A:
bTp2)a^G A share Ａ股；甲类股份
L#q9_-(# abatement of tax 减税；减扣免税额
$:
m87cR~ ABN AMRO Bank N.V. 荷兰银行
y$V)^-U>fw above-the-line expenditure 线上项目支出；经常预算支出
/Py> HzRE: above-the-line receipt 线上项目收入；经常预算收入
.|`=mx ABSA Asia Limited 南非联合亚洲有限公司
>=:T
ZU absolute change 绝对数值变更
QF/u^|f absolute expenditure 实际开支
Z1&GtM absolute guideline figure 绝对准则数字
[Fj+p4*N absolute interest 绝对权益
9|A -oS absolute order of discharge 绝对破产解除令
& ntP~!w absolute profit margin 绝对利润幅度
|
8Egw-f absolute value 实值；绝对值
bR z^= absolutely vested interest 绝对既得权益
RXS | -_$ absorbed cost 已吸收成本；已分摊成本
&dDI*v+ absorption 吸收；分摊；合并
_Ge ^
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5=h'!|iY ACB Finance Limited 亚洲商业财务有限公司
1$D`Z/N"A acceptable form of reciprocity 合理的互惠条件
;s. 5\YZ"k acceptable rate 适当利率；适当汇率
|aAWW d5 acceptance agreement 承兑协议
=C>`}%XT} acceptance for honour 参加承兑
zQ %z "tQ acceptor 承兑人；接受人；受票人
U3+ _'" acceptor for honour 参加承兑人
'Mx K}9 accident insurance 意外保险
UAXF64w{ Accident Insurance Association of Hong Kong 香港意外保险公会
`p d accident insurance scheme 意外保险计划
GKujDx+h accident year basis 意外年度基准
jl-Aos"/ accommodation 通融；贷款
JBEgiQ/ accommodation bill 通融票据；空头票据
W%9K5(e accommodation party 汇票代发人
zo7XmUI 3P account balance 帐户余额；帐户结余
mQ60@_"Y=, account book 帐簿
K#f`_ SCW account collected in advance 预收款项
u$=ogp =0 account current book 往来帐簿
w*xUuwi account of after-acquired property 事后取得的财产报告
}-q `&1!t account of defaulter 拖欠帐目
'}pgUh_ account payable 应付帐款
'
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iVi3 :7* account receivable 应收帐款
Pn'(8bRm account receivable report 应收帐款报表
(GcKaUg8* account statement 结单；帐单；会计财务报表
ml33qXW: account title 帐户名称；会计科目
^&';\O@) accountant's report 会计师报告
;.Oh 88|k Accountant's Report Rules 会计师报告规则
Xtu`5p_Qv accounting and auditing procedure 会计与审计程序；会计与核数程序
tGO[A#9a Accounting Arrangements 《会计安排》
H"q`k5R accounting basis 会计基础
n &\'H m accounting by Official Receiver 破产管理署署长呈交的帐目
J6(
RlHS; Accounting Circular 《会计通告》
+ > WC^s accounting class 会计类别
qz=#;&ZU accounting date 记帐日期；会计结算日期
<r +!hJ[s' accounting for money 款项核算
,*nZf| Accounting Officer 会计主任
g
y e(/N+I accounting period 会计报告期；会计期
<.=#EV^i accounting policy 会计政策；会计方针
QTj ftcu accounting practice 会计惯例
<V:<x accounting principle 会计准则
x\J;ZiWwW accounting record 会计记录
qM1)3.)[: accounting report 会计报告
ZkB6bji Accounting Services Branch [Treasury] 会计事务部〔库务署〕
zdjM%l); Accounting Society of China 中国会计学会
{~p7*j^0 accounting statement 会计报表
"?e H=! accounting system 会计制度；会计系统
cR=94i=t accounting transaction 会计事项；帐务交易
= yTa,PY accounting treatment 会计处理
`zzKD2y accounting year 会计年度
FSU%?PxO accretion 增值；添加
0ve` accrual 应计项目；应累算数目
a ?,[w'7FU accrual basis 应计制；权责发生制
Y=:KM~2hv accrual basis accounting 应计制会计；权责发生制会计
o!=l B fI accrue 应累算；应计
/y9J) lx accrued benefit 应累算利益
i2FD1*=/? accrued charges 应计费用
j.; accrued cumulative preference share dividend 应累算的累积优先股股息
fZ6 fV=HEF accrued expenses 应累算费用
.mT#%ex accrued interest payable 应付利息；应计未付利息
txml* /zL accrued interest receivable 应收利息；应计未收利息
x>^ 3]m accrued right 累算权益
&vFq e,Z accruing profit 应累算的利润
Kl aZZJ accumulated fiscal reserve 累积财政储备
j
FPU
zB" accumulated profit 累积利润；滚存溢利
<K,%
y(] accumulated reserve 累积储备
O@r.> accumulation of surplus income 累积收益盈余
ckf<N9 acquired assets 既得资产
RrO0uadmn acquisition 收购；购置；取得
Q$3\ /mz acquisition cost 购置成本
oEQ{m5O9 acquisition expenses 购置费用
y^d[( c acquisition of 100% interest 收购全部股权
KM/U?`6>: acquisition of control 取得控制权
.L^pMU+!^ acquisition of fixed assets 购置固定资产
bCA2ik acquisition of shell “买壳”
Xb= 2/\}|f acquisition price 收购价
Tf#2"(! act of God 天灾
mWli}j# acting partner 执事合伙人
~&DB!6* active market 买卖活跃的市场；交投畅旺的市场；旺市
a/QtJwIV active partner 积极参与的合伙人
/UpD$,T|^| active trading 交投活跃
3`fJzS% O actual circulation 实际流通
+HOCVqx actual cost 实际成本
: WK"-v actual expenditure 实际开支；实际支出
_(oP{w gB actual income 实际入息；实际收入；实际收益
mvHh"NJ actual market 现货市场
:Su #xI actual price 现货价；实际价格
P.LuF(?$ actual profit 实际利润
g5tjj. actual quotation 实盘；实际价位；实际报价
lh\ ICN\O actual year basis 按实际年度计算
G`]v_`> actuals 实货
x)dd Rq
l actuarial investigation 精算调查
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D6` actuarial principle 精算原则
la\zaKC;> actuarial report 精算师报告
$hjP}- oUX Actuarial Society of Hong Kong 香港精算学会
M&qh]v g C actuarial valuation 精算师估值
= My}{n[ actuary 精算师
&Y54QE". ad referendum agreement 暂定协议；有待覆核的协定
PPoI>J ad valorem duty 从价税；按值征税
G$;]
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*xE"8pN/ ad valorem fee 从价费
c= A(o ad valorem tariff 从价关税
9Fy\t{ks additional allowance 额外免税额
""1#bs{ n additional amount for unexpired risk 未过期风险的额外款额
-?< Ww{ additional assessable profit 补加应评税利润
hWD ! additional assessment 补加评税
1R=)17' O additional commitment 额外承担
U1 ,~bO9 additional commitment vote 额外承担拨款
0?lp/|K additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
m~)Fr8Wh6 additional dependent parent allowance 供养父母额外免税额
bZNIxkc[Dh additional provision 额外拨款
jWH{;V&ZV additional stamp duty 附加印花税
OUEI~b1 additional tax 补加税罚款；补加税款
E?3 0J3 S Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
1Pk mg%+ adjudged bankrupt 被裁定破产
iNod< /+"K adjudicated bankrupt 裁定破产人
r0\ cc6 adjudication fee 裁定费；评定印花税额手续费；评估契据费
?EI'^xg adjudication of bankruptcy 裁定破产；宣告破产
lLu ID adjudication of insolvency 裁定无力偿还债务
de> ?*%< adjusted actual 经调整的实数；调整后的实数
hLb;5u&!kW adjusted current assets 经调整的流动资产；调整后的流动资产
(jU/Wj!q adjusted figure 经调整的数字；调整后的数额
#ZG3|#Q=L adjusted liabilities 经调整的负债；调整后的负债
<y@,3DD3A9 adjusted loss 经调整的亏损；调整后的亏损
p91`<>Iw 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
#yW.o'S + adjusted profit 经调整的利润；调整后的利润
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qW~;9 adjusted surplus 经调整的盈余额；调整后的盈余额
ZCy`2Fir adjusted value 经调整的价值；调整后的价值
3@^MvoC adjustment 调整；修订；理算〔保险〕
+kj zn]} f adjustment centre 调剂中心
]g{hhP3> adjustment lag 调整过程的时间差距；调整时差
}JRP,YNh adjustment mechanism 调整机制
eeuZUf+~] adjustment of loss 亏损调整
:GU,EDps adjustment process 调整过程；调整程序
Q)09]hP[Xj adjustment range 调整幅度
j*u XB^ 4 administered exchange rate 受管制汇率
Z?m
-&% Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
ipG5l administration expenses 行政费用
*)limqe3"$ administration fee 手续费；行政费
?h/ x Al administration in bankruptcy 破产管理
1 6 "#i administration order 遗产管理令
3`8dii administrator 管理人；遗产管理人
yiiyqL*E administrator of the estate 遗产管理人
Ne3R.g9;Z admission of debt 债项承认书
7#QLtU admission of proof 接纳债权证明
OnZF6yfN=3 advance 放贷款项；垫付款项；预支款项；预付款项
b,nn&B5@{ advance account 暂支帐目；预付款帐户
q5Fs )B advance compensation 预付补偿金
YiD-F7hf.* advance from shareholder 股东垫款
)|v^9 advance pending reimbursement 预支以待日后付还
8 RVS)D'' advanced economy 先进经济体系
L2KG0i`+ advancement 预付；预付财产
- x{dc7y2 advances warrant 垫款令
`/z_rqJ0CL advancing 贷出
k@#5$Ejc2 adverse balance 逆差
E E+`i % adverse exchange 逆汇
UQ/qBbn advertisement addressed to shareholders 在报章刊登的致股东通告
6SE6AL<b advice for collection 托收通知书
$:Rn; advice of drawing 提款通知书；汇票通知书
/\ytr%7 ,' advice of payment 付款通知
&~RR&MdZ2 Advisory Committee [Securities and Futures Commission]
m23+kj)+VY 谘询委员会〔证券及期货事务监察委员会〕
(=1)y'. Advisory Committee on Diversification 经济多元化谘询委员会
U 4Z[!s$ affidavit 誓章；遗产申报誓章
g%ubvu2t] affidavit of no receipt 述明无收款的誓章
Ab/j (xr= affiliate 联号；联营公司；附属公司
[`d$X^<y; affiliated company 附属公司；联号；联营公司
p8Iw!HE affirmation [estate duty] 非宗教式宣誓〔遗产税〕
7_-w_"X affordability 负担能力
3P1&; African Development Bank [AfDB] 非洲开发银行
~
|6dH after-acquired property 事后取得的财产
P`
#QGZ> after-hours dealing 市后交易
[r(Qs| after-tax profit 税后盈利；税后利润；税后溢利
r#A_RZ2~@ agency agreement 代理协议
#? d Uv# agency expenses 代理机构的开支
z"lqrSJ:
agency fee 代理费
|'tW = Agency Law 《代理法》
@5WgqB agent 代理人；承销人
L'l F/qe^ agent of company 公司代理人
#/|75
4]] agent's fee 代理人费；经纪费
zrs<#8!Y_! aggregate 总计；总数；总体数字
(:5G#?6, aggregate amount 总款额；总额
9qKzS<"h aggregate assets and liabilities 总体资产与负债
Y$g}XN*)E aggregate at constant price 按固定价格计算的总体数字
`-_N@E1'> aggregate demand 总需求
s2FngAM;f aggregate gross position 总持仓量
` @ 8`qXg aggregate limit 总限额
X APYpBgm aggregate of salaries tax 合计薪俸税
hrbo:8SL aggregate performance 总体表现；总体业绩
Ow3P-UzU3 aggregate supply 总体供应
UfO7+_2 aggregate surplus 总盈余
<\" .L aggregate total 整体总额
(z G.aaz*C aggregate value 总值；合计价值
SVagT'BB aggregated basis 合计基准
H6gU?9% aggregated net chargeable income 合计应课税入息实额
. V$ps-t aggregation 合并计算；合计；总和
~]BMrg n aggregation of incomes of husband and wife 夫妇入息合并计算
Bn?:w\%Ue aggregation of property 财产的总和
YzAFC11, agio 差价；贴水
%r;w;`/hA 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》
?vgH"W~3> Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
G/ vC~6x 《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》
m#f{]+6U
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
z% 1{ 《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》
-I":Z2.fR Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
C9qJP^F 《香港政府和大韩民国政府关于相互促进和保护投资协定》
4 ,G w#@ agreement for a settlement 授产协议
|E TiLR=& agreement for assignment 转让协议
ubYG agreement for sale 售卖协议；买卖协议
'xnnLCm. agreement for sale and purchase 买卖协议
N
L'R\R agreement for the payment of interest 支付利息协议
HRB[GP+ agreement for the repayment of money 还款协议
Rrg8{DZhv agreement of reinsurance 再保险协议
*f5l=lDOB Agricultural Bank of China 中国农业银行
iEIg: air passenger departure tax 飞机乘客离境税
>`'O7 .R Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
e}0:"R%E airport tax 机场税
at6149B\) alcohol duty 酒精税
]"F5;p; y alienation 让与；让渡；转让
/qU>5; alimony 生活费；赡养费
1zftrX~v!X All Ordinaries Index [AOI] 所有普通股指数
~9=aT1S| all risks 全险；综合险
5l DFp9 All Sales Record for Stock Market 《股票市场成交报告》
]XeO0Y Allied Capital Resources Limited 新联财务有限公司
x0Yse:RE^ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
S [,8TErz allocation letter 拨款信件
|.P/:e9 allocation of fund 分配款项；预留款项
Fl3#D7K allocation of profit 利润分配；溢利分配
}CDk9 Xk allocation warrant 拨款令
W 0XF ~ allotment 分配；配股
Q7gY3flg allotment notice 股份配售通知；配股通知
9!U@"~yB allotment of shares 股份分配
8i}<
k$S allowable 可获宽免；免税的
G X&b;N allowable business loss 可扣除的营业亏损
p 'n4)I2# allowable expenses 可扣税的支出
4v'A\~ZU allowance 免税额；津贴；备抵；准备金
^V3v{ >D> allowance for debts 债项的免税额
ceT&Y{T allowance for depreciation by wear and tear 耗损折旧免税额
d2S~)/@S allowance for funeral expenses 殡殓费的免税额
K93p"nHN allowance for inflation 为通货膨胀而预留的款项；通胀准备金
]"~51HQZ allowance for repairs and outgoings 修葺及支出方面的免税额
X"q!Y#) allowance to debtor 给债务人的津贴
w$|l{VI alteration of capital 资本更改
bU54-3Ox* alternate trustee 候补受托人
N ]N4^A' amalgamation 合并
!k&Q 5s: ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
@}s$]i$|- ambit of charges 征税范围；收费范围
7v7G[n amended valuation 经修订的估值
_:`!DIz~9} American Commodities Exchange 美国商品交易所
}fR,5|~X American Express Bank Limited 美国运通银行
p?X02
>yA American Stock Exchange 美国证券交易所
a l&(-#1 amortization 摊销
QHt4",Ij amount due from banks 存放银行同业的款项
`^9(Ot $ amount due from banks abroad 存放海外银行同业的款项
ILwn&[A0 amount due from holding companies 控股公司欠款
otJ!UfpR8 amount due from local banks 存放本港银行同业的款项
a j\nrD1 amount due to banks 银行同业的存款
=~KsS }`1, amount due to banks abroad 海外银行同业的存款
^pnG0( 9 amount due to holding companies 控股公司存款
Avlz=k1* amount due to local banks 本港银行同业的存款
wnLi2k/Dt< amount due to outport banks 外埠银行同业的存款
m-/j1GZ* amount for note issue 发行纸币的款额
qTQ!jN amount of bond 担保契据的款额
r\`+R" amount of consideration 代价款额
_7T@5\b :; amount of contribution 供款数额
H ?M/mGP amount of indebtedness 负债款额
$ (=~r`O+1 amount of principal of the loan 贷款本金额
}!>=|1 fY amount of rates chargeable 应征差饷数额
5S{7En~zUE amount of share capital 股本额
X" fh @. amount of sums assured 承保款额
o>/O++7R a amount of variation 变动幅度
CjIu[S1% amount of vote 拨款数额
]rN5Ao}2 amount payable 应付款额
`Y=WMNy amount receivable 应收款额
*i{Y 9f8 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
&w 8)* T analysis 分析
clw% B ancillary risk 附属风险
'R<&d}@P*# annual account 周年帐目；周年帐目报表；年度决算；年结
(b,[C\RBF annual accounting date 年结日期
_ee
dBpV annual allowance 每年免税额；年积金；年度津贴；年津
$_H` annual balance 年度余额
4 1a. #o annual disposable income 每年可动用收入
eM7Bc4V annual estimates 周年预算
`#- P[q<v- annual fee 年费
sbj(|1,ac annual general meeting 周年大会
CzCQFqXI annual growth rate 年增率；每年增长率
xVL5'y1g B annual long-term supplement 长期个案每年补助金
=q y=-j] annual pensionable emolument 可供计算退休金的年薪
4_ v]O annual report 年报
YwY74w: Annual Report on the Consumer Price Index 《消费物价指数年报》
C: 8_m1Y{ annual return 周年报表；周年申报表；每年报税表格
:, b
iyJt Annual Return Rules 《周年报表规则》
{gNV[45 annual review of consumer prices 每年消费物价回顾
r|e-<t4.9L annual roll-forward basis 逐年延展方式
D]a <4a 18 annual salary 年薪
!\8 ;d8 annual statement 年度报表；年度决算表
qn1255fB Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
73#x| lY annuitant 年金受益人
38DT2<qC annuity 年金
0$+fkDf annuity contract 年金合约
z@Q@^
&0Mr annuity on human life 人寿年金
5 < wnva antecedent debt 先前的债项
mI*[>#q> ante-dated cheque 倒填日期支票
+ISz ?~8 anticipated expenditure 预期开支
h7*W *Bd anticipated net profit 预期纯利
OA/WtQ5 anticipated revenue 预期收入
|tR
OL 9b anti-inflation measure 反通货膨胀措施
$D
v\
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r_e7a6 apparent deficit 表面赤字
=0;}K@(J apparent financial solvency 表面偿债能力
uEyH2QO apparent partner 表面合伙人
gBh;=vOD application for personal assessment 个人入息课税申请书
km^^T_ M/ application of fund 资金应用
Ofm%:}LV application to release as liquidator and to destruct the books of accounts and documents
n+lOb 申请免除清盘人职务及毁灭帐簿与文件
VvFC -r,=G appointed actuary 委任精算师
l\M_-:I+4 appointed auditor 委任核数师；委任审计师
z@|GC_L appointed trustee 委任的受托人
joKIrS0y appointer 委任人
Uw,2}yR apportioned pro rata 按比例分摊
53-v|'9' apportionment 分配；分摊
;z M*bWh9 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
1&; QyTN apportionment formula 分摊方程式
-[ U1]R apportionment of estate duty 遗产税的分摊
{~|OE -X][ appraisal 估价；评估
x8\A<(G_M= appreciable growth 可观增长
PHA-9\jC{ appreciable impact 显着影响
?pgG,=? appreciable increase 可观增长
w.,Q1\*rPp appreciation 增值；升值
+aF}oA&X[ appreciation against other currencies 相对其他货币升值
oAWzYu(v appreciation of the exchange value of Hong Kong dollar 港元汇值上升
O=SkAsim appreciation tax 增值税
w C `+ appropriation 拨款；拨用；拨付
/ kt2c [9 appropriation account 拨款帐目
`(A5f71MfM Appropriation Bill 拨款法案
PP:(EN1 appropriation-in-aid system 补助拨款办法
X#3 et' approved assets 核准资产
uVzFsgB p approved basket stock 认可一篮子证券
h~{aG o approved budget 核准预算
N]KxAttt approved charitable donation 认可慈善捐款
OGl$W>w1 approved charitable institution 认可慈善机构
'13ZX: approved currency 核准货币；认可货币
) ri}nL. approved estimates 核准预算
[7_56\G4 approved estimates of expenditure 核准开支预算
|#6QThK approved overseas insurer 核准海外保险人
upj]6f"( approved overseas trust company 核准海外信托公司
.h0b~nI>> approved pooled investment fund 核准汇集投资基金
&>e-(4Xu approved provident fund scheme 认可公积金计划
[m Eql ,x3 approved provision 核准拨款
U=hlu approved redeemable share 核准可赎回股份
% IC73? approved regional stock 认可地区性证券
=+ t^ f approved retirement scheme 认可退休金计划
E0 `Lg
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dl hdsj: arbitrage 套戥；套汇；套利
K'K2X-E arbitrageur 套戥者；套汇者
6[ OzU2nB arbitrary amount 临时款项
rx (2yf arrangement 措施；安排；协定
N3u((y/ arrears 欠款
"\0v,!@ arrears of pay 欠付薪酬
6JKqn~0K k arrears of revenue 逾期未收税款；逾期未收的帐项
PJ cwH6m articles of association 组织章程；组织细则；组织章程细则
G$ _yy : Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Y&/ ]O$< ascertainment of profit 确定利润
%Y!Yvw^&P( "Asia Clear" “亚洲结算系统”
/d v<qp Asia Commercial Bank Ltd. 亚洲商业银行有限公司
f!O{%ev Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
+ }f9 Asian Development Fund [ADF] 亚洲发展基金
F(t=!k,4\ Asian dollar bond 亚洲美元债券
?c0xRO% y Asian dollar market 亚洲美元市场
A:7k+4 Asian dollar rate 亚洲美元利率
JK.ZdY% Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
3;% 5Yu Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
^ bEc6`eE asked price 沽盘；喊价；索价；卖方报价
L%>n>w assessable income 应评税入息
R(n^)^? assessable loss 应评税亏损
E ;<l(.Ar assessable profit 应评税利润
o x+ 3U assessable value 应评税值
>y Y'7Ey assessed profit 估定利润
gi 0W;q assessed value 经评估价值
)T;?^kho assessment 评税；评定；估价；评税单
$ 95h2oXt assessment number 评税编号；估价编号
UI>Y0O assessment of additional tax 补加税评税
=XXZ? P assessment of performance 业绩评估；实绩评价
sZW^ !z Assessor 评税主任
h6} lpd asset price bubbles 资产价格泡沫
pZtu&R%GU asset-backed securities 具资产保证的证券
dnj}AVfQx assets accretion 资产增值
hs}8xl assets and liabilities 资产与负债
l x,"EOP assets betterment statement 资产递增表；资产改进表
fu90]upz~ assets lending 实物放款；有抵押贷款
^h{)Gf,+\ assets of the company passing on the death 死者去世时转移的公司资产
q$aaA`E% assets pledged as security for liabilities 用作负债抵押的资产
4wrk2x[ assets portfolio 资产投资组合
XoA+MuDzpo assets price 资产价格
,=l7: n assets quality 资产质素
tU_y 6 assets realization 资产变现
2(/g} assets refinancing arrangement 资产再集资安排
i+g QE! assets securitization 资产证券化
3E 3HL7 assets situated outside Hong Kong 在香港以外地方的资产
,\qs4& assets stripping 削减资产；拆卖资产
;]_o4e6\p assets value 资产值
K~22\G` assignee 承让人
6 ND`l5
assignment 转让；转让书；转让契
2 !'A:; assignment of interest 权益转让
n> ^[T[.S assignment of letters patent and trade mark 专利证书及商标转让
<Qxh) @
N assignment of property 物业转让；物业转让书
H@ t'~ZO assignment right 转让权
o 1<_fI assignor 转让人
}N*_KzPIa associate 有联系的人；有关连人士；相联者；合伙人；联系人
}<dRj Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
~i `>adJ: associate member 附属会员
f%V4pzOc" associated body corporate 相联法人团体
}!6\|;Qsz, associated company 相联公司；联属公司
?wO-cnl associated corporation 相联法团
y.[Mnj Association of Chartered Certified Accountants [ACCA] [United Kingdom]
'Y]mOD ^ p 公认会计师公会〔英国〕
kYLM&&h Association of Futures Exchange Brokers 香港期货经纪协会
8>7& E- Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
9;veuX#( association of underwriters 承保人组织
1AU#%wIEP assumption of control 接管
wQRZ"ri, assurance 担保；保险；转易；转易书
L:9F:/G assurance of interest 权益的转易
&LbJT$}V at 19XX price 按一九ＸＸ年价格计算
!E T~KL! at a discount 按赔价计算；按贴水价格计算；打折扣
E8-P"`Qba at a premium 按溢价计算；按升水价格计算
K# Jk _"W at call 通知付款；按通知
F{UP;"8' at constant market price 按固定市价计算
e @IA20 at constant price 按固定价格计算
3;a<_cE*@ at cost 按成本计算
} Q";aU0^ at current market price 按当时市价计算；按现时市价计算
u;` U*@ at current price 按当时价格计算；按现时价格计算
/tUy3myJ at factor cost 按要素成本计算；按生产要素成本计算
i\dc>C ; at money-of-the-day price 按付款当日价格计算
3\Xbmq8} at or better 按指定或较佳价位〔买卖指令〕
lg(bDK m at par 按面值计算；平价
*k19LI.5 at sight 见票即付
hX A6D) at the close 按收市盘
]8T!qS(UJd at the opening 按开市盘
DG ?"5:Zd attestation 见证；见证条款
Ps 8%J; at-the-money option 平价期权
C P6LHkM9 attorney 受权人；受托代表人
s&NX@ attornment 新拥有人承认书
{uHU]6d3qy attributable profit 可归属利润
=KR
NvW attributable share value 可归属股份价值
f aLtdQi Auckland Stock Exchange 奥克兰证券交易所
&9Xhl'' auction 拍卖
Mb]rY>B4 auctioneer 拍卖商
ahPoEh audit 审计；核数
?.YOI.U^ Audit Commission 审计署
c_V;DcZ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
:hM/f 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〕
G >q(iF' audit review 帐目审查
Ud!4"<C_ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
7[. 6axL audited account 审计帐目；经审计的帐目
` P9XqWr audited annual account 经审计的周年帐目
P><o,s "v audited balance sheet 经审计的资产负债表
f-% NaTI auditor 核数师；核数主任；审计师
,dx3zBI auditor's certificate 核数师证明书；审计师证明书
PK" c 4>q auditor's report 核数师报告；审计师报告
w08?DD]CDt Aussie bond 澳元债券
C[%OkPR,H austerity budget 紧缩预算
V<j.xd7 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
#H0dZ.$ b0 Australia All Ordinaries Index 澳洲所有普通股票指数
65Cg]Dt71 Australian Dollar [AUD] 澳元
R%'^ gFk 8 Australian Options Market 澳大利亚期权市场
mL4] l(U Australian Securities Commission 澳洲证券事务监察委员会
J2^'Xj_V Australian Society of Certified Practising Accountants 澳洲执业会计师公会
x l#LrvxI Australian Stock Exchange 澳大利亚证券交易所
}oNhl^JC Austrian Schilling [ATS] 奥地利先令
n+PzA[ authentication 认证；鉴证
0D&t!$Ibf authority to purchase 委托购买证；委购书
DS)RX.k_# authorization 认可；核准；授权；授权书
a|?4 ) authorization by direction 指示授权
>h r{JJe authorization by instruction 指令授权
WH= EPOR, authorization by warrant 令状授权
Eb dfV-E authorization of unit trust 单位信托的认可
TsGE cxIg authorized agent 指定代理人
}6@pJ G authorized capital 法定资本
$k2*[sn, authorized clerk 出市员
et }T %~T authorized dealer 认可交易商
[AW"
D3 authorized financial institution 认可财务机构
p8]68!=W\F authorized fund 认可基金
beu\cV3 authorized fund house 获授权的基金公司；认可基金公司
WAS U0 authorized institution 认可机构
(t4&,W_spA authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
+9") KQT authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
>2Kh0r IH authorized insurer 获授权保险人；获认可承保人
VL*ovD%- authorized investment 特准投资项目
/;utcc authorized person 获授权人
a(0*u m( authorized representative 获授权代表
smry2*g authorized share capital 法定股本
TEaJG9RU>v automated quotation system 自动报价系统
uNHF'?X Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
R>(@Z M& 自动交易系统〔香港期货交易所有限公司〕
:Cp'm'omb automatic adjustment mechanism 自动调整机制
/=gOa\k|p automatic adjustment system 自动调整系统
2^l[( N Automatic Clearing House 自动票据交换所
=hMY2D automatic exchange rates accumulation system 自动化汇率累集系统
R<=zCE `: Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
~>+]%FPv automatic teller machine [ATM] 自动柜员机
iv W(*c autopay 自动转帐
tz&y*e& available assets 可用资产
aG 92a y available fiscal reserve 现存财政储备
d{E}6)1= available profit 可用利润
x*Y@Q?`>5W Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
a$Cdh x ! average 平均；平均数；海损
|lkNi average basic salary 平均基本薪金
`^4vT3e average consumer expenditure 平均消费开支；一般消费开支
-Q
U^c2 average cost 平均成本
0JJS2oY/ average cost of land production 增辟土地平均成本
lj?v4$ average daily turnover 平均每日成交额
]._LLSzWhg average daily wage rate 平均每日工资率
:.4 5u}[ average expenditure pattern 平均开支模式
}~Af / average growth rate 平均增长率
/)>s##p* average net fixed assets 固定资产平均净值
B!\ ;/Vk average of relatives 相对价格平均数
7 %{ | average price 平均价格
*7wAkljP average propensity to consume 平均消费倾向；一般消费倾向
=F;.l@: average propensity to save 平均储蓄倾向；一般储蓄倾向
:bC40@ average rate 平均率
A21N|$[ average revenue 平均收入；平均收益
YR;^hs? average stock 平均库存；平均存货
<E0UK^-} average yearly rent 平均年租
|USX[j m\ avoidance of double taxation 避免双重课税
1 %,a =,v avoidance of tax 避税
