A:
#kuk3}& A share Ａ股；甲类股份
R
m{\ R abatement of tax 减税；减扣免税额
@rTAbEk{U ABN AMRO Bank N.V. 荷兰银行
@\!9dK-W above-the-line expenditure 线上项目支出；经常预算支出
icX$<lD above-the-line receipt 线上项目收入；经常预算收入
6L2Si4OGjG ABSA Asia Limited 南非联合亚洲有限公司
I>]t% YKj absolute change 绝对数值变更
+h*. %P}o absolute expenditure 实际开支
VHyP@JB
absolute guideline figure 绝对准则数字
R ilr)$ absolute interest 绝对权益
/pa8>_, ~ absolute order of discharge 绝对破产解除令
^w +jPT-n absolute profit margin 绝对利润幅度
R]-$]koQO absolute value 实值；绝对值
.Fz5K&E= absolutely vested interest 绝对既得权益
f
+# absorbed cost 已吸收成本；已分摊成本
K }]0<\N absorption 吸收；分摊；合并
bwo{
Lw~ absorption rate 吸收率；摊配率；分摊率
6Wos6_ ACB Finance Limited 亚洲商业财务有限公司
\n @S.Y?P acceptable form of reciprocity 合理的互惠条件
K-xmLEu acceptable rate 适当利率；适当汇率
e|L $e0 acceptance agreement 承兑协议
X@ljZ acceptance for honour 参加承兑
t;R drk acceptor 承兑人；接受人；受票人
=uYz4IDB acceptor for honour 参加承兑人
4-?'gN_ accident insurance 意外保险
~vCfMV[F Accident Insurance Association of Hong Kong 香港意外保险公会
S[TJ{ L( accident insurance scheme 意外保险计划
`f@VX
:aL} accident year basis 意外年度基准
f[@M accommodation 通融；贷款
j'?^ <4i accommodation bill 通融票据；空头票据
9}4EW4
accommodation party 汇票代发人
)6S;w7 account balance 帐户余额；帐户结余
`VT0wAe2; account book 帐簿
!`BK%m\8 account collected in advance 预收款项
+Oae3VFf; account current book 往来帐簿
>gt_C' account of after-acquired property 事后取得的财产报告
9"@P.8_ account of defaulter 拖欠帐目
jJpSn[{ account payable 应付帐款
]g>@r.Nc account payee only [A/C payee only] 只可转帐；存入收款人帐户
%HRFH account receivable 应收帐款
>PsP y. account receivable report 应收帐款报表
3wS{@' account statement 结单；帐单；会计财务报表
kXj%thDx account title 帐户名称；会计科目
)$#r6fQO accountant's report 会计师报告
s $ ONht Accountant's Report Rules 会计师报告规则
0I.9m[<Fc accounting and auditing procedure 会计与审计程序；会计与核数程序
3X +uJb2 Accounting Arrangements 《会计安排》
!Q,A# N( accounting basis 会计基础
S=I hg
accounting by Official Receiver 破产管理署署长呈交的帐目
@~!1wPvF`I Accounting Circular 《会计通告》
^J8sR4p# accounting class 会计类别
`0r=ND5. accounting date 记帐日期；会计结算日期
X^tVq..0 accounting for money 款项核算
oCLs"L-r{ Accounting Officer 会计主任
3^LSK7.: accounting period 会计报告期；会计期
M y:9 accounting policy 会计政策；会计方针
'~-Lxvf ' accounting practice 会计惯例
w"Cc Wng1 accounting principle 会计准则
* &j)"hX accounting record 会计记录
kRs24 = accounting report 会计报告
o:\RJig< Accounting Services Branch [Treasury] 会计事务部〔库务署〕
ZCQ7xQD Accounting Society of China 中国会计学会
&`a$n2ycy accounting statement 会计报表
W|U!kqU accounting system 会计制度；会计系统
gT K5z.] accounting transaction 会计事项；帐务交易
8s4y7%,| accounting treatment 会计处理
+uF!.!} accounting year 会计年度
~Od4(
}/G accretion 增值；添加
H=vrF - # accrual 应计项目；应累算数目
%6`{KT? accrual basis 应计制；权责发生制
r9Ux=W\ accrual basis accounting 应计制会计；权责发生制会计
_tfZg /+) accrue 应累算；应计
?VMj;+'tr accrued benefit 应累算利益
U~8.uldnF accrued charges 应计费用
/j]r ?KAzw accrued cumulative preference share dividend 应累算的累积优先股股息
@!\ g+z_" accrued expenses 应累算费用
}b9#.H9 accrued interest payable 应付利息；应计未付利息
8wz4KG3SK accrued interest receivable 应收利息；应计未收利息
%h** L'~`` accrued right 累算权益
#@,39!;,:O accruing profit 应累算的利润
hFw\uETu accumulated fiscal reserve 累积财政储备
_nR8L`l*z accumulated profit 累积利润；滚存溢利
s,TKC67.%+ accumulated reserve 累积储备
Sf }>~z2 accumulation of surplus income 累积收益盈余
|Xblz1>DF acquired assets 既得资产
;lST@> acquisition 收购；购置；取得
9.| +KIRb acquisition cost 购置成本
d"nz/$ acquisition expenses 购置费用
NyD [9R? acquisition of 100% interest 收购全部股权
dbkccO}WB acquisition of control 取得控制权
%3e}YQe) acquisition of fixed assets 购置固定资产
LxkT oO{ acquisition of shell “买壳”
XD`QU m acquisition price 收购价
/&=E=S6 act of God 天灾
h<.G^c ) acting partner 执事合伙人
40pGu active market 买卖活跃的市场；交投畅旺的市场；旺市
1<]g7W active partner 积极参与的合伙人
?lv{;4 BC active trading 交投活跃
&\] [:kG; actual circulation 实际流通
oK h#th actual cost 实际成本
lKs*KwG actual expenditure 实际开支；实际支出
59";{"sw actual income 实际入息；实际收入；实际收益
m~9Qx`fi` actual market 现货市场
v'B++-% actual price 现货价；实际价格
o)KF+[^ actual profit 实际利润
N<+
><>9 actual quotation 实盘；实际价位；实际报价
XOO!jnQu actual year basis 按实际年度计算
w[z ^B& actuals 实货
! v|j C actuarial investigation 精算调查
cb l@V 1 actuarial principle 精算原则
^_JD
7-g actuarial report 精算师报告
i TY4 X:x Actuarial Society of Hong Kong 香港精算学会
3ik actuarial valuation 精算师估值
)J8dm'wH92 actuary 精算师
@`aR *B ad referendum agreement 暂定协议；有待覆核的协定
cu|gM[ ad valorem duty 从价税；按值征税
B:5( sK ad valorem duty system 从价税制
w!)B\l^+c ad valorem fee 从价费
s
z/7cLo ad valorem tariff 从价关税
JwbC3 t):@ additional allowance 额外免税额
xA]CtB*o7 additional amount for unexpired risk 未过期风险的额外款额
<CJua1l\ additional assessable profit 补加应评税利润
JxI}#iA additional assessment 补加评税
`h12 additional commitment 额外承担
1?"vKm additional commitment vote 额外承担拨款
.Vux~A additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Ev IL[\Dy additional dependent parent allowance 供养父母额外免税额
m/n_e g additional provision 额外拨款
au2 ieZZ[ additional stamp duty 附加印花税
; A~S){ additional tax 补加税罚款；补加税款
aQwc Py|1R Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
VO>A+vx3M adjudged bankrupt 被裁定破产
+Y,>ftN adjudicated bankrupt 裁定破产人
QJp
_ >K adjudication fee 裁定费；评定印花税额手续费；评估契据费
6}
!n0 adjudication of bankruptcy 裁定破产；宣告破产
Q,V v adjudication of insolvency 裁定无力偿还债务
"K`B'/ 08^ adjusted actual 经调整的实数；调整后的实数
v rdlI^ adjusted current assets 经调整的流动资产；调整后的流动资产
, " adjusted figure 经调整的数字；调整后的数额
bT}P":*y adjusted liabilities 经调整的负债；调整后的负债
j$^ 3 adjusted loss 经调整的亏损；调整后的亏损
K+ xiov-r? adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
aOfL;I adjusted profit 经调整的利润；调整后的利润
xf<D5 olZ adjusted surplus 经调整的盈余额；调整后的盈余额
npg. *I/> adjusted value 经调整的价值；调整后的价值
}kI-UEn$EP adjustment 调整；修订；理算〔保险〕
ex7zg! adjustment centre 调剂中心
oabc=N!7r adjustment lag 调整过程的时间差距；调整时差
>-
]tOH,0 adjustment mechanism 调整机制
kVw5z 3]Xg adjustment of loss 亏损调整
]uX'[Z}t adjustment process 调整过程；调整程序
cu(2BDfiL adjustment range 调整幅度
v0 |A
N administered exchange rate 受管制汇率
fM ?HZKo Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
~YOwg\w^ administration expenses 行政费用
;oV dkp administration fee 手续费；行政费
,rc5r3 administration in bankruptcy 破产管理
V(1Ldl'a administration order 遗产管理令
U 9TEC) administrator 管理人；遗产管理人
vL@N21 u administrator of the estate 遗产管理人
|E0>-\6 admission of debt 债项承认书
n;Tpf<*U admission of proof 接纳债权证明
x)l}d 3
advance 放贷款项；垫付款项；预支款项；预付款项
g}0}$WgH: advance account 暂支帐目；预付款帐户
P %f], f advance compensation 预付补偿金
VdQ}G!d advance from shareholder 股东垫款
!p4w
8 advance pending reimbursement 预支以待日后付还
Z+)R%Z'aL advanced economy 先进经济体系
F"VNz^6laV advancement 预付；预付财产
ibex:W^ advances warrant 垫款令
d*Dq=.F( advancing 贷出
s/UIo ^m adverse balance 逆差
Ji4c8*&Jpc adverse exchange 逆汇
X0J@ c "%0 advertisement addressed to shareholders 在报章刊登的致股东通告
5i7,s advice for collection 托收通知书
"0 \U>h advice of drawing 提款通知书；汇票通知书
aiGT!2 advice of payment 付款通知
2]C`S,) Advisory Committee [Securities and Futures Commission]
#o_`$'> 谘询委员会〔证券及期货事务监察委员会〕
OEy '8O$ Advisory Committee on Diversification 经济多元化谘询委员会
lBh|+K N affidavit 誓章；遗产申报誓章
Oyhl*`-*t affidavit of no receipt 述明无收款的誓章
[>::@[ affiliate 联号；联营公司；附属公司
qlD+[`=b affiliated company 附属公司；联号；联营公司
buX$O{43I affirmation [estate duty] 非宗教式宣誓〔遗产税〕
+r *f2\S affordability 负担能力
P!'Sx;C^f African Development Bank [AfDB] 非洲开发银行
23@e?A=C after-acquired property 事后取得的财产
y 562g`"U after-hours dealing 市后交易
Teu4 ; after-tax profit 税后盈利；税后利润；税后溢利
&\4AvaeA8y agency agreement 代理协议
R<lj$_72Q agency expenses 代理机构的开支
qCOv4b` agency fee 代理费
YUJlQ2e( Agency Law 《代理法》
{co(w
7 agent 代理人；承销人
x0@J~
_0 agent of company 公司代理人
ZdeRLX agent's fee 代理人费；经纪费
) Yz`
6 aggregate 总计；总数；总体数字
! L:! X88 aggregate amount 总款额；总额
/lkIbmV aggregate assets and liabilities 总体资产与负债
#qT 97NQ aggregate at constant price 按固定价格计算的总体数字
;H /*%2 aggregate demand 总需求
1BwCJ7?8 aggregate gross position 总持仓量
iJIPH>UMX aggregate limit 总限额
% ribxgmd aggregate of salaries tax 合计薪俸税
hL~@Ah5&t aggregate performance 总体表现；总体业绩
/vS!9f${ aggregate supply 总体供应
Y>geP+ - aggregate surplus 总盈余
% @3AA< aggregate total 整体总额
HE(|x 1C)j aggregate value 总值；合计价值
3&_O\nD aggregated basis 合计基准
db`xlvrCY aggregated net chargeable income 合计应课税入息实额
y _M<\b aggregation 合并计算；合计；总和
u*Z>&]W_ aggregation of incomes of husband and wife 夫妇入息合并计算
7'Y 3T[ aggregation of property 财产的总和
R<{bb ' agio 差价；贴水
|4aV~ n[># Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
f!a[+^RB: Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
~'KymarPU 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
s t P~/} Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
cOcF VPQ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
p;`jmF
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
q]YPDdR# 《香港政府和大韩民国政府关于相互促进和保护投资协定》
.x5Y fe agreement for a settlement 授产协议
.pNWpWL. agreement for assignment 转让协议
xu(5U` K agreement for sale 售卖协议；买卖协议
) a.Y$![ agreement for sale and purchase 买卖协议
m619bzFlB agreement for the payment of interest 支付利息协议
=:n>yZ3T agreement for the repayment of money 还款协议
m]}
E0 agreement of reinsurance 再保险协议
P66{l^ Agricultural Bank of China 中国农业银行
' Dv
`Gj air passenger departure tax 飞机乘客离境税
v~e@:7d i Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
j*n Z
airport tax 机场税
<:0649ZB alcohol duty 酒精税
U:m[*
}+< alienation 让与；让渡；转让
m5Q,RwJ!xK alimony 生活费；赡养费
I-oI,c%+ All Ordinaries Index [AOI] 所有普通股指数
>(S4h}^I all risks 全险；综合险
8o#*0d| All Sales Record for Stock Market 《股票市场成交报告》
]c]rIOTN Allied Capital Resources Limited 新联财务有限公司
asb-syqU all-items index [Consumer Price Index] 总指数〔消费物价指数〕
-;&a U;k allocation letter 拨款信件
$D
+6=m[ allocation of fund 分配款项；预留款项
[H)NkR;I allocation of profit 利润分配；溢利分配
$'*@g1v Y allocation warrant 拨款令
i<&*f}=' allotment 分配；配股
.^j #gE &B allotment notice 股份配售通知；配股通知
Pf;'eOdp allotment of shares 股份分配
9%WUh-|'p allowable 可获宽免；免税的
S .rlF1` allowable business loss 可扣除的营业亏损
Da*=uW9 allowable expenses 可扣税的支出
~Z!!wDHS allowance 免税额；津贴；备抵；准备金
}UJS*mR allowance for debts 债项的免税额
#XR<}OYcL allowance for depreciation by wear and tear 耗损折旧免税额
Hq[d!qc allowance for funeral expenses 殡殓费的免税额
)kR~|Yn<- allowance for inflation 为通货膨胀而预留的款项；通胀准备金
_+YCwg allowance for repairs and outgoings 修葺及支出方面的免税额
-jnx0{/ allowance to debtor 给债务人的津贴
Q* }#?g alteration of capital 资本更改
( iM"ug2 alternate trustee 候补受托人
#3vq+mcn amalgamation 合并
] C_g: |q ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
#7I,.DUy[ ambit of charges 征税范围；收费范围
x 4fl= amended valuation 经修订的估值
,o7aIg&_H American Commodities Exchange 美国商品交易所
tgK$}#.* American Express Bank Limited 美国运通银行
uSCF;y=1g, American Stock Exchange 美国证券交易所
QEK,mc3 amortization 摊销
OY7\*wc: amount due from banks 存放银行同业的款项
q+f]E&': amount due from banks abroad 存放海外银行同业的款项
lMz5))Rr amount due from holding companies 控股公司欠款
La9v97H: amount due from local banks 存放本港银行同业的款项
8aZuI |z amount due to banks 银行同业的存款
i <0H W amount due to banks abroad 海外银行同业的存款
|@? B%s Y amount due to holding companies 控股公司存款
H((!
BRl amount due to local banks 本港银行同业的存款
</F@ 5* amount due to outport banks 外埠银行同业的存款
:W(3<D7\ amount for note issue 发行纸币的款额
LWE[]1= amount of bond 担保契据的款额
nlJ~Q_E( amount of consideration 代价款额
o:B?g DM amount of contribution 供款数额
. [DCL amount of indebtedness 负债款额
/3->TS amount of principal of the loan 贷款本金额
_yY(&(]# amount of rates chargeable 应征差饷数额
$~vy,^ amount of share capital 股本额
p>4$&- amount of sums assured 承保款额
P.Pw .[:3 amount of variation 变动幅度
=KqcWN3k amount of vote 拨款数额
y%)5r}S^ amount payable 应付款额
.4Ob?ZS( amount receivable 应收款额
ks|[ `FH Amsterdam Stock Exchange 阿姆斯特丹证券交易所
q(<#7 spz analysis 分析
<AB N/nH ancillary risk 附属风险
YY-{&+, annual account 周年帐目；周年帐目报表；年度决算；年结
T)wc{C9w annual accounting date 年结日期
m<)0 XE 6w annual allowance 每年免税额；年积金；年度津贴；年津
Z&FC:4!! annual balance 年度余额
( ,1}P annual disposable income 每年可动用收入
b:3n)-V{ u annual estimates 周年预算
+g,:!5pg annual fee 年费
Gc2s Y 0 annual general meeting 周年大会
hFl$ u8KV annual growth rate 年增率；每年增长率
vWY}+# annual long-term supplement 长期个案每年补助金
BE. v+'c" annual pensionable emolument 可供计算退休金的年薪
i0DYdUj annual report 年报
wjh[}rTV* Annual Report on the Consumer Price Index 《消费物价指数年报》
Nw ;BhBt annual return 周年报表；周年申报表；每年报税表格
EeGP E Annual Return Rules 《周年报表规则》
ModwJ
w annual review of consumer prices 每年消费物价回顾
c#sPM!! annual roll-forward basis 逐年延展方式
z3+y|nx! annual salary 年薪
y;A<R[|Ve annual statement 年度报表；年度决算表
WmU4~. 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
pFi.?|6" annuitant 年金受益人
& V :q}Q annuity 年金
1~:7W annuity contract 年金合约
(\m4o
annuity on human life 人寿年金
jv7-i'I@ antecedent debt 先前的债项
bK;I :JK3 ante-dated cheque 倒填日期支票
^|y6oj anticipated expenditure 预期开支
JwWW w1 anticipated net profit 预期纯利
*0]E4]ZO anticipated revenue 预期收入
x&9}] E^< anti-inflation measure 反通货膨胀措施
Qr]xj7\@i anti-inflationary stance 反通货膨胀立场
Q4e*Z9YJ apparent deficit 表面赤字
MMCac6;Aea apparent financial solvency 表面偿债能力
^2E\{$J apparent partner 表面合伙人
fkE4 [X7f application for personal assessment 个人入息课税申请书
vaL+@Kq~& application of fund 资金应用
%7 =B?c | application to release as liquidator and to destruct the books of accounts and documents
,73 kh 申请免除清盘人职务及毁灭帐簿与文件
)\!_ `ob appointed actuary 委任精算师
'9^+J7iO(+ appointed auditor 委任核数师；委任审计师
A6ipA /_ appointed trustee 委任的受托人
P5s'cP X appointer 委任人
J'^H@L/E apportioned pro rata 按比例分摊
"?EoYF_ apportionment 分配；分摊
i? 5jl&30 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
xCwd*lsM apportionment formula 分摊方程式
+c4]}9f! apportionment of estate duty 遗产税的分摊
N*z_rZ E appraisal 估价；评估
']1\nJP[=X appreciable growth 可观增长
q[p +OpA appreciable impact 显着影响
e!
V`cg0 appreciable increase 可观增长
Yqz(@( % appreciation 增值；升值
{<0=y#@u appreciation against other currencies 相对其他货币升值
i5 wXT appreciation of the exchange value of Hong Kong dollar 港元汇值上升
+U/+ iI>0 appreciation tax 增值税
# 4S">u appropriation 拨款；拨用；拨付
i zJa` K appropriation account 拨款帐目
ipU,.@~# Appropriation Bill 拨款法案
u &Q2/Y appropriation-in-aid system 补助拨款办法
ol]"r5#Q_H approved assets 核准资产
v`3q0,, approved basket stock 认可一篮子证券
%^){Z,}M} approved budget 核准预算
P0O5CaR approved charitable donation 认可慈善捐款
)X-b|D4O approved charitable institution 认可慈善机构
g4USKJ19. approved currency 核准货币；认可货币
pN# \ approved estimates 核准预算
zf-)c1$*r approved estimates of expenditure 核准开支预算
l>K z5re^ approved overseas insurer 核准海外保险人
fw aq approved overseas trust company 核准海外信托公司
!f5I.r~ approved pooled investment fund 核准汇集投资基金
d`]| i:*q approved provident fund scheme 认可公积金计划
j3{8]D approved provision 核准拨款
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<T;1VQ approved redeemable share 核准可赎回股份
0'u2xe approved regional stock 认可地区性证券
?K , xxH approved retirement scheme 认可退休金计划
pvCn+y/U; approved subordinated loan 核准附属贷款
"@: b' m arbitrage 套戥；套汇；套利
r.1/ * i arbitrageur 套戥者；套汇者
$s$j</.q arbitrary amount 临时款项
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< arrangement 措施；安排；协定
dqwCyYC
arrears 欠款
} LuPYCzpu arrears of pay 欠付薪酬
<=WSX{_D arrears of revenue 逾期未收税款；逾期未收的帐项
BR\3ij articles of association 组织章程；组织细则；组织章程细则
qr> :meJy4 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
R'R LF
= ascertainment of profit 确定利润
qOaI4JP@ "Asia Clear" “亚洲结算系统”
<aps)vF Asia Commercial Bank Ltd. 亚洲商业银行有限公司
gC^4 K9g Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
M$&aNt; Asian Development Fund [ADF] 亚洲发展基金
}^r=( Asian dollar bond 亚洲美元债券
xb/L AlJ Asian dollar market 亚洲美元市场
E_ _^>= Asian dollar rate 亚洲美元利率
UeNa Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
SF$'$6x} Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
8W' ,T asked price 沽盘；喊价；索价；卖方报价
["l1\YCi assessable income 应评税入息
q{D_p[q assessable loss 应评税亏损
]pUf[^4 assessable profit 应评税利润
,>(/}=Z. assessable value 应评税值
i}SJ assessed profit 估定利润
DY2r6bcn` assessed value 经评估价值
\-(.cj)? assessment 评税；评定；估价；评税单
ap|7./yg assessment number 评税编号；估价编号
Qw>ftl e assessment of additional tax 补加税评税
T=lir%q assessment of performance 业绩评估；实绩评价
|+Gv) Rvp Assessor 评税主任
bvHF;Qywg asset price bubbles 资产价格泡沫
,\*P pcU asset-backed securities 具资产保证的证券
< >3}<i<[& assets accretion 资产增值
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, assets and liabilities 资产与负债
Fkgnc{NI assets betterment statement 资产递增表；资产改进表
xWkCP2$?P assets lending 实物放款；有抵押贷款
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assets of the company passing on the death 死者去世时转移的公司资产
b[+G+V assets pledged as security for liabilities 用作负债抵押的资产
^7Sk`V assets portfolio 资产投资组合
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14 assets price 资产价格
jSMvZJX3n assets quality 资产质素
y&8' V \ assets realization 资产变现
Rou$`<{H assets refinancing arrangement 资产再集资安排
EOqv u=$6 assets securitization 资产证券化
T\ ;7' assets situated outside Hong Kong 在香港以外地方的资产
.iK{=L/(y assets stripping 削减资产；拆卖资产
QLNQE 6- assets value 资产值
[UO?L2$& assignee 承让人
;O7Cahd F assignment 转让；转让书；转让契
EPx_xX assignment of interest 权益转让
qRXQL"Pe_l assignment of letters patent and trade mark 专利证书及商标转让
t~mbe assignment of property 物业转让；物业转让书
L,!3 assignment right 转让权
Jpi\n-
d! assignor 转让人
"[ f"h associate 有联系的人；有关连人士；相联者；合伙人；联系人
fq^D<c{3 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
4
ZD~i e associate member 附属会员
02g!mJW>}y associated body corporate 相联法人团体
osKM3}Sb associated company 相联公司；联属公司
/?<tjK' "H associated corporation 相联法团
*#ccz Association of Chartered Certified Accountants [ACCA] [United Kingdom]
=HJ) !( 公认会计师公会〔英国〕
tqI] S
X Association of Futures Exchange Brokers 香港期货经纪协会
34Q;& z\e Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
c\2+f7o@ association of underwriters 承保人组织
jKFypIZ4 assumption of control 接管
oK cgP assurance 担保；保险；转易；转易书
l2>ka~ assurance of interest 权益的转易
_Wcr'*7 at 19XX price 按一九ＸＸ年价格计算
"`pI! nj at a discount 按赔价计算；按贴水价格计算；打折扣
fiDwa
;, at a premium 按溢价计算；按升水价格计算
\i
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HD at call 通知付款；按通知
M%dJqwH5{ at constant market price 按固定市价计算
s>}ScJZ K at constant price 按固定价格计算
oU }eAZj{ at cost 按成本计算
u\~dsD2)q at current market price 按当时市价计算；按现时市价计算
r;3{%S._ at current price 按当时价格计算；按现时价格计算
@^g/`{j>J at factor cost 按要素成本计算；按生产要素成本计算
c.5?Q >!+ at money-of-the-day price 按付款当日价格计算
q}-q[p?
5 at or better 按指定或较佳价位〔买卖指令〕
-{z.8p}IW at par 按面值计算；平价
1~!
4 at sight 见票即付
j3j<01rq at the close 按收市盘
#=)(t${7' at the opening 按开市盘
/mMRV :pd attestation 见证；见证条款
N[$bP)h7 at-the-money option 平价期权
.
J "g.Q attorney 受权人；受托代表人
* Xh)22~T attornment 新拥有人承认书
/cn=8%!N attributable profit 可归属利润
;; z4EGr attributable share value 可归属股份价值
SKT f =rY Auckland Stock Exchange 奥克兰证券交易所
j$%KKl8j auction 拍卖
W ,</ auctioneer 拍卖商
6nxX~k audit 审计；核数
?L=@Zs Audit Commission 审计署
bLMN9wGOgK Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
F :"CaDk 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
}?f%cRT$ audit review 帐目审查
Xg>nb1e Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
j{) _&|^{ audited account 审计帐目；经审计的帐目
#R_IF&7 audited annual account 经审计的周年帐目
<5qXC.{Cyp audited balance sheet 经审计的资产负债表
Lf+M
+^l auditor 核数师；核数主任；审计师
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gPkW auditor's certificate 核数师证明书；审计师证明书
l{ U-$} auditor's report 核数师报告；审计师报告
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n7zt1^ Aussie bond 澳元债券
-phwzR\(t austerity budget 紧缩预算
g'G"`)~ 2 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
?- ^eI! Australia All Ordinaries Index 澳洲所有普通股票指数
9| yn{4E Australian Dollar [AUD] 澳元
nS xFz! Australian Options Market 澳大利亚期权市场
}D k*Hs^ E Australian Securities Commission 澳洲证券事务监察委员会
H8[ L:VeNT Australian Society of Certified Practising Accountants 澳洲执业会计师公会
O`2;n.>\ Australian Stock Exchange 澳大利亚证券交易所
c(@V
t&gE Austrian Schilling [ATS] 奥地利先令
r)$(>/[$ authentication 认证；鉴证
/15e-(Zz/ authority to purchase 委托购买证；委购书
o!TG8aeb authorization 认可；核准；授权；授权书
N?`-$C ] authorization by direction 指示授权
g70B22!y authorization by instruction 指令授权
IY$H M3t7 authorization by warrant 令状授权
]IQTf5n authorization of unit trust 单位信托的认可
?m3,e&pB5 authorized agent 指定代理人
zyNg?_SM authorized capital 法定资本
rzC\8Dd authorized clerk 出市员
VEAf,{)Q authorized dealer 认可交易商
ur\v[ k= authorized financial institution 认可财务机构
}eA2y($N authorized fund 认可基金
qaK9 E@l authorized fund house 获授权的基金公司；认可基金公司
9I0}:J;7 authorized institution 认可机构
m'h`%0Tc authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
gC-3ghmgS authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
DgOO\ authorized insurer 获授权保险人；获认可承保人
S]^`Qy) authorized investment 特准投资项目
T/NeoU3 p authorized person 获授权人
0) /L+P 5 authorized representative 获授权代表
Obd@#uab authorized share capital 法定股本
c8qsp n automated quotation system 自动报价系统
I_ "1. Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
w4YuijhW 自动交易系统〔香港期货交易所有限公司〕
#T0uPK
; automatic adjustment mechanism 自动调整机制
vu^ '+ky automatic adjustment system 自动调整系统
}:UNL^e? Automatic Clearing House 自动票据交换所
> %5<fK2
automatic exchange rates accumulation system 自动化汇率累集系统
yyZV/
x~ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
| /,XdTSy automatic teller machine [ATM] 自动柜员机
~(4;P%L: autopay 自动转帐
Bny3j~*U available assets 可用资产
sqkk 4w1#C available fiscal reserve 现存财政储备
octBt`\Of available profit 可用利润
0Da9,&D Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
}^).Y7{g[ average 平均；平均数；海损
gzS6{570 average basic salary 平均基本薪金
OQt_nb#z`{ average consumer expenditure 平均消费开支；一般消费开支
d(u"^NH; average cost 平均成本
3ifQKKcR{ average cost of land production 增辟土地平均成本
_U%a`%tU. average daily turnover 平均每日成交额
Bi7QY i/ average daily wage rate 平均每日工资率
P@ Oq'y[ average expenditure pattern 平均开支模式
^8p=g -U\ average growth rate 平均增长率
m22FOjk\ average net fixed assets 固定资产平均净值
sJ{S(wpi" average of relatives 相对价格平均数
< d".v average price 平均价格
Opc, {,z6 average propensity to consume 平均消费倾向；一般消费倾向
F91'5D,u0 average propensity to save 平均储蓄倾向；一般储蓄倾向
jq ULg iC average rate 平均率
nM*-Dy3ou average revenue 平均收入；平均收益
6?an._ C average stock 平均库存；平均存货
2H7b2% average yearly rent 平均年租
*c<=IcA avoidance of double taxation 避免双重课税
J QCQpn/ avoidance of tax 避税
