A:
K7n;Zb:BR A share Ａ股；甲类股份
bEEJV F0 abatement of tax 减税；减扣免税额
cob9hj#&7 ABN AMRO Bank N.V. 荷兰银行
K[`4vsE above-the-line expenditure 线上项目支出；经常预算支出
-zkW\O[ above-the-line receipt 线上项目收入；经常预算收入
w;z@py ABSA Asia Limited 南非联合亚洲有限公司
WXRHG)nvL absolute change 绝对数值变更
{[H4G,QK
absolute expenditure 实际开支
~x76{.gT absolute guideline figure 绝对准则数字
#J'Z5)i| absolute interest 绝对权益
D>,$c absolute order of discharge 绝对破产解除令
DtI%-I. absolute profit margin 绝对利润幅度
rin >r0o absolute value 实值；绝对值
-fx(H+ absolutely vested interest 绝对既得权益
S]Yu6FtWiO absorbed cost 已吸收成本；已分摊成本
9Ba|J"?Y k absorption 吸收；分摊；合并
,APGPE}I[ absorption rate 吸收率；摊配率；分摊率
9F- ViDI. ACB Finance Limited 亚洲商业财务有限公司
Q u,)wfp~ acceptable form of reciprocity 合理的互惠条件
PxdJOtI" acceptable rate 适当利率；适当汇率
ft*G*.0kO acceptance agreement 承兑协议
> ' BU* acceptance for honour 参加承兑
sPZV>Q:zY acceptor 承兑人；接受人；受票人
IIYX|;1}X acceptor for honour 参加承兑人
nvm1.}=Cnd accident insurance 意外保险
ZlwcwoPib Accident Insurance Association of Hong Kong 香港意外保险公会
vr8J*36{ accident insurance scheme 意外保险计划
GN}9$: accident year basis 意外年度基准
<S:,`v&Z accommodation 通融；贷款
u|:UFz^p accommodation bill 通融票据；空头票据
)w3XN A_V accommodation party 汇票代发人
m
bB\~n account balance 帐户余额；帐户结余
A3<P li account book 帐簿
{VrAh*#h
account collected in advance 预收款项
h|$zHm account current book 往来帐簿
'T #<OR account of after-acquired property 事后取得的财产报告
*NX*/(Q account of defaulter 拖欠帐目
K!$\REs account payable 应付帐款
reD[j,i&t. account payee only [A/C payee only] 只可转帐；存入收款人帐户
q=j/s4~ account receivable 应收帐款
T3 B |r<>I account receivable report 应收帐款报表
q]wn:%rX account statement 结单；帐单；会计财务报表
iZVT% A+q account title 帐户名称；会计科目
XO8 H] accountant's report 会计师报告
2t
Z\{= Accountant's Report Rules 会计师报告规则
&6~nc QWu accounting and auditing procedure 会计与审计程序；会计与核数程序
l[!C-Tq Accounting Arrangements 《会计安排》
Hme@9(zD. accounting basis 会计基础
7lBQd ( accounting by Official Receiver 破产管理署署长呈交的帐目
? >< Accounting Circular 《会计通告》
X/?h!Y} accounting class 会计类别
?!Th-Cc&m accounting date 记帐日期；会计结算日期
z; z'`A accounting for money 款项核算
FC/>L Accounting Officer 会计主任
A16- accounting period 会计报告期；会计期
u3 ri6Y` accounting policy 会计政策；会计方针
wft:eQ accounting practice 会计惯例
/Va&k4 accounting principle 会计准则
SgQmYaa& accounting record 会计记录
LI5cUCl accounting report 会计报告
^ZViQ$a"h; Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Z<m'he Accounting Society of China 中国会计学会
"}y3@ M^ accounting statement 会计报表
ybuSqFy`$ accounting system 会计制度；会计系统
/ F accounting transaction 会计事项；帐务交易
|M{,}.*CU accounting treatment 会计处理
y sw6hVb accounting year 会计年度
?X5glDZ $ accretion 增值；添加
SieV%T0t1 accrual 应计项目；应累算数目
13NS*% ~7[ accrual basis 应计制；权责发生制
pC?1 gc1G accrual basis accounting 应计制会计；权责发生制会计
2L{: H accrue 应累算；应计
C#u)$D s accrued benefit 应累算利益
p~{ %f#V accrued charges 应计费用
2
3XAkpzp$ accrued cumulative preference share dividend 应累算的累积优先股股息
B?zS_Ue accrued expenses 应累算费用
kgI.kT(= accrued interest payable 应付利息；应计未付利息
1(\I9L&J
accrued interest receivable 应收利息；应计未收利息
MCO$>QL accrued right 累算权益
:_b
=Km< accruing profit 应累算的利润
U Y?]\4Om accumulated fiscal reserve 累积财政储备
8G^B%h] accumulated profit 累积利润；滚存溢利
~bm2_/RL accumulated reserve 累积储备
H9a3 rA> accumulation of surplus income 累积收益盈余
Ok.DSOT acquired assets 既得资产
9 .w3VF_C acquisition 收购；购置；取得
i|! 9o: acquisition cost 购置成本
sMe~C>RD acquisition expenses 购置费用
onypwfIk)t acquisition of 100% interest 收购全部股权
"8Wc\ YDh acquisition of control 取得控制权
RSVN(-wIi) acquisition of fixed assets 购置固定资产
1) kl acquisition of shell “买壳”
$h Y]EB acquisition price 收购价
T>:g
ME act of God 天灾
=v#A&IPA' acting partner 执事合伙人
J$=b&$I( active market 买卖活跃的市场；交投畅旺的市场；旺市
l8
2uK"M active partner 积极参与的合伙人
d=u%"3 6y active trading 交投活跃
YdL1(|EdM actual circulation 实际流通
,EJ [I^ actual cost 实际成本
DD{@lM\vc actual expenditure 实际开支；实际支出
)<&CnK actual income 实际入息；实际收入；实际收益
!5
:1'$d]H actual market 现货市场
\iTP Jcb5 actual price 现货价；实际价格
p]IhQnj2 actual profit 实际利润
'rx, f
actual quotation 实盘；实际价位；实际报价
^Y*.Ktp,o actual year basis 按实际年度计算
!/ q&0 a actuals 实货
{] ^%?]e actuarial investigation 精算调查
PI<s5bns
{ actuarial principle 精算原则
T!eh ?^E actuarial report 精算师报告
Spw=+z<<Ub Actuarial Society of Hong Kong 香港精算学会
^=M(K '' actuarial valuation 精算师估值
|k9j )Hg( actuary 精算师
gJcL{ ] ad referendum agreement 暂定协议；有待覆核的协定
hI#M {cz ad valorem duty 从价税；按值征税
3<Y;mA=hw ad valorem duty system 从价税制
.Im+()b&& ad valorem fee 从价费
we).8%)' ad valorem tariff 从价关税
n'(n4qH2#s additional allowance 额外免税额
)ZT0zIG additional amount for unexpired risk 未过期风险的额外款额
@T=HcUP) additional assessable profit 补加应评税利润
rQ-z2Pw additional assessment 补加评税
k |aOUW additional commitment 额外承担
~w}[
._'#M additional commitment vote 额外承担拨款
d:WhP_rK9 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
+o70: UF % additional dependent parent allowance 供养父母额外免税额
*:\9 T#h additional provision 额外拨款
`pS)q x.a additional stamp duty 附加印花税
H
{Wpf9_
K additional tax 补加税罚款；补加税款
) x O_ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
z_0 lMX` adjudged bankrupt 被裁定破产
T%#P?? k adjudicated bankrupt 裁定破产人
V<I${i$]0 adjudication fee 裁定费；评定印花税额手续费；评估契据费
L |G k}n adjudication of bankruptcy 裁定破产；宣告破产
;,hoX6D$ adjudication of insolvency 裁定无力偿还债务
tg`!svL! adjusted actual 经调整的实数；调整后的实数
2Mi;}J1C{ adjusted current assets 经调整的流动资产；调整后的流动资产
z:,!yU c adjusted figure 经调整的数字；调整后的数额
> <[ . adjusted liabilities 经调整的负债；调整后的负债
r*xw\ adjusted loss 经调整的亏损；调整后的亏损
?4||L8j2^ 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
<(lSNGv5N adjusted profit 经调整的利润；调整后的利润
?mUu(D:7D adjusted surplus 经调整的盈余额；调整后的盈余额
Uwil*Jh adjusted value 经调整的价值；调整后的价值
o5A_j?t adjustment 调整；修订；理算〔保险〕
! [C $H5 adjustment centre 调剂中心
&l*dYzqq adjustment lag 调整过程的时间差距；调整时差
QnAf A% adjustment mechanism 调整机制
5} aC'j\ adjustment of loss 亏损调整
H<Taf%J T adjustment process 调整过程；调整程序
1:Gd{z adjustment range 调整幅度
-L<P m(v& administered exchange rate 受管制汇率
]ZATER)jq Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
bo/!u
s# administration expenses 行政费用
=_:L
wmI administration fee 手续费；行政费
h\ek2K administration in bankruptcy 破产管理
lR3^&d72? administration order 遗产管理令
-k{R<L
administrator 管理人；遗产管理人
D6:J*F&? administrator of the estate 遗产管理人
b:&$x (| admission of debt 债项承认书
i^KYZ4/% admission of proof 接纳债权证明
%dR./{txT advance 放贷款项；垫付款项；预支款项；预付款项
wLSYzz advance account 暂支帐目；预付款帐户
-$ft `Ih advance compensation 预付补偿金
[ \F ,\ advance from shareholder 股东垫款
Ox'.sq4 advance pending reimbursement 预支以待日后付还
P!ICno6[e advanced economy 先进经济体系
. +?lID advancement 预付；预付财产
;z=C]kI6M advances warrant 垫款令
\Y 4Z Q"0Q advancing 贷出
X '4
Yofs adverse balance 逆差
]V("^.~$+C adverse exchange 逆汇
RN| ..zml advertisement addressed to shareholders 在报章刊登的致股东通告
VMXXBa& advice for collection 托收通知书
pa73`Ca] advice of drawing 提款通知书；汇票通知书
x)5v8kgf advice of payment 付款通知
L`
"UeNT Advisory Committee [Securities and Futures Commission]
1dO8[5uM7a 谘询委员会〔证券及期货事务监察委员会〕
_Q}z 6+_\ Advisory Committee on Diversification 经济多元化谘询委员会
:_zKUv] affidavit 誓章；遗产申报誓章
C(Y6 t1 affidavit of no receipt 述明无收款的誓章
/Q_\h+ ` affiliate 联号；联营公司；附属公司
N^N?!I affiliated company 附属公司；联号；联营公司
a~"X.xT\R affirmation [estate duty] 非宗教式宣誓〔遗产税〕
0-HE, lv affordability 负担能力
9 F4|T7? African Development Bank [AfDB] 非洲开发银行
3NWAy Cq- after-acquired property 事后取得的财产
%%[TM(z after-hours dealing 市后交易
o$ k$ after-tax profit 税后盈利；税后利润；税后溢利
wQ^a2$Z agency agreement 代理协议
.).<L`q agency expenses 代理机构的开支
xU"qB24]= agency fee 代理费
DV" ri Agency Law 《代理法》
yBiwYk6 agent 代理人；承销人
N f'9]I agent of company 公司代理人
Q1[s{, agent's fee 代理人费；经纪费
lukV
G2wDL aggregate 总计；总数；总体数字
&3J#"9 _S aggregate amount 总款额；总额
/ GaR& aggregate assets and liabilities 总体资产与负债
~MO C r aggregate at constant price 按固定价格计算的总体数字
k 'b|#c9c aggregate demand 总需求
:i$Z aggregate gross position 总持仓量
Fgk/Ph3r aggregate limit 总限额
%"2B1^o> aggregate of salaries tax 合计薪俸税
lhTbg M aggregate performance 总体表现；总体业绩
_F E F+I aggregate supply 总体供应
uS jMqfK aggregate surplus 总盈余
X_F= ;XF/ aggregate total 整体总额
e{:qW'% aggregate value 总值；合计价值
]H[\~J aggregated basis 合计基准
N-]n>E aggregated net chargeable income 合计应课税入息实额
N';lc:Ah~ aggregation 合并计算；合计；总和
q4N$. hpb aggregation of incomes of husband and wife 夫妇入息合并计算
5?MvO]_ aggregation of property 财产的总和
U?{j agio 差价；贴水
RI;RE/Z Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
Of=z!|l2 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
0iHI "9z 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
'*; rm*n Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
1P_bG47 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
U\{Z{F %8 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
KK?~i[aL 《香港政府和大韩民国政府关于相互促进和保护投资协定》
V p$ckr agreement for a settlement 授产协议
5P!17.W'u
agreement for assignment 转让协议
=3p h:t agreement for sale 售卖协议；买卖协议
urB.K<5ZA agreement for sale and purchase 买卖协议
< lrw7 T agreement for the payment of interest 支付利息协议
F zIA>njt agreement for the repayment of money 还款协议
&Te:l-x agreement of reinsurance 再保险协议
Y# #J Agricultural Bank of China 中国农业银行
~ Zm(p*\T air passenger departure tax 飞机乘客离境税
4 `F*] Ft Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
V2.K*CpZ7 airport tax 机场税
#p >PNW- alcohol duty 酒精税
5U bVg alienation 让与；让渡；转让
M ~IiJ9{ alimony 生活费；赡养费
.y!Hw{cq All Ordinaries Index [AOI] 所有普通股指数
Jd;1dYkH: all risks 全险；综合险
);[`rXH_ All Sales Record for Stock Market 《股票市场成交报告》
0&x)5^lG Allied Capital Resources Limited 新联财务有限公司
TxWj gW~ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
;`+,gVrp allocation letter 拨款信件
'Bx7b(xqk allocation of fund 分配款项；预留款项
{TNAK%'v allocation of profit 利润分配；溢利分配
o6R(BMwGa allocation warrant 拨款令
F t}tIP7 allotment 分配；配股
U
DG _APf allotment notice 股份配售通知；配股通知
BR=Yte
/ allotment of shares 股份分配
~gc)Ww0(Q allowable 可获宽免；免税的
:<W 8uDAs allowable business loss 可扣除的营业亏损
U#}.r< allowable expenses 可扣税的支出
fomkwN allowance 免税额；津贴；备抵；准备金
r/e&}! allowance for debts 债项的免税额
f2=s{0SX0 allowance for depreciation by wear and tear 耗损折旧免税额
W A/\ x allowance for funeral expenses 殡殓费的免税额
N?XN$hwdZ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
PD?H5W3@ allowance for repairs and outgoings 修葺及支出方面的免税额
i@RjG allowance to debtor 给债务人的津贴
|&JL6hN alteration of capital 资本更改
2gGJ:, RC$ alternate trustee 候补受托人
yBoZ@9Do amalgamation 合并
jd{J3s '% ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
BzZy s ambit of charges 征税范围；收费范围
'54@ -}D amended valuation 经修订的估值
Oq("E(z+f American Commodities Exchange 美国商品交易所
7\xa_nrI American Express Bank Limited 美国运通银行
|z~?"F6 Y< American Stock Exchange 美国证券交易所
2g$ Wv :E3 amortization 摊销
1*L^^% w amount due from banks 存放银行同业的款项
ma1 ( EJ/ amount due from banks abroad 存放海外银行同业的款项
)=y. ^@UT@ amount due from holding companies 控股公司欠款
xUIvLH= amount due from local banks 存放本港银行同业的款项
Shs')Zs bv amount due to banks 银行同业的存款
dV)Y,Yx0${ amount due to banks abroad 海外银行同业的存款
Bpm,mp4g\# amount due to holding companies 控股公司存款
b$dBV}0 L amount due to local banks 本港银行同业的存款
1E8$% 6VV amount due to outport banks 外埠银行同业的存款
hI*`> 9l amount for note issue 发行纸币的款额
Z>X9J(= amount of bond 担保契据的款额
7,f:Qi@g amount of consideration 代价款额
JaA&e T| amount of contribution 供款数额
gAj0ukX5 amount of indebtedness 负债款额
u
IAZo; amount of principal of the loan 贷款本金额
!X%S)VSMU amount of rates chargeable 应征差饷数额
cT\O v
P*_ amount of share capital 股本额
KuIkul9^% amount of sums assured 承保款额
15o9CaQw4" amount of variation 变动幅度
[+y &HNf amount of vote 拨款数额
tsc k|;v amount payable 应付款额
O5u cI$s amount receivable 应收款额
@ <|6{N< Amsterdam Stock Exchange 阿姆斯特丹证券交易所
0K&_D) analysis 分析
? ){0-A4 ancillary risk 附属风险
^g}L`9fL annual account 周年帐目；周年帐目报表；年度决算；年结
pi|\0lH6W annual accounting date 年结日期
mluW=fE annual allowance 每年免税额；年积金；年度津贴；年津
mp!YNI annual balance 年度余额
0Wjd-rzc, annual disposable income 每年可动用收入
v hRu `Yb annual estimates 周年预算
"w>rlsT<O annual fee 年费
^cB49s+{e annual general meeting 周年大会
su,`q annual growth rate 年增率；每年增长率
, - QR annual long-term supplement 长期个案每年补助金
q
s v+.aW annual pensionable emolument 可供计算退休金的年薪
@P*ylB}?Q annual report 年报
~o:rM/!Ba Annual Report on the Consumer Price Index 《消费物价指数年报》
DxE(9j annual return 周年报表；周年申报表；每年报税表格
i:C.8hm AE Annual Return Rules 《周年报表规则》
;+TMx( annual review of consumer prices 每年消费物价回顾
7 ESN! annual roll-forward basis 逐年延展方式
J>><o:~@ annual salary 年薪
k}- "0> annual statement 年度报表；年度决算表
mfj4`3:N V 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
\El|U#$u' annuitant 年金受益人
)C'G2RV annuity 年金
sGXp}{E9 annuity contract 年金合约
xylpiSJ annuity on human life 人寿年金
~C%2t {" antecedent debt 先前的债项
f+*J
ue ante-dated cheque 倒填日期支票
7bctx_W&6 anticipated expenditure 预期开支
x*NqA( r anticipated net profit 预期纯利
d-9uv|SJ anticipated revenue 预期收入
kEp.0wL' anti-inflation measure 反通货膨胀措施
X(4s;i anti-inflationary stance 反通货膨胀立场
<]Ij(+J; apparent deficit 表面赤字
FgXu1- apparent financial solvency 表面偿债能力
co
\[{}} apparent partner 表面合伙人
"2*G$\ application for personal assessment 个人入息课税申请书
qXXYF>Z- application of fund 资金应用
D-'i G%)kA application to release as liquidator and to destruct the books of accounts and documents
z8
hTZU 申请免除清盘人职务及毁灭帐簿与文件
r~8D\ _=s appointed actuary 委任精算师
pYYqGv^oa appointed auditor 委任核数师；委任审计师
MDMtOf e| appointed trustee 委任的受托人
i}.{m Et appointer 委任人
t#fs:A7P?} apportioned pro rata 按比例分摊
}wvwZ`5t apportionment 分配；分摊
mle_*Gy8 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
vpZu.#5c apportionment formula 分摊方程式
`'z(--J}` apportionment of estate duty 遗产税的分摊
SQ1M4:hP appraisal 估价；评估
{Q{lb(6Ba appreciable growth 可观增长
^VSt9 & appreciable impact 显着影响
yw;ghP; appreciable increase 可观增长
UN
cYu9[ appreciation 增值；升值
xI=}z appreciation against other currencies 相对其他货币升值
$sU5=, appreciation of the exchange value of Hong Kong dollar 港元汇值上升
utYnaeQcn appreciation tax 增值税
vGx?m@ appropriation 拨款；拨用；拨付
<;2P._oZ appropriation account 拨款帐目
$sA,$x:^xI Appropriation Bill 拨款法案
8[6ny=S` appropriation-in-aid system 补助拨款办法
7Vz[ji approved assets 核准资产
bBkm]
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!^c:'I>~ approved budget 核准预算
o|R*POM approved charitable donation 认可慈善捐款
"Y"t2 l_n approved charitable institution 认可慈善机构
FK4nz2&4 approved currency 核准货币；认可货币
A)b)ff , approved estimates 核准预算
tIz<+T_ approved estimates of expenditure 核准开支预算
ig2{lEkF approved overseas insurer 核准海外保险人
Z! C`f /h9 approved overseas trust company 核准海外信托公司
' hwV approved pooled investment fund 核准汇集投资基金
I3}HNGvU approved provident fund scheme 认可公积金计划
ifJv~asp approved provision 核准拨款
w%i+>\t O approved redeemable share 核准可赎回股份
,$MWk(S approved regional stock 认可地区性证券
"K}W^J9v approved retirement scheme 认可退休金计划
7AGZu?1]M approved subordinated loan 核准附属贷款
;Zx K3/(7 arbitrage 套戥；套汇；套利
tMD^$E"C arbitrageur 套戥者；套汇者
n}AR/3} arbitrary amount 临时款项
`@f hge arrangement 措施；安排；协定
n&2=6$ *,k arrears 欠款
FT*yso:X/ arrears of pay 欠付薪酬
? YkO+?}+ arrears of revenue 逾期未收税款；逾期未收的帐项
.-C+0L1 j articles of association 组织章程；组织细则；组织章程细则
bGMeBj"R Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
uZqu xu. ascertainment of profit 确定利润
*#prSS "Asia Clear" “亚洲结算系统”
Q8}TNJsU Asia Commercial Bank Ltd. 亚洲商业银行有限公司
\jF" nl Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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Asian Development Fund [ADF] 亚洲发展基金
??$i * Asian dollar bond 亚洲美元债券
~WYE"( Asian dollar market 亚洲美元市场
V',m $ Asian dollar rate 亚洲美元利率
^td!g1"< Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
dN$D6* Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
3 &a*] asked price 沽盘；喊价；索价；卖方报价
X*0eN3o. assessable income 应评税入息
C)&gL=O*$ assessable loss 应评税亏损
_-|yCo assessable profit 应评税利润
t K s4}vW assessable value 应评税值
;9!yh\\ assessed profit 估定利润
|h^G $guw assessed value 经评估价值
+s+PnZ%0V assessment 评税；评定；估价；评税单
wa(Wit"- assessment number 评税编号；估价编号
T 9<H%iF assessment of additional tax 补加税评税
;i -D~Np| assessment of performance 业绩评估；实绩评价
^huBqEs Assessor 评税主任
^V XXq asset price bubbles 资产价格泡沫
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asset-backed securities 具资产保证的证券
Sq?6R}q% assets accretion 资产增值
O9qKwn;q( assets and liabilities 资产与负债
<M =W)2D7 assets betterment statement 资产递增表；资产改进表
zal3j ^ assets lending 实物放款；有抵押贷款
(_%J F[W assets of the company passing on the death 死者去世时转移的公司资产
tvj'{W assets pledged as security for liabilities 用作负债抵押的资产
6bR QL}[ assets portfolio 资产投资组合
6,g5To#vw assets price 资产价格
T|BY00Sz` assets quality 资产质素
jziA;6uL assets realization 资产变现
1v[#::Bs assets refinancing arrangement 资产再集资安排
_ Sk< S assets securitization 资产证券化
;8%@Lan assets situated outside Hong Kong 在香港以外地方的资产
Ivt)Eg assets stripping 削减资产；拆卖资产
?VOs:sln assets value 资产值
nI|Lx`*v assignee 承让人
HkfSx rTgQ assignment 转让；转让书；转让契
QAOk assignment of interest 权益转让
R+ #.bQg assignment of letters patent and trade mark 专利证书及商标转让
@0/@p"j assignment of property 物业转让；物业转让书
O w($\, assignment right 转让权
g1h g`qBBW assignor 转让人
&23ss / associate 有联系的人；有关连人士；相联者；合伙人；联系人
COkLn)+0 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
eLt Cxe associate member 附属会员
/k3n{ ?$/ associated body corporate 相联法人团体
)qe$rD;N associated company 相联公司；联属公司
G5XnGl }Q associated corporation 相联法团
[hv3o0". Association of Chartered Certified Accountants [ACCA] [United Kingdom]
E3.W#=o 公认会计师公会〔英国〕
*Y^Y Association of Futures Exchange Brokers 香港期货经纪协会
!g8.8(/t) Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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6q
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k+m_L{#m5 assurance 担保；保险；转易；转易书
/J9T=N assurance of interest 权益的转易
-JyODW#j at 19XX price 按一九ＸＸ年价格计算
<8z[,X }bM at a discount 按赔价计算；按贴水价格计算；打折扣
\'^Z_6{w at a premium 按溢价计算；按升水价格计算
n
nnA, at call 通知付款；按通知
6 pe M4X at constant market price 按固定市价计算
n'ca*E( at constant price 按固定价格计算
->"h5h at cost 按成本计算
We+FP9d % at current market price 按当时市价计算；按现时市价计算
;u-< {2P at current price 按当时价格计算；按现时价格计算
6's FmC at factor cost 按要素成本计算；按生产要素成本计算
Vp-OGX[ at money-of-the-day price 按付款当日价格计算
cwW~ *90# at or better 按指定或较佳价位〔买卖指令〕
- m x3^ at par 按面值计算；平价
n5,Pq+[ at sight 见票即付
&< #BsFz at the close 按收市盘
\%4+mgiD at the opening 按开市盘
:#&U95EC0 attestation 见证；见证条款
T=p}By3a at-the-money option 平价期权
~E6+2t* attorney 受权人；受托代表人
aab4c^Ms= attornment 新拥有人承认书
:PjUl attributable profit 可归属利润
kV(DnZ#jq attributable share value 可归属股份价值
fdH'z:Xao Auckland Stock Exchange 奥克兰证券交易所
? Ge*~d auction 拍卖
r0$9c auctioneer 拍卖商
5tCq}]q#P audit 审计；核数
]#7Y @Yo Audit Commission 审计署
4[EO[x4C Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
v%8-Al^G 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
;0X|*w1JO audit review 帐目审查
`zsk*W1GA Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
\3Ald.EqtM audited account 审计帐目；经审计的帐目
@XG`D> %k audited annual account 经审计的周年帐目
+sbacMfq audited balance sheet 经审计的资产负债表
[;LPeO auditor 核数师；核数主任；审计师
6pz:Lfd80 auditor's certificate 核数师证明书；审计师证明书
AU?YZEAei auditor's report 核数师报告；审计师报告
Ug' nr Aussie bond 澳元债券
uu/7Ie austerity budget 紧缩预算
0@/E% T1c" Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
m&z %kVsg] Australia All Ordinaries Index 澳洲所有普通股票指数
7;s0m0<% ~ Australian Dollar [AUD] 澳元
: )V0zHo&( Australian Options Market 澳大利亚期权市场
hG3$ ]i9 Australian Securities Commission 澳洲证券事务监察委员会
u$/2XO Australian Society of Certified Practising Accountants 澳洲执业会计师公会
ib=^ tK Australian Stock Exchange 澳大利亚证券交易所
fF]&{b~wk Austrian Schilling [ATS] 奥地利先令
Gt%? [ authentication 认证；鉴证
vFvu8*0 authority to purchase 委托购买证；委购书
C%7)sLWjJS authorization 认可；核准；授权；授权书
OsSiBb,W79 authorization by direction 指示授权
>`V|`Zi ? authorization by instruction 指令授权
U
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.Fz6+m;Z authorization of unit trust 单位信托的认可
3$G25=eN authorized agent 指定代理人
2F @<{v4 authorized capital 法定资本
)xy{[ K|M( authorized clerk 出市员
iC0,zk4 & authorized dealer 认可交易商
iwTBE]J authorized financial institution 认可财务机构
BL^Hj authorized fund 认可基金
l#f]KLv4N_ authorized fund house 获授权的基金公司；认可基金公司
5Fm? ,^ authorized institution 认可机构
<?@46d?C authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
(2\ek ct ^ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
~map5 @Kd authorized insurer 获授权保险人；获认可承保人
ae Lo;!Jh authorized investment 特准投资项目
/@}# K P= authorized person 获授权人
cZF;f{t authorized representative 获授权代表
v&,VC~RN-J authorized share capital 法定股本
]T$w7puaJ automated quotation system 自动报价系统
QMpA~x_m Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
(e IxU&o' 自动交易系统〔香港期货交易所有限公司〕
Y0C<b*!"ST automatic adjustment mechanism 自动调整机制
N<r0 I- automatic adjustment system 自动调整系统
X10TZ Automatic Clearing House 自动票据交换所
< 1%XN automatic exchange rates accumulation system 自动化汇率累集系统
ieoUZCO^r\ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
=` >Nfa+, automatic teller machine [ATM] 自动柜员机
F88SV6 autopay 自动转帐
Pw{{+PBu R available assets 可用资产
@%8 5k/( available fiscal reserve 现存财政储备
Y$5v3E\uc available profit 可用利润
Kyiez]T6%q Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
#Z 5 Wk average 平均；平均数；海损
}nERQq&A average basic salary 平均基本薪金
XzFqQ- H average consumer expenditure 平均消费开支；一般消费开支
tD482Sb= average cost 平均成本
U,} T ]J average cost of land production 增辟土地平均成本
T $]L 5 average daily turnover 平均每日成交额
>a~FSZf average daily wage rate 平均每日工资率
05zdy-Fb average expenditure pattern 平均开支模式
`.Q3s?1F average growth rate 平均增长率
0# GwhB average net fixed assets 固定资产平均净值
U.} =j'Us+ average of relatives 相对价格平均数
v" TH[}C9D average price 平均价格
u<r('IW0 average propensity to consume 平均消费倾向；一般消费倾向
@
MoMU average propensity to save 平均储蓄倾向；一般储蓄倾向
A+ *(Pds average rate 平均率
GB Un" _J average revenue 平均收入；平均收益
?Og ;W9i average stock 平均库存；平均存货
F<<H [,%0 average yearly rent 平均年租
> (J!8*7 avoidance of double taxation 避免双重课税
.y/?~+N^ avoidance of tax 避税
