A:
+8UdvMN A share Ａ股；甲类股份
9 3I'cWN abatement of tax 减税；减扣免税额
8U^D(jrz ABN AMRO Bank N.V. 荷兰银行
+{6`F1MO above-the-line expenditure 线上项目支出；经常预算支出
e k[kq[U9 above-the-line receipt 线上项目收入；经常预算收入
Igjr~@ # ABSA Asia Limited 南非联合亚洲有限公司
Ky&KF0 absolute change 绝对数值变更
uu>lDvR* absolute expenditure 实际开支
(/fT]6( absolute guideline figure 绝对准则数字
)C}K R`" absolute interest 绝对权益
lcig 7% absolute order of discharge 绝对破产解除令
e}Q>\ t45 absolute profit margin 绝对利润幅度
vOgLEN&] absolute value 实值；绝对值
'\L0xw4 absolutely vested interest 绝对既得权益
Wg( bD, absorbed cost 已吸收成本；已分摊成本
p ruWO'b` absorption 吸收；分摊；合并
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absorption rate 吸收率；摊配率；分摊率
l.7d$8'\ ACB Finance Limited 亚洲商业财务有限公司
II ax gfhZ acceptable form of reciprocity 合理的互惠条件
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(0@ acceptable rate 适当利率；适当汇率
?f@ 9n ph acceptance agreement 承兑协议
_[1^s$ acceptance for honour 参加承兑
kV 1vb acceptor 承兑人；接受人；受票人
Q V/";A3k acceptor for honour 参加承兑人
d +xA: accident insurance 意外保险
,xj3w#`zaf Accident Insurance Association of Hong Kong 香港意外保险公会
vfXJYw+6_ accident insurance scheme 意外保险计划
n{{ P 3f accident year basis 意外年度基准
cDO:'- accommodation 通融；贷款
C|$L6n>DR6 accommodation bill 通融票据；空头票据
/:Y9sz uW` accommodation party 汇票代发人
F; a3 account balance 帐户余额；帐户结余
t {=i=K 3 account book 帐簿
.\)k+ R account collected in advance 预收款项
qsvpW%?aE account current book 往来帐簿
OT+ Ee account of after-acquired property 事后取得的财产报告
i7f%^7! account of defaulter 拖欠帐目
f qX~xp account payable 应付帐款
*')Q {8` account payee only [A/C payee only] 只可转帐；存入收款人帐户
o4'Wr account receivable 应收帐款
(+x]##Q account receivable report 应收帐款报表
\ =8=wQv account statement 结单；帐单；会计财务报表
#gI&lO*\gr account title 帐户名称；会计科目
<Cr8V'c accountant's report 会计师报告
L"^. 0*X/d Accountant's Report Rules 会计师报告规则
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VvI accounting and auditing procedure 会计与审计程序；会计与核数程序
A: c]1 Accounting Arrangements 《会计安排》
/4H[4m]I accounting basis 会计基础
C1D !
V: accounting by Official Receiver 破产管理署署长呈交的帐目
{WKOJG+. Accounting Circular 《会计通告》
I <xy?{s accounting class 会计类别
qM*S*,s accounting date 记帐日期；会计结算日期
vu ?3$ accounting for money 款项核算
U,38q KE Accounting Officer 会计主任
a6qwL4 accounting period 会计报告期；会计期
\2Xx%SX accounting policy 会计政策；会计方针
vQy$[D* accounting practice 会计惯例
0 8O7F accounting principle 会计准则
u/#&0_
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Uf^RLdoDn accounting report 会计报告
Lb^(E- Accounting Services Branch [Treasury] 会计事务部〔库务署〕
jjX%$Hr Accounting Society of China 中国会计学会
,{pGP # accounting statement 会计报表
-+' #*V accounting system 会计制度；会计系统
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m6\C5 accounting transaction 会计事项；帐务交易
5=m3J !? accounting treatment 会计处理
+Tp%5+E accounting year 会计年度
a(5y>HF
accretion 增值；添加
EFwL.'Fh accrual 应计项目；应累算数目
`>\4 "`I accrual basis 应计制；权责发生制
}<.7 xz|V accrual basis accounting 应计制会计；权责发生制会计
lc" qqt accrue 应累算；应计
[='p!7 z accrued benefit 应累算利益
s1Okoxh/!V accrued charges 应计费用
m'SmN{(t accrued cumulative preference share dividend 应累算的累积优先股股息
y 3IA ' accrued expenses 应累算费用
.P 8-~?&M accrued interest payable 应付利息；应计未付利息
L!&$c&=xf accrued interest receivable 应收利息；应计未收利息
D-~G|8g accrued right 累算权益
-$OD }5ku# accruing profit 应累算的利润
6QW<RXom accumulated fiscal reserve 累积财政储备
^ A- sS~w accumulated profit 累积利润；滚存溢利
^ ~,
ndH{ accumulated reserve 累积储备
&q"'_4 accumulation of surplus income 累积收益盈余
KCl &H acquired assets 既得资产
hc6.#~i acquisition 收购；购置；取得
0FTRm2( acquisition cost 购置成本
(GnVwJ<v9V acquisition expenses 购置费用
[\88@B=jXP acquisition of 100% interest 收购全部股权
w/O<.8+ acquisition of control 取得控制权
_ r~+p acquisition of fixed assets 购置固定资产
T ^N L:78 acquisition of shell “买壳”
t1 8UDR{ acquisition price 收购价
v&e-`.xR act of God 天灾
6#fOCr ;f7 acting partner 执事合伙人
T7^ulG1' active market 买卖活跃的市场；交投畅旺的市场；旺市
YN4"O> active partner 积极参与的合伙人
\m%J`{Mt active trading 交投活跃
g%X &f_@ actual circulation 实际流通
~c!Rx' actual cost 实际成本
ot]>}[
actual expenditure 实际开支；实际支出
x3gwG)Sf actual income 实际入息；实际收入；实际收益
\ibCR~W4 actual market 现货市场
wInY7u Bd! actual price 现货价；实际价格
Is<x31R actual profit 实际利润
Gee~>:_Q{J actual quotation 实盘；实际价位；实际报价
lD9%xCo9( actual year basis 按实际年度计算
692Rw}/ actuals 实货
&3WkH W actuarial investigation 精算调查
2rF?Q?$,B actuarial principle 精算原则
4 |FRg actuarial report 精算师报告
\y[Bu^tk Actuarial Society of Hong Kong 香港精算学会
^v
]UcnB0 actuarial valuation 精算师估值
`}[VwQ actuary 精算师
y LjV[ qP ad referendum agreement 暂定协议；有待覆核的协定
+g)_4fV0| ad valorem duty 从价税；按值征税
A S`2=w ad valorem duty system 从价税制
lt{lHat1 ad valorem fee 从价费
kV_#9z7% ad valorem tariff 从价关税
h -Tsi:%b additional allowance 额外免税额
aMBL 1d7 additional amount for unexpired risk 未过期风险的额外款额
S^|$23} additional assessable profit 补加应评税利润
+ : fqL additional assessment 补加评税
5r^1CFO additional commitment 额外承担
p(~ Y"
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yI3Q |731) additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
4[2=L9MIo~ additional dependent parent allowance 供养父母额外免税额
mXQl; additional provision 额外拨款
\C!%IR additional stamp duty 附加印花税
G(:s-x ig6 additional tax 补加税罚款；补加税款
-l\~p4 U Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
txj wZ_p adjudged bankrupt 被裁定破产
W+8BQ- 2 adjudicated bankrupt 裁定破产人
+ .S#= adjudication fee 裁定费；评定印花税额手续费；评估契据费
J 5Wz 4`' adjudication of bankruptcy 裁定破产；宣告破产
*^X#Eb adjudication of insolvency 裁定无力偿还债务
d&NC Fx adjusted actual 经调整的实数；调整后的实数
D8)O4bh adjusted current assets 经调整的流动资产；调整后的流动资产
\m(ymp<c` adjusted figure 经调整的数字；调整后的数额
Jq=00fcT+ adjusted liabilities 经调整的负债；调整后的负债
K5 5} Wi adjusted loss 经调整的亏损；调整后的亏损
D LNa 6 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
o lYPlH F adjusted profit 经调整的利润；调整后的利润
;RNM adjusted surplus 经调整的盈余额；调整后的盈余额
caGML|DeI adjusted value 经调整的价值；调整后的价值
#.<*; rB adjustment 调整；修订；理算〔保险〕
1P(%9 adjustment centre 调剂中心
w 9G_>+?E adjustment lag 调整过程的时间差距；调整时差
f0/jwfL adjustment mechanism 调整机制
l. XknF adjustment of loss 亏损调整
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Z49>Y adjustment process 调整过程；调整程序
Y8D7<V~Md adjustment range 调整幅度
p.@0=) administered exchange rate 受管制汇率
uo]Hi^r.l Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
nu;} S! J administration expenses 行政费用
30A`\+^f administration fee 手续费；行政费
#S@UTJa
administration in bankruptcy 破产管理
QpdujtH` administration order 遗产管理令
b c
`UA administrator 管理人；遗产管理人
T g3:V D administrator of the estate 遗产管理人
C<r(-qO{5 admission of debt 债项承认书
B*- ToXQQr admission of proof 接纳债权证明
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ZVr &KZN advance 放贷款项；垫付款项；预支款项；预付款项
U(rr vNt:t advance account 暂支帐目；预付款帐户
Ix* BI9E advance compensation 预付补偿金
-@YVe:$%b advance from shareholder 股东垫款
V<7R_}^_7 advance pending reimbursement 预支以待日后付还
zj~8>QnKk advanced economy 先进经济体系
ATKYjhc _ advancement 预付；预付财产
^zvA?'s advances warrant 垫款令
'dmp4VT3 advancing 贷出
N90\]dFmy adverse balance 逆差
[54@i rH adverse exchange 逆汇
IW5*9)N ? advertisement addressed to shareholders 在报章刊登的致股东通告
A6{t%k~F advice for collection 托收通知书
2q`)GCES~ advice of drawing 提款通知书；汇票通知书
+CsI,Uf4* advice of payment 付款通知
Ul '~opf Advisory Committee [Securities and Futures Commission]
c+@d'yR 谘询委员会〔证券及期货事务监察委员会〕
o,*folL Advisory Committee on Diversification 经济多元化谘询委员会
#g@ affidavit 誓章；遗产申报誓章
4( ` 2# affidavit of no receipt 述明无收款的誓章
cxtLy& C affiliate 联号；联营公司；附属公司
h g%@ W affiliated company 附属公司；联号；联营公司
T)b3N| ONB affirmation [estate duty] 非宗教式宣誓〔遗产税〕
l@,); w=_P affordability 负担能力
B] A 5n8< African Development Bank [AfDB] 非洲开发银行
Z_iAn TT after-acquired property 事后取得的财产
mA&RN"+V after-hours dealing 市后交易
F3k C"H after-tax profit 税后盈利；税后利润；税后溢利
S% JNxT7' agency agreement 代理协议
Fv?R\`52u agency expenses 代理机构的开支
8vz_~p9%j agency fee 代理费
r!{w93rPX Agency Law 《代理法》
LL|_c4$Ky agent 代理人；承销人
4q\.I +r^ agent of company 公司代理人
)z]q"s5 Y agent's fee 代理人费；经纪费
:N^@a- aggregate 总计；总数；总体数字
NWo7wVwc/c aggregate amount 总款额；总额
l(h;e&9x aggregate assets and liabilities 总体资产与负债
"wT ~$I" aggregate at constant price 按固定价格计算的总体数字
cJU!zG aggregate demand 总需求
O, bfdc[g4 aggregate gross position 总持仓量
5uQv aggregate limit 总限额
uvu **s aggregate of salaries tax 合计薪俸税
(P
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Y( aggregate performance 总体表现；总体业绩
Z:\;R{D aggregate supply 总体供应
@D. R0uM aggregate surplus 总盈余
?RgU6/ 2 aggregate total 整体总额
s=H/b$v aggregate value 总值；合计价值
y)?W-5zL aggregated basis 合计基准
N&0uXrw aggregated net chargeable income 合计应课税入息实额
O ,Pl7x%tK aggregation 合并计算；合计；总和
,^MW)Gf< aggregation of incomes of husband and wife 夫妇入息合并计算
7,V!Iv^X aggregation of property 财产的总和
g5kYyE agio 差价；贴水
OmT Z-*N 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》
w\"n!^ms Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
eh({K;> 《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》
]C}u- B746 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
es.\e.HK 《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》
, cGwtt( Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
,Az`6PW 《香港政府和大韩民国政府关于相互促进和保护投资协定》
2a._?(k_y agreement for a settlement 授产协议
}S~ysQwT agreement for assignment 转让协议
9#Aipu\ agreement for sale 售卖协议；买卖协议
aBqe+FXp4 agreement for sale and purchase 买卖协议
s
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:tFK\ agreement for the payment of interest 支付利息协议
GL;x:2XA agreement for the repayment of money 还款协议
&;6|nl9; agreement of reinsurance 再保险协议
|d/x~t= Agricultural Bank of China 中国农业银行
*j_fG$10g air passenger departure tax 飞机乘客离境税
2FZ 0c/[& Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Sy+]SeF& airport tax 机场税
Uy$U8b-ov alcohol duty 酒精税
Y{Y;E Y4 alienation 让与；让渡；转让
ps!5HZ2: alimony 生活费；赡养费
Vq\ . .!y All Ordinaries Index [AOI] 所有普通股指数
U}RS *7` all risks 全险；综合险
VgFF+Eg All Sales Record for Stock Market 《股票市场成交报告》
P`Hd*xh".j Allied Capital Resources Limited 新联财务有限公司
a'_MhJ zs all-items index [Consumer Price Index] 总指数〔消费物价指数〕
t_dw }I allocation letter 拨款信件
?l\gh1{C allocation of fund 分配款项；预留款项
%# Wg^l
' allocation of profit 利润分配；溢利分配
.T#y N\S1 allocation warrant 拨款令
#q~3c;ec allotment 分配；配股
*! r\GGb allotment notice 股份配售通知；配股通知
:Fi%Cef| allotment of shares 股份分配
IS0HV$OI allowable 可获宽免；免税的
h30QCk allowable business loss 可扣除的营业亏损
DJ
mQZ+{2 allowable expenses 可扣税的支出
(PsS E:r}+ allowance 免税额；津贴；备抵；准备金
RB lO TQjv allowance for debts 债项的免税额
jM3 Y|}+ allowance for depreciation by wear and tear 耗损折旧免税额
!_XU^A> allowance for funeral expenses 殡殓费的免税额
S1H47<)UF allowance for inflation 为通货膨胀而预留的款项；通胀准备金
zulf%aaL allowance for repairs and outgoings 修葺及支出方面的免税额
a O"nD_7 allowance to debtor 给债务人的津贴
h 0QYoDvbC alteration of capital 资本更改
7U{b+=,wK alternate trustee 候补受托人
i">z8?qF amalgamation 合并
hVT=j ?~ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
DSDl[;3O{s ambit of charges 征税范围；收费范围
-~<q,p"e amended valuation 经修订的估值
5,0 wj0l American Commodities Exchange 美国商品交易所
Ry8WNVO}R American Express Bank Limited 美国运通银行
d}wa[WRv
American Stock Exchange 美国证券交易所
~q8V<@? amortization 摊销
Zv1Bju*y amount due from banks 存放银行同业的款项
8aZey_Hw;+ amount due from banks abroad 存放海外银行同业的款项
sO{0hZkc amount due from holding companies 控股公司欠款
~ *' 8=D?) amount due from local banks 存放本港银行同业的款项
l $p_])x amount due to banks 银行同业的存款
(Qx-K RH amount due to banks abroad 海外银行同业的存款
h87L8qh9 amount due to holding companies 控股公司存款
h-2E9Z amount due to local banks 本港银行同业的存款
p E(<XD3Q amount due to outport banks 外埠银行同业的存款
L6rs9su=7 amount for note issue 发行纸币的款额
(. quX@w"m amount of bond 担保契据的款额
,rH)}C<Q+ amount of consideration 代价款额
&-8-xw#. amount of contribution 供款数额
RXx?/\~yd; amount of indebtedness 负债款额
qa0JQ _?o] amount of principal of the loan 贷款本金额
3I>S:|=K amount of rates chargeable 应征差饷数额
^7~ SS2t! amount of share capital 股本额
_Y
><ih amount of sums assured 承保款额
0'\FrG amount of variation 变动幅度
[KimY amount of vote 拨款数额
PO%yWns30o amount payable 应付款额
< o'7{ amount receivable 应收款额
p+`*~6Jj/ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
'.h/Y/oz analysis 分析
_V7^sk! ancillary risk 附属风险
- ;@5Ua1uf annual account 周年帐目；周年帐目报表；年度决算；年结
"#\bQf} annual accounting date 年结日期
CJ}@R.Zy annual allowance 每年免税额；年积金；年度津贴；年津
/4"S}P>f annual balance 年度余额
xPfnyAo?%z annual disposable income 每年可动用收入
}<\65 B$1 annual estimates 周年预算
d,oOn.n& annual fee 年费
+4:+qGAJ{ annual general meeting 周年大会
*(\;}JF - annual growth rate 年增率；每年增长率
y1\^v_.^ annual long-term supplement 长期个案每年补助金
hBfzU\*0H annual pensionable emolument 可供计算退休金的年薪
t0asW5f annual report 年报
2LxVt@_R!% Annual Report on the Consumer Price Index 《消费物价指数年报》
OuBMV n annual return 周年报表；周年申报表；每年报税表格
eX
l%Qs#Y Annual Return Rules 《周年报表规则》
vY0V{u ?J annual review of consumer prices 每年消费物价回顾
LG& Q>pt. annual roll-forward basis 逐年延展方式
'#4mDz~ annual salary 年薪
,I2re G annual statement 年度报表；年度决算表
3U9+l0mBa Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
}d~FT re annuitant 年金受益人
E? m#S annuity 年金
^zWO[$n}tP annuity contract 年金合约
}%>$}4 , annuity on human life 人寿年金
IjB*myN. antecedent debt 先前的债项
' ! UF& ante-dated cheque 倒填日期支票
>h!. Gj anticipated expenditure 预期开支
|Z7b d^ anticipated net profit 预期纯利
t~<-4N$( anticipated revenue 预期收入
Y^jnlS)h anti-inflation measure 反通货膨胀措施
1[g jb(( anti-inflationary stance 反通货膨胀立场
P{i8 apparent deficit 表面赤字
l>5]Wd{/ apparent financial solvency 表面偿债能力
h-_0 A] apparent partner 表面合伙人
[q >i application for personal assessment 个人入息课税申请书
y8~)/)l& application of fund 资金应用
6rN5Xf cS application to release as liquidator and to destruct the books of accounts and documents
: 7DVc&0 申请免除清盘人职务及毁灭帐簿与文件
P"PeL B9K appointed actuary 委任精算师
K_lL\ appointed auditor 委任核数师；委任审计师
Wse*gO appointed trustee 委任的受托人
Znh uIA AG appointer 委任人
KEVy%AP=*h apportioned pro rata 按比例分摊
rd 35) apportionment 分配；分摊
F{H0
% Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
-< d MD_ apportionment formula 分摊方程式
W'2-3J apportionment of estate duty 遗产税的分摊
R:IS4AaS appraisal 估价；评估
| v %RjN appreciable growth 可观增长
l3 pW{p appreciable impact 显着影响
}b ]y
0" appreciable increase 可观增长
kJ< Xq
appreciation 增值；升值
f/[?5M[ appreciation against other currencies 相对其他货币升值
;AL @<,8 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
tCCi|*P
G appreciation tax 增值税
iB`WXU appropriation 拨款；拨用；拨付
Ye=7Y57Nr appropriation account 拨款帐目
hzPB~obC Appropriation Bill 拨款法案
u FYQ^ appropriation-in-aid system 补助拨款办法
#<i> <EG approved assets 核准资产
.McoW7|Y approved basket stock 认可一篮子证券
>/HU' approved budget 核准预算
p:Ld)U * approved charitable donation 认可慈善捐款
=|5bhwU] approved charitable institution 认可慈善机构
|3T|F3uEX
approved currency 核准货币；认可货币
<# x%A0 approved estimates 核准预算
uuK]<h* approved estimates of expenditure 核准开支预算
d>"$^${ approved overseas insurer 核准海外保险人
X @jYQ. approved overseas trust company 核准海外信托公司
K^qUlyv approved pooled investment fund 核准汇集投资基金
\PMKmJ X0O approved provident fund scheme 认可公积金计划
>
%cWTC approved provision 核准拨款
] Y:
W[p approved redeemable share 核准可赎回股份
% K7EF_% approved regional stock 认可地区性证券
v/ 00L R approved retirement scheme 认可退休金计划
y:[VRLo approved subordinated loan 核准附属贷款
bZ22O"F arbitrage 套戥；套汇；套利
E~@HC 5.M arbitrageur 套戥者；套汇者
F']%q 0 arbitrary amount 临时款项
6 k=Wt7C arrangement 措施；安排；协定
&Cpxo9- arrears 欠款
09; 'z arrears of pay 欠付薪酬
k$x
'v# arrears of revenue 逾期未收税款；逾期未收的帐项
{_X1&&>8/ articles of association 组织章程；组织细则；组织章程细则
[BR}4(7 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
}}bi#G:R+ ascertainment of profit 确定利润
^sn>p}Tg "Asia Clear" “亚洲结算系统”
NG W{Z~l Asia Commercial Bank Ltd. 亚洲商业银行有限公司
nIKT w Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
E4aCGg Asian Development Fund [ADF] 亚洲发展基金
!2M[ Asian dollar bond 亚洲美元债券
2c`=S5 Asian dollar market 亚洲美元市场
-5_xI)i Asian dollar rate 亚洲美元利率
I ;.E}k Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
u{nWjqrM*5 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
OO+#KyU asked price 沽盘；喊价；索价；卖方报价
nMdN$E assessable income 应评税入息
!#gE'(J;c assessable loss 应评税亏损
Qufv@.'AY assessable profit 应评税利润
lLFBop assessable value 应评税值
oUKbzr/C assessed profit 估定利润
IoHkcP[H assessed value 经评估价值
p6l@O3 assessment 评税；评定；估价；评税单
n*4X/ K assessment number 评税编号；估价编号
)MW}!U9G assessment of additional tax 补加税评税
}' 0Xz9/ l assessment of performance 业绩评估；实绩评价
}vA
nP]!A5 Assessor 评税主任
#|1QA3KzO asset price bubbles 资产价格泡沫
=y]b|"s~2 asset-backed securities 具资产保证的证券
R9-JjG2v assets accretion 资产增值
eh/OCzWH assets and liabilities 资产与负债
]S aH/$ assets betterment statement 资产递增表；资产改进表
k3.p@8@: assets lending 实物放款；有抵押贷款
T9<nD"=: assets of the company passing on the death 死者去世时转移的公司资产
Zy3&Zt assets pledged as security for liabilities 用作负债抵押的资产
Y[]+C8"O assets portfolio 资产投资组合
HV7(6VSJ+ assets price 资产价格
:#htOsP assets quality 资产质素
zjh9ZLu[ assets realization 资产变现
=&/a\z! assets refinancing arrangement 资产再集资安排
KXfW&d(Pk assets securitization 资产证券化
A.x} %v,E assets situated outside Hong Kong 在香港以外地方的资产
Y"rV[oe assets stripping 削减资产；拆卖资产
207oE O] assets value 资产值
%
j{pz assignee 承让人
@,`=~_J assignment 转让；转让书；转让契
{u6fa>R&$ assignment of interest 权益转让
`e=n( D assignment of letters patent and trade mark 专利证书及商标转让
.eXA.9 |jm assignment of property 物业转让；物业转让书
pyJOEL]1F assignment right 转让权
{^MAd C_ assignor 转让人
m$qC
8z] associate 有联系的人；有关连人士；相联者；合伙人；联系人
Hf!4 (\yN Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
"$ cT*}br associate member 附属会员
>Io7h#[u associated body corporate 相联法人团体
q0Lt[*q3R associated company 相联公司；联属公司
gH) B`
@ associated corporation 相联法团
nJH% pBc Association of Chartered Certified Accountants [ACCA] [United Kingdom]
oySM?ZE 公认会计师公会〔英国〕
CHP6H}#|g Association of Futures Exchange Brokers 香港期货经纪协会
kzpbs?<; Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
(w
B[ ]O$@ association of underwriters 承保人组织
pv SFp-:_ assumption of control 接管
Cfb-:e$0 assurance 担保；保险；转易；转易书
#e2 69FwN assurance of interest 权益的转易
svjFy/T(lL at 19XX price 按一九ＸＸ年价格计算
geSo#mV at a discount 按赔价计算；按贴水价格计算；打折扣
'X< u G
x at a premium 按溢价计算；按升水价格计算
e-=PT 1T` at call 通知付款；按通知
S*s9 ?
at constant market price 按固定市价计算
:E`l(sI7J} at constant price 按固定价格计算
5B/\vLHg4 at cost 按成本计算
rqJj!{<B at current market price 按当时市价计算；按现时市价计算
o?+e _n= at current price 按当时价格计算；按现时价格计算
$m
oa8 at factor cost 按要素成本计算；按生产要素成本计算
/loN Outw at money-of-the-day price 按付款当日价格计算
@Qozud\? at or better 按指定或较佳价位〔买卖指令〕
C,u.!g;lm at par 按面值计算；平价
C YKGf1;If at sight 见票即付
Y2&6x Th at the close 按收市盘
B*N 8:u at the opening 按开市盘
lf# six attestation 见证；见证条款
]+9:i!s at-the-money option 平价期权
U5
"v1 "Ec attorney 受权人；受托代表人
!Sh5o'D28 attornment 新拥有人承认书
0N_ Da N attributable profit 可归属利润
H/{3
i attributable share value 可归属股份价值
;0q6 bp(<H Auckland Stock Exchange 奥克兰证券交易所
{v
0(0 auction 拍卖
t }l<#X5 auctioneer 拍卖商
_lqAxWH audit 审计；核数
E #p6A5 Audit Commission 审计署
k"zHrn"$ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
U6PUt'Kk@ 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〕
WfZ#:G9 audit review 帐目审查
r'?&VS-Cj Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
(6'Hzl^ Kp audited account 审计帐目；经审计的帐目
9z}kkYk audited annual account 经审计的周年帐目
ABGL9;.8 audited balance sheet 经审计的资产负债表
6 dMpd4"\ auditor 核数师；核数主任；审计师
?GZs5CnS auditor's certificate 核数师证明书；审计师证明书
XWV ~6" auditor's report 核数师报告；审计师报告
i%w'Cs0y Aussie bond 澳元债券
`#F>?g$ 2 austerity budget 紧缩预算
0IuU4h5Fr Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
t-/^ O Australia All Ordinaries Index 澳洲所有普通股票指数
`0N/
/Q Australian Dollar [AUD] 澳元
<o}t-Bgg Australian Options Market 澳大利亚期权市场
`mVH94{+I Australian Securities Commission 澳洲证券事务监察委员会
q 9^r2OO Australian Society of Certified Practising Accountants 澳洲执业会计师公会
)DMbO"7 Australian Stock Exchange 澳大利亚证券交易所
><HXd+- sd Austrian Schilling [ATS] 奥地利先令
[ ]NAV authentication 认证；鉴证
yMxS'j1 authority to purchase 委托购买证；委购书
ww*F}}( authorization 认可；核准；授权；授权书
UPsh Y authorization by direction 指示授权
J u7AxTf~
authorization by instruction 指令授权
wqsnyP/m authorization by warrant 令状授权
7 m%|TwJN authorization of unit trust 单位信托的认可
:tMWy
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;F5%X\ t- authorized capital 法定资本
l8Ox]%F authorized clerk 出市员
3[$VW+YV authorized dealer 认可交易商
v{+*/NQ_ authorized financial institution 认可财务机构
+%^D) authorized fund 认可基金
[@)|j=:i: authorized fund house 获授权的基金公司；认可基金公司
bb nAmZ authorized institution 认可机构
3 D3K:K!FK authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
)xU70:X authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
G[<iVt$y authorized insurer 获授权保险人；获认可承保人
TG($l2 authorized investment 特准投资项目
DE tq]|80m authorized person 获授权人
TQ FD authorized representative 获授权代表
quR':=S5f authorized share capital 法定股本
f|EWu automated quotation system 自动报价系统
6K &V} Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
3e"G.0vJ 自动交易系统〔香港期货交易所有限公司〕
f7 L |Jc automatic adjustment mechanism 自动调整机制
Xc.~ 6nYp automatic adjustment system 自动调整系统
w t}a`hxu Automatic Clearing House 自动票据交换所
uA JC Q)@ automatic exchange rates accumulation system 自动化汇率累集系统
Q"\[ICu!, Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
,}<v: ! automatic teller machine [ATM] 自动柜员机
ITTC} autopay 自动转帐
HV>W f"1 available assets 可用资产
cCwT0O#d available fiscal reserve 现存财政储备
0&Qn7L available profit 可用利润
?tOzhrv Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
t C&Xm}: average 平均；平均数；海损
eL],\\q average basic salary 平均基本薪金
){/y -ixH average consumer expenditure 平均消费开支；一般消费开支
b'G4K NW average cost 平均成本
5s0H4 ?S average cost of land production 增辟土地平均成本
" C>KK s } average daily turnover 平均每日成交额
jjs-[g'} average daily wage rate 平均每日工资率
sUA)I%Q! average expenditure pattern 平均开支模式
tTY (I1 average growth rate 平均增长率
*l|CrUa average net fixed assets 固定资产平均净值
c=7L)w:I average of relatives 相对价格平均数
K[sfsWQ. average price 平均价格
OyVp 3O average propensity to consume 平均消费倾向；一般消费倾向
z19y > j average propensity to save 平均储蓄倾向；一般储蓄倾向
KzhldMJ^zq average rate 平均率
O,7P6 average revenue 平均收入；平均收益
E*[X\70 average stock 平均库存；平均存货
Yx,
average yearly rent 平均年租
.
a~J.0c o avoidance of double taxation 避免双重课税
" # JRw avoidance of tax 避税
