A:
~<v`&Gm?" A share Ａ股；甲类股份
.j7|;Ag abatement of tax 减税；减扣免税额
DKIDL f ABN AMRO Bank N.V. 荷兰银行
jE2ziK above-the-line expenditure 线上项目支出；经常预算支出
\jq1F9, above-the-line receipt 线上项目收入；经常预算收入
*i5&x /ds ABSA Asia Limited 南非联合亚洲有限公司
aM? 7'8/ absolute change 绝对数值变更
+ 6r@HK`,t absolute expenditure 实际开支
22tY%Y9 absolute guideline figure 绝对准则数字
\FVR 'A1 absolute interest 绝对权益
%l: %c absolute order of discharge 绝对破产解除令
1Lj\"+. absolute profit margin 绝对利润幅度
Y ;&Cmi absolute value 实值；绝对值
,iSs2&$ m absolutely vested interest 绝对既得权益
{j:{wW . absorbed cost 已吸收成本；已分摊成本
u#J 5M&# absorption 吸收；分摊；合并
*#UDMoz< absorption rate 吸收率；摊配率；分摊率
e5`{*g$i). ACB Finance Limited 亚洲商业财务有限公司
1g rrb&K acceptable form of reciprocity 合理的互惠条件
8VMq>- acceptable rate 适当利率；适当汇率
y0(k7D|\ acceptance agreement 承兑协议
wy) Frg acceptance for honour 参加承兑
NTAPx=!1* acceptor 承兑人；接受人；受票人
IHxX:a/iv acceptor for honour 参加承兑人
/jj} .X7yH accident insurance 意外保险
p' /$)klt Accident Insurance Association of Hong Kong 香港意外保险公会
B>?. Nr accident insurance scheme 意外保险计划
=9pFb !KX accident year basis 意外年度基准
l[\[)X3$ accommodation 通融；贷款
zI7-xqZ accommodation bill 通融票据；空头票据
lX 5(KUN accommodation party 汇票代发人
d54>nycU~N account balance 帐户余额；帐户结余
1L l@
ocE account book 帐簿
ZfvFs account collected in advance 预收款项
>DbG$V<v' account current book 往来帐簿
Nu9mK account of after-acquired property 事后取得的财产报告
H%faRUonz account of defaulter 拖欠帐目
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/m: account payable 应付帐款
^vG*8,^S=8 account payee only [A/C payee only] 只可转帐；存入收款人帐户
N{Is2Ia account receivable 应收帐款
Yj0Ss{Ep account receivable report 应收帐款报表
y'4= account statement 结单；帐单；会计财务报表
Z#4? /' account title 帐户名称；会计科目
(V e[FhA accountant's report 会计师报告
ND21; Accountant's Report Rules 会计师报告规则
5%4: )s{4| accounting and auditing procedure 会计与审计程序；会计与核数程序
37lmB
'~ Accounting Arrangements 《会计安排》
7Bmt^J5i&t accounting basis 会计基础
E}1[& accounting by Official Receiver 破产管理署署长呈交的帐目
VnIJ$5Y Accounting Circular 《会计通告》
{SROg;vA accounting class 会计类别
xQJdt $]U@ accounting date 记帐日期；会计结算日期
O' idS`
accounting for money 款项核算
>Y{.)QS Accounting Officer 会计主任
]
YQ*mvI] accounting period 会计报告期；会计期
KZDB \T accounting policy 会计政策；会计方针
M>T#MDK \( accounting practice 会计惯例
@+xkd(RfN accounting principle 会计准则
0c:CA>F accounting record 会计记录
pV>/ "K accounting report 会计报告
;o8cfD .z Accounting Services Branch [Treasury] 会计事务部〔库务署〕
vx- u+/\ Accounting Society of China 中国会计学会
ADH e! [6q accounting statement 会计报表
k (
R accounting system 会计制度；会计系统
C{Npipd}v accounting transaction 会计事项；帐务交易
dks0 accounting treatment 会计处理
-JUv'fk accounting year 会计年度
OwDjUKeN accretion 增值；添加
b5H[~8mf accrual 应计项目；应累算数目
n|^-qy'w accrual basis 应计制；权责发生制
jkPXkysm accrual basis accounting 应计制会计；权责发生制会计
i-&kUG_X
accrue 应累算；应计
E[_Z%zd^ accrued benefit 应累算利益
>: wk.<Z- accrued charges 应计费用
gk] r:p< O accrued cumulative preference share dividend 应累算的累积优先股股息
GbZA3.J]yl accrued expenses 应累算费用
zHu:Ec7 accrued interest payable 应付利息；应计未付利息
9prG@ accrued interest receivable 应收利息；应计未收利息
L@[bgN`=v accrued right 累算权益
B`KpaE] accruing profit 应累算的利润
#UGbSOoCtn accumulated fiscal reserve 累积财政储备
?|8 H $1 accumulated profit 累积利润；滚存溢利
EzthRe9 accumulated reserve 累积储备
St&XG>nWS accumulation of surplus income 累积收益盈余
hr)TC- acquired assets 既得资产
&=s{ +0 acquisition 收购；购置；取得
dn`#N^Od acquisition cost 购置成本
Y3-15: - acquisition expenses 购置费用
X|.X4fs acquisition of 100% interest 收购全部股权
{~d4;ht1Y acquisition of control 取得控制权
T>LtN acquisition of fixed assets 购置固定资产
4V[+6EV acquisition of shell “买壳”
~}TVM%0RTq acquisition price 收购价
5a_K|(~3I act of God 天灾
G%4vZPA acting partner 执事合伙人
az19-QIcg active market 买卖活跃的市场；交投畅旺的市场；旺市
,',fO?Qv' active partner 积极参与的合伙人
oR3$A :!P= active trading 交投活跃
Lqz}h-Ei actual circulation 实际流通
0ED(e1K#B actual cost 实际成本
u/hD9g~H7K actual expenditure 实际开支；实际支出
= P2T&Gb actual income 实际入息；实际收入；实际收益
F v(zql actual market 现货市场
{zg}KiNDZd actual price 现货价；实际价格
2M|jWy _ actual profit 实际利润
beO*| actual quotation 实盘；实际价位；实际报价
|@Z
QoH actual year basis 按实际年度计算
3
vE;s"/ actuals 实货
YJr@4!j* actuarial investigation 精算调查
d)q{s(<; actuarial principle 精算原则
33
N5 > } actuarial report 精算师报告
EP{y?+E2 Actuarial Society of Hong Kong 香港精算学会
b /<n:*$
actuarial valuation 精算师估值
-+c_TJ.dC actuary 精算师
Ak|j J ad referendum agreement 暂定协议；有待覆核的协定
=FdS'<GM ad valorem duty 从价税；按值征税
v bh\uv& ad valorem duty system 从价税制
bC" #.e ad valorem fee 从价费
Tw|=; m ad valorem tariff 从价关税
zJtYy4jI) additional allowance 额外免税额
~Edm VEu additional amount for unexpired risk 未过期风险的额外款额
m-ZVl j additional assessable profit 补加应评税利润
!9V _U additional assessment 补加评税
x+^iEj`gk additional commitment 额外承担
D(L%fK` + additional commitment vote 额外承担拨款
yP uT%H&i additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
?1 ?m 4i additional dependent parent allowance 供养父母额外免税额
?$8OVq.w, additional provision 额外拨款
@YV-8;hO additional stamp duty 附加印花税
E+[K?W5 additional tax 补加税罚款；补加税款
\W #M]Q Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
$FCLo8/= adjudged bankrupt 被裁定破产
u'P@3'P adjudicated bankrupt 裁定破产人
QiB:K Pz[ adjudication fee 裁定费；评定印花税额手续费；评估契据费
rN_\tulOF adjudication of bankruptcy 裁定破产；宣告破产
s6!aGZ adjudication of insolvency 裁定无力偿还债务
>5)$Qtz# adjusted actual 经调整的实数；调整后的实数
s _p?3bKu adjusted current assets 经调整的流动资产；调整后的流动资产
#@ lLx?U adjusted figure 经调整的数字；调整后的数额
M0n@ ? S adjusted liabilities 经调整的负债；调整后的负债
'6[0NuB adjusted loss 经调整的亏损；调整后的亏损
:'a |cjq 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
o3j4XrK adjusted profit 经调整的利润；调整后的利润
c00a;=ji adjusted surplus 经调整的盈余额；调整后的盈余额
f~8Xue,l" adjusted value 经调整的价值；调整后的价值
p \F*Y,4 adjustment 调整；修订；理算〔保险〕
Tig`4d-% adjustment centre 调剂中心
wVV'9pw} adjustment lag 调整过程的时间差距；调整时差
9boNB "h]T adjustment mechanism 调整机制
$)z(4E v adjustment of loss 亏损调整
_q+H>1. &9 adjustment process 调整过程；调整程序
F0]NtKaH adjustment range 调整幅度
dk-Y!RfNx administered exchange rate 受管制汇率
lc#su$xR> Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
- =QA{n administration expenses 行政费用
~S#Le administration fee 手续费；行政费
3Sf <oYF administration in bankruptcy 破产管理
1i^!A& administration order 遗产管理令
@6(4}&sEdm administrator 管理人；遗产管理人
Pr<. ld\ administrator of the estate 遗产管理人
9;sebqC? admission of debt 债项承认书
Wyw/imr admission of proof 接纳债权证明
/vBOf;L advance 放贷款项；垫付款项；预支款项；预付款项
g]N!_I b/! advance account 暂支帐目；预付款帐户
cZPv6c_w advance compensation 预付补偿金
Nz\=M|@(# advance from shareholder 股东垫款
pa4zSl advance pending reimbursement 预支以待日后付还
MG<F.u advanced economy 先进经济体系
tNG0ft%a advancement 预付；预付财产
oj;Rh!O advances warrant 垫款令
z~U qA1r advancing 贷出
>5'C<jc C adverse balance 逆差
R>BnUIu adverse exchange 逆汇
`og 3P:y advertisement addressed to shareholders 在报章刊登的致股东通告
xOt%H\*k" advice for collection 托收通知书
Xg_M{t advice of drawing 提款通知书；汇票通知书
{OXKXRCa advice of payment 付款通知
vB
hpD Advisory Committee [Securities and Futures Commission]
PB(mUD2"r 谘询委员会〔证券及期货事务监察委员会〕
,W'`rCxJ Advisory Committee on Diversification 经济多元化谘询委员会
{D={> 0 affidavit 誓章；遗产申报誓章
4l <%Q2 affidavit of no receipt 述明无收款的誓章
jhr: QS /9 affiliate 联号；联营公司；附属公司
[z'PdYQR/{ affiliated company 附属公司；联号；联营公司
Cd?a C affirmation [estate duty] 非宗教式宣誓〔遗产税〕
J-P>
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x_GD African Development Bank [AfDB] 非洲开发银行
]4^9Tw6
_b after-acquired property 事后取得的财产
+fB bW::R^ after-hours dealing 市后交易
S%uwQ!=O8 after-tax profit 税后盈利；税后利润；税后溢利
|_x U{Pu agency agreement 代理协议
( P%{Tab agency expenses 代理机构的开支
Y@)/iw q agency fee 代理费
p6 VS<L Agency Law 《代理法》
IH(]RHTp% agent 代理人；承销人
P| `pJYe agent of company 公司代理人
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EXN$SIs agent's fee 代理人费；经纪费
_r@
FWUZ aggregate 总计；总数；总体数字
(,*e\o aggregate amount 总款额；总额
b*i_'k}*<g aggregate assets and liabilities 总体资产与负债
GTgG0Ifeh aggregate at constant price 按固定价格计算的总体数字
K x==vq%39 aggregate demand 总需求
Gi]R8?M aggregate gross position 总持仓量
'
5`w5swbc aggregate limit 总限额
MKMWHGN aggregate of salaries tax 合计薪俸税
YflM*F` aggregate performance 总体表现；总体业绩
n] {sBI3 aggregate supply 总体供应
_
`5?/\7 aggregate surplus 总盈余
1- Jd Qs6 aggregate total 整体总额
V9
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!:"$1kh1(" aggregated basis 合计基准
S<fSoU+RJ aggregated net chargeable income 合计应课税入息实额
1X. E: aggregation 合并计算；合计；总和
*f<+yF{=A aggregation of incomes of husband and wife 夫妇入息合并计算
X0G6 W p aggregation of property 财产的总和
'& v.h#< agio 差价；贴水
L Gu K@^ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
mcO/V-\5' Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
p8gm= 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
X^Dklqqy Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
3'3E:}o| 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
"L ,)4v/J Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
my|]:(_0d 《香港政府和大韩民国政府关于相互促进和保护投资协定》
GS_+KR\ agreement for a settlement 授产协议
:]]#X
~J agreement for assignment 转让协议
P qU jBP\ agreement for sale 售卖协议；买卖协议
-]hk2Q0 agreement for sale and purchase 买卖协议
pb8sx1.j; agreement for the payment of interest 支付利息协议
gs/ i%O agreement for the repayment of money 还款协议
zH)M ,+P agreement of reinsurance 再保险协议
Q6qIx=c4 Agricultural Bank of China 中国农业银行
m+m2<|%x air passenger departure tax 飞机乘客离境税
yzI`&?
P2 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
?F=^&
v8 airport tax 机场税
L[s7q0 F`l alcohol duty 酒精税
X>-|px$vy alienation 让与；让渡；转让
@*>kOZ (3 alimony 生活费；赡养费
Hs6?4cgj All Ordinaries Index [AOI] 所有普通股指数
|J:|56kVZq all risks 全险；综合险
z.vE RP56 All Sales Record for Stock Market 《股票市场成交报告》
O %m\
Q1 Allied Capital Resources Limited 新联财务有限公司
qnc?&f all-items index [Consumer Price Index] 总指数〔消费物价指数〕
]0d j##5tJ allocation letter 拨款信件
7o WT6Qa5 allocation of fund 分配款项；预留款项
s^\
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GBg~NkC7. allocation warrant 拨款令
1U?,}w allotment 分配；配股
Sdo mG?;kV allotment notice 股份配售通知；配股通知
#];b+ T allotment of shares 股份分配
'zo]
f allowable 可获宽免；免税的
5|<j Pc allowable business loss 可扣除的营业亏损
ovXU +8 allowable expenses 可扣税的支出
4it^-M allowance 免税额；津贴；备抵；准备金
'73g~T%$^* allowance for debts 债项的免税额
fFe{oR
allowance for depreciation by wear and tear 耗损折旧免税额
V$?@
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;07>ZH% allowance for inflation 为通货膨胀而预留的款项；通胀准备金
7ciS IJ allowance for repairs and outgoings 修葺及支出方面的免税额
2j =i\ B allowance to debtor 给债务人的津贴
F $6JzF$|F alteration of capital 资本更改
gVs cdg5 alternate trustee 候补受托人
1OI/,y8} amalgamation 合并
I%< LLkQ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
}mdk+IEt ambit of charges 征税范围；收费范围
qP k`e}D amended valuation 经修订的估值
BB9+ d"Sq American Commodities Exchange 美国商品交易所
S*3*Q l* American Express Bank Limited 美国运通银行
r gw @ American Stock Exchange 美国证券交易所
2 ":W^P amortization 摊销
k[Ue}L| amount due from banks 存放银行同业的款项
JYw_Z*L=m amount due from banks abroad 存放海外银行同业的款项
E#zLm amount due from holding companies 控股公司欠款
2{}8_G amount due from local banks 存放本港银行同业的款项
t6C2DHh7$ amount due to banks 银行同业的存款
1DR ih>+# amount due to banks abroad 海外银行同业的存款
t9eEcq Mg amount due to holding companies 控股公司存款
eQU~A9 amount due to local banks 本港银行同业的存款
P _x(` H amount due to outport banks 外埠银行同业的存款
IzI2w6a amount for note issue 发行纸币的款额
MHqk -4Mz amount of bond 担保契据的款额
`k.0d`3( amount of consideration 代价款额
L/c`t7 amount of contribution 供款数额
dRL*TT0NW amount of indebtedness 负债款额
Y/<`C amount of principal of the loan 贷款本金额
+4 g H=6 amount of rates chargeable 应征差饷数额
S&J>15oWM` amount of share capital 股本额
wLa8&E [ amount of sums assured 承保款额
:*I=' M9B amount of variation 变动幅度
K0fuN)C amount of vote 拨款数额
8|) $;. amount payable 应付款额
wx*03(|j; amount receivable 应收款额
Wl0p-h Amsterdam Stock Exchange 阿姆斯特丹证券交易所
5ktFL<^5T analysis 分析
hA=}R.gi ancillary risk 附属风险
N;` jz( r annual account 周年帐目；周年帐目报表；年度决算；年结
Ay@/{RZ z annual accounting date 年结日期
4DgH/Yo annual allowance 每年免税额；年积金；年度津贴；年津
QAzwNXE+ annual balance 年度余额
7e:eL5f >~ annual disposable income 每年可动用收入
_;mA(j annual estimates 周年预算
ZJ8"5RW annual fee 年费
'Px}#f0IR annual general meeting 周年大会
HChlkj'7w0 annual growth rate 年增率；每年增长率
(Xl+Zi>\{ annual long-term supplement 长期个案每年补助金
hem>@Bp'V annual pensionable emolument 可供计算退休金的年薪
q8!X^1F7 annual report 年报
q .kDx_ Annual Report on the Consumer Price Index 《消费物价指数年报》
% n^ugm0B annual return 周年报表；周年申报表；每年报税表格
i`}!<{k Annual Return Rules 《周年报表规则》
3Z}v%=5
" annual review of consumer prices 每年消费物价回顾
8?N! [D\@ annual roll-forward basis 逐年延展方式
Z+Cjg #+ annual salary 年薪
;(@' +" annual statement 年度报表；年度决算表
oU|_(p"e| Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
FQ"ED:lks annuitant 年金受益人
n s#v?D9NF annuity 年金
`ES+$ O> annuity contract 年金合约
SUDvKP annuity on human life 人寿年金
w< u@L antecedent debt 先前的债项
39~te%;C7 ante-dated cheque 倒填日期支票
op($+Q anticipated expenditure 预期开支
7J1f$ 5$m5 anticipated net profit 预期纯利
I7HGV( anticipated revenue 预期收入
mu2|%$C;$ anti-inflation measure 反通货膨胀措施
NJCSo(O anti-inflationary stance 反通货膨胀立场
:JU$ 6 apparent deficit 表面赤字
D*/fY=gK apparent financial solvency 表面偿债能力
;` h$xB( apparent partner 表面合伙人
\]0#jI/: application for personal assessment 个人入息课税申请书
'p[*2J"K4 application of fund 资金应用
%\L{Ud%7 application to release as liquidator and to destruct the books of accounts and documents
ITy/h]0 申请免除清盘人职务及毁灭帐簿与文件
@ RZbo@{~ appointed actuary 委任精算师
vdh[%T,& appointed auditor 委任核数师；委任审计师
n lZJ}xZ appointed trustee 委任的受托人
y eam-8 appointer 委任人
>a bp se apportioned pro rata 按比例分摊
>sZ_I?YDs apportionment 分配；分摊
55ft ,a Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
,$ Cr9R&/ apportionment formula 分摊方程式
m%nRHT0KAf apportionment of estate duty 遗产税的分摊
< lUpvr appraisal 估价；评估
l.(|& U~ appreciable growth 可观增长
BMtk/r/ appreciable impact 显着影响
x)pR^t7u8 appreciable increase 可观增长
\]g51U!' appreciation 增值；升值
_S,UpR~2W appreciation against other currencies 相对其他货币升值
3:)_ oHq appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Z_a@,k:+[ appreciation tax 增值税
A-, hm=? appropriation 拨款；拨用；拨付
3a&HW
JBSx appropriation account 拨款帐目
<\$?.tTZ { Appropriation Bill 拨款法案
E:-~SH} appropriation-in-aid system 补助拨款办法
q VavP 6I approved assets 核准资产
7{]L{ j- approved basket stock 认可一篮子证券
jxZf,]>T approved budget 核准预算
[E+J=L.l approved charitable donation 认可慈善捐款
?mF:L"i approved charitable institution 认可慈善机构
JmeE}:5lpj approved currency 核准货币；认可货币
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approved estimates 核准预算
$ i nKI approved estimates of expenditure 核准开支预算
z "z approved overseas insurer 核准海外保险人
vY"I approved overseas trust company 核准海外信托公司
0+[3>N y 0 approved pooled investment fund 核准汇集投资基金
Hy -)yR approved provident fund scheme 认可公积金计划
B%`| W@v approved provision 核准拨款
s IBP$9 approved redeemable share 核准可赎回股份
%zo
6A1Q; approved regional stock 认可地区性证券
*> HS>#S approved retirement scheme 认可退休金计划
$Ld-lQsL approved subordinated loan 核准附属贷款
]o8yZ x arbitrage 套戥；套汇；套利
(N/-blto arbitrageur 套戥者；套汇者
eA{A3.f"Hz arbitrary amount 临时款项
!1K.H dK arrangement 措施；安排；协定
K7C!ZXw~ arrears 欠款
w%::~] arrears of pay 欠付薪酬
]1eZ<le`6 arrears of revenue 逾期未收税款；逾期未收的帐项
4.Fh4Y:$' articles of association 组织章程；组织细则；组织章程细则
` gF`Sgz Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
bSn={O"M ascertainment of profit 确定利润
g-,lY| a "Asia Clear" “亚洲结算系统”
@' %XdH Asia Commercial Bank Ltd. 亚洲商业银行有限公司
? * r Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
s];0-65) Asian Development Fund [ADF] 亚洲发展基金
9P,[MZ Asian dollar bond 亚洲美元债券
X-Ev> 3H Asian dollar market 亚洲美元市场
-ik=P ]? Asian dollar rate 亚洲美元利率
{<a)+S.6U Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
e@]m @ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
V|F/ynJfA asked price 沽盘；喊价；索价；卖方报价
P : L6Zo-J assessable income 应评税入息
|eg8F$WU assessable loss 应评税亏损
G$)tp ^%] assessable profit 应评税利润
cvf?ID84 assessable value 应评税值
65VTKlDD assessed profit 估定利润
ueg%D +u assessed value 经评估价值
J_j4 Zb% K assessment 评税；评定；估价；评税单
W#kyD)(F assessment number 评税编号；估价编号
gwsOw [;k assessment of additional tax 补加税评税
I,05'edCQ assessment of performance 业绩评估；实绩评价
XiV
K4sD8 Assessor 评税主任
LOu9 #w" asset price bubbles 资产价格泡沫
+2k{y l asset-backed securities 具资产保证的证券
!KT.p2\ assets accretion 资产增值
\TnK<83 assets and liabilities 资产与负债
{5HQ=& assets betterment statement 资产递增表；资产改进表
m6H+4@Z-;( assets lending 实物放款；有抵押贷款
pIug$Ke_% assets of the company passing on the death 死者去世时转移的公司资产
ew~uOG+ assets pledged as security for liabilities 用作负债抵押的资产
Snn4RB<( assets portfolio 资产投资组合
:oYSvK7> assets price 资产价格
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d39 assets quality 资产质素
# 7sxb assets realization 资产变现
d_f*'M2Gv assets refinancing arrangement 资产再集资安排
53.jx38xS assets securitization 资产证券化
Im};wJ& assets situated outside Hong Kong 在香港以外地方的资产
qlg.\H:W~ assets stripping 削减资产；拆卖资产
nB[B
FVkU assets value 资产值
1W-kZ(e assignee 承让人
m;IKV, assignment 转让；转让书；转让契
/QCg E ~ assignment of interest 权益转让
!}c\u assignment of letters patent and trade mark 专利证书及商标转让
BPKrRex assignment of property 物业转让；物业转让书
8/y8tMm] assignment right 转让权
paYS< 8In assignor 转让人
.b!HEi<F associate 有联系的人；有关连人士；相联者；合伙人；联系人
rTOex]@N Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
E0aFHC[ associate member 附属会员
BLt_(S?Z` associated body corporate 相联法人团体
v}z^M_eF m associated company 相联公司；联属公司
jaVx9FR + associated corporation 相联法团
6Bd:R}yZP7 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
pN)>c, 公认会计师公会〔英国〕
a^X% (@Sg Association of Futures Exchange Brokers 香港期货经纪协会
ADP3N ic Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
kFT*So`' association of underwriters 承保人组织
d7x6r3J$ assumption of control 接管
1gvh6eE
F assurance 担保；保险；转易；转易书
CG J_k?h assurance of interest 权益的转易
zP@\rZ @4 at 19XX price 按一九ＸＸ年价格计算
f {\[+ > at a discount 按赔价计算；按贴水价格计算；打折扣
>>;He7 at a premium 按溢价计算；按升水价格计算
5g'aNkF6> at call 通知付款；按通知
N [DK A1Ei at constant market price 按固定市价计算
Lm0q/d2|\X at constant price 按固定价格计算
Y9%zo~]-W' at cost 按成本计算
goD#2l g at current market price 按当时市价计算；按现时市价计算
9`@}KnvB? at current price 按当时价格计算；按现时价格计算
O-~cj7
0\ at factor cost 按要素成本计算；按生产要素成本计算
\ 9sJ`,T? at money-of-the-day price 按付款当日价格计算
_? bF;R at or better 按指定或较佳价位〔买卖指令〕
G!Y7Rj WD at par 按面值计算；平价
P8ns @VV at sight 见票即付
Y]B 9*^d< at the close 按收市盘
K8QEH c: at the opening 按开市盘
,ob)6P^rw attestation 见证；见证条款
9om}j at-the-money option 平价期权
JxRn)D attorney 受权人；受托代表人
%Rm`YH? attornment 新拥有人承认书
^5FwYXAxi attributable profit 可归属利润
H4M`^r@)' attributable share value 可归属股份价值
1=~ ##/at Auckland Stock Exchange 奥克兰证券交易所
FuFICF7+C auction 拍卖
3YEw7GIO- auctioneer 拍卖商
G?:5L0g audit 审计；核数
Ik=bgEF Audit Commission 审计署
'm/`= QX Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
WxtB:7 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〕
e\*N Lj_( audit review 帐目审查
S9qc34\^= Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Dd)L~`k{) audited account 审计帐目；经审计的帐目
1{h,LR audited annual account 经审计的周年帐目
0!1cHB/c audited balance sheet 经审计的资产负债表
CraD auditor 核数师；核数主任；审计师
&>}f\ch/ auditor's certificate 核数师证明书；审计师证明书
pJ@->V_ auditor's report 核数师报告；审计师报告
& Z7 NF| Aussie bond 澳元债券
o& ?:pE austerity budget 紧缩预算
;\Pq Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
^F|/\i Australia All Ordinaries Index 澳洲所有普通股票指数
<bh !w f6; Australian Dollar [AUD] 澳元
&^B;1ZMHD Australian Options Market 澳大利亚期权市场
GVM)-Dp] Australian Securities Commission 澳洲证券事务监察委员会
(< Kf Australian Society of Certified Practising Accountants 澳洲执业会计师公会
*1U"uJno Australian Stock Exchange 澳大利亚证券交易所
HQ/ Q" Austrian Schilling [ATS] 奥地利先令
@dvb%A&Pur authentication 认证；鉴证
g+KuK`\N% authority to purchase 委托购买证；委购书
5VE9DTE authorization 认可；核准；授权；授权书
{6;S= 9E\ authorization by direction 指示授权
mX@!O[f%9e authorization by instruction 指令授权
hoZM;wC authorization by warrant 令状授权
Yj*!t1qm authorization of unit trust 单位信托的认可
U)qG]RI authorized agent 指定代理人
KU87WpjX authorized capital 法定资本
SbD B [O% authorized clerk 出市员
`& ]H`KNa authorized dealer 认可交易商
j55OG~) authorized financial institution 认可财务机构
<;zcz[~ authorized fund 认可基金
V7,;N@FL authorized fund house 获授权的基金公司；认可基金公司
UiN6- {v<2 authorized institution 认可机构
%xP'*EaM? authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
h`V#)Q authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Hni?r!8r authorized insurer 获授权保险人；获认可承保人
42.y.LtZ authorized investment 特准投资项目
bA(-7l? authorized person 获授权人
70T{tB authorized representative 获授权代表
ifcC
[.im authorized share capital 法定股本
:<R"Kk@ automated quotation system 自动报价系统
?;CMsO*q Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
q#P@,|nc: 自动交易系统〔香港期货交易所有限公司〕
n_P2l<F~/x automatic adjustment mechanism 自动调整机制
sf'+; automatic adjustment system 自动调整系统
78FLy 7 Automatic Clearing House 自动票据交换所
o@DlK` automatic exchange rates accumulation system 自动化汇率累集系统
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ZKHjw Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
rHD_ sC* automatic teller machine [ATM] 自动柜员机
_|s'0F/t autopay 自动转帐
&Q[|FO;[ available assets 可用资产
?m :,hI available fiscal reserve 现存财政储备
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PM)s available profit 可用利润
asKAHVT( Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
V-w{ ~ average 平均；平均数；海损
8\$ u/(DX average basic salary 平均基本薪金
;&ypvKG average consumer expenditure 平均消费开支；一般消费开支
)wfqGkr=m! average cost 平均成本
[IPXU9& Q average cost of land production 增辟土地平均成本
nn{PhyK average daily turnover 平均每日成交额
%p8#pt\$7 average daily wage rate 平均每日工资率
\'-E[xNcWI average expenditure pattern 平均开支模式
raB', Vp average growth rate 平均增长率
P,={ C6* average net fixed assets 固定资产平均净值
}MW+K&sIh average of relatives 相对价格平均数
@Avve8S average price 平均价格
% O \zYtQR average propensity to consume 平均消费倾向；一般消费倾向
/=S\v<z average propensity to save 平均储蓄倾向；一般储蓄倾向
,^uQw / average rate 平均率
%SN"<O! average revenue 平均收入；平均收益
-5d^n\CDK average stock 平均库存；平均存货
v)%0`%nSR average yearly rent 平均年租
O7# 8g$ZIv avoidance of double taxation 避免双重课税
@"O| [%7e avoidance of tax 避税
