A:
Wb cm1I) A share Ａ股；甲类股份
dS <*DP abatement of tax 减税；减扣免税额
{,*vMQ<^ ABN AMRO Bank N.V. 荷兰银行
3iX\) :4 above-the-line expenditure 线上项目支出；经常预算支出
d: ^B2~j above-the-line receipt 线上项目收入；经常预算收入
H[ OgnnM ABSA Asia Limited 南非联合亚洲有限公司
IoK / 2Gp absolute change 绝对数值变更
}a9G,@:k absolute expenditure 实际开支
"lt5gu! `u absolute guideline figure 绝对准则数字
:/Es%z
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%yjD<2 J; absolute order of discharge 绝对破产解除令
v[8+fd)}S absolute profit margin 绝对利润幅度
T2.[iD!A absolute value 实值；绝对值
ITn PF{N absolutely vested interest 绝对既得权益
n|rKo<Y0 absorbed cost 已吸收成本；已分摊成本
bX:h"6{=R absorption 吸收；分摊；合并
y5O &9Ckw absorption rate 吸收率；摊配率；分摊率
79d(UG'O ACB Finance Limited 亚洲商业财务有限公司
XpE847!soL acceptable form of reciprocity 合理的互惠条件
Suo$wZ7J acceptable rate 适当利率；适当汇率
}P{Wk7#Jq acceptance agreement 承兑协议
gGM QRRq acceptance for honour 参加承兑
s0D4K acceptor 承兑人；接受人；受票人
jf)l; \u acceptor for honour 参加承兑人
\weg%a accident insurance 意外保险
-}h ^'# Accident Insurance Association of Hong Kong 香港意外保险公会
d}ycC.h4k accident insurance scheme 意外保险计划
~Fwbi accident year basis 意外年度基准
~7*2Jp' accommodation 通融；贷款
&(32s! qH accommodation bill 通融票据；空头票据
NW 2`)e' accommodation party 汇票代发人
K r|.I2?" account balance 帐户余额；帐户结余
^[Ka+E^Q account book 帐簿
O&|<2Qr account collected in advance 预收款项
$6D* G-*8 account current book 往来帐簿
(*Q:'2e account of after-acquired property 事后取得的财产报告
%8xRT@Q account of defaulter 拖欠帐目
Av5:/c.B account payable 应付帐款
MpZ\ j account payee only [A/C payee only] 只可转帐；存入收款人帐户
E!mv} account receivable 应收帐款
'x"(OdM:[ account receivable report 应收帐款报表
2=0HQXXrq account statement 结单；帐单；会计财务报表
'U`;4 AN account title 帐户名称；会计科目
w=rD8 @ accountant's report 会计师报告
S1mMz
i Accountant's Report Rules 会计师报告规则
vW vu&3tx accounting and auditing procedure 会计与审计程序；会计与核数程序
DU]KD%kl Accounting Arrangements 《会计安排》
VHl1f7%@H accounting basis 会计基础
A%$~ accounting by Official Receiver 破产管理署署长呈交的帐目
$8HiX 6r Accounting Circular 《会计通告》
blIM rP% accounting class 会计类别
'/@wk#, accounting date 记帐日期；会计结算日期
+0UBP7kn accounting for money 款项核算
9:VU tx#}2 Accounting Officer 会计主任
8 p[n>qV9 accounting period 会计报告期；会计期
|}UkVLc_^ accounting policy 会计政策；会计方针
\( #"g accounting practice 会计惯例
#eJ<fU6Da accounting principle 会计准则
V(DY! f_% accounting record 会计记录
j4!O,.!T accounting report 会计报告
{)!>e Accounting Services Branch [Treasury] 会计事务部〔库务署〕
1,bE[_ Accounting Society of China 中国会计学会
,#&7+e!]>P accounting statement 会计报表
5Lej_uqF
accounting system 会计制度；会计系统
51#O lvD accounting transaction 会计事项；帐务交易
+)e|> accounting treatment 会计处理
y;8&J{dd accounting year 会计年度
bDtb6hL accretion 增值；添加
,% l}TSs accrual 应计项目；应累算数目
-,p=;t#( accrual basis 应计制；权责发生制
Zcy GLg0I accrual basis accounting 应计制会计；权责发生制会计
7>F{.\ Z accrue 应累算；应计
(4A'$O2 accrued benefit 应累算利益
[x>Ju&))$ accrued charges 应计费用
,bd jk ( accrued cumulative preference share dividend 应累算的累积优先股股息
&s(&B>M accrued expenses 应累算费用
h3k>WNT7 accrued interest payable 应付利息；应计未付利息
DHw)]WB M accrued interest receivable 应收利息；应计未收利息
G--X)h- accrued right 累算权益
15<? [`:6 accruing profit 应累算的利润
Y-YuY accumulated fiscal reserve 累积财政储备
[p`5$\e accumulated profit 累积利润；滚存溢利
\'*M
}G accumulated reserve 累积储备
t S] accumulation of surplus income 累积收益盈余
T:Klr=&V acquired assets 既得资产
zN|k*}j1J acquisition 收购；购置；取得
fTvm2+ .nX acquisition cost 购置成本
X
V;j6g acquisition expenses 购置费用
z"U C$ acquisition of 100% interest 收购全部股权
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fAf acquisition of control 取得控制权
V<H9KA acquisition of fixed assets 购置固定资产
Op ?"G acquisition of shell “买壳”
^sLx3a acquisition price 收购价
"W(Ae="60 act of God 天灾
8iJB'#''* acting partner 执事合伙人
RK|*yt"f" active market 买卖活跃的市场；交投畅旺的市场；旺市
lYQ|NL(): active partner 积极参与的合伙人
~:bdS 4w active trading 交投活跃
'Uf?-t*LT@ actual circulation 实际流通
6xJffl actual cost 实际成本
9T24d ofkJ actual expenditure 实际开支；实际支出
sEdz`F actual income 实际入息；实际收入；实际收益
vb6EO[e% I actual market 现货市场
PKSfu++Z actual price 现货价；实际价格
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E[2c actual profit 实际利润
*< ($.c actual quotation 实盘；实际价位；实际报价
M s(xQ[#+ actual year basis 按实际年度计算
\BXzm ok actuals 实货
8a P/vToa actuarial investigation 精算调查
mSxn7 LG actuarial principle 精算原则
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Actuarial Society of Hong Kong 香港精算学会
+)j ll#}? actuarial valuation 精算师估值
1" cv5U actuary 精算师
1w^wa_q x ad referendum agreement 暂定协议；有待覆核的协定
fj5 g\m ad valorem duty 从价税；按值征税
X&q x4 DL ad valorem duty system 从价税制
k*hl"oL"X ad valorem fee 从价费
lZcNio ad valorem tariff 从价关税
UPfO;Z`hJ additional allowance 额外免税额
f` uRC-B/ additional amount for unexpired risk 未过期风险的额外款额
2(x C| additional assessable profit 补加应评税利润
E
s5: S# additional assessment 补加评税
8I#ir4z#< additional commitment 额外承担
P# ~B @d additional commitment vote 额外承担拨款
Vi8A4 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
@ivd|*?k0 additional dependent parent allowance 供养父母额外免税额
L9 D`hefz additional provision 额外拨款
d7X&3L %Oq additional stamp duty 附加印花税
FI$:R additional tax 补加税罚款；补加税款
'RK"/ZhqE Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
MCT1ZZpPr adjudged bankrupt 被裁定破产
Fr8GGN~/ adjudicated bankrupt 裁定破产人
}#O!GG{ adjudication fee 裁定费；评定印花税额手续费；评估契据费
G:1'}RC : adjudication of bankruptcy 裁定破产；宣告破产
mUh]`/MK$ adjudication of insolvency 裁定无力偿还债务
Mn.,?IF`K adjusted actual 经调整的实数；调整后的实数
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adjusted current assets 经调整的流动资产；调整后的流动资产
E MW6' adjusted figure 经调整的数字；调整后的数额
KeQcL4< adjusted liabilities 经调整的负债；调整后的负债
neDXzMxF adjusted loss 经调整的亏损；调整后的亏损
G:=hg6 ' 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
ZYwcB]xE z adjusted profit 经调整的利润；调整后的利润
W D[eoi adjusted surplus 经调整的盈余额；调整后的盈余额
my.EvN adjusted value 经调整的价值；调整后的价值
#dA$k +3 adjustment 调整；修订；理算〔保险〕
\WCQ>c?~ adjustment centre 调剂中心
I9*cEZ!l=e adjustment lag 调整过程的时间差距；调整时差
n~* ".ZC'Y adjustment mechanism 调整机制
-1g :3'%
P adjustment of loss 亏损调整
8-#%l~dr adjustment process 调整过程；调整程序
+J X;T(T adjustment range 调整幅度
g\JJkXjD# administered exchange rate 受管制汇率
@LKQ-<dZG Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
(CmK> "C+ administration expenses 行政费用
>M,oyM" s administration fee 手续费；行政费
$RaN@& Wm administration in bankruptcy 破产管理
)|F|\6:ne administration order 遗产管理令
+T+@g8S administrator 管理人；遗产管理人
[]>'Dw_r administrator of the estate 遗产管理人
kz" uTJK admission of debt 债项承认书
#&&T1;z"# admission of proof 接纳债权证明
_>; W z7 advance 放贷款项；垫付款项；预支款项；预付款项
!Lf<hS^ advance account 暂支帐目；预付款帐户
$1an#~ advance compensation 预付补偿金
_IDZ.\'>$ advance from shareholder 股东垫款
pN%&`]Wev advance pending reimbursement 预支以待日后付还
%iN>4;T8 advanced economy 先进经济体系
Z4j6z>q E advancement 预付；预付财产
,BU;i%G&s advances warrant 垫款令
K9lgDk"i advancing 贷出
'YN aLZ20 adverse balance 逆差
yw3"j dcl adverse exchange 逆汇
W lMcEje advertisement addressed to shareholders 在报章刊登的致股东通告
cj/` m$ advice for collection 托收通知书
7;"0:eX advice of drawing 提款通知书；汇票通知书
11[lc2 advice of payment 付款通知
}{o ! Advisory Committee [Securities and Futures Commission]
?{{w[U6NE 谘询委员会〔证券及期货事务监察委员会〕
>Jz9wo ` Advisory Committee on Diversification 经济多元化谘询委员会
y>^^. affidavit 誓章；遗产申报誓章
IHl q27O affidavit of no receipt 述明无收款的誓章
^OR0Vp>L affiliate 联号；联营公司；附属公司
N@q}eGe affiliated company 附属公司；联号；联营公司
}SN( ^3N affirmation [estate duty] 非宗教式宣誓〔遗产税〕
sHP -@ affordability 负担能力
eU?hin@X African Development Bank [AfDB] 非洲开发银行
!'7fOP-J] after-acquired property 事后取得的财产
*T|B'80 after-hours dealing 市后交易
gE-y`2SU after-tax profit 税后盈利；税后利润；税后溢利
l4Xz r:] agency agreement 代理协议
rl*O-S/ agency expenses 代理机构的开支
Ifj&S'(): agency fee 代理费
CLb6XnkcA\ Agency Law 《代理法》
~GaGDS\V agent 代理人；承销人
X%1TsCKMj agent of company 公司代理人
~4S$+* '8 agent's fee 代理人费；经纪费
rz?Cn
X.t aggregate 总计；总数；总体数字
*Gbhk8}V' aggregate amount 总款额；总额
|?` 5 ~f aggregate assets and liabilities 总体资产与负债
;?-AFd\i aggregate at constant price 按固定价格计算的总体数字
o`?rj!\ aggregate demand 总需求
woYD &Oml aggregate gross position 总持仓量
i e}O ZM aggregate limit 总限额
C$ 3*[ aggregate of salaries tax 合计薪俸税
T(4d5 fY aggregate performance 总体表现；总体业绩
]T4/dk&|o^ aggregate supply 总体供应
kIrrbD aggregate surplus 总盈余
yVd^A2
aggregate total 整体总额
-EjXVn! vQ aggregate value 总值；合计价值
`2~>$Tr aggregated basis 合计基准
.J"N} aggregated net chargeable income 合计应课税入息实额
]rmBM aggregation 合并计算；合计；总和
5\- uo&# aggregation of incomes of husband and wife 夫妇入息合并计算
iHK~?qd} aggregation of property 财产的总和
S:\i
M: agio 差价；贴水
)xGAe #E~j 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》
[M_{~1xX Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
30Q
p^)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》
:QCL9QZ' Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
TOYK'|lwM 《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》
]Z JoC!u Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
XC4Z ,,ah" 《香港政府和大韩民国政府关于相互促进和保护投资协定》
,g`%+s7 u agreement for a settlement 授产协议
c}x1-d8 agreement for assignment 转让协议
weitDr6 agreement for sale 售卖协议；买卖协议
wucdXj{% agreement for sale and purchase 买卖协议
l.[pnL D agreement for the payment of interest 支付利息协议
CI|lJ agreement for the repayment of money 还款协议
+Q*`kg ' agreement of reinsurance 再保险协议
!,WGd|oJ Agricultural Bank of China 中国农业银行
TBhM^\z air passenger departure tax 飞机乘客离境税
"q4tvcK. Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
bdUPo+ airport tax 机场税
"}]`64? alcohol duty 酒精税
# k I> alienation 让与；让渡；转让
R#(0C(FI^ alimony 生活费；赡养费
dn6B43w All Ordinaries Index [AOI] 所有普通股指数
KWwtL"3 all risks 全险；综合险
T X`X5j All Sales Record for Stock Market 《股票市场成交报告》
xS18t=" Allied Capital Resources Limited 新联财务有限公司
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pnO all-items index [Consumer Price Index] 总指数〔消费物价指数〕
j jpY g allocation letter 拨款信件
8OfQ : allocation of fund 分配款项；预留款项
'[F:uA allocation of profit 利润分配；溢利分配
yoi4w 7: allocation warrant 拨款令
LHAlXo; allotment 分配；配股
Otn,UoeeB allotment notice 股份配售通知；配股通知
?I.9?cQXZ allotment of shares 股份分配
x^f<G
6z allowable 可获宽免；免税的
FB=oGgwwq allowable business loss 可扣除的营业亏损
lG*Rw-?a allowable expenses 可扣税的支出
5:Qz allowance 免税额；津贴；备抵；准备金
# F*|@ allowance for debts 债项的免税额
o3ZN0j 69| allowance for depreciation by wear and tear 耗损折旧免税额
ZTC>Ufu2! allowance for funeral expenses 殡殓费的免税额
Vs>Pv$kW allowance for inflation 为通货膨胀而预留的款项；通胀准备金
w7 nt $L5 allowance for repairs and outgoings 修葺及支出方面的免税额
v1h(_NLI! allowance to debtor 给债务人的津贴
sE9FT#iE alteration of capital 资本更改
8 WP>u8& alternate trustee 候补受托人
dWY%bb amalgamation 合并
&}ZmT>q`$ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
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nE4 ambit of charges 征税范围；收费范围
E3L?6Qfx> amended valuation 经修订的估值
I8F+Z American Commodities Exchange 美国商品交易所
T}~TW26v American Express Bank Limited 美国运通银行
BT{;^ Hp American Stock Exchange 美国证券交易所
^s,3*cAU amortization 摊销
yr]ja-Y amount due from banks 存放银行同业的款项
\}-4(Xdaq amount due from banks abroad 存放海外银行同业的款项
LyUn!zV$( amount due from holding companies 控股公司欠款
BEZ~<E&0H amount due from local banks 存放本港银行同业的款项
<sdgL+&1h amount due to banks 银行同业的存款
&9k~\;x amount due to banks abroad 海外银行同业的存款
urp|@WZ amount due to holding companies 控股公司存款
^({)t amount due to local banks 本港银行同业的存款
c, UJ uCZ amount due to outport banks 外埠银行同业的存款
?0b-fL^^+l amount for note issue 发行纸币的款额
" T(hcI amount of bond 担保契据的款额
>nS sbhAe amount of consideration 代价款额
~ KK 9aV{ amount of contribution 供款数额
c0Ug5Vr amount of indebtedness 负债款额
gW, [X( amount of principal of the loan 贷款本金额
a+h $u amount of rates chargeable 应征差饷数额
5'lVh/ amount of share capital 股本额
GqFx^dY4* amount of sums assured 承保款额
;yH>A ;,K% amount of variation 变动幅度
CjdM*#9lW amount of vote 拨款数额
?z
,!iK` amount payable 应付款额
=j]y?;7q amount receivable 应收款额
w+o5iP LX Amsterdam Stock Exchange 阿姆斯特丹证券交易所
];r!
M0 analysis 分析
|5@Ra@0 ancillary risk 附属风险
lED!}h'4 annual account 周年帐目；周年帐目报表；年度决算；年结
M 8^ID # annual accounting date 年结日期
{%jAp11y+O annual allowance 每年免税额；年积金；年度津贴；年津
9rB3h`AVF annual balance 年度余额
wcHk]mLM annual disposable income 每年可动用收入
FOaA}D `] annual estimates 周年预算
gv!8' DKn annual fee 年费
mrGV{ {. annual general meeting 周年大会
-15e annual growth rate 年增率；每年增长率
Pz]WT1J0 annual long-term supplement 长期个案每年补助金
yUo R6w annual pensionable emolument 可供计算退休金的年薪
~f QrH %@ annual report 年报
,CE/o7.FG Annual Report on the Consumer Price Index 《消费物价指数年报》
x" r0<RK annual return 周年报表；周年申报表；每年报税表格
u ExLj6 Annual Return Rules 《周年报表规则》
9t! d.} annual review of consumer prices 每年消费物价回顾
?y>N&\pt2 annual roll-forward basis 逐年延展方式
<y 4(!z" annual salary 年薪
`RTxc annual statement 年度报表；年度决算表
t Zxx#v` Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
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$Rb annuitant 年金受益人
6#w>6g4V~R annuity 年金
G , 8mFH annuity contract 年金合约
QE<Z@/V*a annuity on human life 人寿年金
!E70e$Th antecedent debt 先前的债项
B`pBI Uu ante-dated cheque 倒填日期支票
cJKnB!iL5 anticipated expenditure 预期开支
UhB +c anticipated net profit 预期纯利
?7\V)$00(& anticipated revenue 预期收入
UG 1<Xfu| anti-inflation measure 反通货膨胀措施
xBHf~:! anti-inflationary stance 反通货膨胀立场
PZ[-a-p40 apparent deficit 表面赤字
xL* psj apparent financial solvency 表面偿债能力
Khq\ @`RaT apparent partner 表面合伙人
fif;n[< application for personal assessment 个人入息课税申请书
DR"Y(-xl application of fund 资金应用
x 0 7 = application to release as liquidator and to destruct the books of accounts and documents
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S. 申请免除清盘人职务及毁灭帐簿与文件
HG]ARgOB appointed actuary 委任精算师
FlO?E3d appointed auditor 委任核数师；委任审计师
h*%p%t< appointed trustee 委任的受托人
:@w~*eK ~ appointer 委任人
:J;U~emq apportioned pro rata 按比例分摊
8)B{x[?| apportionment 分配；分摊
Za.}bR6 ?Y Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
[d`Jw/4n apportionment formula 分摊方程式
YSjc= apportionment of estate duty 遗产税的分摊
{R$`YWk appraisal 估价；评估
+h) "m/mE appreciable growth 可观增长
LpHGt]|D appreciable impact 显着影响
L
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Uy appreciable increase 可观增长
j/v>,MM appreciation 增值；升值
3
9 8)\3o appreciation against other currencies 相对其他货币升值
Urni JB] appreciation of the exchange value of Hong Kong dollar 港元汇值上升
:kZ]Swi 5 appreciation tax 增值税
*h^->+0n appropriation 拨款；拨用；拨付
lM-\: Q! appropriation account 拨款帐目
cGot0' mB Appropriation Bill 拨款法案
deVd87;@7[ appropriation-in-aid system 补助拨款办法
}OkzP)( approved assets 核准资产
.0Ud?v>= approved basket stock 认可一篮子证券
6:_~-xG approved budget 核准预算
3mgvWR approved charitable donation 认可慈善捐款
k-$Acv( approved charitable institution 认可慈善机构
+ V=<vT approved currency 核准货币；认可货币
d`\SX(C approved estimates 核准预算
U$:^^Z t`B approved estimates of expenditure 核准开支预算
[*% lm9 x approved overseas insurer 核准海外保险人
l|g*E.:4 approved overseas trust company 核准海外信托公司
'! >9j,BJ approved pooled investment fund 核准汇集投资基金
<I,4Kc! approved provident fund scheme 认可公积金计划
<3Ftq= approved provision 核准拨款
nC:T 0OJv approved redeemable share 核准可赎回股份
^Ks1[xc* ` approved regional stock 认可地区性证券
@`.4 "*@M approved retirement scheme 认可退休金计划
0+&W Is approved subordinated loan 核准附属贷款
D ksYKv arbitrage 套戥；套汇；套利
NT6jwK.?)? arbitrageur 套戥者；套汇者
sbvP1|P8% arbitrary amount 临时款项
97c0bgI!+ arrangement 措施；安排；协定
bbL\ xq^ arrears 欠款
s'O%@/;J arrears of pay 欠付薪酬
+m_ .?V6 arrears of revenue 逾期未收税款；逾期未收的帐项
Vmz#u1gGT6 articles of association 组织章程；组织细则；组织章程细则
y)r`<B Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
t%@iF
U;} ascertainment of profit 确定利润
b~;:[ #
"Asia Clear" “亚洲结算系统”
I!zoo[/)% Asia Commercial Bank Ltd. 亚洲商业银行有限公司
x1 =`Z@^ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
U<6)CW1; Asian Development Fund [ADF] 亚洲发展基金
GzEw~JAs Asian dollar bond 亚洲美元债券
c<13 r=+ Asian dollar market 亚洲美元市场
kn#?+Q Asian dollar rate 亚洲美元利率
9WHE4'Sa Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
l4gH]!/@ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
q\tr&@4iC asked price 沽盘；喊价；索价；卖方报价
?M90K)&g{ assessable income 应评税入息
+kI}O*s assessable loss 应评税亏损
6>?qBWW assessable profit 应评税利润
qMaO1cE\ assessable value 应评税值
hC-uz _/3 assessed profit 估定利润
hu-]SGb6 assessed value 经评估价值
|E13W assessment 评税；评定；估价；评税单
k(f),_ assessment number 评税编号；估价编号
1P]J3o assessment of additional tax 补加税评税
HSud$(w assessment of performance 业绩评估；实绩评价
/{R
^J# Assessor 评税主任
fMw F|; asset price bubbles 资产价格泡沫
qJ" (:~ asset-backed securities 具资产保证的证券
.J.}}"+U assets accretion 资产增值
:7@[=n assets and liabilities 资产与负债
8hV]t'/; assets betterment statement 资产递增表；资产改进表
hn .(pI1 assets lending 实物放款；有抵押贷款
: b9#e g assets of the company passing on the death 死者去世时转移的公司资产
TJ)Nr*U3_ assets pledged as security for liabilities 用作负债抵押的资产
->#wDL!6 assets portfolio 资产投资组合
sta/i?n assets price 资产价格
s-#@t assets quality 资产质素
uNewWtUb( assets realization 资产变现
mB2}(DbhE assets refinancing arrangement 资产再集资安排
(R=ZI assets securitization 资产证券化
[KUkv assets situated outside Hong Kong 在香港以外地方的资产
`&I6=,YLp assets stripping 削减资产；拆卖资产
~ESw* 6s9 assets value 资产值
<\*)YKjn/@ assignee 承让人
28JVW3&) assignment 转让；转让书；转让契
s=$xnc}mf assignment of interest 权益转让
$%U}k=- assignment of letters patent and trade mark 专利证书及商标转让
hl[<o<`Q assignment of property 物业转让；物业转让书
Ov" wcJ assignment right 转让权
-raK assignor 转让人
\,v^ v]| associate 有联系的人；有关连人士；相联者；合伙人；联系人
]:ca=&> Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Fpo}UQQbc associate member 附属会员
oVqx)@$K associated body corporate 相联法人团体
?Gf'G{^} associated company 相联公司；联属公司
H2 8-;>'` associated corporation 相联法团
M"mvP r 9 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
WLWfe- 公认会计师公会〔英国〕
@3eMvbI Association of Futures Exchange Brokers 香港期货经纪协会
\ ;%D;3Au Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
=ZHN]PP association of underwriters 承保人组织
yI =nu53BV assumption of control 接管
Z4 z| B& assurance 担保；保险；转易；转易书
(9bU\4F\ assurance of interest 权益的转易
h-.^*=]R6 at 19XX price 按一九ＸＸ年价格计算
u A`e at a discount 按赔价计算；按贴水价格计算；打折扣
vkLt#yj~ at a premium 按溢价计算；按升水价格计算
W)`>'X` at call 通知付款；按通知
E QnU:a at constant market price 按固定市价计算
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j. < at constant price 按固定价格计算
kFJ]F |^7 at cost 按成本计算
7<k r|- at current market price 按当时市价计算；按现时市价计算
w2$ L;q at current price 按当时价格计算；按现时价格计算
2C 0j.Ib at factor cost 按要素成本计算；按生产要素成本计算
2SC'Z>A at money-of-the-day price 按付款当日价格计算
p;[.&o J at or better 按指定或较佳价位〔买卖指令〕
H/f}t w at par 按面值计算；平价
i Q3wi at sight 见票即付
K[SzE{5=P at the close 按收市盘
ldG 8hK at the opening 按开市盘
HJ r*\%D}1 attestation 见证；见证条款
G>Bgw># _ at-the-money option 平价期权
/ /G&= i$ attorney 受权人；受托代表人
* *A JFc attornment 新拥有人承认书
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y"r ' attributable profit 可归属利润
h*4w i.- attributable share value 可归属股份价值
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i1zQo& Auckland Stock Exchange 奥克兰证券交易所
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auction 拍卖
,:.8s>+i auctioneer 拍卖商
-vT$UP audit 审计；核数
+=`w Audit Commission 审计署
{3Gj
rE Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
*~`oA~-Q 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
qvsfU*wo? audit review 帐目审查
q9zeN:>< Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
j%vxCs> audited account 审计帐目；经审计的帐目
HVC|0} audited annual account 经审计的周年帐目
:U1V 2f'l3 audited balance sheet 经审计的资产负债表
R^E-9S\@ auditor 核数师；核数主任；审计师
WUDXx % auditor's certificate 核数师证明书；审计师证明书
PC=s:`Y}R auditor's report 核数师报告；审计师报告
4pDZ +}p Aussie bond 澳元债券
Kd#64NSi$A austerity budget 紧缩预算
PH sM)V+ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
NFU=PS$ Australia All Ordinaries Index 澳洲所有普通股票指数
4yu=e;C wy Australian Dollar [AUD] 澳元
D -e^b'l Australian Options Market 澳大利亚期权市场
4!glgEE* Australian Securities Commission 澳洲证券事务监察委员会
z_C7=ga< Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Cn9MboXX Australian Stock Exchange 澳大利亚证券交易所
*/]1?M@P ) Austrian Schilling [ATS] 奥地利先令
=0@ o(#gM authentication 认证；鉴证
Mi!ak authority to purchase 委托购买证；委购书
' ]Km%uwL authorization 认可；核准；授权；授权书
3e [k 9` authorization by direction 指示授权
[xs` Pi authorization by instruction 指令授权
jaTCRn3|< authorization by warrant 令状授权
7")& njQ/x authorization of unit trust 单位信托的认可
*!EHs04 authorized agent 指定代理人
H]lD*3b authorized capital 法定资本
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8jG')zg authorized clerk 出市员
QD[l 6 authorized dealer 认可交易商
IetV ]Ff6 authorized financial institution 认可财务机构
Z${@;lgP authorized fund 认可基金
~fA H6FdZ\ authorized fund house 获授权的基金公司；认可基金公司
zpc m`z authorized institution 认可机构
lVb;,C %K authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Z} O0DfT ; authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
V[| k:($ authorized insurer 获授权保险人；获认可承保人
-}JRsQ+rgM authorized investment 特准投资项目
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KYI authorized person 获授权人
FLl L0Gu authorized representative 获授权代表
I8hmn@ ce authorized share capital 法定股本
j%0 g *YI automated quotation system 自动报价系统
RG_)<U/B Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
V> eJ 自动交易系统〔香港期货交易所有限公司〕
E<_+Tc automatic adjustment mechanism 自动调整机制
!I 8( Y automatic adjustment system 自动调整系统
r,Pu-bhF Automatic Clearing House 自动票据交换所
Y0OVzp9 b automatic exchange rates accumulation system 自动化汇率累集系统
{Q L qf Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
)3_g& & automatic teller machine [ATM] 自动柜员机
HPWjNwM autopay 自动转帐
PJcz] < available assets 可用资产
#`Et{6W S available fiscal reserve 现存财政储备
\=g%W^i available profit 可用利润
#lm1"~`5 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
7W#9ki1 average 平均；平均数；海损
w*N9p8hb] average basic salary 平均基本薪金
QeAkuqT'[ average consumer expenditure 平均消费开支；一般消费开支
v3jx2 Z average cost 平均成本
UUql"$q average cost of land production 增辟土地平均成本
yI Thzy S average daily turnover 平均每日成交额
j#XU\G average daily wage rate 平均每日工资率
(aH_K07 average expenditure pattern 平均开支模式
7<ES&ls_ average growth rate 平均增长率
q} R" average net fixed assets 固定资产平均净值
|7T!rnr average of relatives 相对价格平均数
QO~ TuC average price 平均价格
z//6yr average propensity to consume 平均消费倾向；一般消费倾向
P(r}<SM average propensity to save 平均储蓄倾向；一般储蓄倾向
80M4~'3 average rate 平均率
`S7${0e average revenue 平均收入；平均收益
?+#E&F average stock 平均库存；平均存货
?3i-wpzMp average yearly rent 平均年租
Q Pa&kl avoidance of double taxation 避免双重课税
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