A:
aj1,h)P A share Ａ股；甲类股份
s1: :\&`za abatement of tax 减税；减扣免税额
d(V4;8a0 ABN AMRO Bank N.V. 荷兰银行
.s4v*bng above-the-line expenditure 线上项目支出；经常预算支出
B-KMlHe above-the-line receipt 线上项目收入；经常预算收入
v,QvCozOz ABSA Asia Limited 南非联合亚洲有限公司
J;wBS w%1 absolute change 绝对数值变更
RR+kjK? absolute expenditure 实际开支
jLM y27Cn absolute guideline figure 绝对准则数字
y O@1# absolute interest 绝对权益
!Z\Gv1 absolute order of discharge 绝对破产解除令
}xBO; absolute profit margin 绝对利润幅度
Srmr `[i absolute value 实值；绝对值
"PN4{ "`V absolutely vested interest 绝对既得权益
mP6}$ D absorbed cost 已吸收成本；已分摊成本
CC3 i@ absorption 吸收；分摊；合并
NV(jp'i~ absorption rate 吸收率；摊配率；分摊率
lo6upir ZX ACB Finance Limited 亚洲商业财务有限公司
?#&[1.= u acceptable form of reciprocity 合理的互惠条件
F[jqJzC z acceptable rate 适当利率；适当汇率
n=~!x acceptance agreement 承兑协议
J> ,w},` acceptance for honour 参加承兑
+'93%/: acceptor 承兑人；接受人；受票人
*$R9'Yo}F acceptor for honour 参加承兑人
+IbV accident insurance 意外保险
45[,LJaMd Accident Insurance Association of Hong Kong 香港意外保险公会
C}3a ^j accident insurance scheme 意外保险计划
G;wh).jG5 accident year basis 意外年度基准
:a2[d1 accommodation 通融；贷款
(7! pc accommodation bill 通融票据；空头票据
[9 :9<#?o^ accommodation party 汇票代发人
7CF>cpw account balance 帐户余额；帐户结余
@Z#h?: account book 帐簿
q )C
Xu account collected in advance 预收款项
E'mT%@M OM account current book 往来帐簿
kRw Y# account of after-acquired property 事后取得的财产报告
Uy|!f]"? account of defaulter 拖欠帐目
ARnq~E@1 account payable 应付帐款
5$> buYF account payee only [A/C payee only] 只可转帐；存入收款人帐户
}#E]efjs account receivable 应收帐款
p-(V2SP/)t account receivable report 应收帐款报表
!U P B4I account statement 结单；帐单；会计财务报表
daSx^/$R account title 帐户名称；会计科目
e&ZH 1^O accountant's report 会计师报告
D(|+z-}M Accountant's Report Rules 会计师报告规则
m*)jnd XY accounting and auditing procedure 会计与审计程序；会计与核数程序
iKaS7lWH Accounting Arrangements 《会计安排》
/5epDDP-t5 accounting basis 会计基础
)`Qr=DIsW accounting by Official Receiver 破产管理署署长呈交的帐目
uhaHY`w Accounting Circular 《会计通告》
.) %, R accounting class 会计类别
dikX_ Q>D accounting date 记帐日期；会计结算日期
NgsEEPu? accounting for money 款项核算
\0;w7 tdo Accounting Officer 会计主任
J%q)6& accounting period 会计报告期；会计期
x+%> 2qgj" accounting policy 会计政策；会计方针
6kR3[]:16v accounting practice 会计惯例
~@ <o-|# accounting principle 会计准则
b" td]H3h accounting record 会计记录
%Rr_fSoV accounting report 会计报告
9|@5eN:N Accounting Services Branch [Treasury] 会计事务部〔库务署〕
##mBOdx Accounting Society of China 中国会计学会
'?NMQ accounting statement 会计报表
'@.Lg0` accounting system 会计制度；会计系统
Lq6nmjL accounting transaction 会计事项；帐务交易
G 'wW-| accounting treatment 会计处理
)`W|J%w+ accounting year 会计年度
-<T> paE9 accretion 增值；添加
Y37qjV accrual 应计项目；应累算数目
,|zwY~l t5 accrual basis 应计制；权责发生制
/Gb)BJk! accrual basis accounting 应计制会计；权责发生制会计
t v`c" Pb accrue 应累算；应计
T(cpU,Q accrued benefit 应累算利益
?wIEXKI accrued charges 应计费用
QJx<1# accrued cumulative preference share dividend 应累算的累积优先股股息
}+u<w{-7/ accrued expenses 应累算费用
w9gfv a$& accrued interest payable 应付利息；应计未付利息
0 R]'HA> accrued interest receivable 应收利息；应计未收利息
@l_rB~ accrued right 累算权益
Yyw3+3 accruing profit 应累算的利润
o:a s}7/^ accumulated fiscal reserve 累积财政储备
$|!3ks accumulated profit 累积利润；滚存溢利
. ubZ accumulated reserve 累积储备
*9F{+)A accumulation of surplus income 累积收益盈余
\l5G acquired assets 既得资产
EQHCw< e acquisition 收购；购置；取得
Fy6Lz.baB acquisition cost 购置成本
j&8G tE1b acquisition expenses 购置费用
n7n-uc acquisition of 100% interest 收购全部股权
brqmi<*9"[ acquisition of control 取得控制权
i{HzY[ acquisition of fixed assets 购置固定资产
}C=+Tn acquisition of shell “买壳”
\vL{f;2J acquisition price 收购价
n5fc_N/8O= act of God 天灾
zE}ry!{ acting partner 执事合伙人
00Ye
]j_ active market 买卖活跃的市场；交投畅旺的市场；旺市
c47.,oTo active partner 积极参与的合伙人
'8 @4FXK active trading 交投活跃
l?^}n(_. actual circulation 实际流通
J /Ch
/Sa actual cost 实际成本
zx?|5=+! actual expenditure 实际开支；实际支出
$TAsb>W!( actual income 实际入息；实际收入；实际收益
I "R<XX actual market 现货市场
;_=dB[M actual price 现货价；实际价格
b0N7[M1Xl actual profit 实际利润
A- #c1KU! actual quotation 实盘；实际价位；实际报价
(~PT(B? actual year basis 按实际年度计算
mJVru0 actuals 实货
]<_v;Q<t actuarial investigation 精算调查
ZRa~miKyM actuarial principle 精算原则
uxW<Eh4H* actuarial report 精算师报告
iYr*0:M Actuarial Society of Hong Kong 香港精算学会
Y5 mk*Q#q actuarial valuation 精算师估值
[ bBPs&7u actuary 精算师
3X`N~_+ ad referendum agreement 暂定协议；有待覆核的协定
E@Yq2FBpnn ad valorem duty 从价税；按值征税
}ol <D V ad valorem duty system 从价税制
i)]^b{5nyB ad valorem fee 从价费
^/$ U(4 ad valorem tariff 从价关税
=cx_3gCr{ additional allowance 额外免税额
ng[LSB*57Y additional amount for unexpired risk 未过期风险的额外款额
S^5Qhv additional assessable profit 补加应评税利润
"3Ckc"G@ additional assessment 补加评税
jh ka ;m additional commitment 额外承担
X pT~]q} additional commitment vote 额外承担拨款
,esUls'nz' additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
[ofZ1hB4 additional dependent parent allowance 供养父母额外免税额
% )}rQqQ additional provision 额外拨款
<$ `
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,e*WJh8k[ additional tax 补加税罚款；补加税款
_xo;[rEw 8 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
8;(3fSNC adjudged bankrupt 被裁定破产
2t#[$2mg\0 adjudicated bankrupt 裁定破产人
&?APY9\. adjudication fee 裁定费；评定印花税额手续费；评估契据费
ooN?x31 adjudication of bankruptcy 裁定破产；宣告破产
9u_D@A"aC` adjudication of insolvency 裁定无力偿还债务
LH q~` adjusted actual 经调整的实数；调整后的实数
W ;P8'_2Y adjusted current assets 经调整的流动资产；调整后的流动资产
G mmh&Uj adjusted figure 经调整的数字；调整后的数额
>ZnnGX6$( adjusted liabilities 经调整的负债；调整后的负债
R'B-$:u adjusted loss 经调整的亏损；调整后的亏损
,mE}#cyY adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
Mg\8m-L^ adjusted profit 经调整的利润；调整后的利润
mf gUf adjusted surplus 经调整的盈余额；调整后的盈余额
H66F4i adjusted value 经调整的价值；调整后的价值
&^F'ME adjustment 调整；修订；理算〔保险〕
AhNz[A adjustment centre 调剂中心
)H*BTfmt adjustment lag 调整过程的时间差距；调整时差
kSjvY &n% adjustment mechanism 调整机制
yO J|t# adjustment of loss 亏损调整
_Q\<|~ adjustment process 调整过程；调整程序
Rs "#gT adjustment range 调整幅度
%VO>6iVn administered exchange rate 受管制汇率
-N1X=4/fg Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
?#/~ BZR! administration expenses 行政费用
) JA^FQ5N administration fee 手续费；行政费
XWUi_{zn administration in bankruptcy 破产管理
E*#5OT administration order 遗产管理令
V`"Cd?R0 Z administrator 管理人；遗产管理人
eY'RDQ a administrator of the estate 遗产管理人
srd\Mf_Ej admission of debt 债项承认书
xHuw ?4 admission of proof 接纳债权证明
m=D9V-P advance 放贷款项；垫付款项；预支款项；预付款项
aj$&~-/
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M HKnHPv advance compensation 预付补偿金
tx}=c5 advance from shareholder 股东垫款
_16r8r$V advance pending reimbursement 预支以待日后付还
'M% uw85 advanced economy 先进经济体系
L=kETJ:g advancement 预付；预付财产
E{IY7Xz^> advances warrant 垫款令
md /NMC
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I\$?'q> adverse balance 逆差
qXB5wDJg adverse exchange 逆汇
O+ J0X*&x advertisement addressed to shareholders 在报章刊登的致股东通告
*30T$_PiX| advice for collection 托收通知书
$&.
rS.* advice of drawing 提款通知书；汇票通知书
#8a k=lL advice of payment 付款通知
JYa3xeC; Advisory Committee [Securities and Futures Commission]
uB+ :sX-L 谘询委员会〔证券及期货事务监察委员会〕
z v:o$2Z Advisory Committee on Diversification 经济多元化谘询委员会
u~1 ,88&U affidavit 誓章；遗产申报誓章
U/>l>J5 affidavit of no receipt 述明无收款的誓章
-}"nb-RR\ affiliate 联号；联营公司；附属公司
RtF!(gd affiliated company 附属公司；联号；联营公司
L v:;} affirmation [estate duty] 非宗教式宣誓〔遗产税〕
)S|&3\ affordability 负担能力
5_4 =(?< African Development Bank [AfDB] 非洲开发银行
z KNac [: after-acquired property 事后取得的财产
F|?}r3{aJ after-hours dealing 市后交易
(T =u_oe after-tax profit 税后盈利；税后利润；税后溢利
zl)r3#6hW agency agreement 代理协议
*:Y9&s^6j agency expenses 代理机构的开支
OA&r8WK3 agency fee 代理费
U ]O>DM^' Agency Law 《代理法》
/Ca
M(^W agent 代理人；承销人
G-Zn-I agent of company 公司代理人
Hn Y.=_G agent's fee 代理人费；经纪费
(%*~5% l\ aggregate 总计；总数；总体数字
]N6UY aggregate amount 总款额；总额
-hZw.eChQa aggregate assets and liabilities 总体资产与负债
I \('b9"* aggregate at constant price 按固定价格计算的总体数字
FQ]5W |e aggregate demand 总需求
R{{?wr6b$ aggregate gross position 总持仓量
/_tN&[ aggregate limit 总限额
C0H @ aggregate of salaries tax 合计薪俸税
DN|+d{^lN aggregate performance 总体表现；总体业绩
+Q+!# aggregate supply 总体供应
kf_*=ER aggregate surplus 总盈余
hGo /Ve+@ aggregate total 整体总额
SHqz &2u aggregate value 总值；合计价值
P$"s*otr aggregated basis 合计基准
P7;q^jlB aggregated net chargeable income 合计应课税入息实额
__)"-\w-_( aggregation 合并计算；合计；总和
VaTA|=[; aggregation of incomes of husband and wife 夫妇入息合并计算
gTg[!}_;\N aggregation of property 财产的总和
>UV?n XP} agio 差价；贴水
2o~UA\:+= 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》
{/!Yav x Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
bl4I4 RB 《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》
j]6YLM@5$ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
1b8}TG2 《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》
,/UuXX Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
[B%:!Q)@ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
CA ,2&v" agreement for a settlement 授产协议
Gvqu v\ agreement for assignment 转让协议
_>G=xKA# e agreement for sale 售卖协议；买卖协议
%wIb@km agreement for sale and purchase 买卖协议
(^^}Ke{J agreement for the payment of interest 支付利息协议
G vc/o$_ agreement for the repayment of money 还款协议
X9#i!_* agreement of reinsurance 再保险协议
&P gk$e%> Agricultural Bank of China 中国农业银行
Y2(,E e2 air passenger departure tax 飞机乘客离境税
/^, /o Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
nT@FS t airport tax 机场税
l !%V&HJV alcohol duty 酒精税
w,z m! alienation 让与；让渡；转让
)h/Qxf alimony 生活费；赡养费
'UB"z{w% All Ordinaries Index [AOI] 所有普通股指数
g HKA:j`c all risks 全险；综合险
NzbHg p All Sales Record for Stock Market 《股票市场成交报告》
]?~[!&h Allied Capital Resources Limited 新联财务有限公司
?# )\SQ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
i/F ]. Sag allocation letter 拨款信件
u7bj i>j allocation of fund 分配款项；预留款项
.$ 5*v allocation of profit 利润分配；溢利分配
saR9_
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g715+5z[ allotment 分配；配股
49dN ~k= allotment notice 股份配售通知；配股通知
It5n; ,n allotment of shares 股份分配
VBe&of+ allowable 可获宽免；免税的
}1P v6L(o) allowable business loss 可扣除的营业亏损
2yA+zJ
46B allowable expenses 可扣税的支出
8< Ex` allowance 免税额；津贴；备抵；准备金
n)R[T.E)+ allowance for debts 债项的免税额
HkyN$1s allowance for depreciation by wear and tear 耗损折旧免税额
P@Av/r allowance for funeral expenses 殡殓费的免税额
N~9zQ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
%QX"oRMn0 allowance for repairs and outgoings 修葺及支出方面的免税额
hr/|Fn+kA allowance to debtor 给债务人的津贴
_kQOax{c/ alteration of capital 资本更改
0Y/k /)Ul] alternate trustee 候补受托人
ou [Wz{ amalgamation 合并
\$2 zF8 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Xvn \~Vr ambit of charges 征税范围；收费范围
3y-P-NI~= amended valuation 经修订的估值
Q@.%^1Mp American Commodities Exchange 美国商品交易所
Z4tc3e
American Express Bank Limited 美国运通银行
T V(%e4U= American Stock Exchange 美国证券交易所
.,gVquqMY amortization 摊销
".
wG~H amount due from banks 存放银行同业的款项
9, 0}}3J amount due from banks abroad 存放海外银行同业的款项
?f=7F
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)|<g\>/ amount due from local banks 存放本港银行同业的款项
a >Xq amount due to banks 银行同业的存款
'd9c CQ} amount due to banks abroad 海外银行同业的存款
*+<H4.W
H amount due to holding companies 控股公司存款
_OR[RGy amount due to local banks 本港银行同业的存款
)iCg,?SSw= amount due to outport banks 外埠银行同业的存款
@{x+ln1r amount for note issue 发行纸币的款额
wI2fCq(a0 amount of bond 担保契据的款额
`}*jjnr" amount of consideration 代价款额
fDZnC Fa amount of contribution 供款数额
$EPDa?$* amount of indebtedness 负债款额
&A~(9IV amount of principal of the loan 贷款本金额
p O IfKd amount of rates chargeable 应征差饷数额
6G>bZ+ amount of share capital 股本额
dhI+_z amount of sums assured 承保款额
H9rZWc"* amount of variation 变动幅度
LQ4 F/[1} amount of vote 拨款数额
{aWfD XB1 amount payable 应付款额
B-aJn8>/ amount receivable 应收款额
/n#t.XJY* Amsterdam Stock Exchange 阿姆斯特丹证券交易所
K yp(dp > analysis 分析
\t]aBT, ancillary risk 附属风险
?XO} 6q<tM annual account 周年帐目；周年帐目报表；年度决算；年结
}t5pz[zl annual accounting date 年结日期
!6{b )P annual allowance 每年免税额；年积金；年度津贴；年津
b ;t b&o annual balance 年度余额
PoRL35 annual disposable income 每年可动用收入
aK kY) annual estimates 周年预算
cUM#|K#6 annual fee 年费
vKNxL^x annual general meeting 周年大会
7\JA8mm annual growth rate 年增率；每年增长率
Lcy>!3q3~ annual long-term supplement 长期个案每年补助金
k0!D9tk annual pensionable emolument 可供计算退休金的年薪
%~YQl N annual report 年报
8:t1%O$ Annual Report on the Consumer Price Index 《消费物价指数年报》
+0FmeM&`h_ annual return 周年报表；周年申报表；每年报税表格
/ S)&d N` Annual Return Rules 《周年报表规则》
8r gN G7d annual review of consumer prices 每年消费物价回顾
Q-Rt annual roll-forward basis 逐年延展方式
&\s>PvnquX annual salary 年薪
AC/8 2$ annual statement 年度报表；年度决算表
t&Z:G<; 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
NpF}~$2 annuitant 年金受益人
6d|%8.q 1 annuity 年金
h5R5FzY0& annuity contract 年金合约
' 8bT9 annuity on human life 人寿年金
CF+:9PG antecedent debt 先前的债项
p(Bn! ante-dated cheque 倒填日期支票
h; sdm/ anticipated expenditure 预期开支
,R;wk=k anticipated net profit 预期纯利
EL-1o0 2- anticipated revenue 预期收入
\m;"KyP+ anti-inflation measure 反通货膨胀措施
80qe5WC.2u anti-inflationary stance 反通货膨胀立场
9Fm><,0'u apparent deficit 表面赤字
[sH[bmLR apparent financial solvency 表面偿债能力
[XP3 apparent partner 表面合伙人
1]j_4M14aA application for personal assessment 个人入息课税申请书
Bn_@R` application of fund 资金应用
,l_n:H+"F application to release as liquidator and to destruct the books of accounts and documents
zSFqy'b.M- 申请免除清盘人职务及毁灭帐簿与文件
}];_u g*
" appointed actuary 委任精算师
b bO1`b- appointed auditor 委任核数师；委任审计师
7`f',ZK% appointed trustee 委任的受托人
{|J'd + appointer 委任人
_ GK3]F0 apportioned pro rata 按比例分摊
wFJ?u?b0Q apportionment 分配；分摊
saaN$tU7 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
4aQb+t, apportionment formula 分摊方程式
c 0%%X!!$ apportionment of estate duty 遗产税的分摊
#7A_p8 appraisal 估价；评估
W} U-u{Z appreciable growth 可观增长
V+kU^mI appreciable impact 显着影响
/n SmGAO appreciable increase 可观增长
Qm X(s appreciation 增值；升值
,@ Izx appreciation against other currencies 相对其他货币升值
q0hg0 DC[; appreciation of the exchange value of Hong Kong dollar 港元汇值上升
D,r s) appreciation tax 增值税
g.d%z appropriation 拨款；拨用；拨付
B )M& FO appropriation account 拨款帐目
+L8 6 w7 Appropriation Bill 拨款法案
2$ O @T] appropriation-in-aid system 补助拨款办法
93npzpge approved assets 核准资产
p ft6
@ 'q approved basket stock 认可一篮子证券
iPxhDn<B approved budget 核准预算
)c#m<_^
approved charitable donation 认可慈善捐款
u9*}@{, approved charitable institution 认可慈善机构
^c{,QS{ approved currency 核准货币；认可货币
='0f#>0Q approved estimates 核准预算
^vjN$JB
approved estimates of expenditure 核准开支预算
*$Df)iI6 approved overseas insurer 核准海外保险人
[~ sXjaL8 approved overseas trust company 核准海外信托公司
l ^*GqP5 approved pooled investment fund 核准汇集投资基金
S3=M k~_& approved provident fund scheme 认可公积金计划
0omg%1vt<A approved provision 核准拨款
^ )Lh5 approved redeemable share 核准可赎回股份
'' Y}Q" approved regional stock 认可地区性证券
? 5qo>W<7 approved retirement scheme 认可退休金计划
T7AFL= approved subordinated loan 核准附属贷款
onM ~*E arbitrage 套戥；套汇；套利
d))(hk: arbitrageur 套戥者；套汇者
\ :8 eN}B arbitrary amount 临时款项
e'oM% G[ arrangement 措施；安排；协定
,x?H]a) arrears 欠款
Vs~^r> arrears of pay 欠付薪酬
)K8k3]y& arrears of revenue 逾期未收税款；逾期未收的帐项
bUC-} articles of association 组织章程；组织细则；组织章程细则
|#x;} _>7 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
dF{3 ~0+, ascertainment of profit 确定利润
Y WSo:)LY "Asia Clear" “亚洲结算系统”
_=1SR\ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
/(w:XTO< Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
@^y/V@lDm Asian Development Fund [ADF] 亚洲发展基金
~pn9x;N%H Asian dollar bond 亚洲美元债券
[ IVT0
i Asian dollar market 亚洲美元市场
22\Buk}? Asian dollar rate 亚洲美元利率
C+Wb_ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
}(AUe5aw`G Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
~F*pV* asked price 沽盘；喊价；索价；卖方报价
c h<Fi%) assessable income 应评税入息
BJ k:h-m [ assessable loss 应评税亏损
@5H1Ni5/o@ assessable profit 应评税利润
&J_|P43 assessable value 应评税值
L`YnrDZK assessed profit 估定利润
D>,]EE- assessed value 经评估价值
|2X Et\P assessment 评税；评定；估价；评税单
(| Am assessment number 评税编号；估价编号
PG9won5_ assessment of additional tax 补加税评税
bCk_ZA assessment of performance 业绩评估；实绩评价
|H5){ 2V>K Assessor 评税主任
6g!#"=ls; asset price bubbles 资产价格泡沫
|v8 >22y asset-backed securities 具资产保证的证券
StWDNAf) assets accretion 资产增值
k+44ud.j assets and liabilities 资产与负债
Hjli)*ev assets betterment statement 资产递增表；资产改进表
gLQWL}0O assets lending 实物放款；有抵押贷款
it\{#rb=4 assets of the company passing on the death 死者去世时转移的公司资产
A\ze3fmV assets pledged as security for liabilities 用作负债抵押的资产
71cc6T assets portfolio 资产投资组合
g?UG6mFbE assets price 资产价格
US'X9=b_ assets quality 资产质素
$Ha?:jSc assets realization 资产变现
?)1h.K1}M assets refinancing arrangement 资产再集资安排
&6,GX7]Fo assets securitization 资产证券化
F {]: assets situated outside Hong Kong 在香港以外地方的资产
*(L4rK\2 assets stripping 削减资产；拆卖资产
JGf6*D"O assets value 资产值
[+ gX6 assignee 承让人
nTY`1w.; assignment 转让；转让书；转让契
eg) =^b assignment of interest 权益转让
M9]O!{ sq assignment of letters patent and trade mark 专利证书及商标转让
a<sE d p assignment of property 物业转让；物业转让书
b=-<4Vu*\ assignment right 转让权
b`E0tZcJ assignor 转让人
W!I"rdo;V associate 有联系的人；有关连人士；相联者；合伙人；联系人
Iqe4O~) Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
' /b,3: associate member 附属会员
BkA>':bUr associated body corporate 相联法人团体
uwQ{ y>SG associated company 相联公司；联属公司
v@`#!iu associated corporation 相联法团
*f.eyg# Association of Chartered Certified Accountants [ACCA] [United Kingdom]
}k
duN0 公认会计师公会〔英国〕
nq8mz I Association of Futures Exchange Brokers 香港期货经纪协会
(p68Qe%OuG Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
f&H):. association of underwriters 承保人组织
]&yO>\MgJB assumption of control 接管
`BMg\2Ud* assurance 担保；保险；转易；转易书
waQNX7Xdn assurance of interest 权益的转易
Ne@Iv)g? at 19XX price 按一九ＸＸ年价格计算
bL!NT}y` at a discount 按赔价计算；按贴水价格计算；打折扣
?nB).fc at a premium 按溢价计算；按升水价格计算
8~ED mg[ at call 通知付款；按通知
<' -}6f3 at constant market price 按固定市价计算
B y6: at constant price 按固定价格计算
)1lR;fD at cost 按成本计算
9,82Uta at current market price 按当时市价计算；按现时市价计算
:bW}*0b- at current price 按当时价格计算；按现时价格计算
W4QVWn %3 at factor cost 按要素成本计算；按生产要素成本计算
engq l; at money-of-the-day price 按付款当日价格计算
: "3WC B at or better 按指定或较佳价位〔买卖指令〕
&y mfA{s at par 按面值计算；平价
4B <D.i ;} at sight 见票即付
b, ~4O~z at the close 按收市盘
C
z4"[C`; at the opening 按开市盘
E4HG`_cWb attestation 见证；见证条款
jWiB_8- 6 at-the-money option 平价期权
5X|=qZ attorney 受权人；受托代表人
iwJBhu0@# attornment 新拥有人承认书
EW0H"YIC attributable profit 可归属利润
5sM-E>8G^{ attributable share value 可归属股份价值
{LbcG^k Auckland Stock Exchange 奥克兰证券交易所
<!Nj2> auction 拍卖
V~&P<=8;Wl auctioneer 拍卖商
)mB+#T<k- audit 审计；核数
x{Gb4=?l Audit Commission 审计署
xFHc+m' m~ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
bb$1RLyRL 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〕
Ol~sCr audit review 帐目审查
"7JO~T+v Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
sn+i[ audited account 审计帐目；经审计的帐目
J1 a/U@" audited annual account 经审计的周年帐目
r fkk3oy audited balance sheet 经审计的资产负债表
{Rc/Ten auditor 核数师；核数主任；审计师
Z$k4 T$,[- auditor's certificate 核数师证明书；审计师证明书
z(:0@ 5 auditor's report 核数师报告；审计师报告
gv r "F Aussie bond 澳元债券
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Bu U austerity budget 紧缩预算
69!J' kM[ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
LU ?X|{z Australia All Ordinaries Index 澳洲所有普通股票指数
F8Rd#^9PD Australian Dollar [AUD] 澳元
pez[qs Australian Options Market 澳大利亚期权市场
!Q*.Dw()[ Australian Securities Commission 澳洲证券事务监察委员会
]~U4; Australian Society of Certified Practising Accountants 澳洲执业会计师公会
w_ k Hy_) Australian Stock Exchange 澳大利亚证券交易所
X<x"\ Yk Austrian Schilling [ATS] 奥地利先令
ipQJn_:2 authentication 认证；鉴证
Z uo7MR authority to purchase 委托购买证；委购书
y/$WjFj3" authorization 认可；核准；授权；授权书
fv5'Bl authorization by direction 指示授权
hWJ\dwF authorization by instruction 指令授权
Gk;== ~ authorization by warrant 令状授权
z;zy k authorization of unit trust 单位信托的认可
qy`@\)S/5 authorized agent 指定代理人
`ihlKFX authorized capital 法定资本
? #-"YO7 authorized clerk 出市员
2IFri|;-eb authorized dealer 认可交易商
}W#Gf.$6C authorized financial institution 认可财务机构
:2^%^3 +V authorized fund 认可基金
>DBaKLu\ authorized fund house 获授权的基金公司；认可基金公司
u_dT J, m authorized institution 认可机构
X-|`|>3E
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Pz,kSxe= authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
x>A(016:C authorized insurer 获授权保险人；获认可承保人
)-xx$0mL- authorized investment 特准投资项目
W2O
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7Y&W^]UZ0t authorized representative 获授权代表
f$Nz).( authorized share capital 法定股本
.2q 7X{4= automated quotation system 自动报价系统
+XLy Pj Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
:XxsD D 自动交易系统〔香港期货交易所有限公司〕
{CG%$rh automatic adjustment mechanism 自动调整机制
#Q.A)5_ automatic adjustment system 自动调整系统
yd$_XW p?\ Automatic Clearing House 自动票据交换所
3 q^3znt automatic exchange rates accumulation system 自动化汇率累集系统
jut Eb@nog Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
G#t!{Q}8 automatic teller machine [ATM] 自动柜员机
0UB)FK ,9 autopay 自动转帐
-GLI$_lLF available assets 可用资产
qZ'&zB) available fiscal reserve 现存财政储备
jAB~XaT , available profit 可用利润
fW~r%u
.y Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
m Y*JNx average 平均；平均数；海损
3,DUT{2 average basic salary 平均基本薪金
5 < wIJ5t average consumer expenditure 平均消费开支；一般消费开支
u27 K
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wHq*)7#h# average cost of land production 增辟土地平均成本
{'C PLJ{R average daily turnover 平均每日成交额
ekND>Qjj average daily wage rate 平均每日工资率
8C7$8x] mM average expenditure pattern 平均开支模式
&<2~ 7?$! average growth rate 平均增长率
x o k8 average net fixed assets 固定资产平均净值
J,D u:|3o average of relatives 相对价格平均数
8fRk8 average price 平均价格
S +
gzl#r average propensity to consume 平均消费倾向；一般消费倾向
btoye \ rl average propensity to save 平均储蓄倾向；一般储蓄倾向
HR]*75}e average rate 平均率
F`IV9qv average revenue 平均收入；平均收益
`n7*6l<k~4 average stock 平均库存；平均存货
P& @ 2DI3m average yearly rent 平均年租
hg[ob+" avoidance of double taxation 避免双重课税
i%w[v_j avoidance of tax 避税
