A:
cnthtv+(~ A share Ａ股；甲类股份
fYy.>m+P1 abatement of tax 减税；减扣免税额
5B 7*Z ABN AMRO Bank N.V. 荷兰银行
^W D$
gd above-the-line expenditure 线上项目支出；经常预算支出
@ >5<m'}2 above-the-line receipt 线上项目收入；经常预算收入
}^[@m# ABSA Asia Limited 南非联合亚洲有限公司
zRu`[b3u< absolute change 绝对数值变更
dLf8w>i`T absolute expenditure 实际开支
tTH %YtG absolute guideline figure 绝对准则数字
MPbPq3an absolute interest 绝对权益
f'O vG@ absolute order of discharge 绝对破产解除令
r6JkoP Mh absolute profit margin 绝对利润幅度
pXv []v absolute value 实值；绝对值
%KF:-
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h<; [P?z absorbed cost 已吸收成本；已分摊成本
ap^=CEf absorption 吸收；分摊；合并
Q ~JKKq absorption rate 吸收率；摊配率；分摊率
6# ";W2 ACB Finance Limited 亚洲商业财务有限公司
h&bV !M acceptable form of reciprocity 合理的互惠条件
]Rh( =bg acceptable rate 适当利率；适当汇率
1 fv~r@6 s acceptance agreement 承兑协议
i[{]
LiP acceptance for honour 参加承兑
yrA zD = acceptor 承兑人；接受人；受票人
q-%KfZ@(| acceptor for honour 参加承兑人
Ki/5xK=s accident insurance 意外保险
Xp6*Y1Y
Accident Insurance Association of Hong Kong 香港意外保险公会
c)MR+'d\WO accident insurance scheme 意外保险计划
-5 /v` accident year basis 意外年度基准
~[TKVjyO accommodation 通融；贷款
*"FL kC4 accommodation bill 通融票据；空头票据
2?iOB6 accommodation party 汇票代发人
_M[ [vXH account balance 帐户余额；帐户结余
WgJAr73
l account book 帐簿
q_y,j & account collected in advance 预收款项
DXW?;|8)O account current book 往来帐簿
8$ZSF92C account of after-acquired property 事后取得的财产报告
1lyOp account of defaulter 拖欠帐目
I<./(X[H:# account payable 应付帐款
^r*%BUU9]% account payee only [A/C payee only] 只可转帐；存入收款人帐户
Gr$*t ,ZW account receivable 应收帐款
nF nF _ account receivable report 应收帐款报表
QX.6~*m1 account statement 结单；帐单；会计财务报表
%K'* P56 account title 帐户名称；会计科目
m}[~A@qD accountant's report 会计师报告
_SC Accountant's Report Rules 会计师报告规则
?vn 0%e868 accounting and auditing procedure 会计与审计程序；会计与核数程序
i
`QK'=h[ Accounting Arrangements 《会计安排》
ZT"|o\G^Q accounting basis 会计基础
7.
9s.* accounting by Official Receiver 破产管理署署长呈交的帐目
ynZ[c8. Accounting Circular 《会计通告》
b+].Uc accounting class 会计类别
eH%L?"J~: accounting date 记帐日期；会计结算日期
H! r
Kz accounting for money 款项核算
}<ONx g6Kb Accounting Officer 会计主任
BrH;(*H)8 accounting period 会计报告期；会计期
I.+)sB?5 accounting policy 会计政策；会计方针
ClMtl59 accounting practice 会计惯例
k> & s( b accounting principle 会计准则
P^3m:bE] accounting record 会计记录
\1mM5r~ accounting report 会计报告
Di<J6xu Accounting Services Branch [Treasury] 会计事务部〔库务署〕
`JWYPsWk Accounting Society of China 中国会计学会
w<~<(5mM5; accounting statement 会计报表
}SMJD accounting system 会计制度；会计系统
cbCE
$ accounting transaction 会计事项；帐务交易
XDdcq ]*| accounting treatment 会计处理
&lPBqw accounting year 会计年度
Kwl qi]~ accretion 增值；添加
e*2&s5 #RT accrual 应计项目；应累算数目
(Ef2
w[ ' accrual basis 应计制；权责发生制
f:[d]J | accrual basis accounting 应计制会计；权责发生制会计
w}W@M,.^ accrue 应累算；应计
NnLhJPh accrued benefit 应累算利益
.aismc`= accrued charges 应计费用
y|;8 :b32 accrued cumulative preference share dividend 应累算的累积优先股股息
?FV7|)f accrued expenses 应累算费用
%rDmW?T accrued interest payable 应付利息；应计未付利息
'+!S|U,{ accrued interest receivable 应收利息；应计未收利息
oIvnF:c accrued right 累算权益
lii ]4k+z accruing profit 应累算的利润
x1:Pj accumulated fiscal reserve 累积财政储备
))IgB).3M accumulated profit 累积利润；滚存溢利
7t-*L}~WA accumulated reserve 累积储备
_Hd1sx accumulation of surplus income 累积收益盈余
<a+eF}*2 acquired assets 既得资产
sO6g IPU^ acquisition 收购；购置；取得
-[= AlqL acquisition cost 购置成本
5&HT$"H : acquisition expenses 购置费用
&AQ; ze acquisition of 100% interest 收购全部股权
9IvcKzS 2 acquisition of control 取得控制权
%kZ~xbY acquisition of fixed assets 购置固定资产
WE 5"A|
= acquisition of shell “买壳”
*{.&R9#7U' acquisition price 收购价
s0)qlm* act of God 天灾
p&OJa$N$[ acting partner 执事合伙人
V+=*2?1 active market 买卖活跃的市场；交投畅旺的市场；旺市
53`9^| : active partner 积极参与的合伙人
9uw,-0*5 active trading 交投活跃
!#c[~erNZ actual circulation 实际流通
lbKv actual cost 实际成本
Tw`c6^%^y actual expenditure 实际开支；实际支出
iM /*&O} actual income 实际入息；实际收入；实际收益
tB ,. actual market 现货市场
g]Xzio& w actual price 现货价；实际价格
68p\WheCal actual profit 实际利润
P 34LV+e actual quotation 实盘；实际价位；实际报价
xxLgC;>[ actual year basis 按实际年度计算
_b!;(~ @p actuals 实货
v ?Yd LR actuarial investigation 精算调查
eg$5z
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{{.sEi* actuarial report 精算师报告
6+Wr6'kuH Actuarial Society of Hong Kong 香港精算学会
.*EOVo9S actuarial valuation 精算师估值
R0Ax$Cv { actuary 精算师
,5 eH2W ad referendum agreement 暂定协议；有待覆核的协定
;&+[W(7Sy ad valorem duty 从价税；按值征税
Sv~YFS :oy ad valorem duty system 从价税制
@ ate49W ad valorem fee 从价费
<+?
Y
ad valorem tariff 从价关税
2fkIdy#n@ additional allowance 额外免税额
~T>jBYI0 additional amount for unexpired risk 未过期风险的额外款额
z*M}=` M$ additional assessable profit 补加应评税利润
:]B%
>*;} additional assessment 补加评税
P"R97#C additional commitment 额外承担
VY+(,\ )U additional commitment vote 额外承担拨款
\~gA+ o}Q additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
N J|NJ p&0 additional dependent parent allowance 供养父母额外免税额
H
_Zo@y~J additional provision 额外拨款
'a;ini additional stamp duty 附加印花税
di3 B=A>3 additional tax 补加税罚款；补加税款
;[TljcbS Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
943I :, B adjudged bankrupt 被裁定破产
L4YVH2`0) adjudicated bankrupt 裁定破产人
JCw{ ?^F" adjudication fee 裁定费；评定印花税额手续费；评估契据费
#<a_: m)@ adjudication of bankruptcy 裁定破产；宣告破产
)(h&Q?
Ar adjudication of insolvency 裁定无力偿还债务
% ~ #!NX adjusted actual 经调整的实数；调整后的实数
r{K\(UT]! adjusted current assets 经调整的流动资产；调整后的流动资产
Bs+c2 R adjusted figure 经调整的数字；调整后的数额
v>#Cg \ adjusted liabilities 经调整的负债；调整后的负债
F=oHl@ adjusted loss 经调整的亏损；调整后的亏损
[2GXAvXsT 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
M1AZ}b c0] adjusted profit 经调整的利润；调整后的利润
:DZLj C adjusted surplus 经调整的盈余额；调整后的盈余额
,}9f(` adjusted value 经调整的价值；调整后的价值
js:C
mnI adjustment 调整；修订；理算〔保险〕
do:QH.q8) adjustment centre 调剂中心
CS~=Z>6EjA adjustment lag 调整过程的时间差距；调整时差
uY&=eQ_Cb adjustment mechanism 调整机制
Cz'xG W{ adjustment of loss 亏损调整
]j& Fb P)3 adjustment process 调整过程；调整程序
KWFyw>*) adjustment range 调整幅度
ftYR,!& administered exchange rate 受管制汇率
b@=z rhQ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
RH !SW2o< administration expenses 行政费用
V/aQ *V{ administration fee 手续费；行政费
H|PrsGW administration in bankruptcy 破产管理
y#b;uDY administration order 遗产管理令
xGKfej9 administrator 管理人；遗产管理人
b%Wd<N2 administrator of the estate 遗产管理人
YHs?QsP admission of debt 债项承认书
5a=nF9/ admission of proof 接纳债权证明
.cw!ls7d advance 放贷款项；垫付款项；预支款项；预付款项
kRmj"9 oA advance account 暂支帐目；预付款帐户
#V<`U:. advance compensation 预付补偿金
n_< mPU advance from shareholder 股东垫款
o;i k Z*+* advance pending reimbursement 预支以待日后付还
r #LnDseW advanced economy 先进经济体系
HzP.aw4 advancement 预付；预付财产
90Xt_$_}s advances warrant 垫款令
CdX`PQ advancing 贷出
>j&1?M2C adverse balance 逆差
R<Z^L~) adverse exchange 逆汇
$Llt a,ULE advertisement addressed to shareholders 在报章刊登的致股东通告
^g9}f advice for collection 托收通知书
/VRUz++K advice of drawing 提款通知书；汇票通知书
3H1Pp*PH advice of payment 付款通知
.|T2\M Advisory Committee [Securities and Futures Commission]
? ouV 谘询委员会〔证券及期货事务监察委员会〕
'eqiYY| Advisory Committee on Diversification 经济多元化谘询委员会
i4 hJE affidavit 誓章；遗产申报誓章
n4 ^*h4J7 affidavit of no receipt 述明无收款的誓章
/wr6\53J affiliate 联号；联营公司；附属公司
QZ?d2PC=>? affiliated company 附属公司；联号；联营公司
S*4f%! affirmation [estate duty] 非宗教式宣誓〔遗产税〕
<e'P%tG' affordability 负担能力
fk+1# 7{ African Development Bank [AfDB] 非洲开发银行
s>T`l after-acquired property 事后取得的财产
/ Z:N8e after-hours dealing 市后交易
ir]Mn.(Y after-tax profit 税后盈利；税后利润；税后溢利
<# >Oy&E agency agreement 代理协议
"cwR^DoD& agency expenses 代理机构的开支
f:xUPH?+ agency fee 代理费
[ 1NaH Agency Law 《代理法》
?~!tM}X0:3 agent 代理人；承销人
u0xQ;BQ agent of company 公司代理人
e{5,'(1] agent's fee 代理人费；经纪费
(/'h4KS@ aggregate 总计；总数；总体数字
KZ]r8 aggregate amount 总款额；总额
.%_)*NUZ aggregate assets and liabilities 总体资产与负债
4 &|C} aggregate at constant price 按固定价格计算的总体数字
)B81i!
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d5Qd' aggregate gross position 总持仓量
` "B^{o aggregate limit 总限额
Y =9j2 ]t aggregate of salaries tax 合计薪俸税
4K E)g aggregate performance 总体表现；总体业绩
UIn^_}jF` aggregate supply 总体供应
7Unz Ie aggregate surplus 总盈余
/M:H9 Z8! aggregate total 整体总额
V7P6zAJ y aggregate value 总值；合计价值
oB4#J* aggregated basis 合计基准
.vK.XFZ8R aggregated net chargeable income 合计应课税入息实额
qh$X ^%g aggregation 合并计算；合计；总和
*. 8JP aggregation of incomes of husband and wife 夫妇入息合并计算
?!H)zz6y aggregation of property 财产的总和
9/G!0uE agio 差价；贴水
YX_vv!-] 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》
A]j}' Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
u)7*Rj^ 《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》
Hr6 wgYPi Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
H " 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》
'| &,E#` Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
8hZwQ[hr 《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 +y_@9s agreement for a settlement 授产协议
PT+c&5A S agreement for assignment 转让协议
<^Nk.E agreement for sale 售卖协议；买卖协议
R3?:\d{ agreement for sale and purchase 买卖协议
)i0 $j)R agreement for the payment of interest 支付利息协议
U,HIB^=
R agreement for the repayment of money 还款协议
9Fk4|+OJ agreement of reinsurance 再保险协议
%lV@ :"G Agricultural Bank of China 中国农业银行
[7RheXO < air passenger departure tax 飞机乘客离境税
gGmxx,i Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
~Zmi(Ra airport tax 机场税
)=Zsv40O alcohol duty 酒精税
o_O+u%y alienation 让与；让渡；转让
EX4
C.C|d alimony 生活费；赡养费
P% Q@9kO> All Ordinaries Index [AOI] 所有普通股指数
"c,!v c4 all risks 全险；综合险
tn{8u 7 All Sales Record for Stock Market 《股票市场成交报告》
}'TTtV:Q Allied Capital Resources Limited 新联财务有限公司
Jh?z=JY all-items index [Consumer Price Index] 总指数〔消费物价指数〕
n26>>N allocation letter 拨款信件
;b1wk^,Hw~ allocation of fund 分配款项；预留款项
gH'_ymT=
3 allocation of profit 利润分配；溢利分配
{ V0>iN:~S allocation warrant 拨款令
7
5|pp allotment 分配；配股
* 0~M allotment notice 股份配售通知；配股通知
n$YE !D' allotment of shares 股份分配
H UkerV allowable 可获宽免；免税的
-E]Sk&4Gj allowable business loss 可扣除的营业亏损
lBmm(<~Z allowable expenses 可扣税的支出
~0ooRUWU7 allowance 免税额；津贴；备抵；准备金
k}zd'
/b allowance for debts 债项的免税额
UWw}!1 allowance for depreciation by wear and tear 耗损折旧免税额
l bS?/f allowance for funeral expenses 殡殓费的免税额
e />:K' { allowance for inflation 为通货膨胀而预留的款项；通胀准备金
qOi5WX6F/ allowance for repairs and outgoings 修葺及支出方面的免税额
,gmH2. allowance to debtor 给债务人的津贴
)\0q_a alteration of capital 资本更改
ec? V[v
alternate trustee 候补受托人
88g47>{X amalgamation 合并
}/p/ pVz ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
\TUE<<?1s ambit of charges 征税范围；收费范围
?+Q$#pb amended valuation 经修订的估值
sB6dp D American Commodities Exchange 美国商品交易所
~:EW>Fq%i American Express Bank Limited 美国运通银行
^ df x~C American Stock Exchange 美国证券交易所
G?/c/r G amortization 摊销
4uUs7T amount due from banks 存放银行同业的款项
<s}|ZnGE amount due from banks abroad 存放海外银行同业的款项
3 Z1OX]R amount due from holding companies 控股公司欠款
W' ep6O amount due from local banks 存放本港银行同业的款项
J$QBI&D amount due to banks 银行同业的存款
LN^UC$[tk amount due to banks abroad 海外银行同业的存款
{zP#woz2Q amount due to holding companies 控股公司存款
9 mPIykAj8 amount due to local banks 本港银行同业的存款
'gDe3@ci! amount due to outport banks 外埠银行同业的存款
DbtF~`3, . amount for note issue 发行纸币的款额
5V @&o`!=h amount of bond 担保契据的款额
s}ADk-7 amount of consideration 代价款额
JKy#j g:# amount of contribution 供款数额
ue6d~8& amount of indebtedness 负债款额
VNj @5s amount of principal of the loan 贷款本金额
)o jDRJ& amount of rates chargeable 应征差饷数额
hwVAXsF ~ amount of share capital 股本额
h!e2
+4{4{ amount of sums assured 承保款额
J &{xP8uq_ amount of variation 变动幅度
Obo _YE amount of vote 拨款数额
J>%t<xYf4 amount payable 应付款额
LeHiT>aX! amount receivable 应收款额
O R
#7" Amsterdam Stock Exchange 阿姆斯特丹证券交易所
<GF @L analysis 分析
#) ] c0]p ancillary risk 附属风险
EgNH8i annual account 周年帐目；周年帐目报表；年度决算；年结
*Hs*,}MS annual accounting date 年结日期
AIh*1>2Xn annual allowance 每年免税额；年积金；年度津贴；年津
,J(l J,c annual balance 年度余额
<'&F;5F 3V annual disposable income 每年可动用收入
[M:S`{SbY annual estimates 周年预算
V"#Jk!k9k annual fee 年费
ntGq"
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ZJ(rG((! annual growth rate 年增率；每年增长率
DZs^ 2Zc annual long-term supplement 长期个案每年补助金
=& -[TPW annual pensionable emolument 可供计算退休金的年薪
~Hmx Ek9 annual report 年报
YH\j@ ^n Annual Report on the Consumer Price Index 《消费物价指数年报》
3.vgukkk5 annual return 周年报表；周年申报表；每年报税表格
vT7g< Annual Return Rules 《周年报表规则》
JE!("]& annual review of consumer prices 每年消费物价回顾
G {b:i8}l annual roll-forward basis 逐年延展方式
)~
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L.B~ax.|Z annual statement 年度报表；年度决算表
ll<mE, 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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!I5|<k annuitant 年金受益人
<o0~H annuity 年金
)a cV -+{ annuity contract 年金合约
[X/(D9J annuity on human life 人寿年金
Sj-[% D* antecedent debt 先前的债项
IU!H t> ante-dated cheque 倒填日期支票
kus}W J anticipated expenditure 预期开支
vM4<d> anticipated net profit 预期纯利
_k2w(ew? anticipated revenue 预期收入
>85zQ
1aL anti-inflation measure 反通货膨胀措施
?QpNjsF anti-inflationary stance 反通货膨胀立场
S~3\3qt$ apparent deficit 表面赤字
Z Hkw6@| apparent financial solvency 表面偿债能力
`Ko[r
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apparent partner 表面合伙人
% fhNxR application for personal assessment 个人入息课税申请书
!/hsJ9 application of fund 资金应用
2P9J'
L application to release as liquidator and to destruct the books of accounts and documents
8S
U% 申请免除清盘人职务及毁灭帐簿与文件
KcXpH]>!9 appointed actuary 委任精算师
c Zvf"cIs appointed auditor 委任核数师；委任审计师
$|a;~m> appointed trustee 委任的受托人
ue 0s&WF| appointer 委任人
KAc >-c< apportioned pro rata 按比例分摊
T*CME] apportionment 分配；分摊
Gt~JA0+C)7 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
nQ=aLV +' apportionment formula 分摊方程式
qLjT.7 .x apportionment of estate duty 遗产税的分摊
YG [w@u appraisal 估价；评估
MzTW8 appreciable growth 可观增长
'4u v3)P appreciable impact 显着影响
}9&9G% appreciable increase 可观增长
8eyl,W=dn appreciation 增值；升值
JNo8>aFOb appreciation against other currencies 相对其他货币升值
OW`STp! appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Gv~p appreciation tax 增值税
T PYDs+U appropriation 拨款；拨用；拨付
<DZcra appropriation account 拨款帐目
yA;W/I4 Appropriation Bill 拨款法案
YV([2 appropriation-in-aid system 补助拨款办法
8_Z/ o5s approved assets 核准资产
6E^~n approved basket stock 认可一篮子证券
`w<J25 approved budget 核准预算
QUOKThY? approved charitable donation 认可慈善捐款
sN/+ approved charitable institution 认可慈善机构
l [%lE approved currency 核准货币；认可货币
(E!!pz approved estimates 核准预算
Z'M`}3O approved estimates of expenditure 核准开支预算
5 DFZ ^~ approved overseas insurer 核准海外保险人
&Lt@} 7$8 approved overseas trust company 核准海外信托公司
C2/}d? bki approved pooled investment fund 核准汇集投资基金
%Q4i%: Qi approved provident fund scheme 认可公积金计划
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_='9U approved provision 核准拨款
"2hh-L7ql approved redeemable share 核准可赎回股份
u \g ,.C0 approved regional stock 认可地区性证券
.\)A@ua^ approved retirement scheme 认可退休金计划
6 hiC?2b{x approved subordinated loan 核准附属贷款
h$fe -G# arbitrage 套戥；套汇；套利
u% 2KwRQ arbitrageur 套戥者；套汇者
j[e,?!8; arbitrary amount 临时款项
;BBpN` T arrangement 措施；安排；协定
'^}+Fv<O arrears 欠款
yV]xRaRr2 arrears of pay 欠付薪酬
g.C5r]=+& arrears of revenue 逾期未收税款；逾期未收的帐项
}5b M1h#z articles of association 组织章程；组织细则；组织章程细则
+nU.p/cK+\ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
3-x%wD. ascertainment of profit 确定利润
w *~Tm >U "Asia Clear" “亚洲结算系统”
[m2+9MMl Asia Commercial Bank Ltd. 亚洲商业银行有限公司
o4Q3<T7nI Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
oH-8r: { Asian Development Fund [ADF] 亚洲发展基金
I3) Zr+ Asian dollar bond 亚洲美元债券
:.& {Z " Asian dollar market 亚洲美元市场
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*Y|ey Asian dollar rate 亚洲美元利率
U[|| ~FW' Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
$0qMQ%P Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
=NDOS{($ asked price 沽盘；喊价；索价；卖方报价
pP.'wSj assessable income 应评税入息
RE A;x-u* assessable loss 应评税亏损
4v.d- ^ assessable profit 应评税利润
3 ^}A %-bS assessable value 应评税值
fx?$9(r, assessed profit 估定利润
(bm;*2 assessed value 经评估价值
u"+}I,'L assessment 评税；评定；估价；评税单
"J19*<~ assessment number 评税编号；估价编号
' 4 O- assessment of additional tax 补加税评税
PK:2xN:= assessment of performance 业绩评估；实绩评价
w^;DG Assessor 评税主任
o`? zF+M0 asset price bubbles 资产价格泡沫
OJ3UE(,I= asset-backed securities 具资产保证的证券
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assets accretion 资产增值
Iti0qnBN5 assets and liabilities 资产与负债
7"Mk+' assets betterment statement 资产递增表；资产改进表
>^SEWZ_[ assets lending 实物放款；有抵押贷款
9& assets of the company passing on the death 死者去世时转移的公司资产
#oV+@D ` assets pledged as security for liabilities 用作负债抵押的资产
p'Bm8=AwD assets portfolio 资产投资组合
~W{ -Q. assets price 资产价格
Q5n`F5 assets quality 资产质素
bToq$%sCg assets realization 资产变现
t;O1IMF assets refinancing arrangement 资产再集资安排
I/uy>* assets securitization 资产证券化
8r:M*25 assets situated outside Hong Kong 在香港以外地方的资产
\ b8\Ug~t assets stripping 削减资产；拆卖资产
.i/m assets value 资产值
ht6244: assignee 承让人
vg\/DbI' assignment 转让；转让书；转让契
`_qK&&s assignment of interest 权益转让
O)#U ^ assignment of letters patent and trade mark 专利证书及商标转让
k`VM2+9h'^ assignment of property 物业转让；物业转让书
$c9k*3{<+A assignment right 转让权
Tls a%pn assignor 转让人
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9!p associate 有联系的人；有关连人士；相联者；合伙人；联系人
f )NHM' Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
K+d2m9C = associate member 附属会员
jRj=Awy associated body corporate 相联法人团体
X6@w krf- associated company 相联公司；联属公司
!G?gsW0\h associated corporation 相联法团
I.V:q!4* Association of Chartered Certified Accountants [ACCA] [United Kingdom]
bB 6[Xj{ 公认会计师公会〔英国〕
C/tr$.2H= Association of Futures Exchange Brokers 香港期货经纪协会
WUoOGbA ` Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
&M[f&_"8Q association of underwriters 承保人组织
WES#ZYtT assumption of control 接管
= r4!V> assurance 担保；保险；转易；转易书
8q^o.+9 assurance of interest 权益的转易
g>j| ]6 at 19XX price 按一九ＸＸ年价格计算
SF<Vds}A2 at a discount 按赔价计算；按贴水价格计算；打折扣
f =s &n} at a premium 按溢价计算；按升水价格计算
& m'kI at call 通知付款；按通知
zG9|K at constant market price 按固定市价计算
?IhB-fd>@ at constant price 按固定价格计算
Sc$UZ/qPT at cost 按成本计算
" ;NRzY at current market price 按当时市价计算；按现时市价计算
-$-8W at current price 按当时价格计算；按现时价格计算
~~qWI>. 4 at factor cost 按要素成本计算；按生产要素成本计算
Pq p * at money-of-the-day price 按付款当日价格计算
Op}ZB: at or better 按指定或较佳价位〔买卖指令〕
r o\1]`6 at par 按面值计算；平价
eSy(~Y at sight 见票即付
[kB
` at the close 按收市盘
5ukp^O xE at the opening 按开市盘
Gi?_ujZ R attestation 见证；见证条款
*yaw$oB at-the-money option 平价期权
ocQWQ attorney 受权人；受托代表人
v#oi0-9o[ attornment 新拥有人承认书
3S~(:#| attributable profit 可归属利润
dE(tFZx attributable share value 可归属股份价值
H[WQ =){ Auckland Stock Exchange 奥克兰证券交易所
lj[, |[X7` auction 拍卖
gK1g]Tc @G auctioneer 拍卖商
!iu5OX7K| audit 审计；核数
?=On%bh Audit Commission 审计署
4 < S' Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
_elX<o4 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
x\\7G^$<h audit review 帐目审查
>lzA]aM$c Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
+RDJY(Y$ audited account 审计帐目；经审计的帐目
tw K^I6@ audited annual account 经审计的周年帐目
^twivNB audited balance sheet 经审计的资产负债表
u=NG6 G auditor 核数师；核数主任；审计师
-,# +`>w auditor's certificate 核数师证明书；审计师证明书
!{UTD+|=N auditor's report 核数师报告；审计师报告
*b|NjwmB Aussie bond 澳元债券
Te-Amu austerity budget 紧缩预算
mOBA CTY^ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
TwahR :T Australia All Ordinaries Index 澳洲所有普通股票指数
D d $qQ Australian Dollar [AUD] 澳元
b>=_*nw9 Australian Options Market 澳大利亚期权市场
zF&=U`v Australian Securities Commission 澳洲证券事务监察委员会
N|Cs=-+ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
WlwY <) Australian Stock Exchange 澳大利亚证券交易所
5W? PCOh\ Austrian Schilling [ATS] 奥地利先令
-1%OlKC authentication 认证；鉴证
Lxe^v/LsT authority to purchase 委托购买证；委购书
;sOsT?)7$ authorization 认可；核准；授权；授权书
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authorization by direction 指示授权
\=e8%.#@J authorization by instruction 指令授权
/bVZ::A&_ authorization by warrant 令状授权
YZwaD b authorization of unit trust 单位信托的认可
J7$_VP authorized agent 指定代理人
/@oLe[Mz$ authorized capital 法定资本
n=sXSxl authorized clerk 出市员
EtJ8^[u2J authorized dealer 认可交易商
6[ga$nF? authorized financial institution 认可财务机构
963aW*r authorized fund 认可基金
DVp5hR_$ authorized fund house 获授权的基金公司；认可基金公司
`C72sA{M. authorized institution 认可机构
qRB7Ec_ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
DtxE@, authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
4 gBp8*2 authorized insurer 获授权保险人；获认可承保人
>)nS2b OE authorized investment 特准投资项目
t;q7t!sC] authorized person 获授权人
n vq3* authorized representative 获授权代表
X` r* ob authorized share capital 法定股本
:}}%#/nd automated quotation system 自动报价系统
iz^qR={bW Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
IyUdZ,ba 自动交易系统〔香港期货交易所有限公司〕
UE0$ o? automatic adjustment mechanism 自动调整机制
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W*m automatic adjustment system 自动调整系统
Kuw^qX" Automatic Clearing House 自动票据交换所
o cR dbmS automatic exchange rates accumulation system 自动化汇率累集系统
@cvP0A Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
` }gbc 69 automatic teller machine [ATM] 自动柜员机
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O!t]* autopay 自动转帐
yt0,^ *t_ available assets 可用资产
S;\R!%t_ available fiscal reserve 现存财政储备
@tT-JwU available profit 可用利润
hsNWqk qys Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
J ++v@4Z average 平均；平均数；海损
Qst$S} n average basic salary 平均基本薪金
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Ad$^ average consumer expenditure 平均消费开支；一般消费开支
K?.e | average cost 平均成本
U>qHn 'M average cost of land production 增辟土地平均成本
ODw`E9 average daily turnover 平均每日成交额
#?O & average daily wage rate 平均每日工资率
9(_{`2R8 average expenditure pattern 平均开支模式
#; VA5<M8 average growth rate 平均增长率
/Ft:ffR|R average net fixed assets 固定资产平均净值
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average of relatives 相对价格平均数
:' #\ average price 平均价格
&Z("D7.G average propensity to consume 平均消费倾向；一般消费倾向
n{5NNV6 average propensity to save 平均储蓄倾向；一般储蓄倾向
m ?CZQq , average rate 平均率
_=f=f cl average revenue 平均收入；平均收益
g}xQ 6rd average stock 平均库存；平均存货
n.6 T
OF average yearly rent 平均年租
Xz{~3ih avoidance of double taxation 避免双重课税
Gpj* V|J avoidance of tax 避税
