A:
KVvz V Q1 A share Ａ股；甲类股份
[^cflmV abatement of tax 减税；减扣免税额
WCg*TL} ABN AMRO Bank N.V. 荷兰银行
%SwN/rna above-the-line expenditure 线上项目支出；经常预算支出
%|3I|'%Y above-the-line receipt 线上项目收入；经常预算收入
(\Iz(N["G ABSA Asia Limited 南非联合亚洲有限公司
nY#V~^| absolute change 绝对数值变更
wO&edZ]zb^ absolute expenditure 实际开支
wClX3l>y absolute guideline figure 绝对准则数字
M%3 \]& absolute interest 绝对权益
hr+,-j absolute order of discharge 绝对破产解除令
x}`]9XQ absolute profit margin 绝对利润幅度
qm.30 2 absolute value 实值；绝对值
^st.bzg+[ absolutely vested interest 绝对既得权益
0u?{"xH{+} absorbed cost 已吸收成本；已分摊成本
yC]xYn) absorption 吸收；分摊；合并
6%p$C
oR absorption rate 吸收率；摊配率；分摊率
^&AhW m7\ ACB Finance Limited 亚洲商业财务有限公司
FAS+*G Fz acceptable form of reciprocity 合理的互惠条件
=9lrPQ]w acceptable rate 适当利率；适当汇率
^k'?e"[gTs acceptance agreement 承兑协议
a^ vXwY acceptance for honour 参加承兑
# !m`A+!~! acceptor 承兑人；接受人；受票人
=*icCng acceptor for honour 参加承兑人
PjH[8:,
accident insurance 意外保险
PFqc_!Pm Accident Insurance Association of Hong Kong 香港意外保险公会
"w)Y0Qq*z accident insurance scheme 意外保险计划
_86#$|kw accident year basis 意外年度基准
y ;!q E~!3 accommodation 通融；贷款
`Jvy~T accommodation bill 通融票据；空头票据
bN ,>,hj accommodation party 汇票代发人
aAlES< r account balance 帐户余额；帐户结余
LIo3a38n?y account book 帐簿
hdw-ge m{? account collected in advance 预收款项
+B
4&$z account current book 往来帐簿
$#cZJ@ ;] account of after-acquired property 事后取得的财产报告
YpAJ7 E|7 account of defaulter 拖欠帐目
"k8Yc<`u account payable 应付帐款
b.`<T "y account payee only [A/C payee only] 只可转帐；存入收款人帐户
X `[P11` account receivable 应收帐款
JQ>GKu~ account receivable report 应收帐款报表
NV|[.g=lg account statement 结单；帐单；会计财务报表
GAZTCkB " account title 帐户名称；会计科目
[ 3yzVcr~4 accountant's report 会计师报告
P Y4RwN Accountant's Report Rules 会计师报告规则
ad\?@>[ I accounting and auditing procedure 会计与审计程序；会计与核数程序
2 kOFyD
Accounting Arrangements 《会计安排》
^V
DJGBk accounting basis 会计基础
n~1'M /wh accounting by Official Receiver 破产管理署署长呈交的帐目
LDj'L~H Accounting Circular 《会计通告》
.`iG} j)\ accounting class 会计类别
ElAho3 W accounting date 记帐日期；会计结算日期
\(nb
>K accounting for money 款项核算
-/#VD&MJO= Accounting Officer 会计主任
SW AggW) accounting period 会计报告期；会计期
; bB z< accounting policy 会计政策；会计方针
5 /v,| accounting practice 会计惯例
y^rcUPLT accounting principle 会计准则
Y L )epi^ accounting record 会计记录
F-\Swbx+ accounting report 会计报告
*h<=
(Y% Accounting Services Branch [Treasury] 会计事务部〔库务署〕
E&\dr; {7 Accounting Society of China 中国会计学会
>@NH Al accounting statement 会计报表
uhyw?#f accounting system 会计制度；会计系统
g> lJZD@ accounting transaction 会计事项；帐务交易
m15MA.R> accounting treatment 会计处理
c) d*[OI8 accounting year 会计年度
v ^Eg ,&( accretion 增值；添加
jRswGMx accrual 应计项目；应累算数目
m])!'Pa( = accrual basis 应计制；权责发生制
CQf<En|1 accrual basis accounting 应计制会计；权责发生制会计
9`"o,wGX3 accrue 应累算；应计
I)xB I~x accrued benefit 应累算利益
Qy) +YhE accrued charges 应计费用
X q3n7d. accrued cumulative preference share dividend 应累算的累积优先股股息
Zz" b&`K accrued expenses 应累算费用
+d[A'&" accrued interest payable 应付利息；应计未付利息
y_^w | accrued interest receivable 应收利息；应计未收利息
_RLx;Tn)L accrued right 累算权益
HF9\SVR
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vybQ}dscn accumulated fiscal reserve 累积财政储备
y Iab3/#` accumulated profit 累积利润；滚存溢利
9uXu V$. accumulated reserve 累积储备
U>q&p}z0 H accumulation of surplus income 累积收益盈余
AN!MFsk acquired assets 既得资产
Sv *@ 3x acquisition 收购；购置；取得
ISQC{K']J acquisition cost 购置成本
}Pm>mQZ}, acquisition expenses 购置费用
uS9:cdH acquisition of 100% interest 收购全部股权
]!u12^A{ acquisition of control 取得控制权
QHt;c acquisition of fixed assets 购置固定资产
49)A.Bh&! acquisition of shell “买壳”
HT]v S}s acquisition price 收购价
L53qQe j< act of God 天灾
%X)i-^T acting partner 执事合伙人
~s}0z&v^te active market 买卖活跃的市场；交投畅旺的市场；旺市
b-/zt Z@u active partner 积极参与的合伙人
A)5-w `1 active trading 交投活跃
4=j,:q actual circulation 实际流通
Fq{Z-yVp actual cost 实际成本
) V!9/d actual expenditure 实际开支；实际支出
#RE actual income 实际入息；实际收入；实际收益
V#j|_N1hm actual market 现货市场
f@ &?K< actual price 现货价；实际价格
Rw]4/ actual profit 实际利润
4 _CV.? actual quotation 实盘；实际价位；实际报价
h)%}O.ueB actual year basis 按实际年度计算
Wvhg:vup actuals 实货
}uI(D&?+h actuarial investigation 精算调查
`w_?9^7mH actuarial principle 精算原则
4T*RJ3Fz! actuarial report 精算师报告
y-UutI& Actuarial Society of Hong Kong 香港精算学会
Zk#^H*jg x actuarial valuation 精算师估值
z3l= aAw8 actuary 精算师
&*G+ -cF ad referendum agreement 暂定协议；有待覆核的协定
<Tq&Va_w ad valorem duty 从价税；按值征税
0nko n3H ad valorem duty system 从价税制
-rU~ ad valorem fee 从价费
*wNX<R . ad valorem tariff 从价关税
ryz
[A:^G additional allowance 额外免税额
#z|\AmZ\ additional amount for unexpired risk 未过期风险的额外款额
G ;:D 6\ additional assessable profit 补加应评税利润
^y@ RfM=A additional assessment 补加评税
\z}/=Qgc additional commitment 额外承担
]!>ThBMa additional commitment vote 额外承担拨款
dg%Orvu z additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
us&!%` additional dependent parent allowance 供养父母额外免税额
KFCL|9P additional provision 额外拨款
S
("Zzq` additional stamp duty 附加印花税
K^V*JH\G additional tax 补加税罚款；补加税款
{HV$hU+_)Q Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
t 6.hg3Y adjudged bankrupt 被裁定破产
m){.{Vn] adjudicated bankrupt 裁定破产人
\bt+46y@] adjudication fee 裁定费；评定印花税额手续费；评估契据费
jB8n\8 Bs adjudication of bankruptcy 裁定破产；宣告破产
`={s*^Ta adjudication of insolvency 裁定无力偿还债务
PZ/ g D adjusted actual 经调整的实数；调整后的实数
%G%##wv: adjusted current assets 经调整的流动资产；调整后的流动资产
*7" R[!9 adjusted figure 经调整的数字；调整后的数额
+ahr-v^R< adjusted liabilities 经调整的负债；调整后的负债
MC.,n$O}6 adjusted loss 经调整的亏损；调整后的亏损
$}d| ~q\ 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
!6eXJ#~[E adjusted profit 经调整的利润；调整后的利润
Luxo,Ve adjusted surplus 经调整的盈余额；调整后的盈余额
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D9 &k^ adjusted value 经调整的价值；调整后的价值
Kt WG2 adjustment 调整；修订；理算〔保险〕
]w _,0q adjustment centre 调剂中心
lYlU8l5> adjustment lag 调整过程的时间差距；调整时差
)7m X]@ adjustment mechanism 调整机制
y (pHt adjustment of loss 亏损调整
r7tN(2;5 adjustment process 调整过程；调整程序
SrV+Ox adjustment range 调整幅度
[\o+I:,}wi administered exchange rate 受管制汇率
1v TncU! Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
WZk\mSNV administration expenses 行政费用
`{g8A P3 administration fee 手续费；行政费
^}XKhn.S' administration in bankruptcy 破产管理
?Gq'r2V administration order 遗产管理令
/o =V
( administrator 管理人；遗产管理人
K\ww,S administrator of the estate 遗产管理人
E p % 5wR admission of debt 债项承认书
0dKI+z gr admission of proof 接纳债权证明
VjU;[ advance 放贷款项；垫付款项；预支款项；预付款项
xCH,d:n= advance account 暂支帐目；预付款帐户
0NLoqq advance compensation 预付补偿金
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Vp
$ ] advance pending reimbursement 预支以待日后付还
$or?7 w> advanced economy 先进经济体系
}i1p &EN^ advancement 预付；预付财产
[/#c9RA advances warrant 垫款令
GyV3 ]Q qj advancing 贷出
!F0MLvdX7^ adverse balance 逆差
g -=)RIwm adverse exchange 逆汇
tt=?*n advertisement addressed to shareholders 在报章刊登的致股东通告
H'myd=*h~8 advice for collection 托收通知书
?iH`-SY advice of drawing 提款通知书；汇票通知书
Ti/t\'6 advice of payment 付款通知
r3o_mO?X Advisory Committee [Securities and Futures Commission]
I xT[1$e 谘询委员会〔证券及期货事务监察委员会〕
; Xy\7 tx Advisory Committee on Diversification 经济多元化谘询委员会
uLYz!E+E affidavit 誓章；遗产申报誓章
Q) \7(n affidavit of no receipt 述明无收款的誓章
EG5'kYw2 affiliate 联号；联营公司；附属公司
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affiliated company 附属公司；联号；联营公司
nG ;wQvc affirmation [estate duty] 非宗教式宣誓〔遗产税〕
LOyL:~$ affordability 负担能力
xq:.|{HUk African Development Bank [AfDB] 非洲开发银行
s8| =1{ after-acquired property 事后取得的财产
so|5HR| after-hours dealing 市后交易
F_ ~L&jHP after-tax profit 税后盈利；税后利润；税后溢利
N> R abD agency agreement 代理协议
MnvFmYgxA agency expenses 代理机构的开支
ag^L' h$ agency fee 代理费
!j8h$+:K Agency Law 《代理法》
"|CzQ&e agent 代理人；承销人
qkC+9Sk agent of company 公司代理人
mrDIt4$D agent's fee 代理人费；经纪费
P&3' N~k- aggregate 总计；总数；总体数字
96a A2s1 aggregate amount 总款额；总额
~U&,hFSPY aggregate assets and liabilities 总体资产与负债
&6A'}9 Ch aggregate at constant price 按固定价格计算的总体数字
3kFOs$3 aggregate demand 总需求
7s_#X|A$ aggregate gross position 总持仓量
&H!3] aggregate limit 总限额
: .[' e` aggregate of salaries tax 合计薪俸税
^Ye i9bXl aggregate performance 总体表现；总体业绩
"}UJ~ j). aggregate supply 总体供应
~YHy '. aggregate surplus 总盈余
bkkhx,Oi[G aggregate total 整体总额
^4^1)' % aggregate value 总值；合计价值
<@FOqi{o{ aggregated basis 合计基准
hXi^{ntw, aggregated net chargeable income 合计应课税入息实额
p<>%9180!F aggregation 合并计算；合计；总和
Zam.g>{] aggregation of incomes of husband and wife 夫妇入息合并计算
^yH!IRRAq aggregation of property 财产的总和
s z agio 差价；贴水
.Gv9RKgd~ 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》
E"5
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#q1Qa_LXc 《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》
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Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
]Q=D'1 MM 《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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LPv[ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
'3Yci(t+ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
FjIS:9^)t5 agreement for a settlement 授产协议
gK/mm\K@ agreement for assignment 转让协议
D<$~bUkxR agreement for sale 售卖协议；买卖协议
*vFVXJo agreement for sale and purchase 买卖协议
FblwQ-D agreement for the payment of interest 支付利息协议
/_E8'qlx agreement for the repayment of money 还款协议
LZm6\x agreement of reinsurance 再保险协议
edhNQWn Agricultural Bank of China 中国农业银行
`e]L.P_e? air passenger departure tax 飞机乘客离境税
*,hS- Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
t4pc2b airport tax 机场税
_n gyai1 alcohol duty 酒精税
?)x>GB(9ZN alienation 让与；让渡；转让
}f np}L alimony 生活费；赡养费
kf+] bV All Ordinaries Index [AOI] 所有普通股指数
MZf$8 R all risks 全险；综合险
XnrOC|P$ All Sales Record for Stock Market 《股票市场成交报告》
D/jB . Allied Capital Resources Limited 新联财务有限公司
G?!b00H all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Z^,C><Yt allocation letter 拨款信件
9ctvy?53H allocation of fund 分配款项；预留款项
fk4 s19;? allocation of profit 利润分配；溢利分配
w#eD5y~'oo allocation warrant 拨款令
Y 3r m')c allotment 分配；配股
IlsXj`!e allotment notice 股份配售通知；配股通知
5Z}]d@ allotment of shares 股份分配
SCE5|3j allowable 可获宽免；免税的
{.$5:<8aC allowable business loss 可扣除的营业亏损
Qj~m;F! allowable expenses 可扣税的支出
. $uvQpyh allowance 免税额；津贴；备抵；准备金
Gwxx W allowance for debts 债项的免税额
|cStN[97% allowance for depreciation by wear and tear 耗损折旧免税额
}$3eRu + allowance for funeral expenses 殡殓费的免税额
K^`3 Bg allowance for inflation 为通货膨胀而预留的款项；通胀准备金
#k8bZ ?*: allowance for repairs and outgoings 修葺及支出方面的免税额
C4],7"Sw allowance to debtor 给债务人的津贴
BL<.u alteration of capital 资本更改
t9S zZ2E alternate trustee 候补受托人
C{!L +]/ amalgamation 合并
/%|JP{ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
r( iT&uz ambit of charges 征税范围；收费范围
XVAy uuTg\ amended valuation 经修订的估值
4>nY't;0 American Commodities Exchange 美国商品交易所
E%OY7zf`% American Express Bank Limited 美国运通银行
W-q2|NK American Stock Exchange 美国证券交易所
G$pTTT6# amortization 摊销
w*<XPBi
amount due from banks 存放银行同业的款项
NR-d|` P; amount due from banks abroad 存放海外银行同业的款项
?>5[~rMn amount due from holding companies 控股公司欠款
jW*| Mu>2 amount due from local banks 存放本港银行同业的款项
TjxZ-qw < amount due to banks 银行同业的存款
<uUQ-]QOIh amount due to banks abroad 海外银行同业的存款
yjUZ 40Dq amount due to holding companies 控股公司存款
90> (`pI= amount due to local banks 本港银行同业的存款
`rsPIOu amount due to outport banks 外埠银行同业的存款
K[0.4+ amount for note issue 发行纸币的款额
5G=< 2; amount of bond 担保契据的款额
8A}w}h amount of consideration 代价款额
tGnBx)J| amount of contribution 供款数额
#pu6^NTK amount of indebtedness 负债款额
bqp6cg\p amount of principal of the loan 贷款本金额
XJy~uks, amount of rates chargeable 应征差饷数额
zb.^ _A amount of share capital 股本额
"OF4#a17 amount of sums assured 承保款额
!s pp*Q)#\ amount of variation 变动幅度
:8aa #bA amount of vote 拨款数额
^%|,G:r amount payable 应付款额
OQMkpX-dH amount receivable 应收款额
P:h;" Amsterdam Stock Exchange 阿姆斯特丹证券交易所
J$ analysis 分析
`<!Nk^2ap ancillary risk 附属风险
~> &7~N8 annual account 周年帐目；周年帐目报表；年度决算；年结
=r"8 J5 [f annual accounting date 年结日期
@5N^^B annual allowance 每年免税额；年积金；年度津贴；年津
[2?|BUtD[ annual balance 年度余额
XlUM ~(7+v annual disposable income 每年可动用收入
B*bt t+6 annual estimates 周年预算
_#@n^c annual fee 年费
k `JP annual general meeting 周年大会
Y $hYW annual growth rate 年增率；每年增长率
~$n4Yuu2[ annual long-term supplement 长期个案每年补助金
=!T@'P? annual pensionable emolument 可供计算退休金的年薪
!E!i`yF annual report 年报
f e
PH=C Annual Report on the Consumer Price Index 《消费物价指数年报》
.?R~!K{` annual return 周年报表；周年申报表；每年报税表格
iSu7K&X9q Annual Return Rules 《周年报表规则》
$Llv6<B annual review of consumer prices 每年消费物价回顾
-SZX UN annual roll-forward basis 逐年延展方式
,?k[<C annual salary 年薪
wqB{cr }! annual statement 年度报表；年度决算表
f =@'F= Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
>)*'w! annuitant 年金受益人
)QYg[ <e6 annuity 年金
)[RLCZ annuity contract 年金合约
koOkm:(, annuity on human life 人寿年金
\J[m4 tw^ antecedent debt 先前的债项
r/zu o6"5 ante-dated cheque 倒填日期支票
^Pl(V@ anticipated expenditure 预期开支
c} )U:?6 anticipated net profit 预期纯利
3/c3e{,! anticipated revenue 预期收入
.[&0FHnJ5 anti-inflation measure 反通货膨胀措施
ap=m5h27 anti-inflationary stance 反通货膨胀立场
`i5U&K. 7 apparent deficit 表面赤字
.GcIwP'aU- apparent financial solvency 表面偿债能力
[8|Y2Z\N apparent partner 表面合伙人
~!UC:&UKo application for personal assessment 个人入息课税申请书
Yt& Isi
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hhd%j6 application to release as liquidator and to destruct the books of accounts and documents
' i5 VU4?K 申请免除清盘人职务及毁灭帐簿与文件
`)V1GR2
ES appointed actuary 委任精算师
-n&g**\w appointed auditor 委任核数师；委任审计师
e$]` appointed trustee 委任的受托人
K"u-nroHW appointer 委任人
HT&CbEa4' apportioned pro rata 按比例分摊
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$ E[ l' apportionment 分配；分摊
uQh dg4 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
X[/>{rK apportionment formula 分摊方程式
0VsQ$4'V^ apportionment of estate duty 遗产税的分摊
?>c*[>LpZ appraisal 估价；评估
S3#NGBZ/ appreciable growth 可观增长
B1< :nl appreciable impact 显着影响
_M'WTe appreciable increase 可观增长
kFKc9}7 W appreciation 增值；升值
Mo?eVtZ appreciation against other currencies 相对其他货币升值
s~e<Pr?yu appreciation of the exchange value of Hong Kong dollar 港元汇值上升
1o"/5 T:S[ appreciation tax 增值税
|vW(;j6 appropriation 拨款；拨用；拨付
rEz-\jLD~ appropriation account 拨款帐目
+8qtFog$\g Appropriation Bill 拨款法案
o6`4y^Q{/ appropriation-in-aid system 补助拨款办法
'a. n approved assets 核准资产
%Aaf86pkp approved basket stock 认可一篮子证券
;fomc< approved budget 核准预算
A ! Em J approved charitable donation 认可慈善捐款
j"(o>b v7 approved charitable institution 认可慈善机构
"Tw4'AY'P approved currency 核准货币；认可货币
9/A$ 3#wF approved estimates 核准预算
5=/&[= approved estimates of expenditure 核准开支预算
/`(Kbwh approved overseas insurer 核准海外保险人
\H(r }D$u< approved overseas trust company 核准海外信托公司
_vOV(#q2a approved pooled investment fund 核准汇集投资基金
,n\"zYf ]^ approved provident fund scheme 认可公积金计划
_Z~cJIEU approved provision 核准拨款
- 7MR2)U approved redeemable share 核准可赎回股份
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KLJvte approved regional stock 认可地区性证券
<Z{pjJ/ approved retirement scheme 认可退休金计划
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ZC approved subordinated loan 核准附属贷款
HI iMq'H^ arbitrage 套戥；套汇；套利
#a1zk\R3 arbitrageur 套戥者；套汇者
LX<arHz arbitrary amount 临时款项
590.mCm arrangement 措施；安排；协定
3On IAk3 arrears 欠款
<Jt H/oN arrears of pay 欠付薪酬
OAigq6[, arrears of revenue 逾期未收税款；逾期未收的帐项
Zop3[- articles of association 组织章程；组织细则；组织章程细则
x)evjX=q Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
<Q57}[$*) ascertainment of profit 确定利润
N:R6
b5
=} "Asia Clear" “亚洲结算系统”
n(X {|? Asia Commercial Bank Ltd. 亚洲商业银行有限公司
"FuOWI{in Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
2P\k;T( Asian Development Fund [ADF] 亚洲发展基金
hxG= g6:G Asian dollar bond 亚洲美元债券
R&oC9< Asian dollar market 亚洲美元市场
#'`!*VI Asian dollar rate 亚洲美元利率
MZYh44 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
D#%aow'(7 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
JFAmND;+ asked price 沽盘；喊价；索价；卖方报价
5\\#kjjx assessable income 应评税入息
mjgwU8'![ assessable loss 应评税亏损
7D'-^#S5 assessable profit 应评税利润
/#mq*kNIM6 assessable value 应评税值
.II*wK k assessed profit 估定利润
b1+6I_u. assessed value 经评估价值
H~Z$ pk% assessment 评税；评定；估价；评税单
qY, z,o AF assessment number 评税编号；估价编号
b\6 )whh assessment of additional tax 补加税评税
. <xzf4C assessment of performance 业绩评估；实绩评价
&[u>^VO8 Assessor 评税主任
:LE0_ . asset price bubbles 资产价格泡沫
lKVy{X 3]* asset-backed securities 具资产保证的证券
s*'L^>iZ assets accretion 资产增值
~kD R9s7 assets and liabilities 资产与负债
'8%pEl^ assets betterment statement 资产递增表；资产改进表
eZ>KA+ C[ assets lending 实物放款；有抵押贷款
MmIV Tf4 assets of the company passing on the death 死者去世时转移的公司资产
^b{ -y assets pledged as security for liabilities 用作负债抵押的资产
Kmy 'z assets portfolio 资产投资组合
P9d%80(b4 assets price 资产价格
mM`zA%= assets quality 资产质素
jM <=>P assets realization 资产变现
/"~ D(bw0= assets refinancing arrangement 资产再集资安排
Ztz SG@f assets securitization 资产证券化
C\-Abq c assets situated outside Hong Kong 在香港以外地方的资产
By3y.}'Ub9 assets stripping 削减资产；拆卖资产
X?6E0/r&9 assets value 资产值
[^N8v;O assignee 承让人
4Cd#S9<ed assignment 转让；转让书；转让契
+f5|qbX/\ assignment of interest 权益转让
\R!.VL3Tx$ assignment of letters patent and trade mark 专利证书及商标转让
woSO 4e/ assignment of property 物业转让；物业转让书
v %?y5w assignment right 转让权
,/m@<NyK assignor 转让人
"h@|XI associate 有联系的人；有关连人士；相联者；合伙人；联系人
SW94(4qo Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
LwPZR E# associate member 附属会员
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14'T associated body corporate 相联法人团体
_ :R Q9x' associated company 相联公司；联属公司
T/ [8w associated corporation 相联法团
eA4dDKX+ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
J A=9EnTU 公认会计师公会〔英国〕
C-wwQbdG/ Association of Futures Exchange Brokers 香港期货经纪协会
l7{]jKJu e Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
f82$_1s^ association of underwriters 承保人组织
*HT ) Au"5 assumption of control 接管
?nVwT[ assurance 担保；保险；转易；转易书
Vki'pAN assurance of interest 权益的转易
5,Q3#f~! at 19XX price 按一九ＸＸ年价格计算
<V> [H7 at a discount 按赔价计算；按贴水价格计算；打折扣
rwZI;t$hf at a premium 按溢价计算；按升水价格计算
tQ:g#EqL9B at call 通知付款；按通知
K BUClx? at constant market price 按固定市价计算
C(=$0FIR at constant price 按固定价格计算
h;q= <[h\ at cost 按成本计算
m=s aUhI*9 at current market price 按当时市价计算；按现时市价计算
{"^LUw8fd at current price 按当时价格计算；按现时价格计算
q +j.) e at factor cost 按要素成本计算；按生产要素成本计算
g]fds Z v at money-of-the-day price 按付款当日价格计算
"ITC P<+ at or better 按指定或较佳价位〔买卖指令〕
AD$$S.zoD< at par 按面值计算；平价
|3Fo4K%+ at sight 见票即付
0n FEPMO at the close 按收市盘
V XE85 at the opening 按开市盘
\vH /bL attestation 见证；见证条款
G<F+/Oi&DX at-the-money option 平价期权
>M}\_ c= attorney 受权人；受托代表人
T9s $IS , attornment 新拥有人承认书
P M
x`P B attributable profit 可归属利润
g431+O0K1 attributable share value 可归属股份价值
\t pJ Auckland Stock Exchange 奥克兰证券交易所
PZT ]H? auction 拍卖
rP5&&Hso auctioneer 拍卖商
<>|&%gmz audit 审计；核数
DGs=.U-=e Audit Commission 审计署
nZ4JI+Q)~ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
WFGcR9mN? 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
">8]Oi;g audit review 帐目审查
/J0YF
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
i8h(b2odQ audited account 审计帐目；经审计的帐目
r>>4)<C7J audited annual account 经审计的周年帐目
U~;Rzoe)q* audited balance sheet 经审计的资产负债表
n]G_#
; auditor 核数师；核数主任；审计师
eT(/D/jan auditor's certificate 核数师证明书；审计师证明书
r Jo8| auditor's report 核数师报告；审计师报告
6%j v|\> Aussie bond 澳元债券
JYAtQTOR austerity budget 紧缩预算
`6R.*hq Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
[lU0TDq Australia All Ordinaries Index 澳洲所有普通股票指数
MD"a%H#p Australian Dollar [AUD] 澳元
N W Sm Australian Options Market 澳大利亚期权市场
)aV\=a |A Australian Securities Commission 澳洲证券事务监察委员会
"mbjS(-eg Australian Society of Certified Practising Accountants 澳洲执业会计师公会
}NH\Q$ IU Australian Stock Exchange 澳大利亚证券交易所
fXL& ?~fS Austrian Schilling [ATS] 奥地利先令
QU#u5sX A authentication 认证；鉴证
iY|zv|;]= authority to purchase 委托购买证；委购书
Z+gG.|"k authorization 认可；核准；授权；授权书
'8k{\> authorization by direction 指示授权
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authorization by instruction 指令授权
A^m]DSF OO authorization by warrant 令状授权
;^[VqFpeS authorization of unit trust 单位信托的认可
UQ7E7yY# authorized agent 指定代理人
v b&1 S
authorized capital 法定资本
Hm>7|! authorized clerk 出市员
mJ'Q9x" authorized dealer 认可交易商
( Xak;Xum1 authorized financial institution 认可财务机构
-a[[1 authorized fund 认可基金
)s#NQ.T[ authorized fund house 获授权的基金公司；认可基金公司
k;7R 3O @ authorized institution 认可机构
_v[ yY3=3 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
~o <+tL authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
B}:/2?gQ authorized insurer 获授权保险人；获认可承保人
$!'S7;*uW authorized investment 特准投资项目
`4x nM`:L" authorized person 获授权人
' aN`z3T authorized representative 获授权代表
b u2@~ authorized share capital 法定股本
UY ^dFbJ automated quotation system 自动报价系统
_, " ?R]MO Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
)335X wA+ 自动交易系统〔香港期货交易所有限公司〕
b0PQ;?R#V automatic adjustment mechanism 自动调整机制
wt@Qjbqd8 automatic adjustment system 自动调整系统
%',bCd{QW Automatic Clearing House 自动票据交换所
TKwMgC}<[ automatic exchange rates accumulation system 自动化汇率累集系统
Fm{/&U^ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
71RG1, automatic teller machine [ATM] 自动柜员机
@|=JXSr!KY autopay 自动转帐
X \=m available assets 可用资产
]-rhc.Gk@1 available fiscal reserve 现存财政储备
2\b 2W _ available profit 可用利润
x;F^7c1 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
j;BMuLTm1 average 平均；平均数；海损
7U3b YU~; average basic salary 平均基本薪金
:rdw0EROy average consumer expenditure 平均消费开支；一般消费开支
9Kp zj43 average cost 平均成本
F0 D7+-9[ average cost of land production 增辟土地平均成本
J{69iQ average daily turnover 平均每日成交额
Yn ~N;VUA average daily wage rate 平均每日工资率
8et*q3D7` average expenditure pattern 平均开支模式
brdfj E 8 average growth rate 平均增长率
, GU|3 average net fixed assets 固定资产平均净值
un&Z'
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average of relatives 相对价格平均数
~x p(k average price 平均价格
' XbrO|% average propensity to consume 平均消费倾向；一般消费倾向
>u-6,[(5X* average propensity to save 平均储蓄倾向；一般储蓄倾向
K> rZJ[a average rate 平均率
P3W<a4 == average revenue 平均收入；平均收益
^zfO=XN average stock 平均库存；平均存货
l%f &vOcd average yearly rent 平均年租
].!^BYNht avoidance of double taxation 避免双重课税
^D}]7y|fm avoidance of tax 避税
