A:
|M? s[}ll A share Ａ股；甲类股份
6 |=]i-8 abatement of tax 减税；减扣免税额
r`- 8+"P ABN AMRO Bank N.V. 荷兰银行
u. A}&'H above-the-line expenditure 线上项目支出；经常预算支出
e#h g,I above-the-line receipt 线上项目收入；经常预算收入
@v`.^L{P ABSA Asia Limited 南非联合亚洲有限公司
@tSB^&jUWu absolute change 绝对数值变更
2|"D\N absolute expenditure 实际开支
@:im/SE absolute guideline figure 绝对准则数字
fln[Q2zl absolute interest 绝对权益
%<^^ Mw absolute order of discharge 绝对破产解除令
#|T"6jJ aQ absolute profit margin 绝对利润幅度
A,&711Y absolute value 实值；绝对值
'`;=d<' absolutely vested interest 绝对既得权益
F=Xb_Gd` absorbed cost 已吸收成本；已分摊成本
$%$zZJ@/ absorption 吸收；分摊；合并
KC"S0 6 absorption rate 吸收率；摊配率；分摊率
a;bmlV04 ACB Finance Limited 亚洲商业财务有限公司
ktPM6 6`b acceptable form of reciprocity 合理的互惠条件
kMW9U Uw acceptable rate 适当利率；适当汇率
CA|l|
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[f:&aS+ acceptance for honour 参加承兑
Qq6'[Od acceptor 承兑人；接受人；受票人
bLS10^g5 acceptor for honour 参加承兑人
y_>DszRN`u accident insurance 意外保险
|(l ]Xr&O Accident Insurance Association of Hong Kong 香港意外保险公会
dfAw\7v/ accident insurance scheme 意外保险计划
'+Jy//5? accident year basis 意外年度基准
0Sk~m4fj( accommodation 通融；贷款
1?w=v|b:P) accommodation bill 通融票据；空头票据
kI a16m accommodation party 汇票代发人
W\-`}{B_/ account balance 帐户余额；帐户结余
,){#J"W account book 帐簿
M]X!D7 account collected in advance 预收款项
rRe^7xGe7 account current book 往来帐簿
j =U"t\{ account of after-acquired property 事后取得的财产报告
LK4NNZf7 account of defaulter 拖欠帐目
>l8?B L account payable 应付帐款
'4 d4i account payee only [A/C payee only] 只可转帐；存入收款人帐户
W%5))R$ account receivable 应收帐款
~-NSIV:f account receivable report 应收帐款报表
U]+I P;YS account statement 结单；帐单；会计财务报表
>`3F`@1L0 account title 帐户名称；会计科目
F#yn'j8 accountant's report 会计师报告
&\ca ? # Accountant's Report Rules 会计师报告规则
{/)i}V#RE accounting and auditing procedure 会计与审计程序；会计与核数程序
"6 IZf>N@# Accounting Arrangements 《会计安排》
EdqB4 -#7 accounting basis 会计基础
}|/A &c accounting by Official Receiver 破产管理署署长呈交的帐目
[;aM8N
Accounting Circular 《会计通告》
~tT n7[! accounting class 会计类别
Fs~*-R$ accounting date 记帐日期；会计结算日期
\IC^z accounting for money 款项核算
PX?%}~
v Accounting Officer 会计主任
'\ d
ldg#P accounting period 会计报告期；会计期
UAz^P6iQ`~ accounting policy 会计政策；会计方针
&c "!Y)%G accounting practice 会计惯例
x6J V@wA& accounting principle 会计准则
pam9wfP accounting record 会计记录
"0n sY E accounting report 会计报告
<sm"3qs"_ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
SJX9oVJeZ Accounting Society of China 中国会计学会
u4T$ accounting statement 会计报表
\tvL<U"' accounting system 会计制度；会计系统
b{-"GqMO accounting transaction 会计事项；帐务交易
%{IgY{X accounting treatment 会计处理
>&e=0@?+G accounting year 会计年度
KwMt@1Z accretion 增值；添加
t}I@Rmso accrual 应计项目；应累算数目
dHiir&Rd9` accrual basis 应计制；权责发生制
0+qC_ISns accrual basis accounting 应计制会计；权责发生制会计
vy5Fw&?" accrue 应累算；应计
?(R# accrued benefit 应累算利益
zd8A8]&- accrued charges 应计费用
6 8bvbig accrued cumulative preference share dividend 应累算的累积优先股股息
wmVb0~[ accrued expenses 应累算费用
2G-" HOG accrued interest payable 应付利息；应计未付利息
jK/F zD0- accrued interest receivable 应收利息；应计未收利息
$Yu 'B_E6p accrued right 累算权益
qHgtd+
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e(^I.`9z accumulated fiscal reserve 累积财政储备
1E||ft-1i* accumulated profit 累积利润；滚存溢利
?5ZvvAi accumulated reserve 累积储备
:+>7m accumulation of surplus income 累积收益盈余
SXl~lYUL acquired assets 既得资产
IQC [ewk acquisition 收购；购置；取得
1k:yU ( acquisition cost 购置成本
T ?[;ej: acquisition expenses 购置费用
R0#scr acquisition of 100% interest 收购全部股权
SX'NFdY acquisition of control 取得控制权
hTO 2+F* acquisition of fixed assets 购置固定资产
!nJ l.Y$ acquisition of shell “买壳”
NTZ3Np` acquisition price 收购价
RuVk>(?WK% act of God 天灾
Vf J{);
acting partner 执事合伙人
6J JA"] ` active market 买卖活跃的市场；交投畅旺的市场；旺市
xjnAK!sD active partner 积极参与的合伙人
n7~3~i` D; active trading 交投活跃
:, v (l q actual circulation 实际流通
b@4UR< actual cost 实际成本
/@
g 8MUq7 actual expenditure 实际开支；实际支出
d)biMI}<5 actual income 实际入息；实际收入；实际收益
r|ZB3L|7 actual market 现货市场
: epB:r actual price 现货价；实际价格
NWiDNK[VE} actual profit 实际利润
WdS1v% actual quotation 实盘；实际价位；实际报价
Ca?w"m~h actual year basis 按实际年度计算
Bx}"X?%S actuals 实货
oF+yh!~mM actuarial investigation 精算调查
G6>sAOf actuarial principle 精算原则
,Js_ d actuarial report 精算师报告
Uv.Xw} q Actuarial Society of Hong Kong 香港精算学会
Hr}"g@ < actuarial valuation 精算师估值
? (B}w*G~ actuary 精算师
yyu -y0_ ad referendum agreement 暂定协议；有待覆核的协定
YZOwr72VL ad valorem duty 从价税；按值征税
gzVZPvTPE ad valorem duty system 从价税制
O,^s)>c ad valorem fee 从价费
*wmkcifF; ad valorem tariff 从价关税
8'3&z- additional allowance 额外免税额
=z9,=rR4 additional amount for unexpired risk 未过期风险的额外款额
s8]%L4lvu additional assessable profit 补加应评税利润
CpX[8>&osD additional assessment 补加评税
_'V o 3b additional commitment 额外承担
\,p?pL<' additional commitment vote 额外承担拨款
7yg {0a additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Citumc)E additional dependent parent allowance 供养父母额外免税额
`aX+Gz? additional provision 额外拨款
B$s6|~ additional stamp duty 附加印花税
#>_fYjT additional tax 补加税罚款；补加税款
|mWSS'7fI Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
AZNo%!)o adjudged bankrupt 被裁定破产
zn = pm#L adjudicated bankrupt 裁定破产人
x7l }u`N4 adjudication fee 裁定费；评定印花税额手续费；评估契据费
\& V[<] adjudication of bankruptcy 裁定破产；宣告破产
tZ@&di:-F adjudication of insolvency 裁定无力偿还债务
lc
fAb@}2 adjusted actual 经调整的实数；调整后的实数
suhnA(T{ adjusted current assets 经调整的流动资产；调整后的流动资产
p\ 'X%R adjusted figure 经调整的数字；调整后的数额
qa~ju\jm. adjusted liabilities 经调整的负债；调整后的负债
Pk5\v0vkg adjusted loss 经调整的亏损；调整后的亏损
zTG1 0 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
d9e~><bPJ adjusted profit 经调整的利润；调整后的利润
;*Y+. ?>a adjusted surplus 经调整的盈余额；调整后的盈余额
H|?r_Ns adjusted value 经调整的价值；调整后的价值
h;}
fdk adjustment 调整；修订；理算〔保险〕
K|~ !o Q adjustment centre 调剂中心
%(? ;` adjustment lag 调整过程的时间差距；调整时差
v /]xdP^Z adjustment mechanism 调整机制
T72Z<h|< adjustment of loss 亏损调整
],R\oMYy|P adjustment process 调整过程；调整程序
,T 3M adjustment range 调整幅度
Bgsi$2hI administered exchange rate 受管制汇率
id`9,IJx Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
k-s|gC4 administration expenses 行政费用
bccf4EyQ
Y administration fee 手续费；行政费
8h} 1t4k administration in bankruptcy 破产管理
jgpF+V-n$ administration order 遗产管理令
[["eK9 }0 administrator 管理人；遗产管理人
XNvlx4 administrator of the estate 遗产管理人
KV{ admission of debt 债项承认书
5?j # admission of proof 接纳债权证明
rO1N@kd/ advance 放贷款项；垫付款项；预支款项；预付款项
mSFA i advance account 暂支帐目；预付款帐户
T`I4_x advance compensation 预付补偿金
VeFfkg4 advance from shareholder 股东垫款
KU q(&H7 advance pending reimbursement 预支以待日后付还
pwVGe|h%, advanced economy 先进经济体系
g6 SZ 4WV advancement 预付；预付财产
TPN1Rnt0` advances warrant 垫款令
YB{'L +Wbw advancing 贷出
9I1`* 0A adverse balance 逆差
e5n"(s"G*[ adverse exchange 逆汇
ldaT:
er9 advertisement addressed to shareholders 在报章刊登的致股东通告
vBY?3p,0p advice for collection 托收通知书
5]3Mj*u\ advice of drawing 提款通知书；汇票通知书
`RE
K ,^U advice of payment 付款通知
x+Ly,9nc$ Advisory Committee [Securities and Futures Commission]
N_0B[!B] 谘询委员会〔证券及期货事务监察委员会〕
>8` ;SEnv Advisory Committee on Diversification 经济多元化谘询委员会
= |
r%
lx affidavit 誓章；遗产申报誓章
X4bZ4U* affidavit of no receipt 述明无收款的誓章
PP6gU=9[) affiliate 联号；联营公司；附属公司
gb^'u affiliated company 附属公司；联号；联营公司
gPpk0LZi affirmation [estate duty] 非宗教式宣誓〔遗产税〕
b|.<rV'BTt affordability 负担能力
-BrJ5]T>* African Development Bank [AfDB] 非洲开发银行
^w
jM u5f after-acquired property 事后取得的财产
(gutDUO; after-hours dealing 市后交易
d8^S~7 after-tax profit 税后盈利；税后利润；税后溢利
>+[{m<Eq agency agreement 代理协议
|[/XG2S agency expenses 代理机构的开支
ae+*gkPv8 agency fee 代理费
~.S/<: `U Agency Law 《代理法》
kxY9[#:<fB agent 代理人；承销人
AD'c#CT agent of company 公司代理人
#6 $W uIG agent's fee 代理人费；经纪费
SXV
f&8 aggregate 总计；总数；总体数字
r)dXcus aggregate amount 总款额；总额
G/_8xmsU aggregate assets and liabilities 总体资产与负债
)},/=#C0 aggregate at constant price 按固定价格计算的总体数字
&:=[\Ws R aggregate demand 总需求
-wnBdL aggregate gross position 总持仓量
*Y ?&N 2@c aggregate limit 总限额
n=h!V$X aggregate of salaries tax 合计薪俸税
1(a+ | aggregate performance 总体表现；总体业绩
l]5!$N* aggregate supply 总体供应
:rN5HOg^9 aggregate surplus 总盈余
~=Fp 0l)# aggregate total 整体总额
, LDdL aggregate value 总值；合计价值
69``j{Z+ aggregated basis 合计基准
4 m_CPe aggregated net chargeable income 合计应课税入息实额
6[]O3Aa aggregation 合并计算；合计；总和
KyzdJ^xC" aggregation of incomes of husband and wife 夫妇入息合并计算
e[.JS6 aggregation of property 财产的总和
%Q5
|RL D agio 差价；贴水
/| [%~`?BM Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
E vD g{M} Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
kO8oH8Vt 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
wg KM6? Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
f_r4*#&v 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
b5UIX Kim Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
m^1'aO_;q 《香港政府和大韩民国政府关于相互促进和保护投资协定》
lT F#efcW agreement for a settlement 授产协议
BHIC6i% agreement for assignment 转让协议
P{>-MT2E agreement for sale 售卖协议；买卖协议
-Rr Qv( agreement for sale and purchase 买卖协议
A!_yZ|)$ T agreement for the payment of interest 支付利息协议
'X1/tB 8* agreement for the repayment of money 还款协议
* > 7Zc agreement of reinsurance 再保险协议
Jgzg[6 Agricultural Bank of China 中国农业银行
'<hg c
air passenger departure tax 飞机乘客离境税
x@,B))WlGr Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
0"xD>ue& airport tax 机场税
`&o>7a; alcohol duty 酒精税
TM`6:5ONv alienation 让与；让渡；转让
M[5fNK&nD alimony 生活费；赡养费
4k=LVu]Kcr All Ordinaries Index [AOI] 所有普通股指数
"5$2b>_UE all risks 全险；综合险
xw~&OF& All Sales Record for Stock Market 《股票市场成交报告》
bc*CP0t| Allied Capital Resources Limited 新联财务有限公司
4[f>kY%[ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
l=ZX9<3 allocation letter 拨款信件
!l#n.Fx&3 allocation of fund 分配款项；预留款项
4j -%I7 allocation of profit 利润分配；溢利分配
\PgMMc4' allocation warrant 拨款令
sn:wLc/GAd allotment 分配；配股
:P2 0g]( allotment notice 股份配售通知；配股通知
|C.[eHe&D allotment of shares 股份分配
rn%q*_3-o allowable 可获宽免；免税的
vS +E`[ allowable business loss 可扣除的营业亏损
]ZM-c~nL allowable expenses 可扣税的支出
#(Ezt% ^ allowance 免税额；津贴；备抵；准备金
v
L!?4k allowance for debts 债项的免税额
C!S( !Z, allowance for depreciation by wear and tear 耗损折旧免税额
CC{{@
allowance for funeral expenses 殡殓费的免税额
s<fzk1LZ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Tq!.M1{& allowance for repairs and outgoings 修葺及支出方面的免税额
v[=TPfX 0 allowance to debtor 给债务人的津贴
e6hfgVN alteration of capital 资本更改
}|(v0] alternate trustee 候补受托人
B/ACU amalgamation 合并
iP+3) ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
'7/c7m/$X< ambit of charges 征税范围；收费范围
p +O,C{^f amended valuation 经修订的估值
<& p0:S7 American Commodities Exchange 美国商品交易所
m< | * American Express Bank Limited 美国运通银行
!Di*y$`}b American Stock Exchange 美国证券交易所
cuo'V*nWQ amortization 摊销
3eJ"7sftW amount due from banks 存放银行同业的款项
<B3$ODGJp amount due from banks abroad 存放海外银行同业的款项
/yO|Q{C}M8 amount due from holding companies 控股公司欠款
I\:(`)"r amount due from local banks 存放本港银行同业的款项
QPT%CW61M amount due to banks 银行同业的存款
m #}%l3$ amount due to banks abroad 海外银行同业的存款
(b>B6W\& amount due to holding companies 控股公司存款
g|PRk9 amount due to local banks 本港银行同业的存款
Iji9N!Yx amount due to outport banks 外埠银行同业的存款
/$?7L( amount for note issue 发行纸币的款额
^Y-
S"Ks amount of bond 担保契据的款额
i 2(lqhaP amount of consideration 代价款额
h!h<!xaclW amount of contribution 供款数额
3pk `&' amount of indebtedness 负债款额
^=V b'g3P~ amount of principal of the loan 贷款本金额
U CF'%R amount of rates chargeable 应征差饷数额
Or*e$uMIY amount of share capital 股本额
}Gg:y? amount of sums assured 承保款额
E{B=%ZNnm amount of variation 变动幅度
9$oU6#U,h amount of vote 拨款数额
5zR9N>!c amount payable 应付款额
=` %"-A amount receivable 应收款额
UpIt"+d2& Amsterdam Stock Exchange 阿姆斯特丹证券交易所
rLzN #Zoi analysis 分析
VQ((c:+! ancillary risk 附属风险
X9oxni# annual account 周年帐目；周年帐目报表；年度决算；年结
ppu WcGo annual accounting date 年结日期
.S = ^) annual allowance 每年免税额；年积金；年度津贴；年津
[$[1|r
*Q annual balance 年度余额
3' D< 'S}[ annual disposable income 每年可动用收入
{3{cU#\QA annual estimates 周年预算
v?en-,{A annual fee 年费
\6z_ ; annual general meeting 周年大会
s#*T( pY annual growth rate 年增率；每年增长率
EA+}Rf6} annual long-term supplement 长期个案每年补助金
tjIT4 annual pensionable emolument 可供计算退休金的年薪
w ;Jb y annual report 年报
JTn\NSa
Annual Report on the Consumer Price Index 《消费物价指数年报》
NiCB.a annual return 周年报表；周年申报表；每年报税表格
ohPCYt Annual Return Rules 《周年报表规则》
[ijK ~ annual review of consumer prices 每年消费物价回顾
d} `Z | ex annual roll-forward basis 逐年延展方式
JL1z8Nu annual salary 年薪
p^uX{! annual statement 年度报表；年度决算表
jx7b$x] Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
j jLwHJ annuitant 年金受益人
s
v}o% annuity 年金
f8c' `$O annuity contract 年金合约
R&`; C<6}D annuity on human life 人寿年金
8r46Wr7Q antecedent debt 先前的债项
2a 3RRP ante-dated cheque 倒填日期支票
8:)W!tr anticipated expenditure 预期开支
<*4BT}r,^2 anticipated net profit 预期纯利
=K ctAR; anticipated revenue 预期收入
|{a`,%mw anti-inflation measure 反通货膨胀措施
9AgTrP anti-inflationary stance 反通货膨胀立场
v.Y?<=E+<d apparent deficit 表面赤字
Wu!s apparent financial solvency 表面偿债能力
j~Cch%%G apparent partner 表面合伙人
f*IC ZM application for personal assessment 个人入息课税申请书
)*wM
DM5q application of fund 资金应用
+%%Ef] application to release as liquidator and to destruct the books of accounts and documents
(WISf}[l; 申请免除清盘人职务及毁灭帐簿与文件
v3ky;~ke appointed actuary 委任精算师
g$N/pg2>cT appointed auditor 委任核数师；委任审计师
4|#@41\ B appointed trustee 委任的受托人
4N- T=Ig appointer 委任人
\69h>h apportioned pro rata 按比例分摊
yDi l apportionment 分配；分摊
ls9 28 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Q2L>P<87T apportionment formula 分摊方程式
p!OCF]r apportionment of estate duty 遗产税的分摊
Fzc8) *w appraisal 估价；评估
`v|w&ty* appreciable growth 可观增长
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EyAhB appreciable impact 显着影响
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wIbxnn appreciation 增值；升值
L xg,BZV appreciation against other currencies 相对其他货币升值
?m(]@6qa appreciation of the exchange value of Hong Kong dollar 港元汇值上升
jgW- &nK! appreciation tax 增值税
<U]!1 appropriation 拨款；拨用；拨付
BIk0n;Kz<L appropriation account 拨款帐目
8? za&v Appropriation Bill 拨款法案
LrGLIt` appropriation-in-aid system 补助拨款办法
KqD]G S#( approved assets 核准资产
p" ;5J+?( approved basket stock 认可一篮子证券
J dK' ~-L approved budget 核准预算
1LK` approved charitable donation 认可慈善捐款
L2,.af6+ approved charitable institution 认可慈善机构
P5K=S.g approved currency 核准货币；认可货币
2:6W_[7l! approved estimates 核准预算
wOLDHg_ approved estimates of expenditure 核准开支预算
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approved overseas trust company 核准海外信托公司
2I|`j^ approved pooled investment fund 核准汇集投资基金
nqFJNK]a approved provident fund scheme 认可公积金计划
e2><Y< approved provision 核准拨款
yZ:AJNb approved redeemable share 核准可赎回股份
kF@Z4MB}yr approved regional stock 认可地区性证券
3OlXi9>3 approved retirement scheme 认可退休金计划
AL;z's(F? approved subordinated loan 核准附属贷款
Lhz*o6) arbitrage 套戥；套汇；套利
-`8pahI arbitrageur 套戥者；套汇者
x_+-TC4IXn arbitrary amount 临时款项
CQANex4&\ arrangement 措施；安排；协定
{O=PVW2S arrears 欠款
mp:xR ^5c arrears of pay 欠付薪酬
v:1DNR4 arrears of revenue 逾期未收税款；逾期未收的帐项
J85S'cwZZ articles of association 组织章程；组织细则；组织章程细则
F%tV^$% Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
CK"OHjR ascertainment of profit 确定利润
4aGV IQ "Asia Clear" “亚洲结算系统”
A/c #2 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Mg p+#w+, Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
0 #S#v2r5 Asian Development Fund [ADF] 亚洲发展基金
\:m1{+l Asian dollar bond 亚洲美元债券
lS96Z3k"SB Asian dollar market 亚洲美元市场
"OO)m](w Asian dollar rate 亚洲美元利率
4~ K%,K+Du Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
=G9I7Y@ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
,gdud[&|; asked price 沽盘；喊价；索价；卖方报价
"}x %5/( assessable income 应评税入息
M-8`zA2 assessable loss 应评税亏损
~Jh1$O,9o assessable profit 应评税利润
aJ"m`5]=% assessable value 应评税值
y}U}AUt assessed profit 估定利润
oMNSQMlI assessed value 经评估价值
@GWJq
3e assessment 评税；评定；估价；评税单
R uGG3"| assessment number 评税编号；估价编号
1N} vz(0" assessment of additional tax 补加税评税
#M)+sK$H%f assessment of performance 业绩评估；实绩评价
.%EYof Assessor 评税主任
f#kT?!sP asset price bubbles 资产价格泡沫
z*UgRLKZD asset-backed securities 具资产保证的证券
lc$wjK[w[ assets accretion 资产增值
t$e' [;w assets and liabilities 资产与负债
FyQr$; r assets betterment statement 资产递增表；资产改进表
U,K=(I7OBX assets lending 实物放款；有抵押贷款
T I|h assets of the company passing on the death 死者去世时转移的公司资产
}/lyrj V assets pledged as security for liabilities 用作负债抵押的资产
Sh2 BU3 assets portfolio 资产投资组合
yv|`A2@9 assets price 资产价格
,M 9e * assets quality 资产质素
W\2 ']7}e assets realization 资产变现
A5 T&i] assets refinancing arrangement 资产再集资安排
suS[P?4 assets securitization 资产证券化
b Rc,Y < assets situated outside Hong Kong 在香港以外地方的资产
$XI.`L *g assets stripping 削减资产；拆卖资产
GC~nr-O assets value 资产值
!zfKj0^ assignee 承让人
Pt hgxB^ assignment 转让；转让书；转让契
|R2p^!m assignment of interest 权益转让
& 'CUc/, assignment of letters patent and trade mark 专利证书及商标转让
as(/
>p assignment of property 物业转让；物业转让书
WvZt~x&2 assignment right 转让权
\(RD5@=!4# assignor 转让人
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L]e]<h( associate 有联系的人；有关连人士；相联者；合伙人；联系人
e#)N Ycr6 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
(:I]v_qEYS associate member 附属会员
h*R w^5,c associated body corporate 相联法人团体
-p?&vQDo ` associated company 相联公司；联属公司
l5 ] associated corporation 相联法团
?;y-skh Association of Chartered Certified Accountants [ACCA] [United Kingdom]
{-lpYD^k3 公认会计师公会〔英国〕
=Oq *9=v| Association of Futures Exchange Brokers 香港期货经纪协会
K iEmvC Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
vz~Oi association of underwriters 承保人组织
:}yT?LIyP assumption of control 接管
\_ assurance 担保；保险；转易；转易书
C5~n^I| assurance of interest 权益的转易
e=l:!E10 at 19XX price 按一九ＸＸ年价格计算
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q+ at a discount 按赔价计算；按贴水价格计算；打折扣
sPG500=) at a premium 按溢价计算；按升水价格计算
|j-ng; at call 通知付款；按通知
Y!8FW| at constant market price 按固定市价计算
aU~?&] at constant price 按固定价格计算
@gfW*PNjlP at cost 按成本计算
KzP{bK5/ at current market price 按当时市价计算；按现时市价计算
} lDX3h at current price 按当时价格计算；按现时价格计算
y|)VNnWM at factor cost 按要素成本计算；按生产要素成本计算
b*.aaOb at money-of-the-day price 按付款当日价格计算
33EF/k3vW at or better 按指定或较佳价位〔买卖指令〕
+ZwoA_k{ at par 按面值计算；平价
Ix6\5}.c 9 at sight 见票即付
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f65d4c at the close 按收市盘
p_g`f9q6D at the opening 按开市盘
Scx!h. \5 attestation 见证；见证条款
|?#JCG at-the-money option 平价期权
tsJR:~ attorney 受权人；受托代表人
&
W od attornment 新拥有人承认书
bD0l^?Hu! attributable profit 可归属利润
D*Zj oU attributable share value 可归属股份价值
bY2R/FNL= Auckland Stock Exchange 奥克兰证券交易所
K6t"98 auction 拍卖
.whi0~i auctioneer 拍卖商
/wLGf]0 audit 审计；核数
9xO@_pkX Audit Commission 审计署
Sz@z
0' Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
KCW2
UyE] 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〕
: Y\ ~[Y audit review 帐目审查
5, ,~k= Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
L ?j0t*do audited account 审计帐目；经审计的帐目
Q{|%kU" audited annual account 经审计的周年帐目
Wu^Rv- xA audited balance sheet 经审计的资产负债表
R\5,H!V9n auditor 核数师；核数主任；审计师
@k&6\1/U auditor's certificate 核数师证明书；审计师证明书
aWIkp5BFj auditor's report 核数师报告；审计师报告
["<Xh0_ Aussie bond 澳元债券
-n&&d8G^s austerity budget 紧缩预算
3"7Q[9O j Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
-0d9 ,,c Australia All Ordinaries Index 澳洲所有普通股票指数
!:!(=(4$P Australian Dollar [AUD] 澳元
D,}bTwRb- Australian Options Market 澳大利亚期权市场
Vo@7G@7K( Australian Securities Commission 澳洲证券事务监察委员会
x[)-h/&Fh Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Qdq;C,}Ai. Australian Stock Exchange 澳大利亚证券交易所
% -!%n= P Austrian Schilling [ATS] 奥地利先令
Qc3d<{7\~ authentication 认证；鉴证
T0tX%_6` authority to purchase 委托购买证；委购书
~^1y(-cw authorization 认可；核准；授权；授权书
;
R}>SS' authorization by direction 指示授权
C P}fxDW authorization by instruction 指令授权
iz# R)EB/g authorization by warrant 令状授权
;[}OZt authorization of unit trust 单位信托的认可
~i"=:D authorized agent 指定代理人
X$>F78e* authorized capital 法定资本
(Lge a authorized clerk 出市员
l&ueD& *4& authorized dealer 认可交易商
?>h
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k sv ] authorized fund 认可基金
gB'ajX=OA/ authorized fund house 获授权的基金公司；认可基金公司
!FL"L
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Y1 -dpML authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
r >'tE7W9 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
lg aSIXDK authorized insurer 获授权保险人；获认可承保人
HDH G~<s authorized investment 特准投资项目
jw:z2:0~ authorized person 获授权人
YGo?%.X authorized representative 获授权代表
7#R)+ authorized share capital 法定股本
uvbVb"\"Yk automated quotation system 自动报价系统
ipwlP|UjQ5 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
?: \/-y)Sp 自动交易系统〔香港期货交易所有限公司〕
7%Y`j/ automatic adjustment mechanism 自动调整机制
XGB\rf vS automatic adjustment system 自动调整系统
Op%OQ14$ Automatic Clearing House 自动票据交换所
9>~p A]j% automatic exchange rates accumulation system 自动化汇率累集系统
D.a>i?W Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
|SkQe[t automatic teller machine [ATM] 自动柜员机
e fX nF*Z autopay 自动转帐
/TpTR-\I0 available assets 可用资产
Z\nDR|3 available fiscal reserve 现存财政储备
y!=,u available profit 可用利润
<l<O2 l Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
qdix@ @ average 平均；平均数；海损
/Q;wz!V$ average basic salary 平均基本薪金
CVfV average consumer expenditure 平均消费开支；一般消费开支
G,)zn9X average cost 平均成本
#d@wjQ0DW average cost of land production 增辟土地平均成本
sUG!dwqqd average daily turnover 平均每日成交额
K W .4 9 average daily wage rate 平均每日工资率
/pj[c;aO average expenditure pattern 平均开支模式
V'i-pn2gyu average growth rate 平均增长率
$ ,}jz.R@ average net fixed assets 固定资产平均净值
sLr 47 NC average of relatives 相对价格平均数
NI s 7v average price 平均价格
E8!`d}\# average propensity to consume 平均消费倾向；一般消费倾向
fQfn7FaW_\ average propensity to save 平均储蓄倾向；一般储蓄倾向
8FuxN2 average rate 平均率
)=5 &Q average revenue 平均收入；平均收益
\l59/ZFan average stock 平均库存；平均存货
)pHtsd. eP average yearly rent 平均年租
&en.
m>9, avoidance of double taxation 避免双重课税
VRd7H.f,A6 avoidance of tax 避税
