A:
v1~`76^ A share Ａ股；甲类股份
Hbi2amfBu abatement of tax 减税；减扣免税额
r?wE ;gH ABN AMRO Bank N.V. 荷兰银行
-,} pp TG above-the-line expenditure 线上项目支出；经常预算支出
M\jTeB"Z above-the-line receipt 线上项目收入；经常预算收入
2Ls ABSA Asia Limited 南非联合亚洲有限公司
\7A6+[
`fa absolute change 绝对数值变更
m'ykDK\B absolute expenditure 实际开支
*m`KY)b=l absolute guideline figure 绝对准则数字
Auf2JH~ absolute interest 绝对权益
L
}&$5KiwV absolute order of discharge 绝对破产解除令
wE J?Y8 absolute profit margin 绝对利润幅度
/]" 2;e-s+ absolute value 实值；绝对值
y
w>T 1 absolutely vested interest 绝对既得权益
VH5Vg We absorbed cost 已吸收成本；已分摊成本
Dv[ 35[Yh absorption 吸收；分摊；合并
t"]~e " absorption rate 吸收率；摊配率；分摊率
K;#9:
Z^+ ACB Finance Limited 亚洲商业财务有限公司
XV*uu "F acceptable form of reciprocity 合理的互惠条件
.+Fh,bNYK acceptable rate 适当利率；适当汇率
mLL?n) acceptance agreement 承兑协议
J;cTEB acceptance for honour 参加承兑
V-%A m acceptor 承兑人；接受人；受票人
gTwxmp., acceptor for honour 参加承兑人
5b-: e? | accident insurance 意外保险
m\?H
< o0 Accident Insurance Association of Hong Kong 香港意外保险公会
Jp]eFaqp accident insurance scheme 意外保险计划
l]v>PIh~N accident year basis 意外年度基准
Rj z~n38. accommodation 通融；贷款
:Vx5%4J accommodation bill 通融票据；空头票据
RE}$(T= accommodation party 汇票代发人
({#M*=&" account balance 帐户余额；帐户结余
i& y bvTl account book 帐簿
(lR9x6yf account collected in advance 预收款项
<X1^w account current book 往来帐簿
h ?ZxS account of after-acquired property 事后取得的财产报告
x"QZ}28(t account of defaulter 拖欠帐目
FZ^j|2.L* account payable 应付帐款
yZ]u{LJS account payee only [A/C payee only] 只可转帐；存入收款人帐户
JJ$q * account receivable 应收帐款
a'2^ kds account receivable report 应收帐款报表
CN, oH4IU account statement 结单；帐单；会计财务报表
]:vo"{*C account title 帐户名称；会计科目
&o$Pwk\p/ accountant's report 会计师报告
enJgk ( Accountant's Report Rules 会计师报告规则
{expx<+4F accounting and auditing procedure 会计与审计程序；会计与核数程序
QSq0{ Accounting Arrangements 《会计安排》
+nT(>RJR accounting basis 会计基础
I?!7]S n $ accounting by Official Receiver 破产管理署署长呈交的帐目
yxz"9PE/P Accounting Circular 《会计通告》
P\R#!+FgW8 accounting class 会计类别
?#0 |A?U accounting date 记帐日期；会计结算日期
0O:')R& accounting for money 款项核算
[:(^n0% Accounting Officer 会计主任
_M;M-hk/ accounting period 会计报告期；会计期
Uc?#E $X accounting policy 会计政策；会计方针
Au-h#YV accounting practice 会计惯例
WVfwt.Y accounting principle 会计准则
>2w^dI2 accounting record 会计记录
:7-2^7z) accounting report 会计报告
xLmgr72D Accounting Services Branch [Treasury] 会计事务部〔库务署〕
~'<ca<Go| Accounting Society of China 中国会计学会
o)pso\; accounting statement 会计报表
>l3iAy!sZ accounting system 会计制度；会计系统
<| MF\D' accounting transaction 会计事项；帐务交易
QZs ]'*=# accounting treatment 会计处理
aEW sr u accounting year 会计年度
5p7?e3 accretion 增值；添加
}hy,
}2(8 accrual 应计项目；应累算数目
F6\Hqv accrual basis 应计制；权责发生制
e7^B3FOx accrual basis accounting 应计制会计；权责发生制会计
X|w[:[P accrue 应累算；应计
mWPA]g( accrued benefit 应累算利益
^E^Cj;od@ accrued charges 应计费用
- .EH?{i accrued cumulative preference share dividend 应累算的累积优先股股息
.sOEqwO}> accrued expenses 应累算费用
? ]]d
s] accrued interest payable 应付利息；应计未付利息
2) zAX"#/ accrued interest receivable 应收利息；应计未收利息
C>:'@o
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b,Vg3BS accruing profit 应累算的利润
3</gK$f2 accumulated fiscal reserve 累积财政储备
H${5pY_M accumulated profit 累积利润；滚存溢利
Ghb Jty` accumulated reserve 累积储备
Z>si%Npm\ accumulation of surplus income 累积收益盈余
O<o>/HH$ acquired assets 既得资产
~d072qUos acquisition 收购；购置；取得
M)JKe!0ad1 acquisition cost 购置成本
,s9gGCA acquisition expenses 购置费用
: |tWKA acquisition of 100% interest 收购全部股权
@jxAU7! acquisition of control 取得控制权
h vO acquisition of fixed assets 购置固定资产
lEWF~L5=: acquisition of shell “买壳”
NB|yLkoDyI acquisition price 收购价
Oe/\@f0bLT act of God 天灾
RMvq\J}w! acting partner 执事合伙人
2` ;&Uwt active market 买卖活跃的市场；交投畅旺的市场；旺市
C@3`n;yZ= active partner 积极参与的合伙人
F?B`rw@xr active trading 交投活跃
Qmg2lP.) actual circulation 实际流通
^f%hhpV@ actual cost 实际成本
Sb& $ xWL actual expenditure 实际开支；实际支出
zY=eeG+4s actual income 实际入息；实际收入；实际收益
>3Mz s AH\ actual market 现货市场
y`| 86`
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,&5\` actual profit 实际利润
R#^.8g)t actual quotation 实盘；实际价位；实际报价
[PW\l+i actual year basis 按实际年度计算
%A^V@0K3 actuals 实货
ac%6eW 0# actuarial investigation 精算调查
7B)m/%>3s actuarial principle 精算原则
1z5Oi u actuarial report 精算师报告
;#Y'S K Actuarial Society of Hong Kong 香港精算学会
?;0w 1 actuarial valuation 精算师估值
7a_tT; f; actuary 精算师
D,l&^diz ad referendum agreement 暂定协议；有待覆核的协定
QK`5KB (k' ad valorem duty 从价税；按值征税
nR(v~_y[V ad valorem duty system 从价税制
EIrAq!CA ad valorem fee 从价费
~Bi>T15e ad valorem tariff 从价关税
S[ln||{ additional allowance 额外免税额
DQ*T2 *L additional amount for unexpired risk 未过期风险的额外款额
.;$Ub[ additional assessable profit 补加应评税利润
kR,ry:J- additional assessment 补加评税
rd:WF(] additional commitment 额外承担
^kO+NH40 additional commitment vote 额外承担拨款
+>}LT_ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
(E {}iq@2 additional dependent parent allowance 供养父母额外免税额
k:QeZn( additional provision 额外拨款
<9bfX 91 additional stamp duty 附加印花税
p Rys 5/&v additional tax 补加税罚款；补加税款
u$38"&cmA Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
!ay:h
Iv adjudged bankrupt 被裁定破产
[(rT,31cW adjudicated bankrupt 裁定破产人
`]7==c #Y adjudication fee 裁定费；评定印花税额手续费；评估契据费
?bH&F adjudication of bankruptcy 裁定破产；宣告破产
m 0 Geq. adjudication of insolvency 裁定无力偿还债务
}nUq=@ej adjusted actual 经调整的实数；调整后的实数
W2Ik!wEe& adjusted current assets 经调整的流动资产；调整后的流动资产
SIridZ*% adjusted figure 经调整的数字；调整后的数额
$Vp*,oRL adjusted liabilities 经调整的负债；调整后的负债
.US=fWyrb adjusted loss 经调整的亏损；调整后的亏损
Oo0SDWI`( 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
!7h jA=0 adjusted profit 经调整的利润；调整后的利润
4'wb tE| adjusted surplus 经调整的盈余额；调整后的盈余额
TK e\Bi adjusted value 经调整的价值；调整后的价值
D>fg adjustment 调整；修订；理算〔保险〕
!*1 $j7`tP adjustment centre 调剂中心
NHL9qL"qk adjustment lag 调整过程的时间差距；调整时差
hl]q6ZK!6 adjustment mechanism 调整机制
/wI"oHZd adjustment of loss 亏损调整
K2> CR$L adjustment process 调整过程；调整程序
{ )-8P adjustment range 调整幅度
!sG# 3sUe[ administered exchange rate 受管制汇率
(hJ& `Tt Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
4OaU1Y[ administration expenses 行政费用
tiGBjTPt administration fee 手续费；行政费
jP{&U&!i administration in bankruptcy 破产管理
yiw4<]{IX administration order 遗产管理令
`+m:@0&L administrator 管理人；遗产管理人
y '[VZ$^i administrator of the estate 遗产管理人
Gl"|t't( admission of debt 债项承认书
N<PDQ admission of proof 接纳债权证明
0MI4"< advance 放贷款项；垫付款项；预支款项；预付款项
.0 Kc|b=w advance account 暂支帐目；预付款帐户
Uc;~ q-??# advance compensation 预付补偿金
0,/I2!dF? advance from shareholder 股东垫款
jQrj3*V advance pending reimbursement 预支以待日后付还
p9>1a j2a advanced economy 先进经济体系
k5%W8dI advancement 预付；预付财产
B[,AR"#b advances warrant 垫款令
BPuu m advancing 贷出
?o6X_UxW! adverse balance 逆差
M>_ vsI^I' adverse exchange 逆汇
k-Yli21-/| advertisement addressed to shareholders 在报章刊登的致股东通告
'eo/"~/*w advice for collection 托收通知书
; ,}Dh/&E advice of drawing 提款通知书；汇票通知书
Z%Fc
-KVt advice of payment 付款通知
5%%e$o+ Advisory Committee [Securities and Futures Commission]
4`B3 Kt`o 谘询委员会〔证券及期货事务监察委员会〕
_ a#k3r Advisory Committee on Diversification 经济多元化谘询委员会
,v%' 2[} affidavit 誓章；遗产申报誓章
@y '0_Y0-B affidavit of no receipt 述明无收款的誓章
1Q/= s, {u affiliate 联号；联营公司；附属公司
Kh$Q9$ affiliated company 附属公司；联号；联营公司
Y b=77(Q V affirmation [estate duty] 非宗教式宣誓〔遗产税〕
*4ido? affordability 负担能力
RH.qbPjx African Development Bank [AfDB] 非洲开发银行
5-hnk'
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Z)}UCi+/". after-hours dealing 市后交易
zM,r0Z after-tax profit 税后盈利；税后利润；税后溢利
C-@[= agency agreement 代理协议
.VCF[AleS
agency expenses 代理机构的开支
D 5bPF~q agency fee 代理费
)b Wopc Agency Law 《代理法》
l*?_ @ agent 代理人；承销人
Z]e`bfNnI agent of company 公司代理人
+Bf?3 5LP agent's fee 代理人费；经纪费
s&hr$`V4 aggregate 总计；总数；总体数字
lA pZC6Iwk aggregate amount 总款额；总额
P8(hHuO aggregate assets and liabilities 总体资产与负债
^Z-oO#)h# aggregate at constant price 按固定价格计算的总体数字
uzI=.j aggregate demand 总需求
u"uL,w
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[!De|,u(^ aggregate limit 总限额
57~y 7/ 0 aggregate of salaries tax 合计薪俸税
Ptc+ypTu aggregate performance 总体表现；总体业绩
-&CO I-P8 aggregate supply 总体供应
XEnu0 gr aggregate surplus 总盈余
W=#AfPi$& aggregate total 整体总额
}T0O~c{$i aggregate value 总值；合计价值
PY;tu#W!% aggregated basis 合计基准
Khb Ku0Z aggregated net chargeable income 合计应课税入息实额
AhD C5ue= aggregation 合并计算；合计；总和
jU $G<G aggregation of incomes of husband and wife 夫妇入息合并计算
sH.=Fao s aggregation of property 财产的总和
_jc_(;KPF agio 差价；贴水
O%3Hp.|! 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》
<PVwf`W. Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
| UlG@Mn 《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》
o@BV&| Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
!> =ybRe 《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》
64mg :ed& Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
8IA1@0n& 《香港政府和大韩民国政府关于相互促进和保护投资协定》
/)T~(o|i agreement for a settlement 授产协议
Cs _& BSs agreement for assignment 转让协议
}jUsv8`}8R agreement for sale 售卖协议；买卖协议
n1JtY75#,/ agreement for sale and purchase 买卖协议
j*5IRzK1%0 agreement for the payment of interest 支付利息协议
$&=xw _ agreement for the repayment of money 还款协议
8P zGUn;\ agreement of reinsurance 再保险协议
6Cz
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ztn Agricultural Bank of China 中国农业银行
pB4Uc<e air passenger departure tax 飞机乘客离境税
@)BO`;*$fF Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
WR3,woo airport tax 机场税
`sCn4-$8 alcohol duty 酒精税
|mP};&b alienation 让与；让渡；转让
^$5 0[ alimony 生活费；赡养费
5Yhcnwdm! All Ordinaries Index [AOI] 所有普通股指数
LQHL4jRXU all risks 全险；综合险
{O9(<g All Sales Record for Stock Market 《股票市场成交报告》
8Z0x*Ssk Allied Capital Resources Limited 新联财务有限公司
@zC6` all-items index [Consumer Price Index] 总指数〔消费物价指数〕
{nbT$3=Zt allocation letter 拨款信件
<)p.GAZ allocation of fund 分配款项；预留款项
Lo~ ;pv v allocation of profit 利润分配；溢利分配
1_<x%>zG allocation warrant 拨款令
59O-"Sc[ allotment 分配；配股
s(nT7x +W allotment notice 股份配售通知；配股通知
b,^Gj]7 allotment of shares 股份分配
0|RofL&o allowable 可获宽免；免税的
?+))J~@t allowable business loss 可扣除的营业亏损
D3 yTN" allowable expenses 可扣税的支出
+rJ6DZ allowance 免税额；津贴；备抵；准备金
."H;bfcL_ allowance for debts 债项的免税额
~L"$(^/ allowance for depreciation by wear and tear 耗损折旧免税额
$'%GB $. allowance for funeral expenses 殡殓费的免税额
]
\M+j u allowance for inflation 为通货膨胀而预留的款项；通胀准备金
`XhH{*Q"X allowance for repairs and outgoings 修葺及支出方面的免税额
qx'0(q2Ii( allowance to debtor 给债务人的津贴
"bIb?e2h9G alteration of capital 资本更改
X+C*+k,z alternate trustee 候补受托人
~ %8P0AP amalgamation 合并
SfnQW}RGI ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
?0_<u 4 ambit of charges 征税范围；收费范围
oX;.v9a amended valuation 经修订的估值
N^dQX,j American Commodities Exchange 美国商品交易所
54C J6"q American Express Bank Limited 美国运通银行
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[+_m American Stock Exchange 美国证券交易所
V2ih/mh amortization 摊销
Xva(R<W7d< amount due from banks 存放银行同业的款项
bA PMD amount due from banks abroad 存放海外银行同业的款项
G; 3%k.{ amount due from holding companies 控股公司欠款
?id)
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VD$5 Djq amount due to banks 银行同业的存款
1>OlBp amount due to banks abroad 海外银行同业的存款
E=N$JM amount due to holding companies 控股公司存款
Z^ :_,aJ? amount due to local banks 本港银行同业的存款
g#=<;X2 amount due to outport banks 外埠银行同业的存款
>I|8yqbfm amount for note issue 发行纸币的款额
8i154#l+\ amount of bond 担保契据的款额
dMH_:jb amount of consideration 代价款额
>[AmIYg amount of contribution 供款数额
Tb$))O} amount of indebtedness 负债款额
Sv T0%2 amount of principal of the loan 贷款本金额
1o`1W4Q amount of rates chargeable 应征差饷数额
E ?Mgbd3 amount of share capital 股本额
rXi&8R[ amount of sums assured 承保款额
[zx|3wWAX- amount of variation 变动幅度
J5G<Y*q amount of vote 拨款数额
'9zW#b amount payable 应付款额
E.h amount receivable 应收款额
0&UG=q Amsterdam Stock Exchange 阿姆斯特丹证券交易所
PjeI&@ analysis 分析
|n/;x$Cb ancillary risk 附属风险
$<v4c5r]O annual account 周年帐目；周年帐目报表；年度决算；年结
dS ojq6M annual accounting date 年结日期
2%s ZaM annual allowance 每年免税额；年积金；年度津贴；年津
UZI :st
annual balance 年度余额
o]q~sJVk6 annual disposable income 每年可动用收入
WR{m?neE_N annual estimates 周年预算
*S ag annual fee 年费
rO7_K>g? annual general meeting 周年大会
u%~'+= annual growth rate 年增率；每年增长率
) 2Ei< annual long-term supplement 长期个案每年补助金
hOwb
annual pensionable emolument 可供计算退休金的年薪
F
qH))2 annual report 年报
ENuL!H>;* Annual Report on the Consumer Price Index 《消费物价指数年报》
`eM ZhY o annual return 周年报表；周年申报表；每年报税表格
gz~oQ
l)zJ Annual Return Rules 《周年报表规则》
WT'-.UX m annual review of consumer prices 每年消费物价回顾
ryL1 <u
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S=_u3OH0 annual salary 年薪
cXPpxRXBD annual statement 年度报表；年度决算表
9wYm(7M6 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
~_fc =^o annuitant 年金受益人
wa8jr5/k" annuity 年金
a9-Mc5^'n annuity contract 年金合约
^%$ Id Dx annuity on human life 人寿年金
-D~K9u]U_ antecedent debt 先前的债项
VcrMlcnO ante-dated cheque 倒填日期支票
mD'nF1o
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$ |=| "/ anticipated net profit 预期纯利
]lwf6' anticipated revenue 预期收入
&<N8d(
anti-inflation measure 反通货膨胀措施
KnkmGy anti-inflationary stance 反通货膨胀立场
^ Kz ?SO apparent deficit 表面赤字
:}e< apparent financial solvency 表面偿债能力
|M;Nq@bRv apparent partner 表面合伙人
gw)4P tb! application for personal assessment 个人入息课税申请书
[ P
&B application of fund 资金应用
<[k3x8H' application to release as liquidator and to destruct the books of accounts and documents
#c:s 2EL 申请免除清盘人职务及毁灭帐簿与文件
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8 }P_ appointed actuary 委任精算师
K1 "HJsj appointed auditor 委任核数师；委任审计师
Wq A) V,E appointed trustee 委任的受托人
K,g 6y#1" appointer 委任人
M {J>yN apportioned pro rata 按比例分摊
g>VtPS5 y apportionment 分配；分摊
q-(~w!e Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
ni/s/^ apportionment formula 分摊方程式
U4"^NLAq apportionment of estate duty 遗产税的分摊
|8'}mjs.Q appraisal 估价；评估
L<!h3n appreciable growth 可观增长
?{ )'O+s appreciable impact 显着影响
@rYZ 0`E9 appreciable increase 可观增长
+j 9+~ appreciation 增值；升值
N |yA]dg[ appreciation against other currencies 相对其他货币升值
uVqc:Q" appreciation of the exchange value of Hong Kong dollar 港元汇值上升
jlBsm'M<m appreciation tax 增值税
M7/5e3 appropriation 拨款；拨用；拨付
NCKR<!( appropriation account 拨款帐目
NPH(v` Appropriation Bill 拨款法案
FEk9a^Xyx appropriation-in-aid system 补助拨款办法
Xex7Lr & approved assets 核准资产
X% YZQc9 approved basket stock 认可一篮子证券
CH4Nz'X2 approved budget 核准预算
6>Wk isxG approved charitable donation 认可慈善捐款
jWUrw approved charitable institution 认可慈善机构
{ 4j<X5V approved currency 核准货币；认可货币
:zU4K=kR approved estimates 核准预算
~!({U nt+' approved estimates of expenditure 核准开支预算
8WytvwB} approved overseas insurer 核准海外保险人
2U[/"JL approved overseas trust company 核准海外信托公司
>)WE3PT/O" approved pooled investment fund 核准汇集投资基金
u. 2X " approved provident fund scheme 认可公积金计划
k{ f1q>gd approved provision 核准拨款
f! +d*9 approved redeemable share 核准可赎回股份
x<l 5wh approved regional stock 认可地区性证券
spA|[\Nl approved retirement scheme 认可退休金计划
96\FJHt Z approved subordinated loan 核准附属贷款
$*{,Z<|2 arbitrage 套戥；套汇；套利
}@bp v arbitrageur 套戥者；套汇者
%g7j7$c arbitrary amount 临时款项
16 Qu{K arrangement 措施；安排；协定
)j8'6tk )Z arrears 欠款
N6[Z*5efR arrears of pay 欠付薪酬
'gN[ LERT arrears of revenue 逾期未收税款；逾期未收的帐项
tV=Qt[|@ articles of association 组织章程；组织细则；组织章程细则
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~Ok Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
[\ku,yd%0 ascertainment of profit 确定利润
\;- Yz "Asia Clear" “亚洲结算系统”
niS\0Z A Asia Commercial Bank Ltd. 亚洲商业银行有限公司
YMw,C:a4 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
4m\Cc_:jO Asian Development Fund [ADF] 亚洲发展基金
@lzq`SzM Asian dollar bond 亚洲美元债券
1jx?zvE, Asian dollar market 亚洲美元市场
eYv^cbO@: Asian dollar rate 亚洲美元利率
$~8gh>`] Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
&5HI Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
yFAUD
ro asked price 沽盘；喊价；索价；卖方报价
w_U#z(W3l assessable income 应评税入息
W
_[9 assessable loss 应评税亏损
S8v,' Cc assessable profit 应评税利润
^X#)'\T assessable value 应评税值
:30daK o assessed profit 估定利润
e[fld,s assessed value 经评估价值
i`i`Hu> assessment 评税；评定；估价；评税单
htYfIy{5 w assessment number 评税编号；估价编号
=4)8a"7#. assessment of additional tax 补加税评税
w%wVB/( assessment of performance 业绩评估；实绩评价
[ (Y@ Assessor 评税主任
s[4 qC asset price bubbles 资产价格泡沫
9uxoMjR- asset-backed securities 具资产保证的证券
<1vogUDW assets accretion 资产增值
T7qp ({v?Q assets and liabilities 资产与负债
|3k r*# assets betterment statement 资产递增表；资产改进表
V KPsg assets lending 实物放款；有抵押贷款
)E",)}Nh assets of the company passing on the death 死者去世时转移的公司资产
#: EhGlq8 assets pledged as security for liabilities 用作负债抵押的资产
W DnNVE assets portfolio 资产投资组合
k Jz^\Re assets price 资产价格
,M]W _\N~E assets quality 资产质素
^d>m `*px assets realization 资产变现
$m)eO8S+ assets refinancing arrangement 资产再集资安排
qW3XA$g|j' assets securitization 资产证券化
+^J& x>5 assets situated outside Hong Kong 在香港以外地方的资产
`_D A! assets stripping 削减资产；拆卖资产
\ HD:#a assets value 资产值
nVpDjUpN assignee 承让人
wI7.M
Gt assignment 转让；转让书；转让契
yTc&C)Jb a assignment of interest 权益转让
HZ(giAyjq assignment of letters patent and trade mark 专利证书及商标转让
a"cw %L assignment of property 物业转让；物业转让书
{dh@|BzsbH assignment right 转让权
Wu,=jL3?$A assignor 转让人
#x;d+Q@ associate 有联系的人；有关连人士；相联者；合伙人；联系人
?RE"<L Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
)3F}IgD associate member 附属会员
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_7I0^ associated body corporate 相联法人团体
`MT.<5H associated company 相联公司；联属公司
P {RGW.Ci@ associated corporation 相联法团
k(`> (w Association of Chartered Certified Accountants [ACCA] [United Kingdom]
5 -4 公认会计师公会〔英国〕
v%#@.D!) Association of Futures Exchange Brokers 香港期货经纪协会
)"Ujx`]4r Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
f !7fz~&Sh association of underwriters 承保人组织
,jnaa (n assumption of control 接管
p*jH5h cy assurance 担保；保险；转易；转易书
,*[N_[ assurance of interest 权益的转易
^K<!`B at 19XX price 按一九ＸＸ年价格计算
fG?a"6~ at a discount 按赔价计算；按贴水价格计算；打折扣
xJ^B.;> at a premium 按溢价计算；按升水价格计算
]'<}kJtN. at call 通知付款；按通知
3W[||V[r]< at constant market price 按固定市价计算
\0*dKgN at constant price 按固定价格计算
_+Z;pt$C at cost 按成本计算
H H3Z?g at current market price 按当时市价计算；按现时市价计算
f4`Nws-dP at current price 按当时价格计算；按现时价格计算
[+@T"2h2b at factor cost 按要素成本计算；按生产要素成本计算
4Qi-zNNB at money-of-the-day price 按付款当日价格计算
,\ T `gh at or better 按指定或较佳价位〔买卖指令〕
ZRGe$HaU at par 按面值计算；平价
jJ
RaY 3 at sight 见票即付
B&(/,. at the close 按收市盘
6EY 0Fjsi at the opening 按开市盘
nBd(p Oe attestation 见证；见证条款
>TGc0 z+ at-the-money option 平价期权
k/U rz*O attorney 受权人；受托代表人
FrRUAoF O attornment 新拥有人承认书
A(XX2f!i attributable profit 可归属利润
}Oe4wEYN) attributable share value 可归属股份价值
-g"Wi@Qr Auckland Stock Exchange 奥克兰证券交易所
>N0 L auction 拍卖
cI6Td *vM auctioneer 拍卖商
?: 5/4YC audit 审计；核数
v/7^v}[< Audit Commission 审计署
f DXTedrG/ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
e ?Jgk$" 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〕
d_[ zt) audit review 帐目审查
&?j\=% Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
M?m@o1\;W audited account 审计帐目；经审计的帐目
do l8O audited annual account 经审计的周年帐目
t ,EMyZ audited balance sheet 经审计的资产负债表
Y 6j gAq auditor 核数师；核数主任；审计师
i:&$I= auditor's certificate 核数师证明书；审计师证明书
wgQx.8 h> auditor's report 核数师报告；审计师报告
:VR% I;g ; Aussie bond 澳元债券
f]Zj"Tt- austerity budget 紧缩预算
%xX b5aY Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
2`V0k.$?p Australia All Ordinaries Index 澳洲所有普通股票指数
HbCcROl( Australian Dollar [AUD] 澳元
$7O3+R/= Australian Options Market 澳大利亚期权市场
~A(^< Australian Securities Commission 澳洲证券事务监察委员会
U @}r?!)"f Australian Society of Certified Practising Accountants 澳洲执业会计师公会
|41~U\ Australian Stock Exchange 澳大利亚证券交易所
@E> rqI;` Austrian Schilling [ATS] 奥地利先令
}? CKE<#% authentication 认证；鉴证
YvUV9qps~ authority to purchase 委托购买证；委购书
-|:mRAe authorization 认可；核准；授权；授权书
] < ;y_ authorization by direction 指示授权
d|sf2 authorization by instruction 指令授权
FbCuXS=+` authorization by warrant 令状授权
02[*b authorization of unit trust 单位信托的认可
)ItW}1[I authorized agent 指定代理人
b .
:2x4 authorized capital 法定资本
GG4FS authorized clerk 出市员
(F*y27_u authorized dealer 认可交易商
H=XdgOui authorized financial institution 认可财务机构
eV9,G8 authorized fund 认可基金
0,cU^HMA authorized fund house 获授权的基金公司；认可基金公司
B }I9+/|{ authorized institution 认可机构
d(vt 0 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
,W$&OD authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
=+ 4om* authorized insurer 获授权保险人；获认可承保人
k5X-*^U=V} authorized investment 特准投资项目
F\<{:wu authorized person 获授权人
, 9bu I=' authorized representative 获授权代表
) '/xNR authorized share capital 法定股本
( Kw%fJT automated quotation system 自动报价系统
{P ==6/<2o Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
5',&8 自动交易系统〔香港期货交易所有限公司〕
.07k G] automatic adjustment mechanism 自动调整机制
[KEw5-=i@ automatic adjustment system 自动调整系统
;IT'6m`@W Automatic Clearing House 自动票据交换所
G1SOvdq automatic exchange rates accumulation system 自动化汇率累集系统
TOx@Y$_9Q8 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
4=njM`8Y' automatic teller machine [ATM] 自动柜员机
[ mo9? autopay 自动转帐
#,SPV& available assets 可用资产
Jn\>S z(96 available fiscal reserve 现存财政储备
N8*QAe kN available profit 可用利润
1/=6s5vS} Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
e=ry_@7 average 平均；平均数；海损
0J .]`kR average basic salary 平均基本薪金
|-]'~ @~ average consumer expenditure 平均消费开支；一般消费开支
!3ji]q;uF average cost 平均成本
c`Ui zZ average cost of land production 增辟土地平均成本
=_$Hn>vO average daily turnover 平均每日成交额
4@jX{{^6% average daily wage rate 平均每日工资率
Upc_"mkI. average expenditure pattern 平均开支模式
q3u:Tpn4% average growth rate 平均增长率
k P=~L=cK average net fixed assets 固定资产平均净值
`cFNO: average of relatives 相对价格平均数
g 9F?j average price 平均价格
iG{xDj{CKv average propensity to consume 平均消费倾向；一般消费倾向
#a 4X*X.8c average propensity to save 平均储蓄倾向；一般储蓄倾向
gS!zaD7Nr average rate 平均率
QRdh2YH` average revenue 平均收入；平均收益
P\$%p-G average stock 平均库存；平均存货
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Ju7.3. average yearly rent 平均年租
1 l-Y)
avoidance of double taxation 避免双重课税
qKI)*o062 avoidance of tax 避税
