A:
> lg-j-pV A share Ａ股；甲类股份
`NNr]__ abatement of tax 减税；减扣免税额
*'q6#\#. ABN AMRO Bank N.V. 荷兰银行
O^W.5Sa R above-the-line expenditure 线上项目支出；经常预算支出
+zz\* above-the-line receipt 线上项目收入；经常预算收入
o;D [ F ABSA Asia Limited 南非联合亚洲有限公司
Hve' Z,X absolute change 绝对数值变更
? h*Ngbj> absolute expenditure 实际开支
;E{k+vkqy absolute guideline figure 绝对准则数字
?%Pd:~4D absolute interest 绝对权益
?9)-?tZ^Q absolute order of discharge 绝对破产解除令
;jEDGKLq absolute profit margin 绝对利润幅度
SK @ %r absolute value 实值；绝对值
v |r=}`k= absolutely vested interest 绝对既得权益
9]DMHA@ absorbed cost 已吸收成本；已分摊成本
4 Sq[I absorption 吸收；分摊；合并
|*w}bT(PfR absorption rate 吸收率；摊配率；分摊率
>#Obhs|S{C ACB Finance Limited 亚洲商业财务有限公司
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acceptable form of reciprocity 合理的互惠条件
6 zGM[2 acceptable rate 适当利率；适当汇率
N<$dbqoT| acceptance agreement 承兑协议
$+P6R`K acceptance for honour 参加承兑
I1a>w=x!+ acceptor 承兑人；接受人；受票人
uZg[PS=@!X acceptor for honour 参加承兑人
F v <^\q accident insurance 意外保险
@MoBR. Accident Insurance Association of Hong Kong 香港意外保险公会
@U 6jd4?) accident insurance scheme 意外保险计划
Mur)' accident year basis 意外年度基准
|+aUy^ accommodation 通融；贷款
=hP7 Hea(N accommodation bill 通融票据；空头票据
PX x:JZsju accommodation party 汇票代发人
Ue=Je~Ri;9 account balance 帐户余额；帐户结余
=^9I)JW account book 帐簿
$$5E+UDOs account collected in advance 预收款项
v>[U*E account current book 往来帐簿
k(]R;`f$W account of after-acquired property 事后取得的财产报告
4X1!t account of defaulter 拖欠帐目
kA"|PtrW account payable 应付帐款
\U?$ r[P account payee only [A/C payee only] 只可转帐；存入收款人帐户
\C& [BQ\ account receivable 应收帐款
}MiEbLduN account receivable report 应收帐款报表
[Zpx
:r} account statement 结单；帐单；会计财务报表
TdCC,/c 3 account title 帐户名称；会计科目
!lnRl8oV accountant's report 会计师报告
DD?zbN0X Accountant's Report Rules 会计师报告规则
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/2l accounting and auditing procedure 会计与审计程序；会计与核数程序
>x3 $Ld Accounting Arrangements 《会计安排》
P&=H<^yd accounting basis 会计基础
auai@)v6 accounting by Official Receiver 破产管理署署长呈交的帐目
9* <=K Accounting Circular 《会计通告》
QyEGK accounting class 会计类别
=-m"y~{>3 accounting date 记帐日期；会计结算日期
\,ko'4 8@ accounting for money 款项核算
l} =@9A@ Accounting Officer 会计主任
i[#XYX'\ accounting period 会计报告期；会计期
A hCqQ.O71 accounting policy 会计政策；会计方针
e*!0|#- accounting practice 会计惯例
JnY.]: accounting principle 会计准则
k0(_0o accounting record 会计记录
z#|tcHVFT accounting report 会计报告
`mE>h4 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
DCheG7lo{ Accounting Society of China 中国会计学会
?n Co?A accounting statement 会计报表
QE Q/ accounting system 会计制度；会计系统
; "K"S[ accounting transaction 会计事项；帐务交易
@r*w 84 accounting treatment 会计处理
#W lTE& accounting year 会计年度
c. eUlr_ { accretion 增值；添加
2CY4nS KW accrual 应计项目；应累算数目
3Jh!YzI8 accrual basis 应计制；权责发生制
]I[\ I o 1 accrual basis accounting 应计制会计；权责发生制会计
=MjkD)l accrue 应累算；应计
}o t _k- accrued benefit 应累算利益
vq s~a7E-P accrued charges 应计费用
toWmm(7v accrued cumulative preference share dividend 应累算的累积优先股股息
{#%xq]r_ accrued expenses 应累算费用
Gw./qu-W accrued interest payable 应付利息；应计未付利息
;1dz?'%V accrued interest receivable 应收利息；应计未收利息
{eXYl[7n accrued right 累算权益
! lF^~x accruing profit 应累算的利润
G 4}q*&:k accumulated fiscal reserve 累积财政储备
" uCQm ' accumulated profit 累积利润；滚存溢利
f+920/>!Z accumulated reserve 累积储备
]Rye AJ3 accumulation of surplus income 累积收益盈余
1+jYp YEQW acquired assets 既得资产
SSXS acquisition 收购；购置；取得
(2li:1j acquisition cost 购置成本
Oe YLL4H acquisition expenses 购置费用
[FL I+;gY acquisition of 100% interest 收购全部股权
R
u5&xIQ acquisition of control 取得控制权
@>]3xHE6#= acquisition of fixed assets 购置固定资产
k~#|8 eLv acquisition of shell “买壳”
?a%i|Z7! acquisition price 收购价
@9h#o5y q act of God 天灾
62jA acting partner 执事合伙人
='0!B]<G active market 买卖活跃的市场；交投畅旺的市场；旺市
DKl7|zG4 active partner 积极参与的合伙人
3\+p1f4 active trading 交投活跃
As|/
O7% actual circulation 实际流通
'EV *-_k actual cost 实际成本
%?hLo 8 actual expenditure 实际开支；实际支出
>#?: x* [ actual income 实际入息；实际收入；实际收益
2[po~}2-0 actual market 现货市场
[QbXj0en$ actual price 现货价；实际价格
8~E)gV+v actual profit 实际利润
<gLtX[v!CL actual quotation 实盘；实际价位；实际报价
f'O vG@ actual year basis 按实际年度计算
'cN# rHPB6 actuals 实货
>e;STU actuarial investigation 精算调查
N| Pm|w*? actuarial principle 精算原则
5V~p@vC x actuarial report 精算师报告
s RQh~5kM Actuarial Society of Hong Kong 香港精算学会
0@ lC5-= actuarial valuation 精算师估值
TEyx((SK actuary 精算师
#@^w>D6W ad referendum agreement 暂定协议；有待覆核的协定
,,@`l\Pgd ad valorem duty 从价税；按值征税
A.9'pi'[9Q ad valorem duty system 从价税制
b U ]N^og^ ad valorem fee 从价费
lmKq xs4 ad valorem tariff 从价关税
DA )v3Nd additional allowance 额外免税额
;J-Ogt @d7 additional amount for unexpired risk 未过期风险的额外款额
6 v^ additional assessable profit 补加应评税利润
rJZs
5g` additional assessment 补加评税
_F@p53 WE additional commitment 额外承担
'S7@+kJ additional commitment vote 额外承担拨款
+esNwz_ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
O6,"# BX additional dependent parent allowance 供养父母额外免税额
VhFRh,J(T additional provision 额外拨款
BddECY,z additional stamp duty 附加印花税
AH'4H."o/9 additional tax 补加税罚款；补加税款
]H#Rm#q Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
ASZ5;N4u adjudged bankrupt 被裁定破产
H
r^15 adjudicated bankrupt 裁定破产人
QYfAf3te adjudication fee 裁定费；评定印花税额手续费；评估契据费
?lDcaI>+n adjudication of bankruptcy 裁定破产；宣告破产
#r.` V!= adjudication of insolvency 裁定无力偿还债务
0j!ke1C&C adjusted actual 经调整的实数；调整后的实数
VnSj:LUD adjusted current assets 经调整的流动资产；调整后的流动资产
(S sH uNt. adjusted figure 经调整的数字；调整后的数额
(1AA;)`Kp adjusted liabilities 经调整的负债；调整后的负债
> '-w %H/ adjusted loss 经调整的亏损；调整后的亏损
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ndvV~*1 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
GGc_9?h adjusted profit 经调整的利润；调整后的利润
cbCE
$ adjusted surplus 经调整的盈余额；调整后的盈余额
6!%d-Z7) adjusted value 经调整的价值；调整后的价值
@=NVOJy}c adjustment 调整；修订；理算〔保险〕
fE%[j?[ adjustment centre 调剂中心
\As oee F adjustment lag 调整过程的时间差距；调整时差
4nII/cPG adjustment mechanism 调整机制
iCnUnR{ adjustment of loss 亏损调整
> }DjHLTW\ adjustment process 调整过程；调整程序
KtU GI.X adjustment range 调整幅度
j&[.2PW\ administered exchange rate 受管制汇率
0^y@p&;/. Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
x1:Pj administration expenses 行政费用
R8[i XXjku administration fee 手续费；行政费
_Hd1sx administration in bankruptcy 破产管理
Z0" & administration order 遗产管理令
4/2RfDp administrator 管理人；遗产管理人
L_U3*#Zdz7 administrator of the estate 遗产管理人
h 76NR admission of debt 债项承认书
=EcIXDzC> admission of proof 接纳债权证明
q BBYckS. advance 放贷款项；垫付款项；预支款项；预付款项
&=z1$ih>2\ advance account 暂支帐目；预付款帐户
#'4<> G] advance compensation 预付补偿金
*]m kyAhi advance from shareholder 股东垫款
"6E1W,|{ advance pending reimbursement 预支以待日后付还
^\ vfos advanced economy 先进经济体系
+f\pk \Ith advancement 预付；预付财产
%on9C`/ advances warrant 垫款令
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Q2;*| advancing 贷出
lbKv adverse balance 逆差
b#p~F}qT adverse exchange 逆汇
jTd4 H) advertisement addressed to shareholders 在报章刊登的致股东通告
|
or 8d>, advice for collection 托收通知书
7~kpRa@\P advice of drawing 提款通知书；汇票通知书
u+z .J4w advice of payment 付款通知
h\=p=M Advisory Committee [Securities and Futures Commission]
MdV CD^B 谘询委员会〔证券及期货事务监察委员会〕
vn0cKz@ Advisory Committee on Diversification 经济多元化谘询委员会
2H?I'<NoC affidavit 誓章；遗产申报誓章
kMl @v` affidavit of no receipt 述明无收款的誓章
KH2F#[
!Lw affiliate 联号；联营公司；附属公司
~'^!udF- affiliated company 附属公司；联号；联营公司
h;EwkbDQg> affirmation [estate duty] 非宗教式宣誓〔遗产税〕
/$FXg;h9$ affordability 负担能力
}\`(m\2xo African Development Bank [AfDB] 非洲开发银行
*xX( !t' after-acquired property 事后取得的财产
IqhICC1V- after-hours dealing 市后交易
CJMaltPp& after-tax profit 税后盈利；税后利润；税后溢利
Y7*(_P3/ agency agreement 代理协议
$[M} K agency expenses 代理机构的开支
+ ZR( agency fee 代理费
GOYn\ N;V2 Agency Law 《代理法》
di3 B=A>3 agent 代理人；承销人
f
MY; agent of company 公司代理人
L4YVH2`0) agent's fee 代理人费；经纪费
/S7+B ] aggregate 总计；总数；总体数字
e9~cBG| aggregate amount 总款额；总额
' "ZRD_" aggregate assets and liabilities 总体资产与负债
{B FT aggregate at constant price 按固定价格计算的总体数字
My]+?.Ru aggregate demand 总需求
?%cn'=>ZI aggregate gross position 总持仓量
\LIy:$`8
aggregate limit 总限额
I@3Q=14k% aggregate of salaries tax 合计薪俸税
fKL'/?LD] aggregate performance 总体表现；总体业绩
T& 9`?QD aggregate supply 总体供应
ps"/}u l aggregate surplus 总盈余
to99 _2 aggregate total 整体总额
{l0,T0 aggregate value 总值；合计价值
m >]>$=% aggregated basis 合计基准
_MM aggregated net chargeable income 合计应课税入息实额
gB(9vhj $ aggregation 合并计算；合计；总和
K#GXpj aggregation of incomes of husband and wife 夫妇入息合并计算
]s*5[ =uc2 aggregation of property 财产的总和
O24Jj\" agio 差价；贴水
uz*d^g r} 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》
a`7%A H) Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
xK$} QZ) 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
Q,zC_ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
'"oo; `g7 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
S 3R|8?| Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
= y?#^ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
^Vag1 (hdq agreement for a settlement 授产协议
LW D. agreement for assignment 转让协议
WI,40&< agreement for sale 售卖协议；买卖协议
J1.qhy> agreement for sale and purchase 买卖协议
>HE,' agreement for the payment of interest 支付利息协议
CXBzX:T?# agreement for the repayment of money 还款协议
@Ppo &> agreement of reinsurance 再保险协议
aQ &uC )w Agricultural Bank of China 中国农业银行
? K 0U3V$s air passenger departure tax 飞机乘客离境税
3"5.eZSOW Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
< \h*Zy airport tax 机场税
gzor% )C alcohol duty 酒精税
+ Qt[1 Xq alienation 让与；让渡；转让
5!<o-{J[(= alimony 生活费；赡养费
$9G3LgcS All Ordinaries Index [AOI] 所有普通股指数
/^J2B 8y all risks 全险；综合险
(G#} * All Sales Record for Stock Market 《股票市场成交报告》
i#k-)N _$ Allied Capital Resources Limited 新联财务有限公司
8fnR1 mWG all-items index [Consumer Price Index] 总指数〔消费物价指数〕
d;{y`4p)s allocation letter 拨款信件
HC J;&C73& allocation of fund 分配款项；预留款项
h9)RJSF4 allocation of profit 利润分配；溢利分配
fVYiwE=F allocation warrant 拨款令
QW2?n`Fa9- allotment 分配；配股
:ztyxJv1 allotment notice 股份配售通知；配股通知
"r@ G@pe allotment of shares 股份分配
8zAg; b [ allowable 可获宽免；免税的
S9J5(lYv~N allowable business loss 可扣除的营业亏损
N?$7 Z v[G allowable expenses 可扣税的支出
)i @1X H"D allowance 免税额；津贴；备抵；准备金
WJAYM2
6\ allowance for debts 债项的免税额
D%A@lMru allowance for depreciation by wear and tear 耗损折旧免税额
JPLI
@zX^ allowance for funeral expenses 殡殓费的免税额
g&bwtEZ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
2\5cjdy allowance for repairs and outgoings 修葺及支出方面的免税额
Ss 2$n allowance to debtor 给债务人的津贴
C,.-Q"juH alteration of capital 资本更改
$:e)$Xnn- alternate trustee 候补受托人
h`lmC]X _ amalgamation 合并
Q TYYghz ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
2 % %|fU9 ambit of charges 征税范围；收费范围
Y c
d3QRB amended valuation 经修订的估值
Y xJ`-6 American Commodities Exchange 美国商品交易所
~ 6kJ~R4 American Express Bank Limited 美国运通银行
-Un=T X American Stock Exchange 美国证券交易所
@HvScg*Y amortization 摊销
<Pio Q >~ amount due from banks 存放银行同业的款项
TMww amount due from banks abroad 存放海外银行同业的款项
tn{8u 7 amount due from holding companies 控股公司欠款
8[~~ gYl amount due from local banks 存放本港银行同业的款项
QF.3c6O@ amount due to banks 银行同业的存款
HVGr-/ amount due to banks abroad 海外银行同业的存款
9^!wUwB amount due to holding companies 控股公司存款
,%Z&*n amount due to local banks 本港银行同业的存款
UW/N MjK amount due to outport banks 外埠银行同业的存款
=5 3b Lzr amount for note issue 发行纸币的款额
[fxuUmU amount of bond 担保契据的款额
*> KHRR<N amount of consideration 代价款额
jN6b*-2
amount of contribution 供款数额
P x#$uU amount of indebtedness 负债款额
YDF CGA amount of principal of the loan 贷款本金额
/[iG5~G amount of rates chargeable 应征差饷数额
f^?uY8< amount of share capital 股本额
/l6\^Xf{ amount of sums assured 承保款额
.H2qs{N! amount of variation 变动幅度
$/paEn" amount of vote 拨款数额
_ 88QgThb amount payable 应付款额
Y\ p $SN amount receivable 应收款额
FsY(02 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
qg4fR' i analysis 分析
~ezCu_ ancillary risk 附属风险
4V$fGjJ3 annual account 周年帐目；周年帐目报表；年度决算；年结
k2p'G ')H annual accounting date 年结日期
4\6: \ annual allowance 每年免税额；年积金；年度津贴；年津
|s f*hlrJ annual balance 年度余额
x@m< Ym- annual disposable income 每年可动用收入
<0 uOq annual estimates 周年预算
JKy#j g:# annual fee 年费
q}wj} t# annual general meeting 周年大会
] H&c' annual growth rate 年增率；每年增长率
XsUUJu CG annual long-term supplement 长期个案每年补助金
X>t 3|h annual pensionable emolument 可供计算退休金的年薪
G 52Z)^ annual report 年报
ZPy M>XK$4 Annual Report on the Consumer Price Index 《消费物价指数年报》
HH8;J66I& annual return 周年报表；周年申报表；每年报税表格
V7C1FV2 Annual Return Rules 《周年报表规则》
hH`Jb7 7L annual review of consumer prices 每年消费物价回顾
T20VX 8gX annual roll-forward basis 逐年延展方式
^}>/n. % annual salary 年薪
U<bYFuS" annual statement 年度报表；年度决算表
_H\<[-l Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
DWf$X1M annuitant 年金受益人
C2/}d? bki annuity 年金
%Q4i%: Qi annuity contract 年金合约
36$[ annuity on human life 人寿年金
NP_?f%( antecedent debt 先前的债项
|4C^$ ante-dated cheque 倒填日期支票
m ,tXE%l anticipated expenditure 预期开支
jv &+<j`r anticipated net profit 预期纯利
&]iKr iG anticipated revenue 预期收入
bd \=h1 anti-inflation measure 反通货膨胀措施
TlRk*/PlJ anti-inflationary stance 反通货膨胀立场
'Q|c@t apparent deficit 表面赤字
MCYl{u H! apparent financial solvency 表面偿债能力
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R1" apparent partner 表面合伙人
` }8&E(< application for personal assessment 个人入息课税申请书
o4Q3<T7nI application of fund 资金应用
r@$ w*% application to release as liquidator and to destruct the books of accounts and documents
5w< A;f 申请免除清盘人职务及毁灭帐簿与文件
ZkWL_ H) appointed actuary 委任精算师
/[pqI0sf<A appointed auditor 委任核数师；委任审计师
]WL| ~mG appointed trustee 委任的受托人
fRHKQ(a# appointer 委任人
Mv|!2 [: apportioned pro rata 按比例分摊
FPv" N'/ apportionment 分配；分摊
wda';@y5( Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
]QrR1Rg apportionment formula 分摊方程式
(tCib 4 apportionment of estate duty 遗产税的分摊
JN[0L : appraisal 估价；评估
e7k%6'@ appreciable growth 可观增长
g9>~HF$U appreciable impact 显着影响
dM]#WBOP y appreciable increase 可观增长
YfDWM7x7, appreciation 增值；升值
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appreciation against other currencies 相对其他货币升值
r9@AT( appreciation of the exchange value of Hong Kong dollar 港元汇值上升
n=!uN u 7 appreciation tax 增值税
TFH&(_b appropriation 拨款；拨用；拨付
8 ws$k\> appropriation account 拨款帐目
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* Appropriation Bill 拨款法案
xJhU<q~? appropriation-in-aid system 补助拨款办法
X0uJNHO approved assets 核准资产
f_\_9o"l approved basket stock 认可一篮子证券
HEY4$Lf(I approved budget 核准预算
D>#l -{d approved charitable donation 认可慈善捐款
q |dH~BK approved charitable institution 认可慈善机构
~]fJlf R* approved currency 核准货币；认可货币
@*O?6 > approved estimates 核准预算
pn %#w*' approved estimates of expenditure 核准开支预算
PCE4W^ns approved overseas insurer 核准海外保险人
J;QUPpH Z approved overseas trust company 核准海外信托公司
K+d2m9C = approved pooled investment fund 核准汇集投资基金
]<trA$ 0 approved provident fund scheme 认可公积金计划
JUt7En;XE approved provision 核准拨款
74J@F2g}? approved redeemable share 核准可赎回股份
A Eg(m<t approved regional stock 认可地区性证券
WUoOGbA ` approved retirement scheme 认可退休金计划
,YLF+^w- approved subordinated loan 核准附属贷款
:qj<p3w~} arbitrage 套戥；套汇；套利
4s. ]M>Yb arbitrageur 套戥者；套汇者
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? arbitrary amount 临时款项
}31Z X arrangement 措施；安排；协定
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E}2/ arrears 欠款
#h'@5 l arrears of pay 欠付薪酬
9F##F-%x arrears of revenue 逾期未收税款；逾期未收的帐项
&|o$=Ad articles of association 组织章程；组织细则；组织章程细则
(q;bg1\UK Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
jna;0 ) ascertainment of profit 确定利润
{aOkV :: "Asia Clear" “亚洲结算系统”
mG2'Y) S z Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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` Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
C/@LZ O EL Asian Development Fund [ADF] 亚洲发展基金
?J!3j{4e Asian dollar bond 亚洲美元债券
%s=Dj2+ Asian dollar market 亚洲美元市场
v#oi0-9o[ Asian dollar rate 亚洲美元利率
lK(Fg Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
\k@$~}xD, Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
M\oVA=d\0 asked price 沽盘；喊价；索价；卖方报价
uO(w1Q"^ assessable income 应评税入息
M]rO;^ ;6? assessable loss 应评税亏损
9;=dxWf assessable profit 应评税利润
2U$"=:Cf assessable value 应评税值
v F={9G assessed profit 估定利润
}*wLE a assessed value 经评估价值
{ |<"C? assessment 评税；评定；估价；评税单
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assessment number 评税编号；估价编号
7 &%^>PU7 assessment of additional tax 补加税评税
c:4P%({ assessment of performance 业绩评估；实绩评价
TwahR :T Assessor 评税主任
5J .0&Dda asset price bubbles 资产价格泡沫
zF&=U`v asset-backed securities 具资产保证的证券
v}(6 <wnnS assets accretion 资产增值
q9*MNHg } assets and liabilities 资产与负债
jgu*Y{ocm assets betterment statement 资产递增表；资产改进表
k4\UK#ODe assets lending 实物放款；有抵押贷款
L'A)6^d@S assets of the company passing on the death 死者去世时转移的公司资产
<iLM{@lZvJ assets pledged as security for liabilities 用作负债抵押的资产
R= 5 ** assets portfolio 资产投资组合
j;nb?; assets price 资产价格
n=sXSxl assets quality 资产质素
}VCI=?- assets realization 资产变现
pmc=NTr&< assets refinancing arrangement 资产再集资安排
963aW*r assets securitization 资产证券化
6ghx3_%w assets situated outside Hong Kong 在香港以外地方的资产
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6^F '|Wh assets value 资产值
xTV{^=\rS assignee 承让人
&Z^(y}jPr assignment 转让；转让书；转让契
9U_ks[Qa assignment of interest 权益转让
G=/k >@Di assignment of letters patent and trade mark 专利证书及商标转让
!PU ZWO assignment of property 物业转让；物业转让书
UE0$ o? assignment right 转让权
_ -..~K.| assignor 转让人
C"V%# K associate 有联系的人；有关连人士；相联者；合伙人；联系人
MmoR~~* Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
=t0tK}Y+4 associate member 附属会员
y-aRXF=W associated body corporate 相联法人团体
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associated company 相联公司；联属公司
hsNWqk qys associated corporation 相联法团
q0xjA Association of Chartered Certified Accountants [ACCA] [United Kingdom]
^4Uw8-/ 9 公认会计师公会〔英国〕
/pH(WHT+/H Association of Futures Exchange Brokers 香港期货经纪协会
\_]En43mg Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Xq#Y*lKVD association of underwriters 承保人组织
z%d#@w0X1 assumption of control 接管
]7 GlO9 assurance 担保；保险；转易；转易书
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assurance of interest 权益的转易
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U at 19XX price 按一九ＸＸ年价格计算
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at a discount 按赔价计算；按贴水价格计算；打折扣
:py\ | at a premium 按溢价计算；按升水价格计算
B|Wk?w.{r\ at call 通知付款；按通知
|F$Bv Cg at constant market price 按固定市价计算
S6 i@"h5 at constant price 按固定价格计算
2a =sm1? at cost 按成本计算
Q(7ob}+jQ at current market price 按当时市价计算；按现时市价计算
8G^<[`.@j at current price 按当时价格计算；按现时价格计算
M!m?#x z'c at factor cost 按要素成本计算；按生产要素成本计算
.8gl< vX at money-of-the-day price 按付款当日价格计算
v({N:ya at or better 按指定或较佳价位〔买卖指令〕
(GK pA}~R at par 按面值计算；平价
0JyVNuHn at sight 见票即付
: *i f at the close 按收市盘
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} at the opening 按开市盘
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attestation 见证；见证条款
-#:zsu at-the-money option 平价期权
*s4\\Wb= attorney 受权人；受托代表人
48D?'lW % attornment 新拥有人承认书
Do7=#|bAM attributable profit 可归属利润
Fzq41jiS attributable share value 可归属股份价值
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U7W Auckland Stock Exchange 奥克兰证券交易所
#E7AmmqD% auction 拍卖
nA7 M8HB auctioneer 拍卖商
zU5Hb2a audit 审计；核数
k\)Cw Audit Commission 审计署
"h"NW [R Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
-1| iz2^N 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〕
\[:/CxP audit review 帐目审查
< B g8,; Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
V\5 L?} audited account 审计帐目；经审计的帐目
N!&:rK audited annual account 经审计的周年帐目
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, P *l audited balance sheet 经审计的资产负债表
Cr ? 4Ng w auditor 核数师；核数主任；审计师
l1=JrpCan auditor's certificate 核数师证明书；审计师证明书
m#e3%150{ auditor's report 核数师报告；审计师报告
!BIOY! M Aussie bond 澳元债券
<P N"oa# austerity budget 紧缩预算
'_P\#7$!MV Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
ksR1k vTm Australia All Ordinaries Index 澳洲所有普通股票指数
v 4/-b4ET Australian Dollar [AUD] 澳元
dP2irC%f8 Australian Options Market 澳大利亚期权市场
)~ )* =u/ Australian Securities Commission 澳洲证券事务监察委员会
`YBkF Australian Society of Certified Practising Accountants 澳洲执业会计师公会
# uCB)n&. Australian Stock Exchange 澳大利亚证券交易所
ecJ 6 Austrian Schilling [ATS] 奥地利先令
{No L authentication 认证；鉴证
* *H&+T/B authority to purchase 委托购买证；委购书
./6<r OW authorization 认可；核准；授权；授权书
cE' L% Z authorization by direction 指示授权
u"xJjS authorization by instruction 指令授权
aolN<u3G authorization by warrant 令状授权
siDh="{s authorization of unit trust 单位信托的认可
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%^. %OCX: authorized capital 法定资本
07 g':QU@ authorized clerk 出市员
FyoEQ%.bI authorized dealer 认可交易商
e-hjC6Q U authorized financial institution 认可财务机构
`/&SxQB< authorized fund 认可基金
vl E z9/H authorized fund house 获授权的基金公司；认可基金公司
SzD KByi authorized institution 认可机构
t `'iU$:1f authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
@wmi 5oExc authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
RC#C\S6 authorized insurer 获授权保险人；获认可承保人
D#A~Nbc authorized investment 特准投资项目
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=SOe}! authorized representative 获授权代表
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authorized share capital 法定股本
rZPT89M6 automated quotation system 自动报价系统
S"m cUU}} Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
%?C8mA'w 自动交易系统〔香港期货交易所有限公司〕
g?v\!/~(u automatic adjustment mechanism 自动调整机制
S{Hx]\ automatic adjustment system 自动调整系统
%#L]]-% Automatic Clearing House 自动票据交换所
/.Nov automatic exchange rates accumulation system 自动化汇率累集系统
-~" :f8 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
\<0B 1m automatic teller machine [ATM] 自动柜员机
DciwQcG autopay 自动转帐
!}+tdT(y available assets 可用资产
#3= P4FUz. available fiscal reserve 现存财政储备
\'CN available profit 可用利润
J/!cGr( B~ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
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mP`*X average 平均；平均数；海损
V==z" average basic salary 平均基本薪金
&5{xXWJK average consumer expenditure 平均消费开支；一般消费开支
O#EV5FeF. average cost 平均成本
D<i[LZd average cost of land production 增辟土地平均成本
$QEilf;E average daily turnover 平均每日成交额
z\s s4 average daily wage rate 平均每日工资率
L(>=BK* average expenditure pattern 平均开支模式
8;Fn7k_Uf average growth rate 平均增长率
%Pqk63QF average net fixed assets 固定资产平均净值
l%z< (L5 average of relatives 相对价格平均数
juF{}J2 average price 平均价格
4F >Urh+ average propensity to consume 平均消费倾向；一般消费倾向
C${ S^v average propensity to save 平均储蓄倾向；一般储蓄倾向
(}r|yE average rate 平均率
P #F=c34u average revenue 平均收入；平均收益
ZlYPoOq average stock 平均库存；平均存货
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XZ average yearly rent 平均年租
l+][V'zL avoidance of double taxation 避免双重课税
dm "n% avoidance of tax 避税
