A:
+Pn+&o ;D A share Ａ股；甲类股份
MT|}[|_ abatement of tax 减税；减扣免税额
1 'Kn:I ABN AMRO Bank N.V. 荷兰银行
A <AZs~f above-the-line expenditure 线上项目支出；经常预算支出
,AWN *O S above-the-line receipt 线上项目收入；经常预算收入
Joe k4t&0< ABSA Asia Limited 南非联合亚洲有限公司
5H>[@_u+: absolute change 绝对数值变更
l*/I ; a$ absolute expenditure 实际开支
@@_f''f$ absolute guideline figure 绝对准则数字
{3!v<CY' absolute interest 绝对权益
H}X3nl\] absolute order of discharge 绝对破产解除令
{bl^O absolute profit margin 绝对利润幅度
rFdovfb
absolute value 实值；绝对值
R~;<}!Gtx absolutely vested interest 绝对既得权益
nKuf Ve absorbed cost 已吸收成本；已分摊成本
t E- s/ absorption 吸收；分摊；合并
n|3ENN absorption rate 吸收率；摊配率；分摊率
#(!> ACB Finance Limited 亚洲商业财务有限公司
lcyan acceptable form of reciprocity 合理的互惠条件
vMDV%E S1t acceptable rate 适当利率；适当汇率
<+ pwGKtD acceptance agreement 承兑协议
l *.#g acceptance for honour 参加承兑
gHA"O@HgDI acceptor 承兑人；接受人；受票人
"ifYy>d acceptor for honour 参加承兑人
@)|62Dv / accident insurance 意外保险
|%we@
E Accident Insurance Association of Hong Kong 香港意外保险公会
r#3(;N{= accident insurance scheme 意外保险计划
;#cb%e3 accident year basis 意外年度基准
ZB<goE g accommodation 通融；贷款
A2g +m accommodation bill 通融票据；空头票据
g!cTG-bh>J accommodation party 汇票代发人
TDk' account balance 帐户余额；帐户结余
iIA&\'|;i account book 帐簿
'$;S?6$eW account collected in advance 预收款项
5c! ~WckbJ account current book 往来帐簿
9SXFiZA(r account of after-acquired property 事后取得的财产报告
DNC2]kS< account of defaulter 拖欠帐目
pjWq I 6, account payable 应付帐款
{ Jwh .bJ account payee only [A/C payee only] 只可转帐；存入收款人帐户
(
{ 5LB4 account receivable 应收帐款
9 }jF]P*Q account receivable report 应收帐款报表
>2,x#RQs account statement 结单；帐单；会计财务报表
+|KnO
account title 帐户名称；会计科目
Ztr,v$ accountant's report 会计师报告
=gw 'M A Accountant's Report Rules 会计师报告规则
E9YR *P4$ accounting and auditing procedure 会计与审计程序；会计与核数程序
|fO Qm Accounting Arrangements 《会计安排》
, 0MDkXb accounting basis 会计基础
8|OsVIe% accounting by Official Receiver 破产管理署署长呈交的帐目
pMKnA. | Accounting Circular 《会计通告》
^ ,d!K2` accounting class 会计类别
w: #yu accounting date 记帐日期；会计结算日期
V*2uW2\} accounting for money 款项核算
:q<8:,rP Accounting Officer 会计主任
00[Uk'Q*5 accounting period 会计报告期；会计期
n0:'h}^ accounting policy 会计政策；会计方针
a2 SMNC] accounting practice 会计惯例
xJ:15eDC accounting principle 会计准则
>A;Mf*E accounting record 会计记录
CMI%jyiX accounting report 会计报告
JJPU! Accounting Services Branch [Treasury] 会计事务部〔库务署〕
~q5" ' Accounting Society of China 中国会计学会
c-(,%0G 0 accounting statement 会计报表
pPu E-EDk accounting system 会计制度；会计系统
cLEBcTx accounting transaction 会计事项；帐务交易
Oca_1dlx accounting treatment 会计处理
kG^DHEne accounting year 会计年度
/Q 8E1 2 accretion 增值；添加
?YOH9%_cs accrual 应计项目；应累算数目
Lo 5itW accrual basis 应计制；权责发生制
!-_0I:m accrual basis accounting 应计制会计；权责发生制会计
ba^B$$?B o accrue 应累算；应计
yIC8Rl accrued benefit 应累算利益
@7e h/|Y, accrued charges 应计费用
? suNA accrued cumulative preference share dividend 应累算的累积优先股股息
g[! t@K accrued expenses 应累算费用
# y%Q { accrued interest payable 应付利息；应计未付利息
%O#) =M~ accrued interest receivable 应收利息；应计未收利息
YI vJN accrued right 累算权益
oJA%t-&%R accruing profit 应累算的利润
PbvRh~n accumulated fiscal reserve 累积财政储备
iC10|0%{ accumulated profit 累积利润；滚存溢利
7Ps I'1v accumulated reserve 累积储备
4Z12Z@ A#7 accumulation of surplus income 累积收益盈余
M_ <O'Ii3 acquired assets 既得资产
me A=lg? acquisition 收购；购置；取得
ouL/tt_~ acquisition cost 购置成本
L }T:Y). acquisition expenses 购置费用
f 0A0uU8y acquisition of 100% interest 收购全部股权
mEyJ
o| acquisition of control 取得控制权
a{v1[i\ acquisition of fixed assets 购置固定资产
c=p`5sN) acquisition of shell “买壳”
a ; WRTV acquisition price 收购价
,u8)g; 8s act of God 天灾
G1=GzAd$5 acting partner 执事合伙人
$T. we+u active market 买卖活跃的市场；交投畅旺的市场；旺市
<csz4tL}P active partner 积极参与的合伙人
BU(:6 active trading 交投活跃
xb1 i{d actual circulation 实际流通
>~8;H x].d actual cost 实际成本
;[V_w/-u actual expenditure 实际开支；实际支出
_w0t+=& actual income 实际入息；实际收入；实际收益
^1^k< actual market 现货市场
:L*"OT7(6 actual price 现货价；实际价格
#Drs=7w actual profit 实际利润
,5$V;| actual quotation 实盘；实际价位；实际报价
{/#^v?, actual year basis 按实际年度计算
9JYrP6I!_ actuals 实货
#Mkwd5S|L actuarial investigation 精算调查
[ %7y !XD actuarial principle 精算原则
ZG:#r\a actuarial report 精算师报告
ACm9H9:Vd Actuarial Society of Hong Kong 香港精算学会
V3DXoRE-8i actuarial valuation 精算师估值
Ir'(GB actuary 精算师
D/uGL
t~D( ad referendum agreement 暂定协议；有待覆核的协定
v10p]=HmO ad valorem duty 从价税；按值征税
_H@Y%"ZHJ6 ad valorem duty system 从价税制
5N<f\W, ad valorem fee 从价费
78zj C6}` ad valorem tariff 从价关税
(hWr!(>C4] additional allowance 额外免税额
\n$s5i- additional amount for unexpired risk 未过期风险的额外款额
QWz5iM additional assessable profit 补加应评税利润
a$ H*C(wL additional assessment 补加评税
pESlBQ7{ I additional commitment 额外承担
=oQw?,eY
additional commitment vote 额外承担拨款
+y'V additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
^PA >t$ additional dependent parent allowance 供养父母额外免税额
x(pq!+~K additional provision 额外拨款
|U)m'W -(q additional stamp duty 附加印花税
G347&F) additional tax 补加税罚款；补加税款
d*Q:[RU f, Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
itCl CEOA adjudged bankrupt 被裁定破产
~'> R K adjudicated bankrupt 裁定破产人
E^B*:w3 adjudication fee 裁定费；评定印花税额手续费；评估契据费
H<T9$7Yr%r adjudication of bankruptcy 裁定破产；宣告破产
{C3AxK0 adjudication of insolvency 裁定无力偿还债务
q/w<>u adjusted actual 经调整的实数；调整后的实数
k]?M^jrm adjusted current assets 经调整的流动资产；调整后的流动资产
)NAC9:8! adjusted figure 经调整的数字；调整后的数额
GG%X1c8K adjusted liabilities 经调整的负债；调整后的负债
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4j4)2 adjusted loss 经调整的亏损；调整后的亏损
`2`Nu:r^ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
9 f$S4O5 adjusted profit 经调整的利润；调整后的利润
8fA9y Q 8 adjusted surplus 经调整的盈余额；调整后的盈余额
oE@{h$= adjusted value 经调整的价值；调整后的价值
f0H
5 )DJf adjustment 调整；修订；理算〔保险〕
;sJUTp5\h adjustment centre 调剂中心
7yp7`|,p adjustment lag 调整过程的时间差距；调整时差
WvSh i= adjustment mechanism 调整机制
> `L)E,=/ adjustment of loss 亏损调整
."b =dkx adjustment process 调整过程；调整程序
$Lg% CY adjustment range 调整幅度
%{ qJkjG administered exchange rate 受管制汇率
]+A>*0#" Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
.I\)1kjX administration expenses 行政费用
hDa I@_86 administration fee 手续费；行政费
*%< Ku&C administration in bankruptcy 破产管理
YF/@]6j
administration order 遗产管理令
{T|sU\| Q administrator 管理人；遗产管理人
ZfalB administrator of the estate 遗产管理人
U U!M/QJ admission of debt 债项承认书
vQf'lEFk admission of proof 接纳债权证明
FD>j\ advance 放贷款项；垫付款项；预支款项；预付款项
Zkl:^!* advance account 暂支帐目；预付款帐户
u=^0n2ez advance compensation 预付补偿金
ER,,K._?B advance from shareholder 股东垫款
+W|MAJtg advance pending reimbursement 预支以待日后付还
KY'"M g^! advanced economy 先进经济体系
xHEkmL`)4 advancement 预付；预付财产
Ch-56
advances warrant 垫款令
9Br 2}!Ny advancing 贷出
Cw;&{jY adverse balance 逆差
8qwc]f$.w adverse exchange 逆汇
DC S$d1 advertisement addressed to shareholders 在报章刊登的致股东通告
]}z ;!D> advice for collection 托收通知书
:(tSL{FO advice of drawing 提款通知书；汇票通知书
q) JG_Y.p advice of payment 付款通知
K^z-G=|N Advisory Committee [Securities and Futures Commission]
qT]Bl+h2 谘询委员会〔证券及期货事务监察委员会〕
iw1((&^)" Advisory Committee on Diversification 经济多元化谘询委员会
Yc;cf% c1 affidavit 誓章；遗产申报誓章
T{=.mW^ x affidavit of no receipt 述明无收款的誓章
tMGkm8y-A affiliate 联号；联营公司；附属公司
s ' %KKC affiliated company 附属公司；联号；联营公司
47I5Y5 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
mtDRF'>P: affordability 负担能力
e
iS~*@ African Development Bank [AfDB] 非洲开发银行
x" 21 Jh after-acquired property 事后取得的财产
~/?JRL= after-hours dealing 市后交易
|F5^mpU after-tax profit 税后盈利；税后利润；税后溢利
L8- agency agreement 代理协议
_nu
%`?Va agency expenses 代理机构的开支
N!6{c~^ agency fee 代理费
+js3o@Ku{\ Agency Law 《代理法》
bh=d'9B@&J agent 代理人；承销人
.UNh\R?r agent of company 公司代理人
t6
:;0 [j agent's fee 代理人费；经纪费
{m5tgVi& aggregate 总计；总数；总体数字
W"9iFj X aggregate amount 总款额；总额
N{n}]Js1D- aggregate assets and liabilities 总体资产与负债
6_/oVvd aggregate at constant price 按固定价格计算的总体数字
'>FJk`iI aggregate demand 总需求
H8 yc< aggregate gross position 总持仓量
KLBV(`MS aggregate limit 总限额
-,j J{Y~ aggregate of salaries tax 合计薪俸税
.XM3oIaW aggregate performance 总体表现；总体业绩
rN#ydw:9 aggregate supply 总体供应
_Df I78`( aggregate surplus 总盈余
5 v IuH+ 0 aggregate total 整体总额
1xK'T_[ aggregate value 总值；合计价值
0@a6r=`el aggregated basis 合计基准
\phG$4(7+ aggregated net chargeable income 合计应课税入息实额
ll;#4~iA aggregation 合并计算；合计；总和
&8t?OpB =h aggregation of incomes of husband and wife 夫妇入息合并计算
o:C:obiQbu aggregation of property 财产的总和
cn ,zUG!-h agio 差价；贴水
=DTn9}u 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》
gOw|s1`2, Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
~D@p k>I 《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》
)CS 7>Vx Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
AEkgm^t.{ 《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》
K8*QS_* Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
S8j;oJ2 d 《香港政府和大韩民国政府关于相互促进和保护投资协定》
u&l2s&i agreement for a settlement 授产协议
fX G+88:2 agreement for assignment 转让协议
M%4o0k]E,s agreement for sale 售卖协议；买卖协议
[;dWFG"f agreement for sale and purchase 买卖协议
{(G@YG? agreement for the payment of interest 支付利息协议
%o< &O(Y agreement for the repayment of money 还款协议
#FF5xe agreement of reinsurance 再保险协议
9Vk61x 6 Agricultural Bank of China 中国农业银行
R7T"fN air passenger departure tax 飞机乘客离境税
FVLXq0<Cj Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Z91gAy^z< airport tax 机场税
FM9b0qE alcohol duty 酒精税
W#'c6Hq2c alienation 让与；让渡；转让
7-Rn{"5 alimony 生活费；赡养费
RhyI\(Z2q All Ordinaries Index [AOI] 所有普通股指数
qcke8Q all risks 全险；综合险
q p|T,D% All Sales Record for Stock Market 《股票市场成交报告》
f
; |[ Allied Capital Resources Limited 新联财务有限公司
Y">tfLIL_ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
|w[}\#2 allocation letter 拨款信件
R@>R@V>c allocation of fund 分配款项；预留款项
[a;lYsOsJ allocation of profit 利润分配；溢利分配
)Y~q6D K allocation warrant 拨款令
y<PPO 6u7 allotment 分配；配股
d T/*O8 allotment notice 股份配售通知；配股通知
&nn!{S^ allotment of shares 股份分配
/6F 1=O(c> allowable 可获宽免；免税的
@FkNT~OZ allowable business loss 可扣除的营业亏损
If6wkY6sR allowable expenses 可扣税的支出
P>euUVMPz4 allowance 免税额；津贴；备抵；准备金
9In&vF7$ allowance for debts 债项的免税额
H_;Dq* allowance for depreciation by wear and tear 耗损折旧免税额
` 2|~Z
H allowance for funeral expenses 殡殓费的免税额
hX)r% v: allowance for inflation 为通货膨胀而预留的款项；通胀准备金
=pWpHbB. allowance for repairs and outgoings 修葺及支出方面的免税额
/0S G allowance to debtor 给债务人的津贴
3leg,q d alteration of capital 资本更改
H*|Bukgt/M alternate trustee 候补受托人
Pb} &c amalgamation 合并
`(;d+fof ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
A4';((OXy ambit of charges 征税范围；收费范围
V]H<:U E amended valuation 经修订的估值
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American Commodities Exchange 美国商品交易所
mUr@w*kq|p American Express Bank Limited 美国运通银行
I>/`W American Stock Exchange 美国证券交易所
3D\.S j% amortization 摊销
^'QcP5Fv amount due from banks 存放银行同业的款项
oD{V_/pdx amount due from banks abroad 存放海外银行同业的款项
A# 1aO amount due from holding companies 控股公司欠款
f]T1:N*t amount due from local banks 存放本港银行同业的款项
g/+M&k$ amount due to banks 银行同业的存款
l@1f L%f amount due to banks abroad 海外银行同业的存款
sLbz@5 4 amount due to holding companies 控股公司存款
toTAWT D amount due to local banks 本港银行同业的存款
/dOQ4VA\ amount due to outport banks 外埠银行同业的存款
=i%2/kdi0b amount for note issue 发行纸币的款额
PyYKeo= amount of bond 担保契据的款额
!::k\}DS amount of consideration 代价款额
pY = ?r{@ amount of contribution 供款数额
spO?5# amount of indebtedness 负债款额
o~P8=1t amount of principal of the loan 贷款本金额
b{s E#m%r amount of rates chargeable 应征差饷数额
1:YDN.* amount of share capital 股本额
s>~&: GUwR amount of sums assured 承保款额
9[T#uh!DC amount of variation 变动幅度
JPQ02&e amount of vote 拨款数额
Xki/5roCQ| amount payable 应付款额
(/"T=`3t amount receivable 应收款额
.[cT3l/ t Amsterdam Stock Exchange 阿姆斯特丹证券交易所
.U5+PQN analysis 分析
Zz?+,-$_*& ancillary risk 附属风险
}WI24|`zM annual account 周年帐目；周年帐目报表；年度决算；年结
86%weU/* annual accounting date 年结日期
n^&QOII@> annual allowance 每年免税额；年积金；年度津贴；年津
R~RY:[5?w annual balance 年度余额
*kyy''r annual disposable income 每年可动用收入
8" 8{Nf-" annual estimates 周年预算
xDADJ>u2K annual fee 年费
mSQ!<1PM annual general meeting 周年大会
p6=#LwL' annual growth rate 年增率；每年增长率
Arp4$h annual long-term supplement 长期个案每年补助金
@D"|Jq=6P annual pensionable emolument 可供计算退休金的年薪
[ 9(B;;R@ annual report 年报
L$jyeFB5 Annual Report on the Consumer Price Index 《消费物价指数年报》
;SC|VcbyH annual return 周年报表；周年申报表；每年报税表格
DvOg|XUU0 Annual Return Rules 《周年报表规则》
njUM> E,' annual review of consumer prices 每年消费物价回顾
{z F annual roll-forward basis 逐年延展方式
eA4*Be;9e annual salary 年薪
m(OBk;S~ annual statement 年度报表；年度决算表
k}T~N.0 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
jHz] annuitant 年金受益人
gP1$ #KgU annuity 年金
s vo^#V~h' annuity contract 年金合约
;prp6(c annuity on human life 人寿年金
`}Q;2 F antecedent debt 先前的债项
Mepl M$9 ante-dated cheque 倒填日期支票
8#Z$}?W anticipated expenditure 预期开支
RuRJ jcnY anticipated net profit 预期纯利
J .?p?-" anticipated revenue 预期收入
ae!_u
\$ anti-inflation measure 反通货膨胀措施
}f-rWe{gs> anti-inflationary stance 反通货膨胀立场
I L%&*B apparent deficit 表面赤字
W2^eE9 apparent financial solvency 表面偿债能力
aO<d`DTyJ apparent partner 表面合伙人
$^
>n@Q@&L application for personal assessment 个人入息课税申请书
V;:A& application of fund 资金应用
b/5~VY*T application to release as liquidator and to destruct the books of accounts and documents
tQl= 申请免除清盘人职务及毁灭帐簿与文件
q0c)pxD%` appointed actuary 委任精算师
i;dr(c/ft appointed auditor 委任核数师；委任审计师
X 4/r#<Da appointed trustee 委任的受托人
{?L}qV appointer 委任人
JK_$A;Q apportioned pro rata 按比例分摊
&P+cTN9) apportionment 分配；分摊
4P:vo $Cy Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Sr+1.77} apportionment formula 分摊方程式
=)I{KT:y apportionment of estate duty 遗产税的分摊
O/- OW: 03 appraisal 估价；评估
@K+u+}
R appreciable growth 可观增长
> XZq=q]E! appreciable impact 显着影响
5N|77AAxK appreciable increase 可观增长
]B7t9l appreciation 增值；升值
F
H%yyT appreciation against other currencies 相对其他货币升值
_%L3?PpF" appreciation of the exchange value of Hong Kong dollar 港元汇值上升
X@D 3 appreciation tax 增值税
E;|\?> appropriation 拨款；拨用；拨付
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appropriation account 拨款帐目
Sv>aZ Appropriation Bill 拨款法案
x )Th2es\ appropriation-in-aid system 补助拨款办法
@%fkW"y: approved assets 核准资产
<'vM+Lk approved basket stock 认可一篮子证券
\Fe5<G'v approved budget 核准预算
zO\"$8q* approved charitable donation 认可慈善捐款
X0P$r6 ; approved charitable institution 认可慈善机构
PCIC*!{ approved currency 核准货币；认可货币
LnyA 5T approved estimates 核准预算
m76]INq approved estimates of expenditure 核准开支预算
g,W#3b6>j approved overseas insurer 核准海外保险人
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5Mn3* approved overseas trust company 核准海外信托公司
d8r+UP@# approved pooled investment fund 核准汇集投资基金
\Q)~'P 3 approved provident fund scheme 认可公积金计划
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approved provision 核准拨款
< 1r.p<s approved redeemable share 核准可赎回股份
LaIif_fie^ approved regional stock 认可地区性证券
){ (cRB $ approved retirement scheme 认可退休金计划
Ud9 \;Qse approved subordinated loan 核准附属贷款
]E3g8?L arbitrage 套戥；套汇；套利
;kF p)*i arbitrageur 套戥者；套汇者
23fAc"@ B arbitrary amount 临时款项
9"aTF,'F/ arrangement 措施；安排；协定
G^OSXf5 arrears 欠款
=1JRu[&]8 arrears of pay 欠付薪酬
o . _^ arrears of revenue 逾期未收税款；逾期未收的帐项
(#,.;Y articles of association 组织章程；组织细则；组织章程细则
v|'N|k l Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
\G"/My i ascertainment of profit 确定利润
g ` {0I[ "Asia Clear" “亚洲结算系统”
x$p\ocA Asia Commercial Bank Ltd. 亚洲商业银行有限公司
J+4uUf/d! Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Q: LuRE!t Asian Development Fund [ADF] 亚洲发展基金
Umd!j , Asian dollar bond 亚洲美元债券
*w6 N & Asian dollar market 亚洲美元市场
PDsLJ|:yL Asian dollar rate 亚洲美元利率
N1-LM9S Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
"LWp/ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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%E asked price 沽盘；喊价；索价；卖方报价
[/k O > assessable income 应评税入息
3_>1j assessable loss 应评税亏损
Z`!pU" O9l assessable profit 应评税利润
y1saE assessable value 应评税值
OH(+]%B78 assessed profit 估定利润
(M=Br assessed value 经评估价值
uXC?fMWp. assessment 评税；评定；估价；评税单
JQCwI`%i assessment number 评税编号；估价编号
!K2[S
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| }Hl{} assessment of performance 业绩评估；实绩评价
]aR4U` Assessor 评税主任
Ij8tBT?jlL asset price bubbles 资产价格泡沫
e{O5y8, asset-backed securities 具资产保证的证券
:R y 24X assets accretion 资产增值
%qHT!aP assets and liabilities 资产与负债
GwV FD% assets betterment statement 资产递增表；资产改进表
@W,Y_8: assets lending 实物放款；有抵押贷款
IY:O? M assets of the company passing on the death 死者去世时转移的公司资产
;0 *^9 8K assets pledged as security for liabilities 用作负债抵押的资产
!RD,:\5V assets portfolio 资产投资组合
D^~g q`/) assets price 资产价格
R
pbl) assets quality 资产质素
oGqv,[$qN assets realization 资产变现
E6gEP0b assets refinancing arrangement 资产再集资安排
*LVM}| f assets securitization 资产证券化
"10VN*)J} assets situated outside Hong Kong 在香港以外地方的资产
1L|(:m+ assets stripping 削减资产；拆卖资产
? `KOW assets value 资产值
w;(gi assignee 承让人
{|%O)fr, assignment 转让；转让书；转让契
Dfo9jYPf assignment of interest 权益转让
D^{:UbN assignment of letters patent and trade mark 专利证书及商标转让
Z^l!y5s/H assignment of property 物业转让；物业转让书
ChGM7uu2 assignment right 转让权
$5IrM 7i assignor 转让人
QhUr aZ associate 有联系的人；有关连人士；相联者；合伙人；联系人
75HL Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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& 9H associate member 附属会员
SDwSlwf associated body corporate 相联法人团体
bij?q\ associated company 相联公司；联属公司
s*f.` A*) associated corporation 相联法团
12 a # ]E Association of Chartered Certified Accountants [ACCA] [United Kingdom]
( `u!/ 公认会计师公会〔英国〕
m5pVt 4 Association of Futures Exchange Brokers 香港期货经纪协会
w-$w Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
k
))*z FV association of underwriters 承保人组织
;`B35K assumption of control 接管
4:'] 'E assurance 担保；保险；转易；转易书
jh G7sS| assurance of interest 权益的转易
DE ws+y-* at 19XX price 按一九ＸＸ年价格计算
m =}X$QF`^ at a discount 按赔价计算；按贴水价格计算；打折扣
~'MWtDe:Z8 at a premium 按溢价计算；按升水价格计算
uH[0kh at call 通知付款；按通知
OpLSjr at constant market price 按固定市价计算
N 3c*S"1 at constant price 按固定价格计算
}hYE6~pr at cost 按成本计算
G,-OH-M! at current market price 按当时市价计算；按现时市价计算
j%;)CV
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F21[r!3 at factor cost 按要素成本计算；按生产要素成本计算
];;w/$zke at money-of-the-day price 按付款当日价格计算
`1 @ [uWl at or better 按指定或较佳价位〔买卖指令〕
W<VHv"?V at par 按面值计算；平价
&*aU2{,s,; at sight 见票即付
T6$<o\g' at the close 按收市盘
cloI 6%5r at the opening 按开市盘
~PnpYd<2 attestation 见证；见证条款
Yk Pt*?,P/ at-the-money option 平价期权
dO,05?q| attorney 受权人；受托代表人
63S1ed [ attornment 新拥有人承认书
RH Vv}N0 attributable profit 可归属利润
'.yWL attributable share value 可归属股份价值
6sl<Z=E# Auckland Stock Exchange 奥克兰证券交易所
VWy:U#;+8 auction 拍卖
lg >AWTW[ auctioneer 拍卖商
dA/o 4co audit 审计；核数
|vz;bJG Audit Commission 审计署
zDyeAxh4 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
(dF;Gcw+ 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〕
;;!{m(;LS} audit review 帐目审查
:, [ !8QP Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
#ya|{K audited account 审计帐目；经审计的帐目
3SDWR@x& audited annual account 经审计的周年帐目
r5!M;hU1j audited balance sheet 经审计的资产负债表
rVy\,#| auditor 核数师；核数主任；审计师
*hs <Ez.cC auditor's certificate 核数师证明书；审计师证明书
p0y?GNQ auditor's report 核数师报告；审计师报告
m 1i+{(( Aussie bond 澳元债券
yQ{_\t 1Wd austerity budget 紧缩预算
[9om"' Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
2 bnIT>( Australia All Ordinaries Index 澳洲所有普通股票指数
X#,[2&17Fh Australian Dollar [AUD] 澳元
7 afA'.= Australian Options Market 澳大利亚期权市场
-Y?(Zz_w Australian Securities Commission 澳洲证券事务监察委员会
KHz838C] Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Wmxw! Australian Stock Exchange 澳大利亚证券交易所
$S8bp3) Austrian Schilling [ATS] 奥地利先令
OIty
]c authentication 认证；鉴证
L"7`
\4 authority to purchase 委托购买证；委购书
a=.db&;vY authorization 认可；核准；授权；授权书
8M+F!1-# authorization by direction 指示授权
y~c[sW authorization by instruction 指令授权
ptyDv authorization by warrant 令状授权
H)T# R? authorization of unit trust 单位信托的认可
S\g7wXH authorized agent 指定代理人
MVP)rugU authorized capital 法定资本
X]MM7hMuR authorized clerk 出市员
`OReSg
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RK:sQWG authorized financial institution 认可财务机构
8sF0]J [g{ authorized fund 认可基金
e=;@L3f authorized fund house 获授权的基金公司；认可基金公司
UN?T}p-
oF authorized institution 认可机构
C%?D E@k authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
{_ho!OS> authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
GnrW {o authorized insurer 获授权保险人；获认可承保人
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i6 authorized investment 特准投资项目
W#7-%o T authorized person 获授权人
; :\,x authorized representative 获授权代表
3KFrVhB= authorized share capital 法定股本
*Gh8nQbh automated quotation system 自动报价系统
ajW$d! Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
bA^: p3 自动交易系统〔香港期货交易所有限公司〕
[-Tt11 automatic adjustment mechanism 自动调整机制
%802H%+ automatic adjustment system 自动调整系统
YZ:'8< Automatic Clearing House 自动票据交换所
|DPpp/ automatic exchange rates accumulation system 自动化汇率累集系统
_& Uo|T Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
M(WOx Z8 automatic teller machine [ATM] 自动柜员机
I cA\3j autopay 自动转帐
9g5{ 3N3 available assets 可用资产
%%,hR' +| available fiscal reserve 现存财政储备
'`~(Fkj available profit 可用利润
` {D i* Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
N T9- j#V average 平均；平均数；海损
!na0 Y average basic salary 平均基本薪金
hOL y*% average consumer expenditure 平均消费开支；一般消费开支
GlgOR y=> average cost 平均成本
+JAfHQm- average cost of land production 增辟土地平均成本
VBsFT2XiL average daily turnover 平均每日成交额
iLd"tn' average daily wage rate 平均每日工资率
`MYK XBM average expenditure pattern 平均开支模式
`Y({#U average growth rate 平均增长率
9 c5G 6n0 average net fixed assets 固定资产平均净值
ah"MzU ) average of relatives 相对价格平均数
M3;v3
}z<- average price 平均价格
? ]:EmP average propensity to consume 平均消费倾向；一般消费倾向
g yH7 ((#i average propensity to save 平均储蓄倾向；一般储蓄倾向
sEJ;t0.LX average rate 平均率
-anFt+f- average revenue 平均收入；平均收益
vl{_M*w
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m57tO X average yearly rent 平均年租
S}p&\w H avoidance of double taxation 避免双重课税
yZ~ eLWz avoidance of tax 避税
