A:
4o[{>gW A share Ａ股；甲类股份
jmZI7?<z abatement of tax 减税；减扣免税额
a\*yZlXKs ABN AMRO Bank N.V. 荷兰银行
=T7.~W above-the-line expenditure 线上项目支出；经常预算支出
0o&5 ]lEe above-the-line receipt 线上项目收入；经常预算收入
z dam^o ABSA Asia Limited 南非联合亚洲有限公司
t KXIk9e absolute change 绝对数值变更
sFRQe]zCcP absolute expenditure 实际开支
yJIscwF absolute guideline figure 绝对准则数字
1$h,m63) absolute interest 绝对权益
r9?Mw06Wc5 absolute order of discharge 绝对破产解除令
4o5t#qP5$S absolute profit margin 绝对利润幅度
dSHDWu& absolute value 实值；绝对值
b&U62iq absolutely vested interest 绝对既得权益
|2A:eI8 ^ absorbed cost 已吸收成本；已分摊成本
U]rRQ
d/:; absorption 吸收；分摊；合并
N8df8=.kw absorption rate 吸收率；摊配率；分摊率
< =IF cN ACB Finance Limited 亚洲商业财务有限公司
G 01ON0 acceptable form of reciprocity 合理的互惠条件
x]j W<A acceptable rate 适当利率；适当汇率
4_ML ],. acceptance agreement 承兑协议
GTHt'[t@; acceptance for honour 参加承兑
VUuE T acceptor 承兑人；接受人；受票人
]6j{@z?{ acceptor for honour 参加承兑人
o)/ 0a accident insurance 意外保险
j1<Yg,_ .p Accident Insurance Association of Hong Kong 香港意外保险公会
wC'Szni accident insurance scheme 意外保险计划
) )Za&S*< accident year basis 意外年度基准
g<qaXv accommodation 通融；贷款
{_*yGK48n accommodation bill 通融票据；空头票据
1|=A*T-<M accommodation party 汇票代发人
Dw"\/p:-3 account balance 帐户余额；帐户结余
UPGtj" 2v- account book 帐簿
);YDtGip J account collected in advance 预收款项
0> \sQ ,T account current book 往来帐簿
yB!dp;gM{ account of after-acquired property 事后取得的财产报告
6aj!Q*(WT account of defaulter 拖欠帐目
gRzxLf`K account payable 应付帐款
o2ECG`^b account payee only [A/C payee only] 只可转帐；存入收款人帐户
K (|}dl: account receivable 应收帐款
f6p/5]=J26 account receivable report 应收帐款报表
%a7$QF] account statement 结单；帐单；会计财务报表
^B^9KEjTz account title 帐户名称；会计科目
# f\rt
accountant's report 会计师报告
lEBLZ}}\ Accountant's Report Rules 会计师报告规则
NHE 18_v5 accounting and auditing procedure 会计与审计程序；会计与核数程序
*n!J=yS Accounting Arrangements 《会计安排》
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accounting basis 会计基础
'5tCz9} Y accounting by Official Receiver 破产管理署署长呈交的帐目
yt2PU_), Accounting Circular 《会计通告》
LR 3*G7 accounting class 会计类别
Dt1jW accounting date 记帐日期；会计结算日期
TcoB,Kdce accounting for money 款项核算
$:^td/p J Accounting Officer 会计主任
8 F hdN accounting period 会计报告期；会计期
!5N.B|N t accounting policy 会计政策；会计方针
Fk;Rfqq accounting practice 会计惯例
Uw:"n]G]D? accounting principle 会计准则
l+b~KU7~l accounting record 会计记录
}QmqoCAE~m accounting report 会计报告
GA.8@3 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
'c~4+o4co Accounting Society of China 中国会计学会
$pz/?>! accounting statement 会计报表
H,NF;QPPC accounting system 会计制度；会计系统
O".=r} accounting transaction 会计事项；帐务交易
@}Z Vtrz accounting treatment 会计处理
'<uq3?5 accounting year 会计年度
y )<q / accretion 增值；添加
ajpX L accrual 应计项目；应累算数目
H"F29Pu2 accrual basis 应计制；权责发生制
FGkVqZ Y2? accrual basis accounting 应计制会计；权责发生制会计
4&iCht
= accrue 应累算；应计
qJw_ accrued benefit 应累算利益
*K; ~!P accrued charges 应计费用
{c0`Um3&> accrued cumulative preference share dividend 应累算的累积优先股股息
ss-D(K" accrued expenses 应累算费用
8cQ'dL`( accrued interest payable 应付利息；应计未付利息
t`QENXA} accrued interest receivable 应收利息；应计未收利息
%jM,W}2 accrued right 累算权益
*lb<$E]="! accruing profit 应累算的利润
DaV a} accumulated fiscal reserve 累积财政储备
_
x*3 PE accumulated profit 累积利润；滚存溢利
;n},"& accumulated reserve 累积储备
UCW BYC+ accumulation of surplus income 累积收益盈余
A %-6`> acquired assets 既得资产
54qFfN8O acquisition 收购；购置；取得
:v 4]D4\o acquisition cost 购置成本
B7%U_F|m acquisition expenses 购置费用
,z ?':TZ acquisition of 100% interest 收购全部股权
bPMhfK2 % acquisition of control 取得控制权
hv+zGID7 acquisition of fixed assets 购置固定资产
$od7 ;% acquisition of shell “买壳”
I}Q2Vu< acquisition price 收购价
MO]&bHH7; act of God 天灾
Q@H V- (A acting partner 执事合伙人
c[e}w+ uB active market 买卖活跃的市场；交投畅旺的市场；旺市
"7`<~>9t. active partner 积极参与的合伙人
QS j]ZA active trading 交投活跃
2"~8 Z(0 actual circulation 实际流通
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, actual cost 实际成本
{XHh8_ ^& actual expenditure 实际开支；实际支出
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H7FkR actual income 实际入息；实际收入；实际收益
8XbT`y actual market 现货市场
B-ESFATc actual price 现货价；实际价格
I?N yM actual profit 实际利润
H[|~/0?K actual quotation 实盘；实际价位；实际报价
B?wq=D oG actual year basis 按实际年度计算
L=h'Qgk% actuals 实货
T
1t6p& actuarial investigation 精算调查
=Runf
+} actuarial principle 精算原则
L HmZxi? actuarial report 精算师报告
{: W$LWET Actuarial Society of Hong Kong 香港精算学会
SY8C4vb'h actuarial valuation 精算师估值
8EEuv-aeo actuary 精算师
uVU)d1N ad referendum agreement 暂定协议；有待覆核的协定
lRdChoL$2 ad valorem duty 从价税；按值征税
~_ a-E ad valorem duty system 从价税制
F&Hrk|a ad valorem fee 从价费
J-4:H
gx ad valorem tariff 从价关税
y!%CffF2 additional allowance 额外免税额
3mni>*q7d additional amount for unexpired risk 未过期风险的额外款额
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O!*&Y> additional assessable profit 补加应评税利润
Np)lIGE additional assessment 补加评税
]{L jRSV additional commitment 额外承担
R GX=) additional commitment vote 额外承担拨款
}&3 ~|kP~O additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
|D.ND%K& additional dependent parent allowance 供养父母额外免税额
D3A/l additional provision 额外拨款
rN{ c7/| additional stamp duty 附加印花税
4`R(? additional tax 补加税罚款；补加税款
a}u Sm/S Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
w*MpX
U< adjudged bankrupt 被裁定破产
[S W_C adjudicated bankrupt 裁定破产人
s9d_GhT%- adjudication fee 裁定费；评定印花税额手续费；评估契据费
.x1NWGDn adjudication of bankruptcy 裁定破产；宣告破产
8.~kK<)! adjudication of insolvency 裁定无力偿还债务
PYzvCf`? adjusted actual 经调整的实数；调整后的实数
~v"L!=~G;a adjusted current assets 经调整的流动资产；调整后的流动资产
l NBL4yM adjusted figure 经调整的数字；调整后的数额
Y4( adjusted liabilities 经调整的负债；调整后的负债
=I~mKn adjusted loss 经调整的亏损；调整后的亏损
snikn& adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
7[wieYj{ adjusted profit 经调整的利润；调整后的利润
ctJE+1#PH adjusted surplus 经调整的盈余额；调整后的盈余额
3yX Y.>' adjusted value 经调整的价值；调整后的价值
ei{eTp4HpV adjustment 调整；修订；理算〔保险〕
o8vug$=Z adjustment centre 调剂中心
e0 T\tc adjustment lag 调整过程的时间差距；调整时差
r"R#@V\'1b adjustment mechanism 调整机制
j Ny.Y8E& adjustment of loss 亏损调整
rXU\ adjustment process 调整过程；调整程序
Qw)c $93 adjustment range 调整幅度
j8` BdKg administered exchange rate 受管制汇率
5 u0HI Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
E+J qWR5 administration expenses 行政费用
Oc; G(l( administration fee 手续费；行政费
!? gKqx'T$ administration in bankruptcy 破产管理
]g&TKm administration order 遗产管理令
*WT`o > administrator 管理人；遗产管理人
/FJu)H..U administrator of the estate 遗产管理人
e 3TI|e_ admission of debt 债项承认书
8&aq/4:q0 admission of proof 接纳债权证明
E@3 aI
Axh advance 放贷款项；垫付款项；预支款项；预付款项
O0y_Lm\ advance account 暂支帐目；预付款帐户
+ ?!(G} 5 advance compensation 预付补偿金
O1mK e%'| advance from shareholder 股东垫款
ia 73?*mXT advance pending reimbursement 预支以待日后付还
? K\axf>F advanced economy 先进经济体系
YUIi; advancement 预付；预付财产
@|%2f@h advances warrant 垫款令
'08=yqy4N advancing 贷出
"FKOaQ%IH adverse balance 逆差
Qz
N&>sk" adverse exchange 逆汇
^`>/.gL advertisement addressed to shareholders 在报章刊登的致股东通告
#
4PVVu< advice for collection 托收通知书
9*?oYm;dX advice of drawing 提款通知书；汇票通知书
:Z z
'1C advice of payment 付款通知
h2""9aP ! Advisory Committee [Securities and Futures Commission]
8pgEix/M5o 谘询委员会〔证券及期货事务监察委员会〕
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!8[?r* Advisory Committee on Diversification 经济多元化谘询委员会
\} :PLCKT affidavit 誓章；遗产申报誓章
}!C)}.L< affidavit of no receipt 述明无收款的誓章
{jX2} affiliate 联号；联营公司；附属公司
/gk X 38 affiliated company 附属公司；联号；联营公司
& 9 ?\b7 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
cp J|w3x B affordability 负担能力
A$:U'ZG_ African Development Bank [AfDB] 非洲开发银行
Np0u,t%vs after-acquired property 事后取得的财产
]wG{!0pl after-hours dealing 市后交易
/d<P-!fK after-tax profit 税后盈利；税后利润；税后溢利
`^Em&6!! agency agreement 代理协议
l2P=R)@{ agency expenses 代理机构的开支
fx>4 agency fee 代理费
'u b@]ru| Agency Law 《代理法》
Fun^B;GA: agent 代理人；承销人
~O &:C{9= agent of company 公司代理人
J6FV]Gpv agent's fee 代理人费；经纪费
pD#rnp>WWt aggregate 总计；总数；总体数字
q(2'\ _`u aggregate amount 总款额；总额
r?
E)obE aggregate assets and liabilities 总体资产与负债
<? 4V aggregate at constant price 按固定价格计算的总体数字
V /V9B2.$ aggregate demand 总需求
xx%j.zDI] aggregate gross position 总持仓量
SJ>vwmA4 aggregate limit 总限额
^qD$z=z - aggregate of salaries tax 合计薪俸税
wT8DSq aggregate performance 总体表现；总体业绩
@7j AL - aggregate supply 总体供应
-: y,N
9^ aggregate surplus 总盈余
<;Zmjeb+# aggregate total 整体总额
OA"q[s aggregate value 总值；合计价值
l&Q`wR 5e aggregated basis 合计基准
Q| ?L*Pq2I aggregated net chargeable income 合计应课税入息实额
\ Et 3|Iv aggregation 合并计算；合计；总和
u frL<]A aggregation of incomes of husband and wife 夫妇入息合并计算
>_"an~Ss aggregation of property 财产的总和
X LOh7(
agio 差价；贴水
6.nCV 0xA 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》
X=fYWj[H, Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
DwE[D]7o 《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》
]>nk" K!% Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
O5nD+qTQ# 《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》
9H `XeQ. Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
XBu"-( 《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 HMX=N1/ agreement for a settlement 授产协议
.Od !0(0 agreement for assignment 转让协议
MC.) 2B7 agreement for sale 售卖协议；买卖协议
Doyx[zZ agreement for sale and purchase 买卖协议
* kDC liL agreement for the payment of interest 支付利息协议
7/@TF/V agreement for the repayment of money 还款协议
/zVOK4BqN+ agreement of reinsurance 再保险协议
]{ mPh\ Agricultural Bank of China 中国农业银行
G.a b ql air passenger departure tax 飞机乘客离境税
CxO ob1@ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
G[I"8iS, airport tax 机场税
++ Ts alcohol duty 酒精税
c>:wd@w alienation 让与；让渡；转让
*Y7u'v alimony 生活费；赡养费
%^GfS@t All Ordinaries Index [AOI] 所有普通股指数
3E $f) all risks 全险；综合险
tq6!`L }3 All Sales Record for Stock Market 《股票市场成交报告》
ryUQU^v Allied Capital Resources Limited 新联财务有限公司
c"V"zg22 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
BdblLUGK# allocation letter 拨款信件
.p ]RKS=(: allocation of fund 分配款项；预留款项
'3D XPR^B6 allocation of profit 利润分配；溢利分配
9FY Uo allocation warrant 拨款令
>T 3- allotment 分配；配股
F]]]y5t allotment notice 股份配售通知；配股通知
4` ]^ @"{ allotment of shares 股份分配
qCpp6~]Um allowable 可获宽免；免税的
Rmt~,cW!\ allowable business loss 可扣除的营业亏损
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.X allowable expenses 可扣税的支出
j<jN0 5p allowance 免税额；津贴；备抵；准备金
j8{i#;s!" allowance for debts 债项的免税额
s.N/2F& *W allowance for depreciation by wear and tear 耗损折旧免税额
dx{bB%?Y\= allowance for funeral expenses 殡殓费的免税额
/dQl)tL allowance for inflation 为通货膨胀而预留的款项；通胀准备金
QIvVcfM^ allowance for repairs and outgoings 修葺及支出方面的免税额
{Y=WW7:Qx allowance to debtor 给债务人的津贴
YPK(be_|I alteration of capital 资本更改
G m.T;fc: alternate trustee 候补受托人
L<-_1!wh amalgamation 合并
0c'<3@39k| ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
l2rd9 -T ambit of charges 征税范围；收费范围
_] sn0rX amended valuation 经修订的估值
>#~& - 3 American Commodities Exchange 美国商品交易所
|[ k.ii6iO American Express Bank Limited 美国运通银行
) j(7]uX` American Stock Exchange 美国证券交易所
" H&W}N amortization 摊销
l%pu HZ)t amount due from banks 存放银行同业的款项
Ou!2 [oe@M amount due from banks abroad 存放海外银行同业的款项
LW 'D?p# amount due from holding companies 控股公司欠款
2 %@4] amount due from local banks 存放本港银行同业的款项
E=CsIK amount due to banks 银行同业的存款
*,8^@(th amount due to banks abroad 海外银行同业的存款
m=A(NKZ
amount due to holding companies 控股公司存款
A8fOQ amount due to local banks 本港银行同业的存款
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amount due to outport banks 外埠银行同业的存款
>WQMqQ^t@ amount for note issue 发行纸币的款额
}{qZ[/JwqN amount of bond 担保契据的款额
K>r,(zg Vc amount of consideration 代价款额
<+ Dn8 amount of contribution 供款数额
YY((V@|K amount of indebtedness 负债款额
]&xk30 amount of principal of the loan 贷款本金额
?{|q5n amount of rates chargeable 应征差饷数额
6?mibvK amount of share capital 股本额
'4Ixqb+ amount of sums assured 承保款额
'}JhzKNj amount of variation 变动幅度
lhz{1P]s amount of vote 拨款数额
J^nBdofP amount payable 应付款额
6]_pIf amount receivable 应收款额
H* QIB_ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
+xSHL|:b analysis 分析
m!4ndO;0vh ancillary risk 附属风险
lL3kh J:% annual account 周年帐目；周年帐目报表；年度决算；年结
4(~L#}:r! annual accounting date 年结日期
DiScFx |rE annual allowance 每年免税额；年积金；年度津贴；年津
EXwo,?I annual balance 年度余额
" 4K(jXq| annual disposable income 每年可动用收入
Lh"<XYY annual estimates 周年预算
>#;.n(y annual fee 年费
w%VU/6~ annual general meeting 周年大会
A v$^ annual growth rate 年增率；每年增长率
1 N^[.= annual long-term supplement 长期个案每年补助金
^ f
&XQQY annual pensionable emolument 可供计算退休金的年薪
L9 \1+rq annual report 年报
k\YG^I Annual Report on the Consumer Price Index 《消费物价指数年报》
.b&t ;4q annual return 周年报表；周年申报表；每年报税表格
NP#w +Qw Annual Return Rules 《周年报表规则》
eV"h0_ox annual review of consumer prices 每年消费物价回顾
P[#e/qnXu| annual roll-forward basis 逐年延展方式
o \<ULW* annual salary 年薪
OwUhdiG annual statement 年度报表；年度决算表
z h`<WN&H 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<s8:lA annuitant 年金受益人
0hNA1Fh{U annuity 年金
bv9]\qC]T< annuity contract 年金合约
Sh~dwxp*" annuity on human life 人寿年金
dA`IEQJL antecedent debt 先前的债项
3 !Ij;$ ante-dated cheque 倒填日期支票
gQelD6 c anticipated expenditure 预期开支
d> &,9c% anticipated net profit 预期纯利
s1$nvTzBr anticipated revenue 预期收入
ZW8vza anti-inflation measure 反通货膨胀措施
vnt%XU,,Y anti-inflationary stance 反通货膨胀立场
+I:Unp apparent deficit 表面赤字
D|L9Vs` apparent financial solvency 表面偿债能力
ks qQM apparent partner 表面合伙人
UA0Bz oky; application for personal assessment 个人入息课税申请书
Lpz>>} application of fund 资金应用
O67W&nz application to release as liquidator and to destruct the books of accounts and documents
18 d4fR 申请免除清盘人职务及毁灭帐簿与文件
mh{d8<Q2 appointed actuary 委任精算师
E *6C w
l appointed auditor 委任核数师；委任审计师
H8zK$! appointed trustee 委任的受托人
K5VWt)Z # appointer 委任人
V`d,qn)i apportioned pro rata 按比例分摊
j'<<4.( apportionment 分配；分摊
D~fl JR Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
,RI Gc US apportionment formula 分摊方程式
n;C
:0 apportionment of estate duty 遗产税的分摊
o.g V4% appraisal 估价；评估
\?ZB]*Fu appreciable growth 可观增长
|A9F\A->4 appreciable impact 显着影响
T_
<@..C appreciable increase 可观增长
qzLPw*; appreciation 增值；升值
oUr66a/[U appreciation against other currencies 相对其他货币升值
4JXeV&5Qk' appreciation of the exchange value of Hong Kong dollar 港元汇值上升
G1tY) _-8[ appreciation tax 增值税
6qp JUkd appropriation 拨款；拨用；拨付
l
-m fFN appropriation account 拨款帐目
A_ZY=jP Appropriation Bill 拨款法案
k[YS8g-Q appropriation-in-aid system 补助拨款办法
KV aiugQ approved assets 核准资产
nFe< w approved basket stock 认可一篮子证券
t%FwXaO# approved budget 核准预算
M,,bf[p$ approved charitable donation 认可慈善捐款
8)3*6+D approved charitable institution 认可慈善机构
9c'xHO` approved currency 核准货币；认可货币
hJ? O],4J approved estimates 核准预算
PO^ij2eS approved estimates of expenditure 核准开支预算
v`x.)S1 approved overseas insurer 核准海外保险人
J#(LlCs?@c approved overseas trust company 核准海外信托公司
mh #a#< approved pooled investment fund 核准汇集投资基金
A#<? 4& approved provident fund scheme 认可公积金计划
|4z IfAO approved provision 核准拨款
W:n ef<WH approved redeemable share 核准可赎回股份
+oML&g-g_ approved regional stock 认可地区性证券
\fd v]f approved retirement scheme 认可退休金计划
2tEkj=fA- approved subordinated loan 核准附属贷款
EU;9 *W< arbitrage 套戥；套汇；套利
QXFo1m arbitrageur 套戥者；套汇者
FUb\e-Q= arbitrary amount 临时款项
~P,lz!h e_ arrangement 措施；安排；协定
n\D&!y[]F arrears 欠款
T!kN)#S arrears of pay 欠付薪酬
'ya{9EdlT arrears of revenue 逾期未收税款；逾期未收的帐项
]
vsz,
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At>DjKx]O Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
E_wCN&`[ ascertainment of profit 确定利润
B ahm]2 "Asia Clear" “亚洲结算系统”
pRp Bhm;iJ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
XFpjYwn Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
h"Q8b}$^) Asian Development Fund [ADF] 亚洲发展基金
5d^sA;c Asian dollar bond 亚洲美元债券
9T9!kb Asian dollar market 亚洲美元市场
gO- _ Asian dollar rate 亚洲美元利率
3M7/?TMw{6 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
i)#d WFDTv Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
n'Lr QU asked price 沽盘；喊价；索价；卖方报价
*#|&JIEsi assessable income 应评税入息
AKfDXy assessable loss 应评税亏损
TDjm2R~9FS assessable profit 应评税利润
]p GL`ge5 assessable value 应评税值
q~o<*W assessed profit 估定利润
&` r-.&Y assessed value 经评估价值
"|q& ea rc assessment 评税；评定；估价；评税单
o#Dk&
cH assessment number 评税编号；估价编号
6;d*r$0Fc assessment of additional tax 补加税评税
FVbb2Y?R assessment of performance 业绩评估；实绩评价
!i}w~U< Assessor 评税主任
_ < V)-Y asset price bubbles 资产价格泡沫
3(N$nsi asset-backed securities 具资产保证的证券
U9 s& assets accretion 资产增值
&PHTpkaam assets and liabilities 资产与负债
An0|[ uWH assets betterment statement 资产递增表；资产改进表
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=5yxL assets lending 实物放款；有抵押贷款
_J#zY- j assets of the company passing on the death 死者去世时转移的公司资产
o5PO =AN assets pledged as security for liabilities 用作负债抵押的资产
.2t4tb(SUw assets portfolio 资产投资组合
8kIksy assets price 资产价格
8/#A!Ww] assets quality 资产质素
*:7rdzn assets realization 资产变现
WE# ^a6 assets refinancing arrangement 资产再集资安排
4F: \-O assets securitization 资产证券化
+3BN } assets situated outside Hong Kong 在香港以外地方的资产
`/+>a8 assets stripping 削减资产；拆卖资产
a dcE'fA<_ assets value 资产值
Wvh#:Z assignee 承让人
d7 y[0<xM assignment 转让；转让书；转让契
RbnVL$c assignment of interest 权益转让
qInR1 r< assignment of letters patent and trade mark 专利证书及商标转让
0Mm)`!TLSW assignment of property 物业转让；物业转让书
g:@#@1rB6 assignment right 转让权
*?vCC+ c assignor 转让人
F/ {!tx associate 有联系的人；有关连人士；相联者；合伙人；联系人
%[TR^Th6 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
5C ]x!>kX associate member 附属会员
h i( ;;C9 associated body corporate 相联法人团体
1CZgb associated company 相联公司；联属公司
@,+5y \]C associated corporation 相联法团
Wn2NMXK Association of Chartered Certified Accountants [ACCA] [United Kingdom]
q54]1T Q 公认会计师公会〔英国〕
cuI TY^6 Association of Futures Exchange Brokers 香港期货经纪协会
ED gag Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
JH9J5%sp association of underwriters 承保人组织
Btn?N assumption of control 接管
dZ@63a>>@ assurance 担保；保险；转易；转易书
.L~AL|2_ assurance of interest 权益的转易
7JH6A'& at 19XX price 按一九ＸＸ年价格计算
q]-r @yF at a discount 按赔价计算；按贴水价格计算；打折扣
Yj49t_$b at a premium 按溢价计算；按升水价格计算
<%eG:n,# at call 通知付款；按通知
4+8@`f>s at constant market price 按固定市价计算
{ VRf0c at constant price 按固定价格计算
TD0
B% at cost 按成本计算
=dKtV .L at current market price 按当时市价计算；按现时市价计算
n-;`Cy`k at current price 按当时价格计算；按现时价格计算
J
ZS:MFA at factor cost 按要素成本计算；按生产要素成本计算
\R_ C&= at money-of-the-day price 按付款当日价格计算
x 9fip- at or better 按指定或较佳价位〔买卖指令〕
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\sO at par 按面值计算；平价
8nV+e~ -w at sight 见票即付
oMa6(3T?E at the close 按收市盘
q0vQ a at the opening 按开市盘
A;M'LM- M attestation 见证；见证条款
g) jYFfGfH at-the-money option 平价期权
Xx:"4l.w. attorney 受权人；受托代表人
&h/X ku&0 attornment 新拥有人承认书
|Rk@hzM2S attributable profit 可归属利润
~f98#43 attributable share value 可归属股份价值
3]S$ih&A Auckland Stock Exchange 奥克兰证券交易所
onzxx4bax auction 拍卖
46h<,na?, auctioneer 拍卖商
wmLs/:~ audit 审计；核数
7!E,V:bt' Audit Commission 审计署
sO@Tf\d Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
n: !_ 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〕
NBGH_6DROw audit review 帐目审查
Wne@<+m X Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
6i/(5 nQ audited account 审计帐目；经审计的帐目
YaqJ,"GlT audited annual account 经审计的周年帐目
rx|pOz,: audited balance sheet 经审计的资产负债表
5$k:t auditor 核数师；核数主任；审计师
;i+jJ4 auditor's certificate 核数师证明书；审计师证明书
=aW9L )8D auditor's report 核数师报告；审计师报告
^1];S^nD Aussie bond 澳元债券
<LiP Eo.R austerity budget 紧缩预算
@q) d Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
:V ||c 5B+ Australia All Ordinaries Index 澳洲所有普通股票指数
6'f; -2 Australian Dollar [AUD] 澳元
#H~6 4/ Australian Options Market 澳大利亚期权市场
[ 4)F f Australian Securities Commission 澳洲证券事务监察委员会
WpvhTX Australian Society of Certified Practising Accountants 澳洲执业会计师公会
3bI9Zt#J%& Australian Stock Exchange 澳大利亚证券交易所
+N U G Austrian Schilling [ATS] 奥地利先令
V 'gh 6`v authentication 认证；鉴证
K[YyBE id authority to purchase 委托购买证；委购书
ECmW`#Otb) authorization 认可；核准；授权；授权书
S_H+WfIHV' authorization by direction 指示授权
m8[j #=h authorization by instruction 指令授权
G3T]`Atf authorization by warrant 令状授权
CqC`8fD1 authorization of unit trust 单位信托的认可
`R^g U]Z, authorized agent 指定代理人
Mi_$">1-W authorized capital 法定资本
dM@1l1h/ authorized clerk 出市员
4*;MJ [| authorized dealer 认可交易商
f$ QNg0v authorized financial institution 认可财务机构
@= u3ZVD authorized fund 认可基金
]ZS
OM\} authorized fund house 获授权的基金公司；认可基金公司
jPkn[W#
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8 z\ xrY authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
HZZn ' u authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
owv[M6lbD authorized insurer 获授权保险人；获认可承保人
9M c ae 31 authorized investment 特准投资项目
qH_Dc=~la authorized person 获授权人
A=0'Ks authorized representative 获授权代表
COlaD"Y authorized share capital 法定股本
l'E6CL}@[ automated quotation system 自动报价系统
"0TZTa1e Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
47/iF97 自动交易系统〔香港期货交易所有限公司〕
N'=gep0V@ automatic adjustment mechanism 自动调整机制
d0>
zS automatic adjustment system 自动调整系统
A3 *!"3nU Automatic Clearing House 自动票据交换所
2
yz _ automatic exchange rates accumulation system 自动化汇率累集系统
Ax}JLPz5' Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
FpU>^'2] automatic teller machine [ATM] 自动柜员机
7{W ny&[0 autopay 自动转帐
],].zlN available assets 可用资产
yB6?`3A: available fiscal reserve 现存财政储备
8q7b_Pq1U available profit 可用利润
69.NPy@ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
BJ(M 2|VH average 平均；平均数；海损
Cgc\
ah average basic salary 平均基本薪金
cB&:z)i4 average consumer expenditure 平均消费开支；一般消费开支
,2ar7
5Va average cost 平均成本
\l 3h0R average cost of land production 增辟土地平均成本
ybUaTD@?}b average daily turnover 平均每日成交额
9gZ $
average daily wage rate 平均每日工资率
tq?!-x +> average expenditure pattern 平均开支模式
FVBYo%Ap average growth rate 平均增长率
}ad|g6i` average net fixed assets 固定资产平均净值
|wj?ed$
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6W
Ur QFK average price 平均价格
Gs[XJ 5%`~ average propensity to consume 平均消费倾向；一般消费倾向
$ ME)#( average propensity to save 平均储蓄倾向；一般储蓄倾向
9&NgtZpt average rate 平均率
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=+WRjF average revenue 平均收入；平均收益
:M5l*sIO2 average stock 平均库存；平均存货
TS5Q1+hWHV average yearly rent 平均年租
m l$o5 &sN avoidance of double taxation 避免双重课税
3+b t~J0 avoidance of tax 避税
