A:
WHV]H A share Ａ股；甲类股份
G 4jaHpPi abatement of tax 减税；减扣免税额
B!S s
35< ABN AMRO Bank N.V. 荷兰银行
;'\{T#5) above-the-line expenditure 线上项目支出；经常预算支出
*mqoyOa above-the-line receipt 线上项目收入；经常预算收入
>3S^9{d ABSA Asia Limited 南非联合亚洲有限公司
7qyv.{+ absolute change 绝对数值变更
_;A? w8z absolute expenditure 实际开支
YWf w%p?n" absolute guideline figure 绝对准则数字
y=L9E? absolute interest 绝对权益
H:~41f[ absolute order of discharge 绝对破产解除令
8Nr,Wq absolute profit margin 绝对利润幅度
y6[^I'kz absolute value 实值；绝对值
JsOu
*9R absolutely vested interest 绝对既得权益
Eua\N<!aai absorbed cost 已吸收成本；已分摊成本
Q(
WE.ux)< absorption 吸收；分摊；合并
K%Sy~6iD& absorption rate 吸收率；摊配率；分摊率
S?Y,sl+A: ACB Finance Limited 亚洲商业财务有限公司
~%6GF57gC acceptable form of reciprocity 合理的互惠条件
Q%xvS,oI acceptable rate 适当利率；适当汇率
$/sQatic acceptance agreement 承兑协议
"}"Bvp^ acceptance for honour 参加承兑
TP6i SF acceptor 承兑人；接受人；受票人
2 9 +p|n acceptor for honour 参加承兑人
(_}w4N# accident insurance 意外保险
N Fc@Kz<H Accident Insurance Association of Hong Kong 香港意外保险公会
/<(d.6T[}: accident insurance scheme 意外保险计划
a r0y8>]3 accident year basis 意外年度基准
=h~\nTN accommodation 通融；贷款
&^H qbLz accommodation bill 通融票据；空头票据
G/F0 )M accommodation party 汇票代发人
}&Eb {' account balance 帐户余额；帐户结余
))M; .b.D account book 帐簿
{ r9fKA account collected in advance 预收款项
W_zv"c account current book 往来帐簿
WQ\H 2go account of after-acquired property 事后取得的财产报告
DR."C+ account of defaulter 拖欠帐目
>*TFM[((Y) account payable 应付帐款
vW\#2[j[ account payee only [A/C payee only] 只可转帐；存入收款人帐户
4{d`-reHg account receivable 应收帐款
QyJ2P{z account receivable report 应收帐款报表
(6C%w)8' account statement 结单；帐单；会计财务报表
FFT h}>> account title 帐户名称；会计科目
k+^-;=u 6< accountant's report 会计师报告
t 3TnqA Accountant's Report Rules 会计师报告规则
a0Y/,S* K accounting and auditing procedure 会计与审计程序；会计与核数程序
! H)D@,@ & Accounting Arrangements 《会计安排》
!6t
()] accounting basis 会计基础
/f!CX|U accounting by Official Receiver 破产管理署署长呈交的帐目
@"*8nV# Accounting Circular 《会计通告》
l \= M'D accounting class 会计类别
LB<,(d yh accounting date 记帐日期；会计结算日期
l
vuoVINEp accounting for money 款项核算
c}nXMA^^ Accounting Officer 会计主任
L0_qHLY accounting period 会计报告期；会计期
OUY 65K accounting policy 会计政策；会计方针
(
}DCy23 accounting practice 会计惯例
:*wnO;eN accounting principle 会计准则
mVYLI!n}0# accounting record 会计记录
4\%0a,\^ accounting report 会计报告
P:z 5/??2S Accounting Services Branch [Treasury] 会计事务部〔库务署〕
zwA kXj Accounting Society of China 中国会计学会
_kR,R"lh accounting statement 会计报表
7o$4ov;T accounting system 会计制度；会计系统
l$% mZl accounting transaction 会计事项；帐务交易
GS^U6Xef accounting treatment 会计处理
q%u;+/|l accounting year 会计年度
u!([m;
x| accretion 增值；添加
su~ _l[6 accrual 应计项目；应累算数目
L#'B-G4&y accrual basis 应计制；权责发生制
^O
cM)Z6h accrual basis accounting 应计制会计；权责发生制会计
W/O&(t accrue 应累算；应计
Z8 \c'xN accrued benefit 应累算利益
YuWsE4$ accrued charges 应计费用
C7ZU)MEUd/ accrued cumulative preference share dividend 应累算的累积优先股股息
Z5 /g\G[ accrued expenses 应累算费用
e[t +pnRh accrued interest payable 应付利息；应计未付利息
6 x*u S~' accrued interest receivable 应收利息；应计未收利息
pn 6 e{ accrued right 累算权益
Hu
.e@7 accruing profit 应累算的利润
/J8'mCuC. accumulated fiscal reserve 累积财政储备
'-F
}(9M accumulated profit 累积利润；滚存溢利
&e\A v.n@- accumulated reserve 累积储备
$7{ V+> accumulation of surplus income 累积收益盈余
{1^9* acquired assets 既得资产
u$c)B<.UR acquisition 收购；购置；取得
p]*BeiT#n% acquisition cost 购置成本
;;E " +. acquisition expenses 购置费用
;Ry
)^5Q acquisition of 100% interest 收购全部股权
z.f~wAT@< acquisition of control 取得控制权
2}P<}- ?6 acquisition of fixed assets 购置固定资产
'l$<DcBj acquisition of shell “买壳”
Ak!l}d acquisition price 收购价
A &i
act of God 天灾
7Zl- | acting partner 执事合伙人
hB#z8D active market 买卖活跃的市场；交投畅旺的市场；旺市
Z6<vLc active partner 积极参与的合伙人
{0fQ"))" active trading 交投活跃
n/_cJD \ actual circulation 实际流通
u 89u#gCAC actual cost 实际成本
Xp]tL3-p actual expenditure 实际开支；实际支出
*N"b n'>3 actual income 实际入息；实际收入；实际收益
3IqYp K(s actual market 现货市场
P7n+@ L$ actual price 现货价；实际价格
|qS<{WZ!h actual profit 实际利润
y%CaaK=V3 actual quotation 实盘；实际价位；实际报价
* pN,@ZV$ actual year basis 按实际年度计算
RltG/ZI actuals 实货
'J^E|1P actuarial investigation 精算调查
.S&S#}$/] actuarial principle 精算原则
v_*E:E actuarial report 精算师报告
kI974:e42 Actuarial Society of Hong Kong 香港精算学会
YX+Da"\ actuarial valuation 精算师估值
/8baJ+D"4\ actuary 精算师
S8+Xk= x ad referendum agreement 暂定协议；有待覆核的协定
CCJ!;d;&87 ad valorem duty 从价税；按值征税
/#?lG`'1 ad valorem duty system 从价税制
QKYGeT7&Y' ad valorem fee 从价费
9k_3=KS3N ad valorem tariff 从价关税
e uHX7 additional allowance 额外免税额
;8UHnhk_O additional amount for unexpired risk 未过期风险的额外款额
2U6j?MyH2 additional assessable profit 补加应评税利润
yi3@ -
additional assessment 补加评税
@>'.F<:P< additional commitment 额外承担
K ;2tY+I additional commitment vote 额外承担拨款
|5SYKA7CS additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
R aFk/mSw additional dependent parent allowance 供养父母额外免税额
5B{ O!SNd additional provision 额外拨款
n$ye:p>`- additional stamp duty 附加印花税
Z3=DM=V;v additional tax 补加税罚款；补加税款
EJYfk?(B Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
xq',pzN adjudged bankrupt 被裁定破产
-`6O(he adjudicated bankrupt 裁定破产人
< Tr_,Ya{9 adjudication fee 裁定费；评定印花税额手续费；评估契据费
7 ~[1%` adjudication of bankruptcy 裁定破产；宣告破产
4
Y q|Z adjudication of insolvency 裁定无力偿还债务
zO`54^ adjusted actual 经调整的实数；调整后的实数
u]P0:)tS. adjusted current assets 经调整的流动资产；调整后的流动资产
/ve8);cH\ adjusted figure 经调整的数字；调整后的数额
VIL #q adjusted liabilities 经调整的负债；调整后的负债
Ml8 '=KN_ adjusted loss 经调整的亏损；调整后的亏损
ANh5-8y 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
>\b=bT@iM adjusted profit 经调整的利润；调整后的利润
2s,wC!', adjusted surplus 经调整的盈余额；调整后的盈余额
>S 5:zz\ adjusted value 经调整的价值；调整后的价值
W`] , adjustment 调整；修订；理算〔保险〕
8Pklw^k adjustment centre 调剂中心
RRy3N
)HR adjustment lag 调整过程的时间差距；调整时差
Fs7/ 3
adjustment mechanism 调整机制
>G<AyS&z* adjustment of loss 亏损调整
zH8l-0I+$ adjustment process 调整过程；调整程序
Y3jb 'S4( adjustment range 调整幅度
DUiqt09`~ administered exchange rate 受管制汇率
fL4F
~@`9l Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
=8 d`qS" administration expenses 行政费用
): C4"2l3 administration fee 手续费；行政费
{{ M?+]p,^ administration in bankruptcy 破产管理
+0; n t administration order 遗产管理令
F(/^??<5 administrator 管理人；遗产管理人
Owalt4}C administrator of the estate 遗产管理人
+vf k+6 admission of debt 债项承认书
4RsV\Y{FN admission of proof 接纳债权证明
&;7\/m*W1 advance 放贷款项；垫付款项；预支款项；预付款项
C( C4R+U advance account 暂支帐目；预付款帐户
z%t >z9hU advance compensation 预付补偿金
+u*WUw! % advance from shareholder 股东垫款
bU1UNm`{C advance pending reimbursement 预支以待日后付还
?lCKZm.,(- advanced economy 先进经济体系
(
3IM7 advancement 预付；预付财产
6 l IFxc advances warrant 垫款令
M")v ph^ advancing 贷出
@#ih;F adverse balance 逆差
Y;S+2])R2 adverse exchange 逆汇
P L<q|y advertisement addressed to shareholders 在报章刊登的致股东通告
*nD yB. ( advice for collection 托收通知书
f+Nq?GvwBQ advice of drawing 提款通知书；汇票通知书
CDei+ q advice of payment 付款通知
iUqL / Advisory Committee [Securities and Futures Commission]
I'G$ : GX 谘询委员会〔证券及期货事务监察委员会〕
AEm?g$a Advisory Committee on Diversification 经济多元化谘询委员会
;5-Sn(G affidavit 誓章；遗产申报誓章
kc `Q-
N} affidavit of no receipt 述明无收款的誓章
%VsuG A affiliate 联号；联营公司；附属公司
D
%~s affiliated company 附属公司；联号；联营公司
>1xlP/4jx affirmation [estate duty] 非宗教式宣誓〔遗产税〕
he&*N*of: affordability 负担能力
M~;Ww-./ African Development Bank [AfDB] 非洲开发银行
hRSRz5 J} after-acquired property 事后取得的财产
t#oJr2 after-hours dealing 市后交易
zzy%d c after-tax profit 税后盈利；税后利润；税后溢利
3]0ET c T agency agreement 代理协议
MT BN&4[ agency expenses 代理机构的开支
?G+ v#?A agency fee 代理费
T>d-f=(9KH Agency Law 《代理法》
$I! vQbi agent 代理人；承销人
cEO g agent of company 公司代理人
~P|YAaFx agent's fee 代理人费；经纪费
!0ySS {/ aggregate 总计；总数；总体数字
E >xdJ aggregate amount 总款额；总额
@rkNx@[~ aggregate assets and liabilities 总体资产与负债
LJYFz=p " aggregate at constant price 按固定价格计算的总体数字
K~AQ) ]pJI aggregate demand 总需求
ge?1ez2 aggregate gross position 总持仓量
+LV~%?W aggregate limit 总限额
ZeF PwW aggregate of salaries tax 合计薪俸税
#Zk6
aggregate performance 总体表现；总体业绩
%0@Jm)K^ aggregate supply 总体供应
L m"a3Nb aggregate surplus 总盈余
P-[6xu+] aggregate total 整体总额
SfQ ,uD6 aggregate value 总值；合计价值
)( b]-
) aggregated basis 合计基准
i3s-l8\\z aggregated net chargeable income 合计应课税入息实额
$/nU0W aggregation 合并计算；合计；总和
=:mD)oX* aggregation of incomes of husband and wife 夫妇入息合并计算
&%L1n?>Q} aggregation of property 财产的总和
^rjICF e agio 差价；贴水
\ kZxys!4 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》
cF3V{b|bU Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
$`x4|a8- 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
WMZ&LlB% Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
(}vi"mCeW 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
)U e9:e Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
> y" V % 《香港政府和大韩民国政府关于相互促进和保护投资协定》
aGx`ec*t agreement for a settlement 授产协议
5`*S'W}\> agreement for assignment 转让协议
K+TRt"W8&s agreement for sale 售卖协议；买卖协议
dGMBgj agreement for sale and purchase 买卖协议
]$!-%pNv agreement for the payment of interest 支付利息协议
{LVii}< agreement for the repayment of money 还款协议
{ :'#Ts< agreement of reinsurance 再保险协议
C^XJE1D. Agricultural Bank of China 中国农业银行
#g \O*oYaw air passenger departure tax 飞机乘客离境税
>7 B6iR6N Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
su>GeJiPW airport tax 机场税
5Q,#Co alcohol duty 酒精税
?@6N EfQf alienation 让与；让渡；转让
y[oc^Zuo alimony 生活费；赡养费
q>X#Aaib All Ordinaries Index [AOI] 所有普通股指数
nJY#d; all risks 全险；综合险
7"w r8 All Sales Record for Stock Market 《股票市场成交报告》
L+7L0L bNU Allied Capital Resources Limited 新联财务有限公司
TB\#frG all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Ey A} allocation letter 拨款信件
ie{9zO<d allocation of fund 分配款项；预留款项
kUUeyq allocation of profit 利润分配；溢利分配
v4=9T<[ allocation warrant 拨款令
i]a 5cn allotment 分配；配股
rg )>ZHx allotment notice 股份配售通知；配股通知
.Ebg>j:\ allotment of shares 股份分配
AK%`EsI^ allowable 可获宽免；免税的
l_5]~N allowable business loss 可扣除的营业亏损
SwpS 6 allowable expenses 可扣税的支出
g"c\o uSY allowance 免税额；津贴；备抵；准备金
4 ,!#E0 allowance for debts 债项的免税额
Hly2{hokq allowance for depreciation by wear and tear 耗损折旧免税额
f1y3l1/ allowance for funeral expenses 殡殓费的免税额
f/&gR5 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
vzM8U>M allowance for repairs and outgoings 修葺及支出方面的免税额
L,M=o gdb allowance to debtor 给债务人的津贴
XCCN6[[+ alteration of capital 资本更改
I9rWut @+ alternate trustee 候补受托人
wO/}4>\ amalgamation 合并
ZH;VE X ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
W2P(!q>r] ambit of charges 征税范围；收费范围
cm@q{(r amended valuation 经修订的估值
?%dsY \ American Commodities Exchange 美国商品交易所
ET;YA a* American Express Bank Limited 美国运通银行
C;];4[XR American Stock Exchange 美国证券交易所
d5T M _ C amortization 摊销
~CCRs7V/L amount due from banks 存放银行同业的款项
1p=^I'# amount due from banks abroad 存放海外银行同业的款项
Md m S amount due from holding companies 控股公司欠款
{.qeVE{ amount due from local banks 存放本港银行同业的款项
G ?)NDRM amount due to banks 银行同业的存款
n*{aN}auJ amount due to banks abroad 海外银行同业的存款
?j9 J6=2 amount due to holding companies 控股公司存款
9`]Gosz amount due to local banks 本港银行同业的存款
~VYZu=p amount due to outport banks 外埠银行同业的存款
cw|3W] amount for note issue 发行纸币的款额
*UhYX )J amount of bond 担保契据的款额
uOUgU$%zqH amount of consideration 代价款额
UJMM & amount of contribution 供款数额
4<[,"<G~3 amount of indebtedness 负债款额
?-%Q[W amount of principal of the loan 贷款本金额
L|pMq !@J amount of rates chargeable 应征差饷数额
8Y?z xmwn] amount of share capital 股本额
N^z4I,GV( amount of sums assured 承保款额
kN_
i0~y@- amount of variation 变动幅度
o|O730"2F amount of vote 拨款数额
z)p(
l! amount payable 应付款额
j>Wb$p6S amount receivable 应收款额
c u*8,*FU Amsterdam Stock Exchange 阿姆斯特丹证券交易所
6R V42r^pf analysis 分析
A?V}$PTlx ancillary risk 附属风险
6U~AKq"+f annual account 周年帐目；周年帐目报表；年度决算；年结
E7X6S hng annual accounting date 年结日期
A Gu#*,K annual allowance 每年免税额；年积金；年度津贴；年津
15dhr]8E annual balance 年度余额
Yci>'$tQ annual disposable income 每年可动用收入
sh;DCd annual estimates 周年预算
MIma:N_c annual fee 年费
UtPFkase annual general meeting 周年大会
nX%b@cOXj annual growth rate 年增率；每年增长率
uqy&P S annual long-term supplement 长期个案每年补助金
=f0qih5.4 annual pensionable emolument 可供计算退休金的年薪
C'$w*^me annual report 年报
4'u +%6+__ Annual Report on the Consumer Price Index 《消费物价指数年报》
9M P_#M7 annual return 周年报表；周年申报表；每年报税表格
55Z)*J Mv Annual Return Rules 《周年报表规则》
N c;cb annual review of consumer prices 每年消费物价回顾
d1 CQ;,Df< annual roll-forward basis 逐年延展方式
@9# l3 annual salary 年薪
~ +DPq|-O annual statement 年度报表；年度决算表
j"=F\ S&! Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
mbT4K 8 <^ annuitant 年金受益人
XzLB#0 annuity 年金
DS;,@$N_N annuity contract 年金合约
X<G"Ga L annuity on human life 人寿年金
`|kW%L4 antecedent debt 先前的债项
1OI/!!t1$ ante-dated cheque 倒填日期支票
.5$" qb
? anticipated expenditure 预期开支
R(p`H}^ anticipated net profit 预期纯利
TL u+5f anticipated revenue 预期收入
0C!f/EZK anti-inflation measure 反通货膨胀措施
wO<.wPa` anti-inflationary stance 反通货膨胀立场
N)yCGo apparent deficit 表面赤字
oVlh4"y#Lf apparent financial solvency 表面偿债能力
EZs"?A apparent partner 表面合伙人
zI-]K, ! application for personal assessment 个人入息课税申请书
Gbj^o o application of fund 资金应用
vYl2_\, Y? application to release as liquidator and to destruct the books of accounts and documents
}fC= 申请免除清盘人职务及毁灭帐簿与文件
~] f6@n appointed actuary 委任精算师
Q$,AQyBlqc appointed auditor 委任核数师；委任审计师
RZMR2fP% appointed trustee 委任的受托人
X5U#^^O$E% appointer 委任人
{:=sCY! apportioned pro rata 按比例分摊
[}>!$::Y apportionment 分配；分摊
\dAs<${( Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
-sjyv/%_ apportionment formula 分摊方程式
)LC"rSNx% apportionment of estate duty 遗产税的分摊
,X`w/ 2O appraisal 估价；评估
ya3k ;j2C appreciable growth 可观增长
YMSZcI appreciable impact 显着影响
,J; Cb} appreciable increase 可观增长
@!'rsPrI appreciation 增值；升值
CghlyT appreciation against other currencies 相对其他货币升值
\-?0 ab3Z appreciation of the exchange value of Hong Kong dollar 港元汇值上升
L5[{taZ, appreciation tax 增值税
ehTrjb3k appropriation 拨款；拨用；拨付
KC+jHk appropriation account 拨款帐目
'
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Gxh r0' appropriation-in-aid system 补助拨款办法
_v6 x3 Z approved assets 核准资产
TXL!5,
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m&MAA^ I approved budget 核准预算
jouA
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&&PXWR!%] approved charitable institution 认可慈善机构
lcVZ 32MQ approved currency 核准货币；认可货币
px${
"K< approved estimates 核准预算
.9NYa |+0 approved estimates of expenditure 核准开支预算
n2A
;
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k\76`!B approved overseas trust company 核准海外信托公司
i(qZ# oN approved pooled investment fund 核准汇集投资基金
X'uQr+p^ approved provident fund scheme 认可公积金计划
<aQ<Wy=\ approved provision 核准拨款
T
W#s)iDi approved redeemable share 核准可赎回股份
`!( I Q& approved regional stock 认可地区性证券
J?#Xy9dz approved retirement scheme 认可退休金计划
MCO2(E- approved subordinated loan 核准附属贷款
,ZV> "'I: arbitrage 套戥；套汇；套利
7Is:hx|: arbitrageur 套戥者；套汇者
]9 $iUA%Ef arbitrary amount 临时款项
a ^ o'KN{ arrangement 措施；安排；协定
;mT arrears 欠款
+)xjw9b arrears of pay 欠付薪酬
*fCmZ$U:{ arrears of revenue 逾期未收税款；逾期未收的帐项
q0C%">>1 # articles of association 组织章程；组织细则；组织章程细则
d/S w.=vq Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
@WCA 7DW! ascertainment of profit 确定利润
}]i.z:7+ "Asia Clear" “亚洲结算系统”
Q}9!aB, Asia Commercial Bank Ltd. 亚洲商业银行有限公司
|:w)$i& * Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
I>EEUQR/$H Asian Development Fund [ADF] 亚洲发展基金
^UCH+C yl Asian dollar bond 亚洲美元债券
G^|!'V Asian dollar market 亚洲美元市场
6Ki!j < Asian dollar rate 亚洲美元利率
+)hxYLk&I Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
uf^HDr r<L Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
`r'$l<(4WV asked price 沽盘；喊价；索价；卖方报价
$ \+x7"pI assessable income 应评税入息
\483S]_-z{ assessable loss 应评税亏损
N:q\i57x assessable profit 应评税利润
NkV 81 ? assessable value 应评税值
A?b q Dy assessed profit 估定利润
hd*GDjmRQ/ assessed value 经评估价值
B:Y F|k}T assessment 评税；评定；估价；评税单
W{%X1::q$ assessment number 评税编号；估价编号
Vk> & assessment of additional tax 补加税评税
n$ rgJ assessment of performance 业绩评估；实绩评价
Xub*i^(] Assessor 评税主任
b:5-0uxjs asset price bubbles 资产价格泡沫
jM}(?^@ asset-backed securities 具资产保证的证券
n)0M1o# assets accretion 资产增值
fK^W6)uuV assets and liabilities 资产与负债
s:k ?-u@ assets betterment statement 资产递增表；资产改进表
Lb?WhjqZ assets lending 实物放款；有抵押贷款
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assets of the company passing on the death 死者去世时转移的公司资产
bvOnS0,y assets pledged as security for liabilities 用作负债抵押的资产
k! ID assets portfolio 资产投资组合
%8H$6 2w] assets price 资产价格
uPq@6,+ assets quality 资产质素
to'CuPkT assets realization 资产变现
ypgM&"eR assets refinancing arrangement 资产再集资安排
Uc,MZV4 assets securitization 资产证券化
0xx4rp H assets situated outside Hong Kong 在香港以外地方的资产
<+-=j assets stripping 削减资产；拆卖资产
n2 can assets value 资产值
q9wObOS$ assignee 承让人
*c\XQy assignment 转让；转让书；转让契
?f N6_x2e3 assignment of interest 权益转让
's.e"F# assignment of letters patent and trade mark 专利证书及商标转让
NB4 Q,iq$ assignment of property 物业转让；物业转让书
UZdGV?o ? assignment right 转让权
K {kd:pr assignor 转让人
$ q*a}d[Q associate 有联系的人；有关连人士；相联者；合伙人；联系人
80=LT-%# Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
t`=" 2$NO associate member 附属会员
"IB36/9 associated body corporate 相联法人团体
LZb<-v K"y associated company 相联公司；联属公司
3%+!qm associated corporation 相联法团
{P_i5V? Association of Chartered Certified Accountants [ACCA] [United Kingdom]
\%&A? D 公认会计师公会〔英国〕
:C>iV+B j Association of Futures Exchange Brokers 香港期货经纪协会
C1fd@6 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
b}DC|?~M association of underwriters 承保人组织
gW<6dP'v assumption of control 接管
otd Rz<C assurance 担保；保险；转易；转易书
z4 <_>)p assurance of interest 权益的转易
Oi'y0S~ g at 19XX price 按一九ＸＸ年价格计算
R7"7
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at a discount 按赔价计算；按贴水价格计算；打折扣
Ab]tLz|Z at a premium 按溢价计算；按升水价格计算
lu00@~rx/ at call 通知付款；按通知
-wrVEH8 at constant market price 按固定市价计算
Qd~z<U l at constant price 按固定价格计算
\vJ0Mhk1 at cost 按成本计算
wAw1K 2d at current market price 按当时市价计算；按现时市价计算
7H09\ g & at current price 按当时价格计算；按现时价格计算
c:e3 hJ at factor cost 按要素成本计算；按生产要素成本计算
PZQAlO, at money-of-the-day price 按付款当日价格计算
^.R!sQ at or better 按指定或较佳价位〔买卖指令〕
eKy!Pai at par 按面值计算；平价
w\MWr+4 at sight 见票即付
4/%fpU2 at the close 按收市盘
t
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WhP at the opening 按开市盘
I eJI-lo attestation 见证；见证条款
0 @!huk at-the-money option 平价期权
:._Igjj$= attorney 受权人；受托代表人
8 h0C G] attornment 新拥有人承认书
z"T+J?V/ attributable profit 可归属利润
sfip AM attributable share value 可归属股份价值
qFK.ULgP` Auckland Stock Exchange 奥克兰证券交易所
4pl\qf auction 拍卖
\i/HHP[ % auctioneer 拍卖商
~&<t++ g audit 审计；核数
= Audit Commission 审计署
IA<>+NS Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
vQ* RrHG?c 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〕
`kJ)E;v;3 audit review 帐目审查
Pjk2tf0j` Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
^8EW/$k audited account 审计帐目；经审计的帐目
xxyc^\$ audited annual account 经审计的周年帐目
$cK}Tl q audited balance sheet 经审计的资产负债表
A
yr , auditor 核数师；核数主任；审计师
p3Qls* auditor's certificate 核数师证明书；审计师证明书
#Lpw 8b6 auditor's report 核数师报告；审计师报告
f] #\&" Aussie bond 澳元债券
D{s87 h austerity budget 紧缩预算
QmjE\TcK/ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
%'ah,2a% Australia All Ordinaries Index 澳洲所有普通股票指数
4~3
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*~g*J^R} Australian Options Market 澳大利亚期权市场
1&! i:F# Australian Securities Commission 澳洲证券事务监察委员会
(BPO*' Australian Society of Certified Practising Accountants 澳洲执业会计师公会
~CT]& ({ Australian Stock Exchange 澳大利亚证券交易所
>G8I X^*sG Austrian Schilling [ATS] 奥地利先令
&:5*^1oP authentication 认证；鉴证
>t)Pcf|s authority to purchase 委托购买证；委购书
z?<B@\~ authorization 认可；核准；授权；授权书
lHtywZ@%3 authorization by direction 指示授权
rbnAC*y8'L authorization by instruction 指令授权
QK?V^E authorization by warrant 令状授权
r@}`Sw]@ authorization of unit trust 单位信托的认可
t 8 6w& authorized agent 指定代理人
>vp4 R` authorized capital 法定资本
LT<2 n.S
authorized clerk 出市员
CO smVQ. authorized dealer 认可交易商
d_d&su
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=T D KU authorized fund 认可基金
}< H> 9iJ: authorized fund house 获授权的基金公司；认可基金公司
jQ;/ =9 authorized institution 认可机构
-'g> i authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
&muBSQ- authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
':fp|m)M authorized insurer 获授权保险人；获认可承保人
w v\K authorized investment 特准投资项目
I)V=$r{ authorized person 获授权人
g%l ,a3" authorized representative 获授权代表
s[{[pIH authorized share capital 法定股本
!Z t qh Xr automated quotation system 自动报价系统
CdF;0A9 .3 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
= 4MTb_ 自动交易系统〔香港期货交易所有限公司〕
!h4T3sO automatic adjustment mechanism 自动调整机制
: c~SH/qS automatic adjustment system 自动调整系统
TL2E |@k1] Automatic Clearing House 自动票据交换所
TG}owG]] automatic exchange rates accumulation system 自动化汇率累集系统
y62f{ks_/ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
sJ|pR=g)! automatic teller machine [ATM] 自动柜员机
>9!J?HA autopay 自动转帐
mF F4qbe available assets 可用资产
>2znn&g Z available fiscal reserve 现存财政储备
,_u7@Ix available profit 可用利润
I8? Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Q__CW5&'u average 平均；平均数；海损
{ogBoDS average basic salary 平均基本薪金
p /-du^:2 average consumer expenditure 平均消费开支；一般消费开支
*rmC3' }s average cost 平均成本
x6`mv8~9Db average cost of land production 增辟土地平均成本
H P.=6bJWi average daily turnover 平均每日成交额
R>O_2`c average daily wage rate 平均每日工资率
H[u9C:}9b average expenditure pattern 平均开支模式
gZ4'
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sNDo@u 7 average net fixed assets 固定资产平均净值
5P\>$N1p average of relatives 相对价格平均数
w\acgQ^%e average price 平均价格
iT
:3e% average propensity to consume 平均消费倾向；一般消费倾向
Z?{\34lPj average propensity to save 平均储蓄倾向；一般储蓄倾向
6ieul@?*u* average rate 平均率
[*^.$s( average revenue 平均收入；平均收益
,gVVYH?qR average stock 平均库存；平均存货
E`oA (x7l average yearly rent 平均年租
E xhih^[_ avoidance of double taxation 避免双重课税
MvpJ0Y ( avoidance of tax 避税
