A:
: 6*FnKD A share Ａ股；甲类股份
u, R;=DNl abatement of tax 减税；减扣免税额
=V@5W[bV ABN AMRO Bank N.V. 荷兰银行
~ j`; $o above-the-line expenditure 线上项目支出；经常预算支出
A # y,B above-the-line receipt 线上项目收入；经常预算收入
;L gxL
Qy; ABSA Asia Limited 南非联合亚洲有限公司
[Ie;Jd>gG absolute change 绝对数值变更
}op 0`-Xb absolute expenditure 实际开支
}?
W[D absolute guideline figure 绝对准则数字
8a^E{x@HT absolute interest 绝对权益
5Cp6$V|/kv absolute order of discharge 绝对破产解除令
$dp;$X3 absolute profit margin 绝对利润幅度
k yFq absolute value 实值；绝对值
Q3$AL@". absolutely vested interest 绝对既得权益
cBO.96ZHE absorbed cost 已吸收成本；已分摊成本
&pCNOHi| absorption 吸收；分摊；合并
6tPgFa#N absorption rate 吸收率；摊配率；分摊率
XPhC*r ACB Finance Limited 亚洲商业财务有限公司
Y|NANjEAfm acceptable form of reciprocity 合理的互惠条件
s
9Y'MQo* acceptable rate 适当利率；适当汇率
/2!Wy6 p acceptance agreement 承兑协议
o-))R| ~z acceptance for honour 参加承兑
8 pQx6QE acceptor 承兑人；接受人；受票人
OUd&fUmH acceptor for honour 参加承兑人
QD6in>+B@ accident insurance 意外保险
f+/A D Accident Insurance Association of Hong Kong 香港意外保险公会
|M j2lZS accident insurance scheme 意外保险计划
R3;,EL{H& accident year basis 意外年度基准
FG^ Jh5 accommodation 通融；贷款
fR& ;E accommodation bill 通融票据；空头票据
6 ,707h accommodation party 汇票代发人
'9+JaB account balance 帐户余额；帐户结余
` n *e8T account book 帐簿
V5MLzW\8 account collected in advance 预收款项
%q~YJ*\ account current book 往来帐簿
Eu4-=2!4 account of after-acquired property 事后取得的财产报告
=peodj^ account of defaulter 拖欠帐目
fr\"MP account payable 应付帐款
^4WNP account payee only [A/C payee only] 只可转帐；存入收款人帐户
{!lC$ SlJ account receivable 应收帐款
w$X"E*~>8 account receivable report 应收帐款报表
DcO$&)Eb account statement 结单；帐单；会计财务报表
Y -Zw' account title 帐户名称；会计科目
L*Gk1' accountant's report 会计师报告
wN|;_~h2 Accountant's Report Rules 会计师报告规则
XA & Vtgu accounting and auditing procedure 会计与审计程序；会计与核数程序
oV)#s! Accounting Arrangements 《会计安排》
R d?8LLz accounting basis 会计基础
, : I:F accounting by Official Receiver 破产管理署署长呈交的帐目
zPonG
d1 Accounting Circular 《会计通告》
LRJY63A accounting class 会计类别
Md4hd#z accounting date 记帐日期；会计结算日期
HinPO accounting for money 款项核算
o_.f7|U ! Accounting Officer 会计主任
Z#O )0ou accounting period 会计报告期；会计期
ps DY}y\" accounting policy 会计政策；会计方针
b"lzR[X,e accounting practice 会计惯例
WR a4g
accounting principle 会计准则
T\(w} accounting record 会计记录
H%L oI)w accounting report 会计报告
Ej\M e Accounting Services Branch [Treasury] 会计事务部〔库务署〕
k$kOp *X Accounting Society of China 中国会计学会
;.O#|Z[ accounting statement 会计报表
xnuu#@f accounting system 会计制度；会计系统
e
ej: accounting transaction 会计事项；帐务交易
B<99-7x3 accounting treatment 会计处理
kq{PM-]l accounting year 会计年度
")'9:c accretion 增值；添加
M+7&kt 0; accrual 应计项目；应累算数目
A5UZ UU^ accrual basis 应计制；权责发生制
Xjy5 Yj accrual basis accounting 应计制会计；权责发生制会计
U?bQBHIC accrue 应累算；应计
PQ u_]cXI accrued benefit 应累算利益
eS qKXmH[m accrued charges 应计费用
+b =X~>vZ accrued cumulative preference share dividend 应累算的累积优先股股息
3Kx&+ accrued expenses 应累算费用
=bx;TV accrued interest payable 应付利息；应计未付利息
tJ"8"T#6Vr accrued interest receivable 应收利息；应计未收利息
6a w1 accrued right 累算权益
9 BZyCz accruing profit 应累算的利润
FO"sE` accumulated fiscal reserve 累积财政储备
+N| }6e accumulated profit 累积利润；滚存溢利
&V`~ z
e accumulated reserve 累积储备
I@$ cw3 accumulation of surplus income 累积收益盈余
'7oWN,- acquired assets 既得资产
u8w4e!rKo6 acquisition 收购；购置；取得
$s2Y,0 >I6 acquisition cost 购置成本
MO_-7,.y acquisition expenses 购置费用
W> +/N4 acquisition of 100% interest 收购全部股权
^^9O9] acquisition of control 取得控制权
!-cO 0c ! acquisition of fixed assets 购置固定资产
,ln=kj acquisition of shell “买壳”
D OsQVdH acquisition price 收购价
T{A_]2
G act of God 天灾
tdCD!rV`{ acting partner 执事合伙人
TFQ X} kr] active market 买卖活跃的市场；交投畅旺的市场；旺市
b1*5#2rs. active partner 积极参与的合伙人
C[-M
~yIL active trading 交投活跃
"^Ax}Jr actual circulation 实际流通
ajy +%sXf= actual cost 实际成本
T3_3k. ,| actual expenditure 实际开支；实际支出
sp-){k actual income 实际入息；实际收入；实际收益
ujLz<5gKuO actual market 现货市场
7f$ hg8 actual price 现货价；实际价格
8wi2&j _ actual profit 实际利润
hxB`
hu- actual quotation 实盘；实际价位；实际报价
0b)q,]l] actual year basis 按实际年度计算
{o."T/?d' actuals 实货
iI]E%H} actuarial investigation 精算调查
I+!?~]AUuq actuarial principle 精算原则
@ VzD> ?) actuarial report 精算师报告
N!{wa PbPi Actuarial Society of Hong Kong 香港精算学会
,\DSi&T actuarial valuation 精算师估值
< Z>p1S actuary 精算师
nNEIwlj; ad referendum agreement 暂定协议；有待覆核的协定
Fk-}2_=v i ad valorem duty 从价税；按值征税
'm4v)w<y# ad valorem duty system 从价税制
JZUf-0q ad valorem fee 从价费
l0v]+>1i: ad valorem tariff 从价关税
38gHM9T
xh additional allowance 额外免税额
* NB:"1x additional amount for unexpired risk 未过期风险的额外款额
ru#CywK{{; additional assessable profit 补加应评税利润
7 { n>0@_ additional assessment 补加评税
X!AD]sK additional commitment 额外承担
GyVRe]<>B additional commitment vote 额外承担拨款
>Oz~j>jL additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
>jBa additional dependent parent allowance 供养父母额外免税额
M>yt\qbkA additional provision 额外拨款
Qy!;RaA3T additional stamp duty 附加印花税
Ih;I&D+e; additional tax 补加税罚款；补加税款
ru 5T0w";V Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
] 'B4O1 adjudged bankrupt 被裁定破产
L'@@ewA adjudicated bankrupt 裁定破产人
C-TATH%f^ adjudication fee 裁定费；评定印花税额手续费；评估契据费
K:JM* 4W adjudication of bankruptcy 裁定破产；宣告破产
4g "_E adjudication of insolvency 裁定无力偿还债务
h{Zd, 9H adjusted actual 经调整的实数；调整后的实数
gK6_vS4K) adjusted current assets 经调整的流动资产；调整后的流动资产
m%p ;>:"R adjusted figure 经调整的数字；调整后的数额
U9/>}Ni%3G adjusted liabilities 经调整的负债；调整后的负债
<y! (X"n` adjusted loss 经调整的亏损；调整后的亏损
.szc -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
skeXsls adjusted profit 经调整的利润；调整后的利润
H!81Pq~ adjusted surplus 经调整的盈余额；调整后的盈余额
V 49[ XX adjusted value 经调整的价值；调整后的价值
c+bOp
05o- adjustment 调整；修订；理算〔保险〕
6a%dq "5 + adjustment centre 调剂中心
?j:g. a+U adjustment lag 调整过程的时间差距；调整时差
+vSp+X1E adjustment mechanism 调整机制
9EU0R
H adjustment of loss 亏损调整
s6YnNJ,SK adjustment process 调整过程；调整程序
ukAE7O(W& adjustment range 调整幅度
:W6R]y administered exchange rate 受管制汇率
7xlarns Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
v6#i>n~x, administration expenses 行政费用
qJyGr ? administration fee 手续费；行政费
}T DoQ]P administration in bankruptcy 破产管理
C}D\^(nLu. administration order 遗产管理令
VmbfwHRWb administrator 管理人；遗产管理人
b;~?a#Z} administrator of the estate 遗产管理人
+p\+ 15 admission of debt 债项承认书
#$ ?!P1 admission of proof 接纳债权证明
@krh <T6| advance 放贷款项；垫付款项；预支款项；预付款项
U'Mxf'q advance account 暂支帐目；预付款帐户
=* \(Y (0 advance compensation 预付补偿金
xfFsW^w advance from shareholder 股东垫款
z"PU`v advance pending reimbursement 预支以待日后付还
Vgg' 5o&. advanced economy 先进经济体系
C
U 8s* advancement 预付；预付财产
: 6| nXL
advances warrant 垫款令
[a2Q ^a b advancing 贷出
i9O;D* adverse balance 逆差
7FYq6wi adverse exchange 逆汇
vk K8D#K advertisement addressed to shareholders 在报章刊登的致股东通告
c) q'" r advice for collection 托收通知书
' #ow 9w+^ advice of drawing 提款通知书；汇票通知书
-n#fj;.2_ advice of payment 付款通知
P6 ~& ,a Advisory Committee [Securities and Futures Commission]
5W4Tp% Lda 谘询委员会〔证券及期货事务监察委员会〕
)"sJaHx< Advisory Committee on Diversification 经济多元化谘询委员会
G>?'b affidavit 誓章；遗产申报誓章
6jpfo'uB$ affidavit of no receipt 述明无收款的誓章
i[r>^U8O affiliate 联号；联营公司；附属公司
B HrN Dpv affiliated company 附属公司；联号；联营公司
kWm[Lt affirmation [estate duty] 非宗教式宣誓〔遗产税〕
|-zefzD| affordability 负担能力
~ ]S%b3> African Development Bank [AfDB] 非洲开发银行
rIRkXO) after-acquired property 事后取得的财产
s^lm
81; after-hours dealing 市后交易
^a # after-tax profit 税后盈利；税后利润；税后溢利
C%T$l8$ agency agreement 代理协议
CeD(!1V G agency expenses 代理机构的开支
v;$cx*? agency fee 代理费
& Do|Hw Agency Law 《代理法》
# }8 x
agent 代理人；承销人
!`S61~gE agent of company 公司代理人
KpF/g[m agent's fee 代理人费；经纪费
e00s*LdC aggregate 总计；总数；总体数字
-_p@I+B aggregate amount 总款额；总额
= t!$72g\ aggregate assets and liabilities 总体资产与负债
+T*]!9%<`: aggregate at constant price 按固定价格计算的总体数字
^Sj* aggregate demand 总需求
7Pp~)Kq= aggregate gross position 总持仓量
b[;Zl< aggregate limit 总限额
me `|i- aggregate of salaries tax 合计薪俸税
%}ASll0uq aggregate performance 总体表现；总体业绩
NxzRVsNF aggregate supply 总体供应
$QC^hC aggregate surplus 总盈余
/vrjg)fer aggregate total 整体总额
ki<4G aggregate value 总值；合计价值
} :9UI aggregated basis 合计基准
yT pv KCC aggregated net chargeable income 合计应课税入息实额
m14OPZ<3?- aggregation 合并计算；合计；总和
%5-
aggregation of incomes of husband and wife 夫妇入息合并计算
M?G4k] aggregation of property 财产的总和
-xMM}r
y agio 差价；贴水
@mRd a %qR 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》
NU |vtD Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
[D= KI&@&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》
N3SB-E+ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
F 2W Mts 《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》
i8 fUzg ) Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
-5.~POO 《香港政府和大韩民国政府关于相互促进和保护投资协定》
w pS $ - agreement for a settlement 授产协议
Ou,Eu05jt' agreement for assignment 转让协议
& 8'QD~ agreement for sale 售卖协议；买卖协议
aX,ux9# agreement for sale and purchase 买卖协议
^,,lo <d_L agreement for the payment of interest 支付利息协议
_ H$^m#h agreement for the repayment of money 还款协议
P%_PG%O2p agreement of reinsurance 再保险协议
yaW HGre Agricultural Bank of China 中国农业银行
e,I{+ ^P air passenger departure tax 飞机乘客离境税
>X0c:p Pu Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
j` LvS airport tax 机场税
V(6GM+ alcohol duty 酒精税
u .R alienation 让与；让渡；转让
_^Yav.A= alimony 生活费；赡养费
y -
Ge"mY All Ordinaries Index [AOI] 所有普通股指数
; +%| !~ all risks 全险；综合险
O$$$1VHYo All Sales Record for Stock Market 《股票市场成交报告》
yE>f.|( Allied Capital Resources Limited 新联财务有限公司
$,DX^I%! all-items index [Consumer Price Index] 总指数〔消费物价指数〕
0{zA6Xu allocation letter 拨款信件
+E8}5pDt allocation of fund 分配款项；预留款项
e_z"<yq allocation of profit 利润分配；溢利分配
ns;nle|m allocation warrant 拨款令
IP-}J$$1 allotment 分配；配股
0\a;}
S'g# allotment notice 股份配售通知；配股通知
=[x
@BzH allotment of shares 股份分配
lgei<\6~n5 allowable 可获宽免；免税的
g4CdzN~ allowable business loss 可扣除的营业亏损
= }6 l.9 allowable expenses 可扣税的支出
s\dhQZ w3 allowance 免税额；津贴；备抵；准备金
$bo 5:c allowance for debts 债项的免税额
/Q*cyLv allowance for depreciation by wear and tear 耗损折旧免税额
m~ U2 L allowance for funeral expenses 殡殓费的免税额
eHQ3K#M# allowance for inflation 为通货膨胀而预留的款项；通胀准备金
D`f i\A allowance for repairs and outgoings 修葺及支出方面的免税额
WlfS|/\%V^ allowance to debtor 给债务人的津贴
w$)E#|i alteration of capital 资本更改
6z>Zm1 h alternate trustee 候补受托人
?~fuMy B amalgamation 合并
hY^-kdQ>M ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
xK;WJm" ambit of charges 征税范围；收费范围
elw}(l<F amended valuation 经修订的估值
=sa bJsgL American Commodities Exchange 美国商品交易所
dt=5 Pnf[y American Express Bank Limited 美国运通银行
mbCY\vEl American Stock Exchange 美国证券交易所
2%oo.?!R amortization 摊销
'@
C\ ,E amount due from banks 存放银行同业的款项
pGh A amount due from banks abroad 存放海外银行同业的款项
q)E
J?- amount due from holding companies 控股公司欠款
RiNKUk{- amount due from local banks 存放本港银行同业的款项
`Z! NOC amount due to banks 银行同业的存款
J^]Y`Q` amount due to banks abroad 海外银行同业的存款
FdVWj
5 $a amount due to holding companies 控股公司存款
+5C*i@v amount due to local banks 本港银行同业的存款
r -SQk>Y} amount due to outport banks 外埠银行同业的存款
'@Q
aeFm amount for note issue 发行纸币的款额
2O~I.(9( amount of bond 担保契据的款额
XkJzt amount of consideration 代价款额
Ls~F4ar$/ amount of contribution 供款数额
EPMdR66 amount of indebtedness 负债款额
*[?DnF+ amount of principal of the loan 贷款本金额
n^m6m%J) amount of rates chargeable 应征差饷数额
Vg^@6z U amount of share capital 股本额
+""8aA amount of sums assured 承保款额
DU.nXwl] amount of variation 变动幅度
P0N%77p>" amount of vote 拨款数额
3cztMi amount payable 应付款额
%}%vey amount receivable 应收款额
d,0Yi
u.p Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Mb#-I
GZ analysis 分析
l<l6Ey( ancillary risk 附属风险
T-L; iH~0 annual account 周年帐目；周年帐目报表；年度决算；年结
"0yO~;a annual accounting date 年结日期
kb>/R/,9 annual allowance 每年免税额；年积金；年度津贴；年津
beM}({:` annual balance 年度余额
]\Tcy [5 annual disposable income 每年可动用收入
!b+/zXp3I annual estimates 周年预算
L8zY?v(bG annual fee 年费
? MhY;z`= annual general meeting 周年大会
&v# * annual growth rate 年增率；每年增长率
#[a +m annual long-term supplement 长期个案每年补助金
1*!`G5c,} annual pensionable emolument 可供计算退休金的年薪
{Noa4i annual report 年报
ua -cX3 E Annual Report on the Consumer Price Index 《消费物价指数年报》
WV'FW)% annual return 周年报表；周年申报表；每年报税表格
G()- NJ{ Annual Return Rules 《周年报表规则》
Vgh_F8G!V annual review of consumer prices 每年消费物价回顾
RW@sh 9 annual roll-forward basis 逐年延展方式
k 8Swra?j annual salary 年薪
,Uh7Q-vd annual statement 年度报表；年度决算表
/o19/Pvwm 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
kN)m"}gX annuitant 年金受益人
= os%22* annuity 年金
UEvRK?mm= annuity contract 年金合约
J}-,!3qxW annuity on human life 人寿年金
!a[1rQH antecedent debt 先前的债项
Yy"05V. ante-dated cheque 倒填日期支票
^|(w )Sy anticipated expenditure 预期开支
liUrw7, anticipated net profit 预期纯利
?r,lgaw anticipated revenue 预期收入
u}7#3JfLn anti-inflation measure 反通货膨胀措施
)D: I@`* anti-inflationary stance 反通货膨胀立场
N}*|*!6hI apparent deficit 表面赤字
K]
^kUN_ apparent financial solvency 表面偿债能力
M)U 32gI: apparent partner 表面合伙人
x@I(G " application for personal assessment 个人入息课税申请书
U&D"f M8 application of fund 资金应用
)&j4F) application to release as liquidator and to destruct the books of accounts and documents
}cL9`a9j 申请免除清盘人职务及毁灭帐簿与文件
L##lXUl appointed actuary 委任精算师
U[a;e OLx appointed auditor 委任核数师；委任审计师
GCUzKf& appointed trustee 委任的受托人
T`;>Kq:s appointer 委任人
JWa9[Dj apportioned pro rata 按比例分摊
@Ee'nP apportionment 分配；分摊
tfr*/+F Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
<Cvlz^K[ apportionment formula 分摊方程式
H-9% /e apportionment of estate duty 遗产税的分摊
I]]3 =?Y appraisal 估价；评估
tBp146 ` appreciable growth 可观增长
GB(o)I#h appreciable impact 显着影响
A(mU,^ appreciable increase 可观增长
"(hhb>V1Wl appreciation 增值；升值
wn L\.%Y^ appreciation against other currencies 相对其他货币升值
0wLu*K5$4E appreciation of the exchange value of Hong Kong dollar 港元汇值上升
d (F b_ appreciation tax 增值税
D! 1oYr appropriation 拨款；拨用；拨付
E0<9NF Qr7 appropriation account 拨款帐目
}' mBqn Appropriation Bill 拨款法案
A3p@hQl appropriation-in-aid system 补助拨款办法
-$E_L :M approved assets 核准资产
l)glT]G3+ approved basket stock 认可一篮子证券
t]~L o3 approved budget 核准预算
0@yHT-Dy approved charitable donation 认可慈善捐款
(>x4X@b approved charitable institution 认可慈善机构
=8r%zLDw approved currency 核准货币；认可货币
gsn3]^X approved estimates 核准预算
:t6 w+h
approved estimates of expenditure 核准开支预算
5' /Ney9N approved overseas insurer 核准海外保险人
Zu\(XN?62 approved overseas trust company 核准海外信托公司
X=Q)R 1~6v approved pooled investment fund 核准汇集投资基金
:!M/9D*}0 approved provident fund scheme 认可公积金计划
#ra~Yb-F approved provision 核准拨款
2<Tbd"x? approved redeemable share 核准可赎回股份
coHzbD~#H approved regional stock 认可地区性证券
)v-s de\ approved retirement scheme 认可退休金计划
8I)66 approved subordinated loan 核准附属贷款
I_('Mr) arbitrage 套戥；套汇；套利
1 f ]04TI arbitrageur 套戥者；套汇者
yVvO! arbitrary amount 临时款项
[a;U'v* arrangement 措施；安排；协定
J~6+z BF arrears 欠款
OAMsqeWYA arrears of pay 欠付薪酬
W>Eee? arrears of revenue 逾期未收税款；逾期未收的帐项
8F(lW)A n articles of association 组织章程；组织细则；组织章程细则
,BCtNt( Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
bsw0+UY=9 ascertainment of profit 确定利润
oZxC.;xJ "Asia Clear" “亚洲结算系统”
'ao<gTUbu Asia Commercial Bank Ltd. 亚洲商业银行有限公司
(PjC]`FK Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
LMf_wsp Asian Development Fund [ADF] 亚洲发展基金
}1P>^I"[Y Asian dollar bond 亚洲美元债券
|*W`}i Asian dollar market 亚洲美元市场
JzJS?ZF Asian dollar rate 亚洲美元利率
a$p?r3y Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
wK+%[i&, Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
b-8{bP]n asked price 沽盘；喊价；索价；卖方报价
.7Zb,r assessable income 应评税入息
%e2,p&0G assessable loss 应评税亏损
r#^/qs (~ assessable profit 应评税利润
P#(BdKjM assessable value 应评税值
~ztsR;iL assessed profit 估定利润
n 0_q-8r assessed value 经评估价值
R _WP r[P assessment 评税；评定；估价；评税单
C fKv C assessment number 评税编号；估价编号
*Ppb; assessment of additional tax 补加税评税
eXY*l>B assessment of performance 业绩评估；实绩评价
FUic7> Assessor 评税主任
=T'N6x5@ asset price bubbles 资产价格泡沫
NGIbUH1[ asset-backed securities 具资产保证的证券
=X[]0.I% assets accretion 资产增值
j:# wt70 assets and liabilities 资产与负债
`9BZ))Pg assets betterment statement 资产递增表；资产改进表
V 9*Z assets lending 实物放款；有抵押贷款
;*^2,_ assets of the company passing on the death 死者去世时转移的公司资产
+G';no\h assets pledged as security for liabilities 用作负债抵押的资产
`iYiAc assets portfolio 资产投资组合
{.=089`{ assets price 资产价格
#~l(t_m{ assets quality 资产质素
~Ts^z(v~D2 assets realization 资产变现
vt@5Hb) assets refinancing arrangement 资产再集资安排
n $RhD93 assets securitization 资产证券化
qjQR0M C assets situated outside Hong Kong 在香港以外地方的资产
1zwk0={x-% assets stripping 削减资产；拆卖资产
+eSNwR= assets value 资产值
% UDz4?zx assignee 承让人
I8;xuutc assignment 转让；转让书；转让契
QOA7#H-m9 assignment of interest 权益转让
36mp+}R# assignment of letters patent and trade mark 专利证书及商标转让
J jRz<T; assignment of property 物业转让；物业转让书
f%fD>a assignment right 转让权
`yYo Vu* assignor 转让人
U.]5UP:a associate 有联系的人；有关连人士；相联者；合伙人；联系人
JDcc`&`M Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
e 4- associate member 附属会员
# 9-qF9M associated body corporate 相联法人团体
u ~WBu | associated company 相联公司；联属公司
n pC:SrI% associated corporation 相联法团
"mlVs/nsyG Association of Chartered Certified Accountants [ACCA] [United Kingdom]
E9e|+$ 公认会计师公会〔英国〕
iV#sMJN9 Association of Futures Exchange Brokers 香港期货经纪协会
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) Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
7kX;|NA1 association of underwriters 承保人组织
UnSi= uj assumption of control 接管
q`1"]gy. assurance 担保；保险；转易；转易书
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P}P assurance of interest 权益的转易
to-DXT. at 19XX price 按一九ＸＸ年价格计算
lrq u%:q at a discount 按赔价计算；按贴水价格计算；打折扣
hKVj\88 at a premium 按溢价计算；按升水价格计算
O@* ^2, 6 at call 通知付款；按通知
oasp/Y.p at constant market price 按固定市价计算
|>_e& }Y%L at constant price 按固定价格计算
oYOR%'0*m+ at cost 按成本计算
T1,Nb>gBq^ at current market price 按当时市价计算；按现时市价计算
m)"gj**|y at current price 按当时价格计算；按现时价格计算
>&pB&'A a at factor cost 按要素成本计算；按生产要素成本计算
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V/Cd9 at money-of-the-day price 按付款当日价格计算
SU>2MT^ at or better 按指定或较佳价位〔买卖指令〕
/4Ud6g scf at par 按面值计算；平价
(Q S4<J" at sight 见票即付
8t)5b.PS at the close 按收市盘
.V~z6 at the opening 按开市盘
jSi\ /( E attestation 见证；见证条款
=.T 50~+M at-the-money option 平价期权
UnTnc6Bo7W attorney 受权人；受托代表人
@ sLb=vb attornment 新拥有人承认书
UAleGR`, attributable profit 可归属利润
'cp1I&> attributable share value 可归属股份价值
CK[w0VCT Auckland Stock Exchange 奥克兰证券交易所
%?<Y&t auction 拍卖
D,R"P }G auctioneer 拍卖商
>3aB{[[N audit 审计；核数
imb.CYS74 Audit Commission 审计署
okwkMd-yW Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
i2 bkgyzB. 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〕
Xy (8} audit review 帐目审查
`Hlv*" w$ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
ZC7Zl L _ audited account 审计帐目；经审计的帐目
0iS"V^aH audited annual account 经审计的周年帐目
vs=8x\W audited balance sheet 经审计的资产负债表
* vFXe_. auditor 核数师；核数主任；审计师
B \WIoz;' auditor's certificate 核数师证明书；审计师证明书
\%],pZsA ~ auditor's report 核数师报告；审计师报告
tW$Di*h Aussie bond 澳元债券
LDX>S*cL austerity budget 紧缩预算
1u `{yl*+? Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
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zg Australia All Ordinaries Index 澳洲所有普通股票指数
6gr?#D -F Australian Dollar [AUD] 澳元
b*5Yy/U Australian Options Market 澳大利亚期权市场
Gl am( V1 Australian Securities Commission 澳洲证券事务监察委员会
MBp, ! _Q6 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
~F)[H'$A Australian Stock Exchange 澳大利亚证券交易所
{ Q?\%4>2 Austrian Schilling [ATS] 奥地利先令
XC* !=h* authentication 认证；鉴证
_P].Z8 authority to purchase 委托购买证；委购书
vZ6_/ew8 authorization 认可；核准；授权；授权书
Al93x authorization by direction 指示授权
e-&0f);i authorization by instruction 指令授权
|.]g&m)y^h authorization by warrant 令状授权
&];:uYmMU authorization of unit trust 单位信托的认可
Fu%D 2%V$/ authorized agent 指定代理人
i!yu%>:M authorized capital 法定资本
VbU*&{j authorized clerk 出市员
c c0e (\ authorized dealer 认可交易商
V1l9T_;f authorized financial institution 认可财务机构
K>a@AXC authorized fund 认可基金
bM@8[&t a authorized fund house 获授权的基金公司；认可基金公司
Ca]V%g( authorized institution 认可机构
!3*:6 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
}c]u'a!4 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
pnTuYT^%) authorized insurer 获授权保险人；获认可承保人
?z{Z!Bt?=) authorized investment 特准投资项目
e&k=f V authorized person 获授权人
=6YffXa_s authorized representative 获授权代表
w *Txc} authorized share capital 法定股本
[}*xxy automated quotation system 自动报价系统
0?80V' Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
;NoD4* 自动交易系统〔香港期货交易所有限公司〕
g&]n:qx automatic adjustment mechanism 自动调整机制
-a+o QP]O automatic adjustment system 自动调整系统
R? Ys%~5 Automatic Clearing House 自动票据交换所
jhx @6[ automatic exchange rates accumulation system 自动化汇率累集系统
6s<w} O Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
5Sh.4A\ automatic teller machine [ATM] 自动柜员机
%^qf0d* autopay 自动转帐
m[w 8|[ available assets 可用资产
GZx?vSoHh available fiscal reserve 现存财政储备
h\<; N*Xi available profit 可用利润
[&MhAzF Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
hLo'q^mGr average 平均；平均数；海损
B[IqLD'6 average basic salary 平均基本薪金
Z *Lv!6WS average consumer expenditure 平均消费开支；一般消费开支
h* lU&8)m\ average cost 平均成本
uP.[,V0@^ average cost of land production 增辟土地平均成本
HYcwtw6 average daily turnover 平均每日成交额
i_' u:P<t average daily wage rate 平均每日工资率
KQu lz average expenditure pattern 平均开支模式
\LP?,<
average growth rate 平均增长率
4*9WxhJ ]0 average net fixed assets 固定资产平均净值
6
_n~E e average of relatives 相对价格平均数
* .P3fVlZ average price 平均价格
(X|`|Y average propensity to consume 平均消费倾向；一般消费倾向
S(NUuu}S average propensity to save 平均储蓄倾向；一般储蓄倾向
VT:m!<^
average rate 平均率
b&g`AnYT average revenue 平均收入；平均收益
kN8?.V%Utw average stock 平均库存；平均存货
x7!YA>
average yearly rent 平均年租
m&I5 ~k D avoidance of double taxation 避免双重课税
q% pjY avoidance of tax 避税
