A:
8 $|< `:~J A share Ａ股；甲类股份
!T((d7; abatement of tax 减税；减扣免税额
H O^3v34ZO ABN AMRO Bank N.V. 荷兰银行
~ {#$`o= above-the-line expenditure 线上项目支出；经常预算支出
>t[beRcR6 above-the-line receipt 线上项目收入；经常预算收入
C+*qU ABSA Asia Limited 南非联合亚洲有限公司
~\4B 1n7 absolute change 绝对数值变更
aKLA_ -E absolute expenditure 实际开支
yzvNv]Z'* absolute guideline figure 绝对准则数字
M
`Q YrH absolute interest 绝对权益
cB;:}Q08# absolute order of discharge 绝对破产解除令
p)t1] <,Of absolute profit margin 绝对利润幅度
_h%
:Tu absolute value 实值；绝对值
$ =x1_ absolutely vested interest 绝对既得权益
0Cox+QJt absorbed cost 已吸收成本；已分摊成本
;B 35E!QJ absorption 吸收；分摊；合并
YWV"I|Z absorption rate 吸收率；摊配率；分摊率
U{IY
F{;@ ACB Finance Limited 亚洲商业财务有限公司
2k
}:)] m acceptable form of reciprocity 合理的互惠条件
^4+ew>BLSv acceptable rate 适当利率；适当汇率
`5[$ 8; acceptance agreement 承兑协议
Q^&oXM'x/i acceptance for honour 参加承兑
5wy1%/; acceptor 承兑人；接受人；受票人
}Htnhom0n acceptor for honour 参加承兑人
N= >6PLie accident insurance 意外保险
n21 Pfig Accident Insurance Association of Hong Kong 香港意外保险公会
s`j QX\{ accident insurance scheme 意外保险计划
4(VVEe accident year basis 意外年度基准
4Y):d!'b accommodation 通融；贷款
W"m\|x accommodation bill 通融票据；空头票据
A@8Ot-t:\2 accommodation party 汇票代发人
di@4' $5# account balance 帐户余额；帐户结余
r'kUU] j9 account book 帐簿
cTA8F"UGD account collected in advance 预收款项
n{>Ge,enP0 account current book 往来帐簿
|H:JwxH account of after-acquired property 事后取得的财产报告
.6,+q2tyk, account of defaulter 拖欠帐目
(xp<@- account payable 应付帐款
Ywj=6 + ; account payee only [A/C payee only] 只可转帐；存入收款人帐户
+E8It b, account receivable 应收帐款
4"OUmh9LHB account receivable report 应收帐款报表
Yy 4EM account statement 结单；帐单；会计财务报表
4G:I VK9 account title 帐户名称；会计科目
~?V+^< P accountant's report 会计师报告
?_ \t7f Accountant's Report Rules 会计师报告规则
^2gDhoO_ accounting and auditing procedure 会计与审计程序；会计与核数程序
+`EF0sux Accounting Arrangements 《会计安排》
T 4}SF accounting basis 会计基础
` y &d accounting by Official Receiver 破产管理署署长呈交的帐目
]=s!cfu Accounting Circular 《会计通告》
o/EN3J accounting class 会计类别
dDuT,zP accounting date 记帐日期；会计结算日期
M18H1e@Al accounting for money 款项核算
Cm~h\+" Accounting Officer 会计主任
\9U4V>p accounting period 会计报告期；会计期
y8Q96zi accounting policy 会计政策；会计方针
=h?Q.vad accounting practice 会计惯例
.Z,3:3,] accounting principle 会计准则
@%4MFc0`! accounting record 会计记录
jpL' y1@Ut accounting report 会计报告
Q^^.@FU"x Accounting Services Branch [Treasury] 会计事务部〔库务署〕
\5+?wpH Accounting Society of China 中国会计学会
k,EI+lC X accounting statement 会计报表
A)5-w `1 accounting system 会计制度；会计系统
3Y\7+975m accounting transaction 会计事项；帐务交易
hjuzVOE|W accounting treatment 会计处理
) V!9/d accounting year 会计年度
r52X }Y accretion 增值；添加
V#j|_N1hm accrual 应计项目；应累算数目
Gj[+{ accrual basis 应计制；权责发生制
Rw]4/ accrual basis accounting 应计制会计；权责发生制会计
4 _CV.? accrue 应累算；应计
/UJ@ e accrued benefit 应累算利益
Wvhg:vup accrued charges 应计费用
}uI(D&?+h accrued cumulative preference share dividend 应累算的累积优先股股息
x^UE4$oo accrued expenses 应累算费用
E$$pO.\ accrued interest payable 应付利息；应计未付利息
Mo+ mO&B accrued interest receivable 应收利息；应计未收利息
y-UutI& accrued right 累算权益
r ]XXN2[jO accruing profit 应累算的利润
-29 Sw accumulated fiscal reserve 累积财政储备
o8 A]vaa accumulated profit 累积利润；滚存溢利
&*G+ -cF accumulated reserve 累积储备
mhp&;
Q9 accumulation of surplus income 累积收益盈余
Sm(QgZO[4 acquired assets 既得资产
9Fe(],AzF acquisition 收购；购置；取得
?
x1 "uH acquisition cost 购置成本
(S :+# v acquisition expenses 购置费用
t raJub acquisition of 100% interest 收购全部股权
oo{5 : acquisition of control 取得控制权
\z}/=Qgc acquisition of fixed assets 购置固定资产
{x{/{{wzv acquisition of shell “买壳”
Yp 8~wdm acquisition price 收购价
7 g-#v'.N act of God 天灾
btq`[gAF \ acting partner 执事合伙人
KFCL|9P active market 买卖活跃的市场；交投畅旺的市场；旺市
aBPaC=g{HO active partner 积极参与的合伙人
yOn +Y active trading 交投活跃
l2DhFt$!= actual circulation 实际流通
T [w]w
actual cost 实际成本
}$ K2h* actual expenditure 实际开支；实际支出
% -~W|Y actual income 实际入息；实际收入；实际收益
\]y4e^FZZ actual market 现货市场
uV]4C^k;`[ actual price 现货价；实际价格
,hj5.;M actual profit 实际利润
zVLv-U/=d actual quotation 实盘；实际价位；实际报价
?[4!2T,Ca actual year basis 按实际年度计算
Ua.7_E m actuals 实货
U @Il:\I actuarial investigation 精算调查
;4jRsirx9 actuarial principle 精算原则
7wt2 |$Qz actuarial report 精算师报告
%21i#R`E Actuarial Society of Hong Kong 香港精算学会
=-M)2&~L~ actuarial valuation 精算师估值
8^fkY'x actuary 精算师
9N9dQ}[:g ad referendum agreement 暂定协议；有待覆核的协定
M Cam c ad valorem duty 从价税；按值征税
.xtjB8 gc ad valorem duty system 从价税制
B/IPG~aMEZ ad valorem fee 从价费
F+ ;{s(wx ad valorem tariff 从价关税
o C]tEXJ additional allowance 额外免税额
B,SH 9, additional amount for unexpired risk 未过期风险的额外款额
GW ]E,a additional assessable profit 补加应评税利润
zy(i]6 additional assessment 补加评税
1'5I]D
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<B]\& additional commitment vote 额外承担拨款
&Mset^o additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
9`J!]WQ1[ additional dependent parent allowance 供养父母额外免税额
8ALvP}H additional provision 额外拨款
-e=p*7'] additional stamp duty 附加印花税
_VU/j9<+ additional tax 补加税罚款；补加税款
,}M@Am0~ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
ETP}mo adjudged bankrupt 被裁定破产
d*26;5~\ adjudicated bankrupt 裁定破产人
"7R"(.~> adjudication fee 裁定费；评定印花税额手续费；评估契据费
5YJn< XEc adjudication of bankruptcy 裁定破产；宣告破产
1y5]+GU'` adjudication of insolvency 裁定无力偿还债务
0NLoqq adjusted actual 经调整的实数；调整后的实数
<BIj
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Vp
$ ] adjusted figure 经调整的数字；调整后的数额
$or?7 w> adjusted liabilities 经调整的负债；调整后的负债
}i1p &EN^ adjusted loss 经调整的亏损；调整后的亏损
[/#c9RA adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
GyV3 ]Q qj adjusted profit 经调整的利润；调整后的利润
!F0MLvdX7^ adjusted surplus 经调整的盈余额；调整后的盈余额
wj>mk adjusted value 经调整的价值；调整后的价值
tt=?*n adjustment 调整；修订；理算〔保险〕
H'myd=*h~8 adjustment centre 调剂中心
?iH`-SY adjustment lag 调整过程的时间差距；调整时差
Ti/t\'6 adjustment mechanism 调整机制
i/rdPbq adjustment of loss 亏损调整
I xT[1$e adjustment process 调整过程；调整程序
; Xy\7 tx adjustment range 调整幅度
73/kyu-0% administered exchange rate 受管制汇率
Q) \7(n Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
-Iz&/u *}f administration expenses 行政费用
EAQg4N:D7L administration fee 手续费；行政费
nG ;wQvc administration in bankruptcy 破产管理
4!Ez# \ administration order 遗产管理令
wiWpzJz administrator 管理人；遗产管理人
s8| =1{ administrator of the estate 遗产管理人
x^aqnKoJ%\ admission of debt 债项承认书
uX{n#i,~L admission of proof 接纳债权证明
N> R abD advance 放贷款项；垫付款项；预支款项；预付款项
I__|+%oC advance account 暂支帐目；预付款帐户
ag^L' h$ advance compensation 预付补偿金
.BGM1ph}~ advance from shareholder 股东垫款
"|CzQ&e advance pending reimbursement 预支以待日后付还
#5GIO advanced economy 先进经济体系
(: IUg
advancement 预付；预付财产
>_QC_UX>4i advances warrant 垫款令
VOBzB] advancing 贷出
u7>b}+ak& adverse balance 逆差
@sly-2{e1 adverse exchange 逆汇
D'aq^T' advertisement addressed to shareholders 在报章刊登的致股东通告
~LPxVYh K advice for collection 托收通知书
P F!S advice of drawing 提款通知书；汇票通知书
}LS:f,1oGp advice of payment 付款通知
27*u^N*z@ Advisory Committee [Securities and Futures Commission]
0 uzm@'^ 谘询委员会〔证券及期货事务监察委员会〕
Ec| Gom? Advisory Committee on Diversification 经济多元化谘询委员会
P"0S94o:5J affidavit 誓章；遗产申报誓章
V,bfD3S3 affidavit of no receipt 述明无收款的誓章
TH irh6 affiliate 联号；联营公司；附属公司
qG7^XO Ws- affiliated company 附属公司；联号；联营公司
l%*KB ME affirmation [estate duty] 非宗教式宣誓〔遗产税〕
PL/as3O^A affordability 负担能力
.Gv9RKgd~ African Development Bank [AfDB] 非洲开发银行
E"5
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#q1Qa_LXc after-hours dealing 市后交易
0es[!
after-tax profit 税后盈利；税后利润；税后溢利
X3#/|> agency agreement 代理协议
FL!W oTB agency expenses 代理机构的开支
5T;M,w6DV agency fee 代理费
;cl\$TDL Agency Law 《代理法》
Uw^`_\si agent 代理人；承销人
Zrp`91&I agent of company 公司代理人
6_/69 1 agent's fee 代理人费；经纪费
a'w~7y!} aggregate 总计；总数；总体数字
R6HMi#eF aggregate amount 总款额；总额
<}-[9fW aggregate assets and liabilities 总体资产与负债
Pg"
uisT#> aggregate at constant price 按固定价格计算的总体数字
brJ _ q0@ aggregate demand 总需求
O(;K ]8 aggregate gross position 总持仓量
hK9Trr wau aggregate limit 总限额
Dt)\q^bH) aggregate of salaries tax 合计薪俸税
{dJC3/ Rf aggregate performance 总体表现；总体业绩
!b0'd'xe aggregate supply 总体供应
7''l\3mIn aggregate surplus 总盈余
pv&:N,p aggregate total 整体总额
3o%,8l, aggregate value 总值；合计价值
YQOdwc LG
aggregated basis 合计基准
J@Eqqyf" aggregated net chargeable income 合计应课税入息实额
98h,VuKVaB aggregation 合并计算；合计；总和
'EJ8)2 aggregation of incomes of husband and wife 夫妇入息合并计算
/*g3TbUs aggregation of property 财产的总和
WyVFh A uU agio 差价；贴水
zu&5[XL 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》
(Da/$S. Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
/ <WB%O 《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》
\|nF55W [ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
1"3|6 &= 《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》
^RytBwzKM Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
. $uvQpyh 《香港政府和大韩民国政府关于相互促进和保护投资协定》
o^;$-O!/ agreement for a settlement 授产协议
6H67$?jMyJ agreement for assignment 转让协议
^Bn)a"Gd agreement for sale 售卖协议；买卖协议
$.kP7!`:, agreement for sale and purchase 买卖协议
K^`3 Bg agreement for the payment of interest 支付利息协议
j?%^N\9 agreement for the repayment of money 还款协议
'/U[ ui0{ agreement of reinsurance 再保险协议
BL<.u Agricultural Bank of China 中国农业银行
Pcut#8?
air passenger departure tax 飞机乘客离境税
C{!L +]/ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
/%|JP{ airport tax 机场税
r( iT&uz alcohol duty 酒精税
XVAy uuTg\ alienation 让与；让渡；转让
4>nY't;0 alimony 生活费；赡养费
B
PTQm4TN All Ordinaries Index [AOI] 所有普通股指数
W-q2|NK all risks 全险；综合险
w*<XPBi
All Sales Record for Stock Market 《股票市场成交报告》
NR-d|` P; Allied Capital Resources Limited 新联财务有限公司
?>5[~rMn all-items index [Consumer Price Index] 总指数〔消费物价指数〕
GqumH/; allocation letter 拨款信件
TjxZ-qw < allocation of fund 分配款项；预留款项
<uUQ-]QOIh allocation of profit 利润分配；溢利分配
yjUZ 40Dq allocation warrant 拨款令
Ov"]&e(I[ allotment 分配；配股
PE3FuJGz allotment notice 股份配售通知；配股通知
QU^*(HGip allotment of shares 股份分配
r#iZ FL3q allowable 可获宽免；免税的
Jm$. $B&I allowable business loss 可扣除的营业亏损
}]_/:KUt allowable expenses 可扣税的支出
a AZS^S4v allowance 免税额；津贴；备抵；准备金
r=P)iE: allowance for debts 债项的免税额
){`s&? M0 allowance for depreciation by wear and tear 耗损折旧免税额
/^ ^t> L allowance for funeral expenses 殡殓费的免税额
%JM:4G|q allowance for inflation 为通货膨胀而预留的款项；通胀准备金
~K}iVX allowance for repairs and outgoings 修葺及支出方面的免税额
$2qZds[ allowance to debtor 给债务人的津贴
R06L4,/b alteration of capital 资本更改
$X8(OS5d' alternate trustee 候补受托人
,#[0As29u amalgamation 合并
j_*$ Avy ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
_O)xE9t#ru ambit of charges 征税范围；收费范围
E8g Xa-hv amended valuation 经修订的估值
B*bt t+6 American Commodities Exchange 美国商品交易所
_#@n^c American Express Bank Limited 美国运通银行
k `JP American Stock Exchange 美国证券交易所
Y $hYW amortization 摊销
~$n4Yuu2[ amount due from banks 存放银行同业的款项
`v3WJ>Q!N? amount due from banks abroad 存放海外银行同业的款项
!E!i`yF amount due from holding companies 控股公司欠款
DhY .5 amount due from local banks 存放本港银行同业的款项
:)VO,b~r amount due to banks 银行同业的存款
$Llv6<B amount due to banks abroad 海外银行同业的存款
-SZX UN amount due to holding companies 控股公司存款
,?k[<C amount due to local banks 本港银行同业的存款
7S$Am84% amount due to outport banks 外埠银行同业的存款
52?zBl`| amount for note issue 发行纸币的款额
1=(jpy amount of bond 担保契据的款额
c* 2 U'A amount of consideration 代价款额
eJA$J=^R; amount of contribution 供款数额
MyB&mC7Es amount of indebtedness 负债款额
u(l[~r>8W; amount of principal of the loan 贷款本金额
Y,Dd} an amount of rates chargeable 应征差饷数额
3qJOE6[}% amount of share capital 股本额
hw! l{yv amount of sums assured 承保款额
/ivcqVu] amount of variation 变动幅度
_R&mN\e y5 amount of vote 拨款数额
-4ry)isYx amount payable 应付款额
mM&Sq;JJ; amount receivable 应收款额
@_s`@ ,= Amsterdam Stock Exchange 阿姆斯特丹证券交易所
MCOiB <L6 analysis 分析
Z`x|\jI ancillary risk 附属风险
/j l{~R#1 annual account 周年帐目；周年帐目报表；年度决算；年结
!>QS746S@ annual accounting date 年结日期
fB^h2 annual allowance 每年免税额；年积金；年度津贴；年津
j6v|D>I annual balance 年度余额
-!MrG6 8 annual disposable income 每年可动用收入
Fj Rt' annual estimates 周年预算
xi['knUi2- annual fee 年费
J1OZG6|e annual general meeting 周年大会
MmiC%"7wt annual growth rate 年增率；每年增长率
^mxOQc ! annual long-term supplement 长期个案每年补助金
ZoX24C' annual pensionable emolument 可供计算退休金的年薪
m >yb}+ annual report 年报
S3#NGBZ/ Annual Report on the Consumer Price Index 《消费物价指数年报》
B1< :nl annual return 周年报表；周年申报表；每年报税表格
D. d( D: Annual Return Rules 《周年报表规则》
_M'WTe annual review of consumer prices 每年消费物价回顾
I\ e?v`e annual roll-forward basis 逐年延展方式
n@5Sp2p annual salary 年薪
s~e<Pr?yu annual statement 年度报表；年度决算表
4 =/5 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
hRA I7xk annuitant 年金受益人
+8qtFog$\g annuity 年金
;pe1tp annuity contract 年金合约
PdiP5S }/ annuity on human life 人寿年金
.T~<[0Ex+U antecedent debt 先前的债项
=k.:XblEe[ ante-dated cheque 倒填日期支票
DUH\/<^g anticipated expenditure 预期开支
ZK:dhwe r anticipated net profit 预期纯利
W0e+yIaR anticipated revenue 预期收入
g4b -~1[S anti-inflation measure 反通货膨胀措施
?LJ$:u anti-inflationary stance 反通货膨胀立场
fP3e{dVf apparent deficit 表面赤字
2iOn\
^]x apparent financial solvency 表面偿债能力
1ocd$)B|} apparent partner 表面合伙人
VB>KT(n-b application for personal assessment 个人入息课税申请书
l
e+6;'Q application of fund 资金应用
S&/</% application to release as liquidator and to destruct the books of accounts and documents
@z
$,KUH 申请免除清盘人职务及毁灭帐簿与文件
GX2 aV6} appointed actuary 委任精算师
48% -lkol) appointed auditor 委任核数师；委任审计师
WgHl.
:R appointed trustee 委任的受托人
m$N` Xj appointer 委任人
m( 0sG(A~ apportioned pro rata 按比例分摊
4I7B
#{ apportionment 分配；分摊
\s_lB~"P!3 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
[5[}2 B_t apportionment formula 分摊方程式
F`!B!uY apportionment of estate duty 遗产税的分摊
J |*Z*m appraisal 估价；评估
/$NDH]a appreciable growth 可观增长
t][U`1>i appreciable impact 显着影响
zED#+-7 appreciable increase 可观增长
yx5F]Z<M2 appreciation 增值；升值
L{`S^'P< appreciation against other currencies 相对其他货币升值
U@t" o3E appreciation of the exchange value of Hong Kong dollar 港元汇值上升
y 98 v appreciation tax 增值税
wyzx9`5~d appropriation 拨款；拨用；拨付
2n ]UNC appropriation account 拨款帐目
&6]+a4 Appropriation Bill 拨款法案
E :gS*tsY appropriation-in-aid system 补助拨款办法
w+A:]SU approved assets 核准资产
Skb,cKU approved basket stock 认可一篮子证券
5L ]TV\\ approved budget 核准预算
'XW[uK]w) approved charitable donation 认可慈善捐款
>?Y)evW approved charitable institution 认可慈善机构
lT.Q) ( approved currency 核准货币；认可货币
t<~WDI|AN approved estimates 核准预算
y{ & k`H approved estimates of expenditure 核准开支预算
sk ' < K5~ approved overseas insurer 核准海外保险人
m7<HK,d approved overseas trust company 核准海外信托公司
dA,irb I0W approved pooled investment fund 核准汇集投资基金
7
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)1 CYs4lp approved provision 核准拨款
)"( ojh approved redeemable share 核准可赎回股份
6yDj1 PI approved regional stock 认可地区性证券
#+VH]7] approved retirement scheme 认可退休金计划
yf|,/{S approved subordinated loan 核准附属贷款
!C qm=q{K arbitrage 套戥；套汇；套利
fPXMp%T! arbitrageur 套戥者；套汇者
\.0cA4)[$ arbitrary amount 临时款项
TFZvZi$u& arrangement 措施；安排；协定
$H0diwl9R arrears 欠款
hKkUsY=R arrears of pay 欠付薪酬
GCrIa Z arrears of revenue 逾期未收税款；逾期未收的帐项
1 zo0/<dk articles of association 组织章程；组织细则；组织章程细则
3C:!\R Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
^3>Qf ascertainment of profit 确定利润
N=2BrKb)o "Asia Clear" “亚洲结算系统”
rw CFt6;v Asia Commercial Bank Ltd. 亚洲商业银行有限公司
rbC4/ 9G\ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
!T+jb\O_ Asian Development Fund [ADF] 亚洲发展基金
Qu 7#^%= Asian dollar bond 亚洲美元债券
v %?y5w Asian dollar market 亚洲美元市场
,/m@<NyK Asian dollar rate 亚洲美元利率
4}i2j Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
SW94(4qo Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
LwPZR E# asked price 沽盘；喊价；索价；卖方报价
f j
14'T assessable income 应评税入息
_ :R Q9x' assessable loss 应评税亏损
gK&MdF* assessable profit 应评税利润
,(1n(FZ assessable value 应评税值
!yUn|v>&p assessed profit 估定利润
`
u|8WK: assessed value 经评估价值
CsJ38]=Mt assessment 评税；评定；估价；评税单
6CQ.>M:R assessment number 评税编号；估价编号
$5( _ U assessment of additional tax 补加税评税
"o| f assessment of performance 业绩评估；实绩评价
w@K4u{| Assessor 评税主任
W|~Jl7hs8Q asset price bubbles 资产价格泡沫
#=}d v8 asset-backed securities 具资产保证的证券
4blw9x N assets accretion 资产增值
It5U=PU assets and liabilities 资产与负债
M lv assets betterment statement 资产递增表；资产改进表
KOQiX?' assets lending 实物放款；有抵押贷款
Z.Otci> J assets of the company passing on the death 死者去世时转移的公司资产
R1!F mZW8 assets pledged as security for liabilities 用作负债抵押的资产
C]X:@^Hy assets portfolio 资产投资组合
"7w~0?} assets price 资产价格
.,-,@ZK assets quality 资产质素
;q=0NtCS=4 assets realization 资产变现
$q"/q*ys assets refinancing arrangement 资产再集资安排
8Ce|Q8<8] assets securitization 资产证券化
y15 MWZ assets situated outside Hong Kong 在香港以外地方的资产
[>P9_zID assets stripping 削减资产；拆卖资产
$A4rdhvd assets value 资产值
jb~W(8cj assignee 承让人
ym\AVRO{ assignment 转让；转让书；转让契
E1 | > O assignment of interest 权益转让
5g x9W\a ? assignment of letters patent and trade mark 专利证书及商标转让
98c##NV(7| assignment of property 物业转让；物业转让书
kn X*fp assignment right 转让权
Ffv v8x assignor 转让人
8vk*", associate 有联系的人；有关连人士；相联者；合伙人；联系人
fX:)mLnO / Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
mYU7b8x_ associate member 附属会员
asT/hsSNS associated body corporate 相联法人团体
{2A| F{7> associated company 相联公司；联属公司
Vxr_2Kra associated corporation 相联法团
4$5d*7 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
t:NYsL 公认会计师公会〔英国〕
tQ,,krw~ Association of Futures Exchange Brokers 香港期货经纪协会
Z.4 vKO[< Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
3 s @6pI association of underwriters 承保人组织
0Q>yv;M assumption of control 接管
f *Xum[ assurance 担保；保险；转易；转易书
/.knZ_aJ! assurance of interest 权益的转易
6%j v|\> at 19XX price 按一九ＸＸ年价格计算
cWNZ +Q8Y at a discount 按赔价计算；按贴水价格计算；打折扣
]JQ+*ZYUE at a premium 按溢价计算；按升水价格计算
;)6L X- at call 通知付款；按通知
T(GEFnt Y at constant market price 按固定市价计算
O#}d!}SIp at constant price 按固定价格计算
[N35.O6P6u at cost 按成本计算
5s 5GBJ? at current market price 按当时市价计算；按现时市价计算
5l(8{,NDt at current price 按当时价格计算；按现时价格计算
X0QY:? at factor cost 按要素成本计算；按生产要素成本计算
!!{!T;)l at money-of-the-day price 按付款当日价格计算
b I%Sq+"} at or better 按指定或较佳价位〔买卖指令〕
pBZf=!+E at par 按面值计算；平价
^~p^N < at sight 见票即付
{6y@;Fd at the close 按收市盘
@;6I94Bp at the opening 按开市盘
nnzfKn:J attestation 见证；见证条款
>5O#_ ? at-the-money option 平价期权
|D@/4B1P attorney 受权人；受托代表人
fZq_]1(/uP attornment 新拥有人承认书
\Zn% r&( attributable profit 可归属利润
a/ 4!zT attributable share value 可归属股份价值
uVSc1 MS1 Auckland Stock Exchange 奥克兰证券交易所
0h3 -; % auction 拍卖
]j 4Nl?5*x auctioneer 拍卖商
K )D5 %?D audit 审计；核数
t PJW|wo Audit Commission 审计署
H3}eFl=i2 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
W[$GB_A) 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〕
=DL
| Q audit review 帐目审查
=&!L&M<< Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
)=k8W9i8b audited account 审计帐目；经审计的帐目
%Voq"}}N audited annual account 经审计的周年帐目
Y =NXfTc audited balance sheet 经审计的资产负债表
;D w6pmZ auditor 核数师；核数主任；审计师
l [,RA?i
{ auditor's certificate 核数师证明书；审计师证明书
` <?{%ja auditor's report 核数师报告；审计师报告
(TX\vI& Aussie bond 澳元债券
u|.c?fW'3 austerity budget 紧缩预算
EgYM][:UU Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
M0B6v} ^H Australia All Ordinaries Index 澳洲所有普通股票指数
^ (Y}j8sj Australian Dollar [AUD] 澳元
\68 x]q[ Australian Options Market 澳大利亚期权市场
Dc1tND$X3g Australian Securities Commission 澳洲证券事务监察委员会
2 cB){.E Australian Society of Certified Practising Accountants 澳洲执业会计师公会
<n+]\a97* Australian Stock Exchange 澳大利亚证券交易所
x5X;^.1Fr Austrian Schilling [ATS] 奥地利先令
Juhi#&`T authentication 认证；鉴证
#1-2)ZO. authority to purchase 委托购买证；委购书
_EusY3q authorization 认可；核准；授权；授权书
|}FK;@'I 6 authorization by direction 指示授权
rnkq. authorization by instruction 指令授权
lI)RaiMr= authorization by warrant 令状授权
pv}k=wqJ1 authorization of unit trust 单位信托的认可
`U.VfQR: authorized agent 指定代理人
u%s@B1j authorized capital 法定资本
y8HwyU> authorized clerk 出市员
f%g^6[ authorized dealer 认可交易商
I7S#vIMXR. authorized financial institution 认可财务机构
.5tE, (<? authorized fund 认可基金
Uo~-^w} authorized fund house 获授权的基金公司；认可基金公司
ytDp
4x<W) authorized institution 认可机构
7 6} a authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
`R\nw)xq authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Miw*L;u@W authorized insurer 获授权保险人；获认可承保人
+ Cf authorized investment 特准投资项目
en5sqKqh+ authorized person 获授权人
q!qOy/}D authorized representative 获授权代表
Ir,3' G authorized share capital 法定股本
-|FSdzvg automated quotation system 自动报价系统
@[2Go}VF Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
b3vPGR 自动交易系统〔香港期货交易所有限公司〕
fOHg z ,x= automatic adjustment mechanism 自动调整机制
2 omKP,9,2 automatic adjustment system 自动调整系统
~ {xm(p Automatic Clearing House 自动票据交换所
Dp8`O4YC automatic exchange rates accumulation system 自动化汇率累集系统
O'WB O" Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
y8!#G-d5 automatic teller machine [ATM] 自动柜员机
lQq&tz, autopay 自动转帐
Eq\PSa=gz available assets 可用资产
$;V?xZm[ available fiscal reserve 现存财政储备
zxo"
+j4Ym available profit 可用利润
9_4bw9 A Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
2VZ dtz average 平均；平均数；海损
JO&~mio average basic salary 平均基本薪金
xh90 q m average consumer expenditure 平均消费开支；一般消费开支
>QcIrq%= average cost 平均成本
Vzmw%f)_+ average cost of land production 增辟土地平均成本
7<Yf average daily turnover 平均每日成交额
G9|w o)N average daily wage rate 平均每日工资率
.^F(&c*[' average expenditure pattern 平均开支模式
?R MOy$L average growth rate 平均增长率
HT%
=o}y average net fixed assets 固定资产平均净值
nF)XZB 0F average of relatives 相对价格平均数
G 9YfJ?I average price 平均价格
f)b+ >! average propensity to consume 平均消费倾向；一般消费倾向
Dus [N<
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A@?Rj average rate 平均率
?b,x;hIO average revenue 平均收入；平均收益
jfOqE*frl! average stock 平均库存；平均存货
5.TeH@( average yearly rent 平均年租
3+uCTn0% avoidance of double taxation 避免双重课税
x Ilo@W6 avoidance of tax 避税
