A:
Vfw $>og! A share Ａ股；甲类股份
b '{D4/ abatement of tax 减税；减扣免税额
"{0kg'fU ABN AMRO Bank N.V. 荷兰银行
\R#XSW, above-the-line expenditure 线上项目支出；经常预算支出
ohh 1DsB above-the-line receipt 线上项目收入；经常预算收入
"1#,d#Q $ ABSA Asia Limited 南非联合亚洲有限公司
3> fuH'= absolute change 绝对数值变更
A qm0|GlJ absolute expenditure 实际开支
j/Kw-h ,5" absolute guideline figure 绝对准则数字
/V*eAn8> absolute interest 绝对权益
{j q-d L absolute order of discharge 绝对破产解除令
|F=^Cu, absolute profit margin 绝对利润幅度
"M *\,IH absolute value 实值；绝对值
W.CIyGK absolutely vested interest 绝对既得权益
:D/R absorbed cost 已吸收成本；已分摊成本
WMC6 dD_6e absorption 吸收；分摊；合并
}g n0bCJy absorption rate 吸收率；摊配率；分摊率
IWQ8e$N ACB Finance Limited 亚洲商业财务有限公司
B=p'2lla acceptable form of reciprocity 合理的互惠条件
HYY|) Wo acceptable rate 适当利率；适当汇率
P~*fZ)\}F@ acceptance agreement 承兑协议
z DK+8 acceptance for honour 参加承兑
9(I4x]` acceptor 承兑人；接受人；受票人
KVntBe]I acceptor for honour 参加承兑人
l%:_#1?isf accident insurance 意外保险
}l2JXf55 Accident Insurance Association of Hong Kong 香港意外保险公会
nAYjSE accident insurance scheme 意外保险计划
K4tX4U[Z accident year basis 意外年度基准
i}YnJ accommodation 通融；贷款
.KD07 accommodation bill 通融票据；空头票据
_1Eyqh`oh accommodation party 汇票代发人
G@(7d1){ account balance 帐户余额；帐户结余
_\<M58/z account book 帐簿
St3~Y{aI| account collected in advance 预收款项
$ S49v account current book 往来帐簿
(+@.L7>m+t account of after-acquired property 事后取得的财产报告
M1i|qjb:l account of defaulter 拖欠帐目
oa4}GNH account payable 应付帐款
+1 y#=iM{ account payee only [A/C payee only] 只可转帐；存入收款人帐户
83 n: h08 account receivable 应收帐款
(1o^Dn3 account receivable report 应收帐款报表
:z:Blp>nK/ account statement 结单；帐单；会计财务报表
,yF)7fN account title 帐户名称；会计科目
pqe
t Yu accountant's report 会计师报告
VuY.})+J: Accountant's Report Rules 会计师报告规则
Q&J,"Vxw accounting and auditing procedure 会计与审计程序；会计与核数程序
eOb`uyi Accounting Arrangements 《会计安排》
8+ u8piG accounting basis 会计基础
y{N9.H2 accounting by Official Receiver 破产管理署署长呈交的帐目
7~16letQ Accounting Circular 《会计通告》
ymzm x$o= accounting class 会计类别
A_.QHUjpx accounting date 记帐日期；会计结算日期
=bDG|:+ accounting for money 款项核算
Q^k# ?j# Accounting Officer 会计主任
(pmo[2kg accounting period 会计报告期；会计期
1mX*0> accounting policy 会计政策；会计方针
{G}HZv%S U accounting practice 会计惯例
TU/J]'))C accounting principle 会计准则
--9mTqx accounting record 会计记录
)~ /U+,
accounting report 会计报告
'GFzI:Xr Accounting Services Branch [Treasury] 会计事务部〔库务署〕
r>Ln*R,9D
Accounting Society of China 中国会计学会
82X. accounting statement 会计报表
/K^cU;E , accounting system 会计制度；会计系统
Bag# An1 accounting transaction 会计事项；帐务交易
ZwMw g t accounting treatment 会计处理
fo.m&mKgo accounting year 会计年度
wGvgMZ ]?' accretion 增值；添加
-)oBh accrual 应计项目；应累算数目
G
DV-wPX accrual basis 应计制；权责发生制
a%dx\&K accrual basis accounting 应计制会计；权责发生制会计
Pio^5jhB6 accrue 应累算；应计
'm|m +K83 accrued benefit 应累算利益
| 6> _L6t accrued charges 应计费用
o$O,#^ accrued cumulative preference share dividend 应累算的累积优先股股息
`y`x k<q accrued expenses 应累算费用
K\b O[J accrued interest payable 应付利息；应计未付利息
jO 55<s94 accrued interest receivable 应收利息；应计未收利息
lIz_0rE accrued right 累算权益
z (3"\ ^T accruing profit 应累算的利润
{ rT`*P~ accumulated fiscal reserve 累积财政储备
j;)6uia*A accumulated profit 累积利润；滚存溢利
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1)2 accumulated reserve 累积储备
`dP+5 u! accumulation of surplus income 累积收益盈余
O@iW?9C+ acquired assets 既得资产
F :S,{&jB acquisition 收购；购置；取得
^%&x{F. acquisition cost 购置成本
iIE(zw)H acquisition expenses 购置费用
`Vtw Kt* acquisition of 100% interest 收购全部股权
(GG"'bYk acquisition of control 取得控制权
l,.?-|Poa acquisition of fixed assets 购置固定资产
#ja`+w} acquisition of shell “买壳”
)\-";?sYky acquisition price 收购价
/BM1AV{s6 act of God 天灾
FRFAWK< acting partner 执事合伙人
It4z9Gh active market 买卖活跃的市场；交投畅旺的市场；旺市
n* Vd<m;w active partner 积极参与的合伙人
/ \rq$W_ active trading 交投活跃
}4SSo)Uv/ actual circulation 实际流通
jJZsBOW[8 actual cost 实际成本
m>ycN actual expenditure 实际开支；实际支出
V=& ,^qZ actual income 实际入息；实际收入；实际收益
7E`(8i actual market 现货市场
d&uTiH? 0 actual price 现货价；实际价格
ulf/C%t,R actual profit 实际利润
nKB&|! actual quotation 实盘；实际价位；实际报价
^Pd3 7&B4V actual year basis 按实际年度计算
o^Ysp&#p actuals 实货
1~DD 9z actuarial investigation 精算调查
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actuarial principle 精算原则
V wV Q|UH actuarial report 精算师报告
EWIc|b: Actuarial Society of Hong Kong 香港精算学会
uxyTu2L7 actuarial valuation 精算师估值
bz0 P49% actuary 精算师
=5~F6 t o ad referendum agreement 暂定协议；有待覆核的协定
9 xn23*Fo ad valorem duty 从价税；按值征税
1/ pA/UVO ad valorem duty system 从价税制
f&}A!uLe4x ad valorem fee 从价费
HDVl5X`j' ad valorem tariff 从价关税
pP* ~ =? additional allowance 额外免税额
V.ji
_vX additional amount for unexpired risk 未过期风险的额外款额
IT`=\K/[4 additional assessable profit 补加应评税利润
X@qk > / additional assessment 补加评税
^mueFw}\ additional commitment 额外承担
,LW+7yD additional commitment vote 额外承担拨款
1N9< d, additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ZBmXaP[9 additional dependent parent allowance 供养父母额外免税额
F|?'9s*;6G additional provision 额外拨款
xs'kO= additional stamp duty 附加印花税
=+`j?1 additional tax 补加税罚款；补加税款
Pc)VK>.fc Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
&.Latx adjudged bankrupt 被裁定破产
*SkiFEoD adjudicated bankrupt 裁定破产人
)C>}"#J > adjudication fee 裁定费；评定印花税额手续费；评估契据费
u3Usq=I j{ adjudication of bankruptcy 裁定破产；宣告破产
dU oWo3r= adjudication of insolvency 裁定无力偿还债务
v Zb|!#I adjusted actual 经调整的实数；调整后的实数
5=Kq@[(4 adjusted current assets 经调整的流动资产；调整后的流动资产
894r;UA7 adjusted figure 经调整的数字；调整后的数额
\ fK47oV adjusted liabilities 经调整的负债；调整后的负债
=`qRu adjusted loss 经调整的亏损；调整后的亏损
'y4zBLY adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
s~=KhP~ adjusted profit 经调整的利润；调整后的利润
s,
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?}'N_n ys adjusted value 经调整的价值；调整后的价值
]?0{(\ adjustment 调整；修订；理算〔保险〕
e9CP802#2 adjustment centre 调剂中心
\G$QN UU adjustment lag 调整过程的时间差距；调整时差
&
u$(NbK adjustment mechanism 调整机制
{I0w`xe adjustment of loss 亏损调整
@B,j;2eb adjustment process 调整过程；调整程序
j)jCu ;` adjustment range 调整幅度
ud0QZ X administered exchange rate 受管制汇率
dqqnCXYuW Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Mv.Ciyc administration expenses 行政费用
f ) .*NX administration fee 手续费；行政费
-xJX _6}A administration in bankruptcy 破产管理
<7=&DpjI7F administration order 遗产管理令
,~(|p` administrator 管理人；遗产管理人
zlH28V administrator of the estate 遗产管理人
9s!
2 wwh admission of debt 债项承认书
7MY)\aH admission of proof 接纳债权证明
$hh+0hs advance 放贷款项；垫付款项；预支款项；预付款项
gU l1CH& advance account 暂支帐目；预付款帐户
`-VG ?J advance compensation 预付补偿金
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z9C=y advance from shareholder 股东垫款
sffhPX\I advance pending reimbursement 预支以待日后付还
D =$4/D:; advanced economy 先进经济体系
]>5T}h advancement 预付；预付财产
wGg0 hL advances warrant 垫款令
NX?}{'f advancing 贷出
~gP7s_ qr{ adverse balance 逆差
?RHn @$g8M adverse exchange 逆汇
v@VLVf)>9^ advertisement addressed to shareholders 在报章刊登的致股东通告
:-z&Y492 advice for collection 托收通知书
Gb;99mE advice of drawing 提款通知书；汇票通知书
_=pW G^a advice of payment 付款通知
Nj+a2[ Advisory Committee [Securities and Futures Commission]
`|nH1sHFq 谘询委员会〔证券及期货事务监察委员会〕
rn;<HT Advisory Committee on Diversification 经济多元化谘询委员会
z<!O!wX_aI affidavit 誓章；遗产申报誓章
FC{})|yh
} affidavit of no receipt 述明无收款的誓章
$!f !,fw+ affiliate 联号；联营公司；附属公司
80C(H !^ affiliated company 附属公司；联号；联营公司
Pb#P`L7OB affirmation [estate duty] 非宗教式宣誓〔遗产税〕
I!P4(3skAB affordability 负担能力
` x COR African Development Bank [AfDB] 非洲开发银行
D&/I1=\( after-acquired property 事后取得的财产
)IHG6}< after-hours dealing 市后交易
>z(wf>2J after-tax profit 税后盈利；税后利润；税后溢利
~(P&g7 u agency agreement 代理协议
e!GZSk
agency expenses 代理机构的开支
?-f,8Z|h agency fee 代理费
m siu8E Agency Law 《代理法》
*Ddi(` agent 代理人；承销人
|jsb@ agent of company 公司代理人
*7ZtNo[+ agent's fee 代理人费；经纪费
28a$NP\KW aggregate 总计；总数；总体数字
|#k@U6`SG aggregate amount 总款额；总额
/ 2xSNalC aggregate assets and liabilities 总体资产与负债
5MR,UgT aggregate at constant price 按固定价格计算的总体数字
M diw Ri aggregate demand 总需求
Lkn4<'un aggregate gross position 总持仓量
)qv2)a!H aggregate limit 总限额
Huc|6~X aggregate of salaries tax 合计薪俸税
Ke!'go hv aggregate performance 总体表现；总体业绩
BgM%+b8u aggregate supply 总体供应
?F_) - aggregate surplus 总盈余
i)M EK#{ aggregate total 整体总额
x: fW~!Xc6 aggregate value 总值；合计价值
;'0=T0\ aggregated basis 合计基准
1'JD = aggregated net chargeable income 合计应课税入息实额
<F(><Xw,-4 aggregation 合并计算；合计；总和
)"| ||\Iv aggregation of incomes of husband and wife 夫妇入息合并计算
B2Z_]q$n* aggregation of property 财产的总和
BEUK}T K4 agio 差价；贴水
; b*i3*!g 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》
^AL2H' Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
WF[bO7: 《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》
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Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
LHkQ'O0 《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=Q #;v Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
UG]( go't 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Rko M~`CT agreement for a settlement 授产协议
A%X X5* agreement for assignment 转让协议
@kxel`,$ e agreement for sale 售卖协议；买卖协议
]JX KZV8$0 agreement for sale and purchase 买卖协议
#+k*1 Jg agreement for the payment of interest 支付利息协议
QI_4* agreement for the repayment of money 还款协议
j.%K_h?V5 agreement of reinsurance 再保险协议
D +RiM~LH8 Agricultural Bank of China 中国农业银行
4<gb36)|4 air passenger departure tax 飞机乘客离境税
$n!K6fkX% Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
+?dl`!rE airport tax 机场税
t e,[f alcohol duty 酒精税
!h`kX[: alienation 让与；让渡；转让
lz <]5T| alimony 生活费；赡养费
,r8Tbk]m All Ordinaries Index [AOI] 所有普通股指数
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all risks 全险；综合险
)Xt n k All Sales Record for Stock Market 《股票市场成交报告》
@t*t+Vqw Allied Capital Resources Limited 新联财务有限公司
~}"]&%Q{J all-items index [Consumer Price Index] 总指数〔消费物价指数〕
MTOy8 Im allocation letter 拨款信件
\ck+GW4& allocation of fund 分配款项；预留款项
qfoD allocation of profit 利润分配；溢利分配
)]htm&q5 allocation warrant 拨款令
!?!C'-ps allotment 分配；配股
t2BL( yB allotment notice 股份配售通知；配股通知
T~ :|!` allotment of shares 股份分配
] )}( k allowable 可获宽免；免税的
$O)3 q
$| allowable business loss 可扣除的营业亏损
N<(.%<! allowable expenses 可扣税的支出
qIMA6u/ allowance 免税额；津贴；备抵；准备金
%w7pkh, allowance for debts 债项的免税额
o*rQP!8,oy allowance for depreciation by wear and tear 耗损折旧免税额
[*:6oo98' allowance for funeral expenses 殡殓费的免税额
T~_/Vi allowance for inflation 为通货膨胀而预留的款项；通胀准备金
D B E4& allowance for repairs and outgoings 修葺及支出方面的免税额
A:l@_*C.. allowance to debtor 给债务人的津贴
h vka{LD alteration of capital 资本更改
c%m3}mrb alternate trustee 候补受托人
.iX# A<E} amalgamation 合并
wV\gj~U;P ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
={>L rig:l ambit of charges 征税范围；收费范围
svf|\p>]H amended valuation 经修订的估值
qMt++*Ls American Commodities Exchange 美国商品交易所
$-}e; V Zb American Express Bank Limited 美国运通银行
uvP2 W g t American Stock Exchange 美国证券交易所
-!W<DJ* amortization 摊销
_j?e~w&0b amount due from banks 存放银行同业的款项
3 "n\8#X{ amount due from banks abroad 存放海外银行同业的款项
2owEw*5jl/ amount due from holding companies 控股公司欠款
0sca4G0{ amount due from local banks 存放本港银行同业的款项
kVK/9dy-F amount due to banks 银行同业的存款
&e-U5'(6v_ amount due to banks abroad 海外银行同业的存款
?;/^Ya1;Z amount due to holding companies 控股公司存款
: G\<y amount due to local banks 本港银行同业的存款
.
8N.l^0, amount due to outport banks 外埠银行同业的存款
o*U ]v
amount for note issue 发行纸币的款额
HK|ynBAo amount of bond 担保契据的款额
EnOU?D amount of consideration 代价款额
5%sE] Y# amount of contribution 供款数额
^j-3av= amount of indebtedness 负债款额
>SPh2[f amount of principal of the loan 贷款本金额
H"ZZ.^"5FV amount of rates chargeable 应征差饷数额
`W/sP \3 amount of share capital 股本额
)jrV#/m9 amount of sums assured 承保款额
ZaNQ pH. amount of variation 变动幅度
y6]vl=^L amount of vote 拨款数额
E4 m` amount payable 应付款额
( =~&+z amount receivable 应收款额
$!&*xrrNM Amsterdam Stock Exchange 阿姆斯特丹证券交易所
y
WV#Up analysis 分析
V< k8N^ ancillary risk 附属风险
T)r9-wOq annual account 周年帐目；周年帐目报表；年度决算；年结
-B8 6U6^s annual accounting date 年结日期
g=I8@m annual allowance 每年免税额；年积金；年度津贴；年津
v WGwVH/K annual balance 年度余额
0RoU}r@z4 annual disposable income 每年可动用收入
5mb]Q)f9- annual estimates 周年预算
L:@7tc. annual fee 年费
~NW32
O)/ annual general meeting 周年大会
/ 7gOSwY annual growth rate 年增率；每年增长率
r Tz$^a}/ annual long-term supplement 长期个案每年补助金
lRXK\xIP , annual pensionable emolument 可供计算退休金的年薪
RjN{%YkXe annual report 年报
O{ #=d Annual Report on the Consumer Price Index 《消费物价指数年报》
)ZN|t?| annual return 周年报表；周年申报表；每年报税表格
9-MUX^?u Annual Return Rules 《周年报表规则》
I_RsYw annual review of consumer prices 每年消费物价回顾
hP15qKy annual roll-forward basis 逐年延展方式
ynbuN x* annual salary 年薪
w K}T`*k annual statement 年度报表；年度决算表
<>Hj
;q5p 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
AvW:<}a, annuitant 年金受益人
M3q|l7|9 annuity 年金
t<#h$}=:Vt annuity contract 年金合约
Dd\jHF>u annuity on human life 人寿年金
NU0g07" antecedent debt 先前的债项
wp&=$Aa)' ante-dated cheque 倒填日期支票
j:VbrR anticipated expenditure 预期开支
#"B \U N anticipated net profit 预期纯利
, N)/w1?I anticipated revenue 预期收入
>Z5gSs0 anti-inflation measure 反通货膨胀措施
/{&tY: ;m anti-inflationary stance 反通货膨胀立场
4M2j! Sw apparent deficit 表面赤字
%
yw?s0 apparent financial solvency 表面偿债能力
dUhY\v oQ apparent partner 表面合伙人
\ZkA>oO". application for personal assessment 个人入息课税申请书
`7r @a application of fund 资金应用
h 5^Z2:# application to release as liquidator and to destruct the books of accounts and documents
sc}~8T 申请免除清盘人职务及毁灭帐簿与文件
#~
)IJ appointed actuary 委任精算师
GaK-t* Q appointed auditor 委任核数师；委任审计师
,=[?yJy appointed trustee 委任的受托人
ye,> A. appointer 委任人
oaIi2=Tf apportioned pro rata 按比例分摊
W>j !Q^? apportionment 分配；分摊
MB~=f[cUnd Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
^y<<>Y'I apportionment formula 分摊方程式
7Mg=b%IYs apportionment of estate duty 遗产税的分摊
;;#qmGoE appraisal 估价；评估
q-}Fvel u appreciable growth 可观增长
T[g[&K1Y appreciable impact 显着影响
.N
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$}!p+$ appreciation 增值；升值
@}}$zv6l, appreciation against other currencies 相对其他货币升值
,Y/ g2
4R appreciation of the exchange value of Hong Kong dollar 港元汇值上升
t%E!o0+8Z appreciation tax 增值税
~?K ~L~f5 appropriation 拨款；拨用；拨付
2#c<\s|C appropriation account 拨款帐目
[PNT\ElT Appropriation Bill 拨款法案
YoBDvV":@ appropriation-in-aid system 补助拨款办法
xdp`<POn% approved assets 核准资产
z=q3Zo approved basket stock 认可一篮子证券
qVH1 }9_ approved budget 核准预算
^ hZ 0IM approved charitable donation 认可慈善捐款
( >nGQS]H approved charitable institution 认可慈善机构
CxwoBuG=? approved currency 核准货币；认可货币
2N: ,Q8~ approved estimates 核准预算
W\d{a(* approved estimates of expenditure 核准开支预算
_V7s#_p approved overseas insurer 核准海外保险人
> 7jbgHB approved overseas trust company 核准海外信托公司
0jy2H2 approved pooled investment fund 核准汇集投资基金
L ~lxXTG\ approved provident fund scheme 认可公积金计划
'>-gi}z7 approved provision 核准拨款
RI(DXWM|h approved redeemable share 核准可赎回股份
}fb#G<3 approved regional stock 认可地区性证券
L^@'q6*} approved retirement scheme 认可退休金计划
&$`P,i 1) approved subordinated loan 核准附属贷款
RtTJ5@V( arbitrage 套戥；套汇；套利
Oo5w?+t arbitrageur 套戥者；套汇者
vHry&#Pl+ arbitrary amount 临时款项
2$+bJJM arrangement 措施；安排；协定
itBwCIj G arrears 欠款
TN+iA~kQ arrears of pay 欠付薪酬
RP[{4 Q8 arrears of revenue 逾期未收税款；逾期未收的帐项
6e9,PS articles of association 组织章程；组织细则；组织章程细则
IzikDc10 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
YIoQL}pX ascertainment of profit 确定利润
f$e[u
E r "Asia Clear" “亚洲结算系统”
[ 9 {*94M Asia Commercial Bank Ltd. 亚洲商业银行有限公司
o Hd FMD@ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
&"f"; Asian Development Fund [ADF] 亚洲发展基金
]zE;Tw.S Asian dollar bond 亚洲美元债券
ORe(]I `Z Asian dollar market 亚洲美元市场
b=yx7v"r Asian dollar rate 亚洲美元利率
v1o#1 ; Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
}vxw*8d? Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
1+szG1U= asked price 沽盘；喊价；索价；卖方报价
r e/@D@% assessable income 应评税入息
Uc7mOa}4 assessable loss 应评税亏损
PRu 6xsyA assessable profit 应评税利润
UQ)W%Y;[0 assessable value 应评税值
OK[T3/v, assessed profit 估定利润
"c3Grfoz assessed value 经评估价值
*6sl assessment 评税；评定；估价；评税单
dgR
g>)V assessment number 评税编号；估价编号
v- T$:c L assessment of additional tax 补加税评税
wvO|UP H\ assessment of performance 业绩评估；实绩评价
/oR 0+sH] Assessor 评税主任
hn5h\M? asset price bubbles 资产价格泡沫
~ELN yI11 asset-backed securities 具资产保证的证券
sy:[T T!w assets accretion 资产增值
%<k2#6K assets and liabilities 资产与负债
H$=e
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cii_U=
assets lending 实物放款；有抵押贷款
&+Z,hs9% assets of the company passing on the death 死者去世时转移的公司资产
$ 7O}S.x assets pledged as security for liabilities 用作负债抵押的资产
rID#`:Hl-| assets portfolio 资产投资组合
0 Vlk;fIh assets price 资产价格
"'c
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%eX{WgH assets realization 资产变现
x'+ T/zw assets refinancing arrangement 资产再集资安排
nxUJN1b!N assets securitization 资产证券化
7&t-pv92* assets situated outside Hong Kong 在香港以外地方的资产
:o|\"3 assets stripping 削减资产；拆卖资产
{IxA)v-` assets value 资产值
w`4=_J=GO assignee 承让人
i!J8 d" assignment 转让；转让书；转让契
}Mst jm assignment of interest 权益转让
)2 Wi `ZT assignment of letters patent and trade mark 专利证书及商标转让
'qZW,],5 assignment of property 物业转让；物业转让书
gp5_Z-me assignment right 转让权
hBS.a6u1'd assignor 转让人
< Wfx+F associate 有联系的人；有关连人士；相联者；合伙人；联系人
(\\eo Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
>"|B9Woc associate member 附属会员
a][f associated body corporate 相联法人团体
g<l1zo`_ associated company 相联公司；联属公司
0 t Fkd associated corporation 相联法团
8K.R= Association of Chartered Certified Accountants [ACCA] [United Kingdom]
J2::'Hw*s 公认会计师公会〔英国〕
6V S 4y-N Association of Futures Exchange Brokers 香港期货经纪协会
3vuivU.3 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Z'4./ association of underwriters 承保人组织
5]NqRI^0 assumption of control 接管
!Y$h"<M assurance 担保；保险；转易；转易书
d6'{r je( assurance of interest 权益的转易
BUWqI dg at 19XX price 按一九ＸＸ年价格计算
ZvNJ^Xz at a discount 按赔价计算；按贴水价格计算；打折扣
`7[EKOJ3g at a premium 按溢价计算；按升水价格计算
@LS@cCC,a at call 通知付款；按通知
q"%_tS at constant market price 按固定市价计算
U7K,AflK?M at constant price 按固定价格计算
( pY 7J at cost 按成本计算
S0B|# O%Z at current market price 按当时市价计算；按现时市价计算
Ir
{OheJ at current price 按当时价格计算；按现时价格计算
]^Qn at factor cost 按要素成本计算；按生产要素成本计算
w\(.3W7 at money-of-the-day price 按付款当日价格计算
$CY~5A `l9 at or better 按指定或较佳价位〔买卖指令〕
)[PtaPWeT at par 按面值计算；平价
isQ[ Gc!8 at sight 见票即付
"]"|"0#i at the close 按收市盘
(a[y1{DLy at the opening 按开市盘
lhYe;b( attestation 见证；见证条款
}@;ep&b* at-the-money option 平价期权
Z)! qW? attorney 受权人；受托代表人
VXYK?Qc' attornment 新拥有人承认书
:ctu5{"UJ attributable profit 可归属利润
j <Bkj/ attributable share value 可归属股份价值
n2]/v{E;/ Auckland Stock Exchange 奥克兰证券交易所
A;*d}Xe&J auction 拍卖
~tBYIkvWT auctioneer 拍卖商
o 9JMH.G audit 审计；核数
N.\-
8?> Audit Commission 审计署
-&3hEv5 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
&7 `^i.fh) 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
#pb92kA' audit review 帐目审查
^5H >pat Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
K%a%a6k` audited account 审计帐目；经审计的帐目
`V`lo, "\ audited annual account 经审计的周年帐目
I(V!Mv8j audited balance sheet 经审计的资产负债表
,quoRan auditor 核数师；核数主任；审计师
?$*SjZt auditor's certificate 核数师证明书；审计师证明书
\9cG36 auditor's report 核数师报告；审计师报告
n;@bLJ$W Aussie bond 澳元债券
n@ C[@?D austerity budget 紧缩预算
y0#u9t"Z; Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
s$cK(S# Australia All Ordinaries Index 澳洲所有普通股票指数
h-G)o[MA Australian Dollar [AUD] 澳元
vr6MU< Australian Options Market 澳大利亚期权市场
mVV D ! Australian Securities Commission 澳洲证券事务监察委员会
hEBY8=gK Australian Society of Certified Practising Accountants 澳洲执业会计师公会
v hp Npgz Australian Stock Exchange 澳大利亚证券交易所
PmKeF} Austrian Schilling [ATS] 奥地利先令
w2
a1mU/ authentication 认证；鉴证
E^.n c~ authority to purchase 委托购买证；委购书
4)@mSSfn. authorization 认可；核准；授权；授权书
MUTj-1 H6) authorization by direction 指示授权
K
P Oa|$ authorization by instruction 指令授权
E^vJ@O authorization by warrant 令状授权
<kGU,@6PF authorization of unit trust 单位信托的认可
L1 cI`9 authorized agent 指定代理人
IFF92VD& authorized capital 法定资本
w8MG(Lq1" authorized clerk 出市员
Xs~[ & authorized dealer 认可交易商
<eQj`HL authorized financial institution 认可财务机构
x4E7X_ authorized fund 认可基金
a0D%k: k5 authorized fund house 获授权的基金公司；认可基金公司
syaPpM
Q- authorized institution 认可机构
=<? +#-;p authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
v^#~98g] authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Dp) =0<$y authorized insurer 获授权保险人；获认可承保人
qU#1i:(F* authorized investment 特准投资项目
A-ZN F4 authorized person 获授权人
/ro =?QYb authorized representative 获授权代表
Bj1? x authorized share capital 法定股本
] Hzt b automated quotation system 自动报价系统
0:9.;x9_ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
]Q>.HH 自动交易系统〔香港期货交易所有限公司〕
4\Tl\SZ? automatic adjustment mechanism 自动调整机制
X*{2[+ <o automatic adjustment system 自动调整系统
orWbU
U C Automatic Clearing House 自动票据交换所
? }kG` q automatic exchange rates accumulation system 自动化汇率累集系统
>pp5 ;h8! Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
6)Y.7 XR automatic teller machine [ATM] 自动柜员机
Jl#%uU/sx autopay 自动转帐
&Low/Y'.jJ available assets 可用资产
D/vOs[X
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^eo|P~w
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^/\Of{OZ- Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
vgfcCcZ_iZ average 平均；平均数；海损
Exc9`
7%. average basic salary 平均基本薪金
+^=8ge} average consumer expenditure 平均消费开支；一般消费开支
e\!0<d average cost 平均成本
e=B|==E10M average cost of land production 增辟土地平均成本
P)Rh=U average daily turnover 平均每日成交额
HY &aV2|A1 average daily wage rate 平均每日工资率
"1 L$| average expenditure pattern 平均开支模式
c'%-jG)\ average growth rate 平均增长率
l49*<nkmq average net fixed assets 固定资产平均净值
YjxF}VI~< average of relatives 相对价格平均数
k <=//r average price 平均价格
]: 4*L average propensity to consume 平均消费倾向；一般消费倾向
|=`~-i2W average propensity to save 平均储蓄倾向；一般储蓄倾向
i rU 6 D average rate 平均率
62 k^KO6Y average revenue 平均收入；平均收益
xv(9IEjt0 average stock 平均库存；平均存货
"B3N* R([" average yearly rent 平均年租
dQV;3^iUY avoidance of double taxation 避免双重课税
1 .D,W1s avoidance of tax 避税
