A:
/B.\ 6 A share Ａ股；甲类股份
H{
p abatement of tax 减税；减扣免税额
0(VAmb%{ ABN AMRO Bank N.V. 荷兰银行
~c bq5|| above-the-line expenditure 线上项目支出；经常预算支出
V%g$LrLVe above-the-line receipt 线上项目收入；经常预算收入
Ki (qA(r ABSA Asia Limited 南非联合亚洲有限公司
|&`NB| absolute change 绝对数值变更
{Lwgj7|~ absolute expenditure 实际开支
!*HH5qh6 absolute guideline figure 绝对准则数字
\`}Rdr!p% absolute interest 绝对权益
v] &
)+0 absolute order of discharge 绝对破产解除令
zPEx;lO$ absolute profit margin 绝对利润幅度
Gu}|CFL\ absolute value 实值；绝对值
89*CoQ absolutely vested interest 绝对既得权益
G7yCGT)vQ absorbed cost 已吸收成本；已分摊成本
tsVQX vo absorption 吸收；分摊；合并
-'BC*fV r absorption rate 吸收率；摊配率；分摊率
U+>!DtOYK ACB Finance Limited 亚洲商业财务有限公司
}&BE*U8_ acceptable form of reciprocity 合理的互惠条件
()e .J acceptable rate 适当利率；适当汇率
NNLZ38BV7 acceptance agreement 承兑协议
fw$/@31AP? acceptance for honour 参加承兑
:# s 6, acceptor 承兑人；接受人；受票人
|=L~>G acceptor for honour 参加承兑人
qgg/_H:;w accident insurance 意外保险
B{$4s8 XU Accident Insurance Association of Hong Kong 香港意外保险公会
`WQz_}TqB accident insurance scheme 意外保险计划
uCO- f<b accident year basis 意外年度基准
+EjH9;gx accommodation 通融；贷款
M]4qS('[ accommodation bill 通融票据；空头票据
)#n0~7
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OF J49X account balance 帐户余额；帐户结余
}tA77Cm)45 account book 帐簿
RAYDl=} account collected in advance 预收款项
JJ`RF account current book 往来帐簿
KI)jP(( account of after-acquired property 事后取得的财产报告
7s@ %LS account of defaulter 拖欠帐目
Sm-gi|A account payable 应付帐款
\H|tc#::{ account payee only [A/C payee only] 只可转帐；存入收款人帐户
#$7d1bx account receivable 应收帐款
8*z)aB&f3 account receivable report 应收帐款报表
D uX7 account statement 结单；帐单；会计财务报表
T9w ;4XF account title 帐户名称；会计科目
cdiDfiE accountant's report 会计师报告
r LQBaT7t# Accountant's Report Rules 会计师报告规则
UJ 0fYTeuI accounting and auditing procedure 会计与审计程序；会计与核数程序
ziZLw$ ) Accounting Arrangements 《会计安排》
lz=$Dz accounting basis 会计基础
8 g0By;h; accounting by Official Receiver 破产管理署署长呈交的帐目
YHBH9E/B Accounting Circular 《会计通告》
Ey<vvZ accounting class 会计类别
5-'jYp/ accounting date 记帐日期；会计结算日期
4M4Y2f BH accounting for money 款项核算
S. my" j Accounting Officer 会计主任
u~SvR~OE accounting period 会计报告期；会计期
mU0j K@^&M accounting policy 会计政策；会计方针
Ix N0m7 accounting practice 会计惯例
-OV:y],- accounting principle 会计准则
Kg lL@V7 accounting record 会计记录
kS_oj accounting report 会计报告
r:pS[f|4\ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
z }?* 1c Accounting Society of China 中国会计学会
6{Y3-Pxg accounting statement 会计报表
1 EE4N\ accounting system 会计制度；会计系统
yQ$Q{,S9 accounting transaction 会计事项；帐务交易
7|$cM7 _r accounting treatment 会计处理
PP/EZ ^]b accounting year 会计年度
;MRK*sfw{ accretion 增值；添加
8 KDF*%7' accrual 应计项目；应累算数目
eh4` a<gC accrual basis 应计制；权责发生制
Cka&b accrual basis accounting 应计制会计；权责发生制会计
Jv_KZDOdk accrue 应累算；应计
2stBW5v3 accrued benefit 应累算利益
q8&2M accrued charges 应计费用
<X>lA accrued cumulative preference share dividend 应累算的累积优先股股息
X} "Ic@8 accrued expenses 应累算费用
":=\ ci]e% accrued interest payable 应付利息；应计未付利息
'+?L/|' accrued interest receivable 应收利息；应计未收利息
2AYV9egZ accrued right 累算权益
5Bwr\]%$P accruing profit 应累算的利润
iYbp ^iVg accumulated fiscal reserve 累积财政储备
x <&2`= accumulated profit 累积利润；滚存溢利
bUv}({ accumulated reserve 累积储备
6( #fGH&[ accumulation of surplus income 累积收益盈余
&8 =wkG% acquired assets 既得资产
RbOEXH*] acquisition 收购；购置；取得
d yH<D5
acquisition cost 购置成本
9)c{L<o}T acquisition expenses 购置费用
`O5 Hzb (} acquisition of 100% interest 收购全部股权
^a>3U l{ acquisition of control 取得控制权
~7CQw^"R@ acquisition of fixed assets 购置固定资产
M TnW5W-r9 acquisition of shell “买壳”
)I~U&sT\/ acquisition price 收购价
=7 ^rKrD act of God 天灾
F_ ^)zss acting partner 执事合伙人
y4N8B:j% active market 买卖活跃的市场；交投畅旺的市场；旺市
8x)&4o@ active partner 积极参与的合伙人
o7 :~C] active trading 交投活跃
=1|^) 4M,x actual circulation 实际流通
.qd/ft2 actual cost 实际成本
J#1-Le8@ actual expenditure 实际开支；实际支出
`(- nSQ actual income 实际入息；实际收入；实际收益
aNt +;M7g` actual market 现货市场
o *]Tqx actual price 现货价；实际价格
g3 V
bP actual profit 实际利润
iX&eQ{LB actual quotation 实盘；实际价位；实际报价
m8j Q~OS actual year basis 按实际年度计算
EWb'#+BP actuals 实货
E =*82Y=B actuarial investigation 精算调查
|_6V+/?"?` actuarial principle 精算原则
D,3Kx ^ actuarial report 精算师报告
f6of8BOg Actuarial Society of Hong Kong 香港精算学会
biLNR"/E actuarial valuation 精算师估值
[TW?sW^0 actuary 精算师
lmGVSdo
ad referendum agreement 暂定协议；有待覆核的协定
|]M|I X8
o ad valorem duty 从价税；按值征税
,H)v+lI ad valorem duty system 从价税制
mRurGaR ad valorem fee 从价费
6D\$K ad valorem tariff 从价关税
c 5%uiv] additional allowance 额外免税额
pft nF OLO additional amount for unexpired risk 未过期风险的额外款额
X_3*DqY additional assessable profit 补加应评税利润
^@V; `jsll additional assessment 补加评税
+UM%6Z=+ additional commitment 额外承担
_\2Ae\&c additional commitment vote 额外承担拨款
74w Df additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
mi';96 additional dependent parent allowance 供养父母额外免税额
!=3C e3- additional provision 额外拨款
_Xqa_6+/ additional stamp duty 附加印花税
hl/) 1sOIR additional tax 补加税罚款；补加税款
WR .>?IG2E Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
u\y$< adjudged bankrupt 被裁定破产
R/WbcQ) adjudicated bankrupt 裁定破产人
s+-V^{Ht adjudication fee 裁定费；评定印花税额手续费；评估契据费
?Tlt(%f adjudication of bankruptcy 裁定破产；宣告破产
/ucS*m:<x adjudication of insolvency 裁定无力偿还债务
e0$.|+ adjusted actual 经调整的实数；调整后的实数
@ * <`*W adjusted current assets 经调整的流动资产；调整后的流动资产
W]W[oTJ5 adjusted figure 经调整的数字；调整后的数额
h(/& ;\Cr adjusted liabilities 经调整的负债；调整后的负债
1a ]P+-@u[ adjusted loss 经调整的亏损；调整后的亏损
b|D i U} adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
u9*7Buou^ adjusted profit 经调整的利润；调整后的利润
uqsVq0H adjusted surplus 经调整的盈余额；调整后的盈余额
8yC/:_ML adjusted value 经调整的价值；调整后的价值
cakwGs_{ adjustment 调整；修订；理算〔保险〕
xG1(vn83gq adjustment centre 调剂中心
8Q(A1 U adjustment lag 调整过程的时间差距；调整时差
Ve ipM adjustment mechanism 调整机制
,@]*Xgt= adjustment of loss 亏损调整
_B?Hw[cc
adjustment process 调整过程；调整程序
"!9FJ Y adjustment range 调整幅度
o}=c (u administered exchange rate 受管制汇率
[y&uc Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
IcA]B?+ administration expenses 行政费用
mo D)^':. administration fee 手续费；行政费
5 D < administration in bankruptcy 破产管理
,=2)1I] administration order 遗产管理令
f[q _ eY administrator 管理人；遗产管理人
;x&3tN/I administrator of the estate 遗产管理人
E O " admission of debt 债项承认书
<9x|)2P admission of proof 接纳债权证明
P0rdGf 5T advance 放贷款项；垫付款项；预支款项；预付款项
G+ WCE* advance account 暂支帐目；预付款帐户
lUiO | advance compensation 预付补偿金
xR;z!Tg) advance from shareholder 股东垫款
ie/QSte advance pending reimbursement 预支以待日后付还
I#xhmsF advanced economy 先进经济体系
a?)g>e
HN advancement 预付；预付财产
+ B7UGI advances warrant 垫款令
.:/X~{ advancing 贷出
bBQHxH}vi adverse balance 逆差
@^`5;JiUk adverse exchange 逆汇
R %JEx3)0m advertisement addressed to shareholders 在报章刊登的致股东通告
6wb M$|yFj advice for collection 托收通知书
?[
D6|gp advice of drawing 提款通知书；汇票通知书
(CE2]Nv9") advice of payment 付款通知
z u1gP/ Advisory Committee [Securities and Futures Commission]
(JiEV3GH 谘询委员会〔证券及期货事务监察委员会〕
F|&m xsL Advisory Committee on Diversification 经济多元化谘询委员会
e XdH)|l,\ affidavit 誓章；遗产申报誓章
*T{KpiuP affidavit of no receipt 述明无收款的誓章
R~bLEo affiliate 联号；联营公司；附属公司
i k0w\* affiliated company 附属公司；联号；联营公司
l4OPzNc' affirmation [estate duty] 非宗教式宣誓〔遗产税〕
L~_zR > affordability 负担能力
'YEiT#+/ African Development Bank [AfDB] 非洲开发银行
n4zns,:)/ after-acquired property 事后取得的财产
.\)p3pC) after-hours dealing 市后交易
&HJ~\6r\ after-tax profit 税后盈利；税后利润；税后溢利
gKb5W094@ agency agreement 代理协议
Y C}$O2 agency expenses 代理机构的开支
tI2p-d9B agency fee 代理费
U7G|4( Agency Law 《代理法》
:wJ!rn,4 agent 代理人；承销人
_[
`"E' agent of company 公司代理人
t*Wx voxk agent's fee 代理人费；经纪费
BimM)4g aggregate 总计；总数；总体数字
-A Nq!$E aggregate amount 总款额；总额
I q47^ aggregate assets and liabilities 总体资产与负债
4_S% K & aggregate at constant price 按固定价格计算的总体数字
i ainl@3Qj aggregate demand 总需求
~0 n9In% aggregate gross position 总持仓量
" 2@Ys* e aggregate limit 总限额
3K_!:[ aggregate of salaries tax 合计薪俸税
..^,* aggregate performance 总体表现；总体业绩
W&^2Fb aggregate supply 总体供应
fGLOXb sA aggregate surplus 总盈余
5{6ebq55" aggregate total 整体总额
Ia)^ aggregate value 总值；合计价值
dnTXx*I: aggregated basis 合计基准
)5bdWJ>l aggregated net chargeable income 合计应课税入息实额
Bb/aeLv aggregation 合并计算；合计；总和
AwL;-|X aggregation of incomes of husband and wife 夫妇入息合并计算
FkT % -I aggregation of property 财产的总和
<kor;exeJ agio 差价；贴水
zphStiwIQ 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》
';7|H|,F Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
^ A$~8?f 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
QfM*K.7Sl Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
!PrO~ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
l@YpgyqaL Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
y/2U:H 《香港政府和大韩民国政府关于相互促进和保护投资协定》
]j:Ikb} agreement for a settlement 授产协议
c5rQkDW agreement for assignment 转让协议
@ .i OFY agreement for sale 售卖协议；买卖协议
_V|'iz9. agreement for sale and purchase 买卖协议
^q$vyY
agreement for the payment of interest 支付利息协议
O " 9f^y* agreement for the repayment of money 还款协议
jW",'1h<n agreement of reinsurance 再保险协议
Vd^`Hv&i Agricultural Bank of China 中国农业银行
"Hjw air passenger departure tax 飞机乘客离境税
4/ U]7Y Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
ikRIL2Y airport tax 机场税
"WY cw\@U alcohol duty 酒精税
*id|za|:k alienation 让与；让渡；转让
z _l3=7R alimony 生活费；赡养费
L ou4M All Ordinaries Index [AOI] 所有普通股指数
l7J_s?!j all risks 全险；综合险
1,`x1dcO!A All Sales Record for Stock Market 《股票市场成交报告》
cmN0ya Allied Capital Resources Limited 新联财务有限公司
n7q-)Dv_U all-items index [Consumer Price Index] 总指数〔消费物价指数〕
nZ7v9o9 allocation letter 拨款信件
. Um%6a- allocation of fund 分配款项；预留款项
P e wPl0 allocation of profit 利润分配；溢利分配
e#HP+b$ allocation warrant 拨款令
khv! \^&DD allotment 分配；配股
|P JW2PN allotment notice 股份配售通知；配股通知
j*:pW;)^ allotment of shares 股份分配
fZ g*@RR allowable 可获宽免；免税的
S s`0;D1 allowable business loss 可扣除的营业亏损
IfX LnD^|| allowable expenses 可扣税的支出
V!U[N.& $ allowance 免税额；津贴；备抵；准备金
NxX1 _d allowance for debts 债项的免税额
B ?%D allowance for depreciation by wear and tear 耗损折旧免税额
V_W=MWs&+ allowance for funeral expenses 殡殓费的免税额
};!c ]/, allowance for inflation 为通货膨胀而预留的款项；通胀准备金
a@jP^VV k allowance for repairs and outgoings 修葺及支出方面的免税额
}t-r:R$, allowance to debtor 给债务人的津贴
(
L6` _) alteration of capital 资本更改
"&+0jfLY+ alternate trustee 候补受托人
YYvs~?bAy amalgamation 合并
\%Smp2K ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
BVNh>^W5B ambit of charges 征税范围；收费范围
v/haUPWF\ amended valuation 经修订的估值
YWZF*,4 American Commodities Exchange 美国商品交易所
j5)qF1W, American Express Bank Limited 美国运通银行
9,c>H6R7 American Stock Exchange 美国证券交易所
Q8 ~pIv amortization 摊销
si;]C~X* amount due from banks 存放银行同业的款项
zXC In amount due from banks abroad 存放海外银行同业的款项
5y' Yosy: amount due from holding companies 控股公司欠款
)yK!qu amount due from local banks 存放本港银行同业的款项
UK<"|2^sT amount due to banks 银行同业的存款
FT enXJ/c amount due to banks abroad 海外银行同业的存款
WE7l [<b amount due to holding companies 控股公司存款
}Tef;8d amount due to local banks 本港银行同业的存款
F3' X amount due to outport banks 外埠银行同业的存款
*j*
WE\ amount for note issue 发行纸币的款额
Mww]l[1'EL amount of bond 担保契据的款额
t}FMBG o[ amount of consideration 代价款额
T7Ac4LA amount of contribution 供款数额
L' pZ amount of indebtedness 负债款额
X m3t
xp# amount of principal of the loan 贷款本金额
aS7zG2R4H amount of rates chargeable 应征差饷数额
`+o.w#cl amount of share capital 股本额
1m)/_y~1
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/ fq6-;co+ amount of variation 变动幅度
N
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N w2 bn amount payable 应付款额
lBdF9F< amount receivable 应收款额
|Q; o 538 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
,H?p9L; qp analysis 分析
>cNXB7]E> ancillary risk 附属风险
4Dia#1$:J annual account 周年帐目；周年帐目报表；年度决算；年结
v^pP&
<G annual accounting date 年结日期
QA(,K}z~^S annual allowance 每年免税额；年积金；年度津贴；年津
Q ?t annual balance 年度余额
PpRO7(<cD annual disposable income 每年可动用收入
pQ Y > annual estimates 周年预算
wVOL7vh annual fee 年费
kU/=Du annual general meeting 周年大会
eNFUjDm annual growth rate 年增率；每年增长率
DV\ei") annual long-term supplement 长期个案每年补助金
/ 8>/"Z2S annual pensionable emolument 可供计算退休金的年薪
U08?*{ annual report 年报
Ol9 fwd Annual Report on the Consumer Price Index 《消费物价指数年报》
0AKwZ'
&H annual return 周年报表；周年申报表；每年报税表格
` W n5
.V Annual Return Rules 《周年报表规则》
He!!oKK> annual review of consumer prices 每年消费物价回顾
uFWgq::\ annual roll-forward basis 逐年延展方式
WN#lfn8 7 annual salary 年薪
ef;L|b%pp annual statement 年度报表；年度决算表
77d`N 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
t`,IW{ annuitant 年金受益人
1qe^rz| annuity 年金
b
H_pNx81 annuity contract 年金合约
N-9 gfG annuity on human life 人寿年金
~UC/|t$ antecedent debt 先前的债项
{7>CA' > ante-dated cheque 倒填日期支票
E$Pjp oQTf anticipated expenditure 预期开支
QCfpDE} anticipated net profit 预期纯利
~vV )| anticipated revenue 预期收入
.p(l+ anti-inflation measure 反通货膨胀措施
Bq]O &>\hX anti-inflationary stance 反通货膨胀立场
#L:P
R> apparent deficit 表面赤字
U/!&K snT apparent financial solvency 表面偿债能力
dM mka apparent partner 表面合伙人
:wZ`>,K"t> application for personal assessment 个人入息课税申请书
chm J | application of fund 资金应用
G5#}Ed4 application to release as liquidator and to destruct the books of accounts and documents
#pQ"+X 申请免除清盘人职务及毁灭帐簿与文件
RIEv*2_O appointed actuary 委任精算师
<-:@} |br appointed auditor 委任核数师；委任审计师
LDEW00zL appointed trustee 委任的受托人
.*~u appointer 委任人
L1kM~M apportioned pro rata 按比例分摊
C'czXZtn apportionment 分配；分摊
Q!Ow{(| Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
| 58 !A] apportionment formula 分摊方程式
CE uk1$ apportionment of estate duty 遗产税的分摊
>2CusT 2 appraisal 估价；评估
eS X[J6 appreciable growth 可观增长
j8 Q5d` appreciable impact 显着影响
U+PCvl=x appreciable increase 可观增长
^ ]qV8 appreciation 增值；升值
Bd9hf`% 2 appreciation against other currencies 相对其他货币升值
$7n#\h appreciation of the exchange value of Hong Kong dollar 港元汇值上升
,0uo&/Y4L appreciation tax 增值税
s"',370 appropriation 拨款；拨用；拨付
W x?&igh appropriation account 拨款帐目
{ jM< t Appropriation Bill 拨款法案
9;]wF8h appropriation-in-aid system 补助拨款办法
3> \fP#oQ approved assets 核准资产
,+/9K )X approved basket stock 认可一篮子证券
]LBvYjMY approved budget 核准预算
{ LT4u ]# approved charitable donation 认可慈善捐款
kV\-%:- approved charitable institution 认可慈善机构
60,-\h approved currency 核准货币；认可货币
qTTn51 approved estimates 核准预算
J[ !x%8m approved estimates of expenditure 核准开支预算
7mn,{2 approved overseas insurer 核准海外保险人
,.o a,sku approved overseas trust company 核准海外信托公司
3aO;@GNJ approved pooled investment fund 核准汇集投资基金
&7($kj approved provident fund scheme 认可公积金计划
"VDk1YX_&l approved provision 核准拨款
'l'
X^LMD approved redeemable share 核准可赎回股份
nGx ~) T approved regional stock 认可地区性证券
Bzu(XQ approved retirement scheme 认可退休金计划
: _^0'ULP approved subordinated loan 核准附属贷款
$!F&>=o arbitrage 套戥；套汇；套利
]M~8 @K arbitrageur 套戥者；套汇者
3V/_I<y arbitrary amount 临时款项
gp$EXJ= arrangement 措施；安排；协定
a: yB%:2 arrears 欠款
#juGD9e arrears of pay 欠付薪酬
"J P {Q arrears of revenue 逾期未收税款；逾期未收的帐项
6;
5)/ q articles of association 组织章程；组织细则；组织章程细则
X:G& 5 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
{5QosC+o6Q ascertainment of profit 确定利润
m3x z=9Ve "Asia Clear" “亚洲结算系统”
&;ZC< ? wS Asia Commercial Bank Ltd. 亚洲商业银行有限公司
MUbhEau? Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
[|a(
y6Q Asian Development Fund [ADF] 亚洲发展基金
^e?$ ]JiA! Asian dollar bond 亚洲美元债券
*|];f#^9 Asian dollar market 亚洲美元市场
rWoe
?g Asian dollar rate 亚洲美元利率
9 m\ )\/V Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
7$+P|U Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
K08 iPIkQ asked price 沽盘；喊价；索价；卖方报价
_kn]#^ucCe assessable income 应评税入息
w:: r? .9 assessable loss 应评税亏损
M8 iEVJ assessable profit 应评税利润
.-. q3ib assessable value 应评税值
Az 9X#h.vf assessed profit 估定利润
=cdh'"XN assessed value 经评估价值
M4TrnZ1D} assessment 评税；评定；估价；评税单
>vQ6V'F assessment number 评税编号；估价编号
j';n8|Y9 assessment of additional tax 补加税评税
cy1\u2x_` assessment of performance 业绩评估；实绩评价
z @!^ow)`J Assessor 评税主任
H9%l?r5 asset price bubbles 资产价格泡沫
WYSc k&9 asset-backed securities 具资产保证的证券
R'G'&H{N assets accretion 资产增值
@<vF]\Ce assets and liabilities 资产与负债
Z,0O/RFJ.q assets betterment statement 资产递增表；资产改进表
5Xwk*@t2a assets lending 实物放款；有抵押贷款
'Z\{D*=V8 assets of the company passing on the death 死者去世时转移的公司资产
GS }0;x assets pledged as security for liabilities 用作负债抵押的资产
=MM Cf0 assets portfolio 资产投资组合
]KsGkAG assets price 资产价格
(JevHdI*V assets quality 资产质素
jo_o` j assets realization 资产变现
yrO?Np assets refinancing arrangement 资产再集资安排
"YuZ fL`bb assets securitization 资产证券化
b![t6-f^z assets situated outside Hong Kong 在香港以外地方的资产
Qn *6D assets stripping 削减资产；拆卖资产
xC)7eQn/R assets value 资产值
!\aV 0, assignee 承让人
q;p.wEbr4U assignment 转让；转让书；转让契
)j\r,9<K+5 assignment of interest 权益转让
T 4eWbNSs assignment of letters patent and trade mark 专利证书及商标转让
Cgo9rC~] assignment of property 物业转让；物业转让书
R ^w}o,/ assignment right 转让权
&%6NQWW assignor 转让人
}0Y`|H\v associate 有联系的人；有关连人士；相联者；合伙人；联系人
O"qR }W Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
# aa1<-&H associate member 附属会员
=m~r uZ / associated body corporate 相联法人团体
E&'#=K [ associated company 相联公司；联属公司
=9(tsB gTX associated corporation 相联法团
{f-XyF1` Association of Chartered Certified Accountants [ACCA] [United Kingdom]
mzu<C)9d, 公认会计师公会〔英国〕
bhn5Lz$z Association of Futures Exchange Brokers 香港期货经纪协会
|Hf l&3 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
# J]~ association of underwriters 承保人组织
#J\s%60p t assumption of control 接管
Jns/v6 assurance 担保；保险；转易；转易书
rfX=*m jt assurance of interest 权益的转易
TQ?#PRB at 19XX price 按一九ＸＸ年价格计算
"(<%Ua at a discount 按赔价计算；按贴水价格计算；打折扣
!f`5B( @ at a premium 按溢价计算；按升水价格计算
V; k#})_- at call 通知付款；按通知
e]+7D E at constant market price 按固定市价计算
!x8kB
Di, at constant price 按固定价格计算
2qlIy at cost 按成本计算
rEmwKZ F' at current market price 按当时市价计算；按现时市价计算
(V!0'9c at current price 按当时价格计算；按现时价格计算
FJ}gUs{m at factor cost 按要素成本计算；按生产要素成本计算
|WBZ N1W) at money-of-the-day price 按付款当日价格计算
7/
t:YBR at or better 按指定或较佳价位〔买卖指令〕
cN 5"i0xk at par 按面值计算；平价
]hL:33 at sight 见票即付
t| _{;!^
at the close 按收市盘
12 -EDg/1 at the opening 按开市盘
6P^hN%0 attestation 见证；见证条款
\qB6TiB/ at-the-money option 平价期权
0X#+#[W attorney 受权人；受托代表人
6m@0;Ht attornment 新拥有人承认书
i\ "{# attributable profit 可归属利润
k/@ Tr
: attributable share value 可归属股份价值
8RU.}P D Auckland Stock Exchange 奥克兰证券交易所
M|H 2kvl auction 拍卖
\f<z*!,D$ auctioneer 拍卖商
9*DEv0}a^ audit 审计；核数
3Soy3Xp Audit Commission 审计署
m
&!X A Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
6#vI;d[^ 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〕
+<{m45 audit review 帐目审查
5e8xKL Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
E>" 8 / audited account 审计帐目；经审计的帐目
KGD'mByt" audited annual account 经审计的周年帐目
) P%4:P audited balance sheet 经审计的资产负债表
H nd+l)ng auditor 核数师；核数主任；审计师
) $J7sa auditor's certificate 核数师证明书；审计师证明书
gs>A=A(VYf auditor's report 核数师报告；审计师报告
2LC
w*eT{) Aussie bond 澳元债券
#
M>wH`Q# austerity budget 紧缩预算
DN<M ?u] Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
}jiK3?e Australia All Ordinaries Index 澳洲所有普通股票指数
bJ6p, ]g Australian Dollar [AUD] 澳元
K[]K53N k Australian Options Market 澳大利亚期权市场
TRy^hr8~ Australian Securities Commission 澳洲证券事务监察委员会
7f
r>ZY^ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
o} {-j
Australian Stock Exchange 澳大利亚证券交易所
+99Bi2H}o Austrian Schilling [ATS] 奥地利先令
mr qaM2,(I authentication 认证；鉴证
y;QQ| =, authority to purchase 委托购买证；委购书
d- kZt@DL= authorization 认可；核准；授权；授权书
m1V- %kU I authorization by direction 指示授权
5*+I
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32^#RlSu8 authorization by warrant 令状授权
9(OAKUQ authorization of unit trust 单位信托的认可
D2] ZMDL. authorized agent 指定代理人
Eu 4 &-i authorized capital 法定资本
y! 5 :dv t authorized clerk 出市员
t R ;{. authorized dealer 认可交易商
R{`gR"* authorized financial institution 认可财务机构
`I#`:hj authorized fund 认可基金
v2=/[E@ authorized fund house 获授权的基金公司；认可基金公司
~ k<SbFp authorized institution 认可机构
,Z5Fea authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
CW;m authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
=y<0 UU authorized insurer 获授权保险人；获认可承保人
DJ|BM+ authorized investment 特准投资项目
#D0W7 a authorized person 获授权人
PkO!'X authorized representative 获授权代表
gmDR{loX authorized share capital 法定股本
H `5Ct automated quotation system 自动报价系统
A _i zSzC1 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
XmlIj8%9[& 自动交易系统〔香港期货交易所有限公司〕
j/'
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J'Gm7h{
automatic adjustment system 自动调整系统
q0g1E Jar Automatic Clearing House 自动票据交换所
6Hl < ,(vn automatic exchange rates accumulation system 自动化汇率累集系统
Bj8<@~bX:L Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
J^h'9iQpi automatic teller machine [ATM] 自动柜员机
W #47Cz autopay 自动转帐
2NYi-@mr available assets 可用资产
0$QIfT) available fiscal reserve 现存财政储备
1OP" 5f available profit 可用利润
E|{m"RUOy Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
pALJl[C b average 平均；平均数；海损
2m_H*1 HJ average basic salary 平均基本薪金
O{n C^`X average consumer expenditure 平均消费开支；一般消费开支
?yf_Dt average cost 平均成本
m#;.yR average cost of land production 增辟土地平均成本
c&b/Joi7@ average daily turnover 平均每日成交额
WAv@F[ average daily wage rate 平均每日工资率
V(DjF=8 average expenditure pattern 平均开支模式
j3LNnZY average growth rate 平均增长率
A]#_"fayo average net fixed assets 固定资产平均净值
]` K[W & average of relatives 相对价格平均数
O /$ v69: average price 平均价格
GRy4cb2 average propensity to consume 平均消费倾向；一般消费倾向
F=: c5z average propensity to save 平均储蓄倾向；一般储蓄倾向
'f8
p7 _F average rate 平均率
s<,"Hsh^CR average revenue 平均收入；平均收益
FbuKZp+ average stock 平均库存；平均存货
:/~_sJt C average yearly rent 平均年租
G ajI\_o avoidance of double taxation 避免双重课税
f@L \E>t avoidance of tax 避税
