A:
MeqW/!72$L A share Ａ股；甲类股份
m1X0stFRs" abatement of tax 减税；减扣免税额
f#a ~av9rC ABN AMRO Bank N.V. 荷兰银行
VGY#ph% above-the-line expenditure 线上项目支出；经常预算支出
1Ig@ gdmz above-the-line receipt 线上项目收入；经常预算收入
j1)HIQE|5f ABSA Asia Limited 南非联合亚洲有限公司
RbJ,J)C> absolute change 绝对数值变更
aUN!Sd2, absolute expenditure 实际开支
=3J &UQL absolute guideline figure 绝对准则数字
t>h<XPJi absolute interest 绝对权益
VrA9}"1x~* absolute order of discharge 绝对破产解除令
= !'gV:M absolute profit margin 绝对利润幅度
$Blo` ' absolute value 实值；绝对值
6<+R55 absolutely vested interest 绝对既得权益
n)w@\ Uy c absorbed cost 已吸收成本；已分摊成本
w<<G} 4~u| absorption 吸收；分摊；合并
/s>ZT8vaAs absorption rate 吸收率；摊配率；分摊率
s Y=fS2b#) ACB Finance Limited 亚洲商业财务有限公司
MX 2UYZ& acceptable form of reciprocity 合理的互惠条件
'Lft\.C acceptable rate 适当利率；适当汇率
Uc6BI$Fmz acceptance agreement 承兑协议
jZcjiOX acceptance for honour 参加承兑
g_}r)CgG| acceptor 承兑人；接受人；受票人
'!64_OMj' acceptor for honour 参加承兑人
!J w accident insurance 意外保险
Af:4 XSO6 Accident Insurance Association of Hong Kong 香港意外保险公会
y(B~)T~e@ accident insurance scheme 意外保险计划
,>n 4
` A accident year basis 意外年度基准
z)'dDM D" accommodation 通融；贷款
C26PQ Go#$ accommodation bill 通融票据；空头票据
^.F @yo2} accommodation party 汇票代发人
g83!il\ account balance 帐户余额；帐户结余
)p>BN|L account book 帐簿
7'_zJI^ account collected in advance 预收款项
^{["] !f# account current book 往来帐簿
Ep0L51Q account of after-acquired property 事后取得的财产报告
Z'PE^ , account of defaulter 拖欠帐目
$WvI %r account payable 应付帐款
IBY3QG account payee only [A/C payee only] 只可转帐；存入收款人帐户
rp.S4;=Q 9 account receivable 应收帐款
|lIkmW{ account receivable report 应收帐款报表
~a 8J"Wh account statement 结单；帐单；会计财务报表
XB-pOtVm account title 帐户名称；会计科目
@ 6>R/] accountant's report 会计师报告
0O?B!Jr]RM Accountant's Report Rules 会计师报告规则
&"fMiK3 accounting and auditing procedure 会计与审计程序；会计与核数程序
I+w 3It Accounting Arrangements 《会计安排》
|HJdpY>Uu accounting basis 会计基础
`~[zIq:}7 accounting by Official Receiver 破产管理署署长呈交的帐目
Deq~" Accounting Circular 《会计通告》
EXg\a#4[' accounting class 会计类别
s,N%sO; accounting date 记帐日期；会计结算日期
ts3%cRN r accounting for money 款项核算
5UR$Pn2a2 Accounting Officer 会计主任
JQ'NFl9< accounting period 会计报告期；会计期
dfGdY"& accounting policy 会计政策；会计方针
ZPn`.Qc accounting practice 会计惯例
EkM? Rs accounting principle 会计准则
q(e&{pbM) accounting record 会计记录
C<2vuZD accounting report 会计报告
X^#48*"a Accounting Services Branch [Treasury] 会计事务部〔库务署〕
R>Fie5 ? Accounting Society of China 中国会计学会
@"-<m|lM accounting statement 会计报表
%xf6 U>T accounting system 会计制度；会计系统
oJR0sbikP accounting transaction 会计事项；帐务交易
}8 p;w T! accounting treatment 会计处理
~" B0P>7 accounting year 会计年度
gVsAz accretion 增值；添加
,:G.V accrual 应计项目；应累算数目
3k5OYUk accrual basis 应计制；权责发生制
I)V2cOr XM accrual basis accounting 应计制会计；权责发生制会计
=U!'v X d accrue 应累算；应计
CN\ SxK`, accrued benefit 应累算利益
xZjD(e' accrued charges 应计费用
{Lb NKjn accrued cumulative preference share dividend 应累算的累积优先股股息
fz Rzkn:= accrued expenses 应累算费用
>IC.Zt@ accrued interest payable 应付利息；应计未付利息
*j2P#et accrued interest receivable 应收利息；应计未收利息
K_oBSa ` accrued right 累算权益
QS,IM >Nr accruing profit 应累算的利润
R:x4j #( accumulated fiscal reserve 累积财政储备
(ta!4h, accumulated profit 累积利润；滚存溢利
y'xB? >| accumulated reserve 累积储备
7 w_`<b6 accumulation of surplus income 累积收益盈余
Z_D8}$! acquired assets 既得资产
BbA>1#i5] acquisition 收购；购置；取得
S3i%7f^C?N acquisition cost 购置成本
EQ8 jxr<p acquisition expenses 购置费用
l.\Fr+*ej acquisition of 100% interest 收购全部股权
Cq ?l> acquisition of control 取得控制权
wy <m&M<Gr acquisition of fixed assets 购置固定资产
pMYEL acquisition of shell “买壳”
Fd2Eq&:en$ acquisition price 收购价
4\x'$G act of God 天灾
Z$ kff-Y4 acting partner 执事合伙人
rJ]iJ0[I active market 买卖活跃的市场；交投畅旺的市场；旺市
vUR {!`14 active partner 积极参与的合伙人
U")~bU active trading 交投活跃
4~hd{8 actual circulation 实际流通
D)8&v` L S actual cost 实际成本
jn>3(GRGC$ actual expenditure 实际开支；实际支出
E< "aUnI actual income 实际入息；实际收入；实际收益
=Bi>$Ly actual market 现货市场
]8*g% actual price 现货价；实际价格
4K[ E3aA actual profit 实际利润
YwQxN" actual quotation 实盘；实际价位；实际报价
Cy4@\X%W actual year basis 按实际年度计算
+^E ruv+F actuals 实货
?P ,z^ actuarial investigation 精算调查
;RB]aw E actuarial principle 精算原则
(Ybc~M)z actuarial report 精算师报告
iK N~fGRc Actuarial Society of Hong Kong 香港精算学会
Mi,yg=V actuarial valuation 精算师估值
D5Wo e&g, actuary 精算师
$FZ~]Ef ad referendum agreement 暂定协议；有待覆核的协定
&Vg+n 0 ad valorem duty 从价税；按值征税
iUFS1SN \ ad valorem duty system 从价税制
LoSblV ad valorem fee 从价费
z J93EtlF ad valorem tariff 从价关税
d5fnJ*a>l additional allowance 额外免税额
E#v}// additional amount for unexpired risk 未过期风险的额外款额
z4b2t} additional assessable profit 补加应评税利润
rQ(Aj additional assessment 补加评税
3ox%1x NA additional commitment 额外承担
I !dA {INN additional commitment vote 额外承担拨款
CO%7^}xSE, additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
GL_YT.(! additional dependent parent allowance 供养父母额外免税额
T=(/n= additional provision 额外拨款
0=# :x()e additional stamp duty 附加印花税
cKdn3 2Y4 additional tax 补加税罚款；补加税款
rE;*MqYt& Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
y hJH3< adjudged bankrupt 被裁定破产
v{Al>v}}n adjudicated bankrupt 裁定破产人
*9y)B|P^ adjudication fee 裁定费；评定印花税额手续费；评估契据费
#wK { G)J adjudication of bankruptcy 裁定破产；宣告破产
vP`Sz}FU adjudication of insolvency 裁定无力偿还债务
a$yAF4HR< adjusted actual 经调整的实数；调整后的实数
q.U` mtS adjusted current assets 经调整的流动资产；调整后的流动资产
s ]50 Y-C adjusted figure 经调整的数字；调整后的数额
-;20|US) u adjusted liabilities 经调整的负债；调整后的负债
? [l[y$9 adjusted loss 经调整的亏损；调整后的亏损
6X~.J4 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
z85%2Apd adjusted profit 经调整的利润；调整后的利润
O`E r*-O adjusted surplus 经调整的盈余额；调整后的盈余额
}pdn-# adjusted value 经调整的价值；调整后的价值
H<#M) 8 adjustment 调整；修订；理算〔保险〕
bGOOC?[UX adjustment centre 调剂中心
<qT[ adjustment lag 调整过程的时间差距；调整时差
Bha#=>4FU adjustment mechanism 调整机制
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6 NMIp* adjustment of loss 亏损调整
=e](eA; adjustment process 调整过程；调整程序
y<0zAsT adjustment range 调整幅度
QML z administered exchange rate 受管制汇率
1"YN{Ut;G Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
n/6# rj^$ administration expenses 行政费用
NY
756B*
administration fee 手续费；行政费
Atc9[<~WG administration in bankruptcy 破产管理
<K; administration order 遗产管理令
jj_z# 6{ administrator 管理人；遗产管理人
*`Swv` administrator of the estate 遗产管理人
4l7TrCB admission of debt 债项承认书
b c=,$ admission of proof 接纳债权证明
g5M=$y/ H advance 放贷款项；垫付款项；预支款项；预付款项
\@;$xdA$ advance account 暂支帐目；预付款帐户
45. -P advance compensation 预付补偿金
(hNTr(z advance from shareholder 股东垫款
` qnp advance pending reimbursement 预支以待日后付还
Y[)b".K advanced economy 先进经济体系
e+6mbJ7y advancement 预付；预付财产
1AQVj]#S advances warrant 垫款令
qmqWMLfC advancing 贷出
5xC4lT/U adverse balance 逆差
WfpQ adverse exchange 逆汇
uNCM,J!#~ advertisement addressed to shareholders 在报章刊登的致股东通告
q;Tdqv!Ju advice for collection 托收通知书
WD#
96V advice of drawing 提款通知书；汇票通知书
|eyk b?j` advice of payment 付款通知
uzg(C#sp Advisory Committee [Securities and Futures Commission]
J{;XNf = 谘询委员会〔证券及期货事务监察委员会〕
KBE3q) Advisory Committee on Diversification 经济多元化谘询委员会
.2"-N5Z affidavit 誓章；遗产申报誓章
v e($l"T affidavit of no receipt 述明无收款的誓章
${m; x: ' affiliate 联号；联营公司；附属公司
fn.KZ affiliated company 附属公司；联号；联营公司
yJQ>u affirmation [estate duty] 非宗教式宣誓〔遗产税〕
DmU,}]#: affordability 负担能力
>RJjm&M African Development Bank [AfDB] 非洲开发银行
Lh%z2 5t after-acquired property 事后取得的财产
WoM;) Q after-hours dealing 市后交易
@~ k 4,dJ after-tax profit 税后盈利；税后利润；税后溢利
]l4\Tdz agency agreement 代理协议
] H| O agency expenses 代理机构的开支
Ip ro6
I agency fee 代理费
yN[aBYJx,M Agency Law 《代理法》
|j $r@ agent 代理人；承销人
cq]JD6937 agent of company 公司代理人
& "i 4og< agent's fee 代理人费；经纪费
V %h, JA aggregate 总计；总数；总体数字
p0*qv"lA aggregate amount 总款额；总额
'
`
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4>
k"$l/: aggregate at constant price 按固定价格计算的总体数字
q9Zp8&<EqH aggregate demand 总需求
T_R2BBT
v
aggregate gross position 总持仓量
F!7dGa$ aggregate limit 总限额
RO+ jVY~H- aggregate of salaries tax 合计薪俸税
O v8^6O aggregate performance 总体表现；总体业绩
r$[`A_ aggregate supply 总体供应
e}dGK=` aggregate surplus 总盈余
,w`g + 9v aggregate total 整体总额
>~@O\n-t aggregate value 总值；合计价值
$7h]A$$Fv aggregated basis 合计基准
!/nXEjW? aggregated net chargeable income 合计应课税入息实额
Q^\m@7O
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_%g L aggregation of incomes of husband and wife 夫妇入息合并计算
P:D;w2'Q aggregation of property 财产的总和
8\WV.+ agio 差价；贴水
RW~!)^ 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 tU{d^B Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
{zX]4 1T 《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》
Fn>KdoByN Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
)<Fq}Q86 《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》
4)"S /u Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
dG&^M ".( 《香港政府和大韩民国政府关于相互促进和保护投资协定》
>{6U1ft): agreement for a settlement 授产协议
UQZl :DYa agreement for assignment 转让协议
[Ef6 @ agreement for sale 售卖协议；买卖协议
QB
uX#bDV agreement for sale and purchase 买卖协议
b?{MXJ| agreement for the payment of interest 支付利息协议
:@uIEvD? agreement for the repayment of money 还款协议
n6AA%? 5 agreement of reinsurance 再保险协议
RW{y.WhB Agricultural Bank of China 中国农业银行
r[?GO"ej5 air passenger departure tax 飞机乘客离境税
R
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~b@ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
hrNB"W|?x airport tax 机场税
NSawD.9mV alcohol duty 酒精税
{V,a Cr alienation 让与；让渡；转让
gY'-C alimony 生活费；赡养费
|v:oLgUdH All Ordinaries Index [AOI] 所有普通股指数
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W \Nf all risks 全险；综合险
cY5w,.Q/ ! All Sales Record for Stock Market 《股票市场成交报告》
i0:1+^3^U Allied Capital Resources Limited 新联财务有限公司
SZ2 9B all-items index [Consumer Price Index] 总指数〔消费物价指数〕
}u9#S allocation letter 拨款信件
X+1Mv allocation of fund 分配款项；预留款项
Vw u dNjL allocation of profit 利润分配；溢利分配
VV;%q3}: allocation warrant 拨款令
aFaioE#h( allotment 分配；配股
}?\^^v h7 allotment notice 股份配售通知；配股通知
{E; bT|3z allotment of shares 股份分配
&szYa-K* allowable 可获宽免；免税的
)I#{ \^ allowable business loss 可扣除的营业亏损
PYBE?td allowable expenses 可扣税的支出
t"zi'9$t allowance 免税额；津贴；备抵；准备金
E!'6v DVC: allowance for debts 债项的免税额
qJ sH allowance for depreciation by wear and tear 耗损折旧免税额
+h@.P B^`~ allowance for funeral expenses 殡殓费的免税额
7Db}bDU1
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t~7OtPF allowance for repairs and outgoings 修葺及支出方面的免税额
SJ91(K allowance to debtor 给债务人的津贴
'W,*mf B alteration of capital 资本更改
[^B jmw[7 alternate trustee 候补受托人
(\D E1q amalgamation 合并
j]FK.G' ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
9: .m]QN ambit of charges 征税范围；收费范围
nK32or3 amended valuation 经修订的估值
I_5/e> 9 American Commodities Exchange 美国商品交易所
`Xz!apA American Express Bank Limited 美国运通银行
^2H; American Stock Exchange 美国证券交易所
2"HTD|yy amortization 摊销
Nc &J%a amount due from banks 存放银行同业的款项
,] :Gn5~ amount due from banks abroad 存放海外银行同业的款项
m}u)C&2> amount due from holding companies 控股公司欠款
Vpne-PW amount due from local banks 存放本港银行同业的款项
"={* 0P amount due to banks 银行同业的存款
|.,]0CRg amount due to banks abroad 海外银行同业的存款
41R6V>e@9J amount due to holding companies 控股公司存款
LPBa !fq amount due to local banks 本港银行同业的存款
y>.t[*zT amount due to outport banks 外埠银行同业的存款
m%
3 D amount for note issue 发行纸币的款额
<}:` Y" amount of bond 担保契据的款额
CIz0Gjtx6m amount of consideration 代价款额
*L9v(Kc amount of contribution 供款数额
63 'X#S amount of indebtedness 负债款额
7UY4* j|[C amount of principal of the loan 贷款本金额
&e6UEG amount of rates chargeable 应征差饷数额
76 "4Q! amount of share capital 股本额
iMt3h8 amount of sums assured 承保款额
xu_,0 ZT]{ amount of variation 变动幅度
H0#=oJr$)W amount of vote 拨款数额
(:qc[,m amount payable 应付款额
ff5 gE' amount receivable 应收款额
6F!B*lr Amsterdam Stock Exchange 阿姆斯特丹证券交易所
t/ Y0e#9, analysis 分析
|ZE^'e*k ancillary risk 附属风险
Gc"hU:m annual account 周年帐目；周年帐目报表；年度决算；年结
C+uW]]~I) annual accounting date 年结日期
nX 9]dz annual allowance 每年免税额；年积金；年度津贴；年津
=qc+sMo annual balance 年度余额
|dqHpogh annual disposable income 每年可动用收入
(T0M Wp 0 annual estimates 周年预算
G~o!u8^; annual fee 年费
?WHf%Ie2( annual general meeting 周年大会
QOo'Iv+EL annual growth rate 年增率；每年增长率
t+}w Tis annual long-term supplement 长期个案每年补助金
GE(~d ' annual pensionable emolument 可供计算退休金的年薪
>9rZV NMU annual report 年报
C= V2Y_j Annual Report on the Consumer Price Index 《消费物价指数年报》
chKK9SC+| annual return 周年报表；周年申报表；每年报税表格
5gtf`ebs/ Annual Return Rules 《周年报表规则》
sa4w.9O1GS annual review of consumer prices 每年消费物价回顾
R8k4?_W?T annual roll-forward basis 逐年延展方式
xsB0LUt annual salary 年薪
uyxYCc annual statement 年度报表；年度决算表
V-}}?c1 F 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
6ki2/ Q annuitant 年金受益人
H:]cBk^[, annuity 年金
/3,Lp-kp annuity contract 年金合约
&K\80wGK annuity on human life 人寿年金
W\k8f+Ke antecedent debt 先前的债项
X)[tb]U/Wx ante-dated cheque 倒填日期支票
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$LV& anticipated expenditure 预期开支
8^ >c_%e} anticipated net profit 预期纯利
PQkw)D<n]_ anticipated revenue 预期收入
Ztg_='n anti-inflation measure 反通货膨胀措施
A,9Jb X anti-inflationary stance 反通货膨胀立场
^sD
M>OHp apparent deficit 表面赤字
u1$6:"2@5k apparent financial solvency 表面偿债能力
W~'xJ apparent partner 表面合伙人
RkYn6 application for personal assessment 个人入息课税申请书
Q+=pP'cV application of fund 资金应用
&
"&s , application to release as liquidator and to destruct the books of accounts and documents
+QU>D:l 申请免除清盘人职务及毁灭帐簿与文件
a X^T[ appointed actuary 委任精算师
P lGif) appointed auditor 委任核数师；委任审计师
Bzrn mz5S appointed trustee 委任的受托人
FAEF appointer 委任人
A/>Q 5) apportioned pro rata 按比例分摊
e4tIO apportionment 分配；分摊
,2nu*+6Y/ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
yov~'S9 apportionment formula 分摊方程式
25)9R^ apportionment of estate duty 遗产税的分摊
HE,L8 S appraisal 估价；评估
$+'H000x appreciable growth 可观增长
:3n@]. appreciable impact 显着影响
@gD) p H appreciable increase 可观增长
AU$~Ap*rsa appreciation 增值；升值
.J)TIc__|A appreciation against other currencies 相对其他货币升值
'RMUjJ-! appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Cg):
Q8 appreciation tax 增值税
0 N,<v7PX appropriation 拨款；拨用；拨付
(`.OS)& appropriation account 拨款帐目
[s>3xWZ+a Appropriation Bill 拨款法案
il5C9ql$ appropriation-in-aid system 补助拨款办法
]nhh|q9r{ approved assets 核准资产
[tpiU'/Zl approved basket stock 认可一篮子证券
*y*tI} approved budget 核准预算
*p}mn#ru- approved charitable donation 认可慈善捐款
/ I`TN5~ approved charitable institution 认可慈善机构
a;HAuy`M x approved currency 核准货币；认可货币
fwFJe(. approved estimates 核准预算
2tq2 approved estimates of expenditure 核准开支预算
zuvPV{
X approved overseas insurer 核准海外保险人
%#x4 wi approved overseas trust company 核准海外信托公司
OUv<a `0 approved pooled investment fund 核准汇集投资基金
qT$k%( approved provident fund scheme 认可公积金计划
{]Hi T pn approved provision 核准拨款
}%_|k^t approved redeemable share 核准可赎回股份
f$o^Xu approved regional stock 认可地区性证券
/t0L%jJZ approved retirement scheme 认可退休金计划
G(&[1V % x approved subordinated loan 核准附属贷款
!=dz^f.{ arbitrage 套戥；套汇；套利
. EKlw## arbitrageur 套戥者；套汇者
&h334N|4{ arbitrary amount 临时款项
+Q5 O$8i arrangement 措施；安排；协定
h6h6B.\ Ld arrears 欠款
Ei4^__g\' arrears of pay 欠付薪酬
<7^|@L
6 arrears of revenue 逾期未收税款；逾期未收的帐项
%R k|B`ST articles of association 组织章程；组织细则；组织章程细则
l 00i2w Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
b#6S8C+@ ascertainment of profit 确定利润
*G58 t`]r "Asia Clear" “亚洲结算系统”
4D?h }U / Asia Commercial Bank Ltd. 亚洲商业银行有限公司
g3tE.!a5- Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
w]wZJ/U` Asian Development Fund [ADF] 亚洲发展基金
{"ST
hTZ Asian dollar bond 亚洲美元债券
UR sx>yx Asian dollar market 亚洲美元市场
* dB eb Asian dollar rate 亚洲美元利率
Fz7t84g( Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Q|(}rIWOQA Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
op6]"ZV -C asked price 沽盘；喊价；索价；卖方报价
] ,]Rv# ` assessable income 应评税入息
fkxkf^g) assessable loss 应评税亏损
1q}L O2 assessable profit 应评税利润
V:n0 BlZ,B assessable value 应评税值
a"vzC$Hxd assessed profit 估定利润
0?7yM:!l assessed value 经评估价值
PI ri|ZS assessment 评税；评定；估价；评税单
C >*z^6Gz assessment number 评税编号；估价编号
`Ofh zOp assessment of additional tax 补加税评税
NL9.J @"b assessment of performance 业绩评估；实绩评价
?v2_ 7x& Assessor 评税主任
/q 9I^ ztV asset price bubbles 资产价格泡沫
$plk>Khg asset-backed securities 具资产保证的证券
f;e#7 _ assets accretion 资产增值
\dk1a assets and liabilities 资产与负债
FOiwA.:0 assets betterment statement 资产递增表；资产改进表
qOo4T@ t3 assets lending 实物放款；有抵押贷款
% N8I'*u assets of the company passing on the death 死者去世时转移的公司资产
>XgoN\w assets pledged as security for liabilities 用作负债抵押的资产
P6gkbtg assets portfolio 资产投资组合
.(@=L1C<}J assets price 资产价格
UsE\p9mCuV assets quality 资产质素
WyO*8b_
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(!}N&!t assets refinancing arrangement 资产再集资安排
G+
/Q ! ic assets securitization 资产证券化
0+>g/ > assets situated outside Hong Kong 在香港以外地方的资产
`d_T3^ayu assets stripping 削减资产；拆卖资产
T)! }Wvv assets value 资产值
dSGdK
$ XA assignee 承让人
]\39# assignment 转让；转让书；转让契
!1$x4 qxS assignment of interest 权益转让
7<j!qWm0 assignment of letters patent and trade mark 专利证书及商标转让
tia}&9; assignment of property 物业转让；物业转让书
Ic/hVKY G5 assignment right 转让权
v$}^$8` assignor 转让人
I-# !mFl associate 有联系的人；有关连人士；相联者；合伙人；联系人
u+)!C*ho Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
mY 1l2 associate member 附属会员
TNu % _
34 associated body corporate 相联法人团体
EavBUX$O associated company 相联公司；联属公司
B7\4^6Tx associated corporation 相联法团
@yTu/U Association of Chartered Certified Accountants [ACCA] [United Kingdom]
ZdW+=;/# 公认会计师公会〔英国〕
K$S0h-?9]O Association of Futures Exchange Brokers 香港期货经纪协会
M^kaik Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
qY oW8e association of underwriters 承保人组织
c ~T {; assumption of control 接管
: w^:Z$-hf assurance 担保；保险；转易；转易书
:|j[{;asY assurance of interest 权益的转易
~?/7: S at 19XX price 按一九ＸＸ年价格计算
DI0& _, at a discount 按赔价计算；按贴水价格计算；打折扣
aCU[9Xr? at a premium 按溢价计算；按升水价格计算
Zo=,!@q( at call 通知付款；按通知
Ab$E@H # at constant market price 按固定市价计算
)q$[uS_1[ at constant price 按固定价格计算
4phCn5 at cost 按成本计算
0AnL]`"t.3 at current market price 按当时市价计算；按现时市价计算
#(] D ]f[@ at current price 按当时价格计算；按现时价格计算
r]e{~v/ at factor cost 按要素成本计算；按生产要素成本计算
2zj`
H9 at money-of-the-day price 按付款当日价格计算
WA n@8!9 at or better 按指定或较佳价位〔买卖指令〕
HYl+xH'.j at par 按面值计算；平价
%pZT3dc K at sight 见票即付
"@x( 2(Y& at the close 按收市盘
i;HXz`vT7 at the opening 按开市盘
WyV4p attestation 见证；见证条款
r9f- [wC at-the-money option 平价期权
S]H[&o1o attorney 受权人；受托代表人
I"]E }n d) attornment 新拥有人承认书
YdI6 |o@vc attributable profit 可归属利润
/M5.Z~|/ attributable share value 可归属股份价值
&OU.BR > Auckland Stock Exchange 奥克兰证券交易所
rVabkwYD auction 拍卖
sX?arI=_U auctioneer 拍卖商
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-G?%$" audit 审计；核数
}-[l)<F: Audit Commission 审计署
X "Eqhl<t Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
SrA6}kS 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
5 zS%F: 3 audit review 帐目审查
M.g2y &8 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
>Iij, J5i audited account 审计帐目；经审计的帐目
v8-szW). audited annual account 经审计的周年帐目
UB@(r86 d audited balance sheet 经审计的资产负债表
J.~@j;[2 auditor 核数师；核数主任；审计师
}Z <I%GT auditor's certificate 核数师证明书；审计师证明书
1^k}GXsWmE auditor's report 核数师报告；审计师报告
>D=X
Tgqqq Aussie bond 澳元债券
T#&1q]P1F austerity budget 紧缩预算
frbd{o Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
uNf'Zeo Australia All Ordinaries Index 澳洲所有普通股票指数
Nr@,In|JS Australian Dollar [AUD] 澳元
CX#d Australian Options Market 澳大利亚期权市场
!d##q)D
f? Australian Securities Commission 澳洲证券事务监察委员会
6UI S4 _
Australian Society of Certified Practising Accountants 澳洲执业会计师公会
X[J<OTj`$ Australian Stock Exchange 澳大利亚证券交易所
3g7] $ } Austrian Schilling [ATS] 奥地利先令
1 =]#=)+ authentication 认证；鉴证
$bp'b<jx authority to purchase 委托购买证；委购书
D u<P^CE authorization 认可；核准；授权；授权书
~Dg:siw authorization by direction 指示授权
@.e4~qz\ authorization by instruction 指令授权
42 `Uq[5Y authorization by warrant 令状授权
0,0WdJAe authorization of unit trust 单位信托的认可
y1 ` %3\ authorized agent 指定代理人
T3b0"o27 authorized capital 法定资本
}5E H67 authorized clerk 出市员
2-S}#S}2C authorized dealer 认可交易商
+^:uPW^U authorized financial institution 认可财务机构
ufR|V-BWx authorized fund 认可基金
d Np %=gIj authorized fund house 获授权的基金公司；认可基金公司
#W:.Fsq authorized institution 认可机构
&'\-M6GW authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
n_sV>$f-u authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
aR6~r^jB authorized insurer 获授权保险人；获认可承保人
X>dQK4!R authorized investment 特准投资项目
2Jo|P A` 9 authorized person 获授权人
(ht"wY#T<( authorized representative 获授权代表
''2:ZX X authorized share capital 法定股本
DI{Qs[ automated quotation system 自动报价系统
?(s9dS,7wZ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Jn(|.eT| 自动交易系统〔香港期货交易所有限公司〕
O-AC$C[d automatic adjustment mechanism 自动调整机制
aeMj4|{\ automatic adjustment system 自动调整系统
]_ L Ay Automatic Clearing House 自动票据交换所
h<IAH Cz;( automatic exchange rates accumulation system 自动化汇率累集系统
j+.E#:tu" Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
uToi4]w"y automatic teller machine [ATM] 自动柜员机
aV f sF|, autopay 自动转帐
9 Eh*r@> available assets 可用资产
r 8N<<^ available fiscal reserve 现存财政储备
|$8N*7UD available profit 可用利润
"+Ks# Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
M!G/5:VZ average 平均；平均数；海损
*"|f!t average basic salary 平均基本薪金
0>Kgz!I average consumer expenditure 平均消费开支；一般消费开支
~Q- /O~ average cost 平均成本
i&HU7mP/ average cost of land production 增辟土地平均成本
W__$
i<1 average daily turnover 平均每日成交额
UXa%$gwFw average daily wage rate 平均每日工资率
B_!S\?}$ average expenditure pattern 平均开支模式
Xk^<}Ep)c average growth rate 平均增长率
"97sH_
, average net fixed assets 固定资产平均净值
f`}u9!jVR average of relatives 相对价格平均数
jp-(n z\ average price 平均价格
9aID&b + average propensity to consume 平均消费倾向；一般消费倾向
USE! average propensity to save 平均储蓄倾向；一般储蓄倾向
!ggHLZRlz average rate 平均率
x!4<ff. average revenue 平均收入；平均收益
2Z(?pJyDM average stock 平均库存；平均存货
$SLyI$<gP average yearly rent 平均年租
E]Cm#B avoidance of double taxation 避免双重课税
X56.Y. avoidance of tax 避税
