A:
fCSM#3|,] A share Ａ股；甲类股份
"hU'o& abatement of tax 减税；减扣免税额
GNXQD}L?b? ABN AMRO Bank N.V. 荷兰银行
TxhTK5#f above-the-line expenditure 线上项目支出；经常预算支出
jfyV9) above-the-line receipt 线上项目收入；经常预算收入
zh$[UdY6 ABSA Asia Limited 南非联合亚洲有限公司
q/,W'lQ\; absolute change 绝对数值变更
p6( n\eg R absolute expenditure 实际开支
E'=~<& absolute guideline figure 绝对准则数字
:\Z;FA@g(g absolute interest 绝对权益
{m9OgR5U absolute order of discharge 绝对破产解除令
&0O1tM*v absolute profit margin 绝对利润幅度
5Qp5JMK absolute value 实值；绝对值
1\7 SiQ- absolutely vested interest 绝对既得权益
"D7*en absorbed cost 已吸收成本；已分摊成本
;p"G<n absorption 吸收；分摊；合并
5=g{%X absorption rate 吸收率；摊配率；分摊率
G 3P3 ACB Finance Limited 亚洲商业财务有限公司
H#8]Lb@@: acceptable form of reciprocity 合理的互惠条件
p+ymt P F acceptable rate 适当利率；适当汇率
OHzI!,2] acceptance agreement 承兑协议
S] Gw}d]4 acceptance for honour 参加承兑
br"p D-} acceptor 承兑人；接受人；受票人
fbS l$jn. acceptor for honour 参加承兑人
uXuMt
a* Y accident insurance 意外保险
o<e AZ Accident Insurance Association of Hong Kong 香港意外保险公会
N}wi<P:*) accident insurance scheme 意外保险计划
x`^~| Q accident year basis 意外年度基准
[{_JO+)+n accommodation 通融；贷款
6uQ fe? aD accommodation bill 通融票据；空头票据
9hI4',(rE accommodation party 汇票代发人
o}p6qB=;1 account balance 帐户余额；帐户结余
fmH$ 1C< account book 帐簿
!!ZNemXct$ account collected in advance 预收款项
ARW|wXhyf account current book 往来帐簿
-^8gZk/(W account of after-acquired property 事后取得的财产报告
t &u,Od account of defaulter 拖欠帐目
$Q1:>i@I|g account payable 应付帐款
@R >4b account payee only [A/C payee only] 只可转帐；存入收款人帐户
+nRO< account receivable 应收帐款
mq~7v1kw account receivable report 应收帐款报表
u >H^bCXI account statement 结单；帐单；会计财务报表
De[!^/f;T account title 帐户名称；会计科目
JoA^9AYhR accountant's report 会计师报告
]%(hZZ Accountant's Report Rules 会计师报告规则
3|RfX accounting and auditing procedure 会计与审计程序；会计与核数程序
6q?C"\_ Accounting Arrangements 《会计安排》
no+{9Uf accounting basis 会计基础
%;9f$:U accounting by Official Receiver 破产管理署署长呈交的帐目
!z X`M1J Accounting Circular 《会计通告》
/ocdAW `0 accounting class 会计类别
+Ij>\;vM" accounting date 记帐日期；会计结算日期
?gjM]Ki%: accounting for money 款项核算
_ Onsfv Accounting Officer 会计主任
aYe,5dK> accounting period 会计报告期；会计期
pL>Q'{7s3 accounting policy 会计政策；会计方针
,;C92XY accounting practice 会计惯例
y}ez js accounting principle 会计准则
E0}`+x accounting record 会计记录
[i.2lt#] accounting report 会计报告
%M gQ. Accounting Services Branch [Treasury] 会计事务部〔库务署〕
{<&I4V@+ Accounting Society of China 中国会计学会
4xU[oaa accounting statement 会计报表
~f 2 H@# accounting system 会计制度；会计系统
0R< @* accounting transaction 会计事项；帐务交易
G@h6>O accounting treatment 会计处理
]i\D*,FfU accounting year 会计年度
It!%/Y5 accretion 增值；添加
=0` "T!1 accrual 应计项目；应累算数目
- O3^q. accrual basis 应计制；权责发生制
r#rQ3&Vn accrual basis accounting 应计制会计；权责发生制会计
#b []-L! accrue 应累算；应计
o`\l&jUNe accrued benefit 应累算利益
^V v7u@y accrued charges 应计费用
Afo (! v accrued cumulative preference share dividend 应累算的累积优先股股息
^x %yIS accrued expenses 应累算费用
~!j1</$_ accrued interest payable 应付利息；应计未付利息
gA~BhDS accrued interest receivable 应收利息；应计未收利息
gIep6nq1`| accrued right 累算权益
' A= x accruing profit 应累算的利润
aDR<5_Y b accumulated fiscal reserve 累积财政储备
k&ujr:)5Y5 accumulated profit 累积利润；滚存溢利
"m ):" accumulated reserve 累积储备
{
dw m>a accumulation of surplus income 累积收益盈余
5NbI Vz acquired assets 既得资产
l%.3hId- acquisition 收购；购置；取得
}m/aigA[1 acquisition cost 购置成本
9*RfOdnNe acquisition expenses 购置费用
Z T95g acquisition of 100% interest 收购全部股权
m C_v!nL. acquisition of control 取得控制权
tTe\#o` acquisition of fixed assets 购置固定资产
|HI =ykfI acquisition of shell “买壳”
E buOPa acquisition price 收购价
:gVz}/C.@ act of God 天灾
[3;J,P=& acting partner 执事合伙人
m!a<\0^ active market 买卖活跃的市场；交投畅旺的市场；旺市
%FLz}QW* active partner 积极参与的合伙人
eI; %/6# active trading 交投活跃
gvYa&N actual circulation 实际流通
$
w:Q J~,s actual cost 实际成本
dgE|*1/0 actual expenditure 实际开支；实际支出
.l" _f actual income 实际入息；实际收入；实际收益
`Z>4}<~+ actual market 现货市场
:}FMauHh actual price 现货价；实际价格
$jo}?Y+ actual profit 实际利润
Y(78q s1w actual quotation 实盘；实际价位；实际报价
37x2fnC actual year basis 按实际年度计算
d"uR1 rTk actuals 实货
FVT_%"%C9 actuarial investigation 精算调查
]pl g@ actuarial principle 精算原则
'81$8xxdY actuarial report 精算师报告
,sP7/S)FR Actuarial Society of Hong Kong 香港精算学会
_;W}_p}q{ actuarial valuation 精算师估值
m* |3 actuary 精算师
{l.) *#O ad referendum agreement 暂定协议；有待覆核的协定
'y}l9alF ad valorem duty 从价税；按值征税
xKEHN gen ad valorem duty system 从价税制
h|m h_T{+ ad valorem fee 从价费
*5sr\b4#S ad valorem tariff 从价关税
1Jc-hrN- additional allowance 额外免税额
B4pheKZ2 additional amount for unexpired risk 未过期风险的额外款额
5G'X\iR additional assessable profit 补加应评税利润
}E[S%W[ additional assessment 补加评税
tx}{ E<\>$ additional commitment 额外承担
}:5r# Cd additional commitment vote 额外承担拨款
=B4mi.;@i additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Xl; u additional dependent parent allowance 供养父母额外免税额
"]JE]n}Ulg additional provision 额外拨款
v$p<6^kJ additional stamp duty 附加印花税
@fRB0m"3 additional tax 补加税罚款；补加税款
BM& 95p Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
~0 >g 4
D. adjudged bankrupt 被裁定破产
zGj0 '!!- adjudicated bankrupt 裁定破产人
8<Asg2]6 adjudication fee 裁定费；评定印花税额手续费；评估契据费
-uqJ~g D adjudication of bankruptcy 裁定破产；宣告破产
Hwklk9U adjudication of insolvency 裁定无力偿还债务
#JYv1F adjusted actual 经调整的实数；调整后的实数
fxXZ^#2wX adjusted current assets 经调整的流动资产；调整后的流动资产
^;$a_eR adjusted figure 经调整的数字；调整后的数额
)MHvu k:I) adjusted liabilities 经调整的负债；调整后的负债
&48wa^d adjusted loss 经调整的亏损；调整后的亏损
*I( >[m! 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
Jj*XnL* adjusted profit 经调整的利润；调整后的利润
,;y 5Mu8 adjusted surplus 经调整的盈余额；调整后的盈余额
hZVF72D26 adjusted value 经调整的价值；调整后的价值
U M pC2)5 adjustment 调整；修订；理算〔保险〕
:R{Xd{? adjustment centre 调剂中心
HZ5*PXg~ adjustment lag 调整过程的时间差距；调整时差
`n
Y!nh6! adjustment mechanism 调整机制
eEb(TG~,Y adjustment of loss 亏损调整
Eh# W*Bg adjustment process 调整过程；调整程序
(ST />")L adjustment range 调整幅度
~ULuX"n administered exchange rate 受管制汇率
tcSn`+Bu_` Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
h<4WY#Y administration expenses 行政费用
SWY?0Pu administration fee 手续费；行政费
QB'-`GwL administration in bankruptcy 破产管理
b4Zkj2L administration order 遗产管理令
HY~\e|o administrator 管理人；遗产管理人
dMCV
!$ administrator of the estate 遗产管理人
5Z ] `n admission of debt 债项承认书
I{ ;s.2 admission of proof 接纳债权证明
q62T Yg} advance 放贷款项；垫付款项；预支款项；预付款项
F/tBr%RV advance account 暂支帐目；预付款帐户
.<gA a" advance compensation 预付补偿金
xv]P-q0 advance from shareholder 股东垫款
$T8Ni!#/C advance pending reimbursement 预支以待日后付还
%g^dB M# advanced economy 先进经济体系
k+ 5:fB)z advancement 预付；预付财产
k=Pu4:RF advances warrant 垫款令
$^INl0Pg advancing 贷出
V?kJYf(< adverse balance 逆差
D*|h
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s+2\uMwf* advertisement addressed to shareholders 在报章刊登的致股东通告
J1cD)nM<A advice for collection 托收通知书
t(?m!Z?tb advice of drawing 提款通知书；汇票通知书
]QJLES advice of payment 付款通知
t~)w921> Advisory Committee [Securities and Futures Commission]
wr~# rfH 谘询委员会〔证券及期货事务监察委员会〕
m@;X%wf<U Advisory Committee on Diversification 经济多元化谘询委员会
UN'hnqC affidavit 誓章；遗产申报誓章
67+ K
?!, affidavit of no receipt 述明无收款的誓章
gs_"H affiliate 联号；联营公司；附属公司
4>uz'j< affiliated company 附属公司；联号；联营公司
w z + affirmation [estate duty] 非宗教式宣誓〔遗产税〕
R{NmWj['Mg affordability 负担能力
'C]zB'H= African Development Bank [AfDB] 非洲开发银行
[( B A:x1 after-acquired property 事后取得的财产
X4!`
V? after-hours dealing 市后交易
F6dm_ Oq& after-tax profit 税后盈利；税后利润；税后溢利
~QJD.'z agency agreement 代理协议
?y> xC|kt agency expenses 代理机构的开支
eG72=l)Mz agency fee 代理费
yeFt0\=H Agency Law 《代理法》
^6Q (he agent 代理人；承销人
/ FJAI agent of company 公司代理人
sEt5!& agent's fee 代理人费；经纪费
kpsus \T aggregate 总计；总数；总体数字
@O ZW1p aggregate amount 总款额；总额
M}!7/8HUC aggregate assets and liabilities 总体资产与负债
;26a8g( aggregate at constant price 按固定价格计算的总体数字
O(!J ^J3_z aggregate demand 总需求
_ M8 Q% aggregate gross position 总持仓量
=O?<WJoK aggregate limit 总限额
E}-Y@( [ aggregate of salaries tax 合计薪俸税
CN#`m]l. aggregate performance 总体表现；总体业绩
5u'"m<4 aggregate supply 总体供应
^Jcs0c
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y&-wb'==p aggregate total 整体总额
WEFYV=I\ aggregate value 总值；合计价值
{ xi$' r aggregated basis 合计基准
t/yGMR= aggregated net chargeable income 合计应课税入息实额
_}:9ic]e aggregation 合并计算；合计；总和
]sE~gro aggregation of incomes of husband and wife 夫妇入息合并计算
(NyS2 ` aggregation of property 财产的总和
,
?WTX agio 差价；贴水
Z Mids"Xdf 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》
DPw"UY: Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
w 6 +X{ 《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》
1"RO )& Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
&~:b & 《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》
EjV,&7o) Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
iIA5ylf{E 《香港政府和大韩民国政府关于相互促进和保护投资协定》
AH{ ]tE agreement for a settlement 授产协议
] hpocr agreement for assignment 转让协议
3kx/Q # agreement for sale 售卖协议；买卖协议
i=OPl agreement for sale and purchase 买卖协议
|!euty :: agreement for the payment of interest 支付利息协议
wQgW9546 agreement for the repayment of money 还款协议
<%#M&9d)E agreement of reinsurance 再保险协议
F-k3 'eyY Agricultural Bank of China 中国农业银行
~'m
GGH2 air passenger departure tax 飞机乘客离境税
a)^f`s^aa Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
B4bC6$Lg airport tax 机场税
*>h"}e41 alcohol duty 酒精税
p 2It/O alienation 让与；让渡；转让
6]^ShOX_Z alimony 生活费；赡养费
L (XGD All Ordinaries Index [AOI] 所有普通股指数
1`)ie%= all risks 全险；综合险
fWhw I+ All Sales Record for Stock Market 《股票市场成交报告》
lZ.x@hDS Allied Capital Resources Limited 新联财务有限公司
JaoRkl?F all-items index [Consumer Price Index] 总指数〔消费物价指数〕
5"%r,GM U allocation letter 拨款信件
1Y6<i8 allocation of fund 分配款项；预留款项
}` E5I&r4 allocation of profit 利润分配；溢利分配
2Vas`/~u~ allocation warrant 拨款令
`*mctjSN allotment 分配；配股
"toyfZq@ allotment notice 股份配售通知；配股通知
Q#Q]xJH allotment of shares 股份分配
N`1:U
4} allowable 可获宽免；免税的
2>p K allowable business loss 可扣除的营业亏损
%W~Kx_ allowable expenses 可扣税的支出
L}UJ`U allowance 免税额；津贴；备抵；准备金
PVH^yWi
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89*CoQ allowance for depreciation by wear and tear 耗损折旧免税额
3%{A"^S=} allowance for funeral expenses 殡殓费的免税额
7(rNJPrU~= allowance for inflation 为通货膨胀而预留的款项；通胀准备金
#n2'N^t allowance for repairs and outgoings 修葺及支出方面的免税额
}J73{ allowance to debtor 给债务人的津贴
HhDiGzOSi alteration of capital 资本更改
0ubT/ alternate trustee 候补受托人
6S)$wj*w amalgamation 合并
CMB:% ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
}u:@:}8K ambit of charges 征税范围；收费范围
|b7 v(Hx amended valuation 经修订的估值
_eb:"(m American Commodities Exchange 美国商品交易所
ivYHq#b59 American Express Bank Limited 美国运通银行
hNgbHzW American Stock Exchange 美国证券交易所
CE]0OY amortization 摊销
:akEl7/& amount due from banks 存放银行同业的款项
6Qne rd%Ec amount due from banks abroad 存放海外银行同业的款项
u&yAM Wl amount due from holding companies 控股公司欠款
qgg/_H:;w amount due from local banks 存放本港银行同业的款项
nd*9vxM amount due to banks 银行同业的存款
23?\jw3w amount due to banks abroad 海外银行同业的存款
Wjc1 EW!2x amount due to holding companies 控股公司存款
bRT1~) amount due to local banks 本港银行同业的存款
Cj" +` C)l amount due to outport banks 外埠银行同业的存款
@8E mY,{; amount for note issue 发行纸币的款额
8 z0j}xY% amount of bond 担保契据的款额
s\y+ xa: amount of consideration 代价款额
Z
6KM%R amount of contribution 供款数额
2 eo]D?} amount of indebtedness 负债款额
R_ymTB}<t( amount of principal of the loan 贷款本金额
A]L;LkEM
amount of rates chargeable 应征差饷数额
7Za rXv
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4scY 8(1 amount of sums assured 承保款额
H^z6.!$m amount of variation 变动幅度
mz$)80l y amount of vote 拨款数额
Zz}Wg@&
amount payable 应付款额
>Eg/ir0 amount receivable 应收款额
t0h @i` Amsterdam Stock Exchange 阿姆斯特丹证券交易所
oE \ Cwd analysis 分析
nJ'FH[' ancillary risk 附属风险
#=C!Xx& annual account 周年帐目；周年帐目报表；年度决算；年结
$*w]]b$Dn annual accounting date 年结日期
-x)Oo` annual allowance 每年免税额；年积金；年度津贴；年津
AdB B#zd annual balance 年度余额
soh)IfZ annual disposable income 每年可动用收入
lx _jy>$}r annual estimates 周年预算
vVB8zS~l
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{:BAh 5e| annual general meeting 周年大会
uJ<n W%} annual growth rate 年增率；每年增长率
lVF}G[B annual long-term supplement 长期个案每年补助金
"#1KO1@G annual pensionable emolument 可供计算退休金的年薪
V'?bZ cRr~ annual report 年报
f'&30lF Annual Report on the Consumer Price Index 《消费物价指数年报》
]S ;^QZ annual return 周年报表；周年申报表；每年报税表格
d S]TTU1 Annual Return Rules 《周年报表规则》
hG51jVYtw annual review of consumer prices 每年消费物价回顾
x}v]JEIf[Q annual roll-forward basis 逐年延展方式
?# ~3%$> annual salary 年薪
lZ]x #v annual statement 年度报表；年度决算表
tQ0iie1Ys 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
?.Mw annuitant 年金受益人
dd1CuOd6(1 annuity 年金
KG9h
rT annuity contract 年金合约
Y~z3fd annuity on human life 人寿年金
Ua0fs|t1v antecedent debt 先前的债项
'-C%? *ku ante-dated cheque 倒填日期支票
s jl( anticipated expenditure 预期开支
+e
VWTRG anticipated net profit 预期纯利
_~~:@fy anticipated revenue 预期收入
Mh
[TZfV anti-inflation measure 反通货膨胀措施
IIrh|>d_7 anti-inflationary stance 反通货膨胀立场
eaLR-+vEB apparent deficit 表面赤字
RhwqAok|lj apparent financial solvency 表面偿债能力
U8TH} 9Q apparent partner 表面合伙人
U9^o"vT application for personal assessment 个人入息课税申请书
z }?* 1c application of fund 资金应用
|dNJx<- application to release as liquidator and to destruct the books of accounts and documents
FvpaU\D 申请免除清盘人职务及毁灭帐簿与文件
<ua` WRQr appointed actuary 委任精算师
@CGci lS= appointed auditor 委任核数师；委任审计师
NqyKR&; appointed trustee 委任的受托人
[R
V_{F:' appointer 委任人
$Ro]]NUz| apportioned pro rata 按比例分摊
Mn$w_Z? apportionment 分配；分摊
K+2k}Hx6J Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
o[Ojl .r< apportionment formula 分摊方程式
I
ACpUB apportionment of estate duty 遗产税的分摊
V9aGo# appraisal 估价；评估
iA*^`NMa T appreciable growth 可观增长
99 W-sV appreciable impact 显着影响
pc9m ,?n appreciable increase 可观增长
)@lZ~01~d appreciation 增值；升值
2?vjj:P+h appreciation against other currencies 相对其他货币升值
BG ] w2= appreciation of the exchange value of Hong Kong dollar 港元汇值上升
2"0q9 Jg appreciation tax 增值税
\l)Jb* t appropriation 拨款；拨用；拨付
EFp V appropriation account 拨款帐目
2cv!85 Appropriation Bill 拨款法案
g-G;8x'n appropriation-in-aid system 补助拨款办法
\3nu &8d approved assets 核准资产
Kf=6l#J7 approved basket stock 认可一篮子证券
RNa 59b approved budget 核准预算
%LI[+#QE approved charitable donation 认可慈善捐款
z}Y23W&sX approved charitable institution 认可慈善机构
3B *b d approved currency 核准货币；认可货币
5Bwr\]%$P approved estimates 核准预算
/~s Nx approved estimates of expenditure 核准开支预算
!~sgFR8W approved overseas insurer 核准海外保险人
& lbZTY } approved overseas trust company 核准海外信托公司
^eF%4DUC; approved pooled investment fund 核准汇集投资基金
War<a#0 approved provident fund scheme 认可公积金计划
bUv}({ approved provision 核准拨款
Vo1,{" k approved redeemable share 核准可赎回股份
s?-@8.@ approved regional stock 认可地区性证券
] oOSL=~c approved retirement scheme 认可退休金计划
f3r\X approved subordinated loan 核准附属贷款
M1nH!A~o arbitrage 套戥；套汇；套利
{tS^Q*F arbitrageur 套戥者；套汇者
"&$ [@c arbitrary amount 临时款项
^:krf XT arrangement 措施；安排；协定
0)<\j o1 F arrears 欠款
`O5 Hzb (} arrears of pay 欠付薪酬
p2m@0ou arrears of revenue 逾期未收税款；逾期未收的帐项
"gt-bo., articles of association 组织章程；组织细则；组织章程细则
R'Gka1v Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
,<Ag&*YE4 ascertainment of profit 确定利润
F7f psAt7 "Asia Clear" “亚洲结算系统”
5hxG\f#}? Asia Commercial Bank Ltd. 亚洲商业银行有限公司
qg7qTF& Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
=7 ^rKrD Asian Development Fund [ADF] 亚洲发展基金
+\Hh|Uz5 Asian dollar bond 亚洲美元债券
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T 7 Asian dollar market 亚洲美元市场
ojmF:hR" Asian dollar rate 亚洲美元利率
'gBGZ?^N!U Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
&# [w* t(A Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
s&Bk@a8 asked price 沽盘；喊价；索价；卖方报价
^nO0/nqz] assessable income 应评税入息
xi+bBqg<.K assessable loss 应评税亏损
;)n kY6- assessable profit 应评税利润
X667*L^ assessable value 应评税值
bQ%6z}r assessed profit 估定利润
ig-V^P assessed value 经评估价值
`(- nSQ assessment 评税；评定；估价；评税单
Np2I*l6W assessment number 评税编号；估价编号
,Yp+&&p . assessment of additional tax 补加税评税
8m prK`p assessment of performance 业绩评估；实绩评价
y
nue;* rM Assessor 评税主任
%| "0p3 asset price bubbles 资产价格泡沫
E O.Se9ux asset-backed securities 具资产保证的证券
B| \JGnNQ assets accretion 资产增值
m8j Q~OS assets and liabilities 资产与负债
]VKM3[ assets betterment statement 资产递增表；资产改进表
tf Kf*Um assets lending 实物放款；有抵押贷款
LqYP0%7 assets of the company passing on the death 死者去世时转移的公司资产
wOMrUWB0 assets pledged as security for liabilities 用作负债抵押的资产
Tasmbo^mAF assets portfolio 资产投资组合
D,3Kx ^ assets price 资产价格
v| K, assets quality 资产质素
W?>C$_p C assets realization 资产变现
kT@m*Etr { assets refinancing arrangement 资产再集资安排
D PWt=IFU assets securitization 资产证券化
l1 M
% assets situated outside Hong Kong 在香港以外地方的资产
24g\x Nnt assets stripping 削减资产；拆卖资产
,H)v+lI assets value 资产值
k^H &IS! assignee 承让人
'3i,^g0?t0 assignment 转让；转让书；转让契
]2_b_ok assignment of interest 权益转让
_ww>u""B~ assignment of letters patent and trade mark 专利证书及商标转让
m}-* B1 assignment of property 物业转让；物业转让书
(yJY / | assignment right 转让权
U}yq*$N assignor 转让人
e7_.Xr~[ associate 有联系的人；有关连人士；相联者；合伙人；联系人
u# TNW. Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
'9ki~jt f= associate member 附属会员
*+ i1m `6Q associated body corporate 相联法人团体
" jBc5* associated company 相联公司；联属公司
H1t`fyri2 associated corporation 相联法团
xS'Kr.S
Association of Chartered Certified Accountants [ACCA] [United Kingdom]
O|} p=ny 公认会计师公会〔英国〕
IgmCZ?l&0 Association of Futures Exchange Brokers 香港期货经纪协会
|& oTxx$S Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
M1mx {<]A association of underwriters 承保人组织
xCQLfXK 7 assumption of control 接管
*2T"lpl assurance 担保；保险；转易；转易书
G (3wI} assurance of interest 权益的转易
)K}-z+$)k at 19XX price 按一九ＸＸ年价格计算
WR .>?IG2E at a discount 按赔价计算；按贴水价格计算；打折扣
> iV2>o _ at a premium 按溢价计算；按升水价格计算
+QW | 8b at call 通知付款；按通知
'=WPi_Z5:C at constant market price 按固定市价计算
FUO 9jX at constant price 按固定价格计算
w-j^jU>< 3 at cost 按成本计算
6"L,#aKm^ at current market price 按当时市价计算；按现时市价计算
" *bP @W at current price 按当时价格计算；按现时价格计算
/ucS*m:<x at factor cost 按要素成本计算；按生产要素成本计算
5(\H:g\z at money-of-the-day price 按付款当日价格计算
|Wg!> g! at or better 按指定或较佳价位〔买卖指令〕
E]P7u" 1 at par 按面值计算；平价
yg^ 4<A at sight 见票即付
+^ cjdH* at the close 按收市盘
j[RY at the opening 按开市盘
z 0}JiW R attestation 见证；见证条款
D#k ~lEPub at-the-money option 平价期权
*-';ycOvr attorney 受权人；受托代表人
W; zzc1v attornment 新拥有人承认书
?u4t; attributable profit 可归属利润
'lMDlTU O attributable share value 可归属股份价值
P!yOA_)as Auckland Stock Exchange 奥克兰证券交易所
R* `=Bk0+ auction 拍卖
W9G1wU auctioneer 拍卖商
E)iX`Xq|0{ audit 审计；核数
xE5 VXYU Audit Commission 审计署
b{Bef*`/ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Djr/!j 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〕
,Dy9-o audit review 帐目审查
6pdek3pOCt Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
m ##_U9O audited account 审计帐目；经审计的帐目
W,5_i7vr audited annual account 经审计的周年帐目
N[z R%(YS audited balance sheet 经审计的资产负债表
o}=c (u auditor 核数师；核数主任；审计师
D=jtXQF auditor's certificate 核数师证明书；审计师证明书
^4~?]5Y\ auditor's report 核数师报告；审计师报告
]^0m h[" Aussie bond 澳元债券
ANRZQpnXQ austerity budget 紧缩预算
LL_@nvu}M Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
>H,5MM! Australia All Ordinaries Index 澳洲所有普通股票指数
FmhT^ Australian Dollar [AUD] 澳元
4g)$(5jI} Australian Options Market 澳大利亚期权市场
!DkIM}. Australian Securities Commission 澳洲证券事务监察委员会
z^o7&\: Australian Society of Certified Practising Accountants 澳洲执业会计师公会
tPb <*{eG Australian Stock Exchange 澳大利亚证券交易所
%w;wQ_ Austrian Schilling [ATS] 奥地利先令
j%)@f0Ng authentication 认证；鉴证
yTR5*{?j authority to purchase 委托购买证；委购书
jfU$qo!gi authorization 认可；核准；授权；授权书
717OzrF}A? authorization by direction 指示授权
}1mkX\wWP authorization by instruction 指令授权
v[\GhVb authorization by warrant 令状授权
{yFM Y?6rf authorization of unit trust 单位信托的认可
^8=e8O authorized agent 指定代理人
*pYawT authorized capital 法定资本
0C4Os p authorized clerk 出市员
jG%J.u^k authorized dealer 认可交易商
zXW;W$7V4 authorized financial institution 认可财务机构
Dn48?A[v authorized fund 认可基金
~IFafAO& authorized fund house 获授权的基金公司；认可基金公司
f C+tu>= authorized institution 认可机构
[M2xF<r6t authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
]zz%gZz authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
)Vo%}g?6! authorized insurer 获授权保险人；获认可承保人
ul{D)zm\D authorized investment 特准投资项目
&],O\TAul authorized person 获授权人
Jow{7@FG authorized representative 获授权代表
D^S"6v" z authorized share capital 法定股本
(@NW2 automated quotation system 自动报价系统
c1xX)cF Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
g: YUuZ 自动交易系统〔香港期货交易所有限公司〕
W/.n
R[! automatic adjustment mechanism 自动调整机制
I2gSgv% automatic adjustment system 自动调整系统
]l}bk] Automatic Clearing House 自动票据交换所
wlDo(]mj=O automatic exchange rates accumulation system 自动化汇率累集系统
8:U0M'}u> Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
5& _R+g automatic teller machine [ATM] 自动柜员机
t!59upbN}3 autopay 自动转帐
.M s$)1 available assets 可用资产
@QDUz >_y available fiscal reserve 现存财政储备
SC--jhDZ available profit 可用利润
>#y1(\e Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
W~5 gTiBZ] average 平均；平均数；海损
ab[V->>% average basic salary 平均基本薪金
s$~H{za average consumer expenditure 平均消费开支；一般消费开支
`)NTJc$): average cost 平均成本
65GC7 >[ average cost of land production 增辟土地平均成本
G+t zp&G@ average daily turnover 平均每日成交额
SduU XHk average daily wage rate 平均每日工资率
f\;f&GI average expenditure pattern 平均开支模式
m4^VlE,`Dh average growth rate 平均增长率
4{h^O@*g average net fixed assets 固定资产平均净值
p7L6~IN average of relatives 相对价格平均数
Jw^h<z/Ux average price 平均价格
|!J_3*6$>* average propensity to consume 平均消费倾向；一般消费倾向
4'.] -u average propensity to save 平均储蓄倾向；一般储蓄倾向
-| P7e average rate 平均率
p
~)\! average revenue 平均收入；平均收益
KVHK~Y-G average stock 平均库存；平均存货
1pqYB]*u_ average yearly rent 平均年租
X*a7`aL avoidance of double taxation 避免双重课税
$#_^ uWN-M avoidance of tax 避税
