A:
46;uW{EY A share Ａ股；甲类股份
n6 v6K1 abatement of tax 减税；减扣免税额
W,u:gzmhw ABN AMRO Bank N.V. 荷兰银行
[Rb+q=z# above-the-line expenditure 线上项目支出；经常预算支出
q3`u1S7Z7 above-the-line receipt 线上项目收入；经常预算收入
%so ]L+r2! ABSA Asia Limited 南非联合亚洲有限公司
wL[
M: absolute change 绝对数值变更
,zc(t<|-y absolute expenditure 实际开支
W g!
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rC5O")I< absolute interest 绝对权益
`vV7c`K? absolute order of discharge 绝对破产解除令
!r-F>!~ absolute profit margin 绝对利润幅度
Q2> gU# absolute value 实值；绝对值
7>RY/O;Z, absolutely vested interest 绝对既得权益
Bbc^FHip absorbed cost 已吸收成本；已分摊成本
wIgS3K absorption 吸收；分摊；合并
[F7hu7zY8 absorption rate 吸收率；摊配率；分摊率
Ys7]B9/1O ACB Finance Limited 亚洲商业财务有限公司
y {Q
{'De acceptable form of reciprocity 合理的互惠条件
I1J-)R+ acceptable rate 适当利率；适当汇率
< %Y}R\s ? acceptance agreement 承兑协议
,x $, l acceptance for honour 参加承兑
^zr`;cJ +c acceptor 承兑人；接受人；受票人
JXx wr)i acceptor for honour 参加承兑人
Xa&kIq}(g accident insurance 意外保险
/wv0i3_e
Accident Insurance Association of Hong Kong 香港意外保险公会
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uNl accident insurance scheme 意外保险计划
VU#7%ufu& accident year basis 意外年度基准
pfPz8L.7 accommodation 通融；贷款
d zMb5puH accommodation bill 通融票据；空头票据
MK*r+xfSae accommodation party 汇票代发人
.)3 <Q}> account balance 帐户余额；帐户结余
TqQ[_RKg2 account book 帐簿
Ort(AfW account collected in advance 预收款项
+7a6*;\ y account current book 往来帐簿
OTv) account of after-acquired property 事后取得的财产报告
\7_y%HR account of defaulter 拖欠帐目
@VI@fN account payable 应付帐款
V[V[ ~;Py account payee only [A/C payee only] 只可转帐；存入收款人帐户
{..6>fS account receivable 应收帐款
Ul# r account receivable report 应收帐款报表
N>E_%]C h account statement 结单；帐单；会计财务报表
D+c>F5 account title 帐户名称；会计科目
x1<|hTPk accountant's report 会计师报告
A}^mdw9 Accountant's Report Rules 会计师报告规则
{{1G`;|v 9 accounting and auditing procedure 会计与审计程序；会计与核数程序
=MWHJ'3-/ Accounting Arrangements 《会计安排》
atzX;@"K accounting basis 会计基础
>Gu M]qn accounting by Official Receiver 破产管理署署长呈交的帐目
dWW.Y*339 Accounting Circular 《会计通告》
6~+e mlD accounting class 会计类别
|[lKY+26:{ accounting date 记帐日期；会计结算日期
AFn7uW!9Gw accounting for money 款项核算
HKe K <V Accounting Officer 会计主任
BLFdHB.$T accounting period 会计报告期；会计期
=|9!vzG4 accounting policy 会计政策；会计方针
^^Vg~){ 4 accounting practice 会计惯例
d_ CT $ accounting principle 会计准则
MOC/KNb accounting record 会计记录
eH,or ,r accounting report 会计报告
A(X KyEx Accounting Services Branch [Treasury] 会计事务部〔库务署〕
j1Ezf=N6` Accounting Society of China 中国会计学会
4z)]@:`}z accounting statement 会计报表
?4uL-z](V accounting system 会计制度；会计系统
)gi9f1n` accounting transaction 会计事项；帐务交易
d5 -qZ{ W accounting treatment 会计处理
r<\u6 jF accounting year 会计年度
}2oc#0 accretion 增值；添加
X{VOAcugr accrual 应计项目；应累算数目
ZC8wA;!z^ accrual basis 应计制；权责发生制
,u m| 1dh accrual basis accounting 应计制会计；权责发生制会计
DNi+"[~&P accrue 应累算；应计
kT=8e;K
accrued benefit 应累算利益
@nf`Gw ; accrued charges 应计费用
[ hs ds \ accrued cumulative preference share dividend 应累算的累积优先股股息
`u\n0=go accrued expenses 应累算费用
M%#e1 "n accrued interest payable 应付利息；应计未付利息
2qp#N% accrued interest receivable 应收利息；应计未收利息
P 2Y^d#jO accrued right 累算权益
d5d@k accruing profit 应累算的利润
Y*hCMy; accumulated fiscal reserve 累积财政储备
h];I{crh accumulated profit 累积利润；滚存溢利
2SLU:=<3 accumulated reserve 累积储备
=c7;r]Ol accumulation of surplus income 累积收益盈余
[- &Zl(9& acquired assets 既得资产
>dT*rH 3w acquisition 收购；购置；取得
kVL .PY\K acquisition cost 购置成本
}WV:erg` acquisition expenses 购置费用
`X8F`5&U\f acquisition of 100% interest 收购全部股权
V.Mry`9- acquisition of control 取得控制权
T C"<g acquisition of fixed assets 购置固定资产
QW"! (`K acquisition of shell “买壳”
7Lt)nq-b acquisition price 收购价
05[SC}MCA act of God 天灾
%)wjR/o acting partner 执事合伙人
Hv, LS ;W active market 买卖活跃的市场；交投畅旺的市场；旺市
2pAW9R#UV- active partner 积极参与的合伙人
v0y(58Rz. active trading 交投活跃
0IpmRH/ actual circulation 实际流通
/tLVX} & actual cost 实际成本
; rS{: actual expenditure 实际开支；实际支出
@ |r{;' actual income 实际入息；实际收入；实际收益
F}zDfY\- actual market 现货市场
I_BJH'!t actual price 现货价；实际价格
~s{$WL& actual profit 实际利润
svSV G:48 actual quotation 实盘；实际价位；实际报价
f!"w5qC^ actual year basis 按实际年度计算
E_`=7 i actuals 实货
g78^9 Y*1 actuarial investigation 精算调查
E.f%H( b actuarial principle 精算原则
Ep}s}Stlr} actuarial report 精算师报告
W8<%[-r Actuarial Society of Hong Kong 香港精算学会
%$mA03[MQ actuarial valuation 精算师估值
ZB{Em B0W actuary 精算师
liSmjsk ad referendum agreement 暂定协议；有待覆核的协定
w >YDNOk ad valorem duty 从价税；按值征税
<uJ@:oWG7 ad valorem duty system 从价税制
qWw= 8Bq ad valorem fee 从价费
Y$zSQ_k;U ad valorem tariff 从价关税
P* o9a additional allowance 额外免税额
N ;gfbh] additional amount for unexpired risk 未过期风险的额外款额
;\]@K6m/Ap additional assessable profit 补加应评税利润
K%d&EYoW] additional assessment 补加评税
He)%S]RLk additional commitment 额外承担
BuwY3F\-O additional commitment vote 额外承担拨款
Xeaj xcop# additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
4R*,V R.K additional dependent parent allowance 供养父母额外免税额
`2snz1>!j additional provision 额外拨款
u&NV,6Fj2[ additional stamp duty 附加印花税
* ] (iS additional tax 补加税罚款；补加税款
}M+7 T\ J! Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
M? qy(zb adjudged bankrupt 被裁定破产
$u.z*b_yy adjudicated bankrupt 裁定破产人
D]}G.v1 adjudication fee 裁定费；评定印花税额手续费；评估契据费
Yz b XuJ4 adjudication of bankruptcy 裁定破产；宣告破产
.u:GjL'$ adjudication of insolvency 裁定无力偿还债务
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=QCp4^ adjusted actual 经调整的实数；调整后的实数
$C\BcKlmv adjusted current assets 经调整的流动资产；调整后的流动资产
:% .D78& adjusted figure 经调整的数字；调整后的数额
?8$Q-1 = adjusted liabilities 经调整的负债；调整后的负债
MJvp6n adjusted loss 经调整的亏损；调整后的亏损
Vc2`b3"Br 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
`9 L>* adjusted profit 经调整的利润；调整后的利润
}*-@!wc-N adjusted surplus 经调整的盈余额；调整后的盈余额
<q SC#[xu adjusted value 经调整的价值；调整后的价值
nlYNN/@" adjustment 调整；修订；理算〔保险〕
1qch]1
^G adjustment centre 调剂中心
vbNBLCwug adjustment lag 调整过程的时间差距；调整时差
2|L&D F:G adjustment mechanism 调整机制
PdCEUh\>y adjustment of loss 亏损调整
9my^ Y9B adjustment process 调整过程；调整程序
q7!{?\T% adjustment range 调整幅度
OH88 n69 administered exchange rate 受管制汇率
Z7#+pPt! Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
99S ^f:t administration expenses 行政费用
eJSxn1GW administration fee 手续费；行政费
j F>[?L administration in bankruptcy 破产管理
. ^u,. administration order 遗产管理令
;I*o@x_ administrator 管理人；遗产管理人
Ei|\3Kx administrator of the estate 遗产管理人
`g,..Ns-r admission of debt 债项承认书
Ngwb Q7) admission of proof 接纳债权证明
WM{ =CD advance 放贷款项；垫付款项；预支款项；预付款项
xmX 4qtAL advance account 暂支帐目；预付款帐户
p[-O( 3Y advance compensation 预付补偿金
G"6 !{4g advance from shareholder 股东垫款
O}P`P'Y|' advance pending reimbursement 预支以待日后付还
:t[_:3@ advanced economy 先进经济体系
KP"+e:a% advancement 预付；预付财产
Rv=YFo[B advances warrant 垫款令
Vj-h;rB0z advancing 贷出
74u &%Rj adverse balance 逆差
<[phnU^
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yuVs
YV@" advertisement addressed to shareholders 在报章刊登的致股东通告
(ZGbh MK advice for collection 托收通知书
<Uur^uB advice of drawing 提款通知书；汇票通知书
y(&Ac[foS} advice of payment 付款通知
6mE\OS-I Advisory Committee [Securities and Futures Commission]
y2v^-q3 谘询委员会〔证券及期货事务监察委员会〕
ZoeD:xnh[ Advisory Committee on Diversification 经济多元化谘询委员会
TV:9bn?r) affidavit 誓章；遗产申报誓章
Mhu*[a=;x affidavit of no receipt 述明无收款的誓章
XuTD\g 3) affiliate 联号；联营公司；附属公司
!W\+#e z affiliated company 附属公司；联号；联营公司
2T1q?L?] affirmation [estate duty] 非宗教式宣誓〔遗产税〕
(mOtU8 e affordability 负担能力
~?dI*BZ )] African Development Bank [AfDB] 非洲开发银行
v^iAD2 X/F after-acquired property 事后取得的财产
: +u]S2 u{ after-hours dealing 市后交易
%)|s1B'd after-tax profit 税后盈利；税后利润；税后溢利
@co
S+t agency agreement 代理协议
omF z@ agency expenses 代理机构的开支
@ 7u 0v agency fee 代理费
[m -bV$-d Agency Law 《代理法》
\G BuW Y3B agent 代理人；承销人
@L`jk+Y0vF agent of company 公司代理人
>sF)Bo Lc agent's fee 代理人费；经纪费
cS$_\6 5 aggregate 总计；总数；总体数字
7nSxi+6e aggregate amount 总款额；总额
fOHxtHM aggregate assets and liabilities 总体资产与负债
5N]" ~w* aggregate at constant price 按固定价格计算的总体数字
HsWk*L `y aggregate demand 总需求
QWU[@2@%r aggregate gross position 总持仓量
$ :6!H:t y aggregate limit 总限额
D=$)n_F aggregate of salaries tax 合计薪俸税
H+#FSdy# aggregate performance 总体表现；总体业绩
t7pFW^& aggregate supply 总体供应
C^){.UGmJ aggregate surplus 总盈余
/}$+uBgJm aggregate total 整体总额
hb-%_c"kq aggregate value 总值；合计价值
x38 QD;MT aggregated basis 合计基准
b$7 + ;I; aggregated net chargeable income 合计应课税入息实额
k'YTpO aggregation 合并计算；合计；总和
zqku e%^?- aggregation of incomes of husband and wife 夫妇入息合并计算
7^285)UQA aggregation of property 财产的总和
NHt\
U9l' agio 差价；贴水
rjP/l6
~' Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
0_/[k*Re Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
y }
'@R$ 《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》
2!\D PX Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
JC"z&ka 《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》
eE Kf|I Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
K:M8h{Ua 《香港政府和大韩民国政府关于相互促进和保护投资协定》
=D(j)<9$A agreement for a settlement 授产协议
m~|40) agreement for assignment 转让协议
0J|3kY-n> agreement for sale 售卖协议；买卖协议
cK@wsA^4 agreement for sale and purchase 买卖协议
+_!QSU,@ agreement for the payment of interest 支付利息协议
\wZe] G%S agreement for the repayment of money 还款协议
jdN` mosJ agreement of reinsurance 再保险协议
YUb_y^B^ Agricultural Bank of China 中国农业银行
R CrCs air passenger departure tax 飞机乘客离境税
*a)n62 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
mv><HqDL1 airport tax 机场税
TC('H[
] alcohol duty 酒精税
#mT"gs alienation 让与；让渡；转让
5-V pJ alimony 生活费；赡养费
- LSWmrj All Ordinaries Index [AOI] 所有普通股指数
$qiya[&G4 all risks 全险；综合险
"Q<MS'a All Sales Record for Stock Market 《股票市场成交报告》
# _1`)VS Allied Capital Resources Limited 新联财务有限公司
n<,B mVQ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
,u vRi)O>a allocation letter 拨款信件
(:_$5&i7 allocation of fund 分配款项；预留款项
kM 6
Qp allocation of profit 利润分配；溢利分配
965 jtn allocation warrant 拨款令
VVZ'i.*_3? allotment 分配；配股
hgmCRC allotment notice 股份配售通知；配股通知
W^Yxny allotment of shares 股份分配
D9df=lv
mD allowable 可获宽免；免税的
hxx.9x>ow allowable business loss 可扣除的营业亏损
K9[UB allowable expenses 可扣税的支出
H }!r|nG allowance 免税额；津贴；备抵；准备金
w Y#E ?, allowance for debts 债项的免税额
R- :2HRaA allowance for depreciation by wear and tear 耗损折旧免税额
? [AD=rUC allowance for funeral expenses 殡殓费的免税额
c$,P ~W s' allowance for inflation 为通货膨胀而预留的款项；通胀准备金
HQ g^
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Dv"9 qk allowance to debtor 给债务人的津贴
sK{e*[I>W alteration of capital 资本更改
ZNoDFf*h alternate trustee 候补受托人
'F<TSy|4kI amalgamation 合并
sB</ D S ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
X SDpRo ambit of charges 征税范围；收费范围
' %qr.T
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Ri{=]$ American Commodities Exchange 美国商品交易所
r$1Qf}J3= American Express Bank Limited 美国运通银行
|>Vb9:q9Po American Stock Exchange 美国证券交易所
ok[i<zl; ' amortization 摊销
{=Wg zP amount due from banks 存放银行同业的款项
yfSmDPh amount due from banks abroad 存放海外银行同业的款项
hM{bavd amount due from holding companies 控股公司欠款
NUZl`fu1Z4 amount due from local banks 存放本港银行同业的款项
6<]l W amount due to banks 银行同业的存款
2iOV/=+ amount due to banks abroad 海外银行同业的存款
YVU7wW,1 amount due to holding companies 控股公司存款
3Ul*QN{6 amount due to local banks 本港银行同业的存款
S!UaH>Rh amount due to outport banks 外埠银行同业的存款
3< !7>]A amount for note issue 发行纸币的款额
h\o.&6sd amount of bond 担保契据的款额
j^'go &p amount of consideration 代价款额
8Wx=p#_ amount of contribution 供款数额
A<{{iBEI` amount of indebtedness 负债款额
d~H`CrQE* amount of principal of the loan 贷款本金额
?} 0 ,o. amount of rates chargeable 应征差饷数额
}pYqWTG amount of share capital 股本额
t!XwW$@ amount of sums assured 承保款额
Tx D#9]Q` amount of variation 变动幅度
| (93gJ amount of vote 拨款数额
Nc`L;CP amount payable 应付款额
=euni}7a amount receivable 应收款额
V& 5wRz+`W Amsterdam Stock Exchange 阿姆斯特丹证券交易所
yAt ^; analysis 分析
+whDU 2 " ancillary risk 附属风险
si I;" ? annual account 周年帐目；周年帐目报表；年度决算；年结
Upe%rC( annual accounting date 年结日期
u_enqC3 annual allowance 每年免税额；年积金；年度津贴；年津
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t|[? annual balance 年度余额
nUO0Ce annual disposable income 每年可动用收入
T[gv0|+ annual estimates 周年预算
]DcFySyv annual fee 年费
HtFD lvdy] annual general meeting 周年大会
DVA:Cmh\ annual growth rate 年增率；每年增长率
;+%rw 2Z,B annual long-term supplement 长期个案每年补助金
r&CiSMS* annual pensionable emolument 可供计算退休金的年薪
t0S 1QC+ annual report 年报
Cy e.g sCT Annual Report on the Consumer Price Index 《消费物价指数年报》
z_HdISy0 annual return 周年报表；周年申报表；每年报税表格
CTb%(<r Annual Return Rules 《周年报表规则》
mt
.sucT annual review of consumer prices 每年消费物价回顾
} 7Uoh(d annual roll-forward basis 逐年延展方式
{ FkF annual salary 年薪
v N:Ng annual statement 年度报表；年度决算表
@C$]//; 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
s<Ziegmw|g annuitant 年金受益人
d=(mw_-? annuity 年金
m`XHKRp annuity contract 年金合约
3BI1fXT4=j annuity on human life 人寿年金
s!J9|]o antecedent debt 先前的债项
R _C) ante-dated cheque 倒填日期支票
_f83-':W6 anticipated expenditure 预期开支
^('wy}; anticipated net profit 预期纯利
(=0.i n Z anticipated revenue 预期收入
XSR
4iu anti-inflation measure 反通货膨胀措施
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anti-inflationary stance 反通货膨胀立场
# d apparent deficit 表面赤字
Xvu(vA apparent financial solvency 表面偿债能力
tw;}jh apparent partner 表面合伙人
b}` T Ln application for personal assessment 个人入息课税申请书
[JiH\+XLPs application of fund 资金应用
f|5co>Hk application to release as liquidator and to destruct the books of accounts and documents
7.Op< 申请免除清盘人职务及毁灭帐簿与文件
<E~'.p, appointed actuary 委任精算师
sRs>"zAg appointed auditor 委任核数师；委任审计师
dV_G1' appointed trustee 委任的受托人
i5Gg f"![ appointer 委任人
23PG q%R apportioned pro rata 按比例分摊
**%37 apportionment 分配；分摊
kVgTGC"L= Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
"jZ-,P= apportionment formula 分摊方程式
fhiM U8(& apportionment of estate duty 遗产税的分摊
Ml_^
` vn appraisal 估价；评估
o-5TC appreciable growth 可观增长
[, Gg^*umS appreciable impact 显着影响
(QEG4&9 appreciable increase 可观增长
+7Gwg appreciation 增值；升值
[0!( xp^ appreciation against other currencies 相对其他货币升值
01]f2.5 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Z@HEj_n appreciation tax 增值税
[txE .7p appropriation 拨款；拨用；拨付
j#|ZP-=1_ appropriation account 拨款帐目
vh^VxS Appropriation Bill 拨款法案
q9"96({ \@ appropriation-in-aid system 补助拨款办法
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K-LHs approved assets 核准资产
p K*TE5] approved basket stock 认可一篮子证券
1EK *g;H approved budget 核准预算
r!v\"6:OM approved charitable donation 认可慈善捐款
D.:Zx approved charitable institution 认可慈善机构
?,z}%p approved currency 核准货币；认可货币
j2k"cmsKh approved estimates 核准预算
wk^B"+Uhy approved estimates of expenditure 核准开支预算
IGl9 g_1 8 approved overseas insurer 核准海外保险人
M`_0C38
approved overseas trust company 核准海外信托公司
HMXE$ d=[ approved pooled investment fund 核准汇集投资基金
Jy)/%p~ approved provident fund scheme 认可公积金计划
O.? JmE approved provision 核准拨款
G c?a +T approved redeemable share 核准可赎回股份
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approved regional stock 认可地区性证券
3";q[&F9y approved retirement scheme 认可退休金计划
)~>YH*g approved subordinated loan 核准附属贷款
L(-4w+ arbitrage 套戥；套汇；套利
_a, s
) arbitrageur 套戥者；套汇者
\bXa&Lq arbitrary amount 临时款项
UQsN'r\tS arrangement 措施；安排；协定
#!=tDc
& arrears 欠款
VbYdZCC arrears of pay 欠付薪酬
/vt3>d%B; arrears of revenue 逾期未收税款；逾期未收的帐项
:gv"M8AP articles of association 组织章程；组织细则；组织章程细则
F59 TZI Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
$4\j]RE! ascertainment of profit 确定利润
*. t ^MP "Asia Clear" “亚洲结算系统”
NEs:},)o Asia Commercial Bank Ltd. 亚洲商业银行有限公司
tQVVhXQ7 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
@7 }W=HB Asian Development Fund [ADF] 亚洲发展基金
>P(.:_ ^p Asian dollar bond 亚洲美元债券
Uo49*Mr Asian dollar market 亚洲美元市场
h[ ZN+M Asian dollar rate 亚洲美元利率
Py< }S-: Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
PT
~D",k Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
T{ "(\X$ asked price 沽盘；喊价；索价；卖方报价
+@ UV?"d assessable income 应评税入息
t20K!}D_ assessable loss 应评税亏损
TeQV?ZQ#} assessable profit 应评税利润
7zMr:J mV assessable value 应评税值
%T[]zJ( assessed profit 估定利润
BtZ yn7a assessed value 经评估价值
l (o~-i\M assessment 评税；评定；估价；评税单
_1^'(5f$ assessment number 评税编号；估价编号
u*R_\ *j@ assessment of additional tax 补加税评税
c-w)|-ac. assessment of performance 业绩评估；实绩评价
z:O8Ls^\T Assessor 评税主任
)7@0[> asset price bubbles 资产价格泡沫
) oZ dj` asset-backed securities 具资产保证的证券
lZ0 =;I assets accretion 资产增值
*p d@.|^)m assets and liabilities 资产与负债
9WHddDA assets betterment statement 资产递增表；资产改进表
gw(z1L5
n assets lending 实物放款；有抵押贷款
K3C <{ #r assets of the company passing on the death 死者去世时转移的公司资产
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assets pledged as security for liabilities 用作负债抵押的资产
f1? >h\F8 assets portfolio 资产投资组合
WIOV2 + assets price 资产价格
_F{C\} assets quality 资产质素
~&O%N assets realization 资产变现
=N@t'fOr assets refinancing arrangement 资产再集资安排
}]Tx lSp!; assets securitization 资产证券化
*hrd5na assets situated outside Hong Kong 在香港以外地方的资产
INf& 4!&h assets stripping 削减资产；拆卖资产
CLSK'+ l assets value 资产值
Xj*Wu_ assignee 承让人
hZ3bVi)L\ assignment 转让；转让书；转让契
E`q_bn assignment of interest 权益转让
#$vEGY}1 assignment of letters patent and trade mark 专利证书及商标转让
,Q B<7a+I assignment of property 物业转让；物业转让书
G3]4A&h9v~ assignment right 转让权
E7hhew assignor 转让人
z Dp 2g) associate 有联系的人；有关连人士；相联者；合伙人；联系人
Z)!C'c b Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
J4utIGF associate member 附属会员
6z kaOA46V associated body corporate 相联法人团体
B!yr!DWv associated company 相联公司；联属公司
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9j@N77 associated corporation 相联法团
- &f$GUTJ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
<i[HbgUlO. 公认会计师公会〔英国〕
q4q6c")zp Association of Futures Exchange Brokers 香港期货经纪协会
VQ I 3G Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
K,]=6 Rj association of underwriters 承保人组织
R+| h w; assumption of control 接管
Vi}_{
Cy assurance 担保；保险；转易；转易书
g`^ x@rj`E assurance of interest 权益的转易
.hiS w at 19XX price 按一九ＸＸ年价格计算
- di o5a at a discount 按赔价计算；按贴水价格计算；打折扣
mmsPLv 6 at a premium 按溢价计算；按升水价格计算
wBzC5T%, at call 通知付款；按通知
67TwPvh at constant market price 按固定市价计算
>/\'zi]L at constant price 按固定价格计算
f::Dx1VcX at cost 按成本计算
2:R+tn(F at current market price 按当时市价计算；按现时市价计算
BY*Q_ Et at current price 按当时价格计算；按现时价格计算
|%wX*z af at factor cost 按要素成本计算；按生产要素成本计算
%\DX #. at money-of-the-day price 按付款当日价格计算
Jwp7gYZ at or better 按指定或较佳价位〔买卖指令〕
'S~5"6r at par 按面值计算；平价
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1 pr~ at sight 见票即付
(t.Nk[ at the close 按收市盘
l~.-e^p? at the opening 按开市盘
) +M0Y_r attestation 见证；见证条款
f)!Z~t & at-the-money option 平价期权
DJir { \F attorney 受权人；受托代表人
zzz3 Bq~ attornment 新拥有人承认书
07)yG:q*x attributable profit 可归属利润
5uf a attributable share value 可归属股份价值
DMS! a$4
Auckland Stock Exchange 奥克兰证券交易所
*H122njH+T auction 拍卖
F/Pep? ' auctioneer 拍卖商
IB< d audit 审计；核数
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Pf40`@ Audit Commission 审计署
fh{`Mz,o Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
q; U,s)Uz^ 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〕
sGb{9.WK audit review 帐目审查
2oU_2P Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
GL JMP^p audited account 审计帐目；经审计的帐目
&{RDM~ audited annual account 经审计的周年帐目
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j1_!.T audited balance sheet 经审计的资产负债表
;]fs'LH auditor 核数师；核数主任；审计师
C7vxw-o|&p auditor's certificate 核数师证明书；审计师证明书
!c-*O<Y auditor's report 核数师报告；审计师报告
fV:83|eQ Aussie bond 澳元债券
.o8t+X'G austerity budget 紧缩预算
&R siVBA Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
iUwzs&frd Australia All Ordinaries Index 澳洲所有普通股票指数
m4& /s Australian Dollar [AUD] 澳元
nie % eC&U Australian Options Market 澳大利亚期权市场
]d`VT)~vje Australian Securities Commission 澳洲证券事务监察委员会
*dF >_ F Australian Society of Certified Practising Accountants 澳洲执业会计师公会
OH"XrCX7n Australian Stock Exchange 澳大利亚证券交易所
e%6QTg5# Austrian Schilling [ATS] 奥地利先令
&?vgP!d&M authentication 认证；鉴证
i&k7-< authority to purchase 委托购买证；委购书
vj*%Q(E6Pt authorization 认可；核准；授权；授权书
P&q7|S T%N authorization by direction 指示授权
cFv8 Od authorization by instruction 指令授权
qVPeB,kIz authorization by warrant 令状授权
rbQR,Nf2x authorization of unit trust 单位信托的认可
<1 pEwI~ authorized agent 指定代理人
}i2V.tVB- authorized capital 法定资本
Ha ]YJ} authorized clerk 出市员
_FEF x authorized dealer 认可交易商
L]Mo;kT<Q authorized financial institution 认可财务机构
*qMY22 X authorized fund 认可基金
v}(WaO# S authorized fund house 获授权的基金公司；认可基金公司
iO[ <1? authorized institution 认可机构
I l.K"ll authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
>f'g0g authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
&/b~k3{M_ authorized insurer 获授权保险人；获认可承保人
MPk5^ua: authorized investment 特准投资项目
rs.M]8a2{& authorized person 获授权人
8V(pugJ authorized representative 获授权代表
PVO v[% authorized share capital 法定股本
\?N2=jsu$ automated quotation system 自动报价系统
- YV>j Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
.m AjfP* 自动交易系统〔香港期货交易所有限公司〕
}&e5$lB automatic adjustment mechanism 自动调整机制
Z6pUZ[j, automatic adjustment system 自动调整系统
Bj~+WwD)QR Automatic Clearing House 自动票据交换所
m4g$N) automatic exchange rates accumulation system 自动化汇率累集系统
d7i]FV Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
X7 w Ky(g automatic teller machine [ATM] 自动柜员机
O~QB!<Q+ autopay 自动转帐
`XB
9Mi= available assets 可用资产
g1o8._ f. available fiscal reserve 现存财政储备
3,=6@U available profit 可用利润
$g7<Y*t[ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
!a<ng&H^U average 平均；平均数；海损
+MLVbK average basic salary 平均基本薪金
&=Wlaa/,& average consumer expenditure 平均消费开支；一般消费开支
KdlQ!5(?X average cost 平均成本
LDD|(KLR*. average cost of land production 增辟土地平均成本
UDni]P!E average daily turnover 平均每日成交额
l +R+&b^ average daily wage rate 平均每日工资率
y Wya&|D9 average expenditure pattern 平均开支模式
gO^gxJ '0t average growth rate 平均增长率
X76e&~ average net fixed assets 固定资产平均净值
`@
FYkH average of relatives 相对价格平均数
jSA jcLR average price 平均价格
0L KRN|@ average propensity to consume 平均消费倾向；一般消费倾向
s0_nLbWwO average propensity to save 平均储蓄倾向；一般储蓄倾向
9E tz[`| average rate 平均率
-] =@s average revenue 平均收入；平均收益
((I%' average stock 平均库存；平均存货
n LiY%x`S average yearly rent 平均年租
`g })|Gx avoidance of double taxation 避免双重课税
3 9|MX21k avoidance of tax 避税
