A:
' %o#q6O A share Ａ股；甲类股份
FXkM#}RgNm abatement of tax 减税；减扣免税额
T {[=oH + ABN AMRO Bank N.V. 荷兰银行
n,WqyNt* above-the-line expenditure 线上项目支出；经常预算支出
- m~#Bq above-the-line receipt 线上项目收入；经常预算收入
PALc;"]O ABSA Asia Limited 南非联合亚洲有限公司
oe-\ozJ0 absolute change 绝对数值变更
0oI e> r absolute expenditure 实际开支
4
"'~NvO absolute guideline figure 绝对准则数字
9 InVQCf2J absolute interest 绝对权益
JY(WK@ absolute order of discharge 绝对破产解除令
.U] -j \ absolute profit margin 绝对利润幅度
\LexR.Di absolute value 实值；绝对值
9CD_ o s\h absolutely vested interest 绝对既得权益
H$UcF1k< absorbed cost 已吸收成本；已分摊成本
{F.[&/A absorption 吸收；分摊；合并
>tW#/\x{ absorption rate 吸收率；摊配率；分摊率
sLxc(d'A ACB Finance Limited 亚洲商业财务有限公司
&0JI!bR( acceptable form of reciprocity 合理的互惠条件
n /m G|)Xt acceptable rate 适当利率；适当汇率
U&p${IcEm acceptance agreement 承兑协议
n b%6X82Q acceptance for honour 参加承兑
@b 2aNS<T acceptor 承兑人；接受人；受票人
|Z += acceptor for honour 参加承兑人
=Jb>x#Y accident insurance 意外保险
%n9aaoD Accident Insurance Association of Hong Kong 香港意外保险公会
vUM4S26"NT accident insurance scheme 意外保险计划
yD}B%\45 accident year basis 意外年度基准
[ ` 7ThHX accommodation 通融；贷款
B^^#D0< accommodation bill 通融票据；空头票据
wI/iuc accommodation party 汇票代发人
-ZLJeY L account balance 帐户余额；帐户结余
#AQ V(;r7@ account book 帐簿
v`
1lxX'* account collected in advance 预收款项
rFL;'Cj@ account current book 往来帐簿
brUF6rQ account of after-acquired property 事后取得的财产报告
[/8%3 account of defaulter 拖欠帐目
f4|rVP|x account payable 应付帐款
{"KMs[ M account payee only [A/C payee only] 只可转帐；存入收款人帐户
.% account receivable 应收帐款
\,0oX!<YY account receivable report 应收帐款报表
--BW9]FW account statement 结单；帐单；会计财务报表
ey$&;1x#5 account title 帐户名称；会计科目
Slc\&Eb accountant's report 会计师报告
|P?*5xPB Accountant's Report Rules 会计师报告规则
s!$a \ k accounting and auditing procedure 会计与审计程序；会计与核数程序
(TT}6 j Accounting Arrangements 《会计安排》
pOoEI+t accounting basis 会计基础
X 0+vXz{~g accounting by Official Receiver 破产管理署署长呈交的帐目
( CWtLi"z Accounting Circular 《会计通告》
<lJ345Q accounting class 会计类别
[v!f<zSQK accounting date 记帐日期；会计结算日期
$VOF Oc accounting for money 款项核算
c'\dFb9a Accounting Officer 会计主任
")p\q:z6 accounting period 会计报告期；会计期
="l/ klYV accounting policy 会计政策；会计方针
) Hr`M B accounting practice 会计惯例
mgU<htMr1 accounting principle 会计准则
L CV(, lu accounting record 会计记录
/&J T~M accounting report 会计报告
%JTpI` Accounting Services Branch [Treasury] 会计事务部〔库务署〕
V0 a3<6@4 Accounting Society of China 中国会计学会
<qt |d& accounting statement 会计报表
#}5uno accounting system 会计制度；会计系统
&#i"=\d accounting transaction 会计事项；帐务交易
K:WDl;8 (d accounting treatment 会计处理
a,o*=r accounting year 会计年度
gnHbb-<i, accretion 增值；添加
Zj
Z^_X3 accrual 应计项目；应累算数目
I(
Mm?9F accrual basis 应计制；权责发生制
{K!)Ss accrual basis accounting 应计制会计；权责发生制会计
)O 6>*wq accrue 应累算；应计
9j Gu}V o accrued benefit 应累算利益
!ubD/KE accrued charges 应计费用
6wg^FD_Q accrued cumulative preference share dividend 应累算的累积优先股股息
#p{ 4^ accrued expenses 应累算费用
*=xr-!MEk accrued interest payable 应付利息；应计未付利息
)YI(/*+] accrued interest receivable 应收利息；应计未收利息
A?0Nm{O;3v accrued right 累算权益
og>uj>H & accruing profit 应累算的利润
f,Ghb~ y accumulated fiscal reserve 累积财政储备
!TcJ)0
accumulated profit 累积利润；滚存溢利
bN=P*hdf accumulated reserve 累积储备
[Pb OfxxgA accumulation of surplus income 累积收益盈余
&6k3*dq acquired assets 既得资产
[.}oyz; }N acquisition 收购；购置；取得
f<6lf7qzC acquisition cost 购置成本
M'l ;: acquisition expenses 购置费用
OB }Ib] acquisition of 100% interest 收购全部股权
/wlEe>i acquisition of control 取得控制权
B|X!>Q<g acquisition of fixed assets 购置固定资产
-%4,@
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HLi%%"' acquisition price 收购价
%N_%JK\{@ act of God 天灾
)WFr</z5bA acting partner 执事合伙人
*gz{.)W active market 买卖活跃的市场；交投畅旺的市场；旺市
Dum9lj active partner 积极参与的合伙人
_Bj":rzY active trading 交投活跃
Jfl!#UAD|n actual circulation 实际流通
PTV:IzoW actual cost 实际成本
>c}u>] D actual expenditure 实际开支；实际支出
0Wp|1)ljA actual income 实际入息；实际收入；实际收益
3HK\BS actual market 现货市场
T&7qC=E#5 actual price 现货价；实际价格
*DhiN actual profit 实际利润
@`Su0W+. actual quotation 实盘；实际价位；实际报价
{BU; $ actual year basis 按实际年度计算
"tp Sg actuals 实货
P{^6v=8) actuarial investigation 精算调查
~WV"SaA)*U actuarial principle 精算原则
seeB S/% actuarial report 精算师报告
[z9Z5sLO Actuarial Society of Hong Kong 香港精算学会
cj5+N M" actuarial valuation 精算师估值
Pj% |\kbNs actuary 精算师
%ULr8)R;
ad referendum agreement 暂定协议；有待覆核的协定
Pg7Yp2)Oli ad valorem duty 从价税；按值征税
u\nh[1)a) ad valorem duty system 从价税制
E8&TO~"a]e ad valorem fee 从价费
uY'HT|@:{ ad valorem tariff 从价关税
" C`Ub additional allowance 额外免税额
D. XvG _ additional amount for unexpired risk 未过期风险的额外款额
FzC'G57Kl additional assessable profit 补加应评税利润
GWip-w I additional assessment 补加评税
,s; Uf F additional commitment 额外承担
jrh43
\$ * additional commitment vote 额外承担拨款
k|d+#u[Mj@ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
$* Kvc $D additional dependent parent allowance 供养父母额外免税额
wLr_-vJ additional provision 额外拨款
N ZSSg2TX# additional stamp duty 附加印花税
UFuX@Lu0 additional tax 补加税罚款；补加税款
$ iz|\m Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
4+ Z]3oIRE adjudged bankrupt 被裁定破产
5/Uy{Xt adjudicated bankrupt 裁定破产人
0{ R=9wcc adjudication fee 裁定费；评定印花税额手续费；评估契据费
#>+ HlT adjudication of bankruptcy 裁定破产；宣告破产
b|W=pSTY adjudication of insolvency 裁定无力偿还债务
$E.I84UfX adjusted actual 经调整的实数；调整后的实数
N87B8rDl adjusted current assets 经调整的流动资产；调整后的流动资产
?FcAXA/J{ adjusted figure 经调整的数字；调整后的数额
cExS7~* adjusted liabilities 经调整的负债；调整后的负债
*;*r 8[U}q adjusted loss 经调整的亏损；调整后的亏损
rw
#$lP 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
J- hbh adjusted profit 经调整的利润；调整后的利润
J7p),[>I< adjusted surplus 经调整的盈余额；调整后的盈余额
"9e\c;a adjusted value 经调整的价值；调整后的价值
L;I]OC^J adjustment 调整；修订；理算〔保险〕
sLQ ^F adjustment centre 调剂中心
8X|-rM{ adjustment lag 调整过程的时间差距；调整时差
H_Q+&9^/ adjustment mechanism 调整机制
0"bcdG<} adjustment of loss 亏损调整
ea')$gR adjustment process 调整过程；调整程序
C 3YT1tK adjustment range 调整幅度
`W*U 4?M administered exchange rate 受管制汇率
E^eVvP4uC@ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
ixD)VcD-f administration expenses 行政费用
CzEd8jeh7 administration fee 手续费；行政费
HC,Se.VYS administration in bankruptcy 破产管理
E~oOK Q5W administration order 遗产管理令
3'u-' administrator 管理人；遗产管理人
u4 h4.NH X administrator of the estate 遗产管理人
L/G6Fjg^ admission of debt 债项承认书
~IN>3\j admission of proof 接纳债权证明
c\ l kD-\ advance 放贷款项；垫付款项；预支款项；预付款项
N//K Ph advance account 暂支帐目；预付款帐户
<GaS36ZW advance compensation 预付补偿金
y_lU=(%Jd advance from shareholder 股东垫款
r<^HmpUJ advance pending reimbursement 预支以待日后付还
W9GVt$T7 advanced economy 先进经济体系
hZ advancement 预付；预付财产
;MdlwQ$` advances warrant 垫款令
dNe Vo|Y~h advancing 贷出
QB'aON\S adverse balance 逆差
@2 fg~2M1 adverse exchange 逆汇
E0 9 :E advertisement addressed to shareholders 在报章刊登的致股东通告
v
z '&%( advice for collection 托收通知书
0.k7oB;f(@ advice of drawing 提款通知书；汇票通知书
N5b!.B x-w advice of payment 付款通知
j+
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VS8Rx.? 谘询委员会〔证券及期货事务监察委员会〕
]-/VHh Advisory Committee on Diversification 经济多元化谘询委员会
?2Py_gkf affidavit 誓章；遗产申报誓章
-C?ZB}` affidavit of no receipt 述明无收款的誓章
L0WN\|D affiliate 联号；联营公司；附属公司
b!5~7Ub.No affiliated company 附属公司；联号；联营公司
O[JL+g4
affirmation [estate duty] 非宗教式宣誓〔遗产税〕
;@Y;g(bw: affordability 负担能力
4u})+2W African Development Bank [AfDB] 非洲开发银行
n8ZZ#}Nhg after-acquired property 事后取得的财产
q'Tf,a after-hours dealing 市后交易
i6Emhji after-tax profit 税后盈利；税后利润；税后溢利
vuY~_ agency agreement 代理协议
5uj?#)N agency expenses 代理机构的开支
CN8Y\<Ar agency fee 代理费
*mvlb
(' & Agency Law 《代理法》
H*'IK' O agent 代理人；承销人
E92KP?i agent of company 公司代理人
mb^~qeRQ agent's fee 代理人费；经纪费
|imM# wF aggregate 总计；总数；总体数字
hy"\RW aggregate amount 总款额；总额
0[?Xxk}s0 aggregate assets and liabilities 总体资产与负债
?QdW rE_
aggregate at constant price 按固定价格计算的总体数字
)cMh0SGcM1 aggregate demand 总需求
=R$u[~Xl2X aggregate gross position 总持仓量
@>Km_A x aggregate limit 总限额
VY=jc~c]v aggregate of salaries tax 合计薪俸税
h^(* Tv-! aggregate performance 总体表现；总体业绩
dn$!& aggregate supply 总体供应
= x)-u8P aggregate surplus 总盈余
DAr1C+Dy
aggregate total 整体总额
N] =q|D aggregate value 总值；合计价值
y(yHt= r aggregated basis 合计基准
HJ[c M6$2 aggregated net chargeable income 合计应课税入息实额
uo%)1NS! aggregation 合并计算；合计；总和
rlSeu5X6 aggregation of incomes of husband and wife 夫妇入息合并计算
~
=2 PU$u aggregation of property 财产的总和
x@;m8z0 agio 差价；贴水
4yr'W8X_ 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》
ywmo#qYe Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
6H WE~`ok6 《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》
r1{@Ucw2 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
B Qxs~ 《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》
yg=q;Z>[~ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
b& N'C9/8 《香港政府和大韩民国政府关于相互促进和保护投资协定》
M; tqp8 agreement for a settlement 授产协议
E e% %d agreement for assignment 转让协议
8COGs WK agreement for sale 售卖协议；买卖协议
_FU_Ubkr agreement for sale and purchase 买卖协议
SBk4_J/_ agreement for the payment of interest 支付利息协议
!6O(-S2A agreement for the repayment of money 还款协议
sW'AjI agreement of reinsurance 再保险协议
DGn;m\B Agricultural Bank of China 中国农业银行
E ib5 air passenger departure tax 飞机乘客离境税
/cQueUME` Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
_P 3G airport tax 机场税
rCbDu&k] alcohol duty 酒精税
-[9JJ/7y
alienation 让与；让渡；转让
1POmP&fI( alimony 生活费；赡养费
}"P|`"WW All Ordinaries Index [AOI] 所有普通股指数
/1V xc 6 all risks 全险；综合险
U!?_W=? All Sales Record for Stock Market 《股票市场成交报告》
;dtA4:IRZ4 Allied Capital Resources Limited 新联财务有限公司
+yH7v5W all-items index [Consumer Price Index] 总指数〔消费物价指数〕
L:pYn_ allocation letter 拨款信件
gx8ouOh allocation of fund 分配款项；预留款项
UXc-k allocation of profit 利润分配；溢利分配
qo90t {|c allocation warrant 拨款令
Ustv{:7v allotment 分配；配股
*/)c?)" allotment notice 股份配售通知；配股通知
av}k)ZT_ allotment of shares 股份分配
H1pO!>M allowable 可获宽免；免税的
=r?hg GWe allowable business loss 可扣除的营业亏损
$Uq|w[LA allowable expenses 可扣税的支出
{3>$[bT allowance 免税额；津贴；备抵；准备金
Xy|So|/bKd allowance for debts 债项的免税额
_wbF>z allowance for depreciation by wear and tear 耗损折旧免税额
n71r_S* allowance for funeral expenses 殡殓费的免税额
V%7WUq allowance for inflation 为通货膨胀而预留的款项；通胀准备金
?K$(817 allowance for repairs and outgoings 修葺及支出方面的免税额
qOIyub allowance to debtor 给债务人的津贴
j\[dx^\= alteration of capital 资本更改
)0. kv2o. alternate trustee 候补受托人
} >pknc? amalgamation 合并
?(' wn< ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
XV7Ex\D* ambit of charges 征税范围；收费范围
oA7tE u amended valuation 经修订的估值
}Sm(]y American Commodities Exchange 美国商品交易所
1*P~!2h American Express Bank Limited 美国运通银行
D TX0 American Stock Exchange 美国证券交易所
t >L2 amortization 摊销
G*?8MTP8![ amount due from banks 存放银行同业的款项
oM
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AwCcK6N1 amount due from holding companies 控股公司欠款
q\9JgD) amount due from local banks 存放本港银行同业的款项
F#3Q_G^/ amount due to banks 银行同业的存款
j"8 ZM{aO amount due to banks abroad 海外银行同业的存款
S pIv#? amount due to holding companies 控股公司存款
|QF7
uV amount due to local banks 本港银行同业的存款
")1:F> amount due to outport banks 外埠银行同业的存款
WJ]T \D I amount for note issue 发行纸币的款额
0.Q
U jw amount of bond 担保契据的款额
PF0_8,@U amount of consideration 代价款额
s-NX o amount of contribution 供款数额
B5 ,N7z34F amount of indebtedness 负债款额
v1#otrf amount of principal of the loan 贷款本金额
WSP I|#Xr% amount of rates chargeable 应征差饷数额
8$] 1M,$r amount of share capital 股本额
x f'V{9* amount of sums assured 承保款额
"-E\[@ / amount of variation 变动幅度
XMCXQs& amount of vote 拨款数额
nd`1m[7MNu amount payable 应付款额
L@rcK!s,lD amount receivable 应收款额
:ffY6L+ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
b3P+H r analysis 分析
8 %:Iv(UMk ancillary risk 附属风险
pj8=wc h annual account 周年帐目；周年帐目报表；年度决算；年结
iR HQ:Y! annual accounting date 年结日期
b;L\EB annual allowance 每年免税额；年积金；年度津贴；年津
~kV/ != annual balance 年度余额
),_@ WW;k annual disposable income 每年可动用收入
TbMW|0 #w annual estimates 周年预算
O4 w(T annual fee 年费
2bz2KB5> annual general meeting 周年大会
2y75 annual growth rate 年增率；每年增长率
iG $!6;w< annual long-term supplement 长期个案每年补助金
A]*}HZ , annual pensionable emolument 可供计算退休金的年薪
7K12 G!) annual report 年报
rV.}PtcFY Annual Report on the Consumer Price Index 《消费物价指数年报》
O}gV`q; annual return 周年报表；周年申报表；每年报税表格
xl{=Y< ; Annual Return Rules 《周年报表规则》
, };& tR annual review of consumer prices 每年消费物价回顾
G+9,,`2 annual roll-forward basis 逐年延展方式
"37lx;CH annual salary 年薪
u$z`
annual statement 年度报表；年度决算表
&md`$ a/ 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
OH N _ annuitant 年金受益人
RIR\']WN annuity 年金
_1X!EH" annuity contract 年金合约
5"V TK annuity on human life 人寿年金
Lpkyoh v antecedent debt 先前的债项
E#RDqL*J ante-dated cheque 倒填日期支票
goNG' o %| anticipated expenditure 预期开支
_ >?\DgjH anticipated net profit 预期纯利
fy1|$d {' anticipated revenue 预期收入
AD> e?u anti-inflation measure 反通货膨胀措施
U)TUOwF anti-inflationary stance 反通货膨胀立场
1y &\5kB apparent deficit 表面赤字
>d XGee>'M apparent financial solvency 表面偿债能力
e)IzQ7Zex apparent partner 表面合伙人
>I afUy application for personal assessment 个人入息课税申请书
te`$%NRl application of fund 资金应用
|T /ZL! application to release as liquidator and to destruct the books of accounts and documents
krxo"WgD 申请免除清盘人职务及毁灭帐簿与文件
sfH_5
#w appointed actuary 委任精算师
n6=By|jRh appointed auditor 委任核数师；委任审计师
<\ y @*fg+ appointed trustee 委任的受托人
O^PKn_OJ appointer 委任人
Ufj `euY apportioned pro rata 按比例分摊
)CYGQMK apportionment 分配；分摊
Y|m +dT6 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
L- iy apportionment formula 分摊方程式
l9~e ".
~' apportionment of estate duty 遗产税的分摊
;a!S!% .h appraisal 估价；评估
:k]1Lm|| appreciable growth 可观增长
2 34p9A@ appreciable impact 显着影响
D8Ic?:iX[ appreciable increase 可观增长
< {p4V|: appreciation 增值；升值
G> _*djUf appreciation against other currencies 相对其他货币升值
mU C)gA/ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
7Die
FZ? appreciation tax 增值税
SGRp3,1\4% appropriation 拨款；拨用；拨付
je-!4r, appropriation account 拨款帐目
S7 2+d% $ Appropriation Bill 拨款法案
M^Yh|%M appropriation-in-aid system 补助拨款办法
ssA`I<p # approved assets 核准资产
,,.QfUj/& approved basket stock 认可一篮子证券
FXCMR\BsQ approved budget 核准预算
7"D", 1h approved charitable donation 认可慈善捐款
]%SH > approved charitable institution 认可慈善机构
(Rh,, approved currency 核准货币；认可货币
2"Q|+-Io approved estimates 核准预算
/N+dQe approved estimates of expenditure 核准开支预算
@7c?xQVd$ approved overseas insurer 核准海外保险人
mI vx1_[ approved overseas trust company 核准海外信托公司
" {+QW approved pooled investment fund 核准汇集投资基金
Es`Px_k approved provident fund scheme 认可公积金计划
m~ABC#,2 approved provision 核准拨款
w m@@$ approved redeemable share 核准可赎回股份
.LZ?S"z$ w approved regional stock 认可地区性证券
EWt[z.`T1 approved retirement scheme 认可退休金计划
//MUeTxR approved subordinated loan 核准附属贷款
**0~K" ;\ arbitrage 套戥；套汇；套利
sdrfsrNvB- arbitrageur 套戥者；套汇者
%0?KMRr arbitrary amount 临时款项
P; no? arrangement 措施；安排；协定
a! SiX arrears 欠款
pF >i-i arrears of pay 欠付薪酬
}&D WaO]J7 arrears of revenue 逾期未收税款；逾期未收的帐项
R^fPIv`q articles of association 组织章程；组织细则；组织章程细则
U>SShpmZA Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
xH,a=8&9 ascertainment of profit 确定利润
qkqIV^* R "Asia Clear" “亚洲结算系统”
Oszj$C(jF Asia Commercial Bank Ltd. 亚洲商业银行有限公司
B mb0cF Q Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
"{xrL4BtC Asian Development Fund [ADF] 亚洲发展基金
m7V/zne Asian dollar bond 亚洲美元债券
D) P ._? Asian dollar market 亚洲美元市场
3M`M Asian dollar rate 亚洲美元利率
v/plpNVp > Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
ty!`T+ 3 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
4 "ZP 'I; asked price 沽盘；喊价；索价；卖方报价
I
34>X`[o assessable income 应评税入息
gVuFHHeUz assessable loss 应评税亏损
n8[!pH~6 assessable profit 应评税利润
,qwuLBW assessable value 应评税值
C): 1?@ assessed profit 估定利润
Nx;~@ assessed value 经评估价值
H8jpxzXv assessment 评税；评定；估价；评税单
y.k~Y0 assessment number 评税编号；估价编号
8Fh)eha9f assessment of additional tax 补加税评税
U/M >?G~ assessment of performance 业绩评估；实绩评价
Y@iS_lR Assessor 评税主任
N~gzDQ3 asset price bubbles 资产价格泡沫
ej d(R+ asset-backed securities 具资产保证的证券
/N .b%M] ! assets accretion 资产增值
M _f:A assets and liabilities 资产与负债
6@!`]tSCK assets betterment statement 资产递增表；资产改进表
T>Z<]s assets lending 实物放款；有抵押贷款
:-Z2:/ P assets of the company passing on the death 死者去世时转移的公司资产
qR{= pR assets pledged as security for liabilities 用作负债抵押的资产
c jY-y-vO assets portfolio 资产投资组合
6MW{,N assets price 资产价格
,`Z1m
o>n assets quality 资产质素
gH vZ VC[b assets realization 资产变现
(C L%>5V assets refinancing arrangement 资产再集资安排
l'qg8 assets securitization 资产证券化
D_7,m%Z: assets situated outside Hong Kong 在香港以外地方的资产
& . j&0WE assets stripping 削减资产；拆卖资产
_[3D assets value 资产值
+sA2WK] assignee 承让人
|df Pki{ assignment 转让；转让书；转让契
5qm`J,~ k assignment of interest 权益转让
B 3I`40# assignment of letters patent and trade mark 专利证书及商标转让
N+xP26D8 assignment of property 物业转让；物业转让书
@. l@\4m assignment right 转让权
T -2t.X s assignor 转让人
SfyQ$$Z associate 有联系的人；有关连人士；相联者；合伙人；联系人
CRE3ic XbQ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
'H !Uh]! associate member 附属会员
BU_nh+dF associated body corporate 相联法人团体
AT3Mlz~7# associated company 相联公司；联属公司
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4+5\X associated corporation 相联法团
ND;#7/$> Association of Chartered Certified Accountants [ACCA] [United Kingdom]
cI*;k.K U 公认会计师公会〔英国〕
f}e`XA? Association of Futures Exchange Brokers 香港期货经纪协会
q9_OGd|P Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
" 8MF_Gu): association of underwriters 承保人组织
7$=In K assumption of control 接管
KpGhQdR# assurance 担保；保险；转易；转易书
"+s++@
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Gef TdO.& at 19XX price 按一九ＸＸ年价格计算
D>q9 3;p at a discount 按赔价计算；按贴水价格计算；打折扣
GVn!O1jio at a premium 按溢价计算；按升水价格计算
##*3bDf$-5 at call 通知付款；按通知
cwg"c4V at constant market price 按固定市价计算
%u'u kcL7 at constant price 按固定价格计算
,qxu|9L at cost 按成本计算
} K gy
at current market price 按当时市价计算；按现时市价计算
l_p2Riv at current price 按当时价格计算；按现时价格计算
,z jv7$L at factor cost 按要素成本计算；按生产要素成本计算
y6a3t G at money-of-the-day price 按付款当日价格计算
?@86P|19 at or better 按指定或较佳价位〔买卖指令〕
4WB0Pt{ at par 按面值计算；平价
M= (u ]%\ at sight 见票即付
ygcm|PrS at the close 按收市盘
AwR =]W;j at the opening 按开市盘
x q h attestation 见证；见证条款
W=?<<dVYD at-the-money option 平价期权
N!}f}oF attorney 受权人；受托代表人
^cWnF0)j. attornment 新拥有人承认书
H5|;{q:j attributable profit 可归属利润
J&_n9$ attributable share value 可归属股份价值
{.Jlbi9! Auckland Stock Exchange 奥克兰证券交易所
~}
~4 auction 拍卖
Vurq t_nb auctioneer 拍卖商
%cn<y ch
G audit 审计；核数
{qVZNXDn Audit Commission 审计署
sI2^Qp@O1 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
n@3>6_^rwT 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/z96'
5 audit review 帐目审查
o8MZiU1Xf Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
8Zdn, }Z audited account 审计帐目；经审计的帐目
pxi3PY? audited annual account 经审计的周年帐目
#vlgwA audited balance sheet 经审计的资产负债表
]?4hyN auditor 核数师；核数主任；审计师
-Y8B~@]P? auditor's certificate 核数师证明书；审计师证明书
|w=zOC;v auditor's report 核数师报告；审计师报告
4qa.1j(R/ Aussie bond 澳元债券
L w,h +@0 austerity budget 紧缩预算
M6TD"- Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
/-s6< e! Australia All Ordinaries Index 澳洲所有普通股票指数
pgo$ 61 Australian Dollar [AUD] 澳元
DmcZ ta8n] Australian Options Market 澳大利亚期权市场
8P`"M#fI Australian Securities Commission 澳洲证券事务监察委员会
j>kqz>3 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Zd+bx*rD Australian Stock Exchange 澳大利亚证券交易所
( @YG~ 0 Austrian Schilling [ATS] 奥地利先令
%TqC/c authentication 认证；鉴证
6eCCmIdaM authority to purchase 委托购买证；委购书
"@ n%Z authorization 认可；核准；授权；授权书
dh\P4 authorization by direction 指示授权
= (^3}x
authorization by instruction 指令授权
mE[y SrV authorization by warrant 令状授权
h+,@G,|D authorization of unit trust 单位信托的认可
!R$`+wZ62 authorized agent 指定代理人
B5QFK authorized capital 法定资本
5V-I1B& authorized clerk 出市员
~LC-[ &$ authorized dealer 认可交易商
4p w H>1 authorized financial institution 认可财务机构
73-p*o(pt authorized fund 认可基金
xz]~ jL@-] authorized fund house 获授权的基金公司；认可基金公司
6u%&<")4HP authorized institution 认可机构
Y:`&=wjP~ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
wC*X4 ' authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
i/.6>4tE: authorized insurer 获授权保险人；获认可承保人
lq uLT6] authorized investment 特准投资项目
y7<|_:00 authorized person 获授权人
E-FUlOG& authorized representative 获授权代表
k: %%/ authorized share capital 法定股本
q\ %I#1 automated quotation system 自动报价系统
k3|Z7eW}[ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
+7a6*;\ y 自动交易系统〔香港期货交易所有限公司〕
u? EN automatic adjustment mechanism 自动调整机制
F"kAkX>3} automatic adjustment system 自动调整系统
zm# ? W Automatic Clearing House 自动票据交换所
iow"n$/ automatic exchange rates accumulation system 自动化汇率累集系统
,: ^u- b| Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
>Gu M]qn automatic teller machine [ATM] 自动柜员机
iRBfx autopay 自动转帐
GX% g9f!O available assets 可用资产
'fW-Y!k% available fiscal reserve 现存财政储备
L50n 8s available profit 可用利润
wM{s|Ay Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
{ h4E8.E average 平均；平均数；海损
,)io5nZF average basic salary 平均基本薪金
5tw hm average consumer expenditure 平均消费开支；一般消费开支
F[MFx^sT{ average cost 平均成本
Mfk Z average cost of land production 增辟土地平均成本
3 XKf !P average daily turnover 平均每日成交额
cb bFw average daily wage rate 平均每日工资率
d5 -qZ{ W average expenditure pattern 平均开支模式
r<\u6 jF average growth rate 平均增长率
[B3RfCV{ average net fixed assets 固定资产平均净值
^sZ,2,^ average of relatives 相对价格平均数
0 {mex4 average price 平均价格
k=^xVQuI average propensity to consume 平均消费倾向；一般消费倾向
(' ~ LMu_ average propensity to save 平均储蓄倾向；一般储蓄倾向
&Qm@9I s average rate 平均率
Z :gyz$9w average revenue 平均收入；平均收益
*ui</+ average stock 平均库存；平均存货
6B-16 average yearly rent 平均年租
t,' <gI avoidance of double taxation 避免双重课税
h];I{crh avoidance of tax 避税
