A:
M0uC0\' #P A share Ａ股；甲类股份
(
z% t abatement of tax 减税；减扣免税额
q&EwD(k ABN AMRO Bank N.V. 荷兰银行
Z+! 96LR above-the-line expenditure 线上项目支出；经常预算支出
_K|?;j#x0k above-the-line receipt 线上项目收入；经常预算收入
q yYf&VC} ABSA Asia Limited 南非联合亚洲有限公司
[E/^bM+ absolute change 绝对数值变更
SCD;(I~4 absolute expenditure 实际开支
m:5bb 3 absolute guideline figure 绝对准则数字
/Oa.@53tK6 absolute interest 绝对权益
R9yK" absolute order of discharge 绝对破产解除令
%t\`20-1< absolute profit margin 绝对利润幅度
Z$,1Tk"O/s absolute value 实值；绝对值
`ge{KB;*n# absolutely vested interest 绝对既得权益
#4''C s absorbed cost 已吸收成本；已分摊成本
.l*]W!L] absorption 吸收；分摊；合并
WZCX&ui absorption rate 吸收率；摊配率；分摊率
y-"*[5{W ACB Finance Limited 亚洲商业财务有限公司
3;j?i<kM acceptable form of reciprocity 合理的互惠条件
xGqe )M>8? acceptable rate 适当利率；适当汇率
/wCee G,< acceptance agreement 承兑协议
;2}0Hr'| acceptance for honour 参加承兑
Xig+[2zS acceptor 承兑人；接受人；受票人
B`iQN7fd acceptor for honour 参加承兑人
it D%sKo accident insurance 意外保险
Apa)qRJd Accident Insurance Association of Hong Kong 香港意外保险公会
UN_lK<utF accident insurance scheme 意外保险计划
[
C] =p accident year basis 意外年度基准
Pb+oV accommodation 通融；贷款
8 y/YX accommodation bill 通融票据；空头票据
O$&p<~ accommodation party 汇票代发人
QkF- }P% account balance 帐户余额；帐户结余
E*
lqC h account book 帐簿
5@v!wms account collected in advance 预收款项
P}VD}lEyO account current book 往来帐簿
[6/ %ynlP account of after-acquired property 事后取得的财产报告
w\@Anwj#L account of defaulter 拖欠帐目
;- cq#8S account payable 应付帐款
l7x%G@1#~W account payee only [A/C payee only] 只可转帐；存入收款人帐户
D!@c,H account receivable 应收帐款
$hE X, account receivable report 应收帐款报表
PMTyiwlm account statement 结单；帐单；会计财务报表
\}<nX n! account title 帐户名称；会计科目
#[i({1`^L accountant's report 会计师报告
QTLO P~^ Accountant's Report Rules 会计师报告规则
z!F?#L5 accounting and auditing procedure 会计与审计程序；会计与核数程序
}2h~ o~ Accounting Arrangements 《会计安排》
sxuYwQ accounting basis 会计基础
/Wj9Stj5 accounting by Official Receiver 破产管理署署长呈交的帐目
H7\EvIM= Accounting Circular 《会计通告》
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l3-x accounting class 会计类别
+Uk/Zg
w^ accounting date 记帐日期；会计结算日期
#cmj?y() accounting for money 款项核算
qQ|v~^ Accounting Officer 会计主任
n\P{Mc accounting period 会计报告期；会计期
7%?A0%>6G accounting policy 会计政策；会计方针
f -23.]`v accounting practice 会计惯例
SYC_=X accounting principle 会计准则
"0]i4d1l accounting record 会计记录
43(+3$V M7 accounting report 会计报告
2?m 'Dy'JE Accounting Services Branch [Treasury] 会计事务部〔库务署〕
l$zM|Z1wR` Accounting Society of China 中国会计学会
mk0r AN accounting statement 会计报表
,7/N=mz accounting system 会计制度；会计系统
X"[c[YT!%[ accounting transaction 会计事项；帐务交易
\6sp"KqP accounting treatment 会计处理
H(""So7L accounting year 会计年度
s cA&:y accretion 增值；添加
>S!QvyM(V accrual 应计项目；应累算数目
fc&4e:Ve accrual basis 应计制；权责发生制
XRaq\a`=: accrual basis accounting 应计制会计；权责发生制会计
& }}o9 accrue 应累算；应计
4wK!)P wq accrued benefit 应累算利益
ymzlRs1^Ct accrued charges 应计费用
*,z_ _S$Q) accrued cumulative preference share dividend 应累算的累积优先股股息
L.erP*
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~ xzRx$vU accrued interest payable 应付利息；应计未付利息
QPdhesrd- accrued interest receivable 应收利息；应计未收利息
zQD$+q5h accrued right 累算权益
N|8TE7- F| accruing profit 应累算的利润
Wz Zb-F accumulated fiscal reserve 累积财政储备
4GaF: / accumulated profit 累积利润；滚存溢利
$0{c =r9 accumulated reserve 累积储备
;JDxl-~ accumulation of surplus income 累积收益盈余
NbfV6$jo acquired assets 既得资产
A <AZs~f acquisition 收购；购置；取得
lB3W|-Ci acquisition cost 购置成本
LUJKR6oT{> acquisition expenses 购置费用
+MXI;k_ acquisition of 100% interest 收购全部股权
/ 1g_Uv; acquisition of control 取得控制权
6x6PP}IX acquisition of fixed assets 购置固定资产
s8eFEi acquisition of shell “买壳”
%5a>@K] acquisition price 收购价
n|3ENN act of God 天灾
FhS:. acting partner 执事合伙人
IU/dY`J1 active market 买卖活跃的市场；交投畅旺的市场；旺市
3 fM~R+p active partner 积极参与的合伙人
De\&r~bTW9 active trading 交投活跃
G' Jsk4:c actual circulation 实际流通
PJS\> N&u actual cost 实际成本
9>\s81^ actual expenditure 实际开支；实际支出
(* BQd1Z actual income 实际入息；实际收入；实际收益
i5q
VQo actual market 现货市场
-+ -@Yq$ actual price 现货价；实际价格
5c! ~WckbJ actual profit 实际利润
G nkNoaU actual quotation 实盘；实际价位；实际报价
`/8Dm g actual year basis 按实际年度计算
F3i+t+Jt actuals 实货
V- O y < actuarial investigation 精算调查
iLNKC' actuarial principle 精算原则
x{j|Tf 3,G actuarial report 精算师报告
vc5g 4ud Actuarial Society of Hong Kong 香港精算学会
(%YFcE)SRS actuarial valuation 精算师估值
iE!\) 7y actuary 精算师
j"9bt GX ad referendum agreement 暂定协议；有待覆核的协定
5 ZSV)$t ad valorem duty 从价税；按值征税
kW3V"twx ad valorem duty system 从价税制
d.3-@^P ad valorem fee 从价费
00[Uk'Q*5 ad valorem tariff 从价关税
(Xi?Y/ additional allowance 额外免税额
bO8 g#rO additional amount for unexpired risk 未过期风险的额外款额
{+F/lN@ additional assessable profit 补加应评税利润
bF0 y` additional assessment 补加评税
JUt
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pPu E-EDk additional commitment vote 额外承担拨款
)xy1 DA additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
= rMT1 additional dependent parent allowance 供养父母额外免税额
x$tx!%,)/S additional provision 额外拨款
4RGEg; ]S additional stamp duty 附加印花税
pQKR additional tax 补加税罚款；补加税款
o[' HiX Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
!ZJ" lm adjudged bankrupt 被裁定破产
# y%Q { adjudicated bankrupt 裁定破产人
, `ST Va- adjudication fee 裁定费；评定印花税额手续费；评估契据费
/GD4GWv : adjudication of bankruptcy 裁定破产；宣告破产
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Enj+Y adjudication of insolvency 裁定无力偿还债务
M {<cqx Y adjusted actual 经调整的实数；调整后的实数
s`B]+ adjusted current assets 经调整的流动资产；调整后的流动资产
wC+_S*M-K adjusted figure 经调整的数字；调整后的数额
g"Mqh!{
FI adjusted liabilities 经调整的负债；调整后的负债
a{v1[i\ adjusted loss 经调整的亏损；调整后的亏损
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u[P6 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
=i O K($ adjusted profit 经调整的利润；调整后的利润
(A|Gb2 X adjusted surplus 经调整的盈余额；调整后的盈余额
|2z?8lx adjusted value 经调整的价值；调整后的价值
r BQFC 4L adjustment 调整；修订；理算〔保险〕
(n_lu= E70 adjustment centre 调剂中心
DN3#W w2[r adjustment lag 调整过程的时间差距；调整时差
YBq u7& adjustment mechanism 调整机制
r~&"D#)sy adjustment of loss 亏损调整
:vZ8n6J[ adjustment process 调整过程；调整程序
VJmX @zX9 adjustment range 调整幅度
0*^ J;QGE administered exchange rate 受管制汇率
ZG:#r\a Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
nk|j(D administration expenses 行政费用
+[C dd{2 administration fee 手续费；行政费
`?r]OVe{y administration in bankruptcy 破产管理
WDQtj$e+ administration order 遗产管理令
,#:* dl administrator 管理人；遗产管理人
6 2GP1qH9 administrator of the estate 遗产管理人
v6(Y z[ admission of debt 债项承认书
bL
soKe admission of proof 接纳债权证明
o=@ 0Bd8 advance 放贷款项；垫付款项；预支款项；预付款项
2[6>h) advance account 暂支帐目；预付款帐户
Y7(E<1Yx advance compensation 预付补偿金
c@;$6WSG^ advance from shareholder 股东垫款
]wFKXZeK advance pending reimbursement 预支以待日后付还
B7BXS*_b advanced economy 先进经济体系
G8b/eWt P advancement 预付；预付财产
+EK(r@eV advances warrant 垫款令
[- C -+jC advancing 贷出
A`_(L|~ adverse balance 逆差
y"q7Gx*^j adverse exchange 逆汇
Elth xj advertisement addressed to shareholders 在报章刊登的致股东通告
Au3> =x` advice for collection 托收通知书
&U q++f6 advice of drawing 提款通知书；汇票通知书
jyQ Bx advice of payment 付款通知
a Mp*A p Advisory Committee [Securities and Futures Commission]
> `L)E,=/ 谘询委员会〔证券及期货事务监察委员会〕
\)Jv4U\; Advisory Committee on Diversification 经济多元化谘询委员会
rw_T&>! affidavit 誓章；遗产申报誓章
/xf4*zr affidavit of no receipt 述明无收款的誓章
Y*nzOD$ affiliate 联号；联营公司；附属公司
N5 ITb0Tv affiliated company 附属公司；联号；联营公司
~3-2Iu^F affirmation [estate duty] 非宗教式宣誓〔遗产税〕
\|^fG9M~ affordability 负担能力
FD>j\ African Development Bank [AfDB] 非洲开发银行
Vfew )]I after-acquired property 事后取得的财产
;m6Mm`[i< after-hours dealing 市后交易
EGMj5@> after-tax profit 税后盈利；税后利润；税后溢利
gNk x]bm agency agreement 代理协议
9Br 2}!Ny agency expenses 代理机构的开支
F jdh&9Zc agency fee 代理费
"j|}-a Agency Law 《代理法》
~@ a7RiE@ agent 代理人；承销人
Z- [nHSf agent of company 公司代理人
V lb L
p; agent's fee 代理人费；经纪费
63:0Vt>hZ^ aggregate 总计；总数；总体数字
N}{CL(xi aggregate amount 总款额；总额
Z ur7"OkQ aggregate assets and liabilities 总体资产与负债
2{na Siaq aggregate at constant price 按固定价格计算的总体数字
J ]uYXsC aggregate demand 总需求
bm1+|gssn aggregate gross position 总持仓量
PRm Z 3 aggregate limit 总限额
[{3WHS. aggregate of salaries tax 合计薪俸税
lS P{9L6 aggregate performance 总体表现；总体业绩
bh=d'9B@&J aggregate supply 总体供应
x TQV?g
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( 8+ _~_ aggregate total 整体总额
xo{f "8}^ aggregate value 总值；合计价值
^Q8m) 0DP aggregated basis 合计基准
#sit8k`GR8 aggregated net chargeable income 合计应课税入息实额
oH~ZqX .3 aggregation 合并计算；合计；总和
c)Ft#vzg&e aggregation of incomes of husband and wife 夫妇入息合并计算
B.fLgQK0 aggregation of property 财产的总和
_Df I78`( agio 差价；贴水
wP3PI.g-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》
[;B_ENV Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
2 =tPxO')B 《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》
J {72% S Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
N]cGJU>$ 《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》
QI>yi&t Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
jeb<qi> 《香港政府和大韩民国政府关于相互促进和保护投资协定》
h `&@>uEiq agreement for a settlement 授产协议
oQ!} @CaN| agreement for assignment 转让协议
u E:#m.Q agreement for sale 售卖协议；买卖协议
n`f},.NM| agreement for sale and purchase 买卖协议
Q(m} Sr4 agreement for the payment of interest 支付利息协议
DoWY*2E agreement for the repayment of money 还款协议
#FF5xe agreement of reinsurance 再保险协议
]!H*oP8a* Agricultural Bank of China 中国农业银行
%_+9y?? air passenger departure tax 飞机乘客离境税
jM
J[6qj Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
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(P%< airport tax 机场税
>rlQ Y>5pH alcohol duty 酒精税
_ J&u{ alienation 让与；让渡；转让
!$h%$se alimony 生活费；赡养费
i2b\`
805 All Ordinaries Index [AOI] 所有普通股指数
]>E9v& X0 all risks 全险；综合险
S6 }_Z All Sales Record for Stock Market 《股票市场成交报告》
x@.iDP@( Allied Capital Resources Limited 新联财务有限公司
YU76(S9 0# all-items index [Consumer Price Index] 总指数〔消费物价指数〕
O89<IXk allocation letter 拨款信件
`{I,!t o allocation of fund 分配款项；预留款项
R#tz"T@ allocation of profit 利润分配；溢利分配
hX)r% v: allocation warrant 拨款令
uW;Uq=UN allotment 分配；配股
F~a5yW:R=) allotment notice 股份配售通知；配股通知
W_8 FzXA allotment of shares 股份分配
F-k1yZ?^ allowable 可获宽免；免税的
V]H<:U E allowable business loss 可扣除的营业亏损
y=9a2 [3Dz allowable expenses 可扣税的支出
!= &]#-;b allowance 免税额；津贴；备抵；准备金
T'XAcH allowance for debts 债项的免税额
X_s;j5ur allowance for depreciation by wear and tear 耗损折旧免税额
aC3\Hs allowance for funeral expenses 殡殓费的免税额
?O4Dhu allowance for inflation 为通货膨胀而预留的款项；通胀准备金
=i%2/kdi0b allowance for repairs and outgoings 修葺及支出方面的免税额
!nVX .m9 allowance to debtor 给债务人的津贴
9ciL<'H\ alteration of capital 资本更改
XP2=x_"y alternate trustee 候补受托人
rA*,)I_v@ amalgamation 合并
yF0,} ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
1b3Lan_2 ambit of charges 征税范围；收费范围
>;xEzc!W3* amended valuation 经修订的估值
UMhM8m!=o American Commodities Exchange 美国商品交易所
::H jpM American Express Bank Limited 美国运通银行
' 1P_* American Stock Exchange 美国证券交易所
8GlH)J+kq amortization 摊销
D{BH~ IM amount due from banks 存放银行同业的款项
mSQ!<1PM amount due from banks abroad 存放海外银行同业的款项
\TMR S( amount due from holding companies 控股公司欠款
DA@
{ d-A amount due from local banks 存放本港银行同业的款项
=j;o,
J:( amount due to banks 银行同业的存款
DvOg|XUU0 amount due to banks abroad 海外银行同业的存款
?U-p
jjM amount due to holding companies 控股公司存款
g 1zqh, amount due to local banks 本港银行同业的存款
'3hvR4P amount due to outport banks 外埠银行同业的存款
LiV]!*9$KG amount for note issue 发行纸币的款额
<Is r amount of bond 担保契据的款额
*"zE,Bp" amount of consideration 代价款额
+Z;0"'K'e amount of contribution 供款数额
# UWQ (+F amount of indebtedness 负债款额
?J6hiQv L amount of principal of the loan 贷款本金额
p$9N}}/c amount of rates chargeable 应征差饷数额
A{+ZXu} amount of share capital 股本额
z0 Zl' amount of sums assured 承保款额
WLh_b)V| amount of variation 变动幅度
"R9kF- amount of vote 拨款数额
.FMF0r>l
amount payable 应付款额
czZ-C +}% amount receivable 应收款额
(U.&[ B Amsterdam Stock Exchange 阿姆斯特丹证券交易所
@~N#)L^ analysis 分析
A,=l9hE' ancillary risk 附属风险
,*lK4 ?v annual account 周年帐目；周年帐目报表；年度决算；年结
M]_vb,= 1 annual accounting date 年结日期
'Gt`3qG annual allowance 每年免税额；年积金；年度津贴；年津
A23 Z)` annual balance 年度余额
jgMWjM6. annual disposable income 每年可动用收入
DHJnz>bE annual estimates 周年预算
[R:O'AP}@} annual fee 年费
ome>Jbdhe annual general meeting 周年大会
.s?OKy annual growth rate 年增率；每年增长率
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annual long-term supplement 长期个案每年补助金
n\YxRs7
hF annual pensionable emolument 可供计算退休金的年薪
00p 7sZU^ annual report 年报
K_aN7?#.v` Annual Report on the Consumer Price Index 《消费物价指数年报》
>KPJ74R annual return 周年报表；周年申报表；每年报税表格
D^{:UbN Annual Return Rules 《周年报表规则》
LA+MX 0* annual review of consumer prices 每年消费物价回顾
m [g}vwS annual roll-forward basis 逐年延展方式
THp `!l annual salary 年薪
e2fct|' annual statement 年度报表；年度决算表
bij?q\ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
,Ai i>D] annuitant 年金受益人
d/&|%Z
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)8SP$ annuity contract 年金合约
SS~Q ;9o annuity on human life 人寿年金
(ZK >WoV antecedent debt 先前的债项
\gkajY -? ante-dated cheque 倒填日期支票
,LZ:y1z'V- anticipated expenditure 预期开支
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anticipated net profit 预期纯利
3Y-v1.^j anticipated revenue 预期收入
8tMte!E anti-inflation measure 反通货膨胀措施
}D+8 K anti-inflationary stance 反通货膨胀立场
HH?*"cKF~ apparent deficit 表面赤字
6hK"k apparent financial solvency 表面偿债能力
&*aU2{,s,; apparent partner 表面合伙人
][nUPl application for personal assessment 个人入息课税申请书
CE,O m^ application of fund 资金应用
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Rw,l application to release as liquidator and to destruct the books of accounts and documents
[{F7Pc 申请免除清盘人职务及毁灭帐簿与文件
'.yWL appointed actuary 委任精算师
b<AE}UK appointed auditor 委任核数师；委任审计师
C4tl4 df9 appointed trustee 委任的受托人
b]BA,D 4 appointer 委任人
sjgR \`AU apportioned pro rata 按比例分摊
(N|xDl &; apportionment 分配；分摊
o(/ ia3 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
%n25Uq apportionment formula 分摊方程式
N RSse" apportionment of estate duty 遗产税的分摊
v: MS0] appraisal 估价；评估
X&.$/xaT appreciable growth 可观增长
B:4qW[U# appreciable impact 显着影响
/'6[*]IZP appreciable increase 可观增长
i%PHYSJ. appreciation 增值；升值
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1+% appreciation against other currencies 相对其他货币升值
?]D+H%3[$i appreciation of the exchange value of Hong Kong dollar 港元汇值上升
0DIM]PS appreciation tax 增值税
Q 02??W appropriation 拨款；拨用；拨付
J 7;n;Mx appropriation account 拨款帐目
y~c[sW Appropriation Bill 拨款法案
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bzD appropriation-in-aid system 补助拨款办法
KH>sCEt approved assets 核准资产
OCO,-( approved basket stock 认可一篮子证券
t0H=NUP8 approved budget 核准预算
L_ qv<iM$ approved charitable donation 认可慈善捐款
5z w23! approved charitable institution 认可慈善机构
8sF0]J [g{ approved currency 核准货币；认可货币
p]|M E approved estimates 核准预算
G!LNP &~ approved estimates of expenditure 核准开支预算
a~>0 JmM+N approved overseas insurer 核准海外保险人
"rDzrz approved overseas trust company 核准海外信托公司
nQ!#G(_nO approved pooled investment fund 核准汇集投资基金
J vJ!\6Q@ approved provident fund scheme 认可公积金计划
*Gh8nQbh approved provision 核准拨款
ae#HA[\0 G approved redeemable share 核准可赎回股份
t>GLZzO approved regional stock 认可地区性证券
k=~pA iRDN approved retirement scheme 认可退休金计划
`pAp[]SfQd approved subordinated loan 核准附属贷款
o p5^9`" arbitrage 套戥；套汇；套利
~uZLe\>K arbitrageur 套戥者；套汇者
VueQP| arbitrary amount 临时款项
YSz$` 7i arrangement 措施；安排；协定
N T9- j#V arrears 欠款
*o\Y~U-so arrears of pay 欠付薪酬
_ KhEwd arrears of revenue 逾期未收税款；逾期未收的帐项
&T/q0bwd articles of association 组织章程；组织细则；组织章程细则
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Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
`Y({#U ascertainment of profit 确定利润
IfmIX+t? "Asia Clear" “亚洲结算系统”
M|E2&ht Asia Commercial Bank Ltd. 亚洲商业银行有限公司
] V769B9 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
(T#(A4:6S Asian Development Fund [ADF] 亚洲发展基金
lp 0T\
% Asian dollar bond 亚洲美元债券
/Zeg\}/4[ Asian dollar market 亚洲美元市场
i&'^9"Z)O Asian dollar rate 亚洲美元利率
sa gBmA~ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
)"c]FI[} Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
o`T< }z26 asked price 沽盘；喊价；索价；卖方报价
% f>
|fs assessable income 应评税入息
Jn@Mbl assessable loss 应评税亏损
(zw=qbS& assessable profit 应评税利润
am'p^Z @ assessable value 应评税值
PxVI {:Uz assessed profit 估定利润
A]O5+" mc assessed value 经评估价值
.";tnC!e assessment 评税；评定；估价；评税单
L3=YlX`UL assessment number 评税编号；估价编号
SL\y\G aV assessment of additional tax 补加税评税
bHQKRV assessment of performance 业绩评估；实绩评价
i h$@:^\ Assessor 评税主任
N4` 9TN7 asset price bubbles 资产价格泡沫
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asset-backed securities 具资产保证的证券
I bv_D$cT assets accretion 资产增值
E_![`9i assets and liabilities 资产与负债
J.e8UQ@=5 assets betterment statement 资产递增表；资产改进表
^2;(2s assets lending 实物放款；有抵押贷款
g"dZB2`C assets of the company passing on the death 死者去世时转移的公司资产
Q!2i OvK assets pledged as security for liabilities 用作负债抵押的资产
0q>NE <L assets portfolio 资产投资组合
[,o5QH\Etq assets price 资产价格
;/)Mcx] n assets quality 资产质素
fBWJ%W assets realization 资产变现
S `m- 5 assets refinancing arrangement 资产再集资安排
{sfmWVp assets securitization 资产证券化
X~)V )'R assets situated outside Hong Kong 在香港以外地方的资产
wUIsi<Oj assets stripping 削减资产；拆卖资产
(9YYv+GGd* assets value 资产值
Gkodk[VuLs assignee 承让人
ll< 9f) assignment 转让；转让书；转让契
A"bSNHCKF assignment of interest 权益转让
\S q"3_m4T assignment of letters patent and trade mark 专利证书及商标转让
kP}hUrDX5 assignment of property 物业转让；物业转让书
Ot2zhR ) assignment right 转让权
yjOu]K:X assignor 转让人
RP|>&I associate 有联系的人；有关连人士；相联者；合伙人；联系人
0,~6TV<K Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Ah" 'hFY associate member 附属会员
hk5E=t~& associated body corporate 相联法人团体
l#5~ t|\ associated company 相联公司；联属公司
}4\!7]FVYX associated corporation 相联法团
x8pbO[_| Association of Chartered Certified Accountants [ACCA] [United Kingdom]
fZ w9zqg 公认会计师公会〔英国〕
J2oWssw" Association of Futures Exchange Brokers 香港期货经纪协会
x#:BE Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
_@BRpLs:4 association of underwriters 承保人组织
sx[&4 k[ assumption of control 接管
p29yaM assurance 担保；保险；转易；转易书
V & mH#k assurance of interest 权益的转易
:!+}XT7)/ at 19XX price 按一九ＸＸ年价格计算
56bud3CVs at a discount 按赔价计算；按贴水价格计算；打折扣
pT3X/ ra at a premium 按溢价计算；按升水价格计算
{ ;Y 89&*R at call 通知付款；按通知
OD?y at constant market price 按固定市价计算
*gM,x4 Y at constant price 按固定价格计算
S/nj5Lh at cost 按成本计算
\i fK~? at current market price 按当时市价计算；按现时市价计算
I+Ncmg )> at current price 按当时价格计算；按现时价格计算
Uw2,o|=O at factor cost 按要素成本计算；按生产要素成本计算
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<{BQ; at money-of-the-day price 按付款当日价格计算
kvW|= at or better 按指定或较佳价位〔买卖指令〕
LC,*H0 at par 按面值计算；平价
Y o~LckF F at sight 见票即付
}pl]9 at the close 按收市盘
Ci7P%]9 at the opening 按开市盘
M# \ < attestation 见证；见证条款
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@A8o0 at-the-money option 平价期权
nabBU4;h attorney 受权人；受托代表人
v"P&` 1=T attornment 新拥有人承认书
_pz,okO[V attributable profit 可归属利润
r/NSD$-n attributable share value 可归属股份价值
?a'6EAErC Auckland Stock Exchange 奥克兰证券交易所
mF[o*N* auction 拍卖
Q00R<hu@F auctioneer 拍卖商
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- audit 审计；核数
jOUK]>ox: Audit Commission 审计署
Vq3gceo'0A Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
di6B!YQP 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〕
[>W"R1/ audit review 帐目审查
]pW86L% Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
1R0ffP] audited account 审计帐目；经审计的帐目
~C jz29|gp audited annual account 经审计的周年帐目
V]I:2k5 audited balance sheet 经审计的资产负债表
Nls83 W auditor 核数师；核数主任；审计师
uh]"(h( > auditor's certificate 核数师证明书；审计师证明书
)y9 ;OA auditor's report 核数师报告；审计师报告
a q3~!T;W Aussie bond 澳元债券
%KGq*|GUu austerity budget 紧缩预算
@ Ii-NmOr Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Ye9Y^+- Australia All Ordinaries Index 澳洲所有普通股票指数
K)\(wxv Australian Dollar [AUD] 澳元
Iz
DG&c Australian Options Market 澳大利亚期权市场
, i?) Australian Securities Commission 澳洲证券事务监察委员会
`NBbTQtgO Australian Society of Certified Practising Accountants 澳洲执业会计师公会
1HMUHZT Australian Stock Exchange 澳大利亚证券交易所
+7,8w Austrian Schilling [ATS] 奥地利先令
YE zU{J authentication 认证；鉴证
y|$R`P authority to purchase 委托购买证；委购书
Q,{^S,s< authorization 认可；核准；授权；授权书
_ Yfmxn8V authorization by direction 指示授权
cA D[3b[Gk authorization by instruction 指令授权
t/ }L36@+ authorization by warrant 令状授权
m#tpbFAsc authorization of unit trust 单位信托的认可
QV7,G9 authorized agent 指定代理人
.*BA 1sjE authorized capital 法定资本
nqT> qS[Z authorized clerk 出市员
ebq g"tPN{ authorized dealer 认可交易商
KU-'+k2s;p authorized financial institution 认可财务机构
|^R*4;Phe authorized fund 认可基金
i3#'*7f%j authorized fund house 获授权的基金公司；认可基金公司
-"=)z /S authorized institution 认可机构
dL-i)F
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
OTj,O77k authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Hou*lCA authorized insurer 获授权保险人；获认可承保人
@}Zd ( o authorized investment 特准投资项目
CE uWw:) authorized person 获授权人
gH[,Xx?BN! authorized representative 获授权代表
^i+ [m authorized share capital 法定股本
&iNwvA%9D automated quotation system 自动报价系统
#)o7"P W: Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
k;k}qq`d 自动交易系统〔香港期货交易所有限公司〕
gxwo4., automatic adjustment mechanism 自动调整机制
LXj5R99S automatic adjustment system 自动调整系统
RT^v:paNT2 Automatic Clearing House 自动票据交换所
%Tv^GP{} automatic exchange rates accumulation system 自动化汇率累集系统
5Fm av5 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
5,1{Tv` automatic teller machine [ATM] 自动柜员机
aBhV3Fd[B autopay 自动转帐
SR ZL\m} available assets 可用资产
+L0w;w T available fiscal reserve 现存财政储备
S,''>`w available profit 可用利润
24u x Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
oKA& An average 平均；平均数；海损
5{K}?*3hJ average basic salary 平均基本薪金
]N^*tO average consumer expenditure 平均消费开支；一般消费开支
j(eFoZz, average cost 平均成本
Ye5jB 2Z
average cost of land production 增辟土地平均成本
<xo-Fv average daily turnover 平均每日成交额
+ H_MV=A^ average daily wage rate 平均每日工资率
o%`Xa#*Ly average expenditure pattern 平均开支模式
=wG+Ao average growth rate 平均增长率
d;7 uFh| o average net fixed assets 固定资产平均净值
bl ;zR average of relatives 相对价格平均数
?<U {{ C average price 平均价格
vi!YN|}\ average propensity to consume 平均消费倾向；一般消费倾向
G_ >G'2 average propensity to save 平均储蓄倾向；一般储蓄倾向
yHeEobvb average rate 平均率
" B{E CM; average revenue 平均收入；平均收益
bc I']WgB- average stock 平均库存；平均存货
x[( ?# average yearly rent 平均年租
D)Q)N I avoidance of double taxation 避免双重课税
"Pz}@= avoidance of tax 避税
