A:
n_sCZ6uXEQ A share Ａ股；甲类股份
om$)8'A,l abatement of tax 减税；减扣免税额
hT9fqH ABN AMRO Bank N.V. 荷兰银行
|#$Wh+,* above-the-line expenditure 线上项目支出；经常预算支出
FVsVY1 above-the-line receipt 线上项目收入；经常预算收入
D_D<N(O ABSA Asia Limited 南非联合亚洲有限公司
X'e@(I!0 absolute change 绝对数值变更
1A h absolute expenditure 实际开支
)#Ea~>v absolute guideline figure 绝对准则数字
G $:T! absolute interest 绝对权益
` :Am#"j]} absolute order of discharge 绝对破产解除令
Dms 6"x2 absolute profit margin 绝对利润幅度
Xm*gH, ' absolute value 实值；绝对值
~c,HE] B absolutely vested interest 绝对既得权益
Zz= +?L absorbed cost 已吸收成本；已分摊成本
v! uD]} absorption 吸收；分摊；合并
Hb=4k)-/] absorption rate 吸收率；摊配率；分摊率
cD
Z]r@AQ ACB Finance Limited 亚洲商业财务有限公司
0Z8K +,'! acceptable form of reciprocity 合理的互惠条件
n
!]_o acceptable rate 适当利率；适当汇率
dGf{d7 D acceptance agreement 承兑协议
G%-[vk# ] acceptance for honour 参加承兑
Af1mTbf= acceptor 承兑人；接受人；受票人
Uaog_@2n, acceptor for honour 参加承兑人
5Y)*-JY1g accident insurance 意外保险
B. 6g J2c Accident Insurance Association of Hong Kong 香港意外保险公会
2ksX6M3kY accident insurance scheme 意外保险计划
mu04TPj accident year basis 意外年度基准
4 StiYfae accommodation 通融；贷款
|Spy |,/ accommodation bill 通融票据；空头票据
z%(m:/N70 accommodation party 汇票代发人
1XU sr;Wz account balance 帐户余额；帐户结余
0sto9n3 account book 帐簿
N^xnx< account collected in advance 预收款项
])egke\! account current book 往来帐簿
o X )r4H? account of after-acquired property 事后取得的财产报告
6:i{_YX(.S account of defaulter 拖欠帐目
QNJ )HN Lp account payable 应付帐款
SaMg)s~B account payee only [A/C payee only] 只可转帐；存入收款人帐户
Ly/"da account receivable 应收帐款
nJY#d; account receivable report 应收帐款报表
O 8"kIDr- account statement 结单；帐单；会计财务报表
L+7L0L bNU account title 帐户名称；会计科目
ir-srVoXy accountant's report 会计师报告
(S* T{OgO Accountant's Report Rules 会计师报告规则
-("sp accounting and auditing procedure 会计与审计程序；会计与核数程序
!"j?dQ.U; Accounting Arrangements 《会计安排》
'@i/?rNi%N accounting basis 会计基础
rR&; 2 accounting by Official Receiver 破产管理署署长呈交的帐目
03L+[F&"? Accounting Circular 《会计通告》
\-$wY%7 accounting class 会计类别
5ycccMx0V accounting date 记帐日期；会计结算日期
,IF3VE&r accounting for money 款项核算
b=horvs/! Accounting Officer 会计主任
}&Ngh4/ accounting period 会计报告期；会计期
}p$>V,u accounting policy 会计政策；会计方针
q asb K:} accounting practice 会计惯例
xDG8C39qrs accounting principle 会计准则
gUwg\>UC accounting record 会计记录
b/HhGA0 accounting report 会计报告
wZ6L iYiHl Accounting Services Branch [Treasury] 会计事务部〔库务署〕
|jH-
bm Accounting Society of China 中国会计学会
kL\
FY accounting statement 会计报表
@
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[KMW *pA7 accounting transaction 会计事项；帐务交易
*,q ?mO accounting treatment 会计处理
?8X;F"Ba accounting year 会计年度
NK;%c-r0v7 accretion 增值；添加
W0J d2 *] accrual 应计项目；应累算数目
XdjM/hB{fD accrual basis 应计制；权责发生制
Md m S accrual basis accounting 应计制会计；权责发生制会计
ER <LP@3k accrue 应累算；应计
G ?)NDRM accrued benefit 应累算利益
n*{aN}auJ accrued charges 应计费用
t Sra n accrued cumulative preference share dividend 应累算的累积优先股股息
9`]Gosz accrued expenses 应累算费用
~VYZu=p accrued interest payable 应付利息；应计未付利息
cw|3W] accrued interest receivable 应收利息；应计未收利息
*UhYX )J accrued right 累算权益
uOUgU$%zqH accruing profit 应累算的利润
s9+Rq*Qd accumulated fiscal reserve 累积财政储备
4<[,"<G~3 accumulated profit 累积利润；滚存溢利
?-%Q[W accumulated reserve 累积储备
L|pMq !@J accumulation of surplus income 累积收益盈余
8Y?z xmwn] acquired assets 既得资产
N^z4I,GV( acquisition 收购；购置；取得
E j ` acquisition cost 购置成本
o|O730"2F acquisition expenses 购置费用
z)p(
l! acquisition of 100% interest 收购全部股权
j>Wb$p6S acquisition of control 取得控制权
c u*8,*FU acquisition of fixed assets 购置固定资产
6R V42r^pf acquisition of shell “买壳”
A?V}$PTlx acquisition price 收购价
6U~AKq"+f act of God 天灾
67/J sL acting partner 执事合伙人
A Gu#*,K active market 买卖活跃的市场；交投畅旺的市场；旺市
Z>
Jm active partner 积极参与的合伙人
.P(k |D& active trading 交投活跃
s)C5u;3 ! actual circulation 实际流通
RQxL`7 H actual cost 实际成本
F3+
;2GG2 actual expenditure 实际开支；实际支出
2-=Ov@y2k! actual income 实际入息；实际收入；实际收益
$2uk;&"?A= actual market 现货市场
@i2"+_ }* actual price 现货价；实际价格
/iURP-rl actual profit 实际利润
3'tcEFkH actual quotation 实盘；实际价位；实际报价
_#32hAI actual year basis 按实际年度计算
p_%dH actuals 实货
HR'sMu3 actuarial investigation 精算调查
P t< JF actuarial principle 精算原则
PJ}d-
actuarial report 精算师报告
S v3O${ B| Actuarial Society of Hong Kong 香港精算学会
w3l2u1u actuarial valuation 精算师估值
OBY^J1St actuary 精算师
)+ifVv 50 ad referendum agreement 暂定协议；有待覆核的协定
j'r"_*% ad valorem duty 从价税；按值征税
&JMp)zaI[ ad valorem duty system 从价税制
`R[cM; c2 ad valorem fee 从价费
8LuM eGs
ad valorem tariff 从价关税
>} <1 additional allowance 额外免税额
Xb#!1h A additional amount for unexpired risk 未过期风险的额外款额
8R|!$P additional assessable profit 补加应评税利润
R
6JHRd additional assessment 补加评税
iB4`w \-o additional commitment 额外承担
x6yYx_ additional commitment vote 额外承担拨款
NzS(, F additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
p GZiADT additional dependent parent allowance 供养父母额外免税额
$O
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]q^6az(Ud additional stamp duty 附加印花税
?
nx3# < additional tax 补加税罚款；补加税款
+}3l$L'bY Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
u7||]| 2 adjudged bankrupt 被裁定破产
PY81MTv0; adjudicated bankrupt 裁定破产人
9u [^9tL+D adjudication fee 裁定费；评定印花税额手续费；评估契据费
k-it#'ll{x adjudication of bankruptcy 裁定破产；宣告破产
\jA#RF.W adjudication of insolvency 裁定无力偿还债务
$[f-{B{>* adjusted actual 经调整的实数；调整后的实数
7s lpj8 adjusted current assets 经调整的流动资产；调整后的流动资产
Cp"a,% b6u adjusted figure 经调整的数字；调整后的数额
P=3mLz- adjusted liabilities 经调整的负债；调整后的负债
T. d1? adjusted loss 经调整的亏损；调整后的亏损
$?P 5A E 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
ZZ'5BfI"I% adjusted profit 经调整的利润；调整后的利润
lo!^h]iE ! adjusted surplus 经调整的盈余额；调整后的盈余额
tKS'#y!R adjusted value 经调整的价值；调整后的价值
tuK2D,6 adjustment 调整；修订；理算〔保险〕
jD}G9=[$1 adjustment centre 调剂中心
SG$V% z"e adjustment lag 调整过程的时间差距；调整时差
zSd!n adjustment mechanism 调整机制
Ww=^P{q\ adjustment of loss 亏损调整
w'uB&z4' adjustment process 调整过程；调整程序
6W\G i> adjustment range 调整幅度
LX'z7fh administered exchange rate 受管制汇率
m&MAA^ I Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
[?>\] administration expenses 行政费用
&&PXWR!%] administration fee 手续费；行政费
lcVZ 32MQ administration in bankruptcy 破产管理
uH{o JSrK administration order 遗产管理令
.9NYa |+0 administrator 管理人；遗产管理人
n2A
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k\76`!B admission of debt 债项承认书
i(qZ# oN admission of proof 接纳债权证明
X'uQr+p^ advance 放贷款项；垫付款项；预支款项；预付款项
<aQ<Wy=\ advance account 暂支帐目；预付款帐户
RCqd2$K"J+ advance compensation 预付补偿金
`!( I Q& advance from shareholder 股东垫款
J?#Xy9dz advance pending reimbursement 预支以待日后付还
0Sj B &J advanced economy 先进经济体系
,ZV> "'I: advancement 预付；预付财产
?lca#@f( advances warrant 垫款令
]9 $iUA%Ef advancing 贷出
a ^ o'KN{ adverse balance 逆差
LvqWA } adverse exchange 逆汇
)FpizoV q0 advertisement addressed to shareholders 在报章刊登的致股东通告
*fCmZ$U:{ advice for collection 托收通知书
q0C%">>1 # advice of drawing 提款通知书；汇票通知书
emSky-{$u advice of payment 付款通知
(b;Kl1Ql] Advisory Committee [Securities and Futures Commission]
z C,c9b 谘询委员会〔证券及期货事务监察委员会〕
;Zm-B]\ Advisory Committee on Diversification 经济多元化谘询委员会
G^|!'V affidavit 誓章；遗产申报誓章
QHXA?nBX affidavit of no receipt 述明无收款的誓章
9-+N;g!q affiliate 联号；联营公司；附属公司
R53^3"q~ affiliated company 附属公司；联号；联营公司
Xp+lpVcJ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
r;^%D( affordability 负担能力
h+R26lI1x African Development Bank [AfDB] 非洲开发银行
ZsNZ3;d@u( after-acquired property 事后取得的财产
S]&:R)#@ after-hours dealing 市后交易
Z;<:=# after-tax profit 税后盈利；税后利润；税后溢利
A$M8 w9 agency agreement 代理协议
#;[0:jU0 agency expenses 代理机构的开支
+
\]-" agency fee 代理费
JZ dRAL2#v Agency Law 《代理法》
efN scgi agent 代理人；承销人
PN3 Qxi4F agent of company 公司代理人
>0z`H|;
agent's fee 代理人费；经纪费
h,?%,GI aggregate 总计；总数；总体数字
OqWm5(u&S aggregate amount 总款额；总额
YkFAu8b> aggregate assets and liabilities 总体资产与负债
I7wR[&L885 aggregate at constant price 按固定价格计算的总体数字
jlA6~n aggregate demand 总需求
[ Tl66Eyl aggregate gross position 总持仓量
w4fQ~rcUIc aggregate limit 总限额
~N%+ZXh&E aggregate of salaries tax 合计薪俸税
r+d+gO. aggregate performance 总体表现；总体业绩
g >@a aggregate supply 总体供应
bg!(B<!X aggregate surplus 总盈余
x6)qs- aggregate total 整体总额
H:|.e)$i aggregate value 总值；合计价值
k`;d_eW aggregated basis 合计基准
' ?jsH+j+ aggregated net chargeable income 合计应课税入息实额
tI@aRF=p]2 aggregation 合并计算；合计；总和
iZLy#5(St aggregation of incomes of husband and wife 夫妇入息合并计算
'4Jf[ aggregation of property 财产的总和
#M||t|9iu? agio 差价；贴水
J'ZC 5Xr 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》
#UE}JR3g Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
'ieTt_1.G 《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》
!Rc
% Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
k'_f?_PBu 《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》
Q }G2f4 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
@ x .`z 《香港政府和大韩民国政府关于相互促进和保护投资协定》
n5%\FF G0M agreement for a settlement 授产协议
$KQ q~| agreement for assignment 转让协议
YKz #, agreement for sale 售卖协议；买卖协议
v6|j.; agreement for sale and purchase 买卖协议
{i+
o'L w agreement for the payment of interest 支付利息协议
{sf
,(.W agreement for the repayment of money 还款协议
HUMy\u84H agreement of reinsurance 再保险协议
gV-*z}`U Agricultural Bank of China 中国农业银行
41]a{A7q air passenger departure tax 飞机乘客离境税
o l41%q* Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
wAw1K 2d airport tax 机场税
.'&pw }F alcohol duty 酒精税
{?N m"# alienation 让与；让渡；转让
}`2a>N:
& alimony 生活费；赡养费
^.R!sQ All Ordinaries Index [AOI] 所有普通股指数
eKy!Pai all risks 全险；综合险
w\MWr+4 All Sales Record for Stock Market 《股票市场成交报告》
O_ qwD6s-_ Allied Capital Resources Limited 新联财务有限公司
t
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WhP all-items index [Consumer Price Index] 总指数〔消费物价指数〕
W+GC3W allocation letter 拨款信件
Vz$xV! allocation of fund 分配款项；预留款项
:._Igjj$= allocation of profit 利润分配；溢利分配
I-/>M/66 allocation warrant 拨款令
4Z>gK ( allotment 分配；配股
sfip AM allotment notice 股份配售通知；配股通知
qFK.ULgP` allotment of shares 股份分配
4pl\qf allowable 可获宽免；免税的
\i/HHP[ % allowable business loss 可扣除的营业亏损
~&<t++ g allowable expenses 可扣税的支出
=.7tS' allowance 免税额；津贴；备抵；准备金
EcL6lNTR+ allowance for debts 债项的免税额
vQ* RrHG?c allowance for depreciation by wear and tear 耗损折旧免税额
`kJ)E;v;3 allowance for funeral expenses 殡殓费的免税额
tewp-M KA allowance for inflation 为通货膨胀而预留的款项；通胀准备金
<$ yA* allowance for repairs and outgoings 修葺及支出方面的免税额
$cK}Tl q allowance to debtor 给债务人的津贴
A
yr , alteration of capital 资本更改
p3Qls* alternate trustee 候补受托人
U#c Gd\b amalgamation 合并
'iF%mnJ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
f] #\&" ambit of charges 征税范围；收费范围
u178vby;l amended valuation 经修订的估值
Ovc9x\N American Commodities Exchange 美国商品交易所
JH{/0x#+ American Express Bank Limited 美国运通银行
"5L?RkFi\ American Stock Exchange 美国证券交易所
>t.Lc. amortization 摊销
{?`7D:]`^ amount due from banks 存放银行同业的款项
=y-yHRC7 amount due from banks abroad 存放海外银行同业的款项
.SjJG67OyA amount due from holding companies 控股公司欠款
F \ls]luN amount due from local banks 存放本港银行同业的款项
]:#=[ CH amount due to banks 银行同业的存款
\H bZ~ I- amount due to banks abroad 海外银行同业的存款
U+qyS|i amount due to holding companies 控股公司存款
{ibu 0 amount due to local banks 本港银行同业的存款
vRH^en amount due to outport banks 外埠银行同业的存款
'KIT^k0"Ih amount for note issue 发行纸币的款额
C{}PO u amount of bond 担保契据的款额
bJetqF6 n amount of consideration 代价款额
X5YOxMq amount of contribution 供款数额
t$(#$Z,RS amount of indebtedness 负债款额
CDM6o!ur3 amount of principal of the loan 贷款本金额
|,p"<a!+{w amount of rates chargeable 应征差饷数额
W M` 3QJb amount of share capital 股本额
CO smVQ. amount of sums assured 承保款额
d_d&su
E amount of variation 变动幅度
=T D KU amount of vote 拨款数额
~ 1D^C |% amount payable 应付款额
r) x amount receivable 应收款额
bw zx_F/ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
&muBSQ- analysis 分析
':fp|m)M ancillary risk 附属风险
3 nG.ah annual account 周年帐目；周年帐目报表；年度决算；年结
+Ps.HW#NY annual accounting date 年结日期
I)V=$r{ annual allowance 每年免税额；年积金；年度津贴；年津
g%l ,a3" annual balance 年度余额
'o6}g p) annual disposable income 每年可动用收入
",3v%$ > annual estimates 周年预算
I{OizBom annual fee 年费
beBG40 annual general meeting 周年大会
kW)3naUf< annual growth rate 年增率；每年增长率
u0Wt"d-= annual long-term supplement 长期个案每年补助金
<HoCt8>U annual pensionable emolument 可供计算退休金的年薪
zI4rAsysL annual report 年报
y
Ne?a{ Annual Report on the Consumer Price Index 《消费物价指数年报》
La )M annual return 周年报表；周年申报表；每年报税表格
?VNtT/ Annual Return Rules 《周年报表规则》
sJ|pR=g)! annual review of consumer prices 每年消费物价回顾
w[
v {) annual roll-forward basis 逐年延展方式
9^W7i]-Z annual salary 年薪
>2znn&g Z annual statement 年度报表；年度决算表
A|8"}Hm 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
~jL%l annuitant 年金受益人
0WC\u xT7 annuity 年金
xcr2| annuity contract 年金合约
GMJ4v S annuity on human life 人寿年金
0TmEa59P antecedent debt 先前的债项
$KbZ4bB[Bo ante-dated cheque 倒填日期支票
4`Ud\J m[s anticipated expenditure 预期开支
?OFa
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3/`BK{ anticipated revenue 预期收入
(p{%]M anti-inflation measure 反通货膨胀措施
8In\Jo$|q> anti-inflationary stance 反通货膨胀立场
i"}z9Ae~. apparent deficit 表面赤字
n7fhc*}:` apparent financial solvency 表面偿债能力
!CUl1L1DSi apparent partner 表面合伙人
8{jXSCP# application for personal assessment 个人入息课税申请书
dhtH&:J< ; application of fund 资金应用
Q4m>
3I application to release as liquidator and to destruct the books of accounts and documents
4j=3'Z| 申请免除清盘人职务及毁灭帐簿与文件
D+3 ?p appointed actuary 委任精算师
xT"V9t[f appointed auditor 委任核数师；委任审计师
QC W4gIp appointed trustee 委任的受托人
9>&zOITTaL appointer 委任人
bI &<L O apportioned pro rata 按比例分摊
@4*:qj? apportionment 分配；分摊
U`q keNd Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Mpojabsh apportionment formula 分摊方程式
p
qz~9y~ apportionment of estate duty 遗产税的分摊
Uw("+[ 5O0 appraisal 估价；评估
zbxW
U]<S? appreciable growth 可观增长
_=~u\ $ appreciable impact 显着影响
p[C"K0>:_F appreciable increase 可观增长
G 1 "QX appreciation 增值；升值
k`m7j[A]l appreciation against other currencies 相对其他货币升值
+r3)\L{ U appreciation of the exchange value of Hong Kong dollar 港元汇值上升
oIE
1j? appreciation tax 增值税
:EV.nD7 appropriation 拨款；拨用；拨付
m `-);y appropriation account 拨款帐目
BuV71/Vb{Q Appropriation Bill 拨款法案
P`lv_oV appropriation-in-aid system 补助拨款办法
f\hMTebma$ approved assets 核准资产
]?4;Lw approved basket stock 认可一篮子证券
~o!- [ approved budget 核准预算
Vx $;wU Y approved charitable donation 认可慈善捐款
Q]K` p( approved charitable institution 认可慈善机构
b]]8Vs)' approved currency 核准货币；认可货币
T#Z& * approved estimates 核准预算
77@N79lqO approved estimates of expenditure 核准开支预算
,/w*sE approved overseas insurer 核准海外保险人
*DPX4 P approved overseas trust company 核准海外信托公司
7.h {"xOx{ approved pooled investment fund 核准汇集投资基金
n)kbQ] approved provident fund scheme 认可公积金计划
C#U(PO A approved provision 核准拨款
+X/a+y- approved redeemable share 核准可赎回股份
5*%Gh&) approved regional stock 认可地区性证券
m8fj\,X approved retirement scheme 认可退休金计划
g,+ e 3f approved subordinated loan 核准附属贷款
X`D2w: arbitrage 套戥；套汇；套利
h-P|O6@Ki arbitrageur 套戥者；套汇者
<c}@lj-j arbitrary amount 临时款项
3s% ?)z arrangement 措施；安排；协定
N[/<xW~x?4 arrears 欠款
pt <zyH3Z arrears of pay 欠付薪酬
&zJI~R arrears of revenue 逾期未收税款；逾期未收的帐项
P 1mg;!tq articles of association 组织章程；组织细则；组织章程细则
>1s a*Wf Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
L 0wT :x* ascertainment of profit 确定利润
^o3,YH "Asia Clear" “亚洲结算系统”
eq 6O6- Asia Commercial Bank Ltd. 亚洲商业银行有限公司
DC8#b`j Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
L0g+Ro hW Asian Development Fund [ADF] 亚洲发展基金
[KK
|_ Asian dollar bond 亚洲美元债券
a#j,0FKv Asian dollar market 亚洲美元市场
IIR+qJ__| Asian dollar rate 亚洲美元利率
[e+Y 7M7 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
KYpS4&Xh Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
8S1@,O, asked price 沽盘；喊价；索价；卖方报价
e"04jd/ assessable income 应评税入息
9[.HWe, assessable loss 应评税亏损
D^6* Cwb assessable profit 应评税利润
XG/xMz~ assessable value 应评税值
Ooz ,?wU6 assessed profit 估定利润
.==D?#bn assessed value 经评估价值
6iU&9Z<% assessment 评税；评定；估价；评税单
8o5[tl
?w assessment number 评税编号；估价编号
[{7#IZL assessment of additional tax 补加税评税
fUjo',<s assessment of performance 业绩评估；实绩评价
fB$a )~ Assessor 评税主任
/whaY4__O\ asset price bubbles 资产价格泡沫
,{0Y:/T ' asset-backed securities 具资产保证的证券
K3!3[dR* assets accretion 资产增值
@Go_5X( assets and liabilities 资产与负债
juHL$SGC assets betterment statement 资产递增表；资产改进表
[bh?p+V assets lending 实物放款；有抵押贷款
40kAGs>_ assets of the company passing on the death 死者去世时转移的公司资产
i6if\B assets pledged as security for liabilities 用作负债抵押的资产
G)7U &B assets portfolio 资产投资组合
60+ zoL' assets price 资产价格
6^b)Q(Edut assets quality 资产质素
:'p)xw4K| assets realization 资产变现
*J-p AN
assets refinancing arrangement 资产再集资安排
G8M~}I/) assets securitization 资产证券化
3:WqUb\QK assets situated outside Hong Kong 在香港以外地方的资产
%OB W/Ti assets stripping 削减资产；拆卖资产
0<m7:D
Gd assets value 资产值
uFWA] ":is assignee 承让人
s%D%c;.| assignment 转让；转让书；转让契
# ?2*I2_ assignment of interest 权益转让
]F y' M assignment of letters patent and trade mark 专利证书及商标转让
ly%^\jW assignment of property 物业转让；物业转让书
|}G" ^r assignment right 转让权
N1'`^a y$ assignor 转让人
e gq,)6> associate 有联系的人；有关连人士；相联者；合伙人；联系人
T)zk2\u Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
l?m"o-Gp3 associate member 附属会员
=!\Nh,\eQ associated body corporate 相联法人团体
#p(gB)o:l associated company 相联公司；联属公司
Xw4Eti._D associated corporation 相联法团
*?m)VvR> | Association of Chartered Certified Accountants [ACCA] [United Kingdom]
X/4CXtX^ 公认会计师公会〔英国〕
oXG_6E!^ Association of Futures Exchange Brokers 香港期货经纪协会
[\ao#f0WR Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
\ja 6g association of underwriters 承保人组织
e/D{^ *~S assumption of control 接管
<,~OcJG( assurance 担保；保险；转易；转易书
x/s:/YN' assurance of interest 权益的转易
AIHH@z at 19XX price 按一九ＸＸ年价格计算
[PIMG2"G at a discount 按赔价计算；按贴水价格计算；打折扣
i<ES/U\ at a premium 按溢价计算；按升水价格计算
UPfE\KN+p# at call 通知付款；按通知
*u$aItx at constant market price 按固定市价计算
*Dp&;, b at constant price 按固定价格计算
%p}vX9U') at cost 按成本计算
puOtF YZ\ at current market price 按当时市价计算；按现时市价计算
zVE " 6 at current price 按当时价格计算；按现时价格计算
u d/!@WG at factor cost 按要素成本计算；按生产要素成本计算
v<1@"9EH at money-of-the-day price 按付款当日价格计算
8 4(Jo_9 at or better 按指定或较佳价位〔买卖指令〕
(@^9oN~} at par 按面值计算；平价
45JL {YRN at sight 见票即付
*Dg@fxCQ at the close 按收市盘
Wg}KQ6
6 at the opening 按开市盘
>|SIqB<%: attestation 见证；见证条款
-m`|S q at-the-money option 平价期权
6{+yAsI attorney 受权人；受托代表人
L 2VwW attornment 新拥有人承认书
fJ Ll-H attributable profit 可归属利润
g}+|0F TV attributable share value 可归属股份价值
Mk*4J]PP Auckland Stock Exchange 奥克兰证券交易所
)la3GT*1mS auction 拍卖
RE t&QP auctioneer 拍卖商
x]7:MG$ audit 审计；核数
Vl^x_gs#_] Audit Commission 审计署
&;$uU Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
2U./
Yfk\ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
=zn'0g, J4 audit review 帐目审查
dy6zrgxygP Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
2?
E;(]dQ audited account 审计帐目；经审计的帐目
!td!">r46e audited annual account 经审计的周年帐目
:I#.d7`uk audited balance sheet 经审计的资产负债表
^(; x-d3 auditor 核数师；核数主任；审计师
o CC tjr auditor's certificate 核数师证明书；审计师证明书
ROkwjw auditor's report 核数师报告；审计师报告
qJ;~ANwt Aussie bond 澳元债券
XIIq0I austerity budget 紧缩预算
:j] 6vp 6 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
aqSOC(jU Australia All Ordinaries Index 澳洲所有普通股票指数
oRbWqN`F. Australian Dollar [AUD] 澳元
g]f<k2 Australian Options Market 澳大利亚期权市场
29:2Xu i Australian Securities Commission 澳洲证券事务监察委员会
sPK ]: i C Australian Society of Certified Practising Accountants 澳洲执业会计师公会
xsZN@hT Australian Stock Exchange 澳大利亚证券交易所
?w/p 9j# Austrian Schilling [ATS] 奥地利先令
:cA P{rSe authentication 认证；鉴证
1:eWZ]B5" authority to purchase 委托购买证；委购书
= o(}=T>:" authorization 认可；核准；授权；授权书
R,T 0!f authorization by direction 指示授权
'ON/WKJr|W authorization by instruction 指令授权
le5@WG/x authorization by warrant 令状授权
URVW5c authorization of unit trust 单位信托的认可
>)K3 authorized agent 指定代理人
!/}4_s`, authorized capital 法定资本
v
o:KL%) authorized clerk 出市员
'wPX.h? authorized dealer 认可交易商
`O7vPE authorized financial institution 认可财务机构
]{tWfv|Xg8 authorized fund 认可基金
:Ou~?q%X authorized fund house 获授权的基金公司；认可基金公司
ytj} );,> authorized institution 认可机构
qBk[Afjgz authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Uv59 XF$ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
z
4}"oQk:r authorized insurer 获授权保险人；获认可承保人
~ T}D#} authorized investment 特准投资项目
"*zDb|v authorized person 获授权人
@C-dCC? authorized representative 获授权代表
(l w V(M authorized share capital 法定股本
/%m?D o automated quotation system 自动报价系统
$ U, ]c Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
I 6WHC* 自动交易系统〔香港期货交易所有限公司〕
U$D:gZ automatic adjustment mechanism 自动调整机制
azmeJpC automatic adjustment system 自动调整系统
@y Gnrfr Automatic Clearing House 自动票据交换所
7'+`vt#E automatic exchange rates accumulation system 自动化汇率累集系统
kYS#P(1 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
@%g:'^/ automatic teller machine [ATM] 自动柜员机
_Nh])p- autopay 自动转帐
oxFd@WV5 available assets 可用资产
e$ available fiscal reserve 现存财政储备
>% "TrAt available profit 可用利润
@{V`g8P> Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
4=q4_ \_T average 平均；平均数；海损
->|eMV'd average basic salary 平均基本薪金
^Ip\ `2^u average consumer expenditure 平均消费开支；一般消费开支
uEPm[oyX average cost 平均成本
L e~D"d8 average cost of land production 增辟土地平均成本
~R LjL" average daily turnover 平均每日成交额
pe[ huYE average daily wage rate 平均每日工资率
{{A=^rr%C average expenditure pattern 平均开支模式
n kq{_;xp average growth rate 平均增长率
$I`,nN average net fixed assets 固定资产平均净值
(6[< +j&. average of relatives 相对价格平均数
o
^w^dgJ average price 平均价格
+2E~=xX average propensity to consume 平均消费倾向；一般消费倾向
mmFc ch$Jv average propensity to save 平均储蓄倾向；一般储蓄倾向
)cN=/i average rate 平均率
1
=?pL$+G average revenue 平均收入；平均收益
d >M 0: average stock 平均库存；平均存货
XPYf1H average yearly rent 平均年租
lN.&46
e avoidance of double taxation 避免双重课税
F\+9u$= avoidance of tax 避税
