A:
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:+Ue<B A share Ａ股；甲类股份
%:N;+1 abatement of tax 减税；减扣免税额
?
J /NYV ABN AMRO Bank N.V. 荷兰银行
o k1-`c P above-the-line expenditure 线上项目支出；经常预算支出
oS^g "hQ`\ above-the-line receipt 线上项目收入；经常预算收入
GJIZu&C ABSA Asia Limited 南非联合亚洲有限公司
F/u i(4 absolute change 绝对数值变更
. L9 n absolute expenditure 实际开支
]]9 VI0
absolute guideline figure 绝对准则数字
W4q
|55 absolute interest 绝对权益
Hq
a ay absolute order of discharge 绝对破产解除令
Ij2T h] absolute profit margin 绝对利润幅度
a"m-&mN absolute value 实值；绝对值
3?Fe( !@ absolutely vested interest 绝对既得权益
-unQ 4G absorbed cost 已吸收成本；已分摊成本
m+QZ| absorption 吸收；分摊；合并
cJ#n<Rsz absorption rate 吸收率；摊配率；分摊率
*r)d tI* ACB Finance Limited 亚洲商业财务有限公司
%$'Z"njO& acceptable form of reciprocity 合理的互惠条件
E<'V6T9bi acceptable rate 适当利率；适当汇率
5}TTf2&Xo# acceptance agreement 承兑协议
.^8rO ,H[ acceptance for honour 参加承兑
c)Ne/ E{!0 acceptor 承兑人；接受人；受票人
s\ e b acceptor for honour 参加承兑人
? tkl
cYB accident insurance 意外保险
a7sX*5t{R Accident Insurance Association of Hong Kong 香港意外保险公会
>Z>s R0s7 accident insurance scheme 意外保险计划
xbz O' C accident year basis 意外年度基准
M^{=& accommodation 通融；贷款
n(#[[k9&Ic accommodation bill 通融票据；空头票据
yp] z@SYA@ accommodation party 汇票代发人
U>0bgL account balance 帐户余额；帐户结余
e)$a ;6 account book 帐簿
{ wD:!\5 account collected in advance 预收款项
1L%$\0B4hm account current book 往来帐簿
:cKdl[E4z account of after-acquired property 事后取得的财产报告
M_h8{ account of defaulter 拖欠帐目
+z<GycIc?K account payable 应付帐款
y
~F i account payee only [A/C payee only] 只可转帐；存入收款人帐户
B \tm account receivable 应收帐款
70{B/ ($ account receivable report 应收帐款报表
ujf7r `;u. account statement 结单；帐单；会计财务报表
M'J CT'(X account title 帐户名称；会计科目
Q _`EKz;N{ accountant's report 会计师报告
:}CcWfbT Accountant's Report Rules 会计师报告规则
T%aM~dp accounting and auditing procedure 会计与审计程序；会计与核数程序
z.;!Pj Accounting Arrangements 《会计安排》
r<B
pX[" accounting basis 会计基础
8WpZ " accounting by Official Receiver 破产管理署署长呈交的帐目
@w(X} q1 Accounting Circular 《会计通告》
=7F?'&LC accounting class 会计类别
Y+eDE:4 accounting date 记帐日期；会计结算日期
|3g'~E?$ accounting for money 款项核算
%$N,6}n Accounting Officer 会计主任
<Qt9MO`a accounting period 会计报告期；会计期
\46*4?pP accounting policy 会计政策；会计方针
cN MDI accounting practice 会计惯例
u7 accounting principle 会计准则
:Sn4Pg
`Q accounting record 会计记录
Q]<6voyy accounting report 会计报告
@U:PXCvh Accounting Services Branch [Treasury] 会计事务部〔库务署〕
|CAMdU Accounting Society of China 中国会计学会
!Y 9V1oVf" accounting statement 会计报表
_<'?s>(U ' accounting system 会计制度；会计系统
T1%}H3 accounting transaction 会计事项；帐务交易
+v/-qyA accounting treatment 会计处理
^O!;KIe {g accounting year 会计年度
TLq^5 ,qG accretion 增值；添加
Js^(mRv= accrual 应计项目；应累算数目
Zr(eH2}0D accrual basis 应计制；权责发生制
Kw(S<~9-@ accrual basis accounting 应计制会计；权责发生制会计
"q
KVGd accrue 应累算；应计
rDGrq 9 accrued benefit 应累算利益
i:G yi([C accrued charges 应计费用
~=9S AJr] accrued cumulative preference share dividend 应累算的累积优先股股息
Qe_C^ (P accrued expenses 应累算费用
Rm`P.;% accrued interest payable 应付利息；应计未付利息
TW}].A_- accrued interest receivable 应收利息；应计未收利息
^fE8|/]nG9 accrued right 累算权益
o5:md :\ accruing profit 应累算的利润
@|{8/s Oq accumulated fiscal reserve 累积财政储备
9CAu 0N5< accumulated profit 累积利润；滚存溢利
7 rG+)kHG accumulated reserve 累积储备
Jp=
)L accumulation of surplus income 累积收益盈余
Y$9x !kV acquired assets 既得资产
"\u<\ CL acquisition 收购；购置；取得
Y@7n>U acquisition cost 购置成本
DB}v.. acquisition expenses 购置费用
*BvdL:t acquisition of 100% interest 收购全部股权
S VypR LVB acquisition of control 取得控制权
5}a.< acquisition of fixed assets 购置固定资产
K+ ~1z>& acquisition of shell “买壳”
5! aI~(3< acquisition price 收购价
~[=d{M!$W act of God 天灾
D=K{(0{"/, acting partner 执事合伙人
n2|@Hz_ active market 买卖活跃的市场；交投畅旺的市场；旺市
AR{$P6u!%| active partner 积极参与的合伙人
=Y*@8=V active trading 交投活跃
>M0^R} v actual circulation 实际流通
pu_?) U actual cost 实际成本
]x(6^:D5 actual expenditure 实际开支；实际支出
Dl,sl>{ actual income 实际入息；实际收入；实际收益
N KTy!zWh actual market 现货市场
w`v` aw] actual price 现货价；实际价格
6Hfv'X5E`Z actual profit 实际利润
V+r&Z<& actual quotation 实盘；实际价位；实际报价
|T]&8Q)S actual year basis 按实际年度计算
4*inN~cU actuals 实货
C~p QJ@bF0 actuarial investigation 精算调查
nm_4E8&X actuarial principle 精算原则
^=8/I w actuarial report 精算师报告
wd3OuDrU Actuarial Society of Hong Kong 香港精算学会
QEMT'Cs actuarial valuation 精算师估值
*j=58d`n actuary 精算师
Ti7
@{7> ad referendum agreement 暂定协议；有待覆核的协定
9_8\xLk ad valorem duty 从价税；按值征税
85$ WH ad valorem duty system 从价税制
ZXXJ!9-&+J ad valorem fee 从价费
brG!TJ ad valorem tariff 从价关税
&PMfAo^ additional allowance 额外免税额
gk;hpO additional amount for unexpired risk 未过期风险的额外款额
%gj7KF additional assessable profit 补加应评税利润
[WV&Y,E additional assessment 补加评税
f>e0 l'\ additional commitment 额外承担
/qMiv7m~Q additional commitment vote 额外承担拨款
`jyyRwSoe additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
6:AEg additional dependent parent allowance 供养父母额外免税额
A f r*' additional provision 额外拨款
O*Y ? :
t additional stamp duty 附加印花税
cc>b#&s additional tax 补加税罚款；补加税款
CIf@G>e- Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
k7j[t B# adjudged bankrupt 被裁定破产
9E Y`j,{4 adjudicated bankrupt 裁定破产人
rz&'wCiOO adjudication fee 裁定费；评定印花税额手续费；评估契据费
j-VwY/X adjudication of bankruptcy 裁定破产；宣告破产
UZ "!lpg adjudication of insolvency 裁定无力偿还债务
sb hzER adjusted actual 经调整的实数；调整后的实数
K;w2qc.+ adjusted current assets 经调整的流动资产；调整后的流动资产
T 8%!l40v adjusted figure 经调整的数字；调整后的数额
/t ! 5||G adjusted liabilities 经调整的负债；调整后的负债
An ^)K adjusted loss 经调整的亏损；调整后的亏损
unKl5A[h 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
!\'H{,G adjusted profit 经调整的利润；调整后的利润
%3AE 2" adjusted surplus 经调整的盈余额；调整后的盈余额
pvb&vtp adjusted value 经调整的价值；调整后的价值
l<+PA$+}} adjustment 调整；修订；理算〔保险〕
?\(qA+iP0 adjustment centre 调剂中心
m*YfbOhs # adjustment lag 调整过程的时间差距；调整时差
,k*%=TF7N adjustment mechanism 调整机制
FBvh7D.hV adjustment of loss 亏损调整
*$`N5;7'` adjustment process 调整过程；调整程序
ZJm$7T)V adjustment range 调整幅度
9%53 _nx? administered exchange rate 受管制汇率
s= 5 k7 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
dQ _4aO administration expenses 行政费用
:RxMZwa= administration fee 手续费；行政费
iX<" \pV administration in bankruptcy 破产管理
'.<c[Mp administration order 遗产管理令
cd=|P?B i administrator 管理人；遗产管理人
g'{?j~g administrator of the estate 遗产管理人
fD3'Ye<R admission of debt 债项承认书
^,F G 9 admission of proof 接纳债权证明
z] -m<#1 advance 放贷款项；垫付款项；预支款项；预付款项
<&2<>*/.y advance account 暂支帐目；预付款帐户
w w[||
= advance compensation 预付补偿金
BkPt 1i advance from shareholder 股东垫款
TU58 advance pending reimbursement 预支以待日后付还
gK@`0/ k{ advanced economy 先进经济体系
Hc[@c)DH advancement 预付；预付财产
;yy R_N S advances warrant 垫款令
+\;Ro18? advancing 贷出
t_* x. {x- adverse balance 逆差
{Qa O\{J= adverse exchange 逆汇
e+F $f Qt> advertisement addressed to shareholders 在报章刊登的致股东通告
[\Nmm4 advice for collection 托收通知书
. t ppCy advice of drawing 提款通知书；汇票通知书
_}ii1fLv advice of payment 付款通知
H9i7y,[* Advisory Committee [Securities and Futures Commission]
Km!ACA& s6 谘询委员会〔证券及期货事务监察委员会〕
iSR"$H{ Advisory Committee on Diversification 经济多元化谘询委员会
t&F:C affidavit 誓章；遗产申报誓章
q @O affidavit of no receipt 述明无收款的誓章
s6Dkh}:d affiliate 联号；联营公司；附属公司
(5,x5l]-N affiliated company 附属公司；联号；联营公司
?1c7w Ek affirmation [estate duty] 非宗教式宣誓〔遗产税〕
;(J&% affordability 负担能力
'/t9#I@G\ African Development Bank [AfDB] 非洲开发银行
j@^ zK!mO after-acquired property 事后取得的财产
c
q[nqjC= after-hours dealing 市后交易
-Eig#]Se3 after-tax profit 税后盈利；税后利润；税后溢利
zi_$roq=) agency agreement 代理协议
A Rt{ 2| agency expenses 代理机构的开支
!8T04988j agency fee 代理费
z5 @i" %f Agency Law 《代理法》
_+nk3-yQw agent 代理人；承销人
v\MQ?VC agent of company 公司代理人
:uB?h1| agent's fee 代理人费；经纪费
b 9"t%R9/Q aggregate 总计；总数；总体数字
mqHH1} aggregate amount 总款额；总额
WVhQ?2@ } aggregate assets and liabilities 总体资产与负债
!Ur.b
@ke aggregate at constant price 按固定价格计算的总体数字
"
DLI x} aggregate demand 总需求
j|`lOH8 aggregate gross position 总持仓量
r_T"b aggregate limit 总限额
&-p~UZy aggregate of salaries tax 合计薪俸税
nTGZ2C)c<' aggregate performance 总体表现；总体业绩
DpeJ x aggregate supply 总体供应
rXT? w]4 aggregate surplus 总盈余
d b8vm4 aggregate total 整体总额
^Y;,cLXJ aggregate value 总值；合计价值
1 gcWw, / aggregated basis 合计基准
::'Y07 aggregated net chargeable income 合计应课税入息实额
~piE$"]& aggregation 合并计算；合计；总和
H eO& p@ aggregation of incomes of husband and wife 夫妇入息合并计算
=nc;~u|] aggregation of property 财产的总和
M!mw6';k agio 差价；贴水
K(l SR 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》
4lpcJ+:o Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
AXte&l=M 《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》
t 4zUj%F Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
{r$Ewc$Yb7 《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》
1a V32oK Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Ok@`<6v 《香港政府和大韩民国政府关于相互促进和保护投资协定》
E>i<2 agreement for a settlement 授产协议
FG{,l=Z0 agreement for assignment 转让协议
x V`l6QS agreement for sale 售卖协议；买卖协议
4 qY agreement for sale and purchase 买卖协议
` - P1 Y agreement for the payment of interest 支付利息协议
1KGf @u%-1 agreement for the repayment of money 还款协议
,!alNNY agreement of reinsurance 再保险协议
00f'G2n Agricultural Bank of China 中国农业银行
.5!`wwVi air passenger departure tax 飞机乘客离境税
,7:-V<'Yv Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
U ^
, ! airport tax 机场税
i2(v7Gef alcohol duty 酒精税
! .q99DB alienation 让与；让渡；转让
hcRe,}wJ alimony 生活费；赡养费
jP_s(PQ All Ordinaries Index [AOI] 所有普通股指数
(n: A` ] all risks 全险；综合险
XNfl All Sales Record for Stock Market 《股票市场成交报告》
hY%} x5ntU Allied Capital Resources Limited 新联财务有限公司
@mxaZ5 Vv} all-items index [Consumer Price Index] 总指数〔消费物价指数〕
(!N2,1| allocation letter 拨款信件
/SS~IhUX allocation of fund 分配款项；预留款项
iu*&Jz)D> allocation of profit 利润分配；溢利分配
=[!(s/+>L allocation warrant 拨款令
vzbGL ap# allotment 分配；配股
%+,*$wk#* allotment notice 股份配售通知；配股通知
PN 8#T:E allotment of shares 股份分配
7NWkN7:B allowable 可获宽免；免税的
_F`JFMS allowable business loss 可扣除的营业亏损
[kqtkgK$j2 allowable expenses 可扣税的支出
[q3zs_nz allowance 免税额；津贴；备抵；准备金
<;W-!R759 allowance for debts 债项的免税额
DCZG'eb allowance for depreciation by wear and tear 耗损折旧免税额
Y/I)ECm allowance for funeral expenses 殡殓费的免税额
m%[/w wL allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Ak W>*x allowance for repairs and outgoings 修葺及支出方面的免税额
^VG].6 allowance to debtor 给债务人的津贴
O $e"3^Pa alteration of capital 资本更改
",vK~m2W_ alternate trustee 候补受托人
z80FMulO amalgamation 合并
Ee7+o b ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
L[ D+= ambit of charges 征税范围；收费范围
{~FPvmj& amended valuation 经修订的估值
"+7E9m6I American Commodities Exchange 美国商品交易所
1:^Xd ~X American Express Bank Limited 美国运通银行
r,Xyb` American Stock Exchange 美国证券交易所
XMkRYI1 ~ amortization 摊销
}0]uA|lH* amount due from banks 存放银行同业的款项
[)j Ny_4 amount due from banks abroad 存放海外银行同业的款项
SJh~4R\ amount due from holding companies 控股公司欠款
|te=DCO amount due from local banks 存放本港银行同业的款项
_6,\;"it?8 amount due to banks 银行同业的存款
w|S b`eR amount due to banks abroad 海外银行同业的存款
3<M yb amount due to holding companies 控股公司存款
w:deQ:k amount due to local banks 本港银行同业的存款
^,ISz-4 amount due to outport banks 外埠银行同业的存款
v&/H6r#E . amount for note issue 发行纸币的款额
: 7"Q amount of bond 担保契据的款额
;zo|. YD amount of consideration 代价款额
Sa 9VwVUE amount of contribution 供款数额
MI(#~\Y~P amount of indebtedness 负债款额
*P7/ry^<F amount of principal of the loan 贷款本金额
siCm )B amount of rates chargeable 应征差饷数额
W !O/t^H> amount of share capital 股本额
bQq/~ amount of sums assured 承保款额
Cm% I/4 amount of variation 变动幅度
S ;rd0+J amount of vote 拨款数额
!
M CV@5$ amount payable 应付款额
;ZAwf0~ amount receivable 应收款额
Il*!iX|23< Amsterdam Stock Exchange 阿姆斯特丹证券交易所
*U$]U0M analysis 分析
9D M,,h<` ancillary risk 附属风险
n~\; +U annual account 周年帐目；周年帐目报表；年度决算；年结
9{Et v w annual accounting date 年结日期
RC1bTM annual allowance 每年免税额；年积金；年度津贴；年津
u<fZ.1 annual balance 年度余额
=$gBWS annual disposable income 每年可动用收入
Y7p@NG&1q annual estimates 周年预算
& ck}3\sQ annual fee 年费
#;^U W annual general meeting 周年大会
`Ji WS
annual growth rate 年增率；每年增长率
=Hd#"9- annual long-term supplement 长期个案每年补助金
0KgP'oWvY annual pensionable emolument 可供计算退休金的年薪
V?G%-+^ annual report 年报
E' `; Annual Report on the Consumer Price Index 《消费物价指数年报》
yn]Sc<uK annual return 周年报表；周年申报表；每年报税表格
Lhux~,EH Annual Return Rules 《周年报表规则》
OOXSJE1 annual review of consumer prices 每年消费物价回顾
2P8wvNDG annual roll-forward basis 逐年延展方式
w5PscEc annual salary 年薪
%(khE-SW annual statement 年度报表；年度决算表
fw,,cu`YA 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
m{RXt annuitant 年金受益人
%} zkmEY.e annuity 年金
4D<C;>*/b annuity contract 年金合约
O<L=N- annuity on human life 人寿年金
U*Y]c ohh antecedent debt 先前的债项
2/V%jS[4#y ante-dated cheque 倒填日期支票
|T/OOIA=sI anticipated expenditure 预期开支
a5 ZXrWv anticipated net profit 预期纯利
?uL-qsU anticipated revenue 预期收入
H .;}%id anti-inflation measure 反通货膨胀措施
3ddw'b'aQ anti-inflationary stance 反通货膨胀立场
Wj|W B*B apparent deficit 表面赤字
=0 EKrG apparent financial solvency 表面偿债能力
O9By5j 4 apparent partner 表面合伙人
VPT ?z application for personal assessment 个人入息课税申请书
wS9V@ application of fund 资金应用
rYdNn0mh k application to release as liquidator and to destruct the books of accounts and documents
"xTVu57Z[ 申请免除清盘人职务及毁灭帐簿与文件
TS+jDs appointed actuary 委任精算师
o jxK8_kl appointed auditor 委任核数师；委任审计师
wH@S$WT appointed trustee 委任的受托人
Yu)GV7\2 appointer 委任人
{X?1}5ry apportioned pro rata 按比例分摊
!<~.>5UQ apportionment 分配；分摊
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KyVzf(^ apportionment formula 分摊方程式
BRY/[QRqZ apportionment of estate duty 遗产税的分摊
-o"b$[sf=Z appraisal 估价；评估
WUz69o be appreciable growth 可观增长
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appreciable impact 显着影响
aBaiXv/* appreciable increase 可观增长
}F.k,2 appreciation 增值；升值
^8 ,prxaok appreciation against other currencies 相对其他货币升值
%a u>D appreciation of the exchange value of Hong Kong dollar 港元汇值上升
O-U A2?N@j appreciation tax 增值税
y_n4Y[4g appropriation 拨款；拨用；拨付
s vEe@Kt` appropriation account 拨款帐目
?32~%?m Appropriation Bill 拨款法案
Myg;2 . appropriation-in-aid system 补助拨款办法
g 7hI9(8+ approved assets 核准资产
m`8{arz2 approved basket stock 认可一篮子证券
J>T98y/)) approved budget 核准预算
&XcPHZy' approved charitable donation 认可慈善捐款
z)^.ai,: 0 approved charitable institution 认可慈善机构
j~ds)dW%`& approved currency 核准货币；认可货币
GEVDXx>@ approved estimates 核准预算
'do2n/ approved estimates of expenditure 核准开支预算
Uq'W<.v 5 approved overseas insurer 核准海外保险人
S{e3aqT#N approved overseas trust company 核准海外信托公司
9<3}zwJ approved pooled investment fund 核准汇集投资基金
dg#Pb@7a approved provident fund scheme 认可公积金计划
C|Gk} approved provision 核准拨款
VV$#<D<) approved redeemable share 核准可赎回股份
j ?o6>j approved regional stock 认可地区性证券
W>+`e]z approved retirement scheme 认可退休金计划
:PN%'~}n approved subordinated loan 核准附属贷款
Q~wS2f`) arbitrage 套戥；套汇；套利
J`[jub arbitrageur 套戥者；套汇者
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7gHp arbitrary amount 临时款项
#P}n+w_@ arrangement 措施；安排；协定
w$iPFZC' arrears 欠款
:qj^RcmVPL arrears of pay 欠付薪酬
ydO G8EI arrears of revenue 逾期未收税款；逾期未收的帐项
fP4P'e I articles of association 组织章程；组织细则；组织章程细则
`. ~S/$a.& Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
7@gH {p1 ascertainment of profit 确定利润
Q wG_- "Asia Clear" “亚洲结算系统”
@UdF6 :T Asia Commercial Bank Ltd. 亚洲商业银行有限公司
tpA-IL?KQw Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
~Y~M}4 Asian Development Fund [ADF] 亚洲发展基金
0 !%G #~th Asian dollar bond 亚洲美元债券
%?+Lkj& Asian dollar market 亚洲美元市场
! a\v )R Asian dollar rate 亚洲美元利率
zTMLE~w Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
&Lzd*}7 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
q#8\BOTP | asked price 沽盘；喊价；索价；卖方报价
L |#0CRiN assessable income 应评税入息
zq$L[ X assessable loss 应评税亏损
DS%]7,g] assessable profit 应评税利润
O[U`(A: assessable value 应评税值
@.k^ 8hc assessed profit 估定利润
M'R
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~QUNR?h assessment 评税；评定；估价；评税单
4*f+np assessment number 评税编号；估价编号
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assessment of additional tax 补加税评税
|LLpG37_ assessment of performance 业绩评估；实绩评价
|dHtv 6I Assessor 评税主任
9w f"5c asset price bubbles 资产价格泡沫
ZZHQ?p - asset-backed securities 具资产保证的证券
v\G 7V assets accretion 资产增值
!+Y +P? assets and liabilities 资产与负债
- "H$ &p~ assets betterment statement 资产递增表；资产改进表
7uw-1F5x7 assets lending 实物放款；有抵押贷款
Z6Mjc / assets of the company passing on the death 死者去世时转移的公司资产
W)f=\.7 assets pledged as security for liabilities 用作负债抵押的资产
vmNI$ KZM assets portfolio 资产投资组合
&J9 + 5L8 assets price 资产价格
32aI0CT assets quality 资产质素
Xe: ^<$z assets realization 资产变现
!9r%d8!z assets refinancing arrangement 资产再集资安排
H2[0@|<< assets securitization 资产证券化
0>-}c> assets situated outside Hong Kong 在香港以外地方的资产
t ~ I;IB assets stripping 削减资产；拆卖资产
St!0MdCH assets value 资产值
K@[Hej6d assignee 承让人
T ?A3f] U assignment 转让；转让书；转让契
q4!\^HwQ assignment of interest 权益转让
vY .VFEP/ assignment of letters patent and trade mark 专利证书及商标转让
dJrUcZBr assignment of property 物业转让；物业转让书
CflyK @ assignment right 转让权
ydY( *] assignor 转让人
rrgOp5aV" associate 有联系的人；有关连人士；相联者；合伙人；联系人
fXnewPr=# Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
*a|575e< z associate member 附属会员
se>\5k associated body corporate 相联法人团体
8#,_%<?UVy associated company 相联公司；联属公司
Au)~"N~p? associated corporation 相联法团
` wj' Association of Chartered Certified Accountants [ACCA] [United Kingdom]
R64f0N K. 公认会计师公会〔英国〕
6)i>qz). Association of Futures Exchange Brokers 香港期货经纪协会
1K|F;p Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
x{ `{j' association of underwriters 承保人组织
3]}RjO TU assumption of control 接管
M?('VOy) assurance 担保；保险；转易；转易书
~bzac2Rp assurance of interest 权益的转易
*m> [\) at 19XX price 按一九ＸＸ年价格计算
^gyI-S(; at a discount 按赔价计算；按贴水价格计算；打折扣
BaP'y8dVN at a premium 按溢价计算；按升水价格计算
tG9C(D`G at call 通知付款；按通知
Hiwij,1 at constant market price 按固定市价计算
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Tx at constant price 按固定价格计算
v/~&n at cost 按成本计算
8[AU`F8W at current market price 按当时市价计算；按现时市价计算
An?# B4: at current price 按当时价格计算；按现时价格计算
hD?6RVfG at factor cost 按要素成本计算；按生产要素成本计算
rk;]7Wu at money-of-the-day price 按付款当日价格计算
.X.6<@$ at or better 按指定或较佳价位〔买卖指令〕
>e-0A at par 按面值计算；平价
w9"~NK8xzM at sight 见票即付
;{R;l F, at the close 按收市盘
jHHCJOHB8 at the opening 按开市盘
O +< +yQl attestation 见证；见证条款
%c]N- at-the-money option 平价期权
!L9]nO 'BL attorney 受权人；受托代表人
c}),yQ|!: attornment 新拥有人承认书
yEh{9S%6p attributable profit 可归属利润
n dN* X' attributable share value 可归属股份价值
>hG*=4oh Auckland Stock Exchange 奥克兰证券交易所
87S,6 Y auction 拍卖
x}WP1YyT~ auctioneer 拍卖商
[%6 ) audit 审计；核数
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cn Audit Commission 审计署
#J5_z# -Q; Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
KM qGWO* 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〕
!vK0|eV3 audit review 帐目审查
Q;q{1M > Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
T?Z^2.Pvc audited account 审计帐目；经审计的帐目
\C>vj+!cJ audited annual account 经审计的周年帐目
j}tGcFwvSN audited balance sheet 经审计的资产负债表
ofz?L# :2 auditor 核数师；核数主任；审计师
Q*'OY~ auditor's certificate 核数师证明书；审计师证明书
;0 +Dx~ auditor's report 核数师报告；审计师报告
0/!0W% f[} Aussie bond 澳元债券
69:-c@ L0 austerity budget 紧缩预算
X6w+L?A Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
- 3PLP$P Australia All Ordinaries Index 澳洲所有普通股票指数
([rSYK pi Australian Dollar [AUD] 澳元
<:nyRy} Australian Options Market 澳大利亚期权市场
HFyQ$pbBU Australian Securities Commission 澳洲证券事务监察委员会
%FqQ+ 0^ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
t"J{qfNs Australian Stock Exchange 澳大利亚证券交易所
H4YA Austrian Schilling [ATS] 奥地利先令
&~B8~U4% authentication 认证；鉴证
Ii/{xVM D authority to purchase 委托购买证；委购书
DMp@B]> authorization 认可；核准；授权；授权书
3'A0{(b authorization by direction 指示授权
fJk'5kv authorization by instruction 指令授权
Sj/v: authorization by warrant 令状授权
't*]6^ authorization of unit trust 单位信托的认可
?-9uf\2_ authorized agent 指定代理人
;0?OBUDO authorized capital 法定资本
[,ulz4" authorized clerk 出市员
'Yb E%i} authorized dealer 认可交易商
{+{ p. authorized financial institution 认可财务机构
xA2I+r*o authorized fund 认可基金
Q] K$yo authorized fund house 获授权的基金公司；认可基金公司
(=1zMZ o authorized institution 认可机构
7D 3-/_ v authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
TOa6sB!H authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
{=gJGP/}_ authorized insurer 获授权保险人；获认可承保人
./'d^9{ authorized investment 特准投资项目
eMV8`&c' authorized person 获授权人
"j8=%J{ authorized representative 获授权代表
l1L8a I,8 authorized share capital 法定股本
r>*+d|c 4 automated quotation system 自动报价系统
^Ojg}'.Ygv Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
#D{Eq8dp 自动交易系统〔香港期货交易所有限公司〕
9Nv?j=*$ automatic adjustment mechanism 自动调整机制
X$P(8'[9A automatic adjustment system 自动调整系统
[[N${ C Automatic Clearing House 自动票据交换所
% " l; automatic exchange rates accumulation system 自动化汇率累集系统
o#z$LT1dY Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
8)"lCIf automatic teller machine [ATM] 自动柜员机
W| 0))5a autopay 自动转帐
4qsxlN>4O available assets 可用资产
0u( 0*Xl available fiscal reserve 现存财政储备
*0V'r H) available profit 可用利润
{t|#>UCK Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
&^ s8V]^ average 平均；平均数；海损
K@Q%NK, average basic salary 平均基本薪金
iG~&uEAJ average consumer expenditure 平均消费开支；一般消费开支
OqF8KJnO; average cost 平均成本
nr} Ols average cost of land production 增辟土地平均成本
~MYE8xrId average daily turnover 平均每日成交额
o "A)t= average daily wage rate 平均每日工资率
Q^05n$ tI average expenditure pattern 平均开支模式
BYa#<jXtAT average growth rate 平均增长率
a +~b3 average net fixed assets 固定资产平均净值
gnxD'1_ average of relatives 相对价格平均数
r[GH#vF;7 average price 平均价格
XsFzSm average propensity to consume 平均消费倾向；一般消费倾向
WT1y7+_g(d average propensity to save 平均储蓄倾向；一般储蓄倾向
T
7qHw!) average rate 平均率
gLZJQubz
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N cGFPi (Z average stock 平均库存；平均存货
M:& %c3 average yearly rent 平均年租
l2dj GZk avoidance of double taxation 避免双重课税
}?+tX <j avoidance of tax 避税
