A:
= MJRQ V67 A share Ａ股；甲类股份
DB|w&tygq abatement of tax 减税；减扣免税额
lO9Ixhf~iu ABN AMRO Bank N.V. 荷兰银行
kDJq T above-the-line expenditure 线上项目支出；经常预算支出
w?3ww7yf` above-the-line receipt 线上项目收入；经常预算收入
Q<szH1- ABSA Asia Limited 南非联合亚洲有限公司
f"\klfrRI_ absolute change 绝对数值变更
+p _?ekV\ absolute expenditure 实际开支
82)=#ye_ P absolute guideline figure 绝对准则数字
{{bwmNv" absolute interest 绝对权益
* > 2FcoN; absolute order of discharge 绝对破产解除令
!:xE
X~ absolute profit margin 绝对利润幅度
"IpbR absolute value 实值；绝对值
z<P?p absolutely vested interest 绝对既得权益
" t O m absorbed cost 已吸收成本；已分摊成本
#CJ ET absorption 吸收；分摊；合并
IEM{? absorption rate 吸收率；摊配率；分摊率
YVHf -uP ACB Finance Limited 亚洲商业财务有限公司
| Wj=%Ol%o acceptable form of reciprocity 合理的互惠条件
u"T9w]Z\ acceptable rate 适当利率；适当汇率
'lEIwJ V$ acceptance agreement 承兑协议
iVVR$uzhH acceptance for honour 参加承兑
$\k)Y(& acceptor 承兑人；接受人；受票人
2u0B=0x acceptor for honour 参加承兑人
J pj[.Sq accident insurance 意外保险
qxyY2& Accident Insurance Association of Hong Kong 香港意外保险公会
jpXbFWgN
accident insurance scheme 意外保险计划
-=lL{oB1 accident year basis 意外年度基准
| " b|Q accommodation 通融；贷款
0.PG]K6 accommodation bill 通融票据；空头票据
]m &Ss accommodation party 汇票代发人
g rI#' x account balance 帐户余额；帐户结余
@qWClr{` account book 帐簿
7^@ 1cA=S account collected in advance 预收款项
Zy)iNNtn account current book 往来帐簿
!Dc;R+Ir0! account of after-acquired property 事后取得的财产报告
zLxuxf~4@ account of defaulter 拖欠帐目
C>-}BeY! account payable 应付帐款
>pol'= account payee only [A/C payee only] 只可转帐；存入收款人帐户
]f`UflMO8 account receivable 应收帐款
V'za,.d- account receivable report 应收帐款报表
"N EKz account statement 结单；帐单；会计财务报表
/r&4< @ account title 帐户名称；会计科目
.W9
*- accountant's report 会计师报告
8t7r^[T Accountant's Report Rules 会计师报告规则
bz,"TG[ accounting and auditing procedure 会计与审计程序；会计与核数程序
KB^GC5L> Accounting Arrangements 《会计安排》
hp7ni1V accounting basis 会计基础
"WPWMQ+ accounting by Official Receiver 破产管理署署长呈交的帐目
8{%&P%vf Accounting Circular 《会计通告》
%3= T7j accounting class 会计类别
juu"V]Q 1 accounting date 记帐日期；会计结算日期
Du-Q~I6 accounting for money 款项核算
?}uvpB1} Accounting Officer 会计主任
"cOBEhn%l accounting period 会计报告期；会计期
kA2)T,s74 accounting policy 会计政策；会计方针
3+ C;zDKa accounting practice 会计惯例
d;3f80Kd* accounting principle 会计准则
,WoB)V.{( accounting record 会计记录
:a=]<_*x accounting report 会计报告
c*(= Glzn Accounting Services Branch [Treasury] 会计事务部〔库务署〕
. 7Pp'-hK Accounting Society of China 中国会计学会
PKGqu,J, accounting statement 会计报表
e-xT.RnQ accounting system 会计制度；会计系统
a@ ? Bv accounting transaction 会计事项；帐务交易
6@d/k.3p accounting treatment 会计处理
v9gaRqi8 accounting year 会计年度
]N 1,"W} accretion 增值；添加
)"00fZL accrual 应计项目；应累算数目
b$*G&d5 accrual basis 应计制；权责发生制
F"tM ?V.| accrual basis accounting 应计制会计；权责发生制会计
S4E@w Li accrue 应累算；应计
'81R wp accrued benefit 应累算利益
OaByfo<S accrued charges 应计费用
gaU^l73 ,C accrued cumulative preference share dividend 应累算的累积优先股股息
S!iDPl~ accrued expenses 应累算费用
CWD
$\K G accrued interest payable 应付利息；应计未付利息
D{+D.4\ accrued interest receivable 应收利息；应计未收利息
kWbY&]ZO accrued right 累算权益
COH.`Tv{* accruing profit 应累算的利润
| >Pv2 accumulated fiscal reserve 累积财政储备
1bCS4fs^> accumulated profit 累积利润；滚存溢利
E
/ycPqD accumulated reserve 累积储备
k6;pi=sYNW accumulation of surplus income 累积收益盈余
zHW&i~ acquired assets 既得资产
LH~
t5 acquisition 收购；购置；取得
Ml_!)b acquisition cost 购置成本
X(]J \?n' acquisition expenses 购置费用
g(F2IpUm/ acquisition of 100% interest 收购全部股权
^w*vux|F acquisition of control 取得控制权
grDz7\i: acquisition of fixed assets 购置固定资产
n8&x=Z}Xs acquisition of shell “买壳”
wo U3WS0 acquisition price 收购价
z+?48 } act of God 天灾
HDhG1B"NL acting partner 执事合伙人
y8|}bd<Sr active market 买卖活跃的市场；交投畅旺的市场；旺市
[} %=& B active partner 积极参与的合伙人
(j}edRUnB active trading 交投活跃
=?h bi] actual circulation 实际流通
<yKyM#4X actual cost 实际成本
ve*6WDK,H actual expenditure 实际开支；实际支出
fp"GdkO#}i actual income 实际入息；实际收入；实际收益
DEenvS`,P actual market 现货市场
)Mw 3ZE92 actual price 现货价；实际价格
j)jt&Gg' actual profit 实际利润
J]&nZud` actual quotation 实盘；实际价位；实际报价
j<vU[J+gx~ actual year basis 按实际年度计算
/5:qS\Zl actuals 实货
mgBxcmv actuarial investigation 精算调查
'G3|PA7v actuarial principle 精算原则
=ZAR J4 0L actuarial report 精算师报告
p;vrPS Actuarial Society of Hong Kong 香港精算学会
jTok1k actuarial valuation 精算师估值
M3q7{w*bM actuary 精算师
'/F~vSQsR ad referendum agreement 暂定协议；有待覆核的协定
/oU$TaB>( ad valorem duty 从价税；按值征税
]Ai!G7s8P ad valorem duty system 从价税制
K`cy97 ad valorem fee 从价费
I8:G:s: ad valorem tariff 从价关税
~#JX
0J= additional allowance 额外免税额
S)A;!}RK6 additional amount for unexpired risk 未过期风险的额外款额
$K!6T additional assessable profit 补加应评税利润
d#HN '(2t additional assessment 补加评税
z%/<|`
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l8N5}!N additional commitment vote 额外承担拨款
9!v imu) additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
j!?bE3r~ additional dependent parent allowance 供养父母额外免税额
$b"Ex> additional provision 额外拨款
ev(E additional stamp duty 附加印花税
9h^TOZK) additional tax 补加税罚款；补加税款
(FNX>2Mv Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
<D( |}5qR adjudged bankrupt 被裁定破产
`qr.@0whP adjudicated bankrupt 裁定破产人
q62U+o9G adjudication fee 裁定费；评定印花税额手续费；评估契据费
a(+u"Kr
z adjudication of bankruptcy 裁定破产；宣告破产
; HjT adjudication of insolvency 裁定无力偿还债务
O:[@?l adjusted actual 经调整的实数；调整后的实数
#4?:4Im# adjusted current assets 经调整的流动资产；调整后的流动资产
m\J" P'= adjusted figure 经调整的数字；调整后的数额
=D?{d{JT adjusted liabilities 经调整的负债；调整后的负债
*|/kKvN adjusted loss 经调整的亏损；调整后的亏损
VDPq3`$+v{ 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
~bX ) %jC adjusted profit 经调整的利润；调整后的利润
G)y'ex k adjusted surplus 经调整的盈余额；调整后的盈余额
v 1Jg8L= adjusted value 经调整的价值；调整后的价值
8HH\wu$$e adjustment 调整；修订；理算〔保险〕
5?gZw;yiv% adjustment centre 调剂中心
I 6F $@ adjustment lag 调整过程的时间差距；调整时差
\W})Z72 adjustment mechanism 调整机制
%Wb$qpa adjustment of loss 亏损调整
t)*A# adjustment process 调整过程；调整程序
B7BikxUa adjustment range 调整幅度
kZvh<NFh_ administered exchange rate 受管制汇率
m ?D k(DJ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
82Nw 6om6i administration expenses 行政费用
!fG `xZ~ administration fee 手续费；行政费
B?<Z(d7 administration in bankruptcy 破产管理
sh 8(+hg administration order 遗产管理令
u&ozc administrator 管理人；遗产管理人
vpqMKyy administrator of the estate 遗产管理人
uB uwE 6 admission of debt 债项承认书
3` \) Qm admission of proof 接纳债权证明
( 0Z3Ksfj1 advance 放贷款项；垫付款项；预支款项；预付款项
H3" D$Nv advance account 暂支帐目；预付款帐户
jp QmKX advance compensation 预付补偿金
>d#6qXKAU advance from shareholder 股东垫款
dq$C COC^F advance pending reimbursement 预支以待日后付还
de?lO ;8 advanced economy 先进经济体系
h\$juIQa advancement 预付；预付财产
ZE>!]# , advances warrant 垫款令
;X2 (G advancing 贷出
0_5j( adverse balance 逆差
wa4(tM2 adverse exchange 逆汇
f: K`M W advertisement addressed to shareholders 在报章刊登的致股东通告
VNLggeX'U advice for collection 托收通知书
HFd>UdT% advice of drawing 提款通知书；汇票通知书
PyfOBse}r advice of payment 付款通知
K=C) .5=U Advisory Committee [Securities and Futures Commission]
lw"5p) aB 谘询委员会〔证券及期货事务监察委员会〕
iVGc\6+' Advisory Committee on Diversification 经济多元化谘询委员会
E8.xmTq affidavit 誓章；遗产申报誓章
Z<0+<tt affidavit of no receipt 述明无收款的誓章
mh8~w~/[ affiliate 联号；联营公司；附属公司
)C C rO affiliated company 附属公司；联号；联营公司
n/]$k4h affirmation [estate duty] 非宗教式宣誓〔遗产税〕
!56gJJ -r affordability 负担能力
)z#M_[zC> African Development Bank [AfDB] 非洲开发银行
tcxs%yWO1 after-acquired property 事后取得的财产
iy_\1jB0 after-hours dealing 市后交易
l6Q75i)eF after-tax profit 税后盈利；税后利润；税后溢利
5= .EngG agency agreement 代理协议
6|D,`dk3U agency expenses 代理机构的开支
/y"Y o agency fee 代理费
b(~
gQM Agency Law 《代理法》
;hLne0|)} agent 代理人；承销人
/ 8` S}g+ agent of company 公司代理人
cAE.I$T( agent's fee 代理人费；经纪费
21Bl Lz aggregate 总计；总数；总体数字
5CsJghTw aggregate amount 总款额；总额
6uijxia aggregate assets and liabilities 总体资产与负债
ep<2u
x aggregate at constant price 按固定价格计算的总体数字
R]Q4+ aggregate demand 总需求
e[@q {. aggregate gross position 总持仓量
q(yw,]h]{ aggregate limit 总限额
,1YnWy * aggregate of salaries tax 合计薪俸税
7^~pOFdH aggregate performance 总体表现；总体业绩
w^&TG3m1~ aggregate supply 总体供应
Tdr^~dcQ aggregate surplus 总盈余
RkJ\? aggregate total 整体总额
u= K ?K aggregate value 总值；合计价值
o " x& F aggregated basis 合计基准
w%1B_PyDg aggregated net chargeable income 合计应课税入息实额
] AGJPuX aggregation 合并计算；合计；总和
9 0[gXj aggregation of incomes of husband and wife 夫妇入息合并计算
1b'1vp aggregation of property 财产的总和
'* +]&~b agio 差价；贴水
K`@GN T& 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》
%&"_=Lc Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
m//(1hWv7 《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》
:!1B6Mc Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
>29eu^~nh 《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》
NdQXQa?, Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
[ JGa 3e 《香港政府和大韩民国政府关于相互促进和保护投资协定》
dxkXt k agreement for a settlement 授产协议
nFlj`k<]Y agreement for assignment 转让协议
C<6IiF[>% agreement for sale 售卖协议；买卖协议
`\&qk) ZP agreement for sale and purchase 买卖协议
flLC\ agreement for the payment of interest 支付利息协议
AO'B p5:Q agreement for the repayment of money 还款协议
O;:8mm%( agreement of reinsurance 再保险协议
H+; _fd Agricultural Bank of China 中国农业银行
#cQ[ vE)y air passenger departure tax 飞机乘客离境税
/s=TLPm Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
oS$ &jd airport tax 机场税
E<a~
`e alcohol duty 酒精税
m \4jiR_o alienation 让与；让渡；转让
{ >Y< ! alimony 生活费；赡养费
EG0NikT? All Ordinaries Index [AOI] 所有普通股指数
fZXJPy;n all risks 全险；综合险
{P(Z{9 u% All Sales Record for Stock Market 《股票市场成交报告》
9r7QE&. Allied Capital Resources Limited 新联财务有限公司
F#iLMO&Q all-items index [Consumer Price Index] 总指数〔消费物价指数〕
HF5a U:M allocation letter 拨款信件
Gz!72H allocation of fund 分配款项；预留款项
^$_a_ft# allocation of profit 利润分配；溢利分配
`ivr$b# allocation warrant 拨款令
P7 E}^y`e allotment 分配；配股
"aP>}5<h allotment notice 股份配售通知；配股通知
L"tj DAV allotment of shares 股份分配
bsPw Tp^ allowable 可获宽免；免税的
c?eV8h1G allowable business loss 可扣除的营业亏损
9GkG' allowable expenses 可扣税的支出
:M ix*NCf allowance 免税额；津贴；备抵；准备金
k KL^U allowance for debts 债项的免税额
(1(3:)@S6 allowance for depreciation by wear and tear 耗损折旧免税额
Tc\^=e^N? allowance for funeral expenses 殡殓费的免税额
` /]8C &u allowance for inflation 为通货膨胀而预留的款项；通胀准备金
$K ,rVTU allowance for repairs and outgoings 修葺及支出方面的免税额
*s?&)][ allowance to debtor 给债务人的津贴
E] t:_v alteration of capital 资本更改
h.4;-& alternate trustee 候补受托人
r em&F'x0V amalgamation 合并
Q_6./.GQ
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
z8>KY /c ambit of charges 征税范围；收费范围
?GD{}f33 amended valuation 经修订的估值
cPI # XPM= American Commodities Exchange 美国商品交易所
J}`K&DtM9 American Express Bank Limited 美国运通银行
@w6^*Z_hQ American Stock Exchange 美国证券交易所
@'R4zJ&+S amortization 摊销
6l [T Q amount due from banks 存放银行同业的款项
O`t ]# amount due from banks abroad 存放海外银行同业的款项
Lvv`_ amount due from holding companies 控股公司欠款
:'I mz amount due from local banks 存放本港银行同业的款项
;csAhkf:S amount due to banks 银行同业的存款
P!B\:B%4~] amount due to banks abroad 海外银行同业的存款
x}N+vK amount due to holding companies 控股公司存款
]v 94U b amount due to local banks 本港银行同业的存款
;-^WUf | amount due to outport banks 外埠银行同业的存款
cKF02?)TX amount for note issue 发行纸币的款额
^bL.|vB amount of bond 担保契据的款额
I^M3>}p amount of consideration 代价款额
s.C-II?e amount of contribution 供款数额
9Wx q amount of indebtedness 负债款额
og. dYs7W4 amount of principal of the loan 贷款本金额
8xg:ItJaA0 amount of rates chargeable 应征差饷数额
yn!LJT[~2 amount of share capital 股本额
)V)4N[?GC amount of sums assured 承保款额
.b N0! amount of variation 变动幅度
#hR}7K+@ amount of vote 拨款数额
wOHK
dQ' amount payable 应付款额
RJF1~9 amount receivable 应收款额
e#kPf 'gL Amsterdam Stock Exchange 阿姆斯特丹证券交易所
9 N=Dls analysis 分析
rI; e!EW ancillary risk 附属风险
a_QO) annual account 周年帐目；周年帐目报表；年度决算；年结
kfm8F8sxl annual accounting date 年结日期
R\0]\JEc annual allowance 每年免税额；年积金；年度津贴；年津
"M_X9n_ annual balance 年度余额
;13lu1 annual disposable income 每年可动用收入
oc\rQ? annual estimates 周年预算
|`qur5h` annual fee 年费
O+. V ,` O annual general meeting 周年大会
<&l3bL annual growth rate 年增率；每年增长率
\e'>$8%T annual long-term supplement 长期个案每年补助金
2l AuO!% annual pensionable emolument 可供计算退休金的年薪
"St, 4 b annual report 年报
MfeW| Annual Report on the Consumer Price Index 《消费物价指数年报》
E# e=<R annual return 周年报表；周年申报表；每年报税表格
rCYNdfdpp Annual Return Rules 《周年报表规则》
$vGl Z<3g annual review of consumer prices 每年消费物价回顾
KMoRMCT annual roll-forward basis 逐年延展方式
*|euC"5c annual salary 年薪
t4h05 i annual statement 年度报表；年度决算表
4 "l(rg Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
6],5X^*Y annuitant 年金受益人
6G@_!i*2F annuity 年金
z<^HohT annuity contract 年金合约
q G=`'%,m annuity on human life 人寿年金
^!pagt^ antecedent debt 先前的债项
d b.iMBki ante-dated cheque 倒填日期支票
d+2I+O03 anticipated expenditure 预期开支
w:M faN* anticipated net profit 预期纯利
QdC >fy anticipated revenue 预期收入
!WVF{L,/I anti-inflation measure 反通货膨胀措施
OWOj|j M anti-inflationary stance 反通货膨胀立场
a&XURyp apparent deficit 表面赤字
2&$ A x apparent financial solvency 表面偿债能力
N<N!i t apparent partner 表面合伙人
x :sTE u@ application for personal assessment 个人入息课税申请书
;zSh 9H application of fund 资金应用
$ZQP f application to release as liquidator and to destruct the books of accounts and documents
y m(r;mj! 申请免除清盘人职务及毁灭帐簿与文件
U 6.$F#n appointed actuary 委任精算师
*<Qn)Az appointed auditor 委任核数师；委任审计师
Fo;xA appointed trustee 委任的受托人
g&BF#)7C appointer 委任人
X`J~3s apportioned pro rata 按比例分摊
]dk~C?H apportionment 分配；分摊
x]y~KbdeB Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
1S.nqOfx apportionment formula 分摊方程式
"'6KQnpZ apportionment of estate duty 遗产税的分摊
#@y4/JS&2 appraisal 估价；评估
<k < appreciable growth 可观增长
nBGk %NM 8 appreciable impact 显着影响
G+\2Aj appreciable increase 可观增长
n!3_%K0!r& appreciation 增值；升值
c1MALgK~}\ appreciation against other currencies 相对其他货币升值
mjB%"w!S appreciation of the exchange value of Hong Kong dollar 港元汇值上升
pmQ9i A@= appreciation tax 增值税
A5?[j
QT0 appropriation 拨款；拨用；拨付
K-p 1v!IC appropriation account 拨款帐目
3( AgUq Appropriation Bill 拨款法案
zbi[r appropriation-in-aid system 补助拨款办法
)ALf!E%{ approved assets 核准资产
. D)'ZY approved basket stock 认可一篮子证券
iSI j ?. approved budget 核准预算
AX]lMe
approved charitable donation 认可慈善捐款
Xv=n+u o approved charitable institution 认可慈善机构
L6 hTz' approved currency 核准货币；认可货币
193Q approved estimates 核准预算
3}LTEsdM approved estimates of expenditure 核准开支预算
XQlK }AK approved overseas insurer 核准海外保险人
|*OS;FD5 approved overseas trust company 核准海外信托公司
J qjb@'i approved pooled investment fund 核准汇集投资基金
~{U~9v^v ( approved provident fund scheme 认可公积金计划
ur*1I/v approved provision 核准拨款
ic?6 p approved redeemable share 核准可赎回股份
3{]i| 1&j approved regional stock 认可地区性证券
Os?~ U/ approved retirement scheme 认可退休金计划
.xCO _7Rd approved subordinated loan 核准附属贷款
KcN EB_i arbitrage 套戥；套汇；套利
\f@PEiARG7 arbitrageur 套戥者；套汇者
3x 'BM AA+ arbitrary amount 临时款项
A*MlK " arrangement 措施；安排；协定
hD # Yz< arrears 欠款
+a"A svw2 arrears of pay 欠付薪酬
EvQN (_ arrears of revenue 逾期未收税款；逾期未收的帐项
n1.]5c3p articles of association 组织章程；组织细则；组织章程细则
3H@TvV/;f Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
duT2:~H2 ascertainment of profit 确定利润
3vNo D "Asia Clear" “亚洲结算系统”
&[qL l Asia Commercial Bank Ltd. 亚洲商业银行有限公司
CKNH/[ ZR, Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
rv:,Os_ Asian Development Fund [ADF] 亚洲发展基金
!Edc]rg7 Asian dollar bond 亚洲美元债券
jyLpe2 S Asian dollar market 亚洲美元市场
Ok2k;
+l Asian dollar rate 亚洲美元利率
ryN/sjQC Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
" 0K5
/9 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
)k <ON~x asked price 沽盘；喊价；索价；卖方报价
B.0(}@ assessable income 应评税入息
r? [PIf assessable loss 应评税亏损
rk G*0#k assessable profit 应评税利润
9't d}S assessable value 应评税值
)uZ<?bkQ assessed profit 估定利润
m:II<tv assessed value 经评估价值
@&mv4zz&W assessment 评税；评定；估价；评税单
|W`1#sP> assessment number 评税编号；估价编号
> L?/Ph %d assessment of additional tax 补加税评税
YeYFPi# assessment of performance 业绩评估；实绩评价
} oj$w?Ex Assessor 评税主任
^nF a'= asset price bubbles 资产价格泡沫
9V[ |_ asset-backed securities 具资产保证的证券
@H1 pPr assets accretion 资产增值
.nKyB'uV assets and liabilities 资产与负债
I zM =?,` assets betterment statement 资产递增表；资产改进表
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BrU q assets lending 实物放款；有抵押贷款
DJ[U^dWRn assets of the company passing on the death 死者去世时转移的公司资产
KX[_eO L assets pledged as security for liabilities 用作负债抵押的资产
nPR_:_^ assets portfolio 资产投资组合
#B;` T [ assets price 资产价格
b ]1Su L assets quality 资产质素
`c(,_o a{ assets realization 资产变现
2AzF@Pi^z assets refinancing arrangement 资产再集资安排
W>bhSK V% assets securitization 资产证券化
L8T T54fM assets situated outside Hong Kong 在香港以外地方的资产
c ^Rz?2x assets stripping 削减资产；拆卖资产
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\YL(j_e assets value 资产值
8/ZJkI assignee 承让人
^['% wA% assignment 转让；转让书；转让契
? R;5ErZ assignment of interest 权益转让
B`iQN7fd assignment of letters patent and trade mark 专利证书及商标转让
{jJU S> assignment of property 物业转让；物业转让书
{~[H"h537t assignment right 转让权
IP-CN assignor 转让人
3E y#? associate 有联系的人；有关连人士；相联者；合伙人；联系人
?b^VEp.;} Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
m/cbRuPWgP associate member 附属会员
{KdC5 1"Nv associated body corporate 相联法人团体
h c`9Y associated company 相联公司；联属公司
-Z4J?b associated corporation 相联法团
f(|qE( Association of Chartered Certified Accountants [ACCA] [United Kingdom]
DTl M} 公认会计师公会〔英国〕
nxA]EFS Association of Futures Exchange Brokers 香港期货经纪协会
~; Ss)d Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Kg~<h B6 association of underwriters 承保人组织
s~IOc%3 assumption of control 接管
bxqXFy/I assurance 担保；保险；转易；转易书
"z=A=~~<{ assurance of interest 权益的转易
Iwize,J~X at 19XX price 按一九ＸＸ年价格计算
HC ?yodp^ at a discount 按赔价计算；按贴水价格计算；打折扣
NA]7qb%%< at a premium 按溢价计算；按升水价格计算
DN&ZRA at call 通知付款；按通知
]Qkto 4DQ5 at constant market price 按固定市价计算
gt';_ at constant price 按固定价格计算
7$8z}2 at cost 按成本计算
yodJ GGAzk at current market price 按当时市价计算；按现时市价计算
eW1$;.^ at current price 按当时价格计算；按现时价格计算
NQ'^ z at factor cost 按要素成本计算；按生产要素成本计算
- EF(J at money-of-the-day price 按付款当日价格计算
3wX{U8mrg at or better 按指定或较佳价位〔买卖指令〕
n AoGG0$5 at par 按面值计算；平价
^ B=x-G. at sight 见票即付
c^6v7wT5 at the close 按收市盘
&o WWc$ at the opening 按开市盘
6@]Xwq attestation 见证；见证条款
|n}W^}S5 at-the-money option 平价期权
fh b &_ T attorney 受权人；受托代表人
awHfd5nRS attornment 新拥有人承认书
^t*+hFEI attributable profit 可归属利润
X']>b attributable share value 可归属股份价值
Ke&lGf"5 Auckland Stock Exchange 奥克兰证券交易所
^R,5T}J. auction 拍卖
,b-wo auctioneer 拍卖商
x/[i &Gkv audit 审计；核数
5caYA&R Audit Commission 审计署
p8 7s99 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
^W_}Gd<-#Y 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〕
q&<#)#+ audit review 帐目审查
0s$g[Fw<. Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
R`76Ae`R8 audited account 审计帐目；经审计的帐目
{ )'D<:T audited annual account 经审计的周年帐目
j72cSRv audited balance sheet 经审计的资产负债表
F} H!vh[ auditor 核数师；核数主任；审计师
~9kvC&/{[ auditor's certificate 核数师证明书；审计师证明书
y z9`1R2c auditor's report 核数师报告；审计师报告
6 KnD(im Aussie bond 澳元债券
7@fd[ austerity budget 紧缩预算
>, 234ab=d Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
B
0 K2Uw Australia All Ordinaries Index 澳洲所有普通股票指数
:`:<JA3, Australian Dollar [AUD] 澳元
?9H7Twi+T Australian Options Market 澳大利亚期权市场
7/PHg)&
Australian Securities Commission 澳洲证券事务监察委员会
O.& 6J/ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
7 z<!2 Australian Stock Exchange 澳大利亚证券交易所
Pu/0< Orp7 Austrian Schilling [ATS] 奥地利先令
2O<S ig= authentication 认证；鉴证
tborRi ) authority to purchase 委托购买证；委购书
Mky$#SI11 authorization 认可；核准；授权；授权书
~q4DePVE authorization by direction 指示授权
p\+#`] Q7} authorization by instruction 指令授权
_q6+ ] authorization by warrant 令状授权
7 aD I6G authorization of unit trust 单位信托的认可
oq8~PTw authorized agent 指定代理人
^} /YGAA authorized capital 法定资本
1G .+)*:3 authorized clerk 出市员
Vq9hAD|k authorized dealer 认可交易商
;2L=WR% authorized financial institution 认可财务机构
82O`<Ci authorized fund 认可基金
Gk[P-%%b / authorized fund house 获授权的基金公司；认可基金公司
Kw!`u^> authorized institution 认可机构
JGj_{|=: authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
m+OR W"o authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
ei\X/Z*q%P authorized insurer 获授权保险人；获认可承保人
B{)Du
:) authorized investment 特准投资项目
*zX<`E authorized person 获授权人
zE<vFP-1v authorized representative 获授权代表
yA%[ u.{ authorized share capital 法定股本
_x UhDu % automated quotation system 自动报价系统
De>pIN;B> Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
(]7@0d88 自动交易系统〔香港期货交易所有限公司〕
Ae ue:u> automatic adjustment mechanism 自动调整机制
*
+OAc `8 automatic adjustment system 自动调整系统
& RROra Automatic Clearing House 自动票据交换所
}Ecm automatic exchange rates accumulation system 自动化汇率累集系统
Y Nq<%i!> Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
,pL esbI automatic teller machine [ATM] 自动柜员机
q8kt_&I j autopay 自动转帐
_ORW'(:Z available assets 可用资产
R`1$z8$ available fiscal reserve 现存财政储备
t:M>&r:BL available profit 可用利润
nF=Ig-NX^ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
A=XM(2{aN average 平均；平均数；海损
zcxG%? Q average basic salary 平均基本薪金
Ym F`7W average consumer expenditure 平均消费开支；一般消费开支
o,aI<5" average cost 平均成本
HH+rib'u average cost of land production 增辟土地平均成本
@kqy!5)K average daily turnover 平均每日成交额
^' [ | average daily wage rate 平均每日工资率
JRodYXjE average expenditure pattern 平均开支模式
I gFz[)
average growth rate 平均增长率
{|rwI Re average net fixed assets 固定资产平均净值
ZT^PL3j+ average of relatives 相对价格平均数
*-P@|eg average price 平均价格
2l\Oufer" average propensity to consume 平均消费倾向；一般消费倾向
>Zr /U!W*? average propensity to save 平均储蓄倾向；一般储蓄倾向
.S5&M NE average rate 平均率
0j_!)B average revenue 平均收入；平均收益
D~mGv1t"
average stock 平均库存；平均存货
~+T~}S average yearly rent 平均年租
}'@*Ol j avoidance of double taxation 避免双重课税
OKf/ [hyu avoidance of tax 避税
