余
4 w/t$lR account book 帐簿
0DP%44Cv 9 account collected in advance 预收款项
H;"N|pBy account current book 往来帐簿
4F P~+ account of after-acquired property 事后取得的财产报告
mU0r"\**c3 account of defaulter 拖欠帐目
js$a^6 account payable 应付帐款
r
z>zdj5} account payee only [A/C payee only] 只可转帐；存入收款人帐户
2ucsTh@ account receivable 应收帐款
GF,|;)ly account receivable report 应收帐款报表
mk3e^,[A account statement 结单；帐单；会计财务报表
'V*M_o(\ account title 帐户名称；会计科目
pDn F T2 accountant's report 会计师报告
?tM]. \ Accountant's Report Rules 会计师报告规则
q2o$s9}B accounting and auditing procedure 会计与审计程序；会计与核数程序
e" 8m+] Accounting Arrangements 《会计安排》
{83He@ accounting basis 会计基础
jH#^O ;A accounting by Official Receiver 破产管理署署长呈交的帐目
Wy-quq03"& Accounting Circular 《会计通告》
m">
=QP accounting class 会计类别
38.J:?Q accounting date 记帐日期；会计结算日期
i{x0#6_Y accounting for money 款项核算
x~ Esu}x7 Accounting Officer 会计主任
!-}*jm p< accounting period 会计报告期；会计期
M:q ;z( accounting policy 会计政策；会计方针
7bW!u*v-c accounting practice 会计惯例
sV4tu(~ accounting principle 会计准则
o_^d>Klb8 accounting record 会计记录
WT? U~.U accounting report 会计报告
r H_:7#.E Accounting Services Branch [Treasury] 会计事务部〔库务署〕
E3C[o! 5 Accounting Society of China 中国会计学会
^cXL4*_= accounting statement 会计报表
8 @*|T?r accounting system 会计制度；会计系统
w*R-E4S?2 accounting transaction 会计事项；帐务交易
Pw0 KQ Us accounting treatment 会计处理
UE;) mZ=l| accounting year 会计年度
=id $ accretion 增值；添加
tcdn"]#U accrual 应计项目；应累算数目
CO J!b accrual basis 应计制；权责发生制
u! FSXX< accrual basis accounting 应计制会计；权责发生制会计
SX<mj accrue 应累算；应计
wLp
t2 b8S accrued benefit 应累算利益
zi&d accrued charges 应计费用
%H~gN9Vn#@ accrued cumulative preference share dividend 应累算的累积优先股股息
5WN Z7cO accrued expenses 应累算费用
( #"s!!b accrued interest payable 应付利息；应计未付利息
A0k>Nb\c3 accrued interest receivable 应收利息；应计未收利息
&>b1ES.> accrued right 累算权益
swgBPJ"? accruing profit 应累算的利润
._nKM5. accumulated fiscal reserve 累积财政储备
QYb?; Z accumulated profit 累积利润；滚存溢利
-Dm.z16 accumulated reserve 累积储备
dct#E CT accumulation of surplus income 累积收益盈余
d iL l>z acquired assets 既得资产
25[/'7_ " acquisition 收购；购置；取得
w[G_ w:$a acquisition cost 购置成本
%$KO]
acquisition expenses 购置费用
JU.%;e7 acquisition of 100% interest 收购全部股权
,#O8:s acquisition of control 取得控制权
OIT;fKl9 acquisition of fixed assets 购置固定资产
u@'zvkb@ acquisition of shell “买壳”
GLF"`M /g acquisition price 收购价
.4(f0RG act of God 天灾
jP'b! 4 acting partner 执事合伙人
PCfs6.*5Mf active market 买卖活跃的市场；交投畅旺的市场；旺市
,LO-! \L active partner 积极参与的合伙人
V gk,+l!4 active trading 交投活跃
9iNns;^`q actual circulation 实际流通
{3Wc<&D
C1 actual cost 实际成本
[![ (h % actual expenditure 实际开支；实际支出
c3t8yifQ actual income 实际入息；实际收入；实际收益
] w_)Spo. actual market 现货市场
<~+ actual price 现货价；实际价格
I !O S&8:u actual profit 实际利润
,?/<fxIY actual quotation 实盘；实际价位；实际报价
elB 8 actual year basis 按实际年度计算
l Hqx}n@e actuals 实货
j!)p NZW.< actuarial investigation 精算调查
-"H4brj;G actuarial principle 精算原则
1z:N$O _v actuarial report 精算师报告
~Xw?>& Actuarial Society of Hong Kong 香港精算学会
j #YFwX4. actuarial valuation 精算师估值
dhkpkt<G8 actuary 精算师
1D6O=j\ ad referendum agreement 暂定协议；有待覆核的协定
FM[To ad valorem duty 从价税；按值征税
EPRs %(w` ad valorem duty system 从价税制
$SR]7GZ ad valorem fee 从价费
w%n]~w=8 ad valorem tariff 从价关税
w'XgW0j{ additional allowance 额外免税额
|hoZ : additional amount for unexpired risk 未过期风险的额外款额
I |z#Ao c additional assessable profit 补加应评税利润
V p{5Kxq additional assessment 补加评税
] '/]j additional commitment 额外承担
Q$j48,e additional commitment vote 额外承担拨款
c"1d#8 J additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
xltu
g## additional dependent parent allowance 供养父母额外免税额
pa-4|)q Y additional provision 额外拨款
>,Z{wxz J additional stamp duty 附加印花税
09 s}@C additional tax 补加税罚款；补加税款
y@_?3m7B= Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
2 s% M,Nb adjudged bankrupt 被裁定破产
xS1|Z|& adjudicated bankrupt 裁定破产人
lJ# >Y5Qg adjudication fee 裁定费；评定印花税额手续费；评估契据费
A l}PJz\ adjudication of bankruptcy 裁定破产；宣告破产
{m:R v&T adjudication of insolvency 裁定无力偿还债务
>~~\==". adjusted actual 经调整的实数；调整后的实数
06 s3
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|'_<(z adjusted figure 经调整的数字；调整后的数额
&S]v+wF adjusted liabilities 经调整的负债；调整后的负债
MGDv4cFE. adjusted loss 经调整的亏损；调整后的亏损
F9r*ZyNlx 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
c F]3g M adjusted profit 经调整的利润；调整后的利润
dC#\ut%l adjusted surplus 经调整的盈余额；调整后的盈余额
mC(t;{ adjusted value 经调整的价值；调整后的价值
\}NWR{= adjustment 调整；修订；理算〔保险〕
vI}S6-"< adjustment centre 调剂中心
I3Xh[% -! adjustment lag 调整过程的时间差距；调整时差
QPE. b-S adjustment mechanism 调整机制
|LH*)GrD*t adjustment of loss 亏损调整
>+8I =S adjustment process 调整过程；调整程序
ygt)7f5 adjustment range 调整幅度
(OQ
@!R& administered exchange rate 受管制汇率
olh3 R.M< Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
olxP`iK
administration expenses 行政费用
d2yHfl]3 administration fee 手续费；行政费
f `=T@nA administration in bankruptcy 破产管理
5 >Yd\(`K administration order 遗产管理令
\RyA}P5 S administrator 管理人；遗产管理人
6FMW g:{ administrator of the estate 遗产管理人
X.9MOdG70 admission of debt 债项承认书
w QB{K 3 admission of proof 接纳债权证明
"m;]6B." advance 放贷款项；垫付款项；预支款项；预付款项
>I~z7 JS advance account 暂支帐目；预付款帐户
V_622~Tc/[ advance compensation 预付补偿金
l{m~d !w`a advance from shareholder 股东垫款
wN hR(M7 advance pending reimbursement 预支以待日后付还
_5 tqO5' advanced economy 先进经济体系
v1g5( advancement 预付；预付财产
bv>lm56 advances warrant 垫款令
N@a'd0o Td advancing 贷出
?QT"sj64w adverse balance 逆差
u;qMo `- adverse exchange 逆汇
>1 I2R/' advertisement addressed to shareholders 在报章刊登的致股东通告
QF/u^|f advice for collection 托收通知书
^6y 4!='ci advice of drawing 提款通知书；汇票通知书
kS#DKo advice of payment 付款通知
ai
_fN Advisory Committee [Securities and Futures Commission]
RXS | -_$ 谘询委员会〔证券及期货事务监察委员会〕
Cf =q_\0|W Advisory Committee on Diversification 经济多元化谘询委员会
Mq lo:7
^F affidavit 誓章；遗产申报誓章
*u;">H*BW affidavit of no receipt 述明无收款的誓章
Q1\k`J affiliate 联号；联营公司；附属公司
|abst&yp affiliated company 附属公司；联号；联营公司
1( 7.V-(G affirmation [estate duty] 非宗教式宣誓〔遗产税〕
vcJb\LW affordability 负担能力
&W<>^C2v African Development Bank [AfDB] 非洲开发银行
V0
+k3H after-acquired property 事后取得的财产
3kqV_Pjg after-hours dealing 市后交易
o T (:33$ after-tax profit 税后盈利；税后利润；税后溢利
]{2{:`s agency agreement 代理协议
'}pgUh_ agency expenses 代理机构的开支
K&IrTA
j} agency fee 代理费
Zjic"E1 Agency Law 《代理法》
LLn{2,jfQ agent 代理人；承销人
#+Yp^6zg agent of company 公司代理人
% 3c| agent's fee 代理人费；经纪费
Ie&b <k aggregate 总计；总数；总体数字
J6(
RlHS; aggregate amount 总款额；总额
=Q8H] F aggregate assets and liabilities 总体资产与负债
j*La ,iF aggregate at constant price 按固定价格计算的总体数字
]%<Q:+38 aggregate demand 总需求
QTj ftcu aggregate gross position 总持仓量
9oz (=R aggregate limit 总限额
L740s[,`o# aggregate of salaries tax 合计薪俸税
&Ky u@Tt aggregate performance 总体表现；总体业绩
*)`kx aggregate supply 总体供应
JXLWRe aggregate surplus 总盈余
X=p3KzzX aggregate total 整体总额
Y7kb1UG aggregate value 总值；合计价值
k$-~_^4m aggregated basis 合计基准
aq0iNbv@ aggregated net chargeable income 合计应课税入息实额
.qIy7_^ aggregation 合并计算；合计；总和
y K YP aggregation of incomes of husband and wife 夫妇入息合并计算
&8Jg9# aggregation of property 财产的总和
@ k+%y'Y? agio 差价；贴水
QlRoe| { 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》
W%>i$:Qq
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
ksu}+i,a 《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》
oEQ{m5O9 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
`*" H /QG 《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》
A{aw<
P|+ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
q[) q|R| 《香港政府和大韩民国政府关于相互促进和保护投资协定》
97(Xu=tX
agreement for a settlement 授产协议
a/QtJwIV agreement for assignment 转让协议
*^@#X-NG agreement for sale 售卖协议；买卖协议
crJ7 pe9 agreement for sale and purchase 买卖协议
p<=(GY- agreement for the payment of interest 支付利息协议
BKC 7kDK3H agreement for the repayment of money 还款协议
g5tjj. agreement of reinsurance 再保险协议
X -)RU? Agricultural Bank of China 中国农业银行
=% q?Cr air passenger departure tax 飞机乘客离境税
j\`EUC Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
h"% |\o+3 airport tax 机场税
&Y54QE". alcohol duty 酒精税
b^ [ W_y alienation 让与；让渡；转让
\~ @[QGKN alimony 生活费；赡养费
}W:*aU All Ordinaries Index [AOI] 所有普通股指数
N5 SLF4R1 all risks 全险；综合险
Pz]bZPHn All Sales Record for Stock Market 《股票市场成交报告》
,4^9cFVo Allied Capital Resources Limited 新联财务有限公司
`z|= ~ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
]d@^i)2LF allocation letter 拨款信件
2;r]g T~ allocation of fund 分配款项；预留款项
0jxO |N 2) allocation of profit 利润分配；溢利分配
P%zH>K allocation warrant 拨款令
op hH 9D allotment 分配；配股
hLb;5u&!kW allotment notice 股份配售通知；配股通知
L`9TB"0R+ allotment of shares 股份分配
vk d[: CC allowable 可获宽免；免税的
KX?o
n sZ allowable business loss 可扣除的营业亏损
([:]T$0 # allowable expenses 可扣税的支出
J DLT OLG allowance 免税额；津贴；备抵；准备金
tHrK~| allowance for debts 债项的免税额
hi! L\yi allowance for depreciation by wear and tear 耗损折旧免税额
XB0 a dp allowance for funeral expenses 殡殓费的免税额
G 9DJa_]X allowance for inflation 为通货膨胀而预留的款项；通胀准备金
3gb| x? allowance for repairs and outgoings 修葺及支出方面的免税额
D t.0YKF allowance to debtor 给债务人的津贴
2Y 400 alteration of capital 资本更改
kf<c, 3A alternate trustee 候补受托人
r& vFikIz amalgamation 合并
LmP qLH'(Q ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
a% Uw;6|{ ambit of charges 征税范围；收费范围
C>.e+ V+': amended valuation 经修订的估值
?2{bKIV_ American Commodities Exchange 美国商品交易所
!7}IqS s American Express Bank Limited 美国运通银行
]b 3/E s+ American Stock Exchange 美国证券交易所
ac9qj amortization 摊销
w{pUUo:< amount due from banks 存放银行同业的款项
Rv=DI&K%n amount due from banks abroad 存放海外银行同业的款项
)h#]iGVN} amount due from holding companies 控股公司欠款
l
:/&E 6 9 amount due from local banks 存放本港银行同业的款项
#Mh{<gk%ax amount due to banks 银行同业的存款
J^ `hbP+2 amount due to banks abroad 海外银行同业的存款
mw _ E&v amount due to holding companies 控股公司存款
P`
#QGZ> amount due to local banks 本港银行同业的存款
>1A*MP4 amount due to outport banks 外埠银行同业的存款
g& k58{e amount for note issue 发行纸币的款额
Frk c O amount of bond 担保契据的款额
r!7 Y' | amount of consideration 代价款额
Z,K7Ot0 amount of contribution 供款数额
&uv0G'"\ amount of indebtedness 负债款额
;6ky5}z amount of principal of the loan 贷款本金额
p~K9
B-D amount of rates chargeable 应征差饷数额
;i mRh'-V6 amount of share capital 股本额
'n0 .#E_ amount of sums assured 承保款额
P"1 S$oc amount of variation 变动幅度
p,F^0OU2}: amount of vote 拨款数额
3o*FPO7? amount payable 应付款额
2edBQYWd amount receivable 应收款额
ZsZcQj6G, Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Jic}+X* 0 analysis 分析
JQ@fuo % ancillary risk 附属风险
- hzj V| annual account 周年帐目；周年帐目报表；年度决算；年结
*:_P8G; annual accounting date 年结日期
ME^ ,'& annual allowance 每年免税额；年积金；年度津贴；年津
Tr& }$kird annual balance 年度余额
@m~RtC-Q annual disposable income 每年可动用收入
n,j$ D62[ annual estimates 周年预算
EVt? C+ annual fee 年费
>`'O7 .R annual general meeting 周年大会
{fV}gR2 annual growth rate 年增率；每年增长率
N8v'70 annual long-term supplement 长期个案每年补助金
R^*K6Ad annual pensionable emolument 可供计算退休金的年薪
fQ 7v L~E annual report 年报
#?[.JD51l Annual Report on the Consumer Price Index 《消费物价指数年报》
]3B %8 annual return 周年报表；周年申报表；每年报税表格
G^ wtE90 Annual Return Rules 《周年报表规则》
{_#y z\j annual review of consumer prices 每年消费物价回顾
Xf
d*D annual roll-forward basis 逐年延展方式
~] 'pY annual salary 年薪
PUdM[-zjh annual statement 年度报表；年度决算表
\}_Yd8 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
93O;+Z5J annuitant 年金受益人
ZH ,4 oF annuity 年金
(k`{*!:1a annuity contract 年金合约
}-@4vl
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ZJ,cQ+fn antecedent debt 先前的债项
B[5r|d' ante-dated cheque 倒填日期支票
p?X02
>yA anticipated expenditure 预期开支
RDM`9&V!jp anticipated net profit 预期纯利
4~ z?" anticipated revenue 预期收入
v$wBxCY anti-inflation measure 反通货膨胀措施
~8T(>!hE1h anti-inflationary stance 反通货膨胀立场
z sXoBD\h apparent deficit 表面赤字
Xz 4 x apparent financial solvency 表面偿债能力
,`A ? !.K$ apparent partner 表面合伙人
B>y9fI application for personal assessment 个人入息课税申请书
o*g|m.SjL application of fund 资金应用
h*B|fy4K9U application to release as liquidator and to destruct the books of accounts and documents
nqVZqX@oE 申请免除清盘人职务及毁灭帐簿与文件
sj?3M@l95W appointed actuary 委任精算师
(Y% Q|u appointed auditor 委任核数师；委任审计师
f.B>&%JRZ appointed trustee 委任的受托人
7OCwG~_^ appointer 委任人
US [dkbKo apportioned pro rata 按比例分摊
mqff]m apportionment 分配；分摊
JPn$FQD Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
0c^>eq] apportionment formula 分摊方程式
eM7Bc4V apportionment of estate duty 遗产税的分摊
y! .J appraisal 估价；评估
^YdcAHjK appreciable growth 可观增长
!2UOC P appreciable impact 显着影响
xM[Vc
appreciable increase 可观增长
l7{o i! appreciation 增值；升值
S& #U!#@ appreciation against other currencies 相对其他货币升值
&UCsBqIY appreciation of the exchange value of Hong Kong dollar 港元汇值上升
73#x| lY appreciation tax 增值税
me6OPc;:! appropriation 拨款；拨用；拨付
obrl# (\P appropriation account 拨款帐目
- x8nQ%X Appropriation Bill 拨款法案
Io4(f appropriation-in-aid system 补助拨款办法
`U#55k9^5 approved assets 核准资产
r_e7a6 approved basket stock 认可一篮子证券
jcNT<}k
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G0u LmW70 approved charitable donation 认可慈善捐款
6
5y +Z approved charitable institution 认可慈善机构
pD]0`L-HJU approved currency 核准货币；认可货币
DrnJ;Hi" approved estimates 核准预算
%>-@K|:gS approved estimates of expenditure 核准开支预算
OouP j@r approved overseas insurer 核准海外保险人
1&; QyTN approved overseas trust company 核准海外信托公司
*_ E|@y approved pooled investment fund 核准汇集投资基金
x8\A<(G_M= approved provident fund scheme 认可公积金计划
>9RD_QG7 approved provision 核准拨款
2aJS{[ approved redeemable share 核准可赎回股份
[.RO'>2z approved regional stock 认可地区性证券
+dA ,P\ approved retirement scheme 认可退休金计划
Xc"&0v%;# approved subordinated loan 核准附属贷款
b@3 _L4~ arbitrage 套戥；套汇；套利
b=~i ) ` arbitrageur 套戥者；套汇者
x+f2GA$ arbitrary amount 临时款项
WD Fjp arrangement 措施；安排；协定
s Y?,0T_m arrears 欠款
bAKiq}xG%i arrears of pay 欠付薪酬
.h0b~nI>> arrears of revenue 逾期未收税款；逾期未收的帐项
54
> - articles of association 组织章程；组织细则；组织章程细则
Y"-^%@|p Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
E0 `Lg
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zC _<(4$-" "Asia Clear" “亚洲结算系统”
>``MR%E:< Asia Commercial Bank Ltd. 亚洲商业银行有限公司
/'31w9 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
6s0_#wZC Asian Development Fund [ADF] 亚洲发展基金
gTA%uR Ba Asian dollar bond 亚洲美元债券
rQ7+q;[J Asian dollar market 亚洲美元市场
e l:9 wq Asian dollar rate 亚洲美元利率
J'N!Omz Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
LM&y@"wfm Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
aW!@f[%~F asked price 沽盘；喊价；索价；卖方报价
!"8fdSfg
w assessable income 应评税入息
Q WMdn assessable loss 应评税亏损
E ;<l(.Ar assessable profit 应评税利润
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mD"3_ assessable value 应评税值
X JLQ { assessed profit 估定利润
keB&Bjd& assessed value 经评估价值
~I{n^ Q/a assessment 评税；评定；估价；评税单
K_K5'2dE assessment number 评税编号；估价编号
ew"v{=X assessment of additional tax 补加税评税
v@e~k-# assessment of performance 业绩评估；实绩评价
qhT@;W/X Assessor 评税主任
1KjU ]
r2 asset price bubbles 资产价格泡沫
7"8hC asset-backed securities 具资产保证的证券
tU_y 6 assets accretion 资产增值
8T(e.I assets and liabilities 资产与负债
B/`
!K assets betterment statement 资产递增表；资产改进表
K~22\G` assets lending 实物放款；有抵押贷款
xhRngHU\z< assets of the company passing on the death 死者去世时转移的公司资产
!"eIV@7 assets pledged as security for liabilities 用作负债抵押的资产
CZ nOui assets portfolio 资产投资组合
}<dRj assets price 资产价格
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Zz` assets quality 资产质素
n 5{Xj: } assets realization 资产变现
g55`A`5%C assets refinancing arrangement 资产再集资安排
)HX|S-qRU= assets securitization 资产证券化
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;Bi+Nw assets situated outside Hong Kong 在香港以外地方的资产
c q$i assets stripping 削减资产；拆卖资产
s+Q~~]HJM assets value 资产值
< P`u} assignee 承让人
ZcaX'5} !S assignment 转让；转让书；转让契
s>^dxF!+ assignment of interest 权益转让
$ aUo aI assignment of letters patent and trade mark 专利证书及商标转让
|O"lNUW assignment of property 物业转让；物业转让书
3\Xbmq8} assignment right 转让权
vBog0KD);s assignor 转让人
W8]lBh5~: associate 有联系的人；有关连人士；相联者；合伙人；联系人
zD < or &6 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
*cEob b associate member 附属会员
9 -rNw?7 associated body corporate 相联法人团体
%? m$`9 yU associated company 相联公司；联属公司
' {(UW.Awo associated corporation 相联法团
?.YOI.U^ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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35 公认会计师公会〔英国〕
pZeE6 1c/ Association of Futures Exchange Brokers 香港期货经纪协会
?yj6CL(, Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
L =8rH5 association of underwriters 承保人组织
kS!viJwtT assumption of control 接管
>$ e9igwe assurance 担保；保险；转易；转易书
l \s U assurance of interest 权益的转易
S*n@81Z at 19XX price 按一九ＸＸ年价格计算
ZfB "
E at a discount 按赔价计算；按贴水价格计算；打折扣
Kh MSL at a premium 按溢价计算；按升水价格计算
vPD] hs at call 通知付款；按通知
f{FDuIl n at constant market price 按固定市价计算
~}+Hgi at constant price 按固定价格计算
oIefw:FE,a at cost 按成本计算
9[^gAR at current market price 按当时市价计算；按现时市价计算
p1|f<SF') at current price 按当时价格计算；按现时价格计算
kP?KXT3y at factor cost 按要素成本计算；按生产要素成本计算
=X.9,$Y at money-of-the-day price 按付款当日价格计算
<^lRUw at or better 按指定或较佳价位〔买卖指令〕
WAS U0 at par 按面值计算；平价
;]pJj6J&v at sight 见票即付
/IM# .v at the close 按收市盘
M-giR:, at the opening 按开市盘
smry2*g attestation 见证；见证条款
E~_]Lfs) at-the-money option 平价期权
1Tm^ attorney 受权人；受托代表人
?'<nx{!c attornment 新拥有人承认书
7=DjI ~ attributable profit 可归属利润
B}&x aY attributable share value 可归属股份价值
n;:rf 7hGY Auckland Stock Exchange 奥克兰证券交易所
iV eC=^1 auction 拍卖
7__Q1 > o auctioneer 拍卖商
|lkNi audit 审计；核数
#jxe%2'Ot Audit Commission 审计署
%,k] [V Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
gR}35:$Z- 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!g]a2x* audit review 帐目审查
|e2be1LD Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
3dRr/Ilc audited account 审计帐目；经审计的帐目
p f_mf. audited annual account 经审计的周年帐目
eR3$i)5 audited balance sheet 经审计的资产负债表
<E0UK^-} auditor 核数师；核数主任；审计师
:G<E^<M\)^ auditor's certificate 核数师证明书；审计师证明书
.fdL&z auditor's report 核数师报告；审计师报告
oun;rMq Aussie bond 澳元债券
F<(i.o( austerity budget 紧缩预算
;j)FnY=: - Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
}ga@ />Sl& Australia All Ordinaries Index 澳洲所有普通股票指数
z$ken hFG/ Australian Dollar [AUD] 澳元
W[}s o6 Australian Options Market 澳大利亚期权市场
A4]s~Ur Australian Securities Commission 澳洲证券事务监察委员会
8m"(T-wb6{ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
#BhDC.CcW Australian Stock Exchange 澳大利亚证券交易所
Wz&[ cj Austrian Schilling [ATS] 奥地利先令
,qu7XFYrY authentication 认证；鉴证
d]r?mnN W authority to purchase 委托购买证；委购书
kR/Etm5_ authorization 认可；核准；授权；授权书
7 <<`9, authorization by direction 指示授权
t`Lh(` authorization by instruction 指令授权
F|bg2)|du8 authorization by warrant 令状授权
d3jzGJrU} authorization of unit trust 单位信托的认可
5KgAY;| authorized agent 指定代理人
,vs# (d6 G authorized capital 法定资本
uWDWf5@ authorized clerk 出市员
_X)`S"EsJ authorized dealer 认可交易商
.
ytxe!O authorized financial institution 认可财务机构
9(pF!}1 %\ authorized fund 认可基金
BK)3b6L=% authorized fund house 获授权的基金公司；认可基金公司
]47! Zo, authorized institution 认可机构
n= A}X4^ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
',m!L@7M5 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
E++3GagdiD authorized insurer 获授权保险人；获认可承保人
w[]\%`69}Z authorized investment 特准投资项目
5b$QXO authorized person 获授权人
Zf Vw33z authorized representative 获授权代表
,Q,3^v- authorized share capital 法定股本
$J9/A FzO" automated quotation system 自动报价系统
Y$0K}`{ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
[vn"r^P 自动交易系统〔香港期货交易所有限公司〕
(Qd@Q,@(s automatic adjustment mechanism 自动调整机制
8SOfX^;o automatic adjustment system 自动调整系统
B4t,@,\O Automatic Clearing House 自动票据交换所
siz:YRur automatic exchange rates accumulation system 自动化汇率累集系统
S
N ;1F Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
oD 3Q{ e automatic teller machine [ATM] 自动柜员机
l S |:4U. autopay 自动转帐
0,1)Sg* available assets 可用资产
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9Tj available fiscal reserve 现存财政储备
WQBpU?O available profit 可用利润
M5 c
*v s Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
i?n#ge average 平均；平均数；海损
q DPl( WXb average basic salary 平均基本薪金
`P jS average consumer expenditure 平均消费开支；一般消费开支
n0b{Jg * average cost 平均成本
IPk"{T3 average cost of land production 增辟土地平均成本
'tY y_ average daily turnover 平均每日成交额
4%*`' o$_ average daily wage rate 平均每日工资率
AH|'{ average expenditure pattern 平均开支模式
} QpyU% average growth rate 平均增长率
,lQfsntk' average net fixed assets 固定资产平均净值
!yu-MpeG average of relatives 相对价格平均数
1i}p?sU average price 平均价格
/ vAA]n8 average propensity to consume 平均消费倾向；一般消费倾向
XL`i9kV? average propensity to save 平均储蓄倾向；一般储蓄倾向
4 IXa[xAm average rate 平均率
T;#:Y average revenue 平均收入；平均收益
@!::_E+F] average stock 平均库存；平均存货
w "AO~LF average yearly rent 平均年租
Y |L]# avoidance of double taxation 避免双重课税
[cT7Iqip
avoidance of tax 避税
