A:
<P|`7wfxE A share Ａ股；甲类股份
N|UBaPS|o abatement of tax 减税；减扣免税额
0q:(-z\S 4 ABN AMRO Bank N.V. 荷兰银行
7k'=F m6za above-the-line expenditure 线上项目支出；经常预算支出
>Y,/dyT
Zm above-the-line receipt 线上项目收入；经常预算收入
t)\D ABSA Asia Limited 南非联合亚洲有限公司
K?5B>dv@A absolute change 绝对数值变更
8]sTX 9 absolute expenditure 实际开支
` %FIgE^ absolute guideline figure 绝对准则数字
}V\P,ck absolute interest 绝对权益
di8W2cwz absolute order of discharge 绝对破产解除令
IUluJ.sXIf absolute profit margin 绝对利润幅度
\Pw8wayr% absolute value 实值；绝对值
"V*kOb&'*Z absolutely vested interest 绝对既得权益
8|w5QvCU?3 absorbed cost 已吸收成本；已分摊成本
ZmEG<T05 absorption 吸收；分摊；合并
'dmp4VT3 absorption rate 吸收率；摊配率；分摊率
:hC
{5!| ACB Finance Limited 亚洲商业财务有限公司
v9Z lNA7m! acceptable form of reciprocity 合理的互惠条件
1 ;_{US5FR acceptable rate 适当利率；适当汇率
HF*j`} acceptance agreement 承兑协议
jf$JaY acceptance for honour 参加承兑
bHh C56[M acceptor 承兑人；接受人；受票人
,"P5D&,_ acceptor for honour 参加承兑人
.'l.7t accident insurance 意外保险
Zk~nB}Xw Accident Insurance Association of Hong Kong 香港意外保险公会
0t5Q9#RY accident insurance scheme 意外保险计划
s,1pZ T <E accident year basis 意外年度基准
eNI kiJ$uS accommodation 通融；贷款
BengRG[ accommodation bill 通融票据；空头票据
u3Zzu \{ accommodation party 汇票代发人
EO4 " Z@ji account balance 帐户余额；帐户结余
o>xxmyW| account book 帐簿
?D RFsA account collected in advance 预收款项
kV*y_ 5g account current book 往来帐簿
u} JQTro account of after-acquired property 事后取得的财产报告
mr:kn 0 account of defaulter 拖欠帐目
^/_\etV account payable 应付帐款
r!{w93rPX account payee only [A/C payee only] 只可转帐；存入收款人帐户
!Z#_X@NFc account receivable 应收帐款
X% Spv/8{ account receivable report 应收帐款报表
^t m++ account statement 结单；帐单；会计财务报表
l(h;e&9x account title 帐户名称；会计科目
844tXMtPB\ accountant's report 会计师报告
vDu0 Accountant's Report Rules 会计师报告规则
tb-OKZq accounting and auditing procedure 会计与审计程序；会计与核数程序
uB5h9&5 7 Accounting Arrangements 《会计安排》
a<O CO0irJ accounting basis 会计基础
](B& l{V accounting by Official Receiver 破产管理署署长呈交的帐目
[47K7~9p Accounting Circular 《会计通告》
^>,< * p accounting class 会计类别
t x:rj6 -z accounting date 记帐日期；会计结算日期
jw:4fb accounting for money 款项核算
h]J& A Accounting Officer 会计主任
#,f}lV,& accounting period 会计报告期；会计期
* kX3sG$8 accounting policy 会计政策；会计方针
|@ o]X?^ accounting practice 会计惯例
6Nfof accounting principle 会计准则
rK(x4]I
l" accounting record 会计记录
8w{#R{w accounting report 会计报告
)
xfc-Q Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Bq$e|t)' Accounting Society of China 中国会计学会
-4*'WzWr accounting statement 会计报表
s=^r/Sz902 accounting system 会计制度；会计系统
u^#4G7 < accounting transaction 会计事项；帐务交易
W (=Wg|cr accounting treatment 会计处理
]wkSAi5z* accounting year 会计年度
'8 r 8
^g[ accretion 增值；添加
dO 1-c` accrual 应计项目；应累算数目
88 tFB accrual basis 应计制；权责发生制
()@.;R.Z accrual basis accounting 应计制会计；权责发生制会计
{V]Qwz)1 accrue 应累算；应计
^7ea6G" accrued benefit 应累算利益
%nDPM? aO accrued charges 应计费用
<?q&PCAn^ accrued cumulative preference share dividend 应累算的累积优先股股息
YLA557~ accrued expenses 应累算费用
V e$5w}a4 accrued interest payable 应付利息；应计未付利息
" oE^R?m accrued interest receivable 应收利息；应计未收利息
D,}'E0 accrued right 累算权益
$nGbT4sc accruing profit 应累算的利润
Z ,|1G6f@ accumulated fiscal reserve 累积财政储备
f_re"d 3u accumulated profit 累积利润；滚存溢利
5{R#h : accumulated reserve 累积储备
d I#8CO accumulation of surplus income 累积收益盈余
M5cOz|j/*R acquired assets 既得资产
$L<_uqSk acquisition 收购；购置；取得
.R$+#_ acquisition cost 购置成本
%# Wg^l
' acquisition expenses 购置费用
5C Y@R acquisition of 100% interest 收购全部股权
#q~3c;ec acquisition of control 取得控制权
*! r\GGb acquisition of fixed assets 购置固定资产
:Fi%Cef| acquisition of shell “买壳”
IS0HV$OI acquisition price 收购价
h30QCk act of God 天灾
DJ
mQZ+{2 acting partner 执事合伙人
(PsS E:r}+ active market 买卖活跃的市场；交投畅旺的市场；旺市
RB lO TQjv active partner 积极参与的合伙人
0_,3/EWa active trading 交投活跃
X YNUss actual circulation 实际流通
|g?/~%7 actual cost 实际成本
O, ``\(P actual expenditure 实际开支；实际支出
Kh:#S|
actual income 实际入息；实际收入；实际收益
;G%wc! actual market 现货市场
j$|Yd= actual price 现货价；实际价格
G)tq/`zNw actual profit 实际利润
)F%wwc^r actual quotation 实盘；实际价位；实际报价
g9([3pV, actual year basis 按实际年度计算
sl^s9kx;C$ actuals 实货
%|D\j -~ actuarial investigation 精算调查
;G4HMtL actuarial principle 精算原则
hd sgOu actuarial report 精算师报告
DmXDg7y7s Actuarial Society of Hong Kong 香港精算学会
@Q$ /eL actuarial valuation 精算师估值
r3c\;Ra7 actuary 精算师
MuFU?3ovG* ad referendum agreement 暂定协议；有待覆核的协定
Ew?/@KAV\ ad valorem duty 从价税；按值征税
Z5*(W;; ad valorem duty system 从价税制
}GoOE=rhY ad valorem fee 从价费
P[#WHbn ad valorem tariff 从价关税
qOcG|UgF additional allowance 额外免税额
aV?}+Y{# additional amount for unexpired risk 未过期风险的额外款额
skR, M=F~ additional assessable profit 补加应评税利润
9aF.. additional assessment 补加评税
g6@N PQ additional commitment 额外承担
~/|unV additional commitment vote 额外承担拨款
80 s~ae; additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
/SPAJHh additional dependent parent allowance 供养父母额外免税额
r_g\_y7ua additional provision 额外拨款
Cb@S </b additional stamp duty 附加印花税
ohc/.5Kl additional tax 补加税罚款；补加税款
S0Bl?XsD_ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
_ntW}})K adjudged bankrupt 被裁定破产
I(?|Ox9"? adjudicated bankrupt 裁定破产人
ziLr }/tg adjudication fee 裁定费；评定印花税额手续费；评估契据费
bn*{*=( | adjudication of bankruptcy 裁定破产；宣告破产
8)-t91hkL adjudication of insolvency 裁定无力偿还债务
vYMbson} adjusted actual 经调整的实数；调整后的实数
6XOpB^@ adjusted current assets 经调整的流动资产；调整后的流动资产
zNsL^; uT adjusted figure 经调整的数字；调整后的数额
-X&!dV:= 4 adjusted liabilities 经调整的负债；调整后的负债
J++sTQ(!? adjusted loss 经调整的亏损；调整后的亏损
"f&i 25 1 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
?) ,xZ1" adjusted profit 经调整的利润；调整后的利润
llZ"uTK\M adjusted surplus 经调整的盈余额；调整后的盈余额
/ie3 H,2 adjusted value 经调整的价值；调整后的价值
LKqog%,c adjustment 调整；修订；理算〔保险〕
'a-5 U TT adjustment centre 调剂中心
*nsnX/e(- adjustment lag 调整过程的时间差距；调整时差
pZ_FVID adjustment mechanism 调整机制
(!>g8=`" adjustment of loss 亏损调整
Pv2nV!X6 adjustment process 调整过程；调整程序
>Rki[SNb-b adjustment range 调整幅度
,$6MM6W;-F administered exchange rate 受管制汇率
JIY ^N9_ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
hyv V %z Z administration expenses 行政费用
V&,<,iNN administration fee 手续费；行政费
5cNzG4z administration in bankruptcy 破产管理
qh(-shZ4Du administration order 遗产管理令
{ ck administrator 管理人；遗产管理人
%B {D administrator of the estate 遗产管理人
]!t YrSM ! admission of debt 债项承认书
y9G 57D admission of proof 接纳债权证明
Cj4b ]*Q, advance 放贷款项；垫付款项；预支款项；预付款项
YAC zz nN advance account 暂支帐目；预付款帐户
+s R *d advance compensation 预付补偿金
o wpJ7S1~ advance from shareholder 股东垫款
#`vGg9 advance pending reimbursement 预支以待日后付还
ILr6W@o5A advanced economy 先进经济体系
^pQ;0[9Y0 advancement 预付；预付财产
vn%U;} advances warrant 垫款令
h[`Op#^x3 advancing 贷出
Eps\iykB adverse balance 逆差
EkjK 9 2cF adverse exchange 逆汇
/<?X-IDz.{ advertisement addressed to shareholders 在报章刊登的致股东通告
y8~)/)l& advice for collection 托收通知书
AXU!-er$ advice of drawing 提款通知书；汇票通知书
: 7DVc&0 advice of payment 付款通知
cdtzf:#q Advisory Committee [Securities and Futures Commission]
H yX4ob[X 谘询委员会〔证券及期货事务监察委员会〕
1M~:]}*< Advisory Committee on Diversification 经济多元化谘询委员会
.{]c &Ef+f affidavit 誓章；遗产申报誓章
8 {4D |o#O affidavit of no receipt 述明无收款的誓章
dpGQ0EzH^ affiliate 联号；联营公司；附属公司
P!6 e affiliated company 附属公司；联号；联营公司
n"d) affirmation [estate duty] 非宗教式宣誓〔遗产税〕
l#vw
L15 affordability 负担能力
Q RmQ> African Development Bank [AfDB] 非洲开发银行
g*AD$": after-acquired property 事后取得的财产
u &d v[ after-hours dealing 市后交易
Yq hz(&*) after-tax profit 税后盈利；税后利润；税后溢利
9uq+Ve> agency agreement 代理协议
Mevyj;1t agency expenses 代理机构的开支
Pl5NHVr agency fee 代理费
Uo[5V|>X6 Agency Law 《代理法》
hq8/`u
YF agent 代理人；承销人
Q0"F> %Cn agent of company 公司代理人
fddbXs0Sn agent's fee 代理人费；经纪费
VF!kr1 n! aggregate 总计；总数；总体数字
^1Zq 0 aggregate amount 总款额；总额
p|9ECdU>; aggregate assets and liabilities 总体资产与负债
dG~B3xg;5i aggregate at constant price 按固定价格计算的总体数字
??%T aggregate demand 总需求
b5 C}K aggregate gross position 总持仓量
v"( '_! aggregate limit 总限额
q;a*gqt aggregate of salaries tax 合计薪俸税
yE|}
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z.9FDQLp aggregate supply 总体供应
) Q aggregate surplus 总盈余
m2<
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soVZ z3F aggregate value 总值；合计价值
teS0 F aggregated basis 合计基准
h, 6S$,UI aggregated net chargeable income 合计应课税入息实额
.' 2gJ"?, aggregation 合并计算；合计；总和
dR, NC-* aggregation of incomes of husband and wife 夫妇入息合并计算
ZNC?Ntw aggregation of property 财产的总和
[@) z $W agio 差价；贴水
gJFpEA { Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
-^xKG'uth Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
J!fc)h 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
=#")G1A Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
19-yM`O 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Y <i}"eI* Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
-MW(={# 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Y./}zCT agreement for a settlement 授产协议
4k2c mM$ agreement for assignment 转让协议
yb.|7U?/x agreement for sale 售卖协议；买卖协议
<QW1fE agreement for sale and purchase 买卖协议
"O1*uwm agreement for the payment of interest 支付利息协议
6p]R)K>wS agreement for the repayment of money 还款协议
79B`w
# agreement of reinsurance 再保险协议
eKFc
W5O Agricultural Bank of China 中国农业银行
(xSi6EZ6; air passenger departure tax 飞机乘客离境税
8qYG l ew, Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
-0IFPL8 airport tax 机场税
V45Udwp ^ alcohol duty 酒精税
yY-t4WeXP alienation 让与；让渡；转让
>iWf7-: alimony 生活费；赡养费
Cv(N5mA2 All Ordinaries Index [AOI] 所有普通股指数
Ho8.-QSG all risks 全险；综合险
Yl~?MOk All Sales Record for Stock Market 《股票市场成交报告》
2c`=S5 Allied Capital Resources Limited 新联财务有限公司
?gMrcc/{ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
"KE38`NL allocation letter 拨款信件
TN@J PoH allocation of fund 分配款项；预留款项
+-YuBVHL allocation of profit 利润分配；溢利分配
5b4V/d*
' allocation warrant 拨款令
. .je< allotment 分配；配股
H{Y=& #%d allotment notice 股份配售通知；配股通知
I )%jPH:ua allotment of shares 股份分配
(5DGs_> allowable 可获宽免；免税的
Vh9s.=*P@ allowable business loss 可扣除的营业亏损
Jq<`j<'9 allowable expenses 可扣税的支出
u.4vp]eU allowance 免税额；津贴；备抵；准备金
X%1.mTU~K allowance for debts 债项的免税额
k t0{-\
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wOkJ:k allowance for funeral expenses 殡殓费的免税额
l=?y =2+ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
=2)$|KC allowance for repairs and outgoings 修葺及支出方面的免税额
RT A= |q allowance to debtor 给债务人的津贴
z,x"vK( alteration of capital 资本更改
OQ&D?2r alternate trustee 候补受托人
0uJzff!| amalgamation 合并
DCzPm/#b ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
;)pV[3[ ambit of charges 征税范围；收费范围
4bi\$ amended valuation 经修订的估值
}
9s American Commodities Exchange 美国商品交易所
|laKntv 2 American Express Bank Limited 美国运通银行
MkGq%AE`Y American Stock Exchange 美国证券交易所
V42*4hskL amortization 摊销
3$y L+%i amount due from banks 存放银行同业的款项
8 ]MzOGB8 amount due from banks abroad 存放海外银行同业的款项
NITx;iC amount due from holding companies 控股公司欠款
z'D{:q amount due from local banks 存放本港银行同业的款项
q]%bd[zkz amount due to banks 银行同业的存款
Fsj&/:
q amount due to banks abroad 海外银行同业的存款
vA -p} ]% amount due to holding companies 控股公司存款
.%b_3s". amount due to local banks 本港银行同业的存款
jz7ltoP amount due to outport banks 外埠银行同业的存款
<Jrb"H[ T" amount for note issue 发行纸币的款额
u#,'ys amount of bond 担保契据的款额
U5$D J5>8 amount of consideration 代价款额
sP8&p*TJF amount of contribution 供款数额
yrNc[kS/ amount of indebtedness 负债款额
Ns= b&Uyc amount of principal of the loan 贷款本金额
[ .uaO amount of rates chargeable 应征差饷数额
ZBq*<VtV amount of share capital 股本额
s1$#G !' amount of sums assured 承保款额
Cj9O [ amount of variation 变动幅度
iT9Ex9RL amount of vote 拨款数额
< $2zr4 amount payable 应付款额
^o \p|f>f amount receivable 应收款额
dq/?&X Amsterdam Stock Exchange 阿姆斯特丹证券交易所
m`q> _* analysis 分析
\.|A,G= ancillary risk 附属风险
yBh"qnOT annual account 周年帐目；周年帐目报表；年度决算；年结
sq|@9GS0T annual accounting date 年结日期
9<c4y4#y annual allowance 每年免税额；年积金；年度津贴；年津
}JMkM9] annual balance 年度余额
hg=G// annual disposable income 每年可动用收入
0F'UFn>{ annual estimates 周年预算
rAw1g,& annual fee 年费
NK hR%H annual general meeting 周年大会
#$B,8LFz,$ annual growth rate 年增率；每年增长率
yzR=:0J annual long-term supplement 长期个案每年补助金
U`_vF~el~ annual pensionable emolument 可供计算退休金的年薪
)&!@O$RS8( annual report 年报
E!l1a5qB Annual Report on the Consumer Price Index 《消费物价指数年报》
W@C tF U9 annual return 周年报表；周年申报表；每年报税表格
mg /kyua^ Annual Return Rules 《周年报表规则》
!:[n3.vm annual review of consumer prices 每年消费物价回顾
gO! h<1 ! annual roll-forward basis 逐年延展方式
<7]
Y\{+ annual salary 年薪
hdql s0 r annual statement 年度报表；年度决算表
wO)KQ~ yX Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
8'Bl=C|0X annuitant 年金受益人
oySM?ZE annuity 年金
B{(l 5B6 annuity contract 年金合约
BQ0PV annuity on human life 人寿年金
Nb^:_0&H@ antecedent debt 先前的债项
P]{.e UB@c ante-dated cheque 倒填日期支票
-" K:ve(K anticipated expenditure 预期开支
U)]natB anticipated net profit 预期纯利
#%tL8/K* anticipated revenue 预期收入
A"VXs1>_^ anti-inflation measure 反通货膨胀措施
k 0Yixa anti-inflationary stance 反通货膨胀立场
B4&pBiG&f6 apparent deficit 表面赤字
pAmI ]( apparent financial solvency 表面偿债能力
3Dv k oV apparent partner 表面合伙人
svjFy/T(lL application for personal assessment 个人入息课税申请书
.: ;Hh~ application of fund 资金应用
bXL a~r4\ application to release as liquidator and to destruct the books of accounts and documents
Ayt!a+J 申请免除清盘人职务及毁灭帐簿与文件
tKGsrgoV appointed actuary 委任精算师
^WPV appointed auditor 委任核数师；委任审计师
+%9Y7qol appointed trustee 委任的受托人
U%\2drM&] appointer 委任人
,#OG/r-H apportioned pro rata 按比例分摊
yS3s5C{C apportionment 分配；分摊
v 8a Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
y'/9Kr V
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CoXL; \ apportionment of estate duty 遗产税的分摊
XQ; d ew+ appraisal 估价；评估
pT$AdvI] appreciable growth 可观增长
&uW.V+ 3 appreciable impact 显着影响
# |[@Due appreciable increase 可观增长
$0 zL appreciation 增值；升值
|T&#"q,i9% appreciation against other currencies 相对其他货币升值
Lb 4!N` l appreciation of the exchange value of Hong Kong dollar 港元汇值上升
P"@^'yR5WK appreciation tax 增值税
S` @*zQ appropriation 拨款；拨用；拨付
:] hfmWC appropriation account 拨款帐目
1V?)zp Appropriation Bill 拨款法案
" T=LHj E appropriation-in-aid system 补助拨款办法
(OJ9@_fgG[ approved assets 核准资产
V@-GQP1 approved basket stock 认可一篮子证券
~J: lC u approved budget 核准预算
K L~sEli approved charitable donation 认可慈善捐款
P~Owvs /= approved charitable institution 认可慈善机构
kcUt!PL approved currency 核准货币；认可货币
Te #[+B? approved estimates 核准预算
_>64XUZ<n approved estimates of expenditure 核准开支预算
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NE q|Y approved overseas trust company 核准海外信托公司
5] %k WV> approved pooled investment fund 核准汇集投资基金
%&(\dt&R1h approved provident fund scheme 认可公积金计划
'#6DI"vJ
approved provision 核准拨款
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B) b 5 approved redeemable share 核准可赎回股份
1bs95Fh9Q approved regional stock 认可地区性证券
iO`f{?b approved retirement scheme 认可退休金计划
bYH_U4b approved subordinated loan 核准附属贷款
-v@^6bQVp arbitrage 套戥；套汇；套利
q)zvePO# arbitrageur 套戥者；套汇者
%*=FLtBjo arbitrary amount 临时款项
G [,VP C= arrangement 措施；安排；协定
epm|pA* arrears 欠款
8, ^UQ5x arrears of pay 欠付薪酬
7IH{5o\e arrears of revenue 逾期未收税款；逾期未收的帐项
SoIMf tX articles of association 组织章程；组织细则；组织章程细则
+?tNly` Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
bNgcZ
V. ascertainment of profit 确定利润
9z}kkYk "Asia Clear" “亚洲结算系统”
ond/e&1 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
iJ eT+} Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
} clNXtN Asian Development Fund [ADF] 亚洲发展基金
)dcGV$4t[ Asian dollar bond 亚洲美元债券
~'i uh>O) Asian dollar market 亚洲美元市场
HjD= .Q Asian dollar rate 亚洲美元利率
0g4cyK~n] Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
W>Kn *Dy8~ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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& asked price 沽盘；喊价；索价；卖方报价
VZR6 oia assessable income 应评税入息
!>j- j assessable loss 应评税亏损
SfT ]C~#$N assessable profit 应评税利润
']x]X , assessable value 应评税值
P nvLXE}F assessed profit 估定利润
JJ Xf%o0yq assessed value 经评估价值
<h[^&CY{ assessment 评税；评定；估价；评税单
C%"@|01cO assessment number 评税编号；估价编号
,3 u19>2 assessment of additional tax 补加税评税
dtm@G|Ij assessment of performance 业绩评估；实绩评价
0nAS4Az Assessor 评税主任
a3[aXe asset price bubbles 资产价格泡沫
'/?&Go l- asset-backed securities 具资产保证的证券
u"ow ?[E assets accretion 资产增值
3kg+*]tLx assets and liabilities 资产与负债
1|CO>)*D assets betterment statement 资产递增表；资产改进表
je\UfEo% assets lending 实物放款；有抵押贷款
_qfdk@@g assets of the company passing on the death 死者去世时转移的公司资产
=6:Iv"< assets pledged as security for liabilities 用作负债抵押的资产
bfgLU.1I assets portfolio 资产投资组合
9UX-)! assets price 资产价格
T^W8_rm *3 assets quality 资产质素
&bb*~W- assets realization 资产变现
on|>"F`pb assets refinancing arrangement 资产再集资安排
de[_T%A assets securitization 资产证券化
#=rI[KI assets situated outside Hong Kong 在香港以外地方的资产
Sob+l'U$ assets stripping 削减资产；拆卖资产
2J$Uz,@ assets value 资产值
gnt[l 0m assignee 承让人
7 m%|TwJN assignment 转让；转让书；转让契
~ nIZ g5 assignment of interest 权益转让
ezeGw?/ assignment of letters patent and trade mark 专利证书及商标转让
1Cthi[ B assignment of property 物业转让；物业转让书
Gf>T{Q`,is assignment right 转让权
;F5%X\ t- assignor 转让人
6}0#({s:R associate 有联系的人；有关连人士；相联者；合伙人；联系人
WqA P'x 1 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
-xXM/3g1u associate member 附属会员
O;r 8l+ associated body corporate 相联法人团体
@EvnV. associated company 相联公司；联属公司
h fNBWN associated corporation 相联法团
-.y3:^){^ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
eZHi6v)i 公认会计师公会〔英国〕
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Association of Futures Exchange Brokers 香港期货经纪协会
~W4<M:R Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
q 4 E{? association of underwriters 承保人组织
1'=brc YR assumption of control 接管
l6RJour assurance 担保；保险；转易；转易书
:iJ= 9 assurance of interest 权益的转易
<W1!n$V ] at 19XX price 按一九ＸＸ年价格计算
71eD~fNdx at a discount 按赔价计算；按贴水价格计算；打折扣
aG!! z> at a premium 按溢价计算；按升水价格计算
^?,/_ 3 at call 通知付款；按通知
k5 8lmuU at constant market price 按固定市价计算
Wo%& ,>]<H at constant price 按固定价格计算
5m/r,d^H at cost 按成本计算
RV~w+%f at current market price 按当时市价计算；按现时市价计算
w t}a`hxu at current price 按当时价格计算；按现时价格计算
@/~41\=e at factor cost 按要素成本计算；按生产要素成本计算
qe0@tKim at money-of-the-day price 按付款当日价格计算
{=kA8U at or better 按指定或较佳价位〔买卖指令〕
ITTC} at par 按面值计算；平价
v^pE= f */ at sight 见票即付
P GJ?=qXr# at the close 按收市盘
cCwT0O#d at the opening 按开市盘
w% M 0Mu attestation 见证；见证条款
D F#Ob( 1 at-the-money option 平价期权
8Og9P1jVh attorney 受权人；受托代表人
vw g\qKqSM attornment 新拥有人承认书
[@(zGb8 attributable profit 可归属利润
|h;MA,qva attributable share value 可归属股份价值
7G xN I Auckland Stock Exchange 奥克兰证券交易所
b]Jh0B ~Y auction 拍卖
rv^j&X+EH auctioneer 拍卖商
* fx<>aK audit 审计；核数
nBQG.3 Audit Commission 审计署
VFyt9:a Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
6w5 4+n 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〕
,]+6kf 5 audit review 帐目审查
y 8sI @y6 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
" C>KK s } audited account 审计帐目；经审计的帐目
=|6IyL_N audited annual account 经审计的周年帐目
2'++G[z audited balance sheet 经审计的资产负债表
-y~JNDS1] auditor 核数师；核数主任；审计师
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auditor's certificate 核数师证明书；审计师证明书
, 30&VW## auditor's report 核数师报告；审计师报告
bte e;3` Aussie bond 澳元债券
4Hu .o 7 austerity budget 紧缩预算
^0VI J )y Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
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& Australia All Ordinaries Index 澳洲所有普通股票指数
`X Tu$+ Australian Dollar [AUD] 澳元
3) =$BSC% Australian Options Market 澳大利亚期权市场
y- g5`@ Australian Securities Commission 澳洲证券事务监察委员会
&u8BGMl2 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
<yeG0`}t Australian Stock Exchange 澳大利亚证券交易所
:R _(+EK1 Austrian Schilling [ATS] 奥地利先令
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authentication 认证；鉴证
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authority to purchase 委托购买证；委购书
t4nAy)I)P authorization 认可；核准；授权；授权书
%_5B"on authorization by direction 指示授权
%H:!/'45 authorization by instruction 指令授权
WL>"hkx authorization by warrant 令状授权
C! :\H<gI authorization of unit trust 单位信托的认可
>2_J(vm> authorized agent 指定代理人
TkK- r(= authorized capital 法定资本
M6?* \ 9E authorized clerk 出市员
{&3n{XrF( authorized dealer 认可交易商
w+Ag!O}.L authorized financial institution 认可财务机构
pbu 8Ib8z authorized fund 认可基金
Z_S~#[\7^] authorized fund house 获授权的基金公司；认可基金公司
>RRb8=[J authorized institution 认可机构
,]>Eg6B,u authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
nF05p2Mh authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
{>Zc#U' authorized insurer 获授权保险人；获认可承保人
]zu" x9-` authorized investment 特准投资项目
-\LB>\;qn authorized person 获授权人
#b:8-L t:M authorized representative 获授权代表
kz+P?mopm authorized share capital 法定股本
Hl] 3F^ { automated quotation system 自动报价系统
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#_Z.zr Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
ZNzye1JSm 自动交易系统〔香港期货交易所有限公司〕
@ %kCe>r automatic adjustment mechanism 自动调整机制
IGVNX2 automatic adjustment system 自动调整系统
.aF+>#V=Q Automatic Clearing House 自动票据交换所
s fazrz`h automatic exchange rates accumulation system 自动化汇率累集系统
8J G t|, Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
)Nk^;[ automatic teller machine [ATM] 自动柜员机
MOdodyG autopay 自动转帐
3:!+B=woR available assets 可用资产
dqnxhN+& available fiscal reserve 现存财政储备
S =2-<R available profit 可用利润
fk 9FR^u Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
9"oc.ue.2D average 平均；平均数；海损
EI]NOG 0 average basic salary 平均基本薪金
']>@vo4kK{ average consumer expenditure 平均消费开支；一般消费开支
JhIgq W2 average cost 平均成本
S's\M5 average cost of land production 增辟土地平均成本
7 \eN 8+ average daily turnover 平均每日成交额
?> }bg average daily wage rate 平均每日工资率
wS#.W zp.w average expenditure pattern 平均开支模式
r k{DrbRx average growth rate 平均增长率
<1>\?$)D average net fixed assets 固定资产平均净值
yX?& K}JI average of relatives 相对价格平均数
RD<l<+C^~ average price 平均价格
Uu W" average propensity to consume 平均消费倾向；一般消费倾向
Ydh]EO0 ' average propensity to save 平均储蓄倾向；一般储蓄倾向
36e !je average rate 平均率
#"=_GA^.{ average revenue 平均收入；平均收益
6 I"Q9( average stock 平均库存；平均存货
|lrLTI^a average yearly rent 平均年租
B <x)^[ <v avoidance of double taxation 避免双重课税
k~h'`( avoidance of tax 避税
