A:
9hR:y. A share Ａ股；甲类股份
a&s"# j abatement of tax 减税；减扣免税额
H]i+o6 ABN AMRO Bank N.V. 荷兰银行
lv\F+?]a above-the-line expenditure 线上项目支出；经常预算支出
t66f 7 AR above-the-line receipt 线上项目收入；经常预算收入
Tt <-<oyU. ABSA Asia Limited 南非联合亚洲有限公司
GATP absolute change 绝对数值变更
fb0T/JT w absolute expenditure 实际开支
SEQO2`]e: absolute guideline figure 绝对准则数字
Nx 4DC absolute interest 绝对权益
c(Uj'uLc absolute order of discharge 绝对破产解除令
B BU84s[ absolute profit margin 绝对利润幅度
hDB`t
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n$hqNsM absolutely vested interest 绝对既得权益
il IV}8 absorbed cost 已吸收成本；已分摊成本
`FYtiv?G absorption 吸收；分摊；合并
1FD7~S| absorption rate 吸收率；摊配率；分摊率
L^5&GcHP0 ACB Finance Limited 亚洲商业财务有限公司
]O[+c* |w acceptable form of reciprocity 合理的互惠条件
p9&gEW acceptable rate 适当利率；适当汇率
c;b[u:>~- acceptance agreement 承兑协议
d EQReD acceptance for honour 参加承兑
"] SJbuzh acceptor 承兑人；接受人；受票人
[al(>Wr 9 acceptor for honour 参加承兑人
DV7<n&P accident insurance 意外保险
2pxWv
)0 Accident Insurance Association of Hong Kong 香港意外保险公会
zfP[1 accident insurance scheme 意外保险计划
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[ "9$ accident year basis 意外年度基准
%/tGkS6 accommodation 通融；贷款
xS
H6n accommodation bill 通融票据；空头票据
$vg moJ@X0 accommodation party 汇票代发人
=#.8$oa^ account balance 帐户余额；帐户结余
] } 5I>l account book 帐簿
_o &, account collected in advance 预收款项
>%n8W >^^4 account current book 往来帐簿
fw:7Q7
qo account of after-acquired property 事后取得的财产报告
7 E!";HT account of defaulter 拖欠帐目
EaM"=g account payable 应付帐款
xI`Uk8- 8 account payee only [A/C payee only] 只可转帐；存入收款人帐户
D% v:P Yf account receivable 应收帐款
r6 oX6.c account receivable report 应收帐款报表
+?"HTDBE|| account statement 结单；帐单；会计财务报表
~>N`<S account title 帐户名称；会计科目
.*RB~c
t accountant's report 会计师报告
nJ ldz; Accountant's Report Rules 会计师报告规则
j{Yt 70Wv accounting and auditing procedure 会计与审计程序；会计与核数程序
r+[#%%}ea Accounting Arrangements 《会计安排》
g)Vq5en* accounting basis 会计基础
tAb;/tM3I accounting by Official Receiver 破产管理署署长呈交的帐目
<t?x 'r?@ Accounting Circular 《会计通告》
7~!I2DV_ accounting class 会计类别
m {:" 1] accounting date 记帐日期；会计结算日期
7X 9+Qj; accounting for money 款项核算
aWHd}% Accounting Officer 会计主任
gD,YQ%aq accounting period 会计报告期；会计期
@ 7Q*h
accounting policy 会计政策；会计方针
RR[)UQ accounting practice 会计惯例
T =eT^?v accounting principle 会计准则
>~`Y accounting record 会计记录
/gqqKUx accounting report 会计报告
oTq%wi6 _ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
8F O1`%8Oe Accounting Society of China 中国会计学会
')AByD}Hi] accounting statement 会计报表
4 o3)* accounting system 会计制度；会计系统
8_^'(] accounting transaction 会计事项；帐务交易
)^jQk fL accounting treatment 会计处理
{Ior.(D>Y accounting year 会计年度
G]L0eV accretion 增值；添加
o
: .~X accrual 应计项目；应累算数目
3n.+_ jQ>s accrual basis 应计制；权责发生制
07$/]eO%C accrual basis accounting 应计制会计；权责发生制会计
S`pF7[%rp accrue 应累算；应计
#W>x\ accrued benefit 应累算利益
hr J$%U
accrued charges 应计费用
S2koXg( accrued cumulative preference share dividend 应累算的累积优先股股息
HO 266M accrued expenses 应累算费用
7j@^+rkr3f accrued interest payable 应付利息；应计未付利息
J>f
/u:. accrued interest receivable 应收利息；应计未收利息
YYTO,4 accrued right 累算权益
<ldid]o
# accruing profit 应累算的利润
L/qZ ; { accumulated fiscal reserve 累积财政储备
:@:g*w2K accumulated profit 累积利润；滚存溢利
[TRGIGtq accumulated reserve 累积储备
[WcS[](ob accumulation of surplus income 累积收益盈余
QDIsC acquired assets 既得资产
98D{{j92 acquisition 收购；购置；取得
< h'8w acquisition cost 购置成本
2B6^ ]pSk acquisition expenses 购置费用
mBw2 acquisition of 100% interest 收购全部股权
kA1RfSS acquisition of control 取得控制权
rER~P\- acquisition of fixed assets 购置固定资产
{@Blj3 ;w} acquisition of shell “买壳”
f dd~e52f acquisition price 收购价
i{<8
hLO act of God 天灾
V[#6yMU @ acting partner 执事合伙人
V8-4>H}Cb/ active market 买卖活跃的市场；交投畅旺的市场；旺市
&(lMm ) active partner 积极参与的合伙人
L=d$"Q active trading 交投活跃
@; W<dJ<X actual circulation 实际流通
fy9uLl} h actual cost 实际成本
%0NL Rfp actual expenditure 实际开支；实际支出
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t04 actual income 实际入息；实际收入；实际收益
x*:n4FZ7b actual market 现货市场
^/G?QR actual price 现货价；实际价格
gs$3)t actual profit 实际利润
)URwIe { actual quotation 实盘；实际价位；实际报价
jeY4yM actual year basis 按实际年度计算
;_x2 Ymw actuals 实货
Vz%"9 `r actuarial investigation 精算调查
.8-PB*vb actuarial principle 精算原则
J =b* actuarial report 精算师报告
%wOOzp` Actuarial Society of Hong Kong 香港精算学会
7 TP$ actuarial valuation 精算师估值
x<8\- actuary 精算师
Lt>?y& CcQ ad referendum agreement 暂定协议；有待覆核的协定
yU> T8oFh ad valorem duty 从价税；按值征税
`hzd|GmX ad valorem duty system 从价税制
\{kHSV%z ad valorem fee 从价费
TV?
^c?{5 ad valorem tariff 从价关税
cS4xe(n8 additional allowance 额外免税额
"pYe-_" @ additional amount for unexpired risk 未过期风险的额外款额
'=$TyiU additional assessable profit 补加应评税利润
7Ez}k}aR< additional assessment 补加评税
m^ z,,t9 additional commitment 额外承担
&/HoSj>HS additional commitment vote 额外承担拨款
0"hiCGm' additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
|n)<4%i8J additional dependent parent allowance 供养父母额外免税额
DQcWq'yY^ additional provision 额外拨款
-P2 @mx% additional stamp duty 附加印花税
q{/*n]K additional tax 补加税罚款；补加税款
!!9{U%s Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
+5#x6[ adjudged bankrupt 被裁定破产
S3; lKr adjudicated bankrupt 裁定破产人
6F,/ w: adjudication fee 裁定费；评定印花税额手续费；评估契据费
#0(fOHPQ adjudication of bankruptcy 裁定破产；宣告破产
%t q& adjudication of insolvency 裁定无力偿还债务
0"4J"q] & adjusted actual 经调整的实数；调整后的实数
'\@W N]
adjusted current assets 经调整的流动资产；调整后的流动资产
#ii wD| adjusted figure 经调整的数字；调整后的数额
2,+d |1(4o adjusted liabilities 经调整的负债；调整后的负债
,b$z!dvhl adjusted loss 经调整的亏损；调整后的亏损
T=.-Cl1A 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
)mj<{Td` adjusted profit 经调整的利润；调整后的利润
n7@j}Q(&? adjusted surplus 经调整的盈余额；调整后的盈余额
rj}(muM,R adjusted value 经调整的价值；调整后的价值
JXL'\De ; adjustment 调整；修订；理算〔保险〕
nVNs ][ adjustment centre 调剂中心
,|A{!j` adjustment lag 调整过程的时间差距；调整时差
Q@3B{ adjustment mechanism 调整机制
(VEp~BW@-R adjustment of loss 亏损调整
YKNb59k adjustment process 调整过程；调整程序
_; #9!"& adjustment range 调整幅度
PaNeu1cO administered exchange rate 受管制汇率
z1#oW f{* Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
L -YNz0A administration expenses 行政费用
ve6x / PD administration fee 手续费；行政费
zqY)dk administration in bankruptcy 破产管理
\d :h$ administration order 遗产管理令
6oYIQ'hc administrator 管理人；遗产管理人
g(nK$ ,c administrator of the estate 遗产管理人
b22LT52 admission of debt 债项承认书
%TDXF_.[ admission of proof 接纳债权证明
y ^SyhG,V[ advance 放贷款项；垫付款项；预支款项；预付款项
?/)lnj)e{ advance account 暂支帐目；预付款帐户
1EQvcw # advance compensation 预付补偿金
UUGe"]V^g: advance from shareholder 股东垫款
&lU Ny
L advance pending reimbursement 预支以待日后付还
6 A.P6DW advanced economy 先进经济体系
~oo'ky *H! advancement 预付；预付财产
l!/!?^8|f advances warrant 垫款令
%/Bvy*X& advancing 贷出
RvR:e| adverse balance 逆差
{!MVc<G. adverse exchange 逆汇
Nkx0CG* advertisement addressed to shareholders 在报章刊登的致股东通告
B 2Qp} advice for collection 托收通知书
g1 ytT%] advice of drawing 提款通知书；汇票通知书
x_k S
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(U _wp's Advisory Committee [Securities and Futures Commission]
+
LS3T^ 谘询委员会〔证券及期货事务监察委员会〕
Jl_~ _Z Advisory Committee on Diversification 经济多元化谘询委员会
EQ/^& affidavit 誓章；遗产申报誓章
8'\~%xw affidavit of no receipt 述明无收款的誓章
W-ez[ raY affiliate 联号；联营公司；附属公司
=tn Tdp0F affiliated company 附属公司；联号；联营公司
d- h"JZ9 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
"Tv:*L5 affordability 负担能力
#cO+ <1 African Development Bank [AfDB] 非洲开发银行
8?kP* tmcZ after-acquired property 事后取得的财产
&>g~-s after-hours dealing 市后交易
4T%cTH:.9N after-tax profit 税后盈利；税后利润；税后溢利
l=xt;c! agency agreement 代理协议
@UV{:]f ~e agency expenses 代理机构的开支
qF'~ F`6 agency fee 代理费
0U%Xm[: Agency Law 《代理法》
6{8/P'@/Zz agent 代理人；承销人
UUH;L agent of company 公司代理人
L_k 9g12 agent's fee 代理人费；经纪费
OT;cfkf7 aggregate 总计；总数；总体数字
K\aAM;)- aggregate amount 总款额；总额
E23w *'] aggregate assets and liabilities 总体资产与负债
N ocFvF7\ aggregate at constant price 按固定价格计算的总体数字
iE=P'"I aggregate demand 总需求
# ) `\!)? aggregate gross position 总持仓量
rFfy#e aggregate limit 总限额
; :T9IL aggregate of salaries tax 合计薪俸税
!)nD xM`p aggregate performance 总体表现；总体业绩
Y1WHy *s? aggregate supply 总体供应
z&>|*C.Y aggregate surplus 总盈余
EX+,:l\^ aggregate total 整体总额
6g~+( ({lQ aggregate value 总值；合计价值
~z`/9 ; aggregated basis 合计基准
Dkw*Je#6PX aggregated net chargeable income 合计应课税入息实额
ED/FlL{ aggregation 合并计算；合计；总和
Oy%Im8.-A# aggregation of incomes of husband and wife 夫妇入息合并计算
r :NH6tAL aggregation of property 财产的总和
(A uPZ agio 差价；贴水
Hd374U<8]T 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》
O_AGMW/2+ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
]-a{IWVN 《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》
{xToz]YA Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
EHhd ;,;O 《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》
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JVH21k Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
2( _= SfQ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
SM<d agreement for a settlement 授产协议
;cLUnsB\ agreement for assignment 转让协议
)2V@ p~k? agreement for sale 售卖协议；买卖协议
LABNj{=D! agreement for sale and purchase 买卖协议
+Vy_9I(4Z agreement for the payment of interest 支付利息协议
PQ3h\CL1n agreement for the repayment of money 还款协议
auL^%M|$R agreement of reinsurance 再保险协议
@)b^^Fp Agricultural Bank of China 中国农业银行
'evv,Q{87 air passenger departure tax 飞机乘客离境税
Uouq>N Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
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fne) airport tax 机场税
5(#-)rlGj alcohol duty 酒精税
0D~=SekQ 9 alienation 让与；让渡；转让
H`el#tt_ alimony 生活费；赡养费
Jn#K0( FQ All Ordinaries Index [AOI] 所有普通股指数
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{qJ-ln: all risks 全险；综合险
{g_@Tuu All Sales Record for Stock Market 《股票市场成交报告》
)8'jxiGs Allied Capital Resources Limited 新联财务有限公司
"lrA%~3%[P all-items index [Consumer Price Index] 总指数〔消费物价指数〕
jI0]LD1k allocation letter 拨款信件
xqv[?
? allocation of fund 分配款项；预留款项
|7c `(. allocation of profit 利润分配；溢利分配
'Sa!5h allocation warrant 拨款令
Q7(eq0na allotment 分配；配股
Y&GuDLUF allotment notice 股份配售通知；配股通知
J3IRP/*z allotment of shares 股份分配
C{&)(#*L allowable 可获宽免；免税的
]nc2/ S% allowable business loss 可扣除的营业亏损
v20~^gKo=m allowable expenses 可扣税的支出
s#P:6]Ar allowance 免税额；津贴；备抵；准备金
8W,*eke? allowance for debts 债项的免税额
tT-=hDw allowance for depreciation by wear and tear 耗损折旧免税额
Nv3tt allowance for funeral expenses 殡殓费的免税额
oIxH 3T allowance for inflation 为通货膨胀而预留的款项；通胀准备金
HH zEQV Lh allowance for repairs and outgoings 修葺及支出方面的免税额
=fWdk\Wv allowance to debtor 给债务人的津贴
7Ud'd< alteration of capital 资本更改
n_P(k-^U* alternate trustee 候补受托人
@|=UrKA N amalgamation 合并
afUTAP@ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
2LK]Q/WG,+ ambit of charges 征税范围；收费范围
RH~sbnZ)F amended valuation 经修订的估值
}p* ?1N American Commodities Exchange 美国商品交易所
jb 3.W American Express Bank Limited 美国运通银行
uP6-cs American Stock Exchange 美国证券交易所
9wMEvX70 amortization 摊销
TvM24Orct amount due from banks 存放银行同业的款项
@\PpA9ebg% amount due from banks abroad 存放海外银行同业的款项
pl \ b- amount due from holding companies 控股公司欠款
y ||@?Y amount due from local banks 存放本港银行同业的款项
blp=Hk amount due to banks 银行同业的存款
)&z4_l8`= amount due to banks abroad 海外银行同业的存款
.YC;zn ^ amount due to holding companies 控股公司存款
k* Pz&8| amount due to local banks 本港银行同业的存款
1i+FL'' amount due to outport banks 外埠银行同业的存款
kwF] TO
S amount for note issue 发行纸币的款额
(#z;(EN0t amount of bond 担保契据的款额
= t-fYV amount of consideration 代价款额
HamEIL-l. amount of contribution 供款数额
@/(@/*+" amount of indebtedness 负债款额
G_+Ph^ amount of principal of the loan 贷款本金额
6(.H3bu amount of rates chargeable 应征差饷数额
>%h7dC 3h amount of share capital 股本额
$ ',3Pv amount of sums assured 承保款额
!qaDn.9 amount of variation 变动幅度
]#5^&w)' amount of vote 拨款数额
bg1un@%!l amount payable 应付款额
N8 M'0i? amount receivable 应收款额
i6PE6>
1/ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Mciq-c) analysis 分析
A8!Ed$@ ancillary risk 附属风险
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annual account 周年帐目；周年帐目报表；年度决算；年结
^W}MM8
' annual accounting date 年结日期
1 7i$8 annual allowance 每年免税额；年积金；年度津贴；年津
~<eVl
l= annual balance 年度余额
Xl?YB Z} annual disposable income 每年可动用收入
}9=2g`2Q annual estimates 周年预算
fkG## ! annual fee 年费
"uhV|Lk*7 annual general meeting 周年大会
97 S? ;T annual growth rate 年增率；每年增长率
@?d? e+B annual long-term supplement 长期个案每年补助金
5& *zY)UL annual pensionable emolument 可供计算退休金的年薪
xx0k$Dqt2I annual report 年报
~v\hIm3=m Annual Report on the Consumer Price Index 《消费物价指数年报》
3 &9zGy{V+ annual return 周年报表；周年申报表；每年报税表格
3G.r- Annual Return Rules 《周年报表规则》
^Xa*lR 3 annual review of consumer prices 每年消费物价回顾
6qD fcs annual roll-forward basis 逐年延展方式
'%ebcL annual salary 年薪
6? ! I annual statement 年度报表；年度决算表
~$ *`c O 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
5v3RVaq Z annuitant 年金受益人
yl]UUBcQ annuity 年金
u?Z
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9fMSAB+c% annuity on human life 人寿年金
?~ ?H dv antecedent debt 先前的债项
qg)qjBQwA ante-dated cheque 倒填日期支票
&M= 3{[ anticipated expenditure 预期开支
,02w@we5 anticipated net profit 预期纯利
w49{ -Pp[ anticipated revenue 预期收入
)^";BVY anti-inflation measure 反通货膨胀措施
Vpw[B.v anti-inflationary stance 反通货膨胀立场
hbH#Co~o4# apparent deficit 表面赤字
"8?TSm8 apparent financial solvency 表面偿债能力
uR^. apparent partner 表面合伙人
mZE8.` application for personal assessment 个人入息课税申请书
wsI 5F&R, application of fund 资金应用
o"\{OX application to release as liquidator and to destruct the books of accounts and documents
L&'l3| 申请免除清盘人职务及毁灭帐簿与文件
b@!:=_Mr appointed actuary 委任精算师
N;g$)zCV1 appointed auditor 委任核数师；委任审计师
ZqFUPHc appointed trustee 委任的受托人
qy6K,/& 3 appointer 委任人
c(CJ{>F% apportioned pro rata 按比例分摊
Y.X4*B apportionment 分配；分摊
6: GN(R$0 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
4gya] apportionment formula 分摊方程式
R~c IT:i apportionment of estate duty 遗产税的分摊
j)BQMtt&U appraisal 估价；评估
716 hpj#* appreciable growth 可观增长
$Ba`VGP>)3 appreciable impact 显着影响
A-;^~I appreciable increase 可观增长
, $ mLL appreciation 增值；升值
ve~C`2=; appreciation against other currencies 相对其他货币升值
s6IP;} appreciation of the exchange value of Hong Kong dollar 港元汇值上升
W}? s ^ appreciation tax 增值税
7g8B'ex J appropriation 拨款；拨用；拨付
TGtyJ3x\ appropriation account 拨款帐目
Q~b_dx{m Appropriation Bill 拨款法案
, uO?;!t appropriation-in-aid system 补助拨款办法
g*28L[Q~ approved assets 核准资产
zG<0CZQ8 approved basket stock 认可一篮子证券
VD9J}bgJ approved budget 核准预算
^ISQ{M#_ approved charitable donation 认可慈善捐款
{)@ j77P approved charitable institution 认可慈善机构
8| Sba<d approved currency 核准货币；认可货币
wCC-Y kA approved estimates 核准预算
\1~I04'= approved estimates of expenditure 核准开支预算
{aT92-D3 approved overseas insurer 核准海外保险人
+*<K"H |, approved overseas trust company 核准海外信托公司
6Z$b?A3zM approved pooled investment fund 核准汇集投资基金
uV!MW= ) approved provident fund scheme 认可公积金计划
Iht@mE approved provision 核准拨款
48;~bVr} approved redeemable share 核准可赎回股份
;*_I,|A:Xr approved regional stock 认可地区性证券
NPP3 (3C approved retirement scheme 认可退休金计划
c_t 7RWV } approved subordinated loan 核准附属贷款
5vYsA1Z arbitrage 套戥；套汇；套利
V!\n 3i?i arbitrageur 套戥者；套汇者
qq/_y t arbitrary amount 临时款项
^fG`DjA) arrangement 措施；安排；协定
KzIt arrears 欠款
3b ,= arrears of pay 欠付薪酬
BSjbn nW}" arrears of revenue 逾期未收税款；逾期未收的帐项
[GOX0 }$? articles of association 组织章程；组织细则；组织章程细则
X4 XFu Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
py}.00it ascertainment of profit 确定利润
t&8<k+m "Asia Clear" “亚洲结算系统”
v]l&dgoT Asia Commercial Bank Ltd. 亚洲商业银行有限公司
@ca#U-:g Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
H7y&N5.V Asian Development Fund [ADF] 亚洲发展基金
G#^m<G^M Asian dollar bond 亚洲美元债券
O\3r%=TF Asian dollar market 亚洲美元市场
5c*p2:] Asian dollar rate 亚洲美元利率
w /hh
4ir Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
-, [~~ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
|dW2 dQ asked price 沽盘；喊价；索价；卖方报价
h5<T.vV assessable income 应评税入息
Z#srQD3].( assessable loss 应评税亏损
X
S6]C{ assessable profit 应评税利润
*;>V2!N=U assessable value 应评税值
-WQ_[t9l assessed profit 估定利润
yp( ?1 assessed value 经评估价值
iH($rSE assessment 评税；评定；估价；评税单
5? <|3 assessment number 评税编号；估价编号
&n}8Uw0440 assessment of additional tax 补加税评税
S(@*3]!q assessment of performance 业绩评估；实绩评价
Kc%tnVyGh: Assessor 评税主任
tn(f rccy asset price bubbles 资产价格泡沫
|`N$>9qN asset-backed securities 具资产保证的证券
#nxER assets accretion 资产增值
W HZe)|n assets and liabilities 资产与负债
m$j
n5: assets betterment statement 资产递增表；资产改进表
1\M"` L/ assets lending 实物放款；有抵押贷款
f hVbJU assets of the company passing on the death 死者去世时转移的公司资产
g}\U, ( assets pledged as security for liabilities 用作负债抵押的资产
=1V>Vd?8. assets portfolio 资产投资组合
/zChdjz assets price 资产价格
b'1/cY/! assets quality 资产质素
b(+w.R(+Ti assets realization 资产变现
zav* assets refinancing arrangement 资产再集资安排
I {i:B assets securitization 资产证券化
Ek gZxT_& assets situated outside Hong Kong 在香港以外地方的资产
X}n&`y{/ assets stripping 削减资产；拆卖资产
yVu^
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==PQ-Ia assignee 承让人
~ v{C 6) assignment 转让；转让书；转让契
+ MOe{:/ 6 assignment of interest 权益转让
o|b[(t$;O assignment of letters patent and trade mark 专利证书及商标转让
<lg"M;&Ht assignment of property 物业转让；物业转让书
9RCB$Ka6X assignment right 转让权
N3S,33
8s assignor 转让人
LaEX kb*s associate 有联系的人；有关连人士；相联者；合伙人；联系人
PV Q#>_~5 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ZmYa.4'L associate member 附属会员
dQWA"6 ?i associated body corporate 相联法人团体
Z
L6~Eut associated company 相联公司；联属公司
GlV-}5W associated corporation 相联法团
!ch[I#&J- Association of Chartered Certified Accountants [ACCA] [United Kingdom]
j L>I5f 公认会计师公会〔英国〕
mcP{-oJ0W Association of Futures Exchange Brokers 香港期货经纪协会
79< 9}<T Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
E9 80yXJR association of underwriters 承保人组织
9;xL!cy assumption of control 接管
IlC:dA assurance 担保；保险；转易；转易书
HNkZ 1+P { assurance of interest 权益的转易
&K}(A{ at 19XX price 按一九ＸＸ年价格计算
0k] ju at a discount 按赔价计算；按贴水价格计算；打折扣
V5(tf' at a premium 按溢价计算；按升水价格计算
3^iQe"P%a@ at call 通知付款；按通知
2yCd :wg at constant market price 按固定市价计算
"p6:ekw at constant price 按固定价格计算
f)ucC$1= at cost 按成本计算
8KGv?^M
6W at current market price 按当时市价计算；按现时市价计算
hK9t}NE.O at current price 按当时价格计算；按现时价格计算
&EbD.>Ci at factor cost 按要素成本计算；按生产要素成本计算
]C!Y~ at money-of-the-day price 按付款当日价格计算
#:Sy`G6!? at or better 按指定或较佳价位〔买卖指令〕
C&d"#I at par 按面值计算；平价
X-;Qorb^ at sight 见票即付
#%=vy\r at the close 按收市盘
;'WzfJ!q at the opening 按开市盘
`pv89aO attestation 见证；见证条款
v|,[5IY at-the-money option 平价期权
&d|VH y+ attorney 受权人；受托代表人
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<g attornment 新拥有人承认书
X~Rk ,d3 attributable profit 可归属利润
Zc' >}X[G attributable share value 可归属股份价值
Z%HEn$t Auckland Stock Exchange 奥克兰证券交易所
v[3hnLN% auction 拍卖
+y{93nl auctioneer 拍卖商
0u&?Zy9& audit 审计；核数
:.'T+LI Audit Commission 审计署
D=I5[t 0c4 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
pb 2{J# 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〕
mSfkyw. audit review 帐目审查
_.J[w6 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
]rX ?n audited account 审计帐目；经审计的帐目
$=QGua V audited annual account 经审计的周年帐目
*l'$pJ X audited balance sheet 经审计的资产负债表
JXy 667_ auditor 核数师；核数主任；审计师
I?B,rT3 h auditor's certificate 核数师证明书；审计师证明书
C $re$9U auditor's report 核数师报告；审计师报告
|uBot#K| Aussie bond 澳元债券
3PR7g austerity budget 紧缩预算
G 4J6 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
j}?ZsnqV Australia All Ordinaries Index 澳洲所有普通股票指数
DRg ~HT Australian Dollar [AUD] 澳元
9{^B
Tc
Australian Options Market 澳大利亚期权市场
Gp3t?7S{T Australian Securities Commission 澳洲证券事务监察委员会
ka9v2tE \ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
\$ \(9!= Australian Stock Exchange 澳大利亚证券交易所
{msB+n~WZ Austrian Schilling [ATS] 奥地利先令
K&P{2Hndr authentication 认证；鉴证
s:Ql] (/B# authority to purchase 委托购买证；委购书
b Ho?Rw!. authorization 认可；核准；授权；授权书
nKa ;FaJ authorization by direction 指示授权
~\s &]L authorization by instruction 指令授权
{arjW3~M: authorization by warrant 令状授权
JU2' ~chh authorization of unit trust 单位信托的认可
s8I77._s authorized agent 指定代理人
+?m=f}>W1 authorized capital 法定资本
yar IR| authorized clerk 出市员
Kmf-l*7} authorized dealer 认可交易商
J<$'^AR9"q authorized financial institution 认可财务机构
m4.V$U,H] authorized fund 认可基金
&b ]KMAo3 authorized fund house 获授权的基金公司；认可基金公司
&i}cC4i authorized institution 认可机构
0c;"bA0>Sx authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
*x` l1o authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
*l8vCa9Y authorized insurer 获授权保险人；获认可承保人
JI; i1@| b authorized investment 特准投资项目
?*5l}y= authorized person 获授权人
OZ]3OL, authorized representative 获授权代表
s#Y7*?Sm authorized share capital 法定股本
T-cVM>u\D automated quotation system 自动报价系统
x=r6vOj Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
0QSi\: 1f 自动交易系统〔香港期货交易所有限公司〕
F"0j r7 automatic adjustment mechanism 自动调整机制
&aht K}u automatic adjustment system 自动调整系统
qpH-P8V Automatic Clearing House 自动票据交换所
J3J RWy@?P automatic exchange rates accumulation system 自动化汇率累集系统
fOfz^W Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
j%<@ui u automatic teller machine [ATM] 自动柜员机
MZF ;k$R autopay 自动转帐
wDTV /" Y available assets 可用资产
}Nc! 8'@ available fiscal reserve 现存财政储备
F(n))`( available profit 可用利润
"_}D{ws1 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
TKydOw@P" average 平均；平均数；海损
g}j>;T average basic salary 平均基本薪金
'WgwLE_ average consumer expenditure 平均消费开支；一般消费开支
Y]Nab0R& average cost 平均成本
@8d})X33 average cost of land production 增辟土地平均成本
TZ]Gl4 @ average daily turnover 平均每日成交额
QlXF:Gx"= average daily wage rate 平均每日工资率
jJnBwH p average expenditure pattern 平均开支模式
QI{Y@xQ average growth rate 平均增长率
j_ <n~ri- average net fixed assets 固定资产平均净值
LBi>D`] average of relatives 相对价格平均数
laJ%fBWmbi average price 平均价格
%NoZf^ ? average propensity to consume 平均消费倾向；一般消费倾向
Z'kYf average propensity to save 平均储蓄倾向；一般储蓄倾向
2|o$ eq3t average rate 平均率
Nr+1N83S} average revenue 平均收入；平均收益
q &o=4 average stock 平均库存；平均存货
W5;sps average yearly rent 平均年租
];]EK6dzG avoidance of double taxation 避免双重课税
pLcng[ avoidance of tax 避税
