A:
HLAYmXX"w A share Ａ股；甲类股份
jo ifIp_ abatement of tax 减税；减扣免税额
q+ 32|k>) ABN AMRO Bank N.V. 荷兰银行
~Xnq(}?ok above-the-line expenditure 线上项目支出；经常预算支出
^Y x qJy above-the-line receipt 线上项目收入；经常预算收入
?Z] }G ABSA Asia Limited 南非联合亚洲有限公司
\1RQ),5 %] absolute change 绝对数值变更
cW),Y|8 absolute expenditure 实际开支
!+ IxPn absolute guideline figure 绝对准则数字
U<eVLfSij absolute interest 绝对权益
Y[;Pl$ absolute order of discharge 绝对破产解除令
)%C482GO- absolute profit margin 绝对利润幅度
J=TbZL4y}4 absolute value 实值；绝对值
)^)V yI`O absolutely vested interest 绝对既得权益
IgC)YI hd absorbed cost 已吸收成本；已分摊成本
4(&00#Yxg2 absorption 吸收；分摊；合并
=[`wyQe`_ absorption rate 吸收率；摊配率；分摊率
U;KHF{Vm ACB Finance Limited 亚洲商业财务有限公司
j2#Vdw|j acceptable form of reciprocity 合理的互惠条件
q o.~5
acceptable rate 适当利率；适当汇率
6(oGU4 acceptance agreement 承兑协议
h
GS";g[? acceptance for honour 参加承兑
y]?%2ud/ = acceptor 承兑人；接受人；受票人
9L?EhDcDV acceptor for honour 参加承兑人
<l5{!g accident insurance 意外保险
&P!^k0NJR Accident Insurance Association of Hong Kong 香港意外保险公会
E[LXZh accident insurance scheme 意外保险计划
Z8k O*LYv accident year basis 意外年度基准
QA.B.U7! accommodation 通融；贷款
< V"' j accommodation bill 通融票据；空头票据
.F)b9d[? accommodation party 汇票代发人
'[5tc fG#z account balance 帐户余额；帐户结余
+:It1`A~] account book 帐簿
+F 6KGK[ account collected in advance 预收款项
6%ID* account current book 往来帐簿
uGLVY %N account of after-acquired property 事后取得的财产报告
(7}v }3/ account of defaulter 拖欠帐目
Q-}oe Q account payable 应付帐款
8dUwJ"<5 account payee only [A/C payee only] 只可转帐；存入收款人帐户
u!nt0hS account receivable 应收帐款
I_#)>%H account receivable report 应收帐款报表
UN YU2ze' account statement 结单；帐单；会计财务报表
RGLwtN account title 帐户名称；会计科目
Ft`#]=IS accountant's report 会计师报告
pWps-e Accountant's Report Rules 会计师报告规则
e7/J:n$ accounting and auditing procedure 会计与审计程序；会计与核数程序
Bi
kCjP[b Accounting Arrangements 《会计安排》
b]Rn Cu" accounting basis 会计基础
9A 3Q&@, accounting by Official Receiver 破产管理署署长呈交的帐目
&)fPz -s Accounting Circular 《会计通告》
4pq >R accounting class 会计类别
?Dm! ;Z+7 accounting date 记帐日期；会计结算日期
H:9(
XW accounting for money 款项核算
DfV_08 Accounting Officer 会计主任
%<DRrKt accounting period 会计报告期；会计期
Z#>k:v accounting policy 会计政策；会计方针
AGCqJ 8`|T accounting practice 会计惯例
EE&~D~yHUL accounting principle 会计准则
H7#RL1qM& accounting record 会计记录
v 1 oS f accounting report 会计报告
jK I+-s Accounting Services Branch [Treasury] 会计事务部〔库务署〕
QE)g==d Accounting Society of China 中国会计学会
.1|'9@]lj4 accounting statement 会计报表
[Bpg b57En accounting system 会计制度；会计系统
r-Z' accounting transaction 会计事项；帐务交易
o,Ha-z]f accounting treatment 会计处理
q.<q(r accounting year 会计年度
|EU}& k2 accretion 增值；添加
0<v~J9i accrual 应计项目；应累算数目
)zUV6U7v accrual basis 应计制；权责发生制
^n] tf9{I accrual basis accounting 应计制会计；权责发生制会计
qI;k2sQR accrue 应累算；应计
"VcGr#zW accrued benefit 应累算利益
hUA3(!0) accrued charges 应计费用
tk}qvW.Ii accrued cumulative preference share dividend 应累算的累积优先股股息
,*S?L
qv^ accrued expenses 应累算费用
3tIIBOwg[ accrued interest payable 应付利息；应计未付利息
-zc9=n<5 accrued interest receivable 应收利息；应计未收利息
z^}T=
$& accrued right 累算权益
#|$i H kVY accruing profit 应累算的利润
Jz:d\M~j5 accumulated fiscal reserve 累积财政储备
s977k2pp- accumulated profit 累积利润；滚存溢利
lrq !}\aX accumulated reserve 累积储备
2U|Nkm accumulation of surplus income 累积收益盈余
*GRhZ~U acquired assets 既得资产
kmov( V acquisition 收购；购置；取得
G0]q(.sOy acquisition cost 购置成本
8%
1hfj acquisition expenses 购置费用
zG&
N5t96X acquisition of 100% interest 收购全部股权
KM0#M'dXy acquisition of control 取得控制权
h.2!d0j] acquisition of fixed assets 购置固定资产
#ll c5i; acquisition of shell “买壳”
hH[ JY(V acquisition price 收购价
uVscF
4 act of God 天灾
>%[(C*Cks acting partner 执事合伙人
?m?e2{]u, active market 买卖活跃的市场；交投畅旺的市场；旺市
%WCpn< ) active partner 积极参与的合伙人
|UR .7rOV active trading 交投活跃
8zVXQ!' actual circulation 实际流通
8`u#tl( actual cost 实际成本
_/E>38G] actual expenditure 实际开支；实际支出
N.-Ryj&9 actual income 实际入息；实际收入；实际收益
YT: <AJm actual market 现货市场
qU2> V actual price 现货价；实际价格
C 7+TnJ actual profit 实际利润
k9R1E/ ; actual quotation 实盘；实际价位；实际报价
' R=o ,= actual year basis 按实际年度计算
&I!2gf actuals 实货
:hJhEQH(9 actuarial investigation 精算调查
] E=JUYf0 actuarial principle 精算原则
oTx#e[8f{ actuarial report 精算师报告
lc5NC;JR Actuarial Society of Hong Kong 香港精算学会
N(1jm F actuarial valuation 精算师估值
a- QHm;_S actuary 精算师
o@pM??&x ad referendum agreement 暂定协议；有待覆核的协定
Vx0V6{JX ad valorem duty 从价税；按值征税
DMs|Q$XB ad valorem duty system 从价税制
bQ
.y,+ ad valorem fee 从价费
lsio\ $ ad valorem tariff 从价关税
h gVwoZ{`] additional allowance 额外免税额
UZ] (X/ additional amount for unexpired risk 未过期风险的额外款额
rSEJ2%iF* additional assessable profit 补加应评税利润
r2sog{R additional assessment 补加评税
d Oiy[4s additional commitment 额外承担
ut\9@>*J=Q additional commitment vote 额外承担拨款
`kj7I{'l%9 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Yhlk#>I additional dependent parent allowance 供养父母额外免税额
Rf% ver additional provision 额外拨款
B:x4H} `vh additional stamp duty 附加印花税
P_ ZguNH additional tax 补加税罚款；补加税款
WMUw5h Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
]e"NJkcm adjudged bankrupt 被裁定破产
`L;I/Hp adjudicated bankrupt 裁定破产人
n$=n:$`q adjudication fee 裁定费；评定印花税额手续费；评估契据费
BC4u,4S adjudication of bankruptcy 裁定破产；宣告破产
a[#4Oq/t$ adjudication of insolvency 裁定无力偿还债务
BO
h adjusted actual 经调整的实数；调整后的实数
Nx t/R%( adjusted current assets 经调整的流动资产；调整后的流动资产
#x%O0 adjusted figure 经调整的数字；调整后的数额
{ UPIdQ'g adjusted liabilities 经调整的负债；调整后的负债
5 !NPqka}. adjusted loss 经调整的亏损；调整后的亏损
^NnZYr. 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
KR522YW adjusted profit 经调整的利润；调整后的利润
=6A<> adjusted surplus 经调整的盈余额；调整后的盈余额
T+.wJ W:jh adjusted value 经调整的价值；调整后的价值
'*~{1gG ` adjustment 调整；修订；理算〔保险〕
:nXB w%0x adjustment centre 调剂中心
Qu;AU/Q<([ adjustment lag 调整过程的时间差距；调整时差
"= UP&= adjustment mechanism 调整机制
KY"~Ta` adjustment of loss 亏损调整
]\3dJ^q|% adjustment process 调整过程；调整程序
~O^_J) adjustment range 调整幅度
h2BD?y administered exchange rate 受管制汇率
Bo~wD|E2 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
4< H-ol administration expenses 行政费用
c2F`S1Nu< administration fee 手续费；行政费
?ke C administration in bankruptcy 破产管理
mGY 74>/ administration order 遗产管理令
{ aB_t%`w administrator 管理人；遗产管理人
!*\^-uvaK administrator of the estate 遗产管理人
t(_XB|AKm admission of debt 债项承认书
"thu@~aC admission of proof 接纳债权证明
' Uc| [l]
advance 放贷款项；垫付款项；预支款项；预付款项
` 8 6b advance account 暂支帐目；预付款帐户
T LV) mCZ advance compensation 预付补偿金
x208^=F\\ advance from shareholder 股东垫款
[Q$"+@jw advance pending reimbursement 预支以待日后付还
jgO{DNe(= advanced economy 先进经济体系
|6;.C1\, advancement 预付；预付财产
nC*/?y*9 advances warrant 垫款令
Y}WO`+Vf5 advancing 贷出
^#Z(&/5f0 adverse balance 逆差
f~U|flL^ adverse exchange 逆汇
~O|0.)71] advertisement addressed to shareholders 在报章刊登的致股东通告
gT+/CVj R advice for collection 托收通知书
X F40;urm advice of drawing 提款通知书；汇票通知书
`kz_ q/K advice of payment 付款通知
!nYAyjf Advisory Committee [Securities and Futures Commission]
AzQ}}A;TSx 谘询委员会〔证券及期货事务监察委员会〕
k&?QeXW Advisory Committee on Diversification 经济多元化谘询委员会
yT,UM^' affidavit 誓章；遗产申报誓章
N C sUC affidavit of no receipt 述明无收款的誓章
+,KuYa{lu affiliate 联号；联营公司；附属公司
+X- k)9 affiliated company 附属公司；联号；联营公司
![V<vIy affirmation [estate duty] 非宗教式宣誓〔遗产税〕
+0 a',`yc affordability 负担能力
p1D-Q7F African Development Bank [AfDB] 非洲开发银行
R i3m438 after-acquired property 事后取得的财产
Z?@07Y[|K after-hours dealing 市后交易
mee-Qq:} after-tax profit 税后盈利；税后利润；税后溢利
UU !I@ agency agreement 代理协议
!#?tA/t@ agency expenses 代理机构的开支
+tA rH
C] agency fee 代理费
9wwvh'T&NK Agency Law 《代理法》
,onv
` agent 代理人；承销人
JBg>E 3*N agent of company 公司代理人
fklM Yu4:n agent's fee 代理人费；经纪费
dG|\geD aggregate 总计；总数；总体数字
w5|"cD#8A aggregate amount 总款额；总额
vTP_vsdeG aggregate assets and liabilities 总体资产与负债
)a6i8b3 aggregate at constant price 按固定价格计算的总体数字
|On6?5((e aggregate demand 总需求
m Ph; aggregate gross position 总持仓量
LnL<W I*Pq aggregate limit 总限额
fU8;CZnx aggregate of salaries tax 合计薪俸税
m|y]j 4 aggregate performance 总体表现；总体业绩
*X>rvAd3 aggregate supply 总体供应
[v& _MQ aggregate surplus 总盈余
*%8us~w5/ aggregate total 整体总额
iVl"H@m/ aggregate value 总值；合计价值
K~E]Fkw!; aggregated basis 合计基准
Ue\& aggregated net chargeable income 合计应课税入息实额
2V0R|YUt aggregation 合并计算；合计；总和
f[ v??^ aggregation of incomes of husband and wife 夫妇入息合并计算
jc?H ip' aggregation of property 财产的总和
4 I~,B[| agio 差价；贴水
f9 rToH 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》
ywdNwNJ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Y#m0/1- 《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》
KOxD%bX _ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
OGVhb>LO1 《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》
T]myhNk Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
o4J K$% 《香港政府和大韩民国政府关于相互促进和保护投资协定》
%DN& K agreement for a settlement 授产协议
zz9.OnZ~ agreement for assignment 转让协议
Vy? w,E0^: agreement for sale 售卖协议；买卖协议
Bk J cT agreement for sale and purchase 买卖协议
'2vlfQ@8a~ agreement for the payment of interest 支付利息协议
&sllM agreement for the repayment of money 还款协议
_]4cY% s
agreement of reinsurance 再保险协议
WV6vM()#!C Agricultural Bank of China 中国农业银行
ew Lr+8 air passenger departure tax 飞机乘客离境税
V?gQ`( , Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
[ wROIv V airport tax 机场税
$M8'm1R9 alcohol duty 酒精税
B}jZ~/D} alienation 让与；让渡；转让
aR\=p:%jGI alimony 生活费；赡养费
QO,y/@ Ph All Ordinaries Index [AOI] 所有普通股指数
} 6KL all risks 全险；综合险
6xOR,p>E All Sales Record for Stock Market 《股票市场成交报告》
z~W@`'f Allied Capital Resources Limited 新联财务有限公司
-R8RAwsLG all-items index [Consumer Price Index] 总指数〔消费物价指数〕
a[u8x mH allocation letter 拨款信件
Zf"AqGP allocation of fund 分配款项；预留款项
ooq>/OI0 allocation of profit 利润分配；溢利分配
8O7JuR allocation warrant 拨款令
'"TBhisky allotment 分配；配股
99eS@}RC allotment notice 股份配售通知；配股通知
s)L7o)56/ allotment of shares 股份分配
}Bb (wP^B. allowable 可获宽免；免税的
g7H;d allowable business loss 可扣除的营业亏损
#Q{6/{bM&J allowable expenses 可扣税的支出
w_-{$8| allowance 免税额；津贴；备抵；准备金
AV'> allowance for debts 债项的免税额
jy*wj7fj1 allowance for depreciation by wear and tear 耗损折旧免税额
Gg&jb= allowance for funeral expenses 殡殓费的免税额
RsY<j& f allowance for inflation 为通货膨胀而预留的款项；通胀准备金
AiyjrEa% allowance for repairs and outgoings 修葺及支出方面的免税额
<wuP*vI "h allowance to debtor 给债务人的津贴
f; b(W alteration of capital 资本更改
toCN{[ alternate trustee 候补受托人
G ;z2}Ei amalgamation 合并
%mq ]M ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
e*g; +nz ambit of charges 征税范围；收费范围
igp4[Hj amended valuation 经修订的估值
[ W2p }4( American Commodities Exchange 美国商品交易所
1{~9:U Q American Express Bank Limited 美国运通银行
o+n U { American Stock Exchange 美国证券交易所
s 9Xeh" amortization 摊销
k/LV=e7 amount due from banks 存放银行同业的款项
-0kwS4Hx2 amount due from banks abroad 存放海外银行同业的款项
w7
QIKsI0 amount due from holding companies 控股公司欠款
@ NVq
.z amount due from local banks 存放本港银行同业的款项
b2 ),J amount due to banks 银行同业的存款
p;p G@Vg amount due to banks abroad 海外银行同业的存款
}Orc;_)r amount due to holding companies 控股公司存款
k&**f_b amount due to local banks 本港银行同业的存款
|%tR#!&[:g amount due to outport banks 外埠银行同业的存款
$0 l i"+ amount for note issue 发行纸币的款额
[qy@g 5` amount of bond 担保契据的款额
A>PM'$"sT amount of consideration 代价款额
*L ^{p.K4 amount of contribution 供款数额
YF;8il{p amount of indebtedness 负债款额
)sL: iGU amount of principal of the loan 贷款本金额
CEUR-LK0 amount of rates chargeable 应征差饷数额
qV^H vZJ amount of share capital 股本额
J0>Q+Y amount of sums assured 承保款额
!K hsx amount of variation 变动幅度
2`lit@u&u amount of vote 拨款数额
1{,WY(,c amount payable 应付款额
K.cNx amount receivable 应收款额
R1S Ev$ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
tf/ f-S analysis 分析
KavRW.w ancillary risk 附属风险
D8h~?ph K annual account 周年帐目；周年帐目报表；年度决算；年结
q/G y&8
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[<%yU y annual allowance 每年免税额；年积金；年度津贴；年津
u54+oh|,M annual balance 年度余额
QQ?` 1W annual disposable income 每年可动用收入
8kqxr&,[ annual estimates 周年预算
*</;:? annual fee 年费
C[pAa 8 annual general meeting 周年大会
}&! rI U annual growth rate 年增率；每年增长率
>N*QK6"=| annual long-term supplement 长期个案每年补助金
4];NX annual pensionable emolument 可供计算退休金的年薪
h)Yq C$A-s annual report 年报
p< ![JeV Annual Report on the Consumer Price Index 《消费物价指数年报》
wRuJein# annual return 周年报表；周年申报表；每年报税表格
vI+ PL(T@ Annual Return Rules 《周年报表规则》
zX5p'8- annual review of consumer prices 每年消费物价回顾
d8x$NW-s annual roll-forward basis 逐年延展方式
?W# ! S annual salary 年薪
}R>g(q=N annual statement 年度报表；年度决算表
VRx Bi!d 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
j$Kubg(I5 annuitant 年金受益人
MVTU$
65 annuity 年金
p%G\5.GcJL annuity contract 年金合约
c k Tnb annuity on human life 人寿年金
u?aq'
"t antecedent debt 先前的债项
B0YY7od ante-dated cheque 倒填日期支票
OixQlAb{ anticipated expenditure 预期开支
Ck[Z(=b$$: anticipated net profit 预期纯利
& XrV[d[> anticipated revenue 预期收入
KDY~9?}TM anti-inflation measure 反通货膨胀措施
<H 3}N! anti-inflationary stance 反通货膨胀立场
E-Mp|y /V apparent deficit 表面赤字
c\R! z&y~ apparent financial solvency 表面偿债能力
9(H8MUF0{ apparent partner 表面合伙人
K_My4>~Il application for personal assessment 个人入息课税申请书
7tyn?t0 n application of fund 资金应用
nVYh 1@yLy application to release as liquidator and to destruct the books of accounts and documents
]`|bf2*eA 申请免除清盘人职务及毁灭帐簿与文件
)`U T#5 appointed actuary 委任精算师
pZWp2hj{X appointed auditor 委任核数师；委任审计师
.AV--oA~ appointed trustee 委任的受托人
nGP>M#F appointer 委任人
XL"e<P;t apportioned pro rata 按比例分摊
}we"IqLb apportionment 分配；分摊
Jw86P= Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
2x`#
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m=n
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1 dKLNE appraisal 估价；评估
ZkK +?:9 appreciable growth 可观增长
Ru
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?n_Y _)9 appreciable increase 可观增长
W58 \V appreciation 增值；升值
Xe%n.DW m appreciation against other currencies 相对其他货币升值
8HWY]:| oh appreciation of the exchange value of Hong Kong dollar 港元汇值上升
$i3 /||T,9 appreciation tax 增值税
9J1& g(?>- appropriation 拨款；拨用；拨付
U2K>\/ -~ appropriation account 拨款帐目
t%=ylEPW Appropriation Bill 拨款法案
*rqih_j0 appropriation-in-aid system 补助拨款办法
"PlM{ZI\ approved assets 核准资产
2
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QGsUG_ /_P approved budget 核准预算
5 :AAqMa approved charitable donation 认可慈善捐款
aoCyYnZD approved charitable institution 认可慈善机构
t=U[ ;? approved currency 核准货币；认可货币
?C4a,% approved estimates 核准预算
.*y{[."! approved estimates of expenditure 核准开支预算
b^%4_[uRu approved overseas insurer 核准海外保险人
EG V@L# approved overseas trust company 核准海外信托公司
ebQYk$@ approved pooled investment fund 核准汇集投资基金
;)o%2#I approved provident fund scheme 认可公积金计划
mT~:k}u~W approved provision 核准拨款
\;g{qM 8 approved redeemable share 核准可赎回股份
A]>0l B approved regional stock 认可地区性证券
@ VJr0 approved retirement scheme 认可退休金计划
0tl approved subordinated loan 核准附属贷款
* ZY{^ f arbitrage 套戥；套汇；套利
3<Cd >o. arbitrageur 套戥者；套汇者
M.t 5,NJ arbitrary amount 临时款项
T%ha2X= arrangement 措施；安排；协定
/ P{f#rV5 arrears 欠款
/.}&yRR arrears of pay 欠付薪酬
|_2O:7qe arrears of revenue 逾期未收税款；逾期未收的帐项
M>'-P articles of association 组织章程；组织细则；组织章程细则
z[7U>q[E Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
8_ju.h[ ascertainment of profit 确定利润
Kp!P/Q{ "Asia Clear" “亚洲结算系统”
He R-;L Asia Commercial Bank Ltd. 亚洲商业银行有限公司
&hZcj dB Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
=n$,Vv 4A Asian Development Fund [ADF] 亚洲发展基金
6KV&E8Gn Asian dollar bond 亚洲美元债券
f)*}L? Asian dollar market 亚洲美元市场
S"fnT*:.% Asian dollar rate 亚洲美元利率
gmrj CLj Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
KUB"@wUr Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
$H-s(3vq asked price 沽盘；喊价；索价；卖方报价
B_:K.]DK` assessable income 应评税入息
VCh %v -/ assessable loss 应评税亏损
Am z7j8zJ assessable profit 应评税利润
{U&Mo97rzX assessable value 应评税值
S6K aw assessed profit 估定利润
N>@AsI assessed value 经评估价值
F-2HE><+ assessment 评税；评定；估价；评税单
Oa*/jZjr assessment number 评税编号；估价编号
KaO8rwzDN assessment of additional tax 补加税评税
zQ7SiRt7* assessment of performance 业绩评估；实绩评价
_a c_8m Assessor 评税主任
fv)-o&Q# asset price bubbles 资产价格泡沫
B<_T"n'#b asset-backed securities 具资产保证的证券
4R^'+hy|? assets accretion 资产增值
kigc+R assets and liabilities 资产与负债
qk<tLvD_' assets betterment statement 资产递增表；资产改进表
Th @L68 assets lending 实物放款；有抵押贷款
yzXwxi1# assets of the company passing on the death 死者去世时转移的公司资产
l =kgRh assets pledged as security for liabilities 用作负债抵押的资产
Dx iCq(; assets portfolio 资产投资组合
0PTB3- assets price 资产价格
*USZ2|i assets quality 资产质素
RU#Q<QI( assets realization 资产变现
/eZA AH assets refinancing arrangement 资产再集资安排
N7Dm,Q ] assets securitization 资产证券化
'9i:b]Hru assets situated outside Hong Kong 在香港以外地方的资产
C [&L h_F\ assets stripping 削减资产；拆卖资产
W"z!sf5 U assets value 资产值
#{< Jm?sU assignee 承让人
2,dG Rf assignment 转让；转让书；转让契
[7L1y) I( assignment of interest 权益转让
?EKYKLwr assignment of letters patent and trade mark 专利证书及商标转让
pNE!waR> assignment of property 物业转让；物业转让书
v!40>[?|p assignment right 转让权
S[* e K
Z assignor 转让人
.lRO; D associate 有联系的人；有关连人士；相联者；合伙人；联系人
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`H*s@ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
=@B9I<GKf associate member 附属会员
()XL}~I{!A associated body corporate 相联法人团体
o u @Dd4 associated company 相联公司；联属公司
#&&^5r-b- associated corporation 相联法团
r?V\X7` + Association of Chartered Certified Accountants [ACCA] [United Kingdom]
U9kt7#@FDK 公认会计师公会〔英国〕
fz,8 < Association of Futures Exchange Brokers 香港期货经纪协会
H@O YtPHGR Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
~I2 IgEj>] association of underwriters 承保人组织
bCc^)o/w assumption of control 接管
?6~ RGg assurance 担保；保险；转易；转易书
+-HaYB|p assurance of interest 权益的转易
`N2zeFG at 19XX price 按一九ＸＸ年价格计算
4uDz=B+8y at a discount 按赔价计算；按贴水价格计算；打折扣
%z1 WdiC at a premium 按溢价计算；按升水价格计算
IOt!A at call 通知付款；按通知
j r'O4bo% at constant market price 按固定市价计算
[ bE9Y; at constant price 按固定价格计算
>|H=25N>; at cost 按成本计算
dH?;!sJ at current market price 按当时市价计算；按现时市价计算
jG8 ihi at current price 按当时价格计算；按现时价格计算
5 LXK#+Z at factor cost 按要素成本计算；按生产要素成本计算
C{+~x@
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|jc87(x < at or better 按指定或较佳价位〔买卖指令〕
AVHn7olG at par 按面值计算；平价
Kkdd }j at sight 见票即付
8h-6;x^^ at the close 按收市盘
BDc*N]m}B1 at the opening 按开市盘
f+ J<sk attestation 见证；见证条款
;V`~'357% at-the-money option 平价期权
C %y AMQ attorney 受权人；受托代表人
Of Y>~d attornment 新拥有人承认书
6-<,1Q'D attributable profit 可归属利润
;nSaZ$`5 attributable share value 可归属股份价值
'szkn0 Auckland Stock Exchange 奥克兰证券交易所
x@ (91f auction 拍卖
_^dWJ0 auctioneer 拍卖商
a&4>xZU # audit 审计；核数
}fL8<HM\'c Audit Commission 审计署
c\"oj&>A Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
t$rWE|+_z 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
qD Nqd audit review 帐目审查
KZ;U6TBiB Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
aFd
, audited account 审计帐目；经审计的帐目
<86upS6 audited annual account 经审计的周年帐目
1rT}mm/e; audited balance sheet 经审计的资产负债表
ym8\q:N(R auditor 核数师；核数主任；审计师
; #e -pkV auditor's certificate 核数师证明书；审计师证明书
c :hOQZ auditor's report 核数师报告；审计师报告
lv,8NmP5 Aussie bond 澳元债券
x)nBy)< austerity budget 紧缩预算
lOcvRF Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
/dBQ*f5 Australia All Ordinaries Index 澳洲所有普通股票指数
V#C[ I~l Australian Dollar [AUD] 澳元
i%v^Zg&F U Australian Options Market 澳大利亚期权市场
R&=Y7MfZ Australian Securities Commission 澳洲证券事务监察委员会
44($a9oa2 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
!j( v-pQf" Australian Stock Exchange 澳大利亚证券交易所
!9 OAMHa*9 Austrian Schilling [ATS] 奥地利先令
6^}GXfJAc authentication 认证；鉴证
e,|"9OK authority to purchase 委托购买证；委购书
^cBA8 1 authorization 认可；核准；授权；授权书
x w]Zo<F authorization by direction 指示授权
w ,9$*=k
authorization by instruction 指令授权
X62z>mM authorization by warrant 令状授权
[m!$01 = authorization of unit trust 单位信托的认可
qEX 59 v authorized agent 指定代理人
}=;N3Q" #y authorized capital 法定资本
hH`yQGZ authorized clerk 出市员
jHTaG%oh authorized dealer 认可交易商
/Y%) Y authorized financial institution 认可财务机构
{#0B~Z r authorized fund 认可基金
.lTU[(qwu authorized fund house 获授权的基金公司；认可基金公司
hjaI&? w authorized institution 认可机构
q1`uS^3` authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
%\%1EZQ% authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
<iv9Mg} authorized insurer 获授权保险人；获认可承保人
qdvGBd F authorized investment 特准投资项目
=}u;>[3 authorized person 获授权人
Ui'~d(F authorized representative 获授权代表
;m{[9i` 2 authorized share capital 法定股本
pB h [F5 automated quotation system 自动报价系统
J6rXb ui$ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
:G,GHU'/78 自动交易系统〔香港期货交易所有限公司〕
H[fD
> automatic adjustment mechanism 自动调整机制
zxTm`Dh;[ automatic adjustment system 自动调整系统
\d]&}`'4{f Automatic Clearing House 自动票据交换所
9F ).i automatic exchange rates accumulation system 自动化汇率累集系统
wW]|ElYR= Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
oI/ @ w automatic teller machine [ATM] 自动柜员机
*
vEG %Y autopay 自动转帐
u A*Op45 available assets 可用资产
N{L ]H _= available fiscal reserve 现存财政储备
E &GUg/d available profit 可用利润
5rfGMk < Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
J rYpZ.Nh average 平均；平均数；海损
$ bD 3 average basic salary 平均基本薪金
;x| 4Tm average consumer expenditure 平均消费开支；一般消费开支
Js'COO average cost 平均成本
l?Bv9k.^? average cost of land production 增辟土地平均成本
3eFD[c%mN average daily turnover 平均每日成交额
:G$NQ* (z average daily wage rate 平均每日工资率
l{_>?]S5 average expenditure pattern 平均开支模式
P g|q{fc average growth rate 平均增长率
m -7^$ average net fixed assets 固定资产平均净值
VS1gg4tCv average of relatives 相对价格平均数
z| i$eF;x3 average price 平均价格
HC+(FymV average propensity to consume 平均消费倾向；一般消费倾向
$Bkd C'D average propensity to save 平均储蓄倾向；一般储蓄倾向
,dK% [ average rate 平均率
G2
xYa$&][ average revenue 平均收入；平均收益
eNi.d;8F average stock 平均库存；平均存货
%ktU 51o average yearly rent 平均年租
Y')in7g avoidance of double taxation 避免双重课税
ukzXQe;l1 avoidance of tax 避税
