A:
'T6B_9GQ8 A share Ａ股；甲类股份
^Kb9@lz/ abatement of tax 减税；减扣免税额
7= L:m7T ABN AMRO Bank N.V. 荷兰银行
)H.ubM1 above-the-line expenditure 线上项目支出；经常预算支出
EUJ1RhajF above-the-line receipt 线上项目收入；经常预算收入
kbD*=d}3{ ABSA Asia Limited 南非联合亚洲有限公司
&Jrq5 Q C absolute change 绝对数值变更
,>:XE@xcp absolute expenditure 实际开支
|dW2 dQ absolute guideline figure 绝对准则数字
buc,M@> absolute interest 绝对权益
fMgcK$ absolute order of discharge 绝对破产解除令
4V!1/w absolute profit margin 绝对利润幅度
zsHG= Ee* absolute value 实值；绝对值
k\Yu5) absolutely vested interest 绝对既得权益
Qfwwh`; absorbed cost 已吸收成本；已分摊成本
yLV2>kq absorption 吸收；分摊；合并
zojuH8 absorption rate 吸收率；摊配率；分摊率
|2WxcW]U.% ACB Finance Limited 亚洲商业财务有限公司
Q9Q!9B @ acceptable form of reciprocity 合理的互惠条件
,<`|-oa acceptable rate 适当利率；适当汇率
pg5@lC]J acceptance agreement 承兑协议
bCH*8,Bmh acceptance for honour 参加承兑
F+lm [4n acceptor 承兑人；接受人；受票人
vcaBL<io acceptor for honour 参加承兑人
{yGZc3e1j accident insurance 意外保险
Kc%tnVyGh: Accident Insurance Association of Hong Kong 香港意外保险公会
Z $ p^v*y accident insurance scheme 意外保险计划
)6PJ*;p- accident year basis 意外年度基准
BDarJY accommodation 通融；贷款
`;zu1o accommodation bill 通融票据；空头票据
eTLI/?|+N accommodation party 汇票代发人
i528 e{& account balance 帐户余额；帐户结余
bjU 2UcI"< account book 帐簿
!& 1}w86 account collected in advance 预收款项
a15,'v$O account current book 往来帐簿
5d)'`hACe account of after-acquired property 事后取得的财产报告
;5,`Jpca account of defaulter 拖欠帐目
<K|3Q'(S account payable 应付帐款
xc:`}4 account payee only [A/C payee only] 只可转帐；存入收款人帐户
=1V>Vd?8. account receivable 应收帐款
-wPuml!hZ| account receivable report 应收帐款报表
S7@ZtFf account statement 结单；帐单；会计财务报表
_|Y.!ZRYP account title 帐户名称；会计科目
!7kA JG g accountant's report 会计师报告
< =B 1"'\ Accountant's Report Rules 会计师报告规则
IM l9\U accounting and auditing procedure 会计与审计程序；会计与核数程序
b(+w.R(+Ti Accounting Arrangements 《会计安排》
& ! H ~bzg accounting basis 会计基础
g~bf! accounting by Official Receiver 破产管理署署长呈交的帐目
BH.:_Qrbh[ Accounting Circular 《会计通告》
^bZ <9} accounting class 会计类别
k ~'?" ' accounting date 记帐日期；会计结算日期
z7NGpA( accounting for money 款项核算
FZe N, Accounting Officer 会计主任
U*` accounting period 会计报告期；会计期
+An![1N, accounting policy 会计政策；会计方针
O2V6UX@&<w accounting practice 会计惯例
EF*oPn0| accounting principle 会计准则
X_^_r{ accounting record 会计记录
Ww a41z accounting report 会计报告
t?3{s\z 8+ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
)]0[`iLe Accounting Society of China 中国会计学会
]4 L T# accounting statement 会计报表
Yc.
~qmG/z accounting system 会计制度；会计系统
\N'hbT = accounting transaction 会计事项；帐务交易
R{2GQB accounting treatment 会计处理
es*_Oo1 accounting year 会计年度
s>9z+;~ ! accretion 增值；添加
%l9WZ*yZ`2 accrual 应计项目；应累算数目
F3H:I"4 accrual basis 应计制；权责发生制
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`"4K accrual basis accounting 应计制会计；权责发生制会计
$=@9 D,R accrue 应累算；应计
7( nz<z p accrued benefit 应累算利益
< :kTTye| accrued charges 应计费用
`uaD.m$EJ accrued cumulative preference share dividend 应累算的累积优先股股息
cNuuzA accrued expenses 应累算费用
N9>' /jgZX accrued interest payable 应付利息；应计未付利息
Jq$6$A,f accrued interest receivable 应收利息；应计未收利息
softfjl&l accrued right 累算权益
0pZ.; /<{ accruing profit 应累算的利润
s)`1Rf accumulated fiscal reserve 累积财政储备
g4 .'T51 accumulated profit 累积利润；滚存溢利
K~fDv i accumulated reserve 累积储备
s%S_K accumulation of surplus income 累积收益盈余
D>"{H7m Y acquired assets 既得资产
],fwZd[t acquisition 收购；购置；取得
~#N .!e4 acquisition cost 购置成本
LB64W ;#h acquisition expenses 购置费用
W?4&lC^G acquisition of 100% interest 收购全部股权
/
%U~lr acquisition of control 取得控制权
5~ kW-x acquisition of fixed assets 购置固定资产
cx1WGbZ acquisition of shell “买壳”
D x >1y acquisition price 收购价
sJjl)Qs)T act of God 天灾
E CE{xoc acting partner 执事合伙人
w# gU1yu active market 买卖活跃的市场；交投畅旺的市场；旺市
z9); e8ck active partner 积极参与的合伙人
8h@)9Q]d\ active trading 交投活跃
I/ e2, actual circulation 实际流通
|GV Gny< actual cost 实际成本
&EbD.>Ci actual expenditure 实际开支；实际支出
;s!ns N actual income 实际入息；实际收入；实际收益
an[3vKb actual market 现货市场
X&FuqB actual price 现货价；实际价格
6\S$I5 actual profit 实际利润
U#~nN+SIt actual quotation 实盘；实际价位；实际报价
YiQeI|{oN actual year basis 按实际年度计算
0.{oA`5N actuals 实货
FRJ:y m=E actuarial investigation 精算调查
e{rHO,#A> actuarial principle 精算原则
3ZJagJ\O actuarial report 精算师报告
zDGg\cPj9 Actuarial Society of Hong Kong 香港精算学会
k_|v)\4B actuarial valuation 精算师估值
wr;|\<c actuary 精算师
7}iewtdy, ad referendum agreement 暂定协议；有待覆核的协定
ixI5Xd< ad valorem duty 从价税；按值征税
B3g82dm ad valorem duty system 从价税制
9-Nq[i" ad valorem fee 从价费
,P; a/{U ad valorem tariff 从价关税
JK'_P}[]I additional allowance 额外免税额
HLy Fyv\ additional amount for unexpired risk 未过期风险的额外款额
hAxuZb7 ? additional assessable profit 补加应评税利润
'@}?NV0 additional assessment 补加评税
-$]DO5fY additional commitment 额外承担
+y{93nl additional commitment vote 额外承担拨款
3Av(|< cR additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
D=I5[t 0c4 additional dependent parent allowance 供养父母额外免税额
>I8hFtAM additional provision 额外拨款
@qr3v>3X< additional stamp duty 附加印花税
#&`WMLl+ 8 additional tax 补加税罚款；补加税款
&Ow?Hd 0 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
^1FZ`2u; adjudged bankrupt 被裁定破产
;P0Y6v3 adjudicated bankrupt 裁定破产人
? /|@ #& adjudication fee 裁定费；评定印花税额手续费；评估契据费
)(|0Ka rF adjudication of bankruptcy 裁定破产；宣告破产
/NN[g z adjudication of insolvency 裁定无力偿还债务
,h(f\h(9 adjusted actual 经调整的实数；调整后的实数
JXy 667_ adjusted current assets 经调整的流动资产；调整后的流动资产
/K<GN7vN adjusted figure 经调整的数字；调整后的数额
gkq RO19 adjusted liabilities 经调整的负债；调整后的负债
Xw}Y!;<IEu adjusted loss 经调整的亏损；调整后的亏损
R82Zr@_ 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
:]z-Rz adjusted profit 经调整的利润；调整后的利润
zHum&V8=H adjusted surplus 经调整的盈余额；调整后的盈余额
.V )2Tz adjusted value 经调整的价值；调整后的价值
G 4J6 adjustment 调整；修订；理算〔保险〕
_ry En adjustment centre 调剂中心
!k??Kj adjustment lag 调整过程的时间差距；调整时差
x8rFMR#S= adjustment mechanism 调整机制
X #NeB>~ adjustment of loss 亏损调整
}AH|~3|D adjustment process 调整过程；调整程序
r|H!s, adjustment range 调整幅度
ka9v2tE \ administered exchange rate 受管制汇率
+T c(z{; Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
<"|<)BGeI administration expenses 行政费用
rgvc5p administration fee 手续费；行政费
t;f
p<z7N. administration in bankruptcy 破产管理
?[4khQt administration order 遗产管理令
s:Ql] (/B# administrator 管理人；遗产管理人
n)?F
9Wap administrator of the estate 遗产管理人
u1|Y;* admission of debt 债项承认书
2T2#H P admission of proof 接纳债权证明
WZ
V*J& advance 放贷款项；垫付款项；预支款项；预付款项
\#oV<MR advance account 暂支帐目；预付款帐户
Ckl]fy@D} advance compensation 预付补偿金
JU2' ~chh advance from shareholder 股东垫款
wqoN@d advance pending reimbursement 预支以待日后付还
I : >d@e/; advanced economy 先进经济体系
]O(HZ D% advancement 预付；预付财产
}d*sWSPu( advances warrant 垫款令
*[5#g3 advancing 贷出
zB7dCw adverse balance 逆差
xg1 r 3 adverse exchange 逆汇
v e]95w9J advertisement addressed to shareholders 在报章刊登的致股东通告
w.F3o4YP advice for collection 托收通知书
u 'n%BVt
advice of drawing 提款通知书；汇票通知书
xXh]z | advice of payment 付款通知
Bm a|!p{ Advisory Committee [Securities and Futures Commission]
4hr+GO@o( 谘询委员会〔证券及期货事务监察委员会〕
B>nd9Z ' Advisory Committee on Diversification 经济多元化谘询委员会
`3s-%> affidavit 誓章；遗产申报誓章
*x` l1o affidavit of no receipt 述明无收款的誓章
=Q 0 )t_z_ affiliate 联号；联营公司；附属公司
m?CjYqvf affiliated company 附属公司；联号；联营公司
5lA 8e affirmation [estate duty] 非宗教式宣誓〔遗产税〕
^@w1Z{: affordability 负担能力
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African Development Bank [AfDB] 非洲开发银行
::b;4Q L after-acquired property 事后取得的财产
/<N t$n after-hours dealing 市后交易
$gtT5{"PN( after-tax profit 税后盈利；税后利润；税后溢利
KUn5S&eB agency agreement 代理协议
7Sv5fLu2 agency expenses 代理机构的开支
@3= < wz< agency fee 代理费
xMGd'l? Agency Law 《代理法》
`2U/O .rV agent 代理人；承销人
3Eux-C!t agent of company 公司代理人
&CsBG?@Z| agent's fee 代理人费；经纪费
R =c aggregate 总计；总数；总体数字
lukRFN>c" aggregate amount 总款额；总额
G u I sM aggregate assets and liabilities 总体资产与负债
/OtQk -E aggregate at constant price 按固定价格计算的总体数字
0<Y&2<v aggregate demand 总需求
?#y<^oNM aggregate gross position 总持仓量
[5#/& k{ aggregate limit 总限额
{7s zo`U2 aggregate of salaries tax 合计薪俸税
x};g!FYfkB aggregate performance 总体表现；总体业绩
s OHAW*+ aggregate supply 总体供应
IIEU{},}z aggregate surplus 总盈余
/PuWJPy; aggregate total 整体总额
L ]'CA^N aggregate value 总值；合计价值
^ [NmNi* aggregated basis 合计基准
"_}D{ws1 aggregated net chargeable income 合计应课税入息实额
J_ Xf :Mz- aggregation 合并计算；合计；总和
T:n ^$RiT aggregation of incomes of husband and wife 夫妇入息合并计算
o;P ;=< aggregation of property 财产的总和
,
&f20o agio 差价；贴水
)8> f 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》
O g~"+IGp Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
{8Nd-WJ{ 《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》
lGgKzi9VD Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
c{P`oB8 《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》
W n mRRq^ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
q q{N; C 《香港政府和大韩民国政府关于相互促进和保护投资协定》
]lG\t'R agreement for a settlement 授产协议
&otgN<H9 agreement for assignment 转让协议
i 58C A? agreement for sale 售卖协议；买卖协议
Q$5:P & agreement for sale and purchase 买卖协议
(ZSSp1R v agreement for the payment of interest 支付利息协议
'V{k$ }P2 agreement for the repayment of money 还款协议
cuk}VZ agreement of reinsurance 再保险协议
3&2q\]Y, Agricultural Bank of China 中国农业银行
^0~1/ PhOw air passenger departure tax 飞机乘客离境税
P z!yIj Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
3"%44' airport tax 机场税
xeh|u"5 alcohol duty 酒精税
PiQs><FK8 alienation 让与；让渡；转让
Nr+1N83S} alimony 生活费；赡养费
|*a>6y All Ordinaries Index [AOI] 所有普通股指数
6Ky"4\e all risks 全险；综合险
W5;sps All Sales Record for Stock Market 《股票市场成交报告》
LA Vgf> Allied Capital Resources Limited 新联财务有限公司
u^[v{hv'H all-items index [Consumer Price Index] 总指数〔消费物价指数〕
a'~y '6 allocation letter 拨款信件
:!\./z8v allocation of fund 分配款项；预留款项
O m~C0 allocation of profit 利润分配；溢利分配
i kiy>W8 allocation warrant 拨款令
$KFW V2P allotment 分配；配股
aN3{\^ allotment notice 股份配售通知；配股通知
wfzb:Aig` allotment of shares 股份分配
]<= t allowable 可获宽免；免税的
sVnu Sm allowable business loss 可扣除的营业亏损
0g)mf6}o allowable expenses 可扣税的支出
g?M69~G$:x allowance 免税额；津贴；备抵；准备金
r!uAofIi_ allowance for debts 债项的免税额
<K'gvMG[ allowance for depreciation by wear and tear 耗损折旧免税额
( #Aq*2Z. allowance for funeral expenses 殡殓费的免税额
;OyM~T gI allowance for inflation 为通货膨胀而预留的款项；通胀准备金
sva$@y7b allowance for repairs and outgoings 修葺及支出方面的免税额
ti%
e.p0[ allowance to debtor 给债务人的津贴
Uij$
eBN alteration of capital 资本更改
L
*@>/N alternate trustee 候补受托人
Cu7i Hh Y5 amalgamation 合并
5xKR
]u ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
*?'T8yf^ ambit of charges 征税范围；收费范围
B9-=.2.WU amended valuation 经修订的估值
,:,|A/U American Commodities Exchange 美国商品交易所
9] \vw American Express Bank Limited 美国运通银行
5+Ut]AL5 American Stock Exchange 美国证券交易所
n|6yz[N amortization 摊销
K.7 gd1I amount due from banks 存放银行同业的款项
`9gx-')]\ amount due from banks abroad 存放海外银行同业的款项
;_t on?bF amount due from holding companies 控股公司欠款
_v,n~a}& amount due from local banks 存放本港银行同业的款项
P.7B]&T6 amount due to banks 银行同业的存款
lU& IS ?^? amount due to banks abroad 海外银行同业的存款
ii s cm\ amount due to holding companies 控股公司存款
;0E 4S amount due to local banks 本港银行同业的存款
p,fin?nW c amount due to outport banks 外埠银行同业的存款
=;T[2: JUu amount for note issue 发行纸币的款额
J-c7ZcTt amount of bond 担保契据的款额
V5 w^Le_^ amount of consideration 代价款额
W&#Nk5d amount of contribution 供款数额
lHXH03 amount of indebtedness 负债款额
zYsGI<4 amount of principal of the loan 贷款本金额
q[ZYlF,Ho amount of rates chargeable 应征差饷数额
ovO^uWz` amount of share capital 股本额
V5MbW XgR amount of sums assured 承保款额
)-oNy-YL amount of variation 变动幅度
Sm5"Q amount of vote 拨款数额
\2 66N;JrN amount payable 应付款额
w@We,FUJN amount receivable 应收款额
j!dklQh0 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
\ZH=$c*W analysis 分析
"'L SLp ancillary risk 附属风险
zx*f* L,6F annual account 周年帐目；周年帐目报表；年度决算；年结
?1sY S annual accounting date 年结日期
[R $4n-$ annual allowance 每年免税额；年积金；年度津贴；年津
;Wdo* ysW annual balance 年度余额
40XI\yE_? annual disposable income 每年可动用收入
S;~_9i]upe annual estimates 周年预算
F(r &:3!97 annual fee 年费
C&gJP7 UF annual general meeting 周年大会
P+a&R<Dj4 annual growth rate 年增率；每年增长率
}$ d er annual long-term supplement 长期个案每年补助金
e{=$4F annual pensionable emolument 可供计算退休金的年薪
o~B=[ annual report 年报
"( xu Annual Report on the Consumer Price Index 《消费物价指数年报》
AXFVsZH"zi annual return 周年报表；周年申报表；每年报税表格
0OXd* Annual Return Rules 《周年报表规则》
wSDDejg annual review of consumer prices 每年消费物价回顾
04:Dbt~=?p annual roll-forward basis 逐年延展方式
4Ki'r&L\ annual salary 年薪
L<n_}ucA annual statement 年度报表；年度决算表
Cpl)byb Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
q I}Zg)q] annuitant 年金受益人
sr4K-|@ annuity 年金
ORNE>6J
H annuity contract 年金合约
aU @z\sQ annuity on human life 人寿年金
9 w 1)Mf} antecedent debt 先前的债项
E_P]f% ante-dated cheque 倒填日期支票
BKk* <WMD anticipated expenditure 预期开支
tq[C"| dH anticipated net profit 预期纯利
Up:#Zs2 anticipated revenue 预期收入
= j - anti-inflation measure 反通货膨胀措施
U,N4+F}FR anti-inflationary stance 反通货膨胀立场
[}D) 73h` apparent deficit 表面赤字
eYFCf; apparent financial solvency 表面偿债能力
%?seX+ne apparent partner 表面合伙人
N ~Gh >{N application for personal assessment 个人入息课税申请书
EifY K application of fund 资金应用
We|*s2! application to release as liquidator and to destruct the books of accounts and documents
@Hzsu d 申请免除清盘人职务及毁灭帐簿与文件
'CvZiW[_r appointed actuary 委任精算师
Vufw:}i+^ appointed auditor 委任核数师；委任审计师
<[Vr(.A appointed trustee 委任的受托人
w jF\> appointer 委任人
A<&9 apportioned pro rata 按比例分摊
HDYf^mc W apportionment 分配；分摊
kI] 1J Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
n~LR=o apportionment formula 分摊方程式
BLRrHaX0 apportionment of estate duty 遗产税的分摊
!**q20-aP appraisal 估价；评估
1D$k:|pP~ appreciable growth 可观增长
rqIt}(J appreciable impact 显着影响
V+ Z22 appreciable increase 可观增长
I('l )^m% appreciation 增值；升值
]TQjk{X< appreciation against other currencies 相对其他货币升值
LxbVRw appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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" appreciation tax 增值税
G} p~VLf appropriation 拨款；拨用；拨付
C /XOI > appropriation account 拨款帐目
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<H& Appropriation Bill 拨款法案
<NUZPX29 appropriation-in-aid system 补助拨款办法
cWi2Sls approved assets 核准资产
mEA w^ approved basket stock 认可一篮子证券
tU(6%zvR approved budget 核准预算
@U}UC G7+ approved charitable donation 认可慈善捐款
ny}?+&K approved charitable institution 认可慈善机构
\l`;]cA approved currency 核准货币；认可货币
+CACs7tV approved estimates 核准预算
,i}"e(f approved estimates of expenditure 核准开支预算
Y9Pb approved overseas insurer 核准海外保险人
!vU[V,~
approved overseas trust company 核准海外信托公司
|D \ ukml approved pooled investment fund 核准汇集投资基金
, ?}TSJKC approved provident fund scheme 认可公积金计划
:c\NBKHv* approved provision 核准拨款
',.Xn `c approved redeemable share 核准可赎回股份
`bi5 #xR approved regional stock 认可地区性证券
GRNH! :e approved retirement scheme 认可退休金计划
) }EwEM approved subordinated loan 核准附属贷款
87-oR}/r arbitrage 套戥；套汇；套利
Y=5hm arbitrageur 套戥者；套汇者
rkD(K G9E arbitrary amount 临时款项
%Z .!Bm: arrangement 措施；安排；协定
EV}%D9: arrears 欠款
X d4~N: arrears of pay 欠付薪酬
D=8=wT2 < arrears of revenue 逾期未收税款；逾期未收的帐项
[=iq4F'7 articles of association 组织章程；组织细则；组织章程细则
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h Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
d"V^^I)yx& ascertainment of profit 确定利润
_|F h^hq "Asia Clear" “亚洲结算系统”
u+]zi"k^s Asia Commercial Bank Ltd. 亚洲商业银行有限公司
@+xQj.jNC Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Q5Wb ) Asian Development Fund [ADF] 亚洲发展基金
G#csN &|, Asian dollar bond 亚洲美元债券
!l}es4~.a Asian dollar market 亚洲美元市场
@E}4LTB Asian dollar rate 亚洲美元利率
se?nx7~ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
].$N@t C Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
MQI6e". asked price 沽盘；喊价；索价；卖方报价
//`X+[bMG assessable income 应评税入息
~ >6(@~6 assessable loss 应评税亏损
2 nf{2edC assessable profit 应评税利润
Y,+$vj:y8 assessable value 应评税值
CzwnmSv{. assessed profit 估定利润
H7uW|'XWz assessed value 经评估价值
+UB. M assessment 评税；评定；估价；评税单
KjhOz%Yt[o assessment number 评税编号；估价编号
S -im
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H#f
FU assessment of performance 业绩评估；实绩评价
,i'>+Ix< Assessor 评税主任
?O28 Q DUI asset price bubbles 资产价格泡沫
kw!! 5U;7 asset-backed securities 具资产保证的证券
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;r]?|6 assets accretion 资产增值
DlaA-i]l assets and liabilities 资产与负债
Z/%>/ assets betterment statement 资产递增表；资产改进表
Hi
)n]OE assets lending 实物放款；有抵押贷款
rK"x92P0 assets of the company passing on the death 死者去世时转移的公司资产
1>n @`M8} assets pledged as security for liabilities 用作负债抵押的资产
IF<jq\M assets portfolio 资产投资组合
-?j'<g0 assets price 资产价格
d5h:py5 assets quality 资产质素
-c Mqq$ assets realization 资产变现
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assets refinancing arrangement 资产再集资安排
\h :$q E7 assets securitization 资产证券化
U F?qL1w assets situated outside Hong Kong 在香港以外地方的资产
At"@`1n_u' assets stripping 削减资产；拆卖资产
b8Y-!] F assets value 资产值
l@':mX3xd assignee 承让人
59GS: assignment 转让；转让书；转让契
Z[ys>\_To assignment of interest 权益转让
=ove#3 assignment of letters patent and trade mark 专利证书及商标转让
/op8]y assignment of property 物业转让；物业转让书
E<0Y;tR assignment right 转让权
" Ln)v assignor 转让人
j2V^1 associate 有联系的人；有关连人士；相联者；合伙人；联系人
WxFVbt w Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
HG{OkDx]fl associate member 附属会员
2|m4 61 associated body corporate 相联法人团体
|SCO9,Fs associated company 相联公司；联属公司
'};pu;GA7 associated corporation 相联法团
2WqjNqx)6 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
^`ny]3JA 公认会计师公会〔英国〕
yj-BLR5 Association of Futures Exchange Brokers 香港期货经纪协会
J#MUtpPdQ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
l7\Bq+Q association of underwriters 承保人组织
I_\j05 assumption of control 接管
ih~ R?W assurance 担保；保险；转易；转易书
!?,rcgi assurance of interest 权益的转易
2Lm.;l4YO at 19XX price 按一九ＸＸ年价格计算
ca5Ir<mL at a discount 按赔价计算；按贴水价格计算；打折扣
NU O9 , at a premium 按溢价计算；按升水价格计算
/alJN`g at call 通知付款；按通知
i ,ga2{GnM at constant market price 按固定市价计算
Ub3^Js!b% at constant price 按固定价格计算
Db@$' at cost 按成本计算
ji5 c0WH at current market price 按当时市价计算；按现时市价计算
`StlG=TB8 at current price 按当时价格计算；按现时价格计算
b{_J%p at factor cost 按要素成本计算；按生产要素成本计算
mqQN* .8* at money-of-the-day price 按付款当日价格计算
YB*I'm3q at or better 按指定或较佳价位〔买卖指令〕
zW8rC! at par 按面值计算；平价
O,u$L at sight 见票即付
l%L..WCT] at the close 按收市盘
cJ=0zEv at the opening 按开市盘
x:4 :G( attestation 见证；见证条款
@!`x^Tzz at-the-money option 平价期权
/d*d '3{c attorney 受权人；受托代表人
N
8 n`f attornment 新拥有人承认书
^O}` i attributable profit 可归属利润
o-c. D=~ attributable share value 可归属股份价值
"=@X>jUc Auckland Stock Exchange 奥克兰证券交易所
O!#r2Y"?K1 auction 拍卖
'| WY 2>/( auctioneer 拍卖商
;L r]w8 d audit 审计；核数
B^nE^"b Audit Commission 审计署
*d b,N'rK Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
v;1<K@UT 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
5 Sl vCL audit review 帐目审查
BS!VAHO"V Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
\xR1|M audited account 审计帐目；经审计的帐目
b*(74 >XY audited annual account 经审计的周年帐目
E+)3n[G audited balance sheet 经审计的资产负债表
;LD!eWSK, auditor 核数师；核数主任；审计师
5o2w)<d! auditor's certificate 核数师证明书；审计师证明书
4d-f 6iiFV auditor's report 核数师报告；审计师报告
~li b~Y'- Aussie bond 澳元债券
NCL!| austerity budget 紧缩预算
JS$ojL^ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Cl& YN}t5 Australia All Ordinaries Index 澳洲所有普通股票指数
2!QQypQ Australian Dollar [AUD] 澳元
/-s-W<S[ Australian Options Market 澳大利亚期权市场
Lh\ 1L Australian Securities Commission 澳洲证券事务监察委员会
m9M#)< @* Australian Society of Certified Practising Accountants 澳洲执业会计师公会
P:KS* lOp Australian Stock Exchange 澳大利亚证券交易所
4MUN1/DId` Austrian Schilling [ATS] 奥地利先令
stQ Rl_(' authentication 认证；鉴证
VUmf;~ authority to purchase 委托购买证；委购书
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\Y7 authorization 认可；核准；授权；授权书
%?2y2O ,; authorization by direction 指示授权
lu vrv m authorization by instruction 指令授权
l$/.B= ] authorization by warrant 令状授权
A{|^_1 authorization of unit trust 单位信托的认可
[]OmztB authorized agent 指定代理人
gxPu/VD4 authorized capital 法定资本
%>Q[j`9y authorized clerk 出市员
:<gC7UW authorized dealer 认可交易商
XSHK7vpMf authorized financial institution 认可财务机构
N(s5YX7<hd authorized fund 认可基金
lWPh2k authorized fund house 获授权的基金公司；认可基金公司
YpJJ]Rszg authorized institution 认可机构
y90wL U9f authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
=hY 9lxW authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
TAB'oLNp authorized insurer 获授权保险人；获认可承保人
1
K(0tG:5 authorized investment 特准投资项目
@k+ K_gR authorized person 获授权人
/Ixv{H)H authorized representative 获授权代表
f*o+g:]3 authorized share capital 法定股本
r:3h 2J[_ automated quotation system 自动报价系统
\:-"? Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
/L{V3}[j 自动交易系统〔香港期货交易所有限公司〕
fb+_]{7g automatic adjustment mechanism 自动调整机制
FRhHp(0}5 automatic adjustment system 自动调整系统
t03X/% H Automatic Clearing House 自动票据交换所
?xW,2S automatic exchange rates accumulation system 自动化汇率累集系统
iVT)V>U p Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
<c3Te$. automatic teller machine [ATM] 自动柜员机
oZ5 ,y+L4 autopay 自动转帐
L9{y 1'') available assets 可用资产
Y[!s:3\f available fiscal reserve 现存财政储备
CFXr=.yz available profit 可用利润
4v. {C"M Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
jZr"d*Y average 平均；平均数；海损
]$~\GE^ average basic salary 平均基本薪金
UMUG ~P&@ average consumer expenditure 平均消费开支；一般消费开支
TrPw*4h 9s average cost 平均成本
WeZ?L|&%w0 average cost of land production 增辟土地平均成本
2Q=I`H _ average daily turnover 平均每日成交额
`l2 h65\ average daily wage rate 平均每日工资率
18,;2Sr44 average expenditure pattern 平均开支模式
d k/f_m average growth rate 平均增长率
F1*xY%Jv^M average net fixed assets 固定资产平均净值
^ 6b27_= average of relatives 相对价格平均数
+\-cf,WkI average price 平均价格
1 HY
K&
', average propensity to consume 平均消费倾向；一般消费倾向
9+#BU$*v average propensity to save 平均储蓄倾向；一般储蓄倾向
:Z%-&) F average rate 平均率
=&Z #QD"vl average revenue 平均收入；平均收益
H
S)$|m_ average stock 平均库存；平均存货
+wp !hk&C5 average yearly rent 平均年租
1z3>nou2{ avoidance of double taxation 避免双重课税
2Q%*`
vCuV avoidance of tax 避税
