A:
X&M4 c5Li A share Ａ股；甲类股份
& HphE2 h abatement of tax 减税；减扣免税额
=}r&>|rrJ ABN AMRO Bank N.V. 荷兰银行
QKZm<lUL above-the-line expenditure 线上项目支出；经常预算支出
[gz w<b:` above-the-line receipt 线上项目收入；经常预算收入
Q_6./.GQ
ABSA Asia Limited 南非联合亚洲有限公司
P }&7G- absolute change 绝对数值变更
0 } liK absolute expenditure 实际开支
|R Ai6;
absolute guideline figure 绝对准则数字
yi# Nrc5B absolute interest 绝对权益
`-s+ zG absolute order of discharge 绝对破产解除令
R`Z U'| absolute profit margin 绝对利润幅度
9T|7edl absolute value 实值；绝对值
D/{Tl absolutely vested interest 绝对既得权益
o|l)oc6{ absorbed cost 已吸收成本；已分摊成本
n1uJQt absorption 吸收；分摊；合并
v2EM| Q xp absorption rate 吸收率；摊配率；分摊率
w>H!H6Q ACB Finance Limited 亚洲商业财务有限公司
\ fU {$ acceptable form of reciprocity 合理的互惠条件
x7Ly, acceptable rate 适当利率；适当汇率
zmf5!77 acceptance agreement 承兑协议
A>OL5TCl acceptance for honour 参加承兑
w*#k&N[X acceptor 承兑人；接受人；受票人
WqY:XE+?\ acceptor for honour 参加承兑人
;csAhkf:S accident insurance 意外保险
xYM/{[ Accident Insurance Association of Hong Kong 香港意外保险公会
w69 `vK
accident insurance scheme 意外保险计划
A~I}[O~(pb accident year basis 意外年度基准
%r 6 ~5_A accommodation 通融；贷款
]v 94U b accommodation bill 通融票据；空头票据
ID'@}69.S accommodation party 汇票代发人
( rZq0* account balance 帐户余额；帐户结余
w6R=r
n account book 帐簿
DWk'6;e4j account collected in advance 预收款项
{E6b/G?Q
account current book 往来帐簿
9eGM6qW\_ account of after-acquired property 事后取得的财产报告
SY <!-g<1F account of defaulter 拖欠帐目
xfO!v> account payable 应付帐款
*qY `MW account payee only [A/C payee only] 只可转帐；存入收款人帐户
N##3k- 0Ao account receivable 应收帐款
$hn_4$ account receivable report 应收帐款报表
HQ@X"y
n account statement 结单；帐单；会计财务报表
gl.P#7X account title 帐户名称；会计科目
2d<ma*2n( accountant's report 会计师报告
_*bXVJ
] Accountant's Report Rules 会计师报告规则
0>Ki([3 accounting and auditing procedure 会计与审计程序；会计与核数程序
;N ]ElwP Accounting Arrangements 《会计安排》
'D\(p,(Mt accounting basis 会计基础
-Q 6W`*8 accounting by Official Receiver 破产管理署署长呈交的帐目
cy^ 6g? ew Accounting Circular 《会计通告》
g6QkF41nG accounting class 会计类别
X"iy .@7 accounting date 记帐日期；会计结算日期
nsw.\(# accounting for money 款项核算
X_Y$-I$qd Accounting Officer 会计主任
1;vn*w`p accounting period 会计报告期；会计期
= kZPd>&L accounting policy 会计政策；会计方针
B`RbXk68q accounting practice 会计惯例
Xd|@w{.m* accounting principle 会计准则
OYG8%L accounting record 会计记录
Ha)w*1&w" accounting report 会计报告
_jU6[y|XLh Accounting Services Branch [Treasury] 会计事务部〔库务署〕
<T Accounting Society of China 中国会计学会
vWe)c J accounting statement 会计报表
HewVwD<C accounting system 会计制度；会计系统
,589/xTA@ accounting transaction 会计事项；帐务交易
Eto0>YyZ accounting treatment 会计处理
s'~_pP accounting year 会计年度
n8zUL1:R accretion 增值；添加
G-M!I`P accrual 应计项目；应累算数目
$vGl Z<3g accrual basis 应计制；权责发生制
KMoRMCT accrual basis accounting 应计制会计；权责发生制会计
vx!nC}f"k` accrue 应累算；应计
z?j~ 2K<4 accrued benefit 应累算利益
]#S1 AvT accrued charges 应计费用
;EL!Tz L:8 accrued cumulative preference share dividend 应累算的累积优先股股息
nV:.-JR accrued expenses 应累算费用
\ vFkhm accrued interest payable 应付利息；应计未付利息
Am kHVg accrued interest receivable 应收利息；应计未收利息
m]7yc>uDy accrued right 累算权益
g[H7. accruing profit 应累算的利润
G_j` 6v) accumulated fiscal reserve 累积财政储备
=B<g_9d4 accumulated profit 累积利润；滚存溢利
iOki ZN+d> accumulated reserve 累积储备
l<7 b accumulation of surplus income 累积收益盈余
ut-UTW acquired assets 既得资产
C Cl*v acquisition 收购；购置；取得
%I6 iXq# acquisition cost 购置成本
5f}63as acquisition expenses 购置费用
[|k@Suv |z acquisition of 100% interest 收购全部股权
J# :%| F% acquisition of control 取得控制权
I!# 42~\ acquisition of fixed assets 购置固定资产
w? !@fu acquisition of shell “买壳”
UnW,|n8 acquisition price 收购价
4!/{CGP act of God 天灾
*<Qn)Az acting partner 执事合伙人
Bsz kQ>#6 active market 买卖活跃的市场；交投畅旺的市场；旺市
Vs{|:L+ active partner 积极参与的合伙人
uER c\TZ active trading 交投活跃
$qIMYX actual circulation 实际流通
]d% hU actual cost 实际成本
$stJ+uh actual expenditure 实际开支；实际支出
U&`M G1uHe actual income 实际入息；实际收入；实际收益
\i`/k( actual market 现货市场
'Ur$jW actual price 现货价；实际价格
G+\2Aj actual profit 实际利润
GbStqR~^# actual quotation 实盘；实际价位；实际报价
"hs`Y4U
actual year basis 按实际年度计算
q'c'rN^ actuals 实货
0%'&s)# actuarial investigation 精算调查
\!G&:<h actuarial principle 精算原则
q1NAKcA<U actuarial report 精算师报告
AbLOq@lrK Actuarial Society of Hong Kong 香港精算学会
oEKLu y actuarial valuation 精算师估值
4V<s" actuary 精算师
Ej6vGC., ad referendum agreement 暂定协议；有待覆核的协定
wCn W]<+ ad valorem duty 从价税；按值征税
q| gG{9 ad valorem duty system 从价税制
f&{2G2 O% ad valorem fee 从价费
3}LTEsdM ad valorem tariff 从价关税
Et`z7Q*e additional allowance 额外免税额
0[9A * additional amount for unexpired risk 未过期风险的额外款额
=wI ,H@ additional assessable profit 补加应评税利润
) ZNH/9e/ additional assessment 补加评税
Sn" 1XU additional commitment 额外承担
I&R4.;LW additional commitment vote 额外承担拨款
p~+)!Z# additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
s?E7tmaM additional dependent parent allowance 供养父母额外免税额
).-B@&Eu% additional provision 额外拨款
H.wp{m{ additional stamp duty 附加印花税
k gWF@"_ additional tax 补加税罚款；补加税款
)Q 6R6 xW Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
x:@Ht TX adjudged bankrupt 被裁定破产
EiIbp4*e adjudicated bankrupt 裁定破产人
-4;{QB? adjudication fee 裁定费；评定印花税额手续费；评估契据费
ZqS'xN :k adjudication of bankruptcy 裁定破产；宣告破产
N<T i[Q]G adjudication of insolvency 裁定无力偿还债务
0(:"q!h adjusted actual 经调整的实数；调整后的实数
[g_f`ZJ= adjusted current assets 经调整的流动资产；调整后的流动资产
F~{yqY5]n adjusted figure 经调整的数字；调整后的数额
Zp l?zI adjusted liabilities 经调整的负债；调整后的负债
!Edc]rg7 adjusted loss 经调整的亏损；调整后的亏损
I)Lg=n $ 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
q.uIZ adjusted profit 经调整的利润；调整后的利润
wgzjuTqwBF adjusted surplus 经调整的盈余额；调整后的盈余额
73 D|gF* adjusted value 经调整的价值；调整后的价值
2/qfK+a adjustment 调整；修订；理算〔保险〕
O2e ty2}?f adjustment centre 调剂中心
@6}c\z@AxM adjustment lag 调整过程的时间差距；调整时差
X: @nROL^7 adjustment mechanism 调整机制
|giK]Z adjustment of loss 亏损调整
C4TJS,!1rH adjustment process 调整过程；调整程序
5pE[}@-c9 adjustment range 调整幅度
x_bS-B)%Y: administered exchange rate 受管制汇率
]0V~ |<0c Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
%Hw POEJ administration expenses 行政费用
[1 w administration fee 手续费；行政费
c i_XcG administration in bankruptcy 破产管理
L ?4c8!Q administration order 遗产管理令
IEjKI" administrator 管理人；遗产管理人
Pb+oV administrator of the estate 遗产管理人
* j: admission of debt 债项承认书
wvp\'* $ admission of proof 接纳债权证明
0F0V JE advance 放贷款项；垫付款项；预支款项；预付款项
JrOp-ug advance account 暂支帐目；预付款帐户
=}Bq"m advance compensation 预付补偿金
;!Oj b advance from shareholder 股东垫款
FOM~ Uj advance pending reimbursement 预支以待日后付还
v}+axu/? advanced economy 先进经济体系
"n7rbh3VW advancement 预付；预付财产
bxqXFy/I advances warrant 垫款令
S TVJu![ advancing 贷出
D$Y Ai% *H adverse balance 逆差
gmj
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z%`Tf&UL advertisement addressed to shareholders 在报章刊登的致股东通告
A\i /@x5# advice for collection 托收通知书
\G#Qe*"'K advice of drawing 提款通知书；汇票通知书
*;,=x< advice of payment 付款通知
agM.-MK Advisory Committee [Securities and Futures Commission]
Kbg`ZO* 谘询委员会〔证券及期货事务监察委员会〕
4+$<G /K Advisory Committee on Diversification 经济多元化谘询委员会
e ! 6SJ7xC affidavit 誓章；遗产申报誓章
E@JxY affidavit of no receipt 述明无收款的誓章
3wX{U8mrg affiliate 联号；联营公司；附属公司
cx _[Y affiliated company 附属公司；联号；联营公司
Z?ZcQ[eC affirmation [estate duty] 非宗教式宣誓〔遗产税〕
dt',)i 8D affordability 负担能力
Gyjx:EM African Development Bank [AfDB] 非洲开发银行
Q2Yv8q_}Uq after-acquired property 事后取得的财产
!_?<-f( after-hours dealing 市后交易
MPAZ%<gmD after-tax profit 税后盈利；税后利润；税后溢利
f0IljY!. agency agreement 代理协议
{l0 ;G) - agency expenses 代理机构的开支
e%R+IH5i
agency fee 代理费
@1*lmFq'kV Agency Law 《代理法》
f8#WT$Ewy agent 代理人；承销人
JAC W#'4hV agent of company 公司代理人
= <O{t#] agent's fee 代理人费；经纪费
>QE^KtZ aggregate 总计；总数；总体数字
o*qEAy ? aggregate amount 总款额；总额
p0qQ( aggregate assets and liabilities 总体资产与负债
yD#w @yG aggregate at constant price 按固定价格计算的总体数字
HAf.LdnzS aggregate demand 总需求
?uU0NKZA aggregate gross position 总持仓量
p $?c>lim aggregate limit 总限额
pEH[fA ] aggregate of salaries tax 合计薪俸税
8&snLOU
-Q aggregate performance 总体表现；总体业绩
$T7hY$2Q l aggregate supply 总体供应
)P4# P2 aggregate surplus 总盈余
w}n:_e aggregate total 整体总额
]yu,YZ@7 aggregate value 总值；合计价值
L$zI_
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!#cZ! aggregated net chargeable income 合计应课税入息实额
s!S,;H aggregation 合并计算；合计；总和
$T* ##kyE9 aggregation of incomes of husband and wife 夫妇入息合并计算
0=Jf93D5 aggregation of property 财产的总和
^ei[#I agio 差价；贴水
L-ans2? Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
6ExUNp @U> Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
a, X= !oJ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
lOp/kGmn+ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Z- [nHSf 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
cy)b/4h@ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
2y;
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o %#Z
agreement for a settlement 授产协议
K0B
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N}{CL(xi agreement for sale 售卖协议；买卖协议
/E>z8 J$ agreement for sale and purchase 买卖协议
,Nl]rmI agreement for the payment of interest 支付利息协议
aIaydu+ \ agreement for the repayment of money 还款协议
!R,9Pg*E y agreement of reinsurance 再保险协议
?3
J Agricultural Bank of China 中国农业银行
A6w/X`([O air passenger departure tax 飞机乘客离境税
~:7AHK2 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
PRm Z 3 airport tax 机场税
=uK Gh`^[ alcohol duty 酒精税
_i [.5 alienation 让与；让渡；转让
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alimony 生活费；赡养费
*0bbSw1kc All Ordinaries Index [AOI] 所有普通股指数
"aN l2 T all risks 全险；综合险
`K[:<p} All Sales Record for Stock Market 《股票市场成交报告》
{m5tgVi& Allied Capital Resources Limited 新联财务有限公司
W"9iFj X all-items index [Consumer Price Index] 总指数〔消费物价指数〕
N{n}]Js1D- allocation letter 拨款信件
6_/oVvd allocation of fund 分配款项；预留款项
'>FJk`iI allocation of profit 利润分配；溢利分配
H8 yc< allocation warrant 拨款令
X ;_0"g allotment 分配；配股
c)Ft#vzg&e allotment notice 股份配售通知；配股通知
#u+BjuZo allotment of shares 股份分配
rN#ydw:9 allowable 可获宽免；免税的
_Df I78`( allowable business loss 可扣除的营业亏损
5 v IuH+ 0 allowable expenses 可扣税的支出
1xK'T_[ allowance 免税额；津贴；备抵；准备金
0@a6r=`el allowance for debts 债项的免税额
\phG$4(7+ allowance for depreciation by wear and tear 耗损折旧免税额
ll;#4~iA allowance for funeral expenses 殡殓费的免税额
&8t?OpB =h allowance for inflation 为通货膨胀而预留的款项；通胀准备金
o:C:obiQbu allowance for repairs and outgoings 修葺及支出方面的免税额
cn ,zUG!-h allowance to debtor 给债务人的津贴
Z5~dU{XsT alteration of capital 资本更改
r $ue1bH}| alternate trustee 候补受托人
SxXh
N amalgamation 合并
} {/4sll ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
h `&@>uEiq ambit of charges 征税范围；收费范围
N^|r.J amended valuation 经修订的估值
U@[P.y~J American Commodities Exchange 美国商品交易所
Y1AbG1n| American Express Bank Limited 美国运通银行
EK. L>3 American Stock Exchange 美国证券交易所
}]sI?&xB amortization 摊销
><iE VrpN amount due from banks 存放银行同业的款项
#I9 |>XE1 amount due from banks abroad 存放海外银行同业的款项
DoWY*2E amount due from holding companies 控股公司欠款
bTC2Ya amount due from local banks 存放本港银行同业的款项
xD#PM |I amount due to banks 银行同业的存款
lD2>`s 5 amount due to banks abroad 海外银行同业的存款
@Zd+ XWFw amount due to holding companies 控股公司存款
}4xxge?r amount due to local banks 本港银行同业的存款
THQ W8 V amount due to outport banks 外埠银行同业的存款
oMda)5 & amount for note issue 发行纸币的款额
{B|U 8j[ amount of bond 担保契据的款额
S4<@ji amount of consideration 代价款额
|
(P%< amount of contribution 供款数额
P,AS`=z amount of indebtedness 负债款额
9\TvX!)h amount of principal of the loan 贷款本金额
LXIlrZ9D5 amount of rates chargeable 应征差饷数额
XboOvdt^| amount of share capital 股本额
`< y[V amount of sums assured 承保款额
o)n8,k&nm amount of variation 变动幅度
"Ks% ! amount of vote 拨款数额
!Dkz6B* amount payable 应付款额
mh44 amount receivable 应收款额
d%9I*Qo0, Amsterdam Stock Exchange 阿姆斯特丹证券交易所
sAk~`(:4! analysis 分析
'.~vN L+
O ancillary risk 附属风险
YU76(S9 0# annual account 周年帐目；周年帐目报表；年度决算；年结
BieII$\P%P annual accounting date 年结日期
{d (PH7R annual allowance 每年免税额；年积金；年度津贴；年津
c}vy9m$B_ annual balance 年度余额
do*`-SDy annual disposable income 每年可动用收入
R#tz"T@ annual estimates 周年预算
WlP@ Tm5g/ annual fee 年费
6 6x} |7
annual general meeting 周年大会
LYh5f# annual growth rate 年增率；每年增长率
P;KbS~ SlC annual long-term supplement 长期个案每年补助金
[OG-ZcNu? annual pensionable emolument 可供计算退休金的年薪
nL^6{I~ annual report 年报
|NtT-T)7 Annual Report on the Consumer Price Index 《消费物价指数年报》
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[ annual return 周年报表；周年申报表；每年报税表格
z1!ya#,$ Annual Return Rules 《周年报表规则》
m|~,# d@ annual review of consumer prices 每年消费物价回顾
f]$ g9H annual roll-forward basis 逐年延展方式
EBzg<-?o annual salary 年薪
bXq,iX annual statement 年度报表；年度决算表
2 T{P IJg3 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
\,
n'D annuitant 年金受益人
k;zb q annuity 年金
0x# 6L annuity contract 年金合约
b9|F>3?r> annuity on human life 人寿年金
^1,]?F^ antecedent debt 先前的债项
\+GXUnkj ante-dated cheque 倒填日期支票
)2YU| anticipated expenditure 预期开支
\Qk:\aLR anticipated net profit 预期纯利
y(.WK8
anticipated revenue 预期收入
!nVX .m9 anti-inflation measure 反通货膨胀措施
IvIBf2D;Q anti-inflationary stance 反通货膨胀立场
NL&g/4A[a apparent deficit 表面赤字
l[G ,sq" apparent financial solvency 表面偿债能力
3}g?d/^E3 apparent partner 表面合伙人
( ]1le|+ application for personal assessment 个人入息课税申请书
E\m?0]W| application of fund 资金应用
i 04Sf^ application to release as liquidator and to destruct the books of accounts and documents
Si]Z `_ 申请免除清盘人职务及毁灭帐簿与文件
4)Pt]#Ti appointed actuary 委任精算师
8SAz,m!W) appointed auditor 委任核数师；委任审计师
q*{"6"4( appointed trustee 委任的受托人
UMhM8m!=o appointer 委任人
&[*<> apportioned pro rata 按比例分摊
08k1 w,6W apportionment 分配；分摊
*B:{g>0 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
7M;Y#=sR apportionment formula 分摊方程式
8x,;B_Zu apportionment of estate duty 遗产税的分摊
9U}EVpD appraisal 估价；评估
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appreciable growth 可观增长
qwFn(pK[ appreciable impact 显着影响
m$LZ3=v%8 appreciable increase 可观增长
W\ ~ZmA. appreciation 增值；升值
"r"]NyM appreciation against other currencies 相对其他货币升值
T>f -b3dk appreciation of the exchange value of Hong Kong dollar 港元汇值上升
) STt 3. appreciation tax 增值税
_%zU ^aE appropriation 拨款；拨用；拨付
W]Ph:O ^5c appropriation account 拨款帐目
P Y z | d
Appropriation Bill 拨款法案
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+ appropriation-in-aid system 补助拨款办法
HwST^\Ao approved assets 核准资产
g 1zqh, approved basket stock 认可一篮子证券
Tg:NeAN7( approved budget 核准预算
3;:xEPb._6 approved charitable donation 认可慈善捐款
4zf#zJw approved charitable institution 认可慈善机构
H8\{ GG g approved currency 核准货币；认可货币
) ]~HjA; approved estimates 核准预算
%< j=& approved estimates of expenditure 核准开支预算
kI[EG<N1k approved overseas insurer 核准海外保险人
bjT 0Fi0- approved overseas trust company 核准海外信托公司
}_?7k0EZ@ approved pooled investment fund 核准汇集投资基金
BMX x(W] approved provident fund scheme 认可公积金计划
&OzJ^G\o approved provision 核准拨款
M$&>"% Oi approved redeemable share 核准可赎回股份
:cynZab approved regional stock 认可地区性证券
:He:Bdk approved retirement scheme 认可退休金计划
/=r&9P@Ay< approved subordinated loan 核准附属贷款
\17)=W arbitrage 套戥；套汇；套利
n.1a1 Tf arbitrageur 套戥者；套汇者
&R^mpV5 arbitrary amount 临时款项
_R-#I arrangement 措施；安排；协定
HKxrBQr78 arrears 欠款
UVI=&y]c,p arrears of pay 欠付薪酬
n,HWVo>([ arrears of revenue 逾期未收税款；逾期未收的帐项
~{NDtB) articles of association 组织章程；组织细则；组织章程细则
UT{N ly8u Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
czZ-C +}% ascertainment of profit 确定利润
A(s/Nz> "Asia Clear" “亚洲结算系统”
g:,4K d| Asia Commercial Bank Ltd. 亚洲商业银行有限公司
[6|8Gx : Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
P2s0 H+< Asian Development Fund [ADF] 亚洲发展基金
IS=)J( 0 Asian dollar bond 亚洲美元债券
QM _~w \ Asian dollar market 亚洲美元市场
RgRcW 5VxK Asian dollar rate 亚洲美元利率
(Q&z1XK3 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
/:USpuu Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
'Gt`3qG asked price 沽盘；喊价；索价；卖方报价
=G72`]#- assessable income 应评税入息
1^W Aps assessable loss 应评税亏损
Bk z assessable profit 应评税利润
JGdBp j: assessable value 应评税值
Z$hxo )| assessed profit 估定利润
#{ ?oUg>$ assessed value 经评估价值
dkn_`j\v assessment 评税；评定；估价；评税单
B " B assessment number 评税编号；估价编号
< kM%z {p assessment of additional tax 补加税评税
EwOTG
Y{0p assessment of performance 业绩评估；实绩评价
{MEU|9@
Y Assessor 评税主任
,`Ml o asset price bubbles 资产价格泡沫
b~~}(^Bg asset-backed securities 具资产保证的证券
0WPxzmY assets accretion 资产增值
4OIN@n*4 assets and liabilities 资产与负债
4Sl^cKb$7 assets betterment statement 资产递增表；资产改进表
eo,]b1C2n assets lending 实物放款；有抵押贷款
. LS.Z
4@ assets of the company passing on the death 死者去世时转移的公司资产
D0]9
-h assets pledged as security for liabilities 用作负债抵押的资产
E nUo B< assets portfolio 资产投资组合
.ev]tu2N assets price 资产价格
[{c8:)ar assets quality 资产质素
~G$OY9UC assets realization 资产变现
"l@~WE assets refinancing arrangement 资产再集资安排
0y1t%C075 assets securitization 资产证券化
s`TBz8QO$ assets situated outside Hong Kong 在香港以外地方的资产
u4nXK
<KL| assets stripping 削减资产；拆卖资产
xAO ]u[J assets value 资产值
h7w<.zwu
t assignee 承让人
U! `'Qw; assignment 转让；转让书；转让契
* K 7L5. assignment of interest 权益转让
( l^lS=x assignment of letters patent and trade mark 专利证书及商标转让
z&:[.B assignment of property 物业转让；物业转让书
u, ]yd* assignment right 转让权
df)1} /* L assignor 转让人
g bh:Y}_FU associate 有联系的人；有关连人士；相联者；合伙人；联系人
EtcamI*` Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Xg)yz~Ug associate member 附属会员
}B.C#Y$@ associated body corporate 相联法人团体
j)0R*_-B[ associated company 相联公司；联属公司
Jzj~uz associated corporation 相联法团
3k(?`4JJ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
hh{liS% 10 公认会计师公会〔英国〕
i0!F Association of Futures Exchange Brokers 香港期货经纪协会
/6fPC;l Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
.`p _vS9 association of underwriters 承保人组织
-I*A `M assumption of control 接管
/l`X Js assurance 担保；保险；转易；转易书
O^:h _L assurance of interest 权益的转易
u rOG Oa$ at 19XX price 按一九ＸＸ年价格计算
pWp2{G^XB at a discount 按赔价计算；按贴水价格计算；打折扣
;0 *^9 8K at a premium 按溢价计算；按升水价格计算
u j@<_|7 at call 通知付款；按通知
}X?*o `sW at constant market price 按固定市价计算
E .3}a>f at constant price 按固定价格计算
Y[DKj!v at cost 按成本计算
vB{b/xmah at current market price 按当时市价计算；按现时市价计算
}M9al@" at current price 按当时价格计算；按现时价格计算
S#9SAX [ at factor cost 按要素成本计算；按生产要素成本计算
9|`@cz w at money-of-the-day price 按付款当日价格计算
6 b|`[t at or better 按指定或较佳价位〔买卖指令〕
$^!w`>0C at par 按面值计算；平价
("6W.i> at sight 见票即付
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& 9H at the close 按收市盘
rZv+K/6*M at the opening 按开市盘
:I('xVNPz attestation 见证；见证条款
_ XZ=4s at-the-money option 平价期权
B,>Fh X>h attorney 受权人；受托代表人
k
))*z FV attornment 新拥有人承认书
m { fQL attributable profit 可归属利润
av?B pN"l attributable share value 可归属股份价值
A& F4;>dms Auckland Stock Exchange 奥克兰证券交易所
^j %UZ auction 拍卖
E'8Bw7 Tz auctioneer 拍卖商
M<unQ1+wh audit 审计；核数
zf~zYZSr Audit Commission 审计署
r<v%Zp Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
ea0tx3' 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Ak T w?v' audit review 帐目审查
]Qr8 wa>Z Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
PNgMLQI6 audited account 审计帐目；经审计的帐目
63S1ed [ audited annual account 经审计的周年帐目
J36@Pf ]h audited balance sheet 经审计的资产负债表
MF}Lv1/[-J auditor 核数师；核数主任；审计师
@3 c#\jx auditor's certificate 核数师证明书；审计师证明书
e,&%Z
auditor's report 核数师报告；审计师报告
Mqp68% Aussie bond 澳元债券
}!V<"d,! austerity budget 紧缩预算
Rk%M~ D*- Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
3SDWR@x& Australia All Ordinaries Index 澳洲所有普通股票指数
L0b] ^_ tI Australian Dollar [AUD] 澳元
+c`C9RXk Australian Options Market 澳大利亚期权市场
X&.$/xaT Australian Securities Commission 澳洲证券事务监察委员会
uk f\* Australian Society of Certified Practising Accountants 澳洲执业会计师公会
2 bnIT>( Australian Stock Exchange 澳大利亚证券交易所
lO> 7`2x=F Austrian Schilling [ATS] 奥地利先令
N>%KV8>{L authentication 认证；鉴证
dY@Tt&k8E authority to purchase 委托购买证；委购书
Os 2YZ<t authorization 认可；核准；授权；授权书
w s>Iyw.u authorization by direction 指示授权
l0\>zWLZZ9 authorization by instruction 指令授权
!a(qqZ|s authorization by warrant 令状授权
j jT 2k authorization of unit trust 单位信托的认可
ysJhP . authorized agent 指定代理人
l=~9 9mE authorized capital 法定资本
irb.F>( x authorized clerk 出市员
k`mrRs authorized dealer 认可交易商
2G5!u) authorized financial institution 认可财务机构
N vHy' authorized fund 认可基金
{_ho!OS> authorized fund house 获授权的基金公司；认可基金公司
N|d.!Q;V.y authorized institution 认可机构
ZX6=D>)u authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
,
gr&s+ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
OGi4m | authorized insurer 获授权保险人；获认可承保人
k>;r9^ D authorized investment 特准投资项目
IA 9v1:> authorized person 获授权人
QqK{~I|l authorized representative 获授权代表
zHc 4e
authorized share capital 法定股本
2a(yR ># automated quotation system 自动报价系统
X:-bAu}D Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
PSqtZN 自动交易系统〔香港期货交易所有限公司〕
~uZLe\>K automatic adjustment mechanism 自动调整机制
\]#;!6ge automatic adjustment system 自动调整系统
ySK Yqt z Automatic Clearing House 自动票据交换所
p F *~)e automatic exchange rates accumulation system 自动化汇率累集系统
? CW^*S o Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
0R 5^p automatic teller machine [ATM] 自动柜员机
2td|8 vDA autopay 自动转帐
-kri3?Y, available assets 可用资产
X.AWs=:- available fiscal reserve 现存财政储备
QRZTT qG available profit 可用利润
9 c5G 6n0 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
ah"MzU ) average 平均；平均数；海损
M3;v3
}z<- average basic salary 平均基本薪金
? ]:EmP average consumer expenditure 平均消费开支；一般消费开支
g yH7 ((#i average cost 平均成本
9k+ &fyy average cost of land production 增辟土地平均成本
(T#(A4:6S average daily turnover 平均每日成交额
vl{_M*w
; average daily wage rate 平均每日工资率
m57tO X average expenditure pattern 平均开支模式
/Zeg\}/4[ average growth rate 平均增长率
zmfRZ!Eh average net fixed assets 固定资产平均净值
K-Dk2(x average of relatives 相对价格平均数
sa gBmA~ average price 平均价格
s ?;<F average propensity to consume 平均消费倾向；一般消费倾向
0m YZ7S5g average propensity to save 平均储蓄倾向；一般储蓄倾向
o`T< }z26 average rate 平均率
yw Q!9 \ average revenue 平均收入；平均收益
Q ~Sv2 average stock 平均库存；平均存货
sHPwW5j/o' average yearly rent 平均年租
0jJ28.kOp avoidance of double taxation 避免双重课税
'oHOFH9:{b avoidance of tax 避税
