A:
*~VxC{ A share Ａ股；甲类股份
4FMF|U abatement of tax 减税；减扣免税额
]$iN#d|ZU ABN AMRO Bank N.V. 荷兰银行
Tupiq above-the-line expenditure 线上项目支出；经常预算支出
(Xx n\*S above-the-line receipt 线上项目收入；经常预算收入
n&XGBwgW ABSA Asia Limited 南非联合亚洲有限公司
Qvoqx>2p5 absolute change 绝对数值变更
0 t.p1 absolute expenditure 实际开支
-8Ti*: absolute guideline figure 绝对准则数字
NucM+r1P absolute interest 绝对权益
\E4B&!m absolute order of discharge 绝对破产解除令
~Gv#iRi> absolute profit margin 绝对利润幅度
& eZfQ27$ absolute value 实值；绝对值
1cJsj absolutely vested interest 绝对既得权益
-=}3j&,\R absorbed cost 已吸收成本；已分摊成本
8g/F)~s^F absorption 吸收；分摊；合并
:
mGAt[Cc absorption rate 吸收率；摊配率；分摊率
7 ^e + ACB Finance Limited 亚洲商业财务有限公司
UVu DQ acceptable form of reciprocity 合理的互惠条件
)mcEQ -!b acceptable rate 适当利率；适当汇率
fy s acceptance agreement 承兑协议
]F*3"y?)2 acceptance for honour 参加承兑
^HA
%q8| n acceptor 承兑人；接受人；受票人
`iG,H [t+j acceptor for honour 参加承兑人
pK&I^r accident insurance 意外保险
D &:yMp( Accident Insurance Association of Hong Kong 香港意外保险公会
o4^Fo p accident insurance scheme 意外保险计划
yX/";Oe
accident year basis 意外年度基准
NY B[Zyp accommodation 通融；贷款
)LHj+B accommodation bill 通融票据；空头票据
'3(l-nPiG^ accommodation party 汇票代发人
arZ@3]X%a account balance 帐户余额；帐户结余
,TC;{ $O5 account book 帐簿
x8#ODu H account collected in advance 预收款项
rP=sG;d account current book 往来帐簿
773/#c account of after-acquired property 事后取得的财产报告
+Ezgn/bS& account of defaulter 拖欠帐目
JWO= !^ account payable 应付帐款
= P77"Dd account payee only [A/C payee only] 只可转帐；存入收款人帐户
TYgQJW? account receivable 应收帐款
|$lwkC)O account receivable report 应收帐款报表
u:gtOjk2 account statement 结单；帐单；会计财务报表
e]>or i
8 account title 帐户名称；会计科目
3 /6/G}s accountant's report 会计师报告
ZU2laqa_ Accountant's Report Rules 会计师报告规则
A2H4k|8 accounting and auditing procedure 会计与审计程序；会计与核数程序
g[z.*y/ Accounting Arrangements 《会计安排》
-7]Xjb5 accounting basis 会计基础
:VA.Q rKW accounting by Official Receiver 破产管理署署长呈交的帐目
~%y @Xsot> Accounting Circular 《会计通告》
_GtBP'iN accounting class 会计类别
#
'|'r+ accounting date 记帐日期；会计结算日期
9ptFG]lZ accounting for money 款项核算
.V'V :;BE% Accounting Officer 会计主任
A7XnHPIw accounting period 会计报告期；会计期
QDmYSY$ accounting policy 会计政策；会计方针
N+W&NlZ
accounting practice 会计惯例
!^fa.I'mM accounting principle 会计准则
E _ucab-Fi accounting record 会计记录
|Rzy8 j* accounting report 会计报告
vP-M,4c Accounting Services Branch [Treasury] 会计事务部〔库务署〕
2(YPz|~ W Accounting Society of China 中国会计学会
rw%l*xgX accounting statement 会计报表
!$qKb_#nC accounting system 会计制度；会计系统
|FR3w0o accounting transaction 会计事项；帐务交易
Ju` [m accounting treatment 会计处理
kAzd8nJ' accounting year 会计年度
T)CzK<LbR accretion 增值；添加
^(x^6d accrual 应计项目；应累算数目
<I*x0BM= accrual basis 应计制；权责发生制
Q}AE.Ef@< accrual basis accounting 应计制会计；权责发生制会计
x2VBm$> accrue 应累算；应计
WgGm#I>K
accrued benefit 应累算利益
7Hw< ojkt accrued charges 应计费用
}o dV_WT accrued cumulative preference share dividend 应累算的累积优先股股息
|01? w | accrued expenses 应累算费用
bMoAD.} accrued interest payable 应付利息；应计未付利息
d}I (`%%) accrued interest receivable 应收利息；应计未收利息
#&!G"x7 accrued right 累算权益
,2[ra9n accruing profit 应累算的利润
?[)S 7\rP accumulated fiscal reserve 累积财政储备
r8M Zvm2 accumulated profit 累积利润；滚存溢利
TQ :/RT accumulated reserve 累积储备
d4^` }6 @ accumulation of surplus income 累积收益盈余
Tp%(I"H'_; acquired assets 既得资产
pa
.K-e)Mu acquisition 收购；购置；取得
sYbH|} acquisition cost 购置成本
?h\mk0[ acquisition expenses 购置费用
MFit|C acquisition of 100% interest 收购全部股权
;^k7zNf- acquisition of control 取得控制权
o,Z{ w" acquisition of fixed assets 购置固定资产
*iX e^ <6v acquisition of shell “买壳”
N> Jw acquisition price 收购价
n(Y% Vmy act of God 天灾
h5%|meZQb acting partner 执事合伙人
. 5HQ
active market 买卖活跃的市场；交投畅旺的市场；旺市
*tQk;'/A] active partner 积极参与的合伙人
!%L,* ' active trading 交投活跃
&Y>zT9]$K actual circulation 实际流通
9 |r* pK[ actual cost 实际成本
,%"xH4d actual expenditure 实际开支；实际支出
YrI|gz) actual income 实际入息；实际收入；实际收益
R""%F#4XJ2 actual market 现货市场
%uESrc-; actual price 现货价；实际价格
43 :t
\ actual profit 实际利润
V-O(U*] actual quotation 实盘；实际价位；实际报价
A]`:VC=IU actual year basis 按实际年度计算
j} H Fs0<L actuals 实货
<_S@6 ? actuarial investigation 精算调查
|lQ;ALH! actuarial principle 精算原则
KJhN J actuarial report 精算师报告
XH 4d<?qu Actuarial Society of Hong Kong 香港精算学会
B u Q|~V actuarial valuation 精算师估值
h#YD~!aJ actuary 精算师
4)-)# `K ad referendum agreement 暂定协议；有待覆核的协定
nY-* i!H ad valorem duty 从价税；按值征税
JyBp-ii ad valorem duty system 从价税制
9>*c_ ad valorem fee 从价费
czWw~'." ad valorem tariff 从价关税
4 2) mM# additional allowance 额外免税额
< +`(\ additional amount for unexpired risk 未过期风险的额外款额
,i}|5ozj4 additional assessable profit 补加应评税利润
\|= mD}N additional assessment 补加评税
x4?10f(9= additional commitment 额外承担
o3Ot.9L additional commitment vote 额外承担拨款
f |3q^wjs
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
N_wp{4 0/ additional dependent parent allowance 供养父母额外免税额
C9tb \?# additional provision 额外拨款
@|-OJ 4[5 additional stamp duty 附加印花税
Q c-(*} additional tax 补加税罚款；补加税款
E$\~lcq Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
8^ep/ b&| adjudged bankrupt 被裁定破产
lvSdY(8 adjudicated bankrupt 裁定破产人
{a q9i adjudication fee 裁定费；评定印花税额手续费；评估契据费
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-1'HC adjudication of bankruptcy 裁定破产；宣告破产
@uleyB adjudication of insolvency 裁定无力偿还债务
3 x *z\VJ adjusted actual 经调整的实数；调整后的实数
s&PM,BFf adjusted current assets 经调整的流动资产；调整后的流动资产
| w &~g9 adjusted figure 经调整的数字；调整后的数额
uGtV}-t: adjusted liabilities 经调整的负债；调整后的负债
93%{scrm adjusted loss 经调整的亏损；调整后的亏损
<-C!;Ce{ 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
3!9 Z=- tD adjusted profit 经调整的利润；调整后的利润
<lwuTow adjusted surplus 经调整的盈余额；调整后的盈余额
%IZ)3x3l
adjusted value 经调整的价值；调整后的价值
Gm8E<iTP adjustment 调整；修订；理算〔保险〕
/MTf0^9 adjustment centre 调剂中心
~hX-u8Ul'N adjustment lag 调整过程的时间差距；调整时差
; 2`sN
adjustment mechanism 调整机制
}7/e8 O2 adjustment of loss 亏损调整
UGKaOol. adjustment process 调整过程；调整程序
?bX adjustment range 调整幅度
~5aE2w0K administered exchange rate 受管制汇率
l J Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
HOW7cV'X administration expenses 行政费用
o
\L!(hm administration fee 手续费；行政费
x"B' zP administration in bankruptcy 破产管理
Utl
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loOOmHhJ& administrator 管理人；遗产管理人
M?&zY
"c administrator of the estate 遗产管理人
Buc_9Kzw<+ admission of debt 债项承认书
19u =W( admission of proof 接纳债权证明
oVO.@M# advance 放贷款项；垫付款项；预支款项；预付款项
D, ;\F,p advance account 暂支帐目；预付款帐户
Iin# Wd-/ advance compensation 预付补偿金
b{[*N advance from shareholder 股东垫款
4SVW/Zl.? advance pending reimbursement 预支以待日后付还
yyl#{Nl@t advanced economy 先进经济体系
QJ X/7RA advancement 预付；预付财产
Cnh|D^{s advances warrant 垫款令
khX|" d360 advancing 贷出
#a~"K|' G adverse balance 逆差
HCnf2td adverse exchange 逆汇
! p.^ITM3S advertisement addressed to shareholders 在报章刊登的致股东通告
L:f)i,S"5q advice for collection 托收通知书
mV\$q@sII advice of drawing 提款通知书；汇票通知书
pA4 ,@O advice of payment 付款通知
Q+[ .Y& Advisory Committee [Securities and Futures Commission]
& y. dm W 谘询委员会〔证券及期货事务监察委员会〕
8e:vWgQpL Advisory Committee on Diversification 经济多元化谘询委员会
%vqT#+x affidavit 誓章；遗产申报誓章
pO/% N94s affidavit of no receipt 述明无收款的誓章
a5c'V affiliate 联号；联营公司；附属公司
__N.#c/l{ affiliated company 附属公司；联号；联营公司
!vqC+o>@ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
N +Sq}hI affordability 负担能力
s;.=5wcvi? African Development Bank [AfDB] 非洲开发银行
M}FWBs'*| after-acquired property 事后取得的财产
05e>\}{0 after-hours dealing 市后交易
Wr%7~y*K after-tax profit 税后盈利；税后利润；税后溢利
F+aQ $pQ agency agreement 代理协议
:F(9"L agency expenses 代理机构的开支
LJuW${Y agency fee 代理费
I0w% 8bs Agency Law 《代理法》
Gp2!xKgm agent 代理人；承销人
^X1wI9V agent of company 公司代理人
&d^=s iL agent's fee 代理人费；经纪费
% $X\" aggregate 总计；总数；总体数字
zQfk Ma. aggregate amount 总款额；总额
qd2xb8r aggregate assets and liabilities 总体资产与负债
Ol+Kp!oc Y aggregate at constant price 按固定价格计算的总体数字
y?:dE.5p| aggregate demand 总需求
YMz BAf aggregate gross position 总持仓量
Go8F5a@j aggregate limit 总限额
!D:k! aggregate of salaries tax 合计薪俸税
F @SG(( ` aggregate performance 总体表现；总体业绩
zY
APf &5 aggregate supply 总体供应
/6 tcSg) aggregate surplus 总盈余
3'#%c>_ aggregate total 整体总额
vDDljQXw4 aggregate value 总值；合计价值
aj7dH5SZl aggregated basis 合计基准
$G";2 ( -k aggregated net chargeable income 合计应课税入息实额
gA:TL{X0 aggregation 合并计算；合计；总和
bx;f`8SN aggregation of incomes of husband and wife 夫妇入息合并计算
G}Z 4 g aggregation of property 财产的总和
_w u*M agio 差价；贴水
P[i\e7mR 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》
f_<Y\ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
| rPAC![= 《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》
`BT^a
=5 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
;93KG4a 《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》
ww,Z )m Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
RaNeZhF>M 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Q"}s>]k3_ agreement for a settlement 授产协议
L3c*LL agreement for assignment 转让协议
WYO\'W agreement for sale 售卖协议；买卖协议
Og MI agreement for sale and purchase 买卖协议
+VOb agreement for the payment of interest 支付利息协议
*\q8BZ agreement for the repayment of money 还款协议
rg)h 5G agreement of reinsurance 再保险协议
AzjMv6N Agricultural Bank of China 中国农业银行
e- 6(F4 air passenger departure tax 飞机乘客离境税
$ KQ,}I Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Auac>')&Q airport tax 机场税
j#igu#MB* alcohol duty 酒精税
sR79
K1*j alienation 让与；让渡；转让
fM" :f|
G alimony 生活费；赡养费
I' A:J All Ordinaries Index [AOI] 所有普通股指数
yYX :huw all risks 全险；综合险
mxL;;- All Sales Record for Stock Market 《股票市场成交报告》
l2/ @<0P Allied Capital Resources Limited 新联财务有限公司
{j@+h%sF>+ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
(,tHL allocation letter 拨款信件
Phlk1*1n allocation of fund 分配款项；预留款项
Wo3'd|Y~i allocation of profit 利润分配；溢利分配
/djACA allocation warrant 拨款令
!R{em4 8D allotment 分配；配股
I#c(J allotment notice 股份配售通知；配股通知
3^ ~Zj95M allotment of shares 股份分配
I9/KM4& allowable 可获宽免；免税的
fI}c 71b` allowable business loss 可扣除的营业亏损
m/?h2McS allowable expenses 可扣税的支出
FO^24p allowance 免税额；津贴；备抵；准备金
a7 )@BzF# allowance for debts 债项的免税额
R0IF ' allowance for depreciation by wear and tear 耗损折旧免税额
M,G8*HI" allowance for funeral expenses 殡殓费的免税额
` ,-STIh) allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Oga1u allowance for repairs and outgoings 修葺及支出方面的免税额
, \>g allowance to debtor 给债务人的津贴
ua:9`+Dff alteration of capital 资本更改
1^sb T[%R alternate trustee 候补受托人
lk o3]A3 amalgamation 合并
ULu O0\W ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
8bGD ambit of charges 征税范围；收费范围
$Sw, hb amended valuation 经修订的估值
3N3*`?5c< American Commodities Exchange 美国商品交易所
kA,4$ 2_o American Express Bank Limited 美国运通银行
JP%RTGu American Stock Exchange 美国证券交易所
jrcc amortization 摊销
y4r2 }8fi amount due from banks 存放银行同业的款项
@Yarz1 amount due from banks abroad 存放海外银行同业的款项
`skH-lk, amount due from holding companies 控股公司欠款
%IU 4\ZY> amount due from local banks 存放本港银行同业的款项
5~yQ>h amount due to banks 银行同业的存款
d'q&Lq amount due to banks abroad 海外银行同业的存款
`\e'K56W6 amount due to holding companies 控股公司存款
w(#:PsMo< amount due to local banks 本港银行同业的存款
W
U0UG$o` amount due to outport banks 外埠银行同业的存款
0#]!#1utg amount for note issue 发行纸币的款额
0STk)> 3$- amount of bond 担保契据的款额
SZE `J:w amount of consideration 代价款额
oVreP amount of contribution 供款数额
e
sGlM q amount of indebtedness 负债款额
oFn4%S: amount of principal of the loan 贷款本金额
~D_ rZ& amount of rates chargeable 应征差饷数额
C\/b~HU amount of share capital 股本额
7_7xL(F/ amount of sums assured 承保款额
CQ jV!d0j amount of variation 变动幅度
`>y[wa>9r amount of vote 拨款数额
8(uw0~GO amount payable 应付款额
K)N)IZ1q amount receivable 应收款额
_-(z@ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
/O_0=MLp analysis 分析
+> ^[W~[2 ancillary risk 附属风险
xpz`))w annual account 周年帐目；周年帐目报表；年度决算；年结
*.,8,e8Vq annual accounting date 年结日期
E s :5yX ! annual allowance 每年免税额；年积金；年度津贴；年津
$Uy#/MX annual balance 年度余额
H! #5!m& annual disposable income 每年可动用收入
A` =]RJ annual estimates 周年预算
4a1BGNI%SW annual fee 年费
v$Dh.y annual general meeting 周年大会
T 77)Np annual growth rate 年增率；每年增长率
~6MMErSj annual long-term supplement 长期个案每年补助金
pj j}K annual pensionable emolument 可供计算退休金的年薪
R'r|E_ annual report 年报
R rxRa[{Z Annual Report on the Consumer Price Index 《消费物价指数年报》
^|r`"gOJ3 annual return 周年报表；周年申报表；每年报税表格
zQ=aey% Annual Return Rules 《周年报表规则》
t3 K>\ : annual review of consumer prices 每年消费物价回顾
2-P I JO annual roll-forward basis 逐年延展方式
c.\:peDk annual salary 年薪
uH= Gt^_ annual statement 年度报表；年度决算表
)'w]YIv9 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
@ljZ w ( annuitant 年金受益人
U:J /\- annuity 年金
<kROH0 + annuity contract 年金合约
D .
77WjwQ annuity on human life 人寿年金
F6~b#Jz&i antecedent debt 先前的债项
F61 +n!%8 ante-dated cheque 倒填日期支票
>[
@{$\?x: anticipated expenditure 预期开支
,,XS;X? anticipated net profit 预期纯利
QZWoKGd}+ anticipated revenue 预期收入
FV`3,NFk anti-inflation measure 反通货膨胀措施
+ Z )`inw anti-inflationary stance 反通货膨胀立场
C CC 4(v apparent deficit 表面赤字
y+l<vJu apparent financial solvency 表面偿债能力
ST#PMb'izn apparent partner 表面合伙人
h=:*7>} application for personal assessment 个人入息课税申请书
bL+sN"Km application of fund 资金应用
NuHL5C?To application to release as liquidator and to destruct the books of accounts and documents
LZbRQ"!!o 申请免除清盘人职务及毁灭帐簿与文件
gq =0L: appointed actuary 委任精算师
Ni&,g appointed auditor 委任核数师；委任审计师
So0`c,D appointed trustee 委任的受托人
_Wq7U1v` appointer 委任人
4;08n|C apportioned pro rata 按比例分摊
kg zwlKK apportionment 分配；分摊
C zK%x?~] Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
:u,2" ] apportionment formula 分摊方程式
-DA;KWYS apportionment of estate duty 遗产税的分摊
HW^{ ;'kH~ appraisal 估价；评估
(2n3exx appreciable growth 可观增长
o@Dk%LxP appreciable impact 显着影响
wHq('+{=&
appreciable increase 可观增长
r#ks>s appreciation 增值；升值
#d3[uF]OmW appreciation against other currencies 相对其他货币升值
A X/=}G appreciation of the exchange value of Hong Kong dollar 港元汇值上升
&mCs%l appreciation tax 增值税
(
?atGFgu appropriation 拨款；拨用；拨付
*4zoAs lU1 appropriation account 拨款帐目
h\Z3y AYd Appropriation Bill 拨款法案
hLu&lY appropriation-in-aid system 补助拨款办法
o,iS&U"TC approved assets 核准资产
AviT+^7E approved basket stock 认可一篮子证券
77)OW $G approved budget 核准预算
9t,aT!f approved charitable donation 认可慈善捐款
0^-z?Kb<} approved charitable institution 认可慈善机构
mm3zQ!2j. approved currency 核准货币；认可货币
=9# i<te approved estimates 核准预算
T]5U_AI@ approved estimates of expenditure 核准开支预算
O<gP)ZW~ approved overseas insurer 核准海外保险人
R h5@[cg% approved overseas trust company 核准海外信托公司
QSO5 z2 | approved pooled investment fund 核准汇集投资基金
i(dXA(p approved provident fund scheme 认可公积金计划
e&r+w! approved provision 核准拨款
CR} > approved redeemable share 核准可赎回股份
u0<d2Y approved regional stock 认可地区性证券
3 ATN?V@ approved retirement scheme 认可退休金计划
#u!y`le k approved subordinated loan 核准附属贷款
@Z"QA!OK~c arbitrage 套戥；套汇；套利
**"zDY*?W arbitrageur 套戥者；套汇者
LX&=uv%-^ arbitrary amount 临时款项
qg/Y;tGSx arrangement 措施；安排；协定
&Z#Vw.7U arrears 欠款
8Xt=eL/P arrears of pay 欠付薪酬
5<0Yh#_ arrears of revenue 逾期未收税款；逾期未收的帐项
/ n C$?w articles of association 组织章程；组织细则；组织章程细则
:/I={)5 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
pP=_@ 3 D ascertainment of profit 确定利润
+z{x 7 "Asia Clear" “亚洲结算系统”
." $= Asia Commercial Bank Ltd. 亚洲商业银行有限公司
T1Ln)CS?9 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
#l8K8GLuf Asian Development Fund [ADF] 亚洲发展基金
b@UF
PE5jy Asian dollar bond 亚洲美元债券
$\ =6."R5< Asian dollar market 亚洲美元市场
bYRQI=gW': Asian dollar rate 亚洲美元利率
B$iMU?B3 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
G5C#i7cpm Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Pj^k
pjV asked price 沽盘；喊价；索价；卖方报价
476M` gA assessable income 应评税入息
dW] Ej"W assessable loss 应评税亏损
zXA= se0U assessable profit 应评税利润
lUm}nsp=X assessable value 应评税值
J{v6DYhi assessed profit 估定利润
pw(*X,gj assessed value 经评估价值
Fp* & os assessment 评税；评定；估价；评税单
vM$#m1L ? assessment number 评税编号；估价编号
cfF-e93T assessment of additional tax 补加税评税
V3. vE, assessment of performance 业绩评估；实绩评价
60SenHKles Assessor 评税主任
lVO(9sl*i asset price bubbles 资产价格泡沫
*HfW(C $ asset-backed securities 具资产保证的证券
*AJezhR assets accretion 资产增值
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assets and liabilities 资产与负债
l"V8n BR` assets betterment statement 资产递增表；资产改进表
8wN U2yH+D assets lending 实物放款；有抵押贷款
ce-m )o/ assets of the company passing on the death 死者去世时转移的公司资产
Z2Y583 D assets pledged as security for liabilities 用作负债抵押的资产
Ib<5u assets portfolio 资产投资组合
~vvQz" assets price 资产价格
xHR+(( assets quality 资产质素
s`7
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7xa@wa?!L assets refinancing arrangement 资产再集资安排
+BTNm66Z assets securitization 资产证券化
4h0jX 9 assets situated outside Hong Kong 在香港以外地方的资产
2v;
7ohK assets stripping 削减资产；拆卖资产
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>i%%~ assets value 资产值
% /wP 2O< assignee 承让人
GqF.T #| assignment 转让；转让书；转让契
rSFXchD/ assignment of interest 权益转让
gx{~5&1 assignment of letters patent and trade mark 专利证书及商标转让
k kuQ"^<J assignment of property 物业转让；物业转让书
>@92K ]J assignment right 转让权
DqC }f# assignor 转让人
]idD&5gd associate 有联系的人；有关连人士；相联者；合伙人；联系人
A0 w `o Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
c$UpR"+ associate member 附属会员
hSf#;=9' associated body corporate 相联法人团体
>ehWjL`8 associated company 相联公司；联属公司
M%dl?9pbq associated corporation 相联法团
T"0)%k8lJ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
#p:jKAc3 公认会计师公会〔英国〕
.TrQ +k> Association of Futures Exchange Brokers 香港期货经纪协会
-X[8 soz Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Gxt<kz association of underwriters 承保人组织
Bjrv;)XH assumption of control 接管
H<}Fk9 assurance 担保；保险；转易；转易书
=D:R'0YH assurance of interest 权益的转易
x~ Esu}x7 at 19XX price 按一九ＸＸ年价格计算
!-}*jm p< at a discount 按赔价计算；按贴水价格计算；打折扣
^T
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9;WOqBD at call 通知付款；按通知
6}FDL B A at constant market price 按固定市价计算
.Yv.-A=ZIg at constant price 按固定价格计算
{~{s =c0 at cost 按成本计算
f0'Wq^^ at current market price 按当时市价计算；按现时市价计算
/xb F1@XtL at current price 按当时价格计算；按现时价格计算
sYW)h$p;D at factor cost 按要素成本计算；按生产要素成本计算
4Xho0lO& at money-of-the-day price 按付款当日价格计算
wjGjVTtHs at or better 按指定或较佳价位〔买卖指令〕
'C8=d(mR=m at par 按面值计算；平价
#?d#s19s at sight 见票即付
0GR9C%"] at the close 按收市盘
<("w'd} at the opening 按开市盘
m.g@S30 attestation 见证；见证条款
v pw&"?T at-the-money option 平价期权
"+ J wS attorney 受权人；受托代表人
$}c@S0%P" attornment 新拥有人承认书
UE;) mZ=l| attributable profit 可归属利润
sNpBTG@{l attributable share value 可归属股份价值
uNGxz*e Auckland Stock Exchange 奥克兰证券交易所
] ,aAzjZ auction 拍卖
x!Y@31!Dy auctioneer 拍卖商
@ tp7tB ; audit 审计；核数
8`?j*FV7kq Audit Commission 审计署
&1C9K> Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
7CN[Z9Y^} 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〕
ZUI\0qh+ audit review 帐目审查
QKkr~?sTO Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
8 =Lv 7G% audited account 审计帐目；经审计的帐目
sN) .Jo audited annual account 经审计的周年帐目
p5rRhu/|k3 audited balance sheet 经审计的资产负债表
4E(5Ccb auditor 核数师；核数主任；审计师
<R8Z[H:bV auditor's certificate 核数师证明书；审计师证明书
t'/;Z: auditor's report 核数师报告；审计师报告
( #"s!!b Aussie bond 澳元债券
DyTk<L austerity budget 紧缩预算
1^>g>bn_" Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
E"yf !* Australia All Ordinaries Index 澳洲所有普通股票指数
r/<J Y5 Australian Dollar [AUD] 澳元
"4AQpD Australian Options Market 澳大利亚期权市场
pNWp3+a' Australian Securities Commission 澳洲证券事务监察委员会
EQhV}9 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
T/6=A$4
# Australian Stock Exchange 澳大利亚证券交易所
0 e](N ` Austrian Schilling [ATS] 奥地利先令
dct#E CT authentication 认证；鉴证
E.bbIV6mQ authority to purchase 委托购买证；委购书
*/e5lRO\ authorization 认可；核准；授权；授权书
R51!j>[fqM authorization by direction 指示授权
N9|.D.#MF authorization by instruction 指令授权
Bx!` UdRn authorization by warrant 令状授权
ABDUp: authorization of unit trust 单位信托的认可
[1MEA; authorized agent 指定代理人
YU,:3{9, authorized capital 法定资本
* c
c+Fd authorized clerk 出市员
cY]Y8T) authorized dealer 认可交易商
?C2;:ol authorized financial institution 认可财务机构
j7+t@DqQ authorized fund 认可基金
vp9<.*h authorized fund house 获授权的基金公司；认可基金公司
_ 7.y4zQJ authorized institution 认可机构
5hK\YTU authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
LkB!:+v |B authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
GK%ovK authorized insurer 获授权保险人；获认可承保人
oA%[x authorized investment 特准投资项目
v('d H"Y authorized person 获授权人
W>nb9Isp authorized representative 获授权代表
gD =5M\ authorized share capital 法定股本
* v]UgP k automated quotation system 自动报价系统
{f3fc8(p Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
V gk,+l!4 自动交易系统〔香港期货交易所有限公司〕
wKbymmG automatic adjustment mechanism 自动调整机制
gI3rF= automatic adjustment system 自动调整系统
(32 nI?)a Automatic Clearing House 自动票据交换所
9?c ^~77 automatic exchange rates accumulation system 自动化汇率累集系统
5/ju
it Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
.)zISa*Xy automatic teller machine [ATM] 自动柜员机
c3t8yifQ autopay 自动转帐
_q4m7C< available assets 可用资产
='>UKy[= available fiscal reserve 现存财政储备
BF!zfX?n available profit 可用利润
+N@F,3yNa Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
[0#hgGO]P average 平均；平均数；海损
Lc?O K"[m average basic salary 平均基本薪金
Acv{XnB average consumer expenditure 平均消费开支；一般消费开支
tY=TY{ RY average cost 平均成本
{jf~?/< average cost of land production 增辟土地平均成本
jtY~- @* average daily turnover 平均每日成交额
r/2:O92E average daily wage rate 平均每日工资率
`0D1Nh"%k average expenditure pattern 平均开支模式
uJ\ Nga<? average growth rate 平均增长率
`%p6i|
_Q average net fixed assets 固定资产平均净值
Zx 1z
hc average of relatives 相对价格平均数
L|w-s4L average price 平均价格
_AbEQ\P{ average propensity to consume 平均消费倾向；一般消费倾向
#wiP{+%b average propensity to save 平均储蓄倾向；一般储蓄倾向
NvZ?e average rate 平均率
2GzpWV( average revenue 平均收入；平均收益
AMz=HN average stock 平均库存；平均存货
W9'jzP average yearly rent 平均年租
uJ[Vv4N%9 avoidance of double taxation 避免双重课税
xrnH= >.;m avoidance of tax 避税
