A:
o"!C8s_6 A share Ａ股；甲类股份
-^aJ}[uaI abatement of tax 减税；减扣免税额
teKx^ 'c' ABN AMRO Bank N.V. 荷兰银行
*671MJ 9 above-the-line expenditure 线上项目支出；经常预算支出
Fd86P .Df above-the-line receipt 线上项目收入；经常预算收入
+6`+Q2qi ABSA Asia Limited 南非联合亚洲有限公司
PS}'LhZ absolute change 绝对数值变更
F Mi:2.E absolute expenditure 实际开支
HSk_'g(\0 absolute guideline figure 绝对准则数字
x fa- absolute interest 绝对权益
:o 8XG absolute order of discharge 绝对破产解除令
S54q?sb_ absolute profit margin 绝对利润幅度
S"4eS ,5L| absolute value 实值；绝对值
@xXVJWEU: absolutely vested interest 绝对既得权益
g&*,j+$ } absorbed cost 已吸收成本；已分摊成本
awv$ }EFo absorption 吸收；分摊；合并
7tbY> U8 absorption rate 吸收率；摊配率；分摊率
vc0LV'lmg ACB Finance Limited 亚洲商业财务有限公司
uc>":V acceptable form of reciprocity 合理的互惠条件
j NvDE}' acceptable rate 适当利率；适当汇率
_70Z1_ ; acceptance agreement 承兑协议
$<QrV,T acceptance for honour 参加承兑
*
'_(.Z: acceptor 承兑人；接受人；受票人
'^.`mT'P acceptor for honour 参加承兑人
9Vru,7g accident insurance 意外保险
5%%e$o+ Accident Insurance Association of Hong Kong 香港意外保险公会
4`B3 Kt`o accident insurance scheme 意外保险计划
"ze-Mb accident year basis 意外年度基准
} J[Z)u accommodation 通融；贷款
PU,%Y_xR accommodation bill 通融票据；空头票据
u4 h0s1iI accommodation party 汇票代发人
>qz#& account balance 帐户余额；帐户结余
Y b=77(Q V account book 帐簿
3=Q:{ account collected in advance 预收款项
RH.qbPjx account current book 往来帐簿
5-hnk'
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e }Mf account of defaulter 拖欠帐目
r7,}"Pl account payable 应付帐款
e\em;GTy account payee only [A/C payee only] 只可转帐；存入收款人帐户
B<Q)z5KK account receivable 应收帐款
0NeIQr1N_ account receivable report 应收帐款报表
?I[*{}@n" account statement 结单；帐单；会计财务报表
:
eCeJ~&E account title 帐户名称；会计科目
Sv_Nb > accountant's report 会计师报告
o "6
2 ~ Accountant's Report Rules 会计师报告规则
N=PSr 4 accounting and auditing procedure 会计与审计程序；会计与核数程序
EE^x34&= Accounting Arrangements 《会计安排》
kuI~lBWI accounting basis 会计基础
/&c2O X|Z accounting by Official Receiver 破产管理署署长呈交的帐目
g#MLA5%=u Accounting Circular 《会计通告》
o 1vK2V accounting class 会计类别
5X f]j=_ accounting date 记帐日期；会计结算日期
_ 6SAU8M, accounting for money 款项核算
v \[+ Accounting Officer 会计主任
Cyos * accounting period 会计报告期；会计期
kO5lLq E accounting policy 会计政策；会计方针
cNbUr accounting practice 会计惯例
1ysQvz accounting principle 会计准则
?-zuy US accounting record 会计记录
q 3<kr<SP accounting report 会计报告
En:>c Accounting Services Branch [Treasury] 会计事务部〔库务署〕
6`@b@Kd Accounting Society of China 中国会计学会
F"bz<{ accounting statement 会计报表
S,j. ?u*! accounting system 会计制度；会计系统
f S[-K?K accounting transaction 会计事项；帐务交易
&s(J:P$! accounting treatment 会计处理
+fvD1xHI accounting year 会计年度
q Jag >OY accretion 增值；添加
m):*>o55 accrual 应计项目；应累算数目
!> =ybRe accrual basis 应计制；权责发生制
64mg :ed& accrual basis accounting 应计制会计；权责发生制会计
m8=n `XI accrue 应累算；应计
?=ffv]v| accrued benefit 应累算利益
- V:HT
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,3!$mQL= accrued cumulative preference share dividend 应累算的累积优先股股息
@0 'U
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'Oj 1@0*0 accrued interest payable 应付利息；应计未付利息
TF%Xb>jy[ accrued interest receivable 应收利息；应计未收利息
X@"G1j >/ accrued right 累算权益
mU]VFPr5 accruing profit 应累算的利润
*i}X(s fe accumulated fiscal reserve 累积财政储备
.L+XV y accumulated profit 累积利润；滚存溢利
D#G%WT/" accumulated reserve 累积储备
>{N}UNZ$} accumulation of surplus income 累积收益盈余
c:.~%AJx acquired assets 既得资产
oNtoqYwH acquisition 收购；购置；取得
fd4C8>*7G acquisition cost 购置成本
@AF<Xp{ acquisition expenses 购置费用
V^,eW! acquisition of 100% interest 收购全部股权
BZ =I/L acquisition of control 取得控制权
\"1>NJn&k) acquisition of fixed assets 购置固定资产
Z6rhInIY acquisition of shell “买壳”
@zC6` acquisition price 收购价
d\ 8v
VZ
act of God 天灾
<)p.GAZ acting partner 执事合伙人
Lo~ ;pv v active market 买卖活跃的市场；交投畅旺的市场；旺市
1_<x%>zG active partner 积极参与的合伙人
WFiX=@SS active trading 交投活跃
s(nT7x +W actual circulation 实际流通
:{2~s actual cost 实际成本
0|RofL&o actual expenditure 实际开支；实际支出
wS);KLe3 actual income 实际入息；实际收入；实际收益
CVW T >M < actual market 现货市场
+rJ6DZ actual price 现货价；实际价格
~W [I actual profit 实际利润
~L"$(^/ actual quotation 实盘；实际价位；实际报价
!( rAI actual year basis 按实际年度计算
QXZyiJX} actuals 实货
v&|65[< actuarial investigation 精算调查
`B w]PO actuarial principle 精算原则
"bIb?e2h9G actuarial report 精算师报告
Bl*}*S PU Actuarial Society of Hong Kong 香港精算学会
rNR7}o~ qo actuarial valuation 精算师估值
7IkPi?&{ actuary 精算师
H.m]Dm,z ad referendum agreement 暂定协议；有待覆核的协定
!JDr58 ad valorem duty 从价税；按值征税
;U|(rM; ad valorem duty system 从价税制
{2h *NFp ad valorem fee 从价费
b!P, +!< ad valorem tariff 从价关税
Vw1>d+<~-) additional allowance 额外免税额
}! EVf additional amount for unexpired risk 未过期风险的额外款额
'< U&8?S additional assessable profit 补加应评税利润
-B H/)$-$ additional assessment 补加评税
O|V0WiY< additional commitment 额外承担
B=!!R]dxA additional commitment vote 额外承担拨款
K9lekevB additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ZQ]qJDk additional dependent parent allowance 供养父母额外免税额
PqV
F} additional provision 额外拨款
8u2k-_9 additional stamp duty 附加印花税
B S*79heY additional tax 补加税罚款；补加税款
$
]s^M=8 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
' @RF adjudged bankrupt 被裁定破产
>`\.i,X .D adjudicated bankrupt 裁定破产人
zak\%yY` adjudication fee 裁定费；评定印花税额手续费；评估契据费
`* 3A7y adjudication of bankruptcy 裁定破产；宣告破产
z_!IA
] v adjudication of insolvency 裁定无力偿还债务
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`p/jA adjusted actual 经调整的实数；调整后的实数
/)6T>/ adjusted current assets 经调整的流动资产；调整后的流动资产
&t[[4+Qt adjusted figure 经调整的数字；调整后的数额
-67Z!N adjusted liabilities 经调整的负债；调整后的负债
UDh \%?j adjusted loss 经调整的亏损；调整后的亏损
&{V |%u}v 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
gS5R EC4I/ adjusted profit 经调整的利润；调整后的利润
!?nO0Ao-$ adjusted surplus 经调整的盈余额；调整后的盈余额
Hw o _;fV adjusted value 经调整的价值；调整后的价值
LUbj^iQ9 adjustment 调整；修订；理算〔保险〕
%dzt'uz adjustment centre 调剂中心
TP
rq:"K adjustment lag 调整过程的时间差距；调整时差
NX& d J
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uQIPnd(V adjustment of loss 亏损调整
?> }p'{I adjustment process 调整过程；调整程序
Z*m^K %qJ adjustment range 调整幅度
Z 2N6r6 administered exchange rate 受管制汇率
Vr
EGR$ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
+@Qr GY administration expenses 行政费用
gx.\H3y administration fee 手续费；行政费
}PBm e'kP administration in bankruptcy 破产管理
ENZym administration order 遗产管理令
c!ZZ MC s administrator 管理人；遗产管理人
m$p}cok#+S administrator of the estate 遗产管理人
rLsY_7! admission of debt 债项承认书
5vyg-' admission of proof 接纳债权证明
A |\A|8=b advance 放贷款项；垫付款项；预支款项；预付款项
,`}y J*7 advance account 暂支帐目；预付款帐户
)8A.Wg4S;c advance compensation 预付补偿金
! :&SfPv advance from shareholder 股东垫款
+]eG=.
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M- nRhso advanced economy 先进经济体系
i1cd9 advancement 预付；预付财产
0]4X/u#N advances warrant 垫款令
Wx:v~/r advancing 贷出
ubM1Q r adverse balance 逆差
ZaYiby@Ci adverse exchange 逆汇
2Mt$Dah advertisement addressed to shareholders 在报章刊登的致股东通告
,Z~`aH hr advice for collection 托收通知书
!T,<p
advice of drawing 提款通知书；汇票通知书
|*NLWN.ja) advice of payment 付款通知
|dgiW"tUm Advisory Committee [Securities and Futures Commission]
~JT`q: l-q 谘询委员会〔证券及期货事务监察委员会〕
] 0X|_bU Advisory Committee on Diversification 经济多元化谘询委员会
wH ,PA: affidavit 誓章；遗产申报誓章
G}8tFo. d1 affidavit of no receipt 述明无收款的誓章
< D.E .^Y affiliate 联号；联营公司；附属公司
C}h(WOcr`X affiliated company 附属公司；联号；联营公司
`
IVQ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
z}[ u~P, affordability 负担能力
AkQ(V African Development Bank [AfDB] 非洲开发银行
R! M' after-acquired property 事后取得的财产
rWTaCU^qV after-hours dealing 市后交易
\p(S4?I7 after-tax profit 税后盈利；税后利润；税后溢利
!, BJO3& agency agreement 代理协议
_<(xjWp 8 agency expenses 代理机构的开支
2 nyK'k agency fee 代理费
28"1 ONs 3 Agency Law 《代理法》
VZi1b0k1. agent 代理人；承销人
v
WXo# agent of company 公司代理人
n+8YT jd agent's fee 代理人费；经纪费
1Vy8eI`4 aggregate 总计；总数；总体数字
LO _Xr j aggregate amount 总款额；总额
epsRv&LfC aggregate assets and liabilities 总体资产与负债
KNeVSZT aggregate at constant price 按固定价格计算的总体数字
h>`[p,o aggregate demand 总需求
D`p2a eI aggregate gross position 总持仓量
z:-{ Y2F aggregate limit 总限额
X% YZQc9 aggregate of salaries tax 合计薪俸税
g$uiwqNA% aggregate performance 总体表现；总体业绩
wO,qFY aggregate supply 总体供应
+S~ u ,= aggregate surplus 总盈余
jr`T6! \ aggregate total 整体总额
]Ozz"4Z aggregate value 总值；合计价值
z eMV_rW~ aggregated basis 合计基准
@ym:@<D aggregated net chargeable income 合计应课税入息实额
nk|(cyt) aggregation 合并计算；合计；总和
C1 ;uAw?\ aggregation of incomes of husband and wife 夫妇入息合并计算
<9]"p2 aggregation of property 财产的总和
2E-Kz?,:[ agio 差价；贴水
m~+ .vk Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
r ~{nlLO} Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
"q?(rx; 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
(]q
([e Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
<#:i ltO 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
oO
tjG3B({ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
% `bs<ZWT 《香港政府和大韩民国政府关于相互促进和保护投资协定》
%Ik5|\ob? agreement for a settlement 授产协议
JY c:@\
agreement for assignment 转让协议
;j T{<
Y agreement for sale 售卖协议；买卖协议
12
) agreement for sale and purchase 买卖协议
%1{S{FB agreement for the payment of interest 支付利息协议
q?j7bp] agreement for the repayment of money 还款协议
%`$bQU agreement of reinsurance 再保险协议
>J9Qr#=H2 Agricultural Bank of China 中国农业银行
E/H9# air passenger departure tax 飞机乘客离境税
@g[ijs\ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Ov(k: " N airport tax 机场税
<W!T+sMQj alcohol duty 酒精税
>7WT4l)7!b alienation 让与；让渡；转让
iYLg[J" alimony 生活费；赡养费
c\. )vH All Ordinaries Index [AOI] 所有普通股指数
F7} yt all risks 全险；综合险
7oE:] All Sales Record for Stock Market 《股票市场成交报告》
|}77 'w : Allied Capital Resources Limited 新联财务有限公司
'@ 2 4<T] all-items index [Consumer Price Index] 总指数〔消费物价指数〕
k
x:+mF allocation letter 拨款信件
A@3'I ; allocation of fund 分配款项；预留款项
'cCM[ P+ allocation of profit 利润分配；溢利分配
ar@,SKU'K allocation warrant 拨款令
Z84w9y7O< allotment 分配；配股
d*TH$-F!p allotment notice 股份配售通知；配股通知
s1OSuSL> allotment of shares 股份分配
~Xx}:@Ld allowable 可获宽免；免税的
P=}l.R*1G allowable business loss 可扣除的营业亏损
i{}m 8K) allowable expenses 可扣税的支出
rv{ Wti[ allowance 免税额；津贴；备抵；准备金
s {*rBX8N allowance for debts 债项的免税额
VN-0hw/A allowance for depreciation by wear and tear 耗损折旧免税额
.\`M oH allowance for funeral expenses 殡殓费的免税额
tuH#Cy allowance for inflation 为通货膨胀而预留的款项；通胀准备金
c:=HN-*vQ allowance for repairs and outgoings 修葺及支出方面的免税额
\)*\$I\] allowance to debtor 给债务人的津贴
=?CIC%6m alteration of capital 资本更改
.P8m%$'N alternate trustee 候补受托人
k 'X"jo n amalgamation 合并
Oh}52= ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
}G(#j OYk ambit of charges 征税范围；收费范围
5#z7Hj&w amended valuation 经修订的估值
c
CjN8< American Commodities Exchange 美国商品交易所
=glG | American Express Bank Limited 美国运通银行
+ $M<ck?Bo American Stock Exchange 美国证券交易所
XFFm 'W6@ amortization 摊销
Cno[:iom amount due from banks 存放银行同业的款项
y@}WxSK*0 amount due from banks abroad 存放海外银行同业的款项
aAcQmq TT amount due from holding companies 控股公司欠款
yodhDSO5i amount due from local banks 存放本港银行同业的款项
Qfj oHeG7 amount due to banks 银行同业的存款
]@_|A, ] amount due to banks abroad 海外银行同业的存款
.D7Gog3^< amount due to holding companies 控股公司存款
#}6~>A amount due to local banks 本港银行同业的存款
L]YJ#5 amount due to outport banks 外埠银行同业的存款
E\2 f"s amount for note issue 发行纸币的款额
e<DcuF<ZS amount of bond 担保契据的款额
ybf,pDY#f amount of consideration 代价款额
pvWNiW:~k amount of contribution 供款数额
^!m%:r7Dr amount of indebtedness 负债款额
l(MjLXw5 amount of principal of the loan 贷款本金额
pl}W|k W} amount of rates chargeable 应征差饷数额
Cf 202pF3y amount of share capital 股本额
B8wGWZ@ amount of sums assured 承保款额
5 -4 amount of variation 变动幅度
\]F Pv7! amount of vote 拨款数额
af[dkuv amount payable 应付款额
ndyI sR amount receivable 应收款额
<'T DOYb Amsterdam Stock Exchange 阿姆斯特丹证券交易所
']!wc8m1" analysis 分析
g6gwNC:aF ancillary risk 附属风险
t.!?"kP"c annual account 周年帐目；周年帐目报表；年度决算；年结
R<3 -!p1v annual accounting date 年结日期
iQ;lvOja annual allowance 每年免税额；年积金；年度津贴；年津
s_Z5M2o annual balance 年度余额
uv$utu><
* annual disposable income 每年可动用收入
%f\j)qw annual estimates 周年预算
$5#DU__F/ annual fee 年费
MTR +|I3V annual general meeting 周年大会
4Qi-zNNB annual growth rate 年增率；每年增长率
,\ T `gh annual long-term supplement 长期个案每年补助金
>of9m annual pensionable emolument 可供计算退休金的年薪
CTqhXk[ annual report 年报
h 1Y^+A_ Annual Report on the Consumer Price Index 《消费物价指数年报》
tPk> hzW annual return 周年报表；周年申报表；每年报税表格
nBd(p Oe Annual Return Rules 《周年报表规则》
>TGc0 z+ annual review of consumer prices 每年消费物价回顾
)e X{a/Be annual roll-forward basis 逐年延展方式
xxgdp. ( annual salary 年薪
5HB* annual statement 年度报表；年度决算表
5rtE/ {A Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
PTQN.[bBh annuitant 年金受益人
\+
Ese-la annuity 年金
|]HA@7B annuity contract 年金合约
?: 5/4YC annuity on human life 人寿年金
( s+}l? antecedent debt 先前的债项
)*}?EI4. ante-dated cheque 倒填日期支票
e ?Jgk$" anticipated expenditure 预期开支
d_[ zt) anticipated net profit 预期纯利
&?j\=% anticipated revenue 预期收入
#| V)> ") anti-inflation measure 反通货膨胀措施
U $= Z`^< anti-inflationary stance 反通货膨胀立场
fn5!Nr , apparent deficit 表面赤字
F)aF.'$-/ apparent financial solvency 表面偿债能力
R-k~\vCW apparent partner 表面合伙人
vgn,ZcX application for personal assessment 个人入息课税申请书
x9]vhR/av application of fund 资金应用
A0ZU #"'/ application to release as liquidator and to destruct the books of accounts and documents
ASSe;+yp 申请免除清盘人职务及毁灭帐簿与文件
?5[$d{ Gjl appointed actuary 委任精算师
!6 kn>447Y appointed auditor 委任核数师；委任审计师
&`g^b^i appointed trustee 委任的受托人
H-%
B<7 appointer 委任人
WxJaE;`Ige apportioned pro rata 按比例分摊
%4wHiCOg apportionment 分配；分摊
Nah\4-75& Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
4?_^7(%p apportionment formula 分摊方程式
^C2SLLgeJ apportionment of estate duty 遗产税的分摊
QqC-ztz appraisal 估价；评估
R2Q 1Rk# appreciable growth 可观增长
=Qw T)KRB% appreciable impact 显着影响
+}g6X6m appreciable increase 可观增长
R x@0EPV appreciation 增值；升值
Co/04F. appreciation against other currencies 相对其他货币升值
7Zft]C?|@ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
@6y)wA9Yx appreciation tax 增值税
x45F-w{ appropriation 拨款；拨用；拨付
gP!k[E ,Q8 appropriation account 拨款帐目
Gfep m$*% Appropriation Bill 拨款法案
"`KT7 appropriation-in-aid system 补助拨款办法
H=XdgOui approved assets 核准资产
eV9,G8 approved basket stock 认可一篮子证券
bIuOB| approved budget 核准预算
b-J6{ =k^ approved charitable donation 认可慈善捐款
[t?:CgI)E approved charitable institution 认可慈善机构
Sq`Zuu9t approved currency 核准货币；认可货币
.;dI&0Z approved estimates 核准预算
6anH #=( approved estimates of expenditure 核准开支预算
y=}o|/5" approved overseas insurer 核准海外保险人
Pp;OkI``[ approved overseas trust company 核准海外信托公司
OL.{lKJ3DV approved pooled investment fund 核准汇集投资基金
h.xtkD)Y~ approved provident fund scheme 认可公积金计划
cf\GC2+"^$ approved provision 核准拨款
rLp0)Go approved redeemable share 核准可赎回股份
.07k G] approved regional stock 认可地区性证券
[KEw5-=i@ approved retirement scheme 认可退休金计划
rwpH9\GE approved subordinated loan 核准附属贷款
:?g p}. arbitrage 套戥；套汇；套利
t&o&gb arbitrageur 套戥者；套汇者
%y+v0.aWH+ arbitrary amount 临时款项
bc6|]kB: arrangement 措施；安排；协定
&'m&'w Dt: arrears 欠款
+[V.yY/t|> arrears of pay 欠付薪酬
pWeD,!f arrears of revenue 逾期未收税款；逾期未收的帐项
MZ^(BOe_ articles of association 组织章程；组织细则；组织章程细则
ZQsVSz( 1 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
0J .]`kR ascertainment of profit 确定利润
|-]'~ @~ "Asia Clear" “亚洲结算系统”
!3ji]q;uF Asia Commercial Bank Ltd. 亚洲商业银行有限公司
4 SIS #m Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Upc_"mkI. Asian Development Fund [ADF] 亚洲发展基金
DNRWE1P2bg Asian dollar bond 亚洲美元债券
o}L\b,]) Asian dollar market 亚洲美元市场
Vo(bro4ZQi Asian dollar rate 亚洲美元利率
5 QG?*Z~?7 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
As|e=ut( Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
i@ehD@.dH asked price 沽盘；喊价；索价；卖方报价
^5R2~ assessable income 应评税入息
R E9 `T assessable loss 应评税亏损
%d0BQ| assessable profit 应评税利润
}n k [WW assessable value 应评税值
!dwa. lZ&X assessed profit 估定利润
WFfn:WSWU assessed value 经评估价值
: !wt/Y assessment 评税；评定；估价；评税单
<SSkCw assessment number 评税编号；估价编号
Md*.q^: assessment of additional tax 补加税评税
C! |Y z=e assessment of performance 业绩评估；实绩评价
fjqd16{Q Assessor 评税主任
O]?PC^GGY asset price bubbles 资产价格泡沫
!)EYM&:Y asset-backed securities 具资产保证的证券
L1MG(" R assets accretion 资产增值
3#{Al[ jq assets and liabilities 资产与负债
5>fAO =u!Q assets betterment statement 资产递增表；资产改进表
tf>"fU\P assets lending 实物放款；有抵押贷款
To,*H OP assets of the company passing on the death 死者去世时转移的公司资产
N@I=X-7nh| assets pledged as security for liabilities 用作负债抵押的资产
TV?MB(mN assets portfolio 资产投资组合
5M#L O@U assets price 资产价格
n}8}:3" assets quality 资产质素
$Oaxet PH assets realization 资产变现
{Lsl2@22 assets refinancing arrangement 资产再集资安排
p<\7" SB= assets securitization 资产证券化
O-n JuZJgX assets situated outside Hong Kong 在香港以外地方的资产
!{b4+!@p assets stripping 削减资产；拆卖资产
G^le91$ assets value 资产值
G54`{V4&s assignee 承让人
^(Wu$\S A assignment 转让；转让书；转让契
Upz?x{>x assignment of interest 权益转让
8Q73h/3 assignment of letters patent and trade mark 专利证书及商标转让
kK.[v'[>& assignment of property 物业转让；物业转让书
ZDm Y${J assignment right 转让权
wAc;{60s] assignor 转让人
R|]n;*y associate 有联系的人；有关连人士；相联者；合伙人；联系人
{vp*m :K Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
[G"Va_A8 associate member 附属会员
5Rae?* XH associated body corporate 相联法人团体
yVyh\u \ associated company 相联公司；联属公司
pL , l associated corporation 相联法团
yKC1h`2 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
1H8/b D 公认会计师公会〔英国〕
Q6xA@"GJ Association of Futures Exchange Brokers 香港期货经纪协会
j7J'd? l Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
nPUD6<bF association of underwriters 承保人组织
#cqI0ny?G assumption of control 接管
I
M G^L assurance 担保；保险；转易；转易书
8Y/1+- assurance of interest 权益的转易
%m-U:H.Vp at 19XX price 按一九ＸＸ年价格计算
8;x0U`}Ez( at a discount 按赔价计算；按贴水价格计算；打折扣
HbJ^L :/ at a premium 按溢价计算；按升水价格计算
9u%(9Ae at call 通知付款；按通知
Dv ~jVI Xu at constant market price 按固定市价计算
@DSKa` at constant price 按固定价格计算
!1/F71l DX at cost 按成本计算
+9B .}t# at current market price 按当时市价计算；按现时市价计算
]l, ,en5V at current price 按当时价格计算；按现时价格计算
gzN51B =D at factor cost 按要素成本计算；按生产要素成本计算
r'MA$PiS' at money-of-the-day price 按付款当日价格计算
VPb8dv(a3 at or better 按指定或较佳价位〔买卖指令〕
==EB\>g| at par 按面值计算；平价
4u#TKr. at sight 见票即付
H^M>(kT#& at the close 按收市盘
Cl!9/l?z at the opening 按开市盘
mB"1Qt D attestation 见证；见证条款
1o?uf,H7O at-the-money option 平价期权
;*WG9Y(W attorney 受权人；受托代表人
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^D8^ s attornment 新拥有人承认书
rl]K :8* attributable profit 可归属利润
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6 @ w attributable share value 可归属股份价值
Zr[B*1,ZV Auckland Stock Exchange 奥克兰证券交易所
* NC@o* auction 拍卖
#@F.wV 0 auctioneer 拍卖商
e(Rbq8D audit 审计；核数
~yJJ00% Audit Commission 审计署
w@LLxL>Y Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Gr#WD=I-} 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
;3o7>yEv audit review 帐目审查
D KF
' * Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
hw=~ %f; audited account 审计帐目；经审计的帐目
&d\ y:7 audited annual account 经审计的周年帐目
*q+X ?3 audited balance sheet 经审计的资产负债表
"<LWz&e^^ auditor 核数师；核数主任；审计师
Zpz3 ?VM( auditor's certificate 核数师证明书；审计师证明书
ilAhw4 A auditor's report 核数师报告；审计师报告
d0;?GQYn: Aussie bond 澳元债券
V)P8w#, austerity budget 紧缩预算
%< `D' V@ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
=nqHVRA Australia All Ordinaries Index 澳洲所有普通股票指数
2+ywl}9 Australian Dollar [AUD] 澳元
?hViOh$. Australian Options Market 澳大利亚期权市场
gU1Pb]] Australian Securities Commission 澳洲证券事务监察委员会
L @Q+HN Australian Society of Certified Practising Accountants 澳洲执业会计师公会
8 [D" Australian Stock Exchange 澳大利亚证券交易所
qw{`?1[+ Austrian Schilling [ATS] 奥地利先令
x_r*<?OZ authentication 认证；鉴证
hw(\3h( ) authority to purchase 委托购买证；委购书
B<0Kl.V authorization 认可；核准；授权；授权书
x, ZF+vE authorization by direction 指示授权
w^U{e
xo authorization by instruction 指令授权
[v\m)5 authorization by warrant 令状授权
<~uzKs0 authorization of unit trust 单位信托的认可
Q!_d6-*u authorized agent 指定代理人
?wFL\C authorized capital 法定资本
2f62 0 authorized clerk 出市员
{8h[Bd authorized dealer 认可交易商
dT[JVl+3= authorized financial institution 认可财务机构
pTXF^:8 authorized fund 认可基金
A0:rn\$l3 authorized fund house 获授权的基金公司；认可基金公司
W#=,FZT authorized institution 认可机构
216$,4i authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
[2h.5.af authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
MdmN7 > authorized insurer 获授权保险人；获认可承保人
!#=3>\np+X authorized investment 特准投资项目
P^tT g authorized person 获授权人
(|NC xey authorized representative 获授权代表
gd*2*o$g( authorized share capital 法定股本
:2K@{~ 8r automated quotation system 自动报价系统
]qxl^Himq Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Dp!91NgB p 自动交易系统〔香港期货交易所有限公司〕
'C]Y h."u automatic adjustment mechanism 自动调整机制
)]s<Czm% automatic adjustment system 自动调整系统
52zE -SY Automatic Clearing House 自动票据交换所
gY8$Rk
% automatic exchange rates accumulation system 自动化汇率累集系统
.ws86stFSb Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
/(.:l +[w[ automatic teller machine [ATM] 自动柜员机
:
]+6l autopay 自动转帐
} `5k^J$x available assets 可用资产
tym:C7v%~ available fiscal reserve 现存财政储备
5n{d jP available profit 可用利润
3bYjW=_hA Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
&{UqGD#1& average 平均；平均数；海损
r$8'1s37` average basic salary 平均基本薪金
P=_fYA3 average consumer expenditure 平均消费开支；一般消费开支
/K NDo^P average cost 平均成本
;S '?l0 average cost of land production 增辟土地平均成本
,Aai-AGG@ average daily turnover 平均每日成交额
G]4Ca5;Z!N average daily wage rate 平均每日工资率
|<5F08]v average expenditure pattern 平均开支模式
U7 ?v4O]D[ average growth rate 平均增长率
0Qq<h;8xEc average net fixed assets 固定资产平均净值
.ESvMK~x average of relatives 相对价格平均数
>0W
P:-\* average price 平均价格
ts9wSx~[+ average propensity to consume 平均消费倾向；一般消费倾向
a[ayr$Hk? average propensity to save 平均储蓄倾向；一般储蓄倾向
^
nI2< P average rate 平均率
"r* `*1 average revenue 平均收入；平均收益
QXN_ ?E,g/ average stock 平均库存；平均存货
_DH^ K 9,9 average yearly rent 平均年租
gWzslgO6 avoidance of double taxation 避免双重课税
RB4 +"QUh avoidance of tax 避税
