A:
jK' N((Hz A share Ａ股；甲类股份
4E+hRKuo, abatement of tax 减税；减扣免税额
}J7zTj~{ ABN AMRO Bank N.V. 荷兰银行
'
4E R00 above-the-line expenditure 线上项目支出；经常预算支出
G 2mX ; above-the-line receipt 线上项目收入；经常预算收入
wb e<'/X+ ABSA Asia Limited 南非联合亚洲有限公司
T}4/0yR2 absolute change 绝对数值变更
H) >@/"j; absolute expenditure 实际开支
#( 1j#\ absolute guideline figure 绝对准则数字
bk)g;+@ absolute interest 绝对权益
'sxNDnGg absolute order of discharge 绝对破产解除令
9Ffp2NW`; absolute profit margin 绝对利润幅度
_z54Ycr4H absolute value 实值；绝对值
C#H:-Q& absolutely vested interest 绝对既得权益
:OW ;?{ ~j absorbed cost 已吸收成本；已分摊成本
r" K':O6y absorption 吸收；分摊；合并
v*9<c{ a absorption rate 吸收率；摊配率；分摊率
3 q`)* ACB Finance Limited 亚洲商业财务有限公司
0
s 70r acceptable form of reciprocity 合理的互惠条件
2hee./F` acceptable rate 适当利率；适当汇率
wN2QK6Oc acceptance agreement 承兑协议
O)Y?=G)
acceptance for honour 参加承兑
gt/zpiKmV acceptor 承兑人；接受人；受票人
;L,mBQB?0b acceptor for honour 参加承兑人
|gsE2vV accident insurance 意外保险
] >+PnP35G Accident Insurance Association of Hong Kong 香港意外保险公会
Z*])6=2Q accident insurance scheme 意外保险计划
$DZH QH accident year basis 意外年度基准
?_ v{|
YI= accommodation 通融；贷款
V13BB44 accommodation bill 通融票据；空头票据
** +e7k accommodation party 汇票代发人
h(F<h_ account balance 帐户余额；帐户结余
=i(?de R account book 帐簿
b cAvM ; account collected in advance 预收款项
\'M3|w`f account current book 往来帐簿
TuW/N
L| account of after-acquired property 事后取得的财产报告
6: ]*c[7 account of defaulter 拖欠帐目
8HZ s>l account payable 应付帐款
!o>H1#2l account payee only [A/C payee only] 只可转帐；存入收款人帐户
e#B#B account receivable 应收帐款
rvyr xw%[ account receivable report 应收帐款报表
NNF>Xa`9, account statement 结单；帐单；会计财务报表
B}eA\O4}I account title 帐户名称；会计科目
UK{irU|\ accountant's report 会计师报告
F
{B\kq8 Accountant's Report Rules 会计师报告规则
+z9gbcx accounting and auditing procedure 会计与审计程序；会计与核数程序
7#~+@'Oe Accounting Arrangements 《会计安排》
_$p$") accounting basis 会计基础
3 ( ]M{4j accounting by Official Receiver 破产管理署署长呈交的帐目
7c ;9$j Accounting Circular 《会计通告》
p2N:; lXM accounting class 会计类别
I( S)n+E accounting date 记帐日期；会计结算日期
Cn_$l> accounting for money 款项核算
5BR2?hO4 Accounting Officer 会计主任
wP57Pf0 accounting period 会计报告期；会计期
[j"9rO" + accounting policy 会计政策；会计方针
Hk7q{`:N accounting practice 会计惯例
z z ^F
k& accounting principle 会计准则
2>\v*adG accounting record 会计记录
}/,HM9K e accounting report 会计报告
*-12VIG'H Accounting Services Branch [Treasury] 会计事务部〔库务署〕
4:7V./" 9 Accounting Society of China 中国会计学会
XUF\r]B,9 accounting statement 会计报表
^0#; YOk accounting system 会计制度；会计系统
z`Hy'{1 accounting transaction 会计事项；帐务交易
)~V4+*< accounting treatment 会计处理
VqE~c accounting year 会计年度
} %'bullT accretion 增值；添加
k"N(o( accrual 应计项目；应累算数目
^T.E+2=>z accrual basis 应计制；权责发生制
o0ZM[0@j accrual basis accounting 应计制会计；权责发生制会计
J|3E- p\o accrue 应累算；应计
qClHP)< accrued benefit 应累算利益
H K~xOAF accrued charges 应计费用
,KJw|x4}\ accrued cumulative preference share dividend 应累算的累积优先股股息
@
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1.D-FPK accrued interest payable 应付利息；应计未付利息
Lw'9 accrued interest receivable 应收利息；应计未收利息
)XfzLF7 accrued right 累算权益
O}[PJfvBHo accruing profit 应累算的利润
TM8 =U-A accumulated fiscal reserve 累积财政储备
7?v# 'Ie s accumulated profit 累积利润；滚存溢利
Bk}><H accumulated reserve 累积储备
+p8BGNW, accumulation of surplus income 累积收益盈余
O,<IGO acquired assets 既得资产
4 V1bLm acquisition 收购；购置；取得
\]9.zlB acquisition cost 购置成本
{ "vkji> acquisition expenses 购置费用
\*\ R1_+ acquisition of 100% interest 收购全部股权
Jd,)a#<j acquisition of control 取得控制权
u4"SH( acquisition of fixed assets 购置固定资产
"C?5f]T acquisition of shell “买壳”
1G7b%yPA acquisition price 收购价
<} jPXEB" act of God 天灾
kGkA:g: acting partner 执事合伙人
K\^ 0_F K active market 买卖活跃的市场；交投畅旺的市场；旺市
]MtFf6& active partner 积极参与的合伙人
)s9',4$eK< active trading 交投活跃
lZ&]|*> actual circulation 实际流通
L&-hXGx=7 actual cost 实际成本
UwY -7Mmo actual expenditure 实际开支；实际支出
93IFcmO.H@ actual income 实际入息；实际收入；实际收益
(]*H[)F/ actual market 现货市场
OquAql: actual price 现货价；实际价格
O8U<{jgAG actual profit 实际利润
`d 2,*KR actual quotation 实盘；实际价位；实际报价
}<jb vCeK actual year basis 按实际年度计算
Lz DI0a. actuals 实货
?8, %LIQ? actuarial investigation 精算调查
-S%x
wJKM actuarial principle 精算原则
YHV-|UNF actuarial report 精算师报告
uE=$p) Actuarial Society of Hong Kong 香港精算学会
nH !3(X* actuarial valuation 精算师估值
rg_Q "g actuary 精算师
L?Yoh< ad referendum agreement 暂定协议；有待覆核的协定
fWGOP~0 ad valorem duty 从价税；按值征税
CJaKn z ad valorem duty system 从价税制
H ftxS ad valorem fee 从价费
! }M, ad valorem tariff 从价关税
Ov w[b2ii additional allowance 额外免税额
1x~U*vbh Q additional amount for unexpired risk 未过期风险的额外款额
k;dXOn additional assessable profit 补加应评税利润
'z=:[#b additional assessment 补加评税
":Edu,6O additional commitment 额外承担
#kkY@k$4 additional commitment vote 额外承担拨款
.r+hERcB additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
_kFYBd additional dependent parent allowance 供养父母额外免税额
:`vP}I ^ additional provision 额外拨款
7?"y{R>E additional stamp duty 附加印花税
D~K;~nI additional tax 补加税罚款；补加税款
N"[ B=fU} Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
rAdacnZV adjudged bankrupt 被裁定破产
W&"|} Pi/ adjudicated bankrupt 裁定破产人
"()sb? & adjudication fee 裁定费；评定印花税额手续费；评估契据费
Vy G4(X va adjudication of bankruptcy 裁定破产；宣告破产
mT*{-n_Zs adjudication of insolvency 裁定无力偿还债务
L3(^{W]| adjusted actual 经调整的实数；调整后的实数
_L.n, adjusted current assets 经调整的流动资产；调整后的流动资产
^] p adjusted figure 经调整的数字；调整后的数额
o**y Z2 adjusted liabilities 经调整的负债；调整后的负债
O$ !* %TL adjusted loss 经调整的亏损；调整后的亏损
9O,,m~B 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
[LM^), J? adjusted profit 经调整的利润；调整后的利润
Fs/? adjusted surplus 经调整的盈余额；调整后的盈余额
{Z{o"56f adjusted value 经调整的价值；调整后的价值
_ 'x8M adjustment 调整；修订；理算〔保险〕
ts9pM~_~ adjustment centre 调剂中心
,je`YEC adjustment lag 调整过程的时间差距；调整时差
Ja^ 5?Ar| adjustment mechanism 调整机制
7q9gngT1LA adjustment of loss 亏损调整
`BZ&~vJ_ adjustment process 调整过程；调整程序
(9fdljl],: adjustment range 调整幅度
^%oUmwP<$ administered exchange rate 受管制汇率
Y^ve:Z Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Y\/gU8w/ administration expenses 行政费用
": ?T%v> administration fee 手续费；行政费
\6j^k Y= administration in bankruptcy 破产管理
N1--~ e administration order 遗产管理令
; @4H5p administrator 管理人；遗产管理人
Xwu.AVsr administrator of the estate 遗产管理人
eQX`,9:5 admission of debt 债项承认书
ySN V^+ admission of proof 接纳债权证明
5a8>g
[2U advance 放贷款项；垫付款项；预支款项；预付款项
#'o7x 'n^ advance account 暂支帐目；预付款帐户
*8g<R advance compensation 预付补偿金
9 |:^k. advance from shareholder 股东垫款
O jnJV advance pending reimbursement 预支以待日后付还
EH9 Hpo advanced economy 先进经济体系
)xl6,bq3 advancement 预付；预付财产
d }0qJoH4 advances warrant 垫款令
J 0<p4%Cf advancing 贷出
_ptP[SV^j adverse balance 逆差
uVU`tDzd: adverse exchange 逆汇
h#f&|* Q5m advertisement addressed to shareholders 在报章刊登的致股东通告
j^u [ F" advice for collection 托收通知书
7$T8&Mh advice of drawing 提款通知书；汇票通知书
')PVGV(D+ advice of payment 付款通知
DR+,Y2!_GT Advisory Committee [Securities and Futures Commission]
,I*X) ( 谘询委员会〔证券及期货事务监察委员会〕
jD< pIHau Advisory Committee on Diversification 经济多元化谘询委员会
r :.uBc&_ affidavit 誓章；遗产申报誓章
}B!cv {{ affidavit of no receipt 述明无收款的誓章
X}JWf<=q affiliate 联号；联营公司；附属公司
I^0 t2[M affiliated company 附属公司；联号；联营公司
whkJ pK(
affirmation [estate duty] 非宗教式宣誓〔遗产税〕
pVokgUrC affordability 负担能力
jq oPLbxT African Development Bank [AfDB] 非洲开发银行
c]m! G'L_/ after-acquired property 事后取得的财产
Z^6#4Q]YC after-hours dealing 市后交易
a>Re^GT+z after-tax profit 税后盈利；税后利润；税后溢利
WVL#s?=g agency agreement 代理协议
f~gSJ< t4 agency expenses 代理机构的开支
#Q6w+ " agency fee 代理费
CI^|k/ Agency Law 《代理法》
$i Jnxqn agent 代理人；承销人
/mbCP>bcG agent of company 公司代理人
03E3cp " agent's fee 代理人费；经纪费
m4**>!I aggregate 总计；总数；总体数字
7!d$M{0" aggregate amount 总款额；总额
r\mPIr| aggregate assets and liabilities 总体资产与负债
ckwF|:e 7* aggregate at constant price 按固定价格计算的总体数字
:0Te4UE;P7 aggregate demand 总需求
&6" P7X aggregate gross position 总持仓量
8 lS($@@{ aggregate limit 总限额
A PHPN:v aggregate of salaries tax 合计薪俸税
ph^4GBR aggregate performance 总体表现；总体业绩
=P_fv aggregate supply 总体供应
V/H@vKN2 aggregate surplus 总盈余
p?Sl}A@` aggregate total 整体总额
k EAhTh&g* aggregate value 总值；合计价值
t"YIq/08 aggregated basis 合计基准
|zMqJ.qu aggregated net chargeable income 合计应课税入息实额
EzP#Mnz^ aggregation 合并计算；合计；总和
@ M[Q $: aggregation of incomes of husband and wife 夫妇入息合并计算
ER<e X4oU aggregation of property 财产的总和
6&],WGz agio 差价；贴水
[h", D5 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
0eA5zFU7 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
ONWO`XD 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
9v?V Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
<9 },M 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
\!PV*%P Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
=HPu {K$ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
)5i* /I\ agreement for a settlement 授产协议
d^SE)/j agreement for assignment 转让协议
FW^.m?}| agreement for sale 售卖协议；买卖协议
Q&wYc{TUbm agreement for sale and purchase 买卖协议
C"No5r'K3 agreement for the payment of interest 支付利息协议
QN #)F agreement for the repayment of money 还款协议
33M}>$Z H agreement of reinsurance 再保险协议
w b+<a Agricultural Bank of China 中国农业银行
8nu> gA air passenger departure tax 飞机乘客离境税
44Qk;8* Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
^Jtl;Q airport tax 机场税
I =b'j5c alcohol duty 酒精税
b A+[{ alienation 让与；让渡；转让
w{ P6i<J alimony 生活费；赡养费
Z!)f* All Ordinaries Index [AOI] 所有普通股指数
\*9Ua/H all risks 全险；综合险
<,-,? All Sales Record for Stock Market 《股票市场成交报告》
YAMfP8S Allied Capital Resources Limited 新联财务有限公司
R9E6uz.j all-items index [Consumer Price Index] 总指数〔消费物价指数〕
X!7Xg allocation letter 拨款信件
x~(y "^ph allocation of fund 分配款项；预留款项
%# 4 +! allocation of profit 利润分配；溢利分配
d"l}Ny)C allocation warrant 拨款令
C,='3^Nc allotment 分配；配股
~9i qD allotment notice 股份配售通知；配股通知
3se$,QmN allotment of shares 股份分配
dk 4D+*R allowable 可获宽免；免税的
K Dz]wNf allowable business loss 可扣除的营业亏损
D?J# u;h~f allowable expenses 可扣税的支出
Q
%y,;N"ro allowance 免税额；津贴；备抵；准备金
6'vi68 allowance for debts 债项的免税额
*s36O F! allowance for depreciation by wear and tear 耗损折旧免税额
yjR)Z9t allowance for funeral expenses 殡殓费的免税额
HYFN?~G allowance for inflation 为通货膨胀而预留的款项；通胀准备金
xx6S`R6: allowance for repairs and outgoings 修葺及支出方面的免税额
Bpas[2gYC allowance to debtor 给债务人的津贴
I9Om#m alteration of capital 资本更改
}(cY| alternate trustee 候补受托人
f:FpyCo=9 amalgamation 合并
G)4SWu0<t ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Wa{%0inZ ambit of charges 征税范围；收费范围
'M
lXnHxt amended valuation 经修订的估值
"$Y(NFb American Commodities Exchange 美国商品交易所
U>1b9G"_ American Express Bank Limited 美国运通银行
(6o:4|xl0 American Stock Exchange 美国证券交易所
@ oA0{&G{ amortization 摊销
lk N'uZ amount due from banks 存放银行同业的款项
Fi/jR0]e2 amount due from banks abroad 存放海外银行同业的款项
tUrNp~ve, amount due from holding companies 控股公司欠款
8LeK wb amount due from local banks 存放本港银行同业的款项
ac3_L$X[ amount due to banks 银行同业的存款
T#Fn:6 _= amount due to banks abroad 海外银行同业的存款
p&m
^IWD amount due to holding companies 控股公司存款
8}9Ob~on
amount due to local banks 本港银行同业的存款
' me:Zd amount due to outport banks 外埠银行同业的存款
M .t@@wq amount for note issue 发行纸币的款额
cPm~`
Zd amount of bond 担保契据的款额
ifd}]UMQ amount of consideration 代价款额
67fIIXk& amount of contribution 供款数额
p^Agh
amount of indebtedness 负债款额
cL
ae=N amount of principal of the loan 贷款本金额
n' B mz amount of rates chargeable 应征差饷数额
. 2/,XwIr amount of share capital 股本额
?|)rv amount of sums assured 承保款额
<(Tia zg amount of variation 变动幅度
a /QIJ*0 amount of vote 拨款数额
D|"s E> amount payable 应付款额
q1P :^<[ amount receivable 应收款额
q< b"M$ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
a\>+=mua analysis 分析
t+jIHo ancillary risk 附属风险
([1= > Jw" annual account 周年帐目；周年帐目报表；年度决算；年结
G IK
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>b 3@>W annual allowance 每年免税额；年积金；年度津贴；年津
(%Ng'~J\| annual balance 年度余额
SC]6F* annual disposable income 每年可动用收入
gfx oJihE annual estimates 周年预算
TdNsyr}JG annual fee 年费
0}6QO annual general meeting 周年大会
)4Bwt`VX annual growth rate 年增率；每年增长率
( e 0_RQ annual long-term supplement 长期个案每年补助金
B U'Ki \ annual pensionable emolument 可供计算退休金的年薪
\I:UC
% annual report 年报
zv`zsq DJ Annual Report on the Consumer Price Index 《消费物价指数年报》
X1O65DMr`g annual return 周年报表；周年申报表；每年报税表格
bd.j,4^ Annual Return Rules 《周年报表规则》
EgFl="0 annual review of consumer prices 每年消费物价回顾
.fbYB,0w annual roll-forward basis 逐年延展方式
_ \_3s annual salary 年薪
+BU0 6lLD annual statement 年度报表；年度决算表
%bEGv:88s 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
[2 =^C=52 annuitant 年金受益人
m9%yR"g9 annuity 年金
4$ ..r4@ annuity contract 年金合约
|&9 tU annuity on human life 人寿年金
z9I1RX V antecedent debt 先前的债项
s z;=mMr/Z ante-dated cheque 倒填日期支票
r$94J'_ anticipated expenditure 预期开支
?`z a-+<r< anticipated net profit 预期纯利
o`oRG)QC anticipated revenue 预期收入
D` 1I;Tb# anti-inflation measure 反通货膨胀措施
/DK*y S anti-inflationary stance 反通货膨胀立场
58qaA\iw apparent deficit 表面赤字
$_ST:h&C apparent financial solvency 表面偿债能力
= 7*o C apparent partner 表面合伙人
|}l@w +N3 application for personal assessment 个人入息课税申请书
unx;m$-c application of fund 资金应用
D7 %^Ly application to release as liquidator and to destruct the books of accounts and documents
h gF21Oj9 申请免除清盘人职务及毁灭帐簿与文件
B 9%yd*SJ appointed actuary 委任精算师
c`rfKr&z appointed auditor 委任核数师；委任审计师
]}jgB 2x7 appointed trustee 委任的受托人
^H
f+du appointer 委任人
1!K !o Y apportioned pro rata 按比例分摊
z?8zFP apportionment 分配；分摊
wa9'2a1? Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
FRb&@(; apportionment formula 分摊方程式
y.L|rRe@P apportionment of estate duty 遗产税的分摊
U{j5kX appraisal 估价；评估
9 |us<k appreciable growth 可观增长
E !:.G+SEl appreciable impact 显着影响
>^M! @=/?J appreciable increase 可观增长
V5hp
Y ] appreciation 增值；升值
qp luk! appreciation against other currencies 相对其他货币升值
#p11D=
@[ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
A }a z
m> appreciation tax 增值税
}Z~pfm_S appropriation 拨款；拨用；拨付
3(oZZz appropriation account 拨款帐目
AT2NC6{M Appropriation Bill 拨款法案
C D XB&%Sr appropriation-in-aid system 补助拨款办法
|6\FI? approved assets 核准资产
DW'0j$; approved basket stock 认可一篮子证券
ctnAVm approved budget 核准预算
\c5#\1< approved charitable donation 认可慈善捐款
WM~J,`]J approved charitable institution 认可慈善机构
w*|= k~z approved currency 核准货币；认可货币
' [7C~r{% approved estimates 核准预算
FCS5@l,'< approved estimates of expenditure 核准开支预算
iKR8^sj7S approved overseas insurer 核准海外保险人
d;@E~~o?B] approved overseas trust company 核准海外信托公司
HYa$EE2 approved pooled investment fund 核准汇集投资基金
*y":@T approved provident fund scheme 认可公积金计划
\@iOnRuHn9 approved provision 核准拨款
F[Guy7?O approved redeemable share 核准可赎回股份
-oaG| approved regional stock 认可地区性证券
v@}1WGY approved retirement scheme 认可退休金计划
p *(U*8Q approved subordinated loan 核准附属贷款
mR!&.R? arbitrage 套戥；套汇；套利
N,'[:{GOY arbitrageur 套戥者；套汇者
-(%ar%~Zd arbitrary amount 临时款项
X#f+m) S arrangement 措施；安排；协定
RE(=! 8lGR arrears 欠款
hIE%-gZ/ arrears of pay 欠付薪酬
\ N-|
iq arrears of revenue 逾期未收税款；逾期未收的帐项
v e6N articles of association 组织章程；组织细则；组织章程细则
FV vv Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
2l\D~ y ascertainment of profit 确定利润
YU ]G5\UU "Asia Clear" “亚洲结算系统”
.O@q5G Asia Commercial Bank Ltd. 亚洲商业银行有限公司
xPn'yo Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
0C"PC:h5 Asian Development Fund [ADF] 亚洲发展基金
5<:VJC< Asian dollar bond 亚洲美元债券
?
bUpK Asian dollar market 亚洲美元市场
-Ib + #pX Asian dollar rate 亚洲美元利率
GDNh?R Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
=2vMw] Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
ci{9ODN asked price 沽盘；喊价；索价；卖方报价
B~ 'VDOG$Z assessable income 应评税入息
u+I r:k assessable loss 应评税亏损
n '0 $>Q assessable profit 应评税利润
tNi% }~Z assessable value 应评税值
o\=i0HR9 assessed profit 估定利润
J;Z>fAE7 assessed value 经评估价值
e!2% k u assessment 评税；评定；估价；评税单
6S& =OK^ assessment number 评税编号；估价编号
jU3 ;jm.) assessment of additional tax 补加税评税
+cE tm assessment of performance 业绩评估；实绩评价
h.}t${1ZC Assessor 评税主任
6Mf3)o2 asset price bubbles 资产价格泡沫
w50Bq&/jX asset-backed securities 具资产保证的证券
vS24;:f assets accretion 资产增值
^! v} assets and liabilities 资产与负债
[Q.4] K2 assets betterment statement 资产递增表；资产改进表
N8MlT \+r assets lending 实物放款；有抵押贷款
]L%R[Z!3 assets of the company passing on the death 死者去世时转移的公司资产
w $U/;C assets pledged as security for liabilities 用作负债抵押的资产
#)h
~ .D{ assets portfolio 资产投资组合
U_
?elz\
assets price 资产价格
aJa^~*N/Aa assets quality 资产质素
j~,LoGuPh assets realization 资产变现
6Qzu- assets refinancing arrangement 资产再集资安排
-'p@ lk assets securitization 资产证券化
kUaGok? assets situated outside Hong Kong 在香港以外地方的资产
_ \y0 mc4 assets stripping 削减资产；拆卖资产
_WjETyh
[H assets value 资产值
5qtmb4R ~ assignee 承让人
lu@>?,< assignment 转让；转让书；转让契
jh Eg#Q$ assignment of interest 权益转让
BJ.8OU*9]S assignment of letters patent and trade mark 专利证书及商标转让
L@k;L assignment of property 物业转让；物业转让书
#( )cG assignment right 转让权
" jQe\ assignor 转让人
tM PX vE associate 有联系的人；有关连人士；相联者；合伙人；联系人
r~ D~7MNl Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
k vgs $ associate member 附属会员
7N59B z associated body corporate 相联法人团体
("J V:u.L+ associated company 相联公司；联属公司
%3l;bR> associated corporation 相联法团
CAo )v,f Association of Chartered Certified Accountants [ACCA] [United Kingdom]
N;`[R>Z~ 公认会计师公会〔英国〕
mP$G9R Association of Futures Exchange Brokers 香港期货经纪协会
]htZ!; 8J Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
mTuB* association of underwriters 承保人组织
\gI:`>-
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vo( j@+dz assurance 担保；保险；转易；转易书
Dy{ ` ">a assurance of interest 权益的转易
Pq J* at 19XX price 按一九ＸＸ年价格计算
}MavI' at a discount 按赔价计算；按贴水价格计算；打折扣
)`+@j.75 at a premium 按溢价计算；按升水价格计算
4{pemqS* at call 通知付款；按通知
J"2ODB 5" at constant market price 按固定市价计算
)D@n?qbG at constant price 按固定价格计算
,<P[C UD&& at cost 按成本计算
iZq@W3GL
C at current market price 按当时市价计算；按现时市价计算
t{S{!SF4 at current price 按当时价格计算；按现时价格计算
+S5_J&~ at factor cost 按要素成本计算；按生产要素成本计算
]20 "la5 at money-of-the-day price 按付款当日价格计算
% 6hw at or better 按指定或较佳价位〔买卖指令〕
]-5jgz" at par 按面值计算；平价
};|PFWs at sight 见票即付
"O*W]e at the close 按收市盘
aEqI51I at the opening 按开市盘
97))'gC attestation 见证；见证条款
if!`Qid at-the-money option 平价期权
> v !c\ attorney 受权人；受托代表人
6[h$r/GXh" attornment 新拥有人承认书
\`p~ b( attributable profit 可归属利润
4bF Vyv attributable share value 可归属股份价值
v.2Vg Auckland Stock Exchange 奥克兰证券交易所
JTh =JHJ auction 拍卖
FPUR0myCU auctioneer 拍卖商
g\{! 21M audit 审计；核数
%1?V6 & Audit Commission 审计署
v4>"p!_C Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
F%+rOT<5 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〕
@ Rb1)$~# audit review 帐目审查
pOI`,i}. Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
qD%&\ZT audited account 审计帐目；经审计的帐目
^RyTK|SQ audited annual account 经审计的周年帐目
2SPFjpG8n audited balance sheet 经审计的资产负债表
:0j`yo: w auditor 核数师；核数主任；审计师
rWfurB5f auditor's certificate 核数师证明书；审计师证明书
YG1`%,OW` auditor's report 核数师报告；审计师报告
'-] BSU Aussie bond 澳元债券
(DMnwqr austerity budget 紧缩预算
k q.h\[ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
kbT-Oz 2 Australia All Ordinaries Index 澳洲所有普通股票指数
(`y |AOs Australian Dollar [AUD] 澳元
9"lW"lG! Australian Options Market 澳大利亚期权市场
;$ L!`"jn Australian Securities Commission 澳洲证券事务监察委员会
S1= JdN Australian Society of Certified Practising Accountants 澳洲执业会计师公会
2[&-y[1 Australian Stock Exchange 澳大利亚证券交易所
`L*;58MA Austrian Schilling [ATS] 奥地利先令
7RFkHME authentication 认证；鉴证
6N+)LF}P b authority to purchase 委托购买证；委购书
ecZOX$'5 authorization 认可；核准；授权；授权书
wYMX1= authorization by direction 指示授权
L8tLW09 authorization by instruction 指令授权
hGo|2@sc authorization by warrant 令状授权
W>wi;Gf# authorization of unit trust 单位信托的认可
c2mt<DtWW authorized agent 指定代理人
JR<-'
authorized capital 法定资本
+M]8_kE=+l authorized clerk 出市员
Y4qyy\} authorized dealer 认可交易商
wVJFA1 authorized financial institution 认可财务机构
X|1YG ZJ authorized fund 认可基金
HgAT H authorized fund house 获授权的基金公司；认可基金公司
EEZ 2Gu6c authorized institution 认可机构
GXlg% authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
49fq6Zh O authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
to|9)\ authorized insurer 获授权保险人；获认可承保人
^QQ NJ authorized investment 特准投资项目
PQ"%Z.F" authorized person 获授权人
2\tj eg authorized representative 获授权代表
_";pk _ authorized share capital 法定股本
_O,ZeES automated quotation system 自动报价系统
"}+/ 0$ F Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
d@f2Vxe7 自动交易系统〔香港期货交易所有限公司〕
^|{fB,B automatic adjustment mechanism 自动调整机制
KL"L65g& automatic adjustment system 自动调整系统
}/r%~cZ Automatic Clearing House 自动票据交换所
W8h\ s { automatic exchange rates accumulation system 自动化汇率累集系统
Rs []i; Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
>b ?)WNk automatic teller machine [ATM] 自动柜员机
I8]NY !'cW autopay 自动转帐
9ufs6 z available assets 可用资产
,4W((OQ^ available fiscal reserve 现存财政储备
`80Hxp@ available profit 可用利润
y]4 ` d Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
I 8;[DP9 average 平均；平均数；海损
U?j> 28 average basic salary 平均基本薪金
M #&L@fg! average consumer expenditure 平均消费开支；一般消费开支
+M&S average cost 平均成本
=T4 w: average cost of land production 增辟土地平均成本
:=eUNH average daily turnover 平均每日成交额
2vQ^519 average daily wage rate 平均每日工资率
,6Q-k4 _ average expenditure pattern 平均开支模式
)_K@ ?rWS average growth rate 平均增长率
\U>Kn_7m average net fixed assets 固定资产平均净值
" z'!il# average of relatives 相对价格平均数
1W <_5 j_ average price 平均价格
K a\b_P& average propensity to consume 平均消费倾向；一般消费倾向
6|cl` }g_j average propensity to save 平均储蓄倾向；一般储蓄倾向
wx5 *!^&j average rate 平均率
xU<lv{m`D average revenue 平均收入；平均收益
#e>MNc
'z average stock 平均库存；平均存货
' t.F.t average yearly rent 平均年租
|UO;St F avoidance of double taxation 避免双重课税
A'(F%0NF6 avoidance of tax 避税
