A:
1ANF hl(l A share Ａ股；甲类股份
g'b|[ q abatement of tax 减税；减扣免税额
K4jHha ABN AMRO Bank N.V. 荷兰银行
&a=7 8Z above-the-line expenditure 线上项目支出；经常预算支出
1G7l+6w5~^ above-the-line receipt 线上项目收入；经常预算收入
Kei0>hBi ABSA Asia Limited 南非联合亚洲有限公司
sOlnc 6 absolute change 绝对数值变更
WG3!M/4r H absolute expenditure 实际开支
\pfa\, rW absolute guideline figure 绝对准则数字
w;yzgj:n&f absolute interest 绝对权益
3]GMQA{L) absolute order of discharge 绝对破产解除令
FR[I~unqD absolute profit margin 绝对利润幅度
yvj /u
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<g%A2 lI absolutely vested interest 绝对既得权益
Ln2FG 4{ absorbed cost 已吸收成本；已分摊成本
jLM([t absorption 吸收；分摊；合并
r5N TTc
absorption rate 吸收率；摊配率；分摊率
&R?`QB2/ ACB Finance Limited 亚洲商业财务有限公司
l cHf\~ acceptable form of reciprocity 合理的互惠条件
ZnRT$ l O acceptable rate 适当利率；适当汇率
>mX6;6FF acceptance agreement 承兑协议
5{oc acceptance for honour 参加承兑
}o A>0Nw$K acceptor 承兑人；接受人；受票人
JRw,${W acceptor for honour 参加承兑人
KILX?Pt[7 accident insurance 意外保险
U 7.k Yu Accident Insurance Association of Hong Kong 香港意外保险公会
eG1V:%3 accident insurance scheme 意外保险计划
`WN80d\)& accident year basis 意外年度基准
>5#}/ G& accommodation 通融；贷款
NLY=o@< accommodation bill 通融票据；空头票据
Lc5zu7ncg accommodation party 汇票代发人
&Ap9h#
dK account balance 帐户余额；帐户结余
VC/ -5'_6 account book 帐簿
Qv 5 fK account collected in advance 预收款项
38D5vT)n account current book 往来帐簿
in/~' u account of after-acquired property 事后取得的财产报告
w~)tEN> account of defaulter 拖欠帐目
:`zO%h account payable 应付帐款
P%lD9<jED account payee only [A/C payee only] 只可转帐；存入收款人帐户
Q5T3 account receivable 应收帐款
d\nXK#)Q account receivable report 应收帐款报表
\?
)S { account statement 结单；帐单；会计财务报表
erW2 >^My account title 帐户名称；会计科目
/0H}-i accountant's report 会计师报告
Gmi? xGn Accountant's Report Rules 会计师报告规则
J)Y`G4l2@ accounting and auditing procedure 会计与审计程序；会计与核数程序
G@#lf@M] Accounting Arrangements 《会计安排》
of V0L accounting basis 会计基础
/uX*FZ accounting by Official Receiver 破产管理署署长呈交的帐目
D$ K'Qk Accounting Circular 《会计通告》
/nQuM 05*Z accounting class 会计类别
6" * <0 accounting date 记帐日期；会计结算日期
OQ hQ!6 accounting for money 款项核算
#jW -&a Accounting Officer 会计主任
I2WP/ accounting period 会计报告期；会计期
cJaA *sg accounting policy 会计政策；会计方针
yy=hCj Q) accounting practice 会计惯例
$
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4h@,hY1# accounting record 会计记录
!(F?`([A accounting report 会计报告
Hz GwO^tbK Accounting Services Branch [Treasury] 会计事务部〔库务署〕
UjQz Accounting Society of China 中国会计学会
_\X ,a5Un accounting statement 会计报表
sdZ$3oE. accounting system 会计制度；会计系统
BP @tI| accounting transaction 会计事项；帐务交易
P?/JyiO } accounting treatment 会计处理
'Og@<~/Xy accounting year 会计年度
?&#LmeZ}K accretion 增值；添加
Bh2l3J4X accrual 应计项目；应累算数目
Hvm}@3F| accrual basis 应计制；权责发生制
h;jO7+W accrual basis accounting 应计制会计；权责发生制会计
3
R+e accrue 应累算；应计
ah:["< z< accrued benefit 应累算利益
|Q 3d7y accrued charges 应计费用
1#6emMV.` accrued cumulative preference share dividend 应累算的累积优先股股息
T,/rC { accrued expenses 应累算费用
&|{1Ws accrued interest payable 应付利息；应计未付利息
cl4z%qv* accrued interest receivable 应收利息；应计未收利息
{73V?#P4 accrued right 累算权益
F1stRZ1ZI accruing profit 应累算的利润
"ktuq\a@ accumulated fiscal reserve 累积财政储备
m G\QF0h accumulated profit 累积利润；滚存溢利
'G l~P><e accumulated reserve 累积储备
* ) <+u~ accumulation of surplus income 累积收益盈余
?'TK~,dG/ acquired assets 既得资产
isL
zgN% acquisition 收购；购置；取得
q7Hf7 ^a acquisition cost 购置成本
HK/WO jr acquisition expenses 购置费用
1v]%FC` acquisition of 100% interest 收购全部股权
49Jnp>h acquisition of control 取得控制权
H_ $?b acquisition of fixed assets 购置固定资产
8l5>t acquisition of shell “买壳”
9 y*] {IY acquisition price 收购价
XeI2 <=@% act of God 天灾
cZxY,UvYa acting partner 执事合伙人
z;>$["t]6 active market 买卖活跃的市场；交投畅旺的市场；旺市
C*b[J active partner 积极参与的合伙人
bwXeEA@{ active trading 交投活跃
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-luE actual circulation 实际流通
^qR|lA@=\ actual cost 实际成本
U<w8jVE actual expenditure 实际开支；实际支出
H KrENk actual income 实际入息；实际收入；实际收益
"iK=
8 actual market 现货市场
q-<DYVG+ actual price 现货价；实际价格
6 P{^j actual profit 实际利润
Lmt e ~oBi actual quotation 实盘；实际价位；实际报价
*yRsFC{, actual year basis 按实际年度计算
Dm) B? H" actuals 实货
_eiq s actuarial investigation 精算调查
i7.8H*z' actuarial principle 精算原则
(NvjX})eh actuarial report 精算师报告
T"z<D+ pN Actuarial Society of Hong Kong 香港精算学会
Jr !BDg actuarial valuation 精算师估值
tdH[e0x B actuary 精算师
}CBQd H&g; ad referendum agreement 暂定协议；有待覆核的协定
?z9!=A%<V~ ad valorem duty 从价税；按值征税
:P h>\ aG ad valorem duty system 从价税制
"V>}-G& ad valorem fee 从价费
%i9 e<.Ot ad valorem tariff 从价关税
]!/U9"_e"B additional allowance 额外免税额
1p. c6[9 - additional amount for unexpired risk 未过期风险的额外款额
QgqJ # additional assessable profit 补加应评税利润
l e'RU1k additional assessment 补加评税
NbU`_^oC additional commitment 额外承担
=o##z5j
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2L](4Q[M additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
GM%OO)dO} additional dependent parent allowance 供养父母额外免税额
y8~OkdlN# additional provision 额外拨款
9S|sTf additional stamp duty 附加印花税
\ZLi Y additional tax 补加税罚款；补加税款
:0l+x 0l} Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
#h[>RtP: adjudged bankrupt 被裁定破产
(I}owr 5: adjudicated bankrupt 裁定破产人
eK:?~BI! adjudication fee 裁定费；评定印花税额手续费；评估契据费
wN!\$i@E: adjudication of bankruptcy 裁定破产；宣告破产
P?h1nxm`'
adjudication of insolvency 裁定无力偿还债务
DU% E883 adjusted actual 经调整的实数；调整后的实数
z,TH}s6 adjusted current assets 经调整的流动资产；调整后的流动资产
QXZXj#` adjusted figure 经调整的数字；调整后的数额
oFU:]+.+D adjusted liabilities 经调整的负债；调整后的负债
WVa%< adjusted loss 经调整的亏损；调整后的亏损
Zt!# KSF7% 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
!{jw!bB adjusted profit 经调整的利润；调整后的利润
[Y](Y3 /.N adjusted surplus 经调整的盈余额；调整后的盈余额
z{L' 7 adjusted value 经调整的价值；调整后的价值
4{u Q}ea adjustment 调整；修订；理算〔保险〕
=-si|
1Z adjustment centre 调剂中心
d-~ V. adjustment lag 调整过程的时间差距；调整时差
srv4kodj adjustment mechanism 调整机制
44ty,M 3 adjustment of loss 亏损调整
_X4Y1zh adjustment process 调整过程；调整程序
S $p>sItO adjustment range 调整幅度
1jg* DQ7L administered exchange rate 受管制汇率
4,sE{%vb Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
fY00 administration expenses 行政费用
Km(i}:6" administration fee 手续费；行政费
ST?{H SCz administration in bankruptcy 破产管理
"] V\ Y! administration order 遗产管理令
A2 + % administrator 管理人；遗产管理人
l}uZ xKuYx administrator of the estate 遗产管理人
kg^0 %-F admission of debt 债项承认书
h vYRAQR: admission of proof 接纳债权证明
4^W! ,@W advance 放贷款项；垫付款项；预支款项；预付款项
F\D iT|?} advance account 暂支帐目；预付款帐户
:01d9|# advance compensation 预付补偿金
;mU ;+~YE advance from shareholder 股东垫款
EVqW(|Xg advance pending reimbursement 预支以待日后付还
h< r(:.%!} advanced economy 先进经济体系
A'jvm@DvQI advancement 预付；预付财产
`"=>lu2H advances warrant 垫款令
I<D#
advancing 贷出
K
";Et adverse balance 逆差
;g!rc#z2g adverse exchange 逆汇
dkw.o.e advertisement addressed to shareholders 在报章刊登的致股东通告
'. bf88D advice for collection 托收通知书
TTVmm{6 advice of drawing 提款通知书；汇票通知书
UOZ+ &DL,L advice of payment 付款通知
EQ$k^Y8 " Advisory Committee [Securities and Futures Commission]
[q?RJm B] 谘询委员会〔证券及期货事务监察委员会〕
c* ueI5i Advisory Committee on Diversification 经济多元化谘询委员会
* 1;4&/93o affidavit 誓章；遗产申报誓章
^`kwS C affidavit of no receipt 述明无收款的誓章
./F:]/Mt affiliate 联号；联营公司；附属公司
=5\*Zh1 affiliated company 附属公司；联号；联营公司
%'iJVFF affirmation [estate duty] 非宗教式宣誓〔遗产税〕
V5K/)\# affordability 负担能力
0>od1/` African Development Bank [AfDB] 非洲开发银行
'OA*aQ=K after-acquired property 事后取得的财产
MrR`jXz after-hours dealing 市后交易
B.; qvuM~ after-tax profit 税后盈利；税后利润；税后溢利
H'k}/<%Q agency agreement 代理协议
\n[kzi7 agency expenses 代理机构的开支
Y$ jX agency fee 代理费
I<# X#_YP Agency Law 《代理法》
$+Ze"E agent 代理人；承销人
G3D g B! agent of company 公司代理人
ov_l) vt
agent's fee 代理人费；经纪费
+aOdaNcI aggregate 总计；总数；总体数字
I }_}VSG( aggregate amount 总款额；总额
BY~Tc5 aggregate assets and liabilities 总体资产与负债
vIRT$W' O} aggregate at constant price 按固定价格计算的总体数字
r:bJU1P1$s aggregate demand 总需求
qofAA!3z aggregate gross position 总持仓量
Z5v dH5?!r aggregate limit 总限额
6B?jc/V.R aggregate of salaries tax 合计薪俸税
N9!L8BBaK aggregate performance 总体表现；总体业绩
#yH+ENp0
aggregate supply 总体供应
=de'Yy:\- aggregate surplus 总盈余
8ao-]QoMZ aggregate total 整体总额
Jc #D4e1# aggregate value 总值；合计价值
i.t%a{gL aggregated basis 合计基准
G!6b
) 4L- aggregated net chargeable income 合计应课税入息实额
&[[r| aggregation 合并计算；合计；总和
Nm"P8/-09 aggregation of incomes of husband and wife 夫妇入息合并计算
e`n ZiM> aggregation of property 财产的总和
>/A]C$?3 agio 差价；贴水
hoq2zDjD 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》
C-y MWr Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
~q3O,bb{ 《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》
OyO] ; Yk Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Rn ?JMM] 《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》
;eYG\u KC{ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
iN&oSpQ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
vaB ql(?'2 agreement for a settlement 授产协议
4
.
7X*1 agreement for assignment 转让协议
/
dJz?0 agreement for sale 售卖协议；买卖协议
hVF^ "$ agreement for sale and purchase 买卖协议
:IZAdlz[@ agreement for the payment of interest 支付利息协议
yh
E% X agreement for the repayment of money 还款协议
|,$&jSe agreement of reinsurance 再保险协议
PuJ3#H
T Agricultural Bank of China 中国农业银行
%+l95 Dv1 air passenger departure tax 飞机乘客离境税
)k Wxp Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
~z:] rgX airport tax 机场税
q\@Zf} alcohol duty 酒精税
]VjvG}; alienation 让与；让渡；转让
`E$vWZq} alimony 生活费；赡养费
\E?3nQM All Ordinaries Index [AOI] 所有普通股指数
&G"s !: all risks 全险；综合险
/ 0/ouA>+ All Sales Record for Stock Market 《股票市场成交报告》
PZ |I3z Allied Capital Resources Limited 新联财务有限公司
;5ki$)v" all-items index [Consumer Price Index] 总指数〔消费物价指数〕
=Ydrct allocation letter 拨款信件
>=0]7k; allocation of fund 分配款项；预留款项
gML8lu0) allocation of profit 利润分配；溢利分配
gxl7j Y allocation warrant 拨款令
$E@n;0 P allotment 分配；配股
E<jajYj allotment notice 股份配售通知；配股通知
Lng. X8D allotment of shares 股份分配
GNJ /|9 allowable 可获宽免；免税的
M 2hZ' allowable business loss 可扣除的营业亏损
NF&Sv allowable expenses 可扣税的支出
rn|]-^ku/ allowance 免税额；津贴；备抵；准备金
j,.M!q] allowance for debts 债项的免税额
i M !`4 allowance for depreciation by wear and tear 耗损折旧免税额
#uU(G\^T allowance for funeral expenses 殡殓费的免税额
I B;yL/T allowance for inflation 为通货膨胀而预留的款项；通胀准备金
dy_Uh)$$|g allowance for repairs and outgoings 修葺及支出方面的免税额
!`e`4y*N allowance to debtor 给债务人的津贴
5!?5S$> alteration of capital 资本更改
e6taQz@} alternate trustee 候补受托人
w x]?D %l amalgamation 合并
Onq^|r's& ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
`PbY(6CF ambit of charges 征税范围；收费范围
DO(};R%= amended valuation 经修订的估值
8_ }t,BC American Commodities Exchange 美国商品交易所
oMEW5.VX American Express Bank Limited 美国运通银行
0'' p29 American Stock Exchange 美国证券交易所
P\MDD@ amortization 摊销
Q` &#u# amount due from banks 存放银行同业的款项
"kP,v&n amount due from banks abroad 存放海外银行同业的款项
a>OYJe amount due from holding companies 控股公司欠款
4v`/~a amount due from local banks 存放本港银行同业的款项
xS 1|t}; amount due to banks 银行同业的存款
Odo )h amount due to banks abroad 海外银行同业的存款
@*eY~ amount due to holding companies 控股公司存款
P gA<pfEHE amount due to local banks 本港银行同业的存款
x[58C + amount due to outport banks 外埠银行同业的存款
~s+vJvWz amount for note issue 发行纸币的款额
)7 & -DI1 amount of bond 担保契据的款额
&# e;`(* amount of consideration 代价款额
zu1"`K3b amount of contribution 供款数额
i9L]h69r amount of indebtedness 负债款额
4z(~)#'^ amount of principal of the loan 贷款本金额
b1?^9c#0 d amount of rates chargeable 应征差饷数额
Ss%Cf6qdWL amount of share capital 股本额
g)#?$OhP" amount of sums assured 承保款额
G*4I ;'6 amount of variation 变动幅度
c
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amount of vote 拨款数额
x eFx!$3 amount payable 应付款额
!A n?<Sv$ amount receivable 应收款额
fM ID}S Amsterdam Stock Exchange 阿姆斯特丹证券交易所
zb{79Os[B analysis 分析
NfClR HpVc ancillary risk 附属风险
HXU #Ux annual account 周年帐目；周年帐目报表；年度决算；年结
8lM=v> Xc annual accounting date 年结日期
3` &FXgo annual allowance 每年免税额；年积金；年度津贴；年津
rp4D_80q annual balance 年度余额
R0qZxoo annual disposable income 每年可动用收入
8r(a wp annual estimates 周年预算
\oWpyT _ annual fee 年费
` D(V_WZ annual general meeting 周年大会
\ UrD%;sq annual growth rate 年增率；每年增长率
08xo_Oy sq annual long-term supplement 长期个案每年补助金
?XY'< ]o
E annual pensionable emolument 可供计算退休金的年薪
]owgsR annual report 年报
|yk/iO( Annual Report on the Consumer Price Index 《消费物价指数年报》
)pl5nu#< annual return 周年报表；周年申报表；每年报税表格
x6,ozun Annual Return Rules 《周年报表规则》
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annual review of consumer prices 每年消费物价回顾
|~5cN m annual roll-forward basis 逐年延展方式
TBt5Nqks- annual salary 年薪
2"G9?)d9 annual statement 年度报表；年度决算表
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YQS fk 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
p? L %' annuitant 年金受益人
(e'8> Pv annuity 年金
R Th= x. annuity contract 年金合约
:2KHiT5 annuity on human life 人寿年金
=H)]HxEEM antecedent debt 先前的债项
d'96$e o~ ante-dated cheque 倒填日期支票
/''=V.-N anticipated expenditure 预期开支
! Wr<T!T anticipated net profit 预期纯利
uZL]mwkj] anticipated revenue 预期收入
4m< ]qw anti-inflation measure 反通货膨胀措施
OM 1 Z}%J anti-inflationary stance 反通货膨胀立场
=x -7 Wy apparent deficit 表面赤字
/[_aK0 U3 apparent financial solvency 表面偿债能力
)IcSdS0@M apparent partner 表面合伙人
LY0f`RX*& application for personal assessment 个人入息课税申请书
9HJYrzf{% application of fund 资金应用
oH w!~ c7 application to release as liquidator and to destruct the books of accounts and documents
y >=Y MD 申请免除清盘人职务及毁灭帐簿与文件
uMDd Zj& appointed actuary 委任精算师
$=.%IJ_MAz appointed auditor 委任核数师；委任审计师
T{
@@V appointed trustee 委任的受托人
.L^*9Y0) appointer 委任人
W kiT,(i apportioned pro rata 按比例分摊
6agq ^wI apportionment 分配；分摊
6#Z] yk+p Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
/ }6I3n apportionment formula 分摊方程式
B/l^=u+- apportionment of estate duty 遗产税的分摊
n,F yK`x appraisal 估价；评估
[@9S-$Xa appreciable growth 可观增长
>s5}pkAv|e appreciable impact 显着影响
=J1V?x=l@ appreciable increase 可观增长
p K-tj appreciation 增值；升值
z@VL?A(3 appreciation against other currencies 相对其他货币升值
x[lIib1s appreciation of the exchange value of Hong Kong dollar 港元汇值上升
_6fy'%J=U appreciation tax 增值税
?w(hPUd!2 appropriation 拨款；拨用；拨付
`n>|rd appropriation account 拨款帐目
\'Ca1[y@B Appropriation Bill 拨款法案
sAc1t` appropriation-in-aid system 补助拨款办法
lPR^~&/ approved assets 核准资产
KS8@A/f approved basket stock 认可一篮子证券
i@+m<YS:2> approved budget 核准预算
)tBz=hy# approved charitable donation 认可慈善捐款
=u }~\ 'd approved charitable institution 认可慈善机构
eHvUgDt approved currency 核准货币；认可货币
l 8?C[, K% approved estimates 核准预算
:jv(-RTI approved estimates of expenditure 核准开支预算
L'Cd` .yVO approved overseas insurer 核准海外保险人
A4,%l\di< approved overseas trust company 核准海外信托公司
BlpyE[h
T approved pooled investment fund 核准汇集投资基金
JE}VRMNr approved provident fund scheme 认可公积金计划
5, ,'hAq_ approved provision 核准拨款
!@lx|= # approved redeemable share 核准可赎回股份
a!bW^?PcK approved regional stock 认可地区性证券
U Y*`R approved retirement scheme 认可退休金计划
bXJ(QXHd% approved subordinated loan 核准附属贷款
]. rKfv: arbitrage 套戥；套汇；套利
5 <k)tF% arbitrageur 套戥者；套汇者
w\i]z1 arbitrary amount 临时款项
U3_ O}X+ arrangement 措施；安排；协定
*eHa4I arrears 欠款
|?J57 ( arrears of pay 欠付薪酬
<B>qE a_I arrears of revenue 逾期未收税款；逾期未收的帐项
>bWpj8Kv articles of association 组织章程；组织细则；组织章程细则
,j X K Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
O> ~@>/# ascertainment of profit 确定利润
Q >4NUq "Asia Clear" “亚洲结算系统”
2 &*# k Asia Commercial Bank Ltd. 亚洲商业银行有限公司
]*=!lfrV Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
KH)-=IJ8 Asian Development Fund [ADF] 亚洲发展基金
?ja%*0
R Asian dollar bond 亚洲美元债券
o*A , 6 y Asian dollar market 亚洲美元市场
U+'zz#0qN Asian dollar rate 亚洲美元利率
Rw
`ezC# Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
[{ 2v} Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
;-"!p asked price 沽盘；喊价；索价；卖方报价
lha;| assessable income 应评税入息
DX! dU'tj assessable loss 应评税亏损
Ra5 3M!>] assessable profit 应评税利润
d;>G assessable value 应评税值
47(_5PFb# assessed profit 估定利润
Y `8)` assessed value 经评估价值
! $mY.uu assessment 评税；评定；估价；评税单
+w[ZMk assessment number 评税编号；估价编号
(<_kq;XtN0 assessment of additional tax 补加税评税
e 1XKlgl assessment of performance 业绩评估；实绩评价
6I RRRt O( Assessor 评税主任
:ILpf+`yY asset price bubbles 资产价格泡沫
%J-:%i asset-backed securities 具资产保证的证券
y@v)kN)Y9\ assets accretion 资产增值
jY\z+lW6A assets and liabilities 资产与负债
i. )^}id assets betterment statement 资产递增表；资产改进表
6p
}a! assets lending 实物放款；有抵押贷款
ShL!7y*rT{ assets of the company passing on the death 死者去世时转移的公司资产
oU,8?( }'~ assets pledged as security for liabilities 用作负债抵押的资产
!S&/Z p assets portfolio 资产投资组合
8y5"X"U assets price 资产价格
Y [)mHs2 assets quality 资产质素
4A "nm6 assets realization 资产变现
VDOC> assets refinancing arrangement 资产再集资安排
} Ifa5Lq) assets securitization 资产证券化
F|6"-*[RS assets situated outside Hong Kong 在香港以外地方的资产
~q+AAWL assets stripping 削减资产；拆卖资产
(KN",u6 F assets value 资产值
u9Adu` assignee 承让人
.?CaU assignment 转让；转让书；转让契
6X9$T11Vc assignment of interest 权益转让
]r!|@AWrQ\ assignment of letters patent and trade mark 专利证书及商标转让
6bs-&Vf assignment of property 物业转让；物业转让书
Oto8?4[n assignment right 转让权
h
#gI1(uL assignor 转让人
q&[G^9 associate 有联系的人；有关连人士；相联者；合伙人；联系人
Hf H+U& Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
}R}M>^(R4 associate member 附属会员
L"vk ^>E6 associated body corporate 相联法人团体
w5y.kc; associated company 相联公司；联属公司
-*[)CR-{ associated corporation 相联法团
:RIqA/ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
v
-)<nox 公认会计师公会〔英国〕
<(TAA15Xol Association of Futures Exchange Brokers 香港期货经纪协会
Ep;?%o ,G Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
0LC]%x+" association of underwriters 承保人组织
Zjn1,\(t~u assumption of control 接管
rtJ@D2Hj^ assurance 担保；保险；转易；转易书
]U~{?K'g@j assurance of interest 权益的转易
< ~CY?
at 19XX price 按一九ＸＸ年价格计算
Ff0V6j)ji at a discount 按赔价计算；按贴水价格计算；打折扣
([a;id at a premium 按溢价计算；按升水价格计算
nm\f$K>Pg at call 通知付款；按通知
q("l?' at constant market price 按固定市价计算
Am3j:|>* at constant price 按固定价格计算
rZ.=L q at cost 按成本计算
g,*fpk at current market price 按当时市价计算；按现时市价计算
)CoFRqz<h at current price 按当时价格计算；按现时价格计算
u m]N]cCD` at factor cost 按要素成本计算；按生产要素成本计算
nTsV>lQY, at money-of-the-day price 按付款当日价格计算
WxD$k3U at or better 按指定或较佳价位〔买卖指令〕
`0W"[BY at par 按面值计算；平价
`lm '_~=`& at sight 见票即付
Y:+:>[F at the close 按收市盘
%r6_[ 'T at the opening 按开市盘
&<#1G
u_ attestation 见证；见证条款
~7j-OWz9 at-the-money option 平价期权
:#sBN y attorney 受权人；受托代表人
%vf;qVoA~ attornment 新拥有人承认书
hiVDN"$$ attributable profit 可归属利润
hx%UZ <a attributable share value 可归属股份价值
0 )PZS> Auckland Stock Exchange 奥克兰证券交易所
(?uK auction 拍卖
aH%tD!%,o auctioneer 拍卖商
Dz.kJ_"Ro
audit 审计；核数
NI:O L
Audit Commission 审计署
| 9 *$6Y Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
yTbtS- 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
K; hP0J audit review 帐目审查
c
3| Lk7Q Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
ML$#&Z@
*7 audited account 审计帐目；经审计的帐目
j&.JAQ*2; audited annual account 经审计的周年帐目
Tf$> ^L audited balance sheet 经审计的资产负债表
/ L$q8 + auditor 核数师；核数主任；审计师
3- d"-'k auditor's certificate 核数师证明书；审计师证明书
k-*k'S_ auditor's report 核数师报告；审计师报告
A ?~4Pe Aussie bond 澳元债券
*WzPxQ_ austerity budget 紧缩预算
z-0
N/?x1 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
t':*~b{V@7 Australia All Ordinaries Index 澳洲所有普通股票指数
]+^4Yq>2 Australian Dollar [AUD] 澳元
? OO !M Australian Options Market 澳大利亚期权市场
`ALQSo~l Australian Securities Commission 澳洲证券事务监察委员会
u0+<[Ia'q Australian Society of Certified Practising Accountants 澳洲执业会计师公会
)('{q}JxV Australian Stock Exchange 澳大利亚证券交易所
Nt<Ac&6
s Austrian Schilling [ATS] 奥地利先令
WpI5C,3Z!l authentication 认证；鉴证
WV|9d}5 authority to purchase 委托购买证；委购书
?~}8^~3 authorization 认可；核准；授权；授权书
_fj@40i M authorization by direction 指示授权
A-\n"}4 authorization by instruction 指令授权
w+%p4VkA<r authorization by warrant 令状授权
Y\1& Uk authorization of unit trust 单位信托的认可
r 3T #Nv authorized agent 指定代理人
M tDJ1I% authorized capital 法定资本
J{EK}' authorized clerk 出市员
.$G ^c authorized dealer 认可交易商
j\.pS^+ authorized financial institution 认可财务机构
^=cX L authorized fund 认可基金
/xA`VyHO authorized fund house 获授权的基金公司；认可基金公司
h*[sV authorized institution 认可机构
W89J]#v)k authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
b;mpZ|T. authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
X~; *zYd5 authorized insurer 获授权保险人；获认可承保人
+(q
r {G? authorized investment 特准投资项目
H:1F=$0I9 authorized person 获授权人
%s%e5hU authorized representative 获授权代表
QmP Hf*w[ authorized share capital 法定股本
TlQ5'0&I automated quotation system 自动报价系统
Tkf4`Gxd Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
%%O_:@9x, 自动交易系统〔香港期货交易所有限公司〕
c$hoqi |tD automatic adjustment mechanism 自动调整机制
y3V47J2o automatic adjustment system 自动调整系统
#>$w9}gFi Automatic Clearing House 自动票据交换所
| qf8y automatic exchange rates accumulation system 自动化汇率累集系统
C\[g>_J Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
W9SEYkg automatic teller machine [ATM] 自动柜员机
C%Op[ H3 autopay 自动转帐
D GAg#jh available assets 可用资产
ORV'dr available fiscal reserve 现存财政储备
7XIG ne%v available profit 可用利润
xaSiG Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
E[_-s average 平均；平均数；海损
N
aiZU average basic salary 平均基本薪金
o648
xUP average consumer expenditure 平均消费开支；一般消费开支
l>>, ~ average cost 平均成本
@2$iFZq~ average cost of land production 增辟土地平均成本
U./1OZ& average daily turnover 平均每日成交额
%eqL)pC] average daily wage rate 平均每日工资率
z?_5fte` average expenditure pattern 平均开支模式
.Wci@5:3 average growth rate 平均增长率
kObgoMT<[ average net fixed assets 固定资产平均净值
b9 Ix*!Y average of relatives 相对价格平均数
5adB5)` average price 平均价格
1 Yv#4t average propensity to consume 平均消费倾向；一般消费倾向
PmE2T\{s! average propensity to save 平均储蓄倾向；一般储蓄倾向
N(&/ Ud average rate 平均率
VrRBwvp-K average revenue 平均收入；平均收益
}"chm=b average stock 平均库存；平均存货
pe@/tO&I average yearly rent 平均年租
]
i\a[3 avoidance of double taxation 避免双重课税
; 6zp,t0 avoidance of tax 避税
