A:
s~L</X vo
A share Ａ股；甲类股份
Lp&k3?W abatement of tax 减税；减扣免税额
= r4!V> ABN AMRO Bank N.V. 荷兰银行
8q^o.+9 above-the-line expenditure 线上项目支出；经常预算支出
g>j| ]6 above-the-line receipt 线上项目收入；经常预算收入
w{,4rk;Hr ABSA Asia Limited 南非联合亚洲有限公司
}31Z X absolute change 绝对数值变更
& m'kI absolute expenditure 实际开支
zG9|K absolute guideline figure 绝对准则数字
?IhB-fd>@ absolute interest 绝对权益
Sc$UZ/qPT absolute order of discharge 绝对破产解除令
" ;NRzY absolute profit margin 绝对利润幅度
-$-8W absolute value 实值；绝对值
~~qWI>. 4 absolutely vested interest 绝对既得权益
Pq p * absorbed cost 已吸收成本；已分摊成本
w"zE_9I\ absorption 吸收；分摊；合并
=$^MQ\S0p absorption rate 吸收率；摊配率；分摊率
d8x%SQ!V ACB Finance Limited 亚洲商业财务有限公司
`8g7q 5 acceptable form of reciprocity 合理的互惠条件
)&W**!(C acceptable rate 适当利率；适当汇率
'Pd(\$ZY acceptance agreement 承兑协议
p 2O~>97t1 acceptance for honour 参加承兑
}iiHr|l3 acceptor 承兑人；接受人；受票人
S2^>6/[xM acceptor for honour 参加承兑人
{ qpi?oY accident insurance 意外保险
1~yZ T Accident Insurance Association of Hong Kong 香港意外保险公会
#1/}3+=5B accident insurance scheme 意外保险计划
gNj7@bX~ accident year basis 意外年度基准
Y`ihi,s`H accommodation 通融；贷款
"v]%3i.*
- accommodation bill 通融票据；空头票据
D$r
Uid accommodation party 汇票代发人
f`$Gz account balance 帐户余额；帐户结余
ZI13 account book 帐簿
P, z:Z| }8 account collected in advance 预收款项
VLvS$0(}Z account current book 往来帐簿
\
v2H^j/ account of after-acquired property 事后取得的财产报告
>lzA]aM$c account of defaulter 拖欠帐目
+RDJY(Y$ account payable 应付帐款
tw K^I6@ account payee only [A/C payee only] 只可转帐；存入收款人帐户
\;9W.d1iU account receivable 应收帐款
u=NG6 G account receivable report 应收帐款报表
-,# +`>w account statement 结单；帐单；会计财务报表
-4 Ux,9& account title 帐户名称；会计科目
"Ij I'c accountant's report 会计师报告
`=)2<Ca;~@ Accountant's Report Rules 会计师报告规则
r@} bD kx accounting and auditing procedure 会计与审计程序；会计与核数程序
9Sg<K)Mc Accounting Arrangements 《会计安排》
>hsuAU.UOR accounting basis 会计基础
[~mGsXV accounting by Official Receiver 破产管理署署长呈交的帐目
F jrINxL7^ Accounting Circular 《会计通告》
AR&:Q4r| accounting class 会计类别
:nJgwp()@ accounting date 记帐日期；会计结算日期
?vtX" Fdz accounting for money 款项核算
&xd.Qi2 Accounting Officer 会计主任
4
J^Q]-Z accounting period 会计报告期；会计期
k4\UK#ODe accounting policy 会计政策；会计方针
4{na+M accounting practice 会计惯例
Va<eusl accounting principle 会计准则
<iLM{@lZvJ accounting record 会计记录
S]>wc
yy=n accounting report 会计报告
WNX5i wm Accounting Services Branch [Treasury] 会计事务部〔库务署〕
L8$1K &! Accounting Society of China 中国会计学会
#bnb ': f accounting statement 会计报表
b{Zpux+ accounting system 会计制度；会计系统
b$JBL_U5Ch accounting transaction 会计事项；帐务交易
#5ax^p2*~ accounting treatment 会计处理
p~jlx~1-] accounting year 会计年度
&X>7n~@0 accretion 增值；添加
5 f7zk accrual 应计项目；应累算数目
a:Q[gF8> accrual basis 应计制；权责发生制
1 Y/$,Oa5 accrual basis accounting 应计制会计；权责发生制会计
\Sy7 "a accrue 应累算；应计
_t>"5s&i accrued benefit 应累算利益
)}lRd#V accrued charges 应计费用
^) )RM _ic accrued cumulative preference share dividend 应累算的累积优先股股息
C"pB"^0 accrued expenses 应累算费用
v ! hY accrued interest payable 应付利息；应计未付利息
zqySm) o] accrued interest receivable 应收利息；应计未收利息
F2I 5q C/ accrued right 累算权益
_ -..~K.| accruing profit 应累算的利润
9";sMB} W* accumulated fiscal reserve 累积财政储备
MmoR~~* accumulated profit 累积利润；滚存溢利
t%VDR Zo7 accumulated reserve 累积储备
yt0,^ *t_ accumulation of surplus income 累积收益盈余
S;\R!%t_ acquired assets 既得资产
@tT-JwU acquisition 收购；购置；取得
D{7w!z acquisition cost 购置成本
DC4C$AyW
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^4Uw8-/ 9 acquisition of 100% interest 收购全部股权
&l2TeC@; acquisition of control 取得控制权
.T B"eUy acquisition of fixed assets 购置固定资产
\_]En43mg acquisition of shell “买壳”
tD=@ SX'Y acquisition price 收购价
L=!of{4Z(} act of God 天灾
NTs7 KSgZ acting partner 执事合伙人
vp)Vb^K> active market 买卖活跃的市场；交投畅旺的市场；旺市
v4vf }.L] active partner 积极参与的合伙人
p.JXS n active trading 交投活跃
Z=z %$l actual circulation 实际流通
u dk.zk actual cost 实际成本
:<S<f% actual expenditure 实际开支；实际支出
tNaL;0#Tx actual income 实际入息；实际收入；实际收益
P
}7zE3V actual market 现货市场
kPxT"
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np$ zo actual profit 实际利润
[a 1jCo actual quotation 实盘；实际价位；实际报价
(c\hy53dP actual year basis 按实际年度计算
':h
=*v8a actuals 实货
Rd&9E actuarial investigation 精算调查
kyYLP"oB= actuarial principle 精算原则
8G^<[`.@j actuarial report 精算师报告
7{kP}? Actuarial Society of Hong Kong 香港精算学会
ht97s
actuarial valuation 精算师估值
%/9;ZV actuary 精算师
[3/VCYje ad referendum agreement 暂定协议；有待覆核的协定
/8yn vhF# ad valorem duty 从价税；按值征税
cD}Sf> ad valorem duty system 从价税制
eCbf 9B ad valorem fee 从价费
p^)B0[P9 ad valorem tariff 从价关税
Z9`TwS@x[ additional allowance 额外免税额
~W0(1#
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~eh0[mF^] additional assessable profit 补加应评税利润
0DPxW8Y -` additional assessment 补加评税
sp9W?IJ 6c additional commitment 额外承担
wVl+]zB additional commitment vote 额外承担拨款
GC@+V|u additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
=6 r:A<F!n additional dependent parent allowance 供养父母额外免税额
7N8H)X additional provision 额外拨款
EM j;2! additional stamp duty 附加印花税
Fzq41jiS additional tax 补加税罚款；补加税款
"eAy^, Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
5N7H{vT_ adjudged bankrupt 被裁定破产
cD EJk?3+ adjudicated bankrupt 裁定破产人
%8.J =B adjudication fee 裁定费；评定印花税额手续费；评估契据费
pV[ '' adjudication of bankruptcy 裁定破产；宣告破产
c "= N adjudication of insolvency 裁定无力偿还债务
d=O3YNM:v adjusted actual 经调整的实数；调整后的实数
;^){|9@ adjusted current assets 经调整的流动资产；调整后的流动资产
_wDS#t;!M adjusted figure 经调整的数字；调整后的数额
\Q$ HXK adjusted liabilities 经调整的负债；调整后的负债
g(x9S'H3l adjusted loss 经调整的亏损；调整后的亏损
Of}|ib^t 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
yx{3J
adjusted profit 经调整的利润；调整后的利润
T )~9Wac adjusted surplus 经调整的盈余额；调整后的盈余额
-~f51 1<
adjusted value 经调整的价值；调整后的价值
]B\H ~Kn adjustment 调整；修订；理算〔保险〕
N!&:rK adjustment centre 调剂中心
_RkuBOv@e adjustment lag 调整过程的时间差距；调整时差
f2I6!_C!+ adjustment mechanism 调整机制
my FAKRc adjustment of loss 亏损调整
v }JD2.O+ adjustment process 调整过程；调整程序
yzsab ^] adjustment range 调整幅度
K{ fsn4rk administered exchange rate 受管制汇率
&K+0xnUH Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
RD,5AShP administration expenses 行政费用
qPGuo5^ administration fee 手续费；行政费
xJ8%<RR!t administration in bankruptcy 破产管理
X|LxV ] administration order 遗产管理令
;QCrHqRT` administrator 管理人；遗产管理人
_banp0ywS administrator of the estate 遗产管理人
W;6vpPhg#! admission of debt 债项承认书
c:!z O\P# admission of proof 接纳债权证明
cu!W4Ub< advance 放贷款项；垫付款项；预支款项；预付款项
)~ )* =u/ advance account 暂支帐目；预付款帐户
:nY 2O advance compensation 预付补偿金
XMN:]!1J advance from shareholder 股东垫款
7 Cqcb>\X advance pending reimbursement 预支以待日后付还
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B'g+MU` advanced economy 先进经济体系
WCJxu}! advancement 预付；预付财产
*LC+ PZV@ advances warrant 垫款令
P$Gj F-!: advancing 贷出
TtD@'QXq adverse balance 逆差
RJeDEYXeg adverse exchange 逆汇
vxQ8t!-u advertisement addressed to shareholders 在报章刊登的致股东通告
~p0c3* advice for collection 托收通知书
una%[jTc advice of drawing 提款通知书；汇票通知书
nKr9#JebRC advice of payment 付款通知
Fm_y& 7._ Advisory Committee [Securities and Futures Commission]
FCj {A D 谘询委员会〔证券及期货事务监察委员会〕
&;T J~r#K Advisory Committee on Diversification 经济多元化谘询委员会
u6u=2 affidavit 誓章；遗产申报誓章
w~R`D affidavit of no receipt 述明无收款的誓章
07 g':QU@ affiliate 联号；联营公司；附属公司
sZgRt affiliated company 附属公司；联号；联营公司
"Ml&[O ge affirmation [estate duty] 非宗教式宣誓〔遗产税〕
ykg# {9+ affordability 负担能力
Sw&!y$ed African Development Bank [AfDB] 非洲开发银行
0JuD ^
after-acquired property 事后取得的财产
TJ8E"t*) after-hours dealing 市后交易
+k<w!B*
after-tax profit 税后盈利；税后利润；税后溢利
x`RTp:# agency agreement 代理协议
>O9o,o/6R agency expenses 代理机构的开支
d5 Edu44 agency fee 代理费
lK'Rn~ Agency Law 《代理法》
h0vob_Fdl agent 代理人；承销人
[P4$Khu$ agent of company 公司代理人
BI?@1 q}: agent's fee 代理人费；经纪费
zh I#f0c aggregate 总计；总数；总体数字
6M.;@t,Y aggregate amount 总款额；总额
YV4#%I!< aggregate assets and liabilities 总体资产与负债
( 6p]ZY aggregate at constant price 按固定价格计算的总体数字
#zUX yT#X aggregate demand 总需求
"[p@tc?5 aggregate gross position 总持仓量
rZPT89M6 aggregate limit 总限额
N/QiI.V6 aggregate of salaries tax 合计薪俸税
LK9g0_ aggregate performance 总体表现；总体业绩
$4FX(O0 Q@ aggregate supply 总体供应
8e~|.wOL aggregate surplus 总盈余
s
MN*RK er aggregate total 整体总额
Lw7=+h) aggregate value 总值；合计价值
V! |qYM. aggregated basis 合计基准
>kZ57, aggregated net chargeable income 合计应课税入息实额
qB]i6* aggregation 合并计算；合计；总和
/.Nov aggregation of incomes of husband and wife 夫妇入息合并计算
,tH5e&=U01 aggregation of property 财产的总和
6(|d|Si *c agio 差价；贴水
RPnRVJ&"Z Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
Mp$@`8X` Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
DciwQcG 《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》
M@1r:4CoKH Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
vR6B n 《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》
k^ F@X Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
2f`nMW 《香港政府和大韩民国政府关于相互促进和保护投资协定》
YT/kC'A agreement for a settlement 授产协议
_/* U2.xS agreement for assignment 转让协议
^>y@4q B agreement for sale 售卖协议；买卖协议
2 !"
XzdD agreement for sale and purchase 买卖协议
V==z" agreement for the payment of interest 支付利息协议
SHb(O<6 agreement for the repayment of money 还款协议
I:V0Xxz5t agreement of reinsurance 再保险协议
]&~]#vB# Agricultural Bank of China 中国农业银行
{4aWR>< air passenger departure tax 飞机乘客离境税
}}<Z,/O Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
BElJB&I airport tax 机场税
DD9 ?V}Yx alcohol duty 酒精税
nfW&1a alienation 让与；让渡；转让
@XD+' {] alimony 生活费；赡养费
8.=\ GV All Ordinaries Index [AOI] 所有普通股指数
\,Lo>G`! all risks 全险；综合险
'D1A}X All Sales Record for Stock Market 《股票市场成交报告》
V ( MFna) Allied Capital Resources Limited 新联财务有限公司
jeyLL< all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Do%-B1{ri allocation letter 拨款信件
\ o-&f: allocation of fund 分配款项；预留款项
ZR v"h/~ allocation of profit 利润分配；溢利分配
RC|!+ TD allocation warrant 拨款令
IPSF]"}~ allotment 分配；配股
w=h1pwY allotment notice 股份配售通知；配股通知
f~OU*P>V@ allotment of shares 股份分配
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!MaNm) allowable 可获宽免；免税的
P #F=c34u allowable business loss 可扣除的营业亏损
vzel# allowable expenses 可扣税的支出
Y!q!5C rfi allowance 免税额；津贴；备抵；准备金
-V"22sR] allowance for debts 债项的免税额
K
]OK:hY4 allowance for depreciation by wear and tear 耗损折旧免税额
Uawpfgc} allowance for funeral expenses 殡殓费的免税额
"N:X zG allowance for inflation 为通货膨胀而预留的款项；通胀准备金
l JP1XzN_ allowance for repairs and outgoings 修葺及支出方面的免税额
8 #X5K allowance to debtor 给债务人的津贴
\k `n[{ alteration of capital 资本更改
(C]
SH\ alternate trustee 候补受托人
l&VjUPz_ amalgamation 合并
{y] mk?j ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
'$As<LOEd/ ambit of charges 征税范围；收费范围
m\>a,oZH amended valuation 经修订的估值
q {2I_[p American Commodities Exchange 美国商品交易所
}ZSQ>8a American Express Bank Limited 美国运通银行
49Df?sx American Stock Exchange 美国证券交易所
M aBYk?TR~ amortization 摊销
vkS)E0s amount due from banks 存放银行同业的款项
/ : 6Wzj amount due from banks abroad 存放海外银行同业的款项
C.^Ven amount due from holding companies 控股公司欠款
+t4 BQf amount due from local banks 存放本港银行同业的款项
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amount due to banks 银行同业的存款
2-zT$`[]J amount due to banks abroad 海外银行同业的存款
gw`B "c| amount due to holding companies 控股公司存款
Ee1LO#^_6 amount due to local banks 本港银行同业的存款
^[Ua46/" m amount due to outport banks 外埠银行同业的存款
0c.s
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}),w1/#5u8 amount of bond 担保契据的款额
t&5%?QyM amount of consideration 代价款额
be5,U\&z amount of contribution 供款数额
{u!)y?}I- amount of indebtedness 负债款额
iV FkYx%} amount of principal of the loan 贷款本金额
nhSb~QqEh amount of rates chargeable 应征差饷数额
04%S+y.6&Y amount of share capital 股本额
&|%6|u9 amount of sums assured 承保款额
kpbm4t amount of variation 变动幅度
fl
Jp4-nx amount of vote 拨款数额
YJs|c\ eq? amount payable 应付款额
~A<H9Bw
amount receivable 应收款额
xR"M*%{@0 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
=Cv/Y%DN analysis 分析
:{'k@J"| a ancillary risk 附属风险
U7xmC annual account 周年帐目；周年帐目报表；年度决算；年结
qjJBcu_C'S annual accounting date 年结日期
}pkj:NT annual allowance 每年免税额；年积金；年度津贴；年津
sG~<M"znV annual balance 年度余额
Z=4{Vv* annual disposable income 每年可动用收入
M L7 \BT annual estimates 周年预算
/!} 't annual fee 年费
>U1R. B7f annual general meeting 周年大会
2#X4G~>#h annual growth rate 年增率；每年增长率
n\I#CH0V annual long-term supplement 长期个案每年补助金
"M|P+ A annual pensionable emolument 可供计算退休金的年薪
(qn2xrV annual report 年报
;v17K Annual Report on the Consumer Price Index 《消费物价指数年报》
+6smsL~<#v annual return 周年报表；周年申报表；每年报税表格
k{tMzx]F__ Annual Return Rules 《周年报表规则》
I9o6k?$K annual review of consumer prices 每年消费物价回顾
bW#@OrsS annual roll-forward basis 逐年延展方式
a"/#+=[ annual salary 年薪
Y=Z1Tdxa| annual statement 年度报表；年度决算表
'tN25$=V&W 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
iDl;!b&V. annuitant 年金受益人
I~,G annuity 年金
Vh3 Ijn annuity contract 年金合约
& Gm$:T'~ annuity on human life 人寿年金
0Iud$Lu antecedent debt 先前的债项
?::NO Dg ante-dated cheque 倒填日期支票
w(L>#? anticipated expenditure 预期开支
#jpoHvt h anticipated net profit 预期纯利
3:"]Rn([P anticipated revenue 预期收入
c/L>>t anti-inflation measure 反通货膨胀措施
Mh(]3\ anti-inflationary stance 反通货膨胀立场
H?}[r)|(3i apparent deficit 表面赤字
~ ,D@8t v apparent financial solvency 表面偿债能力
p3ISWJa! apparent partner 表面合伙人
`"i Y* application for personal assessment 个人入息课税申请书
Q@e[5RA +] application of fund 资金应用
>$gG/WD?KR application to release as liquidator and to destruct the books of accounts and documents
c4e_6=I v 申请免除清盘人职务及毁灭帐簿与文件
sDg XU@ appointed actuary 委任精算师
IYWjH E+)d appointed auditor 委任核数师；委任审计师
>Sa*`q3J appointed trustee 委任的受托人
Z' ) pf appointer 委任人
M:E r_,E apportioned pro rata 按比例分摊
n}A\2 bO apportionment 分配；分摊
. .QB~ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
zeP}tzQO apportionment formula 分摊方程式
9[v1h,L apportionment of estate duty 遗产税的分摊
C\_zdADUb% appraisal 估价；评估
N_4eM,7t appreciable growth 可观增长
6,1b=2G appreciable impact 显着影响
*KK+X07 appreciable increase 可观增长
rI5F o h6 appreciation 增值；升值
vgn@d,v appreciation against other currencies 相对其他货币升值
QU{Ech' appreciation of the exchange value of Hong Kong dollar 港元汇值上升
r8xyd"Axy appreciation tax 增值税
y AF+bCXo appropriation 拨款；拨用；拨付
~5ZvOX6L2 appropriation account 拨款帐目
-3Avs9`5 Appropriation Bill 拨款法案
|6J ?8y appropriation-in-aid system 补助拨款办法
4@ ILw approved assets 核准资产
|{g+Y approved basket stock 认可一篮子证券
GwsY-jf approved budget 核准预算
HhA -[p approved charitable donation 认可慈善捐款
y `e4;* 1 approved charitable institution 认可慈善机构
f0+2t.tj approved currency 核准货币；认可货币
A]`El8_t" approved estimates 核准预算
})vOaYT|- approved estimates of expenditure 核准开支预算
e{({|V ' approved overseas insurer 核准海外保险人
@/ J [t approved overseas trust company 核准海外信托公司
{v a aFs approved pooled investment fund 核准汇集投资基金
,~ ? 'Ef80 approved provident fund scheme 认可公积金计划
DPe]daF approved provision 核准拨款
^x*nq3^h\ approved redeemable share 核准可赎回股份
6
y"-I !& approved regional stock 认可地区性证券
LL!. c approved retirement scheme 认可退休金计划
B bhfG64 approved subordinated loan 核准附属贷款
Ap &)6g arbitrage 套戥；套汇；套利
->-*]-fv[L arbitrageur 套戥者；套汇者
+i `*lBup$ arbitrary amount 临时款项
T1B|w"In arrangement 措施；安排；协定
dGZntT 2D arrears 欠款
P7r'ffA arrears of pay 欠付薪酬
nGZX7Fx5 arrears of revenue 逾期未收税款；逾期未收的帐项
3zuF{Q2P< articles of association 组织章程；组织细则；组织章程细则
N;F)jO
xsl Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
{s,+^7 ascertainment of profit 确定利润
y$ Zj?D d# "Asia Clear" “亚洲结算系统”
> 1L=,M Asia Commercial Bank Ltd. 亚洲商业银行有限公司
PZ:u_*Vu` Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
fnzy5+9" Asian Development Fund [ADF] 亚洲发展基金
s*M@%_A? Asian dollar bond 亚洲美元债券
9D@$i<D: Asian dollar market 亚洲美元市场
PDx)S7+w[ Asian dollar rate 亚洲美元利率
z
`8cOK- Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
~>G]_H]? Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
`U!y&Q$, asked price 沽盘；喊价；索价；卖方报价
GYRYbiwqdi assessable income 应评税入息
O@8pC+#`Z assessable loss 应评税亏损
7k {2Upg; assessable profit 应评税利润
lw8"'0 assessable value 应评税值
(J$\-a7<f assessed profit 估定利润
z^*
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<dA8
'7^ assessment 评税；评定；估价；评税单
u%|zc= assessment number 评税编号；估价编号
Hyk'c't_O assessment of additional tax 补加税评税
5G}6;U Y assessment of performance 业绩评估；实绩评价
!.-tW7 Assessor 评税主任
]>##`X asset price bubbles 资产价格泡沫
[y) Fc IK} asset-backed securities 具资产保证的证券
lYf+V8{ assets accretion 资产增值
$<@\-vYvr@ assets and liabilities 资产与负债
]7sx;KFv assets betterment statement 资产递增表；资产改进表
6,Hqb<( assets lending 实物放款；有抵押贷款
cl [!`Z assets of the company passing on the death 死者去世时转移的公司资产
#~:P}<h assets pledged as security for liabilities 用作负债抵押的资产
.W\ve >; assets portfolio 资产投资组合
W@L3+4 assets price 资产价格
uE_c4Hp assets quality 资产质素
R5Yl 1 assets realization 资产变现
l1_X(Z._V assets refinancing arrangement 资产再集资安排
T~4mQuYi assets securitization 资产证券化
yT /EHmJ assets situated outside Hong Kong 在香港以外地方的资产
qG8s;_G assets stripping 削减资产；拆卖资产
r >{G`de4 assets value 资产值
0V,Nv9!S assignee 承让人
) yee2(S
assignment 转让；转让书；转让契
Y,z??bm~J assignment of interest 权益转让
8"'x)y assignment of letters patent and trade mark 专利证书及商标转让
'3tw<k!1{. assignment of property 物业转让；物业转让书
H! r &aP assignment right 转让权
tgF JZA assignor 转让人
/4S;QEv associate 有联系的人；有关连人士；相联者；合伙人；联系人
4 (?MUc Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
l?N`{ ,1^ associate member 附属会员
i`U: gw associated body corporate 相联法人团体
cH`^D?#se associated company 相联公司；联属公司
Q ~|R Z7G associated corporation 相联法团
V%L/8Q ~ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
g1m-+a 公认会计师公会〔英国〕
@_'OyRd8 Association of Futures Exchange Brokers 香港期货经纪协会
dZ2 %S''\ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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{Q association of underwriters 承保人组织
>O{7/)gS^ assumption of control 接管
{5:Zl<0 assurance 担保；保险；转易；转易书
I %_MV assurance of interest 权益的转易
}Ag|gF!_ at 19XX price 按一九ＸＸ年价格计算
SQ(apc}N4 at a discount 按赔价计算；按贴水价格计算；打折扣
J}g~uW at a premium 按溢价计算；按升水价格计算
y%B X ]~ at call 通知付款；按通知
O;XG^s@5 at constant market price 按固定市价计算
w*LbH]l<- at constant price 按固定价格计算
N{a kg90 at cost 按成本计算
HQVh+ ( at current market price 按当时市价计算；按现时市价计算
0A$SYF$O+[ at current price 按当时价格计算；按现时价格计算
DQ!J!ltQ at factor cost 按要素成本计算；按生产要素成本计算
3><u*0qe%I at money-of-the-day price 按付款当日价格计算
9w ~cvlv[ at or better 按指定或较佳价位〔买卖指令〕
I=dGq;Jaz at par 按面值计算；平价
?qH F}k| at sight 见票即付
eMMx8E)B at the close 按收市盘
S)\8|ym6! at the opening 按开市盘
A=3HO\n5 attestation 见证；见证条款
y0q#R.TOm at-the-money option 平价期权
s3t!<9[m attorney 受权人；受托代表人
Q}vbm4)[ attornment 新拥有人承认书
M]_E attributable profit 可归属利润
D5]{2z}k attributable share value 可归属股份价值
T-L5zu Auckland Stock Exchange 奥克兰证券交易所
d+2daKi auction 拍卖
m@qqVRn#) auctioneer 拍卖商
f@z*3I; audit 审计；核数
-zfoRU v Audit Commission 审计署
D&{
*AH%Q Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
b](o]O{v 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
D!FaE N audit review 帐目审查
# mT]j"" Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
jz:gr=* z audited account 审计帐目；经审计的帐目
ai ftl Y audited annual account 经审计的周年帐目
WYIw5 jzC audited balance sheet 经审计的资产负债表
F|eu<^"$ H auditor 核数师；核数主任；审计师
\2DE ==M)P auditor's certificate 核数师证明书；审计师证明书
}C6@c1myq- auditor's report 核数师报告；审计师报告
Q7Ij4 Aussie bond 澳元债券
c?6d2jH. austerity budget 紧缩预算
vZjZb(jlN Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
:EHQ .^ Australia All Ordinaries Index 澳洲所有普通股票指数
Ti= 3y497S Australian Dollar [AUD] 澳元
" ~$$ Australian Options Market 澳大利亚期权市场
9{eBgdC Australian Securities Commission 澳洲证券事务监察委员会
cH"@d^"+q| Australian Society of Certified Practising Accountants 澳洲执业会计师公会
gbGTG(:1S Australian Stock Exchange 澳大利亚证券交易所
|O (G nsZ Austrian Schilling [ATS] 奥地利先令
xb^ Mo. \[ authentication 认证；鉴证
W cGXp $M authority to purchase 委托购买证；委购书
`BT*,6a authorization 认可；核准；授权；授权书
Z;<ep@gy~ authorization by direction 指示授权
U</+ .$b authorization by instruction 指令授权
&hN,xpC authorization by warrant 令状授权
'U )8rR authorization of unit trust 单位信托的认可
:m`/Q_y" authorized agent 指定代理人
gue(C(~.k_ authorized capital 法定资本
1L[S*X authorized clerk 出市员
B=zMY i authorized dealer 认可交易商
Npa-$N&P{S authorized financial institution 认可财务机构
r z6jx authorized fund 认可基金
D Vw Cx^ authorized fund house 获授权的基金公司；认可基金公司
DP>mNE authorized institution 认可机构
c^S&F9/U* authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
|9s wZ[ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
&'O?es|Lb authorized insurer 获授权保险人；获认可承保人
nFX AF!,jj authorized investment 特准投资项目
epVH.u% authorized person 获授权人
YNM\pX' authorized representative 获授权代表
q|{tQJfYg authorized share capital 法定股本
k>{-[X,/OV automated quotation system 自动报价系统
Z=9dMND Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
.c R*P<3O 自动交易系统〔香港期货交易所有限公司〕
79tJV automatic adjustment mechanism 自动调整机制
yiT{+;g^ automatic adjustment system 自动调整系统
|R~;&x: Automatic Clearing House 自动票据交换所
)73DT3-0$ automatic exchange rates accumulation system 自动化汇率累集系统
wo(j}O- Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
+89o`u_l% automatic teller machine [ATM] 自动柜员机
N1?
iiv autopay 自动转帐
AQ}l% available assets 可用资产
3wNN<R available fiscal reserve 现存财政储备
4 (m3c< 'P available profit 可用利润
SJ(9rhB5*. Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
{HuLuP 0t average 平均；平均数；海损
@,vv\M0)p average basic salary 平均基本薪金
OK\] *r average consumer expenditure 平均消费开支；一般消费开支
nHU3%%%cU average cost 平均成本
Y n>{4BZ># average cost of land production 增辟土地平均成本
6D^%'[4t average daily turnover 平均每日成交额
r,nn~ average daily wage rate 平均每日工资率
, 4Y sZ average expenditure pattern 平均开支模式
1UyH 0`& average growth rate 平均增长率
Fe4esg-B< average net fixed assets 固定资产平均净值
'#f?#( average of relatives 相对价格平均数
~~dfpW _" average price 平均价格
IMR$x(g=
F average propensity to consume 平均消费倾向；一般消费倾向
^'Zh;WjI7 average propensity to save 平均储蓄倾向；一般储蓄倾向
SRk7gf P*q average rate 平均率
r %xB8e9 average revenue 平均收入；平均收益
j?J=w=.Nx average stock 平均库存；平均存货
^ K>pT}u average yearly rent 平均年租
ddMM74 avoidance of double taxation 避免双重课税
p;ZDpR avoidance of tax 避税
