A:
"|HDGA5 A share Ａ股；甲类股份
| a# f\ abatement of tax 减税；减扣免税额
;Yg{zhJ X~ ABN AMRO Bank N.V. 荷兰银行
-^ C=]Medl above-the-line expenditure 线上项目支出；经常预算支出
[ V)
L above-the-line receipt 线上项目收入；经常预算收入
<bD>m[8, ABSA Asia Limited 南非联合亚洲有限公司
_Y [jyD1> absolute change 绝对数值变更
L^{|uP15N absolute expenditure 实际开支
PtTH PAKj absolute guideline figure 绝对准则数字
gL3"Gg3 absolute interest 绝对权益
5e fpeu absolute order of discharge 绝对破产解除令
$&2UTczp absolute profit margin 绝对利润幅度
j8sH#b7Z absolute value 实值；绝对值
/-i !; ! absolutely vested interest 绝对既得权益
uy}%0vLo absorbed cost 已吸收成本；已分摊成本
`3Uj{w/Q:L absorption 吸收；分摊；合并
yOwA8 ^q absorption rate 吸收率；摊配率；分摊率
E=#0I]v[ ACB Finance Limited 亚洲商业财务有限公司
%bdjBa} acceptable form of reciprocity 合理的互惠条件
(~J^3O]Fo acceptable rate 适当利率；适当汇率
4DOK4{4?5 acceptance agreement 承兑协议
<En gi ! acceptance for honour 参加承兑
tu5*Qp\ acceptor 承兑人；接受人；受票人
H~E(JLcU acceptor for honour 参加承兑人
EKz Ad accident insurance 意外保险
r]0
lo- Accident Insurance Association of Hong Kong 香港意外保险公会
z1Ov|Q` accident insurance scheme 意外保险计划
~D |5u\D- accident year basis 意外年度基准
+EAT:, accommodation 通融；贷款
;IpT} , accommodation bill 通融票据；空头票据
pm6>_K z accommodation party 汇票代发人
KW7UUXL account balance 帐户余额；帐户结余
P06R JE account book 帐簿
?]4>rl} account collected in advance 预收款项
:(H> 2xS,s account current book 往来帐簿
@GvztVYo account of after-acquired property 事后取得的财产报告
Z*FrB58 account of defaulter 拖欠帐目
f u9Cx account payable 应付帐款
T =2=k&| account payee only [A/C payee only] 只可转帐；存入收款人帐户
2 6>ZW4 Z account receivable 应收帐款
-<_Ww\%8M account receivable report 应收帐款报表
?SC[G-b account statement 结单；帐单；会计财务报表
Hp(D);0+) account title 帐户名称；会计科目
XduV+$ 03 accountant's report 会计师报告
T t>8? Accountant's Report Rules 会计师报告规则
+z$pg accounting and auditing procedure 会计与审计程序；会计与核数程序
R d>B0;4 Accounting Arrangements 《会计安排》
a:_I accounting basis 会计基础
M5trNSL&u accounting by Official Receiver 破产管理署署长呈交的帐目
A'%1ZQ33O Accounting Circular 《会计通告》
hbc uK& accounting class 会计类别
0L d@H) accounting date 记帐日期；会计结算日期
sIv)' accounting for money 款项核算
`~W -Xx Accounting Officer 会计主任
g38&P3/ accounting period 会计报告期；会计期
,p9i% i accounting policy 会计政策；会计方针
raQ7.7 accounting practice 会计惯例
E{2Eoj;gq accounting principle 会计准则
+GAf O0 accounting record 会计记录
-$,%f? accounting report 会计报告
3bNIZ#`|MB Accounting Services Branch [Treasury] 会计事务部〔库务署〕
VG>vn`x>a Accounting Society of China 中国会计学会
Ve/xnn]' accounting statement 会计报表
5~yNqC accounting system 会计制度；会计系统
8+Bu+|c% f accounting transaction 会计事项；帐务交易
OK{xu X8u accounting treatment 会计处理
^`D=GF^tX accounting year 会计年度
w\19[U 3 accretion 增值；添加
g5q$A9.Jl accrual 应计项目；应累算数目
0W%@gs5d& accrual basis 应计制；权责发生制
> MH(0+B* accrual basis accounting 应计制会计；权责发生制会计
F]I=+T accrue 应累算；应计
$.:mai accrued benefit 应累算利益
$ F S_E accrued charges 应计费用
)=DGdI Et accrued cumulative preference share dividend 应累算的累积优先股股息
c~o+WI
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M+!x}$ &v accrued interest payable 应付利息；应计未付利息
U #~;)fZ accrued interest receivable 应收利息；应计未收利息
:>81BuMvg accrued right 累算权益
cG wf!hA accruing profit 应累算的利润
p)~ lL accumulated fiscal reserve 累积财政储备
&ciN@nJ|$z accumulated profit 累积利润；滚存溢利
S{K0.<,E accumulated reserve 累积储备
8/"fWm/ accumulation of surplus income 累积收益盈余
R l6\#C* acquired assets 既得资产
Vj!rT
<@ acquisition 收购；购置；取得
` .2h jO acquisition cost 购置成本
BQ jK8c< acquisition expenses 购置费用
1R. 4:Dn_ acquisition of 100% interest 收购全部股权
&'' WRgZ} acquisition of control 取得控制权
K]x a/G( acquisition of fixed assets 购置固定资产
:5yV.7 acquisition of shell “买壳”
%AW4.3()8 acquisition price 收购价
n$:IVX"2b act of God 天灾
zT ZVehEe acting partner 执事合伙人
<A.W 8b7D active market 买卖活跃的市场；交投畅旺的市场；旺市
4c+$%pq5 active partner 积极参与的合伙人
^W7X(LQ*+ active trading 交投活跃
'>(.% @ actual circulation 实际流通
Y\=FLO9 actual cost 实际成本
6yy;JQAke actual expenditure 实际开支；实际支出
} 17.~ actual income 实际入息；实际收入；实际收益
$M:3 XAN actual market 现货市场
Em7 WDu0 actual price 现货价；实际价格
J # kl
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RL[E X5U actual quotation 实盘；实际价位；实际报价
.O0O-VD+a actual year basis 按实际年度计算
2Cg$,#H actuals 实货
4m-I5!=O actuarial investigation 精算调查
_3Cn{{ A0 actuarial principle 精算原则
U,Mx@KdV actuarial report 精算师报告
]P[%Mhg^ Actuarial Society of Hong Kong 香港精算学会
0ji
q-3V) actuarial valuation 精算师估值
?U7) XvQ actuary 精算师
p#KW$OQ]8 ad referendum agreement 暂定协议；有待覆核的协定
_P?\.W@ ad valorem duty 从价税；按值征税
A%\tiZe ad valorem duty system 从价税制
J`*iZvW#Bx ad valorem fee 从价费
0L^u2HZYL ad valorem tariff 从价关税
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E^! additional allowance 额外免税额
O3o: qly! additional amount for unexpired risk 未过期风险的额外款额
>ulY7~wUv additional assessable profit 补加应评税利润
jtm?z c additional assessment 补加评税
]8;n{ }X additional commitment 额外承担
N:" C+ a( additional commitment vote 额外承担拨款
~}DQT>7$ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
q/1Or;iK additional dependent parent allowance 供养父母额外免税额
z}J r^> additional provision 额外拨款
s4H2/EC additional stamp duty 附加印花税
4ujvD ^ additional tax 补加税罚款；补加税款
t_ur&.^SB Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
A`6ra}U<
adjudged bankrupt 被裁定破产
e &9F\e adjudicated bankrupt 裁定破产人
@ uH#qg7 adjudication fee 裁定费；评定印花税额手续费；评估契据费
_DP|-bp D adjudication of bankruptcy 裁定破产；宣告破产
Fd \ e*ww' adjudication of insolvency 裁定无力偿还债务
A4 mSJ6K] adjusted actual 经调整的实数；调整后的实数
>\A8#@1 adjusted current assets 经调整的流动资产；调整后的流动资产
k#:2'!7G adjusted figure 经调整的数字；调整后的数额
(5$ZvXx?} adjusted liabilities 经调整的负债；调整后的负债
9tg)Mo% adjusted loss 经调整的亏损；调整后的亏损
/( 6|{B adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
~]L}p adjusted profit 经调整的利润；调整后的利润
j*;N\;iL!* adjusted surplus 经调整的盈余额；调整后的盈余额
sn{A wF% adjusted value 经调整的价值；调整后的价值
:1 )DqoAJ adjustment 调整；修订；理算〔保险〕
O3NWXe< adjustment centre 调剂中心
[t0rfl{. adjustment lag 调整过程的时间差距；调整时差
/b,TpuM^ adjustment mechanism 调整机制
T{vR, adjustment of loss 亏损调整
iwY'4 Z
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YW;
Hk1 adjustment range 调整幅度
y 0ckm6^ administered exchange rate 受管制汇率
P|jF6?C Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
SJg Y administration expenses 行政费用
o {-<L administration fee 手续费；行政费
;2giZ\ administration in bankruptcy 破产管理
giavJ| administration order 遗产管理令
7 boJ * administrator 管理人；遗产管理人
3,aN8F1;C administrator of the estate 遗产管理人
y~< @x. admission of debt 债项承认书
I]} >| admission of proof 接纳债权证明
8Og3yFx[rt advance 放贷款项；垫付款项；预支款项；预付款项
} PeZO!K advance account 暂支帐目；预付款帐户
,,=apyr#& advance compensation 预付补偿金
s P$Ks#/ advance from shareholder 股东垫款
tu%[p 4
advance pending reimbursement 预支以待日后付还
>ad V(V< advanced economy 先进经济体系
bZipm( e advancement 预付；预付财产
") lw9t` advances warrant 垫款令
.+K
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#-cTc&$O; adverse balance 逆差
*9gD*AnM, adverse exchange 逆汇
RM*f|j advertisement addressed to shareholders 在报章刊登的致股东通告
0&fl#]oCE advice for collection 托收通知书
/owO@~G advice of drawing 提款通知书；汇票通知书
#^mqQRpgq advice of payment 付款通知
^~ L}<] Advisory Committee [Securities and Futures Commission]
KhM.Tc 谘询委员会〔证券及期货事务监察委员会〕
:]e b<J
Advisory Committee on Diversification 经济多元化谘询委员会
Bo\D. a(T affidavit 誓章；遗产申报誓章
,|To#umym> affidavit of no receipt 述明无收款的誓章
*i<\iMoW affiliate 联号；联营公司；附属公司
S-Ai3)t6 affiliated company 附属公司；联号；联营公司
I+,SZ]n affirmation [estate duty] 非宗教式宣誓〔遗产税〕
6/mF2&&g affordability 负担能力
rj H` African Development Bank [AfDB] 非洲开发银行
Ygkv7>? , after-acquired property 事后取得的财产
o7xgRSz\ after-hours dealing 市后交易
^abD !8 after-tax profit 税后盈利；税后利润；税后溢利
Yr&Ka: agency agreement 代理协议
@C.G KeM* agency expenses 代理机构的开支
E,*&BDW agency fee 代理费
aU<s<2 O) Agency Law 《代理法》
& $ p[ agent 代理人；承销人
/r.6XZs6 agent of company 公司代理人
LP`CS849z2 agent's fee 代理人费；经纪费
BgRZ<B` aggregate 总计；总数；总体数字
3x5!a5$Y aggregate amount 总款额；总额
%AR^+*Nu aggregate assets and liabilities 总体资产与负债
E8/rZ~0O~ aggregate at constant price 按固定价格计算的总体数字
ehOs9b aggregate demand 总需求
E`@43Nz aggregate gross position 总持仓量
V_a)jJ aggregate limit 总限额
OV5e#AOy) aggregate of salaries tax 合计薪俸税
ESDB[
O+`x aggregate performance 总体表现；总体业绩
if~rp-\P aggregate supply 总体供应
XT||M)# aggregate surplus 总盈余
MTmO>V&O aggregate total 整体总额
q a!RH]B3 aggregate value 总值；合计价值
^9ng) aggregated basis 合计基准
2 @MN]Low aggregated net chargeable income 合计应课税入息实额
7U:=~7GH aggregation 合并计算；合计；总和
6[==BbZ aggregation of incomes of husband and wife 夫妇入息合并计算
Zg $Tf aggregation of property 财产的总和
k X8=cL9G agio 差价；贴水
=,Ttw> Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
Y%IJ8P^Y Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
~b8a^6:R" 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
]C *10S` Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
AQ@v>wr} 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
NJ$e6$g) Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
koH4~m{ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
%D^bah f agreement for a settlement 授产协议
.C5@QKU agreement for assignment 转让协议
T"W9YpZ agreement for sale 售卖协议；买卖协议
~Fx&)kegTo agreement for sale and purchase 买卖协议
iVeQ]k(u agreement for the payment of interest 支付利息协议
4r*Pa(;y agreement for the repayment of money 还款协议
6ojo##j agreement of reinsurance 再保险协议
W/v|8-gcK Agricultural Bank of China 中国农业银行
`s}BXKIv} air passenger departure tax 飞机乘客离境税
k|#Zy, Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
#?m {YT{P airport tax 机场税
aJ2H.E alcohol duty 酒精税
wD=am alienation 让与；让渡；转让
R$xY8+}V alimony 生活费；赡养费
2z-$zB<vyw All Ordinaries Index [AOI] 所有普通股指数
%c1 FwAC all risks 全险；综合险
$Sb@zLi) All Sales Record for Stock Market 《股票市场成交报告》
@)z*B mP Allied Capital Resources Limited 新联财务有限公司
;E's4jWq all-items index [Consumer Price Index] 总指数〔消费物价指数〕
_0]QS4a][c allocation letter 拨款信件
NW De-<fQ allocation of fund 分配款项；预留款项
v&2+'7]w
r allocation of profit 利润分配；溢利分配
'rx?hL3VW allocation warrant 拨款令
6_ ]8\n allotment 分配；配股
T~:_}J allotment notice 股份配售通知；配股通知
K\X : G-C9 allotment of shares 股份分配
Mdky^;qq3; allowable 可获宽免；免税的
gfV DqDF allowable business loss 可扣除的营业亏损
E$T(Qu<- allowable expenses 可扣税的支出
A\ C'dZ <N allowance 免税额；津贴；备抵；准备金
'bm:u allowance for debts 债项的免税额
73pC allowance for depreciation by wear and tear 耗损折旧免税额
yfq>, allowance for funeral expenses 殡殓费的免税额
yjeL9:jH[ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
qvTKfIl{ allowance for repairs and outgoings 修葺及支出方面的免税额
Ws>i)6[ allowance to debtor 给债务人的津贴
h,hL?imD alteration of capital 资本更改
1( p jVz& alternate trustee 候补受托人
,cS0 amalgamation 合并
lA4hm4"i(, ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
& (0N.=R ambit of charges 征税范围；收费范围
O0zi@2m?B amended valuation 经修订的估值
V IYV92[ American Commodities Exchange 美国商品交易所
wWFW,3b American Express Bank Limited 美国运通银行
) MBS American Stock Exchange 美国证券交易所
"VQ|E d amortization 摊销
M8Juy kw amount due from banks 存放银行同业的款项
gA:[3J,[; amount due from banks abroad 存放海外银行同业的款项
O=`o'%K< amount due from holding companies 控股公司欠款
iUCwKpb9 amount due from local banks 存放本港银行同业的款项
U IQ 6SvM amount due to banks 银行同业的存款
e/P4mc) amount due to banks abroad 海外银行同业的存款
CKN8z amount due to holding companies 控股公司存款
2*YP"R yh amount due to local banks 本港银行同业的存款
:}y| 4*z amount due to outport banks 外埠银行同业的存款
9, KVBO amount for note issue 发行纸币的款额
:f]!O@.~ amount of bond 担保契据的款额
7%YYr^d amount of consideration 代价款额
2 mq%|VG' amount of contribution 供款数额
QqjTL uN amount of indebtedness 负债款额
?N2X)Y@yi amount of principal of the loan 贷款本金额
: o<N!*pT amount of rates chargeable 应征差饷数额
H8<m9zDvl amount of share capital 股本额
!?n 50 amount of sums assured 承保款额
z0;9SZ9 amount of variation 变动幅度
4)E|&)-fu8 amount of vote 拨款数额
d v[\.T`LY amount payable 应付款额
uegb; m amount receivable 应收款额
:Lc3a$qtx5 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
F_ _H(}d analysis 分析
m f~Lzp ancillary risk 附属风险
x 5 7'Cg \ annual account 周年帐目；周年帐目报表；年度决算；年结
-sx-7LKi annual accounting date 年结日期
VlV)$z_ annual allowance 每年免税额；年积金；年度津贴；年津
< % /:w/ annual balance 年度余额
tPzM7
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"& Ff[ O* annual estimates 周年预算
Lv ^a+' annual fee 年费
v2(U(Tt annual general meeting 周年大会
] 'E}
annual growth rate 年增率；每年增长率
w2@"PGR annual long-term supplement 长期个案每年补助金
p/4S$
j#Tn annual pensionable emolument 可供计算退休金的年薪
,?fN#gc : annual report 年报
rQ
&S< Annual Report on the Consumer Price Index 《消费物价指数年报》
FQQ@kP$. annual return 周年报表；周年申报表；每年报税表格
pNBa.4z: Annual Return Rules 《周年报表规则》
dJ aEoF annual review of consumer prices 每年消费物价回顾
=;g= GcVK annual roll-forward basis 逐年延展方式
QWKs[yfdo annual salary 年薪
)I?RMR annual statement 年度报表；年度决算表
y
'mlee 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 N @P annuitant 年金受益人
3^'#ny? l annuity 年金
g"w)@*?K annuity contract 年金合约
6,a%&1_ annuity on human life 人寿年金
4 ; ^g MI9 antecedent debt 先前的债项
xdCs5ko ante-dated cheque 倒填日期支票
5UPPk$8 ` anticipated expenditure 预期开支
(UXv,_"nU anticipated net profit 预期纯利
z?I+u* rF6 anticipated revenue 预期收入
M o~ki"9. anti-inflation measure 反通货膨胀措施
v^;-@ddr anti-inflationary stance 反通货膨胀立场
P~o@9RV- apparent deficit 表面赤字
(}sDm ~;s apparent financial solvency 表面偿债能力
jjYM3LQcdP apparent partner 表面合伙人
_qEWu Do application for personal assessment 个人入息课税申请书
9y;y7i{>? application of fund 资金应用
`~0P[>|+ application to release as liquidator and to destruct the books of accounts and documents
~NA1SZ{Y+ 申请免除清盘人职务及毁灭帐簿与文件
_jiQL66pY appointed actuary 委任精算师
m\/>C |f\ appointed auditor 委任核数师；委任审计师
R9bhC9NP appointed trustee 委任的受托人
tx gvVQ appointer 委任人
NYGm Lbq apportioned pro rata 按比例分摊
<&KL o>B^ apportionment 分配；分摊
/cM 5 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
^zKt{a apportionment formula 分摊方程式
U2VV[e)Z! apportionment of estate duty 遗产税的分摊
B<(Pd appraisal 估价；评估
omNpE_ appreciable growth 可观增长
_w\Y{(k appreciable impact 显着影响
q"P5,:W appreciable increase 可观增长
Q %+ } appreciation 增值；升值
#aj|vox} appreciation against other currencies 相对其他货币升值
^}>zYt appreciation of the exchange value of Hong Kong dollar 港元汇值上升
q^)=F_QvG appreciation tax 增值税
-*rHB&e appropriation 拨款；拨用；拨付
b{zAJ`|#[n appropriation account 拨款帐目
? rky6 Appropriation Bill 拨款法案
]J ja appropriation-in-aid system 补助拨款办法
vU ?b"n approved assets 核准资产
!T)T_P[ approved basket stock 认可一篮子证券
Ng?apaIi@~ approved budget 核准预算
|)m*EME approved charitable donation 认可慈善捐款
#,7eQa ica approved charitable institution 认可慈善机构
n9N#&Q"7m
approved currency 核准货币；认可货币
$+A%ODv approved estimates 核准预算
a|8| @, approved estimates of expenditure 核准开支预算
,LoMt ]H approved overseas insurer 核准海外保险人
~?2rG E approved overseas trust company 核准海外信托公司
#Tup]czO approved pooled investment fund 核准汇集投资基金
(zjz]@qJ approved provident fund scheme 认可公积金计划
bE LIRM9 approved provision 核准拨款
=fL6uFmxI@ approved redeemable share 核准可赎回股份
E]e, c d approved regional stock 认可地区性证券
@TdQZZ}G\x approved retirement scheme 认可退休金计划
UY1JB^J$ approved subordinated loan 核准附属贷款
YCir Oge arbitrage 套戥；套汇；套利
@ 47[vhE arbitrageur 套戥者；套汇者
)> -77 \ arbitrary amount 临时款项
Rrh<mo(yj# arrangement 措施；安排；协定
m(8jSGV arrears 欠款
c Bg,k[, arrears of pay 欠付薪酬
: =
]sq}IN arrears of revenue 逾期未收税款；逾期未收的帐项
JmnBq<&,0 articles of association 组织章程；组织细则；组织章程细则
R)sp Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
3Ne9% " ascertainment of profit 确定利润
i7i|370 "Asia Clear" “亚洲结算系统”
#;wkr)) Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Uzan 7A Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
- 3C* P
Asian Development Fund [ADF] 亚洲发展基金
muL>g_H Asian dollar bond 亚洲美元债券
LvS P #$f Asian dollar market 亚洲美元市场
b`(yu.{Jn Asian dollar rate 亚洲美元利率
9`)w@-~~ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
+ 9F^F>mu Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
NFrNm'v asked price 沽盘；喊价；索价；卖方报价
om XBnzT assessable income 应评税入息
) j{WeG7L assessable loss 应评税亏损
% bCcsdK assessable profit 应评税利润
%KbBH:z05 assessable value 应评税值
'LJ %.DJ assessed profit 估定利润
qf_h b assessed value 经评估价值
*37LN assessment 评税；评定；估价；评税单
YRg=yVo 2 assessment number 评税编号；估价编号
V}vl2o assessment of additional tax 补加税评税
k7:GS, 7 assessment of performance 业绩评估；实绩评价
&&]"Y!r - Assessor 评税主任
R88(dEK asset price bubbles 资产价格泡沫
,ma Aw}= asset-backed securities 具资产保证的证券
"[%;B0J assets accretion 资产增值
ZAI1p+ assets and liabilities 资产与负债
2neF<H?^o assets betterment statement 资产递增表；资产改进表
>P<k [vF assets lending 实物放款；有抵押贷款
A8_\2'b assets of the company passing on the death 死者去世时转移的公司资产
k S@9c _3S assets pledged as security for liabilities 用作负债抵押的资产
I>A^5nk assets portfolio 资产投资组合
bs<WH`P assets price 资产价格
Y{%4F%Oy assets quality 资产质素
)ZS:gD assets realization 资产变现
Qh)|FQ[s$r assets refinancing arrangement 资产再集资安排
g`%ED0 aR assets securitization 资产证券化
W HlD %u assets situated outside Hong Kong 在香港以外地方的资产
|#DC.Ga! assets stripping 削减资产；拆卖资产
O!#L#u53 assets value 资产值
\SYPu,ZT assignee 承让人
&Iv\jhq
assignment 转让；转让书；转让契
n ;-x !Gs assignment of interest 权益转让
btUUZ"q< assignment of letters patent and trade mark 专利证书及商标转让
W
/~||s assignment of property 物业转让；物业转让书
w,M1`RsK assignment right 转让权
L #t-KLJ assignor 转让人
o{ ,ba~$.w associate 有联系的人；有关连人士；相联者；合伙人；联系人
*Gk<"pEeS Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
3Ew"[FUs associate member 附属会员
a -z23$3 associated body corporate 相联法人团体
sYAG,r>h associated company 相联公司；联属公司
}vXA`)Ns associated corporation 相联法团
1Y H4a |bc Association of Chartered Certified Accountants [ACCA] [United Kingdom]
H3
A]m~=3 公认会计师公会〔英国〕
C$N4 Association of Futures Exchange Brokers 香港期货经纪协会
[oQ `HX1g Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
/7UovKKbz association of underwriters 承保人组织
"<cB73tY assumption of control 接管
~)! V8
assurance 担保；保险；转易；转易书
$Nt=gSW w5 assurance of interest 权益的转易
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at 19XX price 按一九ＸＸ年价格计算
'_TJ"lOZ at a discount 按赔价计算；按贴水价格计算；打折扣
>)AE |j ` at a premium 按溢价计算；按升水价格计算
/tI d#/Y at call 通知付款；按通知
Ev$-P X at constant market price 按固定市价计算
;[WSf{k at constant price 按固定价格计算
|1_$!
p at cost 按成本计算
w*&n(zJF> at current market price 按当时市价计算；按现时市价计算
<2o., 2?G at current price 按当时价格计算；按现时价格计算
g( @$ uJ at factor cost 按要素成本计算；按生产要素成本计算
^Ff ~j&L@{ at money-of-the-day price 按付款当日价格计算
!Zk%P at or better 按指定或较佳价位〔买卖指令〕
f^[{k
{t at par 按面值计算；平价
bMK#^ZoH at sight 见票即付
=\ti< at the close 按收市盘
"6I-]:K-
at the opening 按开市盘
nJ'>#9~a'> attestation 见证；见证条款
V urP1@e& at-the-money option 平价期权
`&|l;zsS attorney 受权人；受托代表人
'-nuH;r attornment 新拥有人承认书
Ovaj":L attributable profit 可归属利润
+eV4g2w) attributable share value 可归属股份价值
jza}-=&+e Auckland Stock Exchange 奥克兰证券交易所
}\`-G+i{W auction 拍卖
Z3X&<Y5 auctioneer 拍卖商
/JK-}E audit 审计；核数
1A`? y&
Ll Audit Commission 审计署
6]@|7|N>X Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
fwn Yzd3 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〕
dCoi> PO audit review 帐目审查
^B&ahk Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
)"pxry4v7J audited account 审计帐目；经审计的帐目
ery?G- audited annual account 经审计的周年帐目
ZZ]OR;8 audited balance sheet 经审计的资产负债表
@ MlU!oR& auditor 核数师；核数主任；审计师
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auditor's certificate 核数师证明书；审计师证明书
"a0u-}/D auditor's report 核数师报告；审计师报告
~ kSnXJv Aussie bond 澳元债券
f}9PEpa,Z austerity budget 紧缩预算
H/^TX qQ8 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
lH,]ZA./ Australia All Ordinaries Index 澳洲所有普通股票指数
+ AgkPMy Australian Dollar [AUD] 澳元
!"Oj$c
- Australian Options Market 澳大利亚期权市场
0? 5% Australian Securities Commission 澳洲证券事务监察委员会
Fl#VK U3h Australian Society of Certified Practising Accountants 澳洲执业会计师公会
ERX|cc Australian Stock Exchange 澳大利亚证券交易所
! 5E%W[ Austrian Schilling [ATS] 奥地利先令
XW&8T"q7 authentication 认证；鉴证
=7J|KoKK authority to purchase 委托购买证；委购书
:C|>y4U&(s authorization 认可；核准；授权；授权书
g'}`FvADi authorization by direction 指示授权
u]]5p[ |S authorization by instruction 指令授权
[)J49 authorization by warrant 令状授权
Vlp* '2VO authorization of unit trust 单位信托的认可
L?D~~Jb authorized agent 指定代理人
iZkW+5( authorized capital 法定资本
;)= zvr17 authorized clerk 出市员
?;.1fJU> authorized dealer 认可交易商
hD6ur=G8u authorized financial institution 认可财务机构
RBK>Lws6 authorized fund 认可基金
3"^)bGe authorized fund house 获授权的基金公司；认可基金公司
`!Ge"JB6
authorized institution 认可机构
q y42Y/8' authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Zjp5\+hHV authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
eJ=Y6;d$ authorized insurer 获授权保险人；获认可承保人
OB*Xb*HN authorized investment 特准投资项目
iRj x];:Vu authorized person 获授权人
d4 /`:?w authorized representative 获授权代表
f@;>M9)< authorized share capital 法定股本
zZ+LisS s& automated quotation system 自动报价系统
,#
jOf{L* Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
N?mY|x\}wK 自动交易系统〔香港期货交易所有限公司〕
pRxlvV t automatic adjustment mechanism 自动调整机制
Q,,fDBN automatic adjustment system 自动调整系统
ko+M,kjwR Automatic Clearing House 自动票据交换所
a`@<Z sR automatic exchange rates accumulation system 自动化汇率累集系统
S] K6 q Y Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
X_t W#` automatic teller machine [ATM] 自动柜员机
o+)LcoP u autopay 自动转帐
(;Q <@PZg available assets 可用资产
&6|^~(P? available fiscal reserve 现存财政储备
{HRxyAI! available profit 可用利润
dl7p 1Cr Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
*F8 uu. average 平均；平均数；海损
C!/8e
(!N average basic salary 平均基本薪金
` i>B|g- average consumer expenditure 平均消费开支；一般消费开支
Z_OqXo= average cost 平均成本
I^(o3B average cost of land production 增辟土地平均成本
Vg [ 5bJ5 average daily turnover 平均每日成交额
;aRWJG average daily wage rate 平均每日工资率
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average expenditure pattern 平均开支模式
c9g \7L,Z average growth rate 平均增长率
MBYD,v& average net fixed assets 固定资产平均净值
">D(+ xr!) average of relatives 相对价格平均数
|Qt`p@W average price 平均价格
c;|&>Fp average propensity to consume 平均消费倾向；一般消费倾向
pqQdr-aR= average propensity to save 平均储蓄倾向；一般储蓄倾向
<>*''^ average rate 平均率
l&^[cR average revenue 平均收入；平均收益
_7j/ [ average stock 平均库存；平均存货
i2ml[;*,N average yearly rent 平均年租
_qzo):G.s avoidance of double taxation 避免双重课税
4Tzu"y avoidance of tax 避税
