A:
6 !Mm") A share Ａ股；甲类股份
bq8h ?Q abatement of tax 减税；减扣免税额
Hh&qjf ABN AMRO Bank N.V. 荷兰银行
O sy _C<O above-the-line expenditure 线上项目支出；经常预算支出
v4X ` Ul* above-the-line receipt 线上项目收入；经常预算收入
Da)_O JYE ABSA Asia Limited 南非联合亚洲有限公司
puh-\Q/ P absolute change 绝对数值变更
!@arPN$ absolute expenditure 实际开支
tu ;Pm4q7 absolute guideline figure 绝对准则数字
<a+ @ 4d; absolute interest 绝对权益
B <G,{k absolute order of discharge 绝对破产解除令
w)R5@
@C* absolute profit margin 绝对利润幅度
s._,IW;
absolute value 实值；绝对值
g">^#^hBE absolutely vested interest 绝对既得权益
{=,I>w]T|W absorbed cost 已吸收成本；已分摊成本
+KTHZpp!c2 absorption 吸收；分摊；合并
.jbxA 2 absorption rate 吸收率；摊配率；分摊率
CFoR!r:X ACB Finance Limited 亚洲商业财务有限公司
r& F
6ZCw acceptable form of reciprocity 合理的互惠条件
4`o<e)c3 acceptable rate 适当利率；适当汇率
\0e`sOS` L acceptance agreement 承兑协议
{=U*!`D acceptance for honour 参加承兑
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C}@eA' acceptor 承兑人；接受人；受票人
D '% O<.m acceptor for honour 参加承兑人
R$Qhu xT| accident insurance 意外保险
g`2O h5dA Accident Insurance Association of Hong Kong 香港意外保险公会
e;|$nw- accident insurance scheme 意外保险计划
XBcbLF accident year basis 意外年度基准
B)P]C5KRD accommodation 通融；贷款
v5{2hCdt accommodation bill 通融票据；空头票据
Ef@Et(f_mQ accommodation party 汇票代发人
Uaj_,qb( account balance 帐户余额；帐户结余
Jm 0.\[ J account book 帐簿
<29K!
[ account collected in advance 预收款项
\# N ? account current book 往来帐簿
r'o378]= account of after-acquired property 事后取得的财产报告
i
If?K%M7 account of defaulter 拖欠帐目
H%}/O;C account payable 应付帐款
|tse"A5Z account payee only [A/C payee only] 只可转帐；存入收款人帐户
Qte%<PO x+ account receivable 应收帐款
QTN'yd?WE account receivable report 应收帐款报表
vbG &F.P account statement 结单；帐单；会计财务报表
43O5|8o account title 帐户名称；会计科目
i;juwc^n} accountant's report 会计师报告
E iZa,}A Accountant's Report Rules 会计师报告规则
"-rqL accounting and auditing procedure 会计与审计程序；会计与核数程序
L
gy^ ^. Accounting Arrangements 《会计安排》
{r5OtYmpR accounting basis 会计基础
)dJx82"
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cVr+Wp7K#| Accounting Circular 《会计通告》
G9GLRdP accounting class 会计类别
<:8E w accounting date 记帐日期；会计结算日期
YJ~ mcaw accounting for money 款项核算
O*W<za; Accounting Officer 会计主任
8 tIy"5 accounting period 会计报告期；会计期
~zWLqnS} accounting policy 会计政策；会计方针
S a}P
|qI accounting practice 会计惯例
cz| ?j accounting principle 会计准则
@*|T(068& accounting record 会计记录
UG}2q:ST accounting report 会计报告
P^ <to(| Accounting Services Branch [Treasury] 会计事务部〔库务署〕
D`Ka IqLz Accounting Society of China 中国会计学会
=4V SbOlZ accounting statement 会计报表
*D9H3M[o# accounting system 会计制度；会计系统
_,d<9 Y) accounting transaction 会计事项；帐务交易
&rl;+QS accounting treatment 会计处理
roBb8M|q accounting year 会计年度
~_g{P3 accretion 增值；添加
hMV >5Y[s accrual 应计项目；应累算数目
OkCAvRg accrual basis 应计制；权责发生制
| :i d/ accrual basis accounting 应计制会计；权责发生制会计
)%lPKp4] accrue 应累算；应计
{2i8]Sp1d/ accrued benefit 应累算利益
33&\E- Q> accrued charges 应计费用
_c5*9')-) accrued cumulative preference share dividend 应累算的累积优先股股息
`82Dm!V accrued expenses 应累算费用
Wu8^Z Z{ accrued interest payable 应付利息；应计未付利息
]e+&Pxw]e accrued interest receivable 应收利息；应计未收利息
XGjFb4Tw7 accrued right 累算权益
{OOn7= accruing profit 应累算的利润
$ \o)-3 accumulated fiscal reserve 累积财政储备
tvq((2 accumulated profit 累积利润；滚存溢利
F!*GrQms accumulated reserve 累积储备
?zbW z=nq accumulation of surplus income 累积收益盈余
wkV'']= Xg acquired assets 既得资产
BL"7_phM , acquisition 收购；购置；取得
Ed2A\S6tl acquisition cost 购置成本
uv^x acquisition expenses 购置费用
HIC ! :| acquisition of 100% interest 收购全部股权
Htln <N acquisition of control 取得控制权
&
Y2xO acquisition of fixed assets 购置固定资产
Bvh{|tP4 acquisition of shell “买壳”
1i'y0]f acquisition price 收购价
1uB$@a\ act of God 天灾
#VVfHC y acting partner 执事合伙人
\<G"9w active market 买卖活跃的市场；交投畅旺的市场；旺市
|{_>H ' active partner 积极参与的合伙人
$J&c1 active trading 交投活跃
hhFO, actual circulation 实际流通
7T t!h f actual cost 实际成本
]]3rSXs2}J actual expenditure 实际开支；实际支出
!]RSG^%s{ actual income 实际入息；实际收入；实际收益
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9A(k actual market 现货市场
j2.7b1s actual price 现货价；实际价格
S kB*w'k actual profit 实际利润
y f4L0. actual quotation 实盘；实际价位；实际报价
0r8Wv,7Bo actual year basis 按实际年度计算
@2 *Q* actuals 实货
=)gdxywoC actuarial investigation 精算调查
WIpV'F|t]` actuarial principle 精算原则
f GRV]6?V actuarial report 精算师报告
4"\cA:9a Actuarial Society of Hong Kong 香港精算学会
5NH4C actuarial valuation 精算师估值
4- Jwy actuary 精算师
K>b4(^lf ad referendum agreement 暂定协议；有待覆核的协定
G#^0Bh& ad valorem duty 从价税；按值征税
kRBO] ad valorem duty system 从价税制
=;b3i1'U ad valorem fee 从价费
qd#7A ksm ad valorem tariff 从价关税
,VSO;:Z additional allowance 额外免税额
c" p Oi& additional amount for unexpired risk 未过期风险的额外款额
5Dz$_2o M3 additional assessable profit 补加应评税利润
9cU9'r# h additional assessment 补加评税
x{tlC}t additional commitment 额外承担
dM P'Vnfj additional commitment vote 额外承担拨款
GG +T- additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
n${k^e -= additional dependent parent allowance 供养父母额外免税额
r\Yh'cRW{ additional provision 额外拨款
KLE)+| additional stamp duty 附加印花税
\iP@|ay9 additional tax 补加税罚款；补加税款
;gD\JA Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
SW'e TG adjudged bankrupt 被裁定破产
Au}l^&,zN adjudicated bankrupt 裁定破产人
+oq<}CNr{ adjudication fee 裁定费；评定印花税额手续费；评估契据费
x;\/Xj ; adjudication of bankruptcy 裁定破产；宣告破产
F"O\uo:3 adjudication of insolvency 裁定无力偿还债务
gq/Za/ !6 adjusted actual 经调整的实数；调整后的实数
b78~{h t` adjusted current assets 经调整的流动资产；调整后的流动资产
IF\ @uo` adjusted figure 经调整的数字；调整后的数额
2lOUNx Q$ adjusted liabilities 经调整的负债；调整后的负债
=WBfaxL} adjusted loss 经调整的亏损；调整后的亏损
TsG x2[ 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
|D%mWQng adjusted profit 经调整的利润；调整后的利润
K7K/P{@9[9 adjusted surplus 经调整的盈余额；调整后的盈余额
6N5(DD adjusted value 经调整的价值；调整后的价值
1 <+aF, adjustment 调整；修订；理算〔保险〕
+}a(jO adjustment centre 调剂中心
\IImxk E adjustment lag 调整过程的时间差距；调整时差
oOU_
Nay adjustment mechanism 调整机制
Hq 3 V+$ adjustment of loss 亏损调整
5g/, VM e adjustment process 调整过程；调整程序
f5FEHyj| adjustment range 调整幅度
GZNN2
' administered exchange rate 受管制汇率
2A[hMbL Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
#Lp}j?Y administration expenses 行政费用
5)eM0,: administration fee 手续费；行政费
4OpzGZ4+ administration in bankruptcy 破产管理
zyUS$g]& administration order 遗产管理令
MGt>:&s(] administrator 管理人；遗产管理人
#
#2'QNN administrator of the estate 遗产管理人
ck5cO-1>6 admission of debt 债项承认书
c@3 5\!9 admission of proof 接纳债权证明
[|=M<>?[ advance 放贷款项；垫付款项；预支款项；预付款项
t"q'"FX advance account 暂支帐目；预付款帐户
vc&+qI +I3 advance compensation 预付补偿金
?_Z -} f advance from shareholder 股东垫款
RLB"}&SF] advance pending reimbursement 预支以待日后付还
dIlpo0; F advanced economy 先进经济体系
| |awNSt advancement 预付；预付财产
bvB', yBZ advances warrant 垫款令
=\5WYC advancing 贷出
G[yzi adverse balance 逆差
hr 6j+p: adverse exchange 逆汇
}&e HU advertisement addressed to shareholders 在报章刊登的致股东通告
L\:m)g,F. advice for collection 托收通知书
]rH[+t- advice of drawing 提款通知书；汇票通知书
~u ty<fP advice of payment 付款通知
Q47R`" Advisory Committee [Securities and Futures Commission]
Op c szq5n 谘询委员会〔证券及期货事务监察委员会〕
H>%AK'' Advisory Committee on Diversification 经济多元化谘询委员会
aaT3-][ affidavit 誓章；遗产申报誓章
cK u[ 4D{ affidavit of no receipt 述明无收款的誓章
k'#3fz\ affiliate 联号；联营公司；附属公司
9n{Y6I
x: affiliated company 附属公司；联号；联营公司
h%ys: :\zF affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Wc NQF!f affordability 负担能力
dB0#EJaE African Development Bank [AfDB] 非洲开发银行
M-Efe_VRQc after-acquired property 事后取得的财产
L%is"NZh after-hours dealing 市后交易
>Rk aFcq after-tax profit 税后盈利；税后利润；税后溢利
8X"4RyNSn agency agreement 代理协议
cOX )+53 agency expenses 代理机构的开支
pF-_yyQ agency fee 代理费
sIg TSdk Agency Law 《代理法》
t:fz%IOe agent 代理人；承销人
f J c( agent of company 公司代理人
O8A1200 agent's fee 代理人费；经纪费
f(D'qV T{ aggregate 总计；总数；总体数字
uH%b rbrU aggregate amount 总款额；总额
RBn/7 aggregate assets and liabilities 总体资产与负债
h]ae^ M aggregate at constant price 按固定价格计算的总体数字
0lg'QG> aggregate demand 总需求
(4/"uj5 aggregate gross position 总持仓量
`y.4FA4"8 aggregate limit 总限额
*u "%hXR aggregate of salaries tax 合计薪俸税
K6p\ >J aggregate performance 总体表现；总体业绩
nsU7cLf"^V aggregate supply 总体供应
B?=R= p aggregate surplus 总盈余
F{E @snc aggregate total 整体总额
1bCE~,tD aggregate value 总值；合计价值
if|5v^/ aggregated basis 合计基准
9=MNuV9/s aggregated net chargeable income 合计应课税入息实额
}_zN%Tf~ aggregation 合并计算；合计；总和
-@"3`uv" aggregation of incomes of husband and wife 夫妇入息合并计算
[+dCA aggregation of property 财产的总和
=JzzrM|V* agio 差价；贴水
E4892B:` 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》
?96r7C| Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
xOj#%; 《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》
v.Bwg 7R3 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
A& t8C8, 《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》
`+n#CWZ"Y Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
scH61Y8 ` 《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:TfD{Xgc agreement for a settlement 授产协议
;7:} iKU agreement for assignment 转让协议
~
O#\$u agreement for sale 售卖协议；买卖协议
SQ4^sk_! agreement for sale and purchase 买卖协议
@u9L+*F
agreement for the payment of interest 支付利息协议
M11\Di1 agreement for the repayment of money 还款协议
";rXCH. agreement of reinsurance 再保险协议
0 q"4\#4l Agricultural Bank of China 中国农业银行
~F'6k&A^q air passenger departure tax 飞机乘客离境税
F8-GnT xa Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
yO)xN=o^\ airport tax 机场税
$J4\jIipL alcohol duty 酒精税
uK" T~ alienation 让与；让渡；转让
uE')<fVX( alimony 生活费；赡养费
q x)\{By All Ordinaries Index [AOI] 所有普通股指数
& SbdX all risks 全险；综合险
_`? cBu` All Sales Record for Stock Market 《股票市场成交报告》
#17 &rizl Allied Capital Resources Limited 新联财务有限公司
#wIWh^^ Zy all-items index [Consumer Price Index] 总指数〔消费物价指数〕
I sI5c allocation letter 拨款信件
jSE)& K4nI allocation of fund 分配款项；预留款项
3(V0,L'1 allocation of profit 利润分配；溢利分配
ZDmL?mC allocation warrant 拨款令
z ni9 allotment 分配；配股
+=E\sEe allotment notice 股份配售通知；配股通知
9
fB|e| allotment of shares 股份分配
yR>P allowable 可获宽免；免税的
$8eiifj allowable business loss 可扣除的营业亏损
aJ(/r.1G allowable expenses 可扣税的支出
;99oJD, allowance 免税额；津贴；备抵；准备金
p"%D/ -%Gu allowance for debts 债项的免税额
(7G4 v allowance for depreciation by wear and tear 耗损折旧免税额
A| f6H6UUx allowance for funeral expenses 殡殓费的免税额
m* _X PY allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Bu=1-8@=qs allowance for repairs and outgoings 修葺及支出方面的免税额
8C*@d_=q allowance to debtor 给债务人的津贴
&f. |MNz; alteration of capital 资本更改
eWAD;x?. alternate trustee 候补受托人
-z`%x@F<&L amalgamation 合并
yk4 @@kHW ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
<K^a2 D ambit of charges 征税范围；收费范围
4u}Cki,vOK amended valuation 经修订的估值
9{;L7`< American Commodities Exchange 美国商品交易所
#b;?:.m\= American Express Bank Limited 美国运通银行
]`$yY5 &W0 American Stock Exchange 美国证券交易所
h-ii-c?R@0 amortization 摊销
:%sBY0 yF amount due from banks 存放银行同业的款项
AA=Ob$2$ amount due from banks abroad 存放海外银行同业的款项
!2!Zhw2u amount due from holding companies 控股公司欠款
pCIS8 2L amount due from local banks 存放本港银行同业的款项
zG_n x3 amount due to banks 银行同业的存款
7e+C5W*9b amount due to banks abroad 海外银行同业的存款
DK?aFSf\ amount due to holding companies 控股公司存款
j<(E %KN3 amount due to local banks 本港银行同业的存款
=8 @DYz' amount due to outport banks 外埠银行同业的存款
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KyoMs amount for note issue 发行纸币的款额
Nksm&{= 6S amount of bond 担保契据的款额
%htI!b+"@ amount of consideration 代价款额
~ 4~r amount of contribution 供款数额
myfTz tJ amount of indebtedness 负债款额
( 5! '42 amount of principal of the loan 贷款本金额
Am*IC?@tq amount of rates chargeable 应征差饷数额
o+.L@3RT4 amount of share capital 股本额
C%Lr3M;S' amount of sums assured 承保款额
;EJ!I+� amount of variation 变动幅度
q3#[6! amount of vote 拨款数额
rn)Gx2 5 amount payable 应付款额
e7GYz7 amount receivable 应收款额
P{ A})t7 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
A*DN/lG analysis 分析
phH@{mI ancillary risk 附属风险
r&8aB85 annual account 周年帐目；周年帐目报表；年度决算；年结
4E.9CjN1> annual accounting date 年结日期
5c::U= annual allowance 每年免税额；年积金；年度津贴；年津
Qq:}Z7
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Zm0VaOT $I annual disposable income 每年可动用收入
W2X`%Tx0 annual estimates 周年预算
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TUr96 annual fee 年费
a9e0lW:=c annual general meeting 周年大会
:8@)W<>% annual growth rate 年增率；每年增长率
E& cC2(w annual long-term supplement 长期个案每年补助金
1?&|V1vc annual pensionable emolument 可供计算退休金的年薪
{*+J`H_G2a annual report 年报
-*mbalU,J Annual Report on the Consumer Price Index 《消费物价指数年报》
m"~ddqSMT annual return 周年报表；周年申报表；每年报税表格
]|!| 3lQ Annual Return Rules 《周年报表规则》
d\>XfS annual review of consumer prices 每年消费物价回顾
X:s~w#>R annual roll-forward basis 逐年延展方式
Ua
\f]y annual salary 年薪
=,zB|sjn annual statement 年度报表；年度决算表
CsZm8oL$ 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
KM i$0+ annuitant 年金受益人
8zHx$g annuity 年金
]^"Lc~w8& annuity contract 年金合约
ZX&e,X~V annuity on human life 人寿年金
H 0+-$s;f antecedent debt 先前的债项
3r+c&^ ante-dated cheque 倒填日期支票
{g nl6+j anticipated expenditure 预期开支
:N<Qk anticipated net profit 预期纯利
!T<,fR+8X anticipated revenue 预期收入
05H:ZrUV anti-inflation measure 反通货膨胀措施
+H&/C1u anti-inflationary stance 反通货膨胀立场
.pPuBJL]< apparent deficit 表面赤字
BGi'UL, apparent financial solvency 表面偿债能力
m ^XO77" apparent partner 表面合伙人
H,TApF89A application for personal assessment 个人入息课税申请书
Kkq-x'gt^ application of fund 资金应用
<6-73LsHcP application to release as liquidator and to destruct the books of accounts and documents
e^ N~)Nlj 申请免除清盘人职务及毁灭帐簿与文件
?<4pYEP appointed actuary 委任精算师
y2+f)Xp_.C appointed auditor 委任核数师；委任审计师
:2xGfy?? appointed trustee 委任的受托人
uT=r*p(v appointer 委任人
k O}%Y?9d apportioned pro rata 按比例分摊
g8E5"jpXx3 apportionment 分配；分摊
=KQIrS: Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
]R\L~Kr apportionment formula 分摊方程式
(pCHj' apportionment of estate duty 遗产税的分摊
>[wxZ5)) appraisal 估价；评估
.X3n9] appreciable growth 可观增长
OP+*%$wR appreciable impact 显着影响
9~=zD9,|iA appreciable increase 可观增长
TI8\qIW appreciation 增值；升值
8 !:2 : appreciation against other currencies 相对其他货币升值
`Eg X# appreciation of the exchange value of Hong Kong dollar 港元汇值上升
#tg\
bb appreciation tax 增值税
_YlyS )#@ appropriation 拨款；拨用；拨付
)6%*= - appropriation account 拨款帐目
;B
| Appropriation Bill 拨款法案
#xx.yn(7 appropriation-in-aid system 补助拨款办法
7l-MV n_8 approved assets 核准资产
H.iCYD_= approved basket stock 认可一篮子证券
Y>3zpeQ!& approved budget 核准预算
<v9IK$J approved charitable donation 认可慈善捐款
Hc8^w6S1@ approved charitable institution 认可慈善机构
o% Q7 el$f approved currency 核准货币；认可货币
IR3SP[K" approved estimates 核准预算
q'7.lrKwa> approved estimates of expenditure 核准开支预算
1E!.E=Y ?M approved overseas insurer 核准海外保险人
Efe(tH2q approved overseas trust company 核准海外信托公司
Cm8h
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sK W~+ ] approved provident fund scheme 认可公积金计划
2?LPr approved provision 核准拨款
?99r>0 1> approved redeemable share 核准可赎回股份
0J[B3JO@M approved regional stock 认可地区性证券
S=S/]]e approved retirement scheme 认可退休金计划
eN5F@isy approved subordinated loan 核准附属贷款
P=}dR&gk' arbitrage 套戥；套汇；套利
A#']e 8 arbitrageur 套戥者；套汇者
19[o XyFI arbitrary amount 临时款项
xX<T5Ls arrangement 措施；安排；协定
\c{sG\ > arrears 欠款
4 5wqX h arrears of pay 欠付薪酬
H(Wiy@cJn arrears of revenue 逾期未收税款；逾期未收的帐项
)$1j"mV articles of association 组织章程；组织细则；组织章程细则
=3% GLj Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
cV1E<CM ascertainment of profit 确定利润
^PE|BCs "Asia Clear" “亚洲结算系统”
#X``^
Asia Commercial Bank Ltd. 亚洲商业银行有限公司
"x]7 et, Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
]qZj@0#7n Asian Development Fund [ADF] 亚洲发展基金
z^*g 2J, Asian dollar bond 亚洲美元债券
0FL'8!e< Asian dollar market 亚洲美元市场
<#"_Qgdix Asian dollar rate 亚洲美元利率
JX ww_e[ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
p;7w H\c Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
/g %RIzgW asked price 沽盘；喊价；索价；卖方报价
T>*G1 -J# assessable income 应评税入息
e\aW~zs 2 assessable loss 应评税亏损
im+g |9@% assessable profit 应评税利润
K5bR7f: assessable value 应评税值
#D(= [F assessed profit 估定利润
{C?$ osrr assessed value 经评估价值
s! D?% assessment 评税；评定；估价；评税单
ZvXw#0) v assessment number 评税编号；估价编号
F sq)co assessment of additional tax 补加税评税
wNl6a9# assessment of performance 业绩评估；实绩评价
/_expS PHl Assessor 评税主任
F#Pn] asset price bubbles 资产价格泡沫
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#z@b asset-backed securities 具资产保证的证券
IcqzMm b assets accretion 资产增值
zA|lbJz=GY assets and liabilities 资产与负债
E*tT^x) assets betterment statement 资产递增表；资产改进表
J?t(TW6E assets lending 实物放款；有抵押贷款
o&k,aCQC assets of the company passing on the death 死者去世时转移的公司资产
.*595SuF assets pledged as security for liabilities 用作负债抵押的资产
Q9p7{^m&E assets portfolio 资产投资组合
z muR n4Nv assets price 资产价格
.2rpQa/h assets quality 资产质素
RxPD44jVA assets realization 资产变现
tqB6: p-% assets refinancing arrangement 资产再集资安排
c9nv=?/}f assets securitization 资产证券化
v13\y^t assets situated outside Hong Kong 在香港以外地方的资产
wr:-n assets stripping 削减资产；拆卖资产
Z 6WNMQ1: assets value 资产值
I3Z\]BI assignee 承让人
(B@\Dw8^ assignment 转让；转让书；转让契
k $ SMQ6 assignment of interest 权益转让
nnu#rtvZp} assignment of letters patent and trade mark 专利证书及商标转让
zw5Ol%JF assignment of property 物业转让；物业转让书
+g1+,?cU assignment right 转让权
?hp,h3s;n$ assignor 转让人
KdTWi;mV2- associate 有联系的人；有关连人士；相联者；合伙人；联系人
d} ?KPJ{ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
wLfH/J associate member 附属会员
" ~K ph0- associated body corporate 相联法人团体
!-SI &qy associated company 相联公司；联属公司
hSps9*y associated corporation 相联法团
z}r Association of Chartered Certified Accountants [ACCA] [United Kingdom]
0,#n_" 公认会计师公会〔英国〕
7''iT{-[p Association of Futures Exchange Brokers 香港期货经纪协会
" 9 vL+Hh Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
FKf2Q&2I association of underwriters 承保人组织
L&|^y8 assumption of control 接管
j@UE#I|h assurance 担保；保险；转易；转易书
)#? K2E assurance of interest 权益的转易
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BS(kq< at 19XX price 按一九ＸＸ年价格计算
[%Z{M p'g at a discount 按赔价计算；按贴水价格计算；打折扣
2>CR] at a premium 按溢价计算；按升水价格计算
Cz&t*i/ at call 通知付款；按通知
]-+l .gVFW at constant market price 按固定市价计算
*xx)j:Sc2 at constant price 按固定价格计算
'w/ S6j at cost 按成本计算
N
/;Vg ^Wx at current market price 按当时市价计算；按现时市价计算
7^#O{QYol at current price 按当时价格计算；按现时价格计算
qckRX+P` at factor cost 按要素成本计算；按生产要素成本计算
:yw(Co]f at money-of-the-day price 按付款当日价格计算
cp`ZeLz2^ at or better 按指定或较佳价位〔买卖指令〕
BryD?/}P)M at par 按面值计算；平价
TOvs W<cM at sight 见票即付
1 :|o7` at the close 按收市盘
G8Ow;:Ro
at the opening 按开市盘
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attestation 见证；见证条款
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^a at-the-money option 平价期权
tp\d:4~R attorney 受权人；受托代表人
) 2jH&}K attornment 新拥有人承认书
W:}t%agis attributable profit 可归属利润
9zLeyw\ attributable share value 可归属股份价值
q03nu3uDI Auckland Stock Exchange 奥克兰证券交易所
u0Z MrIJ auction 拍卖
(
~J tKSq% auctioneer 拍卖商
aOUTKyR ~ audit 审计；核数
+mO / 9m Audit Commission 审计署
vNm4xa% Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
I;{Ua * 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〕
@cG+ D audit review 帐目审查
W yP] ]I. Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
A' n7u'6= audited account 审计帐目；经审计的帐目
i\K88B&24 audited annual account 经审计的周年帐目
!xU\s'I+# audited balance sheet 经审计的资产负债表
iqWkhJphv auditor 核数师；核数主任；审计师
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&1_I auditor's certificate 核数师证明书；审计师证明书
{Q^ -
auditor's report 核数师报告；审计师报告
+Q :)zE Aussie bond 澳元债券
h6 :|RGF austerity budget 紧缩预算
tCj \U+; Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
!H9zd\wc Australia All Ordinaries Index 澳洲所有普通股票指数
sv!6z Js Australian Dollar [AUD] 澳元
M'NOM>8 Australian Options Market 澳大利亚期权市场
T I yHM1+ Australian Securities Commission 澳洲证券事务监察委员会
PaDm"+H@ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
}f hGofN$e Australian Stock Exchange 澳大利亚证券交易所
)<5hga][~a Austrian Schilling [ATS] 奥地利先令
7?uIl9Vk>( authentication 认证；鉴证
AbX#wpp! authority to purchase 委托购买证；委购书
Flb M(ofY authorization 认可；核准；授权；授权书
x*:"G'z T authorization by direction 指示授权
Rf{YASPIw& authorization by instruction 指令授权
q9L q+4\ authorization by warrant 令状授权
V#~.n ;d authorization of unit trust 单位信托的认可
& i *e&{L7 authorized agent 指定代理人
B\~(:(OPM] authorized capital 法定资本
QC1\Sn / authorized clerk 出市员
d @b ]/ authorized dealer 认可交易商
7Ewq'Vu`y authorized financial institution 认可财务机构
*M6j)jqV authorized fund 认可基金
D@
BP< authorized fund house 获授权的基金公司；认可基金公司
i \ )$ authorized institution 认可机构
b,#? LdQ% authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Z3 dI
B`@ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
H_u% e*W authorized insurer 获授权保险人；获认可承保人
YizwKcuZ authorized investment 特准投资项目
S e!B,'C% authorized person 获授权人
0.^67' authorized representative 获授权代表
CI|#,^ authorized share capital 法定股本
@3?dI@i( automated quotation system 自动报价系统
=vb 'T Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
y*-D 自动交易系统〔香港期货交易所有限公司〕
)jw!, "_4 automatic adjustment mechanism 自动调整机制
?oU5H automatic adjustment system 自动调整系统
NV\{$*j(|J Automatic Clearing House 自动票据交换所
6MQyr2c automatic exchange rates accumulation system 自动化汇率累集系统
ca' c5*Fs Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
o"qG'\ x automatic teller machine [ATM] 自动柜员机
aBKJd autopay 自动转帐
[-nPHmZV[ available assets 可用资产
G;J!3A;TE available fiscal reserve 现存财政储备
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gzB^> available profit 可用利润
jf=90e Jc Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
$KsB'BZy average 平均；平均数；海损
8y]{I^ z} average basic salary 平均基本薪金
Lv- M. average consumer expenditure 平均消费开支；一般消费开支
a.XMeB average cost 平均成本
jq(rn bV average cost of land production 增辟土地平均成本
2bOFH6g average daily turnover 平均每日成交额
D!V*H?;U average daily wage rate 平均每日工资率
m3` J9f,c/ average expenditure pattern 平均开支模式
$A)[s$ average growth rate 平均增长率
2'}/aL|G average net fixed assets 固定资产平均净值
] q|U0(q9 average of relatives 相对价格平均数
L#MMNc+ average price 平均价格
^B(:Hv}G(: average propensity to consume 平均消费倾向；一般消费倾向
zoau5t average propensity to save 平均储蓄倾向；一般储蓄倾向
=qww|B92 average rate 平均率
hhJs$c( average revenue 平均收入；平均收益
W'5c%SI average stock 平均库存；平均存货
&C6*"JZ4 average yearly rent 平均年租
gz p]hh@4 avoidance of double taxation 避免双重课税
1sXVuto avoidance of tax 避税
