A:
SEWdhthP A share Ａ股；甲类股份
A58P$#)? abatement of tax 减税；减扣免税额
oFzmH!&ED ABN AMRO Bank N.V. 荷兰银行
Fo0s<YlS- above-the-line expenditure 线上项目支出；经常预算支出
SgN?[r ) above-the-line receipt 线上项目收入；经常预算收入
. Y!dO@$: ABSA Asia Limited 南非联合亚洲有限公司
]R^xO;g' absolute change 绝对数值变更
1;,<UHF8N absolute expenditure 实际开支
Z BH^0 absolute guideline figure 绝对准则数字
x*X {*?5@ absolute interest 绝对权益
8X? EB6=c absolute order of discharge 绝对破产解除令
~XXNzz ]? absolute profit margin 绝对利润幅度
oOLj?
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[T3%Xt'4 absolutely vested interest 绝对既得权益
t3v_o4`& absorbed cost 已吸收成本；已分摊成本
s`yg?CR`, absorption 吸收；分摊；合并
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absorption rate 吸收率；摊配率；分摊率
!4 z vkJO ACB Finance Limited 亚洲商业财务有限公司
cUw$F{|W acceptable form of reciprocity 合理的互惠条件
)RWY("SUy1 acceptable rate 适当利率；适当汇率
^%\MOjSN acceptance agreement 承兑协议
R9K~b^` acceptance for honour 参加承兑
Y!y pG- acceptor 承兑人；接受人；受票人
2PNe~9)*# acceptor for honour 参加承兑人
LOwd mj accident insurance 意外保险
3<1x>e2nT Accident Insurance Association of Hong Kong 香港意外保险公会
qjg Z accident insurance scheme 意外保险计划
so Lmr's accident year basis 意外年度基准
zG%'Cw)8 accommodation 通融；贷款
bx-:aC)]2 accommodation bill 通融票据；空头票据
_$ 8:\[J accommodation party 汇票代发人
IO2@^ j up account balance 帐户余额；帐户结余
oe=1 [9T" account book 帐簿
s=K? -O account collected in advance 预收款项
u{sb^cmy account current book 往来帐簿
yI-EF)A@; account of after-acquired property 事后取得的财产报告
oykb8~u}} account of defaulter 拖欠帐目
5CfD/}{:#I account payable 应付帐款
W]>%*n account payee only [A/C payee only] 只可转帐；存入收款人帐户
iJKGzHvS account receivable 应收帐款
UQP>yuSx account receivable report 应收帐款报表
"F
Etl( account statement 结单；帐单；会计财务报表
.rX,*|1x account title 帐户名称；会计科目
,sg\K> H= accountant's report 会计师报告
rodqa Accountant's Report Rules 会计师报告规则
IF6-VFY:6 accounting and auditing procedure 会计与审计程序；会计与核数程序
:+?r nb)N Accounting Arrangements 《会计安排》
9.9B #? accounting basis 会计基础
Le/}xST@ accounting by Official Receiver 破产管理署署长呈交的帐目
Vkf{dHjW Accounting Circular 《会计通告》
fMM%,/b{ accounting class 会计类别
hdmKD0 accounting date 记帐日期；会计结算日期
00r7trZW^ accounting for money 款项核算
=<K6gC27 Accounting Officer 会计主任
Bf[`o<c accounting period 会计报告期；会计期
&2ty++gC accounting policy 会计政策；会计方针
gC_KT,=H; accounting practice 会计惯例
N&$ ,uhmO accounting principle 会计准则
U?5G%o(q accounting record 会计记录
:FmH=pI!= accounting report 会计报告
Wn?),=WQ{ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
r{*BJi.b Accounting Society of China 中国会计学会
(Y^tky$9 accounting statement 会计报表
Y%}N@ ,lT accounting system 会计制度；会计系统
i
If?K%M7 accounting transaction 会计事项；帐务交易
H%}/O;C accounting treatment 会计处理
R.
vVl+ accounting year 会计年度
Otf {) f accretion 增值；添加
vbG &F.P accrual 应计项目；应累算数目
D O||o&u accrual basis 应计制；权责发生制
2,|;qFJY-@ accrual basis accounting 应计制会计；权责发生制会计
~Jj~W+h accrue 应累算；应计
T gbq4xR( accrued benefit 应累算利益
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accrued charges 应计费用
3kwkU accrued cumulative preference share dividend 应累算的累积优先股股息
W|s" ;EAM accrued expenses 应累算费用
M7&G9S GZ accrued interest payable 应付利息；应计未付利息
i;29*" accrued interest receivable 应收利息；应计未收利息
hR.vJ2oa accrued right 累算权益
5/CF _v accruing profit 应累算的利润
RU>qj
*e accumulated fiscal reserve 累积财政储备
@ Q;s[Kg{! accumulated profit 累积利润；滚存溢利
mwI 7[I2q accumulated reserve 累积储备
@tJic|)x accumulation of surplus income 累积收益盈余
8f65 ;lyN acquired assets 既得资产
{:Kr't<XzF acquisition 收购；购置；取得
NBLjBa%eL acquisition cost 购置成本
D`Ka IqLz acquisition expenses 购置费用
=4V SbOlZ acquisition of 100% interest 收购全部股权
f=S2O_E e acquisition of control 取得控制权
Imq- 5To# acquisition of fixed assets 购置固定资产
T{yJL< acquisition of shell “买壳”
{lg iH+: acquisition price 收购价
,]Xn9 W act of God 天灾
o-;/ x) acting partner 执事合伙人
TgHUH>k active market 买卖活跃的市场；交投畅旺的市场；旺市
]M'~ uTf active partner 积极参与的合伙人
6}|h active trading 交投活跃
j"VDqDDz actual circulation 实际流通
"{ Y6.)x actual cost 实际成本
8N3y(y0 actual expenditure 实际开支；实际支出
wTG(U3{3K actual income 实际入息；实际收入；实际收益
O} }rosA actual market 现货市场
qL[ SwEc actual price 现货价；实际价格
Mq 'm
TM actual profit 实际利润
l@- h.tS actual quotation 实盘；实际价位；实际报价
(=EDqAZg actual year basis 按实际年度计算
>vO+k^'Y actuals 实货
ibG>|hV actuarial investigation 精算调查
w~Vqg:'\$ actuarial principle 精算原则
)8SW U)/ actuarial report 精算师报告
>[~7fxjK- Actuarial Society of Hong Kong 香港精算学会
t`>Z#=cl\ actuarial valuation 精算师估值
y O* actuary 精算师
5OX[)Li ad referendum agreement 暂定协议；有待覆核的协定
Ps[#z@5{x ad valorem duty 从价税；按值征税
%&q}5Y4! ad valorem duty system 从价税制
nb 6Y/`G ad valorem fee 从价费
6E9/ z ad valorem tariff 从价关税
aUA)p}/: additional allowance 额外免税额
vJV/3-yX additional amount for unexpired risk 未过期风险的额外款额
&
d$X: additional assessable profit 补加应评税利润
vbZ!NO!H additional assessment 补加评税
}d;6.~Gw additional commitment 额外承担
<iGW~C Od additional commitment vote 额外承担拨款
jp^Sw| additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
l"jYY3N|h additional dependent parent allowance 供养父母额外免税额
O} p<"3Ub additional provision 额外拨款
(Nv -wU additional stamp duty 附加印花税
4??LK/s* additional tax 补加税罚款；补加税款
S kB*w'k Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
y f4L0. adjudged bankrupt 被裁定破产
TY'61xWi adjudicated bankrupt 裁定破产人
IOY7w"|LW adjudication fee 裁定费；评定印花税额手续费；评估契据费
&|db}\jT adjudication of bankruptcy 裁定破产；宣告破产
V
w58w`e adjudication of insolvency 裁定无力偿还债务
8F@Sy ,D adjusted actual 经调整的实数；调整后的实数
m7u`r(& adjusted current assets 经调整的流动资产；调整后的流动资产
0z4M/WrNt adjusted figure 经调整的数字；调整后的数额
n=AcN adjusted liabilities 经调整的负债；调整后的负债
2i1xSKRYrD adjusted loss 经调整的亏损；调整后的亏损
D!.1R!(Z 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
w*;"@2y;eY adjusted profit 经调整的利润；调整后的利润
`u PLyS. adjusted surplus 经调整的盈余额；调整后的盈余额
6]kBG?m0 adjusted value 经调整的价值；调整后的价值
Kr `/sWZ adjustment 调整；修订；理算〔保险〕
fFWi
3. adjustment centre 调剂中心
Hrph>v adjustment lag 调整过程的时间差距；调整时差
6 . )Xeb" adjustment mechanism 调整机制
R^ P> yk8 adjustment of loss 亏损调整
" Aw)0a[j1 adjustment process 调整过程；调整程序
H\\FAOj adjustment range 调整幅度
@qj ]`}Gx' administered exchange rate 受管制汇率
|r36iUHZS Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Id>4fF:o administration expenses 行政费用
>xq. bG administration fee 手续费；行政费
m8e()8lZ3 administration in bankruptcy 破产管理
Kfr1 k administration order 遗产管理令
P".IW.^kk~ administrator 管理人；遗产管理人
4v3gpLH administrator of the estate 遗产管理人
;ko6igx)+ admission of debt 债项承认书
F"O\uo:3 admission of proof 接纳债权证明
eF9GhwE= advance 放贷款项；垫付款项；预支款项；预付款项
b78~{h t` advance account 暂支帐目；预付款帐户
IF\ @uo` advance compensation 预付补偿金
2lOUNx Q$ advance from shareholder 股东垫款
h:r?:C>n advance pending reimbursement 预支以待日后付还
DuZ Zu advanced economy 先进经济体系
Q~VM.G advancement 预付；预付财产
x\f~Gtt7Y advances warrant 垫款令
Gn_DIFa advancing 贷出
(V ]3w adverse balance 逆差
vv{+p(~**O adverse exchange 逆汇
4KnBb_w advertisement addressed to shareholders 在报章刊登的致股东通告
v+W'0ymbnV advice for collection 托收通知书
]sk=V.GGQ advice of drawing 提款通知书；汇票通知书
5g/, VM e advice of payment 付款通知
Lhe& Advisory Committee [Securities and Futures Commission]
{uoF5|O6K 谘询委员会〔证券及期货事务监察委员会〕
s. Ai _D Advisory Committee on Diversification 经济多元化谘询委员会
x \8|A affidavit 誓章；遗产申报誓章
3}F>t{F Dk affidavit of no receipt 述明无收款的誓章
El;"7Qn affiliate 联号；联营公司；附属公司
J ou*e% affiliated company 附属公司；联号；联营公司
tqCkqmyC affirmation [estate duty] 非宗教式宣誓〔遗产税〕
&tvp)B?cWk affordability 负担能力
l &'q+F African Development Bank [AfDB] 非洲开发银行
q!@!eC[b after-acquired property 事后取得的财产
4gsQ:3 after-hours dealing 市后交易
7bihP@I ! after-tax profit 税后盈利；税后利润；税后溢利
VJ&<6 agency agreement 代理协议
,m5i(WL agency expenses 代理机构的开支
p\lR 1 agency fee 代理费
} $'_%, Agency Law 《代理法》
E5M/XW \E6 agent 代理人；承销人
/UK]lP^w]! agent of company 公司代理人
C&MqH.K agent's fee 代理人费；经纪费
dS4z Oz" aggregate 总计；总数；总体数字
ipbhjK$ aggregate amount 总款额；总额
z[v4(pO 6 aggregate assets and liabilities 总体资产与负债
/bB4ec8! aggregate at constant price 按固定价格计算的总体数字
KvPCb%!ZP aggregate demand 总需求
3Z=yCec] aggregate gross position 总持仓量
'5De1K.\ ` aggregate limit 总限额
kwc
Cf2 aggregate of salaries tax 合计薪俸税
3mo4;F,h9 aggregate performance 总体表现；总体业绩
'yq?xlIj aggregate supply 总体供应
f!w/zC . aggregate surplus 总盈余
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i{XOO, aggregate total 整体总额
jS##zC aggregate value 总值；合计价值
A@)Q-V8*9s aggregated basis 合计基准
['. ]) aggregated net chargeable income 合计应课税入息实额
1ruI+ +P aggregation 合并计算；合计；总和
"g&f:[a/ aggregation of incomes of husband and wife 夫妇入息合并计算
H~:oW~Ah aggregation of property 财产的总和
-ZZJk-:: agio 差价；贴水
?{J1U w< 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》
3zD#V3 = Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
`cXLa=B)9 《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》
>Rk aFcq Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
8X"4RyNSn 《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》
cOX )+53 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
wTU$jd1;+ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
w|s2f`! agreement for a settlement 授产协议
n-cI~Ax+4 agreement for assignment 转让协议
`hkvx t agreement for sale 售卖协议；买卖协议
YYYF a agreement for sale and purchase 买卖协议
`@],J agreement for the payment of interest 支付利息协议
v#%rjml[ agreement for the repayment of money 还款协议
otR7E+*3 agreement of reinsurance 再保险协议
|<,qnf | - Agricultural Bank of China 中国农业银行
vu\ W5M air passenger departure tax 飞机乘客离境税
'kt6%d2 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
@Xl(A]w%! airport tax 机场税
s.i9&1Y-! alcohol duty 酒精税
WF~BCP$OR alienation 让与；让渡；转让
z}u`45W+ alimony 生活费；赡养费
WX? nq'nr All Ordinaries Index [AOI] 所有普通股指数
8^y =YUT all risks 全险；综合险
s_IFl5D] All Sales Record for Stock Market 《股票市场成交报告》
%"A8Af**I Allied Capital Resources Limited 新联财务有限公司
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all-items index [Consumer Price Index] 总指数〔消费物价指数〕
l! 88|~ allocation letter 拨款信件
u0&R*YV allocation of fund 分配款项；预留款项
9d#?,:JG allocation of profit 利润分配；溢利分配
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1Ys=KA-!_x allotment notice 股份配售通知；配股通知
yV:8 >9wE8 allotment of shares 股份分配
(l{8Ix s allowable 可获宽免；免税的
;P)oKx allowable business loss 可扣除的营业亏损
JP<j4/ allowable expenses 可扣税的支出
M1- tRF allowance 免税额；津贴；备抵；准备金
sPvs}}Z]P allowance for debts 债项的免税额
mB _?N $ K allowance for depreciation by wear and tear 耗损折旧免税额
B+Qf? 1f allowance for funeral expenses 殡殓费的免税额
Et N, allowance for inflation 为通货膨胀而预留的款项；通胀准备金
%QEBY>|lI allowance for repairs and outgoings 修葺及支出方面的免税额
>ceC8"}J5M allowance to debtor 给债务人的津贴
N'ER!=l ) alteration of capital 资本更改
8fP2qj0 alternate trustee 候补受托人
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amalgamation 合并
n! /0yR2S ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Ba m.B6- ambit of charges 征税范围；收费范围
pJ/]\>#5 amended valuation 经修订的估值
O~V^] American Commodities Exchange 美国商品交易所
q< q IT American Express Bank Limited 美国运通银行
KMIe%2:b5 American Stock Exchange 美国证券交易所
>=; -: amortization 摊销
Dnw^H. amount due from banks 存放银行同业的款项
{ . 9BG& amount due from banks abroad 存放海外银行同业的款项
auK 9wQ%\ amount due from holding companies 控股公司欠款
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@q g: amount due from local banks 存放本港银行同业的款项
@iuX~QA[9 amount due to banks 银行同业的存款
@rbd`7$% amount due to banks abroad 海外银行同业的存款
azv173XZ amount due to holding companies 控股公司存款
)v_Wn[Y.H amount due to local banks 本港银行同业的存款
& SbdX amount due to outport banks 外埠银行同业的存款
Q/ ]~`S amount for note issue 发行纸币的款额
cmXbkM amount of bond 担保契据的款额
piM4grg
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S}JOS}\^j amount of contribution 供款数额
l}L81t7f amount of indebtedness 负债款额
Pq [_(Nt amount of principal of the loan 贷款本金额
DfAF-Yhut amount of rates chargeable 应征差饷数额
i6_} amount of share capital 股本额
Ct)58f2 amount of sums assured 承保款额
"D. <~! amount of variation 变动幅度
Sz Mh amount of vote 拨款数额
]Wkgpfd56 amount payable 应付款额
RQ8d1US amount receivable 应收款额
Nq`;\E. M Amsterdam Stock Exchange 阿姆斯特丹证券交易所
qG;tD>jy analysis 分析
ZcXAqep8' ancillary risk 附属风险
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58 annual account 周年帐目；周年帐目报表；年度决算；年结
;99oJD, annual accounting date 年结日期
N E9,kWI annual allowance 每年免税额；年积金；年度津贴；年津
qK.(w Fx annual balance 年度余额
68u?}8} annual disposable income 每年可动用收入
A| f6H6UUx annual estimates 周年预算
i0{\c}r:4b annual fee 年费
2(DhKHrF annual general meeting 周年大会
CHKhJ v3+4 annual growth rate 年增率；每年增长率
8C*@d_=q annual long-term supplement 长期个案每年补助金
WBWW7 HK annual pensionable emolument 可供计算退休金的年薪
]? =87w annual report 年报
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Annual Report on the Consumer Price Index 《消费物价指数年报》
-z`%x@F<&L annual return 周年报表；周年申报表；每年报税表格
qF~9:` Annual Return Rules 《周年报表规则》
Mn
,hmIz annual review of consumer prices 每年消费物价回顾
>1!u]R<3 annual roll-forward basis 逐年延展方式
G%bv< _R annual salary 年薪
J "I ,] annual statement 年度报表；年度决算表
akyMW7'3V< 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
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d{ annuitant 年金受益人
>p-UQc annuity 年金
6a,8t annuity contract 年金合约
n%F _ 3` annuity on human life 人寿年金
,K,st+s| antecedent debt 先前的债项
s>6 h]H ante-dated cheque 倒填日期支票
HN56 61;8 anticipated expenditure 预期开支
; "Gy5 anticipated net profit 预期纯利
O
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{4 Yx h8 anti-inflation measure 反通货膨胀措施
Bz } n P 9 anti-inflationary stance 反通货膨胀立场
G7&TMg7i apparent deficit 表面赤字
DK?aFSf\ apparent financial solvency 表面偿债能力
(o|bst][S apparent partner 表面合伙人
[M[# f&=Z application for personal assessment 个人入息课税申请书
kMVr[q,MEq application of fund 资金应用
O`y3H lc application to release as liquidator and to destruct the books of accounts and documents
GL O3v.
n; 申请免除清盘人职务及毁灭帐簿与文件
-b^dK)wR~ appointed actuary 委任精算师
>}
2C,8 N appointed auditor 委任核数师；委任审计师
ys=}
V| appointed trustee 委任的受托人
D?_K5a&v, appointer 委任人
"G@K(bnHn apportioned pro rata 按比例分摊
l0,VN,$Yl apportionment 分配；分摊
qg#YQ'vWte Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
U_IGL apportionment formula 分摊方程式
o.!o4&W H apportionment of estate duty 遗产税的分摊
;iiCay37F appraisal 估价；评估
h_ 4*?w appreciable growth 可观增长
}BC%(ZH6 appreciable impact 显着影响
0V3dc+t)O appreciable increase 可观增长
%mmV#vwp appreciation 增值；升值
GrG'G(NQ appreciation against other currencies 相对其他货币升值
gV.? Myy appreciation of the exchange value of Hong Kong dollar 港元汇值上升
; :bp?( appreciation tax 增值税
1+*sEIC " appropriation 拨款；拨用；拨付
, ]1f)> appropriation account 拨款帐目
*S*49Hq7c Appropriation Bill 拨款法案
zk {d*gN appropriation-in-aid system 补助拨款办法
"e"#k}z9 approved assets 核准资产
EF<TU.)Zf approved basket stock 认可一篮子证券
Xsa8YP9 approved budget 核准预算
X?t;uZI^ approved charitable donation 认可慈善捐款
Q$5 t~*$` approved charitable institution 认可慈善机构
0~U%c sPHt approved currency 核准货币；认可货币
=?C < @ approved estimates 核准预算
k( 0; >)<i approved estimates of expenditure 核准开支预算
nRBS&&V approved overseas insurer 核准海外保险人
:^kAFLU approved overseas trust company 核准海外信托公司
5 I_ :7$8 approved pooled investment fund 核准汇集投资基金
PoaCnoNS approved provident fund scheme 认可公积金计划
kZG=C6a approved provision 核准拨款
KE,.Evyu= approved redeemable share 核准可赎回股份
D@&xj_#\} approved regional stock 认可地区性证券
7~P2q/2E> approved retirement scheme 认可退休金计划
!nl-}P, approved subordinated loan 核准附属贷款
%@C8EFl% 3 arbitrage 套戥；套汇；套利
@LOfqQ$FE arbitrageur 套戥者；套汇者
* 4
LS`` arbitrary amount 临时款项
K[iAN;QCe% arrangement 措施；安排；协定
7 T [$BrO\ arrears 欠款
nPvys~D arrears of pay 欠付薪酬
mBwz.KEm< arrears of revenue 逾期未收税款；逾期未收的帐项
8D)1ZUx7` articles of association 组织章程；组织细则；组织章程细则
%/I:r7UR{ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
By@65KmR" ascertainment of profit 确定利润
3H!]X M "Asia Clear" “亚洲结算系统”
i_N8)Z;r Asia Commercial Bank Ltd. 亚洲商业银行有限公司
HFP'b=?`]| Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
AI3x,rk# Asian Development Fund [ADF] 亚洲发展基金
;w Mu Asian dollar bond 亚洲美元债券
ZS+m}.,whQ Asian dollar market 亚洲美元市场
8i[TeW" Asian dollar rate 亚洲美元利率
Kuh3.1#o Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
H (;@ 7dh Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
H 0+-$s;f asked price 沽盘；喊价；索价；卖方报价
-sA&1n"W&5 assessable income 应评税入息
O= bkq } assessable loss 应评税亏损
2g O@ assessable profit 应评税利润
QP\:wi assessable value 应评税值
Brxnl, %\ assessed profit 估定利润
5 !A:xV]6] assessed value 经评估价值
k9*UBx assessment 评税；评定；估价；评税单
/ #vt \I<x assessment number 评税编号；估价编号
nmiJ2edx assessment of additional tax 补加税评税
a k5D assessment of performance 业绩评估；实绩评价
p+~Imf-Jk Assessor 评税主任
,G v}N& asset price bubbles 资产价格泡沫
NTq_"`JjZ asset-backed securities 具资产保证的证券
AsE77AUA assets accretion 资产增值
r1
:TM|5L assets and liabilities 资产与负债
wA $? e} assets betterment statement 资产递增表；资产改进表
7HW:;2dL assets lending 实物放款；有抵押贷款
y L
asoh assets of the company passing on the death 死者去世时转移的公司资产
:"#
"{ P assets pledged as security for liabilities 用作负债抵押的资产
-Wa<}Tz assets portfolio 资产投资组合
CP\[ 9#]: assets price 资产价格
YZfi- 35@g assets quality 资产质素
c &bhb[ assets realization 资产变现
BTwc(oL assets refinancing arrangement 资产再集资安排
ngZq]8 =o assets securitization 资产证券化
KgM|:' assets situated outside Hong Kong 在香港以外地方的资产
.t[u_tBL assets stripping 削减资产；拆卖资产
)T9Cv8 assets value 资产值
~/A2 :}Cp= assignee 承让人
NpGi3> 5 assignment 转让；转让书；转让契
8B-PsS|' assignment of interest 权益转让
EE]xZz>o assignment of letters patent and trade mark 专利证书及商标转让
? <.a>"! assignment of property 物业转让；物业转让书
$s=` {v v assignment right 转让权
h{7>> assignor 转让人
`\(co;: associate 有联系的人；有关连人士；相联者；合伙人；联系人
4~1 b Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
KKk~ vwW associate member 附属会员
9~=zD9,|iA associated body corporate 相联法人团体
%0y -f associated company 相联公司；联属公司
u: J( 0re associated corporation 相联法团
T"htWo{v> Association of Chartered Certified Accountants [ACCA] [United Kingdom]
ZFMO;'m& 公认会计师公会〔英国〕
'V%w{ZiiV Association of Futures Exchange Brokers 香港期货经纪协会
k(Xs&f
` Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
^|oI^"I Q= association of underwriters 承保人组织
afHRy:<+% assumption of control 接管
bK }ZR*) assurance 担保；保险；转易；转易书
;B
| assurance of interest 权益的转易
X,+a 6F at 19XX price 按一九ＸＸ年价格计算
qQ]fM$! at a discount 按赔价计算；按贴水价格计算；打折扣
~m<K5K6 V at a premium 按溢价计算；按升水价格计算
\3ydNgl at call 通知付款；按通知
DXD+,y\= at constant market price 按固定市价计算
,? <;zq at constant price 按固定价格计算
r{?qvl!q at cost 按成本计算
0 ;LF>+fJ at current market price 按当时市价计算；按现时市价计算
XSof{:V at current price 按当时价格计算；按现时价格计算
xKBi".wA at factor cost 按要素成本计算；按生产要素成本计算
JtSw bdN at money-of-the-day price 按付款当日价格计算
= LIb0TZ2 at or better 按指定或较佳价位〔买卖指令〕
IR3SP[K" at par 按面值计算；平价
4_ >;|2 at sight 见票即付
%cDGs^lgA at the close 按收市盘
Ndl{f=sjX- at the opening 按开市盘
!L;_f'\)6 attestation 见证；见证条款
|8{ k,!P'K at-the-money option 平价期权
m EYfsO attorney 受权人；受托代表人
f X:q ] attornment 新拥有人承认书
n}Eu^^d attributable profit 可归属利润
:I"2 2EH attributable share value 可归属股份价值
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\m=7 Auckland Stock Exchange 奥克兰证券交易所
k;<@ 2C auction 拍卖
, V j& auctioneer 拍卖商
:55a9d1bL audit 审计；核数
FT>>X P8 Audit Commission 审计署
3d;J"e+? Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
jQ7;-9/~N 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〕
|g \ _ xl audit review 帐目审查
+fM8 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
G"3KYBN> audited account 审计帐目；经审计的帐目
\nyqW4nTm audited annual account 经审计的周年帐目
%I`'it2d audited balance sheet 经审计的资产负债表
m[" e7>9G auditor 核数师；核数主任；审计师
;uc3_J] auditor's certificate 核数师证明书；审计师证明书
?#<'w(^%# auditor's report 核数师报告；审计师报告
\H>Psv{ Aussie bond 澳元债券
MV3K'<Y austerity budget 紧缩预算
kz}Bc
F Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
)$1j"mV Australia All Ordinaries Index 澳洲所有普通股票指数
#ZP F&u" Australian Dollar [AUD] 澳元
78:x{1nUM[ Australian Options Market 澳大利亚期权市场
qYVeFS S Australian Securities Commission 澳洲证券事务监察委员会
euV!U}Xr Australian Society of Certified Practising Accountants 澳洲执业会计师公会
A`~?2LH,~F Australian Stock Exchange 澳大利亚证券交易所
(qR;6l Austrian Schilling [ATS] 奥地利先令
\;_ tXb}F authentication 认证；鉴证
L;g2ZoqIr0 authority to purchase 委托购买证；委购书
^-Arfm%dn authorization 认可；核准；授权；授权书
#a@ jt authorization by direction 指示授权
W,,3@ : authorization by instruction 指令授权
m4uh<;C~ authorization by warrant 令状授权
dm_Pz\ * authorization of unit trust 单位信托的认可
-#;ZZ \fdj authorized agent 指定代理人
%L)QTv/ authorized capital 法定资本
B E&8E\w authorized clerk 出市员
wPYeKOh' authorized dealer 认可交易商
"fv+}' authorized financial institution 认可财务机构
mHW%^R= authorized fund 认可基金
x]hG2on! authorized fund house 获授权的基金公司；认可基金公司
v; ewMiK@E authorized institution 认可机构
qmPu D/ c authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
)gU:Up24|" authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
)bYOy+2g authorized insurer 获授权保险人；获认可承保人
_qOynW authorized investment 特准投资项目
H/ e jO_{ authorized person 获授权人
-;6uN\gq authorized representative 获授权代表
\I6F;G6 authorized share capital 法定股本
\Js*>xA
automated quotation system 自动报价系统
Nk%$;Si Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
XmwR^ 自动交易系统〔香港期货交易所有限公司〕
Hr] automatic adjustment mechanism 自动调整机制
FmF[S&gFRs automatic adjustment system 自动调整系统
uF3{FYM{I Automatic Clearing House 自动票据交换所
Exv!!0Cd^ automatic exchange rates accumulation system 自动化汇率累集系统
iu{;| E Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
u f<%!=e automatic teller machine [ATM] 自动柜员机
m=COF$< autopay 自动转帐
"p+oi@ available assets 可用资产
Z/GSR$@lI available fiscal reserve 现存财政储备
l| \ -d available profit 可用利润
gyy}-^`F Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
9' H\- average 平均；平均数；海损
W:WRG8 (F average basic salary 平均基本薪金
3 %r*~#nz average consumer expenditure 平均消费开支；一般消费开支
45Zh8 k average cost 平均成本
o&k,aCQC average cost of land production 增辟土地平均成本
*yZta:(w-W average daily turnover 平均每日成交额
>}0H5Q8@ average daily wage rate 平均每日工资率
1PWi~1q{Q average expenditure pattern 平均开支模式
=D?HL? average growth rate 平均增长率
qKeR}&b average net fixed assets 固定资产平均净值
D > U(&n average of relatives 相对价格平均数
Ln+ .$ C average price 平均价格
S+eu3nMq average propensity to consume 平均消费倾向；一般消费倾向
%0vsm+XQ0E average propensity to save 平均储蓄倾向；一般储蓄倾向
I:al[V2g average rate 平均率
.bV^u average revenue 平均收入；平均收益
pFu!$.Fr average stock 平均库存；平均存货
JAMV@ average yearly rent 平均年租
wr:-n avoidance of double taxation 避免双重课税
r-WX("Vvh avoidance of tax 避税
