A:
QD1&"T<.d. A share Ａ股；甲类股份
C[;7i!Dv abatement of tax 减税；减扣免税额
{7v|\6@e3 ABN AMRO Bank N.V. 荷兰银行
zB\ 8<97 C above-the-line expenditure 线上项目支出；经常预算支出
W> 'gG}. above-the-line receipt 线上项目收入；经常预算收入
TP Y&O{ q ABSA Asia Limited 南非联合亚洲有限公司
u{dkUG1ia absolute change 绝对数值变更
u/N_62sk5 absolute expenditure 实际开支
dN){w _
absolute guideline figure 绝对准则数字
CurU6x1 absolute interest 绝对权益
?Qts2kae# absolute order of discharge 绝对破产解除令
W!TT fj absolute profit margin 绝对利润幅度
`}8) P# absolute value 实值；绝对值
'%YTM N@ absolutely vested interest 绝对既得权益
`] ;ne]xM absorbed cost 已吸收成本；已分摊成本
Ad -_=a% absorption 吸收；分摊；合并
!L_xcov!Y absorption rate 吸收率；摊配率；分摊率
s"8z q ;) ACB Finance Limited 亚洲商业财务有限公司
)a+bH </' acceptable form of reciprocity 合理的互惠条件
Qb;]4[3 acceptable rate 适当利率；适当汇率
"kucFf f acceptance agreement 承兑协议
'z+Pa^)v acceptance for honour 参加承兑
FE#| 5;q. acceptor 承兑人；接受人；受票人
ONc#d'-L acceptor for honour 参加承兑人
8zwH^q[`r accident insurance 意外保险
f,BJb+0 Accident Insurance Association of Hong Kong 香港意外保险公会
] HRHF'4 accident insurance scheme 意外保险计划
DvA#zX[ accident year basis 意外年度基准
P# ;pQC accommodation 通融；贷款
kjSzu qB accommodation bill 通融票据；空头票据
mmMiA@0 accommodation party 汇票代发人
4&6cDig7*2 account balance 帐户余额；帐户结余
I Efm>N-] account book 帐簿
GW]t~EL account collected in advance 预收款项
6S(`Bw8h account current book 往来帐簿
5Iv" account of after-acquired property 事后取得的财产报告
]0{,P
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=E~_F >SD account payable 应付帐款
*6v5JH&K account payee only [A/C payee only] 只可转帐；存入收款人帐户
cc"<H}g>` account receivable 应收帐款
aQso<oK account receivable report 应收帐款报表
q@4Cw&AI+ account statement 结单；帐单；会计财务报表
FE0 6,i\{ account title 帐户名称；会计科目
~0vNs2D,S accountant's report 会计师报告
)F0Q2P1I Accountant's Report Rules 会计师报告规则
T8j<\0WW accounting and auditing procedure 会计与审计程序；会计与核数程序
V7+/|P_ Accounting Arrangements 《会计安排》
^q<EnsY accounting basis 会计基础
}5X.*wz accounting by Official Receiver 破产管理署署长呈交的帐目
>PGsY[N Accounting Circular 《会计通告》
YT@H ^= accounting class 会计类别
rPHM_fW(O@ accounting date 记帐日期；会计结算日期
fo I:`]2"* accounting for money 款项核算
V0gu0+u~R Accounting Officer 会计主任
W5&KmA accounting period 会计报告期；会计期
(c[DQS j accounting policy 会计政策；会计方针
<F| S<\Y. accounting practice 会计惯例
*Ym+xu_5 accounting principle 会计准则
?1 X7jn`,+ accounting record 会计记录
Wx8;+!2Q/ accounting report 会计报告
BJsN~` =r Accounting Services Branch [Treasury] 会计事务部〔库务署〕
t4-0mNBZt$ Accounting Society of China 中国会计学会
fY|vq
amA; accounting statement 会计报表
~ \c
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X,K`]hb*0_ accounting transaction 会计事项；帐务交易
pf3- accounting treatment 会计处理
ww\ 2 accounting year 会计年度
c>C !vAg accretion 增值；添加
O@rZ ^Aa accrual 应计项目；应累算数目
vLCm,Bb2L accrual basis 应计制；权责发生制
73!])!SVI accrual basis accounting 应计制会计；权责发生制会计
<*p accrue 应累算；应计
H#b u3*' accrued benefit 应累算利益
F+V[`w*k accrued charges 应计费用
"2 I{T accrued cumulative preference share dividend 应累算的累积优先股股息
#Vm)wH3 accrued expenses 应累算费用
R7x*/? accrued interest payable 应付利息；应计未付利息
}5 ?|iUH| accrued interest receivable 应收利息；应计未收利息
b+71`aD0 accrued right 累算权益
W#9LK
J j accruing profit 应累算的利润
/NVyzM51V accumulated fiscal reserve 累积财政储备
zG&yu0;D6 accumulated profit 累积利润；滚存溢利
u 0 K1n _ accumulated reserve 累积储备
QW%xwV?8 accumulation of surplus income 累积收益盈余
QX9['B< acquired assets 既得资产
6 %T_;"hb acquisition 收购；购置；取得
"3?:,$* acquisition cost 购置成本
k:1|Z+CJ acquisition expenses 购置费用
_%aT3C}k acquisition of 100% interest 收购全部股权
H]Gj$P=k acquisition of control 取得控制权
hud'@O"R+ acquisition of fixed assets 购置固定资产
@ t8{pb;v acquisition of shell “买壳”
SN#N$] y5s acquisition price 收购价
G<t _=j/ r act of God 天灾
z'EphL7r acting partner 执事合伙人
V> Nw2u!! active market 买卖活跃的市场；交投畅旺的市场；旺市
AE%zqvp> active partner 积极参与的合伙人
' Pm BNT active trading 交投活跃
~hU^5R-% actual circulation 实际流通
'W[Nr actual cost 实际成本
83{v_M actual expenditure 实际开支；实际支出
@OC*:?!4 actual income 实际入息；实际收入；实际收益
/?6 actual market 现货市场
;7!u(XzN actual price 现货价；实际价格
[g: KF bEY actual profit 实际利润
E^m2:J]G actual quotation 实盘；实际价位；实际报价
75']fFO@! actual year basis 按实际年度计算
LeMo")dk \ actuals 实货
'Ex QG$ t actuarial investigation 精算调查
mzTM&@ actuarial principle 精算原则
SJ:Wr{ Or3 actuarial report 精算师报告
a3BlydSlf Actuarial Society of Hong Kong 香港精算学会
1.j;Xo/+:V actuarial valuation 精算师估值
8#a2 kR<b actuary 精算师
$yMNdBI[ ad referendum agreement 暂定协议；有待覆核的协定
?w@KF%D ad valorem duty 从价税；按值征税
jiLt *>I ad valorem duty system 从价税制
Oxh . & ad valorem fee 从价费
97VS
xhr ad valorem tariff 从价关税
6x!
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q.p.y 0 additional amount for unexpired risk 未过期风险的额外款额
,j \UZ additional assessable profit 补加应评税利润
t$*CyYb{@ additional assessment 补加评税
y1Yrf,E
m= additional commitment 额外承担
Hp3T2|uL additional commitment vote 额外承担拨款
|B@\Nf7 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
+/8KN additional dependent parent allowance 供养父母额外免税额
Yo2n [ additional provision 额外拨款
~g;lVj,N' additional stamp duty 附加印花税
0S>U_#- additional tax 补加税罚款；补加税款
h)y Ag e Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
j}$Q`7-wB1 adjudged bankrupt 被裁定破产
1;[ZkRbzL adjudicated bankrupt 裁定破产人
4m/L5W:K adjudication fee 裁定费；评定印花税额手续费；评估契据费
X1lL@ `r.5 adjudication of bankruptcy 裁定破产；宣告破产
K]Q1VfeL= adjudication of insolvency 裁定无力偿还债务
/w(t=Y adjusted actual 经调整的实数；调整后的实数
7vK}aOs0 adjusted current assets 经调整的流动资产；调整后的流动资产
} m-+EUEo9 adjusted figure 经调整的数字；调整后的数额
) Ft>X9$ adjusted liabilities 经调整的负债；调整后的负债
d ##'0yg adjusted loss 经调整的亏损；调整后的亏损
UmA'aq 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
C)0JcM adjusted profit 经调整的利润；调整后的利润
U~{sJwB adjusted surplus 经调整的盈余额；调整后的盈余额
J(x42Q}*S adjusted value 经调整的价值；调整后的价值
7Ust7% adjustment 调整；修订；理算〔保险〕
Q
1e hW adjustment centre 调剂中心
Kj*:G!r0.: adjustment lag 调整过程的时间差距；调整时差
%%k`+nK~ adjustment mechanism 调整机制
k&\ 6SK/ adjustment of loss 亏损调整
lnRbvulH adjustment process 调整过程；调整程序
MIWI0bnf adjustment range 调整幅度
cvQ MZ,p administered exchange rate 受管制汇率
>t}0o$\?E Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
[ncOtDE administration expenses 行政费用
Q
,)}t administration fee 手续费；行政费
ZG)%vB2c administration in bankruptcy 破产管理
/s^O M`5 administration order 遗产管理令
1$ ~W~O administrator 管理人；遗产管理人
C<\O;-nHH administrator of the estate 遗产管理人
0%<x>O admission of debt 债项承认书
%$I@7Es > admission of proof 接纳债权证明
{afR?3GK advance 放贷款项；垫付款项；预支款项；预付款项
Qxh 1I?h advance account 暂支帐目；预付款帐户
=lqGt.x advance compensation 预付补偿金
bZ*J]1y(. advance from shareholder 股东垫款
L;k 9}HWpP advance pending reimbursement 预支以待日后付还
0 6S-3bis advanced economy 先进经济体系
N6_<[` advancement 预付；预付财产
A!j6JY.w advances warrant 垫款令
I^fKZ^]8P advancing 贷出
QBfsdu<@^ adverse balance 逆差
'Ijjk`d&c
adverse exchange 逆汇
! &OybjQ advertisement addressed to shareholders 在报章刊登的致股东通告
Z'L}x6 advice for collection 托收通知书
Y ;WHjW(K advice of drawing 提款通知书；汇票通知书
O(oGRK<xM advice of payment 付款通知
~Fd<d[b ? Advisory Committee [Securities and Futures Commission]
eZ~ZWb, % 谘询委员会〔证券及期货事务监察委员会〕
rZv5>aEI Advisory Committee on Diversification 经济多元化谘询委员会
cA{zyq26 affidavit 誓章；遗产申报誓章
L|[ 0&u! affidavit of no receipt 述明无收款的誓章
Gdf*x<T1 affiliate 联号；联营公司；附属公司
%rZJ#p[e)= affiliated company 附属公司；联号；联营公司
l~V^ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
F2$ Z4%x# affordability 负担能力
} ^
j"@{~ African Development Bank [AfDB] 非洲开发银行
L z'05j3! after-acquired property 事后取得的财产
- I#1xJU after-hours dealing 市后交易
Q+UqLass after-tax profit 税后盈利；税后利润；税后溢利
lnoK.Vk9, agency agreement 代理协议
Ju "*>66 agency expenses 代理机构的开支
J_^Ml)@iy agency fee 代理费
e$+?l~ Agency Law 《代理法》
+TnRuehtk agent 代理人；承销人
%XieKL agent of company 公司代理人
71ctjU`U2 agent's fee 代理人费；经纪费
?`%)3gx| aggregate 总计；总数；总体数字
jP9)utEm6 aggregate amount 总款额；总额
[E E Tx- aggregate assets and liabilities 总体资产与负债
A12 #v, aggregate at constant price 按固定价格计算的总体数字
I?mU _^no aggregate demand 总需求
{]w @s7E aggregate gross position 总持仓量
t K+ K lz aggregate limit 总限额
Ph*tZrd*# aggregate of salaries tax 合计薪俸税
kK[m=rTx1$ aggregate performance 总体表现；总体业绩
8UyYN$7V aggregate supply 总体供应
LL1HDG >l aggregate surplus 总盈余
0 oFRcU aggregate total 整体总额
x !o>zT\ aggregate value 总值；合计价值
F(i@Gm=J] aggregated basis 合计基准
Htf|VpzMb aggregated net chargeable income 合计应课税入息实额
s5TP ecd aggregation 合并计算；合计；总和
;nbUbRb aggregation of incomes of husband and wife 夫妇入息合并计算
yF}l.>7D aggregation of property 财产的总和
hC[MYAaF agio 差价；贴水
aa1^cw 5} Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
420cJ{;A Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
dfBTx6/F 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
x xh(VQdg Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
wtDy-H n 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
4EiEE{9V Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
N| dwuBW 《香港政府和大韩民国政府关于相互促进和保护投资协定》
BEkxH. agreement for a settlement 授产协议
]_yk,}88d agreement for assignment 转让协议
`4'['x agreement for sale 售卖协议；买卖协议
[D=3:B&f agreement for sale and purchase 买卖协议
)o<rU[oD]C agreement for the payment of interest 支付利息协议
:N<ZO`l? agreement for the repayment of money 还款协议
7Xu.z9y agreement of reinsurance 再保险协议
)r#^{{6[v Agricultural Bank of China 中国农业银行
r1= :B'z air passenger departure tax 飞机乘客离境税
]$'w8<D>t, Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
1} {bHj airport tax 机场税
^y,% Tv> alcohol duty 酒精税
i-' rS/R alienation 让与；让渡；转让
`) [bu alimony 生活费；赡养费
n
4:Yc@, All Ordinaries Index [AOI] 所有普通股指数
Wv]NFHe# all risks 全险；综合险
IG1+_-H: All Sales Record for Stock Market 《股票市场成交报告》
! `yg bI. Allied Capital Resources Limited 新联财务有限公司
3rEBG0cf] all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ugtb`d{ Sl allocation letter 拨款信件
)/u?_)b4" allocation of fund 分配款项；预留款项
_-^Lr
/`G! allocation of profit 利润分配；溢利分配
<B*}W2\ allocation warrant 拨款令
at@B>Rb allotment 分配；配股
TlD) E allotment notice 股份配售通知；配股通知
9WaKs d f allotment of shares 股份分配
%Bo/vB' allowable 可获宽免；免税的
6^pddGIG allowable business loss 可扣除的营业亏损
xG05OqKpE allowable expenses 可扣税的支出
YY (,H! allowance 免税额；津贴；备抵；准备金
h[SuuW allowance for debts 债项的免税额
XAV|xlfm allowance for depreciation by wear and tear 耗损折旧免税额
$:R"IqDG allowance for funeral expenses 殡殓费的免税额
QQ4
&,d allowance for inflation 为通货膨胀而预留的款项；通胀准备金
]e?cKC\" e allowance for repairs and outgoings 修葺及支出方面的免税额
MX-(;H allowance to debtor 给债务人的津贴
OQ> r;)/ alteration of capital 资本更改
Br 2ZloJ@+ alternate trustee 候补受托人
G!J{$0. amalgamation 合并
x;,H>!r"i ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
}\E2Z[ ambit of charges 征税范围；收费范围
s mLX NO amended valuation 经修订的估值
YP raf$ American Commodities Exchange 美国商品交易所
+SGM3tY American Express Bank Limited 美国运通银行
1k2+eI American Stock Exchange 美国证券交易所
:?VM1!~ga amortization 摊销
E 4^zW_|xE amount due from banks 存放银行同业的款项
oe$Y=` amount due from banks abroad 存放海外银行同业的款项
$2=-Q/lM amount due from holding companies 控股公司欠款
N b2]}; O amount due from local banks 存放本港银行同业的款项
ssv4#8p3 amount due to banks 银行同业的存款
f)p c$~B amount due to banks abroad 海外银行同业的存款
-v *wT*I1 amount due to holding companies 控股公司存款
&<Bx1 \ ~V amount due to local banks 本港银行同业的存款
0Bx.jx0? amount due to outport banks 外埠银行同业的存款
)]"aa_20] amount for note issue 发行纸币的款额
Zs
_Jn amount of bond 担保契据的款额
6vrMR& #a amount of consideration 代价款额
"pb,|U amount of contribution 供款数额
IG?044Y amount of indebtedness 负债款额
`Z*k M VN amount of principal of the loan 贷款本金额
hfpSxL amount of rates chargeable 应征差饷数额
D }1Z TX_ amount of share capital 股本额
- MrEJ amount of sums assured 承保款额
0#~e KF y amount of variation 变动幅度
H]5%"(h amount of vote 拨款数额
>}` q4U6$ amount payable 应付款额
9S
~!!7oj amount receivable 应收款额
)x1LOMe Amsterdam Stock Exchange 阿姆斯特丹证券交易所
A ^YHtJ analysis 分析
i?uJ<BdU[ ancillary risk 附属风险
SG1fu<Q6J annual account 周年帐目；周年帐目报表；年度决算；年结
t&+f:)n annual accounting date 年结日期
"oX @Z^ annual allowance 每年免税额；年积金；年度津贴；年津
/
lh3.\| annual balance 年度余额
5UE5; yo annual disposable income 每年可动用收入
{umdW
x.* annual estimates 周年预算
& u-H/C U% annual fee 年费
JHpaDy* annual general meeting 周年大会
T!.6@g`x> annual growth rate 年增率；每年增长率
%/17 K2g annual long-term supplement 长期个案每年补助金
" >QNiR! annual pensionable emolument 可供计算退休金的年薪
yDBS :
\ annual report 年报
#<20vdc Annual Report on the Consumer Price Index 《消费物价指数年报》
yk1syN_ annual return 周年报表；周年申报表；每年报税表格
IKhpe5} Annual Return Rules 《周年报表规则》
K4]c annual review of consumer prices 每年消费物价回顾
RI_:~^nO{r annual roll-forward basis 逐年延展方式
l$$N~F N annual salary 年薪
VU7x w annual statement 年度报表；年度决算表
k H
Y 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
$+eDoI'f annuitant 年金受益人
^&iUC&8W annuity 年金
+Z0@z^6\ annuity contract 年金合约
)jbYWR *& annuity on human life 人寿年金
N5u.V\F!z\ antecedent debt 先前的债项
l?:!G7ie ante-dated cheque 倒填日期支票
#wH<W5gSZ anticipated expenditure 预期开支
KlbL<9P > anticipated net profit 预期纯利
h$)},% e anticipated revenue 预期收入
uc@f# (- anti-inflation measure 反通货膨胀措施
CN6@g^)P anti-inflationary stance 反通货膨胀立场
: *V1jp+ apparent deficit 表面赤字
^ ;0.P)yGA apparent financial solvency 表面偿债能力
3dG[ dYj apparent partner 表面合伙人
^a~^$PUqI application for personal assessment 个人入息课税申请书
~W'>L++ application of fund 资金应用
wehZ7eqm application to release as liquidator and to destruct the books of accounts and documents
"Gx( -NH+ 申请免除清盘人职务及毁灭帐簿与文件
5#+G7 'k appointed actuary 委任精算师
g6:S"Em appointed auditor 委任核数师；委任审计师
G"3)\FEM appointed trustee 委任的受托人
o*7`r ~ appointer 委任人
Zf~Em'g"3 apportioned pro rata 按比例分摊
Gp.+&\vi apportionment 分配；分摊
YNCQPN\v`1 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
fMaUIJ:Q9 apportionment formula 分摊方程式
]YcM45xg apportionment of estate duty 遗产税的分摊
Ie(vTP1Cj appraisal 估价；评估
VmM?KlC appreciable growth 可观增长
#8P9}WTno. appreciable impact 显着影响
d4h1#MK appreciable increase 可观增长
n gA&PU appreciation 增值；升值
]t-_.E )F appreciation against other currencies 相对其他货币升值
{] 1+01vI- appreciation of the exchange value of Hong Kong dollar 港元汇值上升
|I L..C appreciation tax 增值税
MY1 1 5% appropriation 拨款；拨用；拨付
t(FI Bf3 appropriation account 拨款帐目
y21zaQ Appropriation Bill 拨款法案
D~W1[ "[ appropriation-in-aid system 补助拨款办法
~ow_&ftlo approved assets 核准资产
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I%]L approved budget 核准预算
$Il?[4FF approved charitable donation 认可慈善捐款
~A ul 7[IH approved charitable institution 认可慈善机构
^ mbpt `@ approved currency 核准货币；认可货币
JA M4
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ndEW$? W, approved estimates of expenditure 核准开支预算
1PLxc)LsG approved overseas insurer 核准海外保险人
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&[=,R0 @ approved overseas trust company 核准海外信托公司
FZTBvdUYp approved pooled investment fund 核准汇集投资基金
*I 7$\0Q approved provident fund scheme 认可公积金计划
dx{ ZG'@aH approved provision 核准拨款
yD6lzuk{X approved redeemable share 核准可赎回股份
S<" T:Y & approved regional stock 认可地区性证券
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KTX; x2r approved subordinated loan 核准附属贷款
NLZTIZCK arbitrage 套戥；套汇；套利
Y <;A989D arbitrageur 套戥者；套汇者
8w & A89 arbitrary amount 临时款项
).HYW _Yih arrangement 措施；安排；协定
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^h arrears 欠款
yZJR7+ arrears of pay 欠付薪酬
wmh[yYWc arrears of revenue 逾期未收税款；逾期未收的帐项
:|i jCg+ articles of association 组织章程；组织细则；组织章程细则
umV5Y` Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
S EdNH.|I ascertainment of profit 确定利润
Tdvw7I- q "Asia Clear" “亚洲结算系统”
6@_Vg ~=S Asia Commercial Bank Ltd. 亚洲商业银行有限公司
w.kb/ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Y Gb&mD Asian Development Fund [ADF] 亚洲发展基金
H2oAek( Asian dollar bond 亚洲美元债券
|pB [g> ~V Asian dollar market 亚洲美元市场
"NqB _?DT Asian dollar rate 亚洲美元利率
{J-kcD!bz` Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
}lzUl mRTe 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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X asked price 沽盘；喊价；索价；卖方报价
-x i]~svg assessable income 应评税入息
ghq#-N/t assessable loss 应评税亏损
s UX%{|T_ assessable profit 应评税利润
pq0F!XmU assessable value 应评税值
*gHGi(U(U assessed profit 估定利润
=sVB. P assessed value 经评估价值
F6 ?4E"d assessment 评税；评定；估价；评税单
,#Y>nP0 assessment number 评税编号；估价编号
595P04 assessment of additional tax 补加税评税
'LY.7cW assessment of performance 业绩评估；实绩评价
^b-o Assessor 评税主任
-DgJkyt+< asset price bubbles 资产价格泡沫
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F asset-backed securities 具资产保证的证券
f{=0-%dA assets accretion 资产增值
Z 6G>j assets and liabilities 资产与负债
"_Wv,CYmNr assets betterment statement 资产递增表；资产改进表
*G|w#-\.c assets lending 实物放款；有抵押贷款
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Ff/RRo assets of the company passing on the death 死者去世时转移的公司资产
x 5/O.5>f assets pledged as security for liabilities 用作负债抵押的资产
)L}6to assets portfolio 资产投资组合
}r`m(z$ z assets price 资产价格
&sJZSrk| assets quality 资产质素
M7rVH\:[- assets realization 资产变现
Ic_>[E?k assets refinancing arrangement 资产再集资安排
(h;4 irfX assets securitization 资产证券化
/$v0Rq9 assets situated outside Hong Kong 在香港以外地方的资产
Ik_u34U assets stripping 削减资产；拆卖资产
8RC7 Ei assets value 资产值
rOC2 S(m assignee 承让人
d\Q~L 3x assignment 转让；转让书；转让契
Zi$v- b*< assignment of interest 权益转让
0zR4Kj7EE assignment of letters patent and trade mark 专利证书及商标转让
EN^C'n assignment of property 物业转让；物业转让书
A*)G . o: assignment right 转让权
A 8bDg:G1i assignor 转让人
;E? Z<3{ associate 有联系的人；有关连人士；相联者；合伙人；联系人
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sbPqR Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
sBozz # associate member 附属会员
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Xq<NG associated body corporate 相联法人团体
vvEr}G associated company 相联公司；联属公司
w-9FF%@< associated corporation 相联法团
,[6N64fy Association of Chartered Certified Accountants [ACCA] [United Kingdom]
no_(J>p^& 公认会计师公会〔英国〕
#Fx$x#Gc@y Association of Futures Exchange Brokers 香港期货经纪协会
v`i9LD0( Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
: ]&O association of underwriters 承保人组织
KtWn08D! assumption of control 接管
5(F @KeH> assurance 担保；保险；转易；转易书
e$krA!zN assurance of interest 权益的转易
8sm8L\- at 19XX price 按一九ＸＸ年价格计算
8 /3`rEW at a discount 按赔价计算；按贴水价格计算；打折扣
58F jzW at a premium 按溢价计算；按升水价格计算
pJ* x[y at call 通知付款；按通知
} [a at constant market price 按固定市价计算
c=? =u at constant price 按固定价格计算
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`Oxo@G*@}W at current market price 按当时市价计算；按现时市价计算
rSGp]W| at current price 按当时价格计算；按现时价格计算
s?h=%; T[ at factor cost 按要素成本计算；按生产要素成本计算
~/0 t<^ at money-of-the-day price 按付款当日价格计算
IBYRuaEB at or better 按指定或较佳价位〔买卖指令〕
rp*f)rJ at par 按面值计算；平价
C^sHj5 \( at sight 见票即付
c#l W ? at the close 按收市盘
")%)e ;V3 at the opening 按开市盘
OV)J attestation 见证；见证条款
)%e` SGmp at-the-money option 平价期权
2u0C ~s attorney 受权人；受托代表人
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attornment 新拥有人承认书
6 wk/ IJ` attributable profit 可归属利润
pF~[ attributable share value 可归属股份价值
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}Rt Auckland Stock Exchange 奥克兰证券交易所
I7! +~uX auction 拍卖
/Yk4%ZJ{ auctioneer 拍卖商
US <bM@[ audit 审计；核数
0<3)K[m~H Audit Commission 审计署
|)4Fe/!cJ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
R2ue kpP 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〕
R0>GM`{ audit review 帐目审查
1\G S"4~P Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
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C\;n audited account 审计帐目；经审计的帐目
di^E8egR$ audited annual account 经审计的周年帐目
j. 1@{H audited balance sheet 经审计的资产负债表
{pEay|L_ auditor 核数师；核数主任；审计师
}A@ op+0E auditor's certificate 核数师证明书；审计师证明书
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wK'y auditor's report 核数师报告；审计师报告
O5^!\j.WR Aussie bond 澳元债券
y#%*aV}|B austerity budget 紧缩预算
?f{{{0$S Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
u,]?_b K) Australia All Ordinaries Index 澳洲所有普通股票指数
{9(#X]' Australian Dollar [AUD] 澳元
F' eV%g Australian Options Market 澳大利亚期权市场
mj\]oWS7 d Australian Securities Commission 澳洲证券事务监察委员会
!RX7TYf Australian Society of Certified Practising Accountants 澳洲执业会计师公会
G[34:J Australian Stock Exchange 澳大利亚证券交易所
~N{ 7 Austrian Schilling [ATS] 奥地利先令
Ko6> h authentication 认证；鉴证
{.vU; authority to purchase 委托购买证；委购书
~j}7Fre authorization 认可；核准；授权；授权书
!j"r} c` authorization by direction 指示授权
EJF*_ <f9O authorization by instruction 指令授权
_ ^5w f authorization by warrant 令状授权
C'4gve 7! authorization of unit trust 单位信托的认可
bUR; d78 authorized agent 指定代理人
O3Jp:.ps authorized capital 法定资本
yXg #<H6V authorized clerk 出市员
07L
>@Gf authorized dealer 认可交易商
|8xu*dVAp4 authorized financial institution 认可财务机构
~`7L\'fs authorized fund 认可基金
FT0HU<." 1 authorized fund house 获授权的基金公司；认可基金公司
mIJYe&t7) authorized institution 认可机构
DEmU},<S authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
<B,z)c authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
p[k EFE,% authorized insurer 获授权保险人；获认可承保人
D]NfA2B7 authorized investment 特准投资项目
eU a2"=M authorized person 获授权人
Yv="oG!xL authorized representative 获授权代表
d9' gH#f? authorized share capital 法定股本
&YAw~1A automated quotation system 自动报价系统
P2lDi!q| Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
~0S_S +e 自动交易系统〔香港期货交易所有限公司〕
sj@ B0R=Qo automatic adjustment mechanism 自动调整机制
ZM:!LkK automatic adjustment system 自动调整系统
37:\X5)z/ Automatic Clearing House 自动票据交换所
"?_r?~sJx automatic exchange rates accumulation system 自动化汇率累集系统
!'E{D`A9 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
0taopDi ;d automatic teller machine [ATM] 自动柜员机
aTJs.y -I~ autopay 自动转帐
i+`N0!8lY available assets 可用资产
K nd2s~S available fiscal reserve 现存财政储备
G 5JZpB#o available profit 可用利润
{yPJYF_l Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
B2}|b^ 'I average 平均；平均数；海损
R?,O h* average basic salary 平均基本薪金
%<4 ZU!2 L average consumer expenditure 平均消费开支；一般消费开支
eVDO]5? average cost 平均成本
X?p.U average cost of land production 增辟土地平均成本
FQc8j:' average daily turnover 平均每日成交额
u ##. t average daily wage rate 平均每日工资率
[QC|Kd^# average expenditure pattern 平均开支模式
%XIPPEHU average growth rate 平均增长率
; QVX'? average net fixed assets 固定资产平均净值
i,77F ! average of relatives 相对价格平均数
irg% n average price 平均价格
e;Iz K]kP average propensity to consume 平均消费倾向；一般消费倾向
XMt5o&U1 average propensity to save 平均储蓄倾向；一般储蓄倾向
3+[R ! average rate 平均率
W <W5ih,# average revenue 平均收入；平均收益
#x) lN average stock 平均库存；平均存货
=#tQh g,_ average yearly rent 平均年租
!F@9xG avoidance of double taxation 避免双重课税
5e> <i avoidance of tax 避税
