A:
%0 u7pk A share Ａ股；甲类股份
|}mBW@ah abatement of tax 减税；减扣免税额
A>k+ 4|f ABN AMRO Bank N.V. 荷兰银行
g| r above-the-line expenditure 线上项目支出；经常预算支出
0q`'65 l x above-the-line receipt 线上项目收入；经常预算收入
R2~Rqlti ABSA Asia Limited 南非联合亚洲有限公司
BAKfs/N absolute change 绝对数值变更
M6X f}> absolute expenditure 实际开支
WHpbQQX absolute guideline figure 绝对准则数字
<#R7sco' absolute interest 绝对权益
y|lP.N/ absolute order of discharge 绝对破产解除令
UoKBcarm absolute profit margin 绝对利润幅度
vNtbb]')m absolute value 实值；绝对值
,bH absolutely vested interest 绝对既得权益
|
c8u absorbed cost 已吸收成本；已分摊成本
* i$+i absorption 吸收；分摊；合并
Wq>j;\3b3 absorption rate 吸收率；摊配率；分摊率
nK96A.B%p ACB Finance Limited 亚洲商业财务有限公司
T Z>z5YTv acceptable form of reciprocity 合理的互惠条件
ZjI^0D8 acceptable rate 适当利率；适当汇率
<XL ATS8Y acceptance agreement 承兑协议
S3oU7*O Z acceptance for honour 参加承兑
dG)A-qbV acceptor 承兑人；接受人；受票人
_` D_0v(X acceptor for honour 参加承兑人
#o^E1cI accident insurance 意外保险
;hZ( 20 Accident Insurance Association of Hong Kong 香港意外保险公会
#Ta@A~ .L accident insurance scheme 意外保险计划
d+^4 ;Hv4 accident year basis 意外年度基准
_D+7w'8h accommodation 通融；贷款
[R Ch7FE23 accommodation bill 通融票据；空头票据
c2F`S1Nu< accommodation party 汇票代发人
P)}:lTe
account balance 帐户余额；帐户结余
mGY 74>/ account book 帐簿
^~A r account collected in advance 预收款项
!*\^-uvaK account current book 往来帐簿
z1Ju;k( 8 account of after-acquired property 事后取得的财产报告
"thu@~aC account of defaulter 拖欠帐目
/aPq9B@ account payable 应付帐款
OVivJx account payee only [A/C payee only] 只可转帐；存入收款人帐户
<$=8'$T81 account receivable 应收帐款
9g *~X;`2 account receivable report 应收帐款报表
{9=U6m^R2 account statement 结单；帐单；会计财务报表
"3>#[o account title 帐户名称；会计科目
hB^"GYZ accountant's report 会计师报告
f'.yM* Accountant's Report Rules 会计师报告规则
-pjL7/ gx accounting and auditing procedure 会计与审计程序；会计与核数程序
b<7.^ Accounting Arrangements 《会计安排》
.[_&>@bmrP accounting basis 会计基础
5G RN1Aov< accounting by Official Receiver 破产管理署署长呈交的帐目
nC*/?y*9 Accounting Circular 《会计通告》
uV\=EDno accounting class 会计类别
O'mX7rY<<( accounting date 记帐日期；会计结算日期
lq9c2xK accounting for money 款项核算
(>Yii_Cd Accounting Officer 会计主任
'%~zu]f' accounting period 会计报告期；会计期
2KzKNe( accounting policy 会计政策；会计方针
1R:h$* -z accounting practice 会计惯例
+22[ h@ accounting principle 会计准则
nrxN_0 R% accounting record 会计记录
CRx:3u!: accounting report 会计报告
>H%8~ Oek Accounting Services Branch [Treasury] 会计事务部〔库务署〕
#".{i+3E Accounting Society of China 中国会计学会
aY?}4Bx accounting statement 会计报表
P$oa6`%l accounting system 会计制度；会计系统
oC?b]tzj accounting transaction 会计事项；帐务交易
#?,cYh+ accounting treatment 会计处理
']rh0? accounting year 会计年度
RoiMvrJQP accretion 增值；添加
=kCpCpET accrual 应计项目；应累算数目
9\n}!{@i accrual basis 应计制；权责发生制
x
D r^&rC accrual basis accounting 应计制会计；权责发生制会计
EgO4:8$h accrue 应累算；应计
o^NQ]BdH8
accrued benefit 应累算利益
r ms&U)? accrued charges 应计费用
jjbw.n+1 accrued cumulative preference share dividend 应累算的累积优先股股息
Xgl>kJy<# accrued expenses 应累算费用
i4-L!<bJ accrued interest payable 应付利息；应计未付利息
{:dE_tqo accrued interest receivable 应收利息；应计未收利息
p75w^ accrued right 累算权益
cK?t]%S accruing profit 应累算的利润
Q{a!D0;4v accumulated fiscal reserve 累积财政储备
3 (<!pA accumulated profit 累积利润；滚存溢利
8q0 .yhb accumulated reserve 累积储备
k+i=0 P0mf accumulation of surplus income 累积收益盈余
-`gC?yff: acquired assets 既得资产
LnL<W I*Pq acquisition 收购；购置；取得
fU8;CZnx acquisition cost 购置成本
m|y]j 4 acquisition expenses 购置费用
9 o18VJR acquisition of 100% interest 收购全部股权
lg=[cC2 acquisition of control 取得控制权
vSyN_ AB?$ acquisition of fixed assets 购置固定资产
+Rvj]vd}& acquisition of shell “买壳”
XNl!(2x'pb acquisition price 收购价
OkQSqL act of God 天灾
Rza \n 8 acting partner 执事合伙人
VT9$&\)>O active market 买卖活跃的市场；交投畅旺的市场；旺市
ULJI` I|m active partner 积极参与的合伙人
xpnnWHdaq active trading 交投活跃
EHb:(|UA%8 actual circulation 实际流通
PNG'"7O actual cost 实际成本
8[Qw8z5- actual expenditure 实际开支；实际支出
+Q '|-># actual income 实际入息；实际收入；实际收益
L%<1C \k actual market 现货市场
%DN& K actual price 现货价；实际价格
zz9.OnZ~ actual profit 实际利润
?|L)!LYx actual quotation 实盘；实际价位；实际报价
.xD-eWw3R actual year basis 按实际年度计算
;F:(5GBi actuals 实货
Twk zX| actuarial investigation 精算调查
5_O.p3$tV actuarial principle 精算原则
~9n@MPS^! actuarial report 精算师报告
GphG/ C ( Actuarial Society of Hong Kong 香港精算学会
b
9?w
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4VooU [Ka( actuary 精算师
qzLRA.#f^ ad referendum agreement 暂定协议；有待覆核的协定
X}Csl~W8in ad valorem duty 从价税；按值征税
(0][hdI~B ad valorem duty system 从价税制
r9%W?fEBp ad valorem fee 从价费
_Nj;Ni2rD ad valorem tariff 从价关税
"K@os< additional allowance 额外免税额
v
;9s additional amount for unexpired risk 未过期风险的额外款额
W,<Vr2J[ additional assessable profit 补加应评税利润
m&x0,8 additional assessment 补加评税
QO
k%Q$^G additional commitment 额外承担
B;@yOm= additional commitment vote 额外承担拨款
RDZq(r Kc additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
FxUH ?%w additional dependent parent allowance 供养父母额外免税额
SAoqq additional provision 额外拨款
^\CQWgY( additional stamp duty 附加印花税
n-\B z. additional tax 补加税罚款；补加税款
|fA[s7) Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
MHbRG_zW adjudged bankrupt 被裁定破产
x}roPhZ adjudicated bankrupt 裁定破产人
E*ic9Za8`h adjudication fee 裁定费；评定印花税额手续费；评估契据费
9-@w(kMu adjudication of bankruptcy 裁定破产；宣告破产
x?%vqg^r adjudication of insolvency 裁定无力偿还债务
tsk}]@W adjusted actual 经调整的实数；调整后的实数
QL)UPf >Kp adjusted current assets 经调整的流动资产；调整后的流动资产
'5Y8 rv< adjusted figure 经调整的数字；调整后的数额
-py.Y Z adjusted liabilities 经调整的负债；调整后的负债
f; b(W adjusted loss 经调整的亏损；调整后的亏损
toCN{[ 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
G ;z2}Ei adjusted profit 经调整的利润；调整后的利润
z(m*]kpL " adjusted surplus 经调整的盈余额；调整后的盈余额
1{~9:U Q adjusted value 经调整的价值；调整后的价值
o+n U { adjustment 调整；修订；理算〔保险〕
s 9Xeh" adjustment centre 调剂中心
&3JbAJ |;X adjustment lag 调整过程的时间差距；调整时差
A6sBObw; adjustment mechanism 调整机制
tSm|U<
adjustment of loss 亏损调整
?;*mSQA`J adjustment process 调整过程；调整程序
p$ko=fo-*_ adjustment range 调整幅度
S:5Nh^K administered exchange rate 受管制汇率
$+mmqc8 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
~E!"YkIr administration expenses 行政费用
-Zu zJAA administration fee 手续费；行政费
e L(T administration in bankruptcy 破产管理
X23TS ` administration order 遗产管理令
h cBfau; r administrator 管理人；遗产管理人
0V bZBLe administrator of the estate 遗产管理人
qvt~wJ f< admission of debt 债项承认书
&
=frt3 admission of proof 接纳债权证明
}r i"u;.R advance 放贷款项；垫付款项；预支款项；预付款项
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pl-;? advance account 暂支帐目；预付款帐户
7Ua
Ll
advance compensation 预付补偿金
'UB<;6wy advance from shareholder 股东垫款
eg }|%GG advance pending reimbursement 预支以待日后付还
2`lit@u&u advanced economy 先进经济体系
T.{I~_ advancement 预付；预付财产
]y(#]Tw\ advances warrant 垫款令
"16==tLFE advancing 贷出
"NJ!A adverse balance 逆差
Yd,*LYd2EL adverse exchange 逆汇
u'N'<(\k advertisement addressed to shareholders 在报章刊登的致股东通告
9 ROKueP advice for collection 托收通知书
~MXPiZG? advice of drawing 提款通知书；汇票通知书
,mRN;|N advice of payment 付款通知
qH-dT,`"{ Advisory Committee [Securities and Futures Commission]
;hg]5r_ 谘询委员会〔证券及期货事务监察委员会〕
bT>^%
H3 Advisory Committee on Diversification 经济多元化谘询委员会
CSD8?k]2 affidavit 誓章；遗产申报誓章
C[pAa 8 affidavit of no receipt 述明无收款的誓章
}&! rI U affiliate 联号；联营公司；附属公司
-_2= NA?t affiliated company 附属公司；联号；联营公司
RuH Jk\T+ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
a-Y K * affordability 负担能力
dJ|]W|q< African Development Bank [AfDB] 非洲开发银行
PGybX:L after-acquired property 事后取得的财产
YsT fv1~z# after-hours dealing 市后交易
Vb1@JC9b after-tax profit 税后盈利；税后利润；税后溢利
X&Mc NO6" agency agreement 代理协议
jeJGxfi i agency expenses 代理机构的开支
O<+C$J| agency fee 代理费
c XY!b=9 Agency Law 《代理法》
hsl Js^ agent 代理人；承销人
W 9u ( agent of company 公司代理人
#ucOjdquq agent's fee 代理人费；经纪费
SKYS6b aggregate 总计；总数；总体数字
doe[f_\ aggregate amount 总款额；总额
bg$e80 aggregate assets and liabilities 总体资产与负债
^&,{ aggregate at constant price 按固定价格计算的总体数字
8RocObY_W aggregate demand 总需求
!|`YNsR aggregate gross position 总持仓量
=GLsoc-b aggregate limit 总限额
`yVJ `} hm aggregate of salaries tax 合计薪俸税
*|4~
0w aggregate performance 总体表现；总体业绩
K_My4>~Il aggregate supply 总体供应
+)V6" XY-( aggregate surplus 总盈余
3w0m:~KS6V aggregate total 整体总额
}X AoMp aggregate value 总值；合计价值
^ i\zMMR aggregated basis 合计基准
FUHjY aggregated net chargeable income 合计应课税入息实额
5[ @4($q8 aggregation 合并计算；合计；总和
yP"_ j&ef7 aggregation of incomes of husband and wife 夫妇入息合并计算
hZ%Ie% ~n aggregation of property 财产的总和
;/YSQt)rc> agio 差价；贴水
Cd (Ov5% 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》
Ya>cGaLq Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
2 1 ;n0E 《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》
$ D45X< Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
; id 《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》
a
@TAUJ, Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
&QE* 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》
`HHbQXB agreement for a settlement 授产协议
fygy#&}~ agreement for assignment 转让协议
- BocWq\ agreement for sale 售卖协议；买卖协议
0 "> # h agreement for sale and purchase 买卖协议
TM"i9a? ; agreement for the payment of interest 支付利息协议
iPs()IN.O agreement for the repayment of money 还款协议
j Oe %_R agreement of reinsurance 再保险协议
d$>1 2>> Agricultural Bank of China 中国农业银行
L=VuEF air passenger departure tax 飞机乘客离境税
D9Q%*DLd$_ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
1W-!f % airport tax 机场税
y[}BFUy alcohol duty 酒精税
QA LMF rWH alienation 让与；让渡；转让
lk+)-J-lj' alimony 生活费；赡养费
AU
>d1S. All Ordinaries Index [AOI] 所有普通股指数
9aXm} all risks 全险；综合险
, X|oCD All Sales Record for Stock Market 《股票市场成交报告》
b^%4_[uRu Allied Capital Resources Limited 新联财务有限公司
EG V@L# all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ebQYk$@ allocation letter 拨款信件
"3!4 hiU9 allocation of fund 分配款项；预留款项
m6J Iq}CMb allocation of profit 利润分配；溢利分配
z? cRsqf allocation warrant 拨款令
A]>0l B allotment 分配；配股
@ VJr0 allotment notice 股份配售通知；配股通知
0tl allotment of shares 股份分配
lQ)8zI allowable 可获宽免；免税的
#$#{QEh0} allowable business loss 可扣除的营业亏损
mDo]5 i< allowable expenses 可扣税的支出
?B[Z9Ef"8l allowance 免税额；津贴；备抵；准备金
/ P{f#rV5 allowance for debts 债项的免税额
/.}&yRR allowance for depreciation by wear and tear 耗损折旧免税额
5#iv[c allowance for funeral expenses 殡殓费的免税额
ME o+S allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Ib! `C hZ allowance for repairs and outgoings 修葺及支出方面的免税额
} #$Y^ +UN allowance to debtor 给债务人的津贴
(D))?jnC alteration of capital 资本更改
AJq'~fC;I alternate trustee 候补受托人
:yO)g]KF amalgamation 合并
Q PGssQR6 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
He R-;L ambit of charges 征税范围；收费范围
J4x1qY)Y&v amended valuation 经修订的估值
56L>tP American Commodities Exchange 美国商品交易所
! 5[?n3 American Express Bank Limited 美国运通银行
E|Z Y2&J`4 American Stock Exchange 美国证券交易所
ey y&JjV s amortization 摊销
gBrIqM i5 amount due from banks 存放银行同业的款项
vL-%"*>v amount due from banks abroad 存放海外银行同业的款项
lKe aI amount due from holding companies 控股公司欠款
o6svSS amount due from local banks 存放本港银行同业的款项
U-|g tND amount due to banks 银行同业的存款
<}B]f1zX amount due to banks abroad 海外银行同业的存款
<]"aP1+C amount due to holding companies 控股公司存款
`33+OW amount due to local banks 本港银行同业的存款
,Kdvt@vle amount due to outport banks 外埠银行同业的存款
R` /n sou amount for note issue 发行纸币的款额
3"q%-M|+Q amount of bond 担保契据的款额
R{4O*i8# amount of consideration 代价款额
cT ." amount of contribution 供款数额
U^Hymgb% amount of indebtedness 负债款额
d<#Xqc amount of principal of the loan 贷款本金额
VP|9Cm=F g amount of rates chargeable 应征差饷数额
kigc+R amount of share capital 股本额
U4Qc$&j> amount of sums assured 承保款额
iT
I W;Cv amount of variation 变动幅度
V_0e /7}Ya amount of vote 拨款数额
EV]e xYWB amount payable 应付款额
O@Xl_QNxc! amount receivable 应收款额
+-xA/nU.c Amsterdam Stock Exchange 阿姆斯特丹证券交易所
_Z2VS"yH analysis 分析
$yOfqr ancillary risk 附属风险
CM7j ^t annual account 周年帐目；周年帐目报表；年度决算；年结
`Ol*"F.+I annual accounting date 年结日期
IDcu#Nz` annual allowance 每年免税额；年积金；年度津贴；年津
(swP#t5S annual balance 年度余额
0*h\/!e annual disposable income 每年可动用收入
_:=w6jCk annual estimates 周年预算
E7y<iaA{~ annual fee 年费
[NJ! annual general meeting 周年大会
+dR$;!WB3 annual growth rate 年增率；每年增长率
/k7 `TUK annual long-term supplement 长期个案每年补助金
o#E
z_D[ annual pensionable emolument 可供计算退休金的年薪
Pbz-I3+66 annual report 年报
?^k-)V Annual Report on the Consumer Price Index 《消费物价指数年报》
T w/ CJg
annual return 周年报表；周年申报表；每年报税表格
nuXaZRH Annual Return Rules 《周年报表规则》
[f^~Z'TIN/ annual review of consumer prices 每年消费物价回顾
t?{E_70W annual roll-forward basis 逐年延展方式
<r9J+xh*p annual salary 年薪
3/4xP| annual statement 年度报表；年度决算表
{5_ *tV<I 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
5P+3D{ annuitant 年金受益人
V .$< annuity 年金
>WG$!o +R annuity contract 年金合约
!*EHr09N7 annuity on human life 人寿年金
# |2w^Kn antecedent debt 先前的债项
+-HaYB|p ante-dated cheque 倒填日期支票
q!}&<w~ | anticipated expenditure 预期开支
!MQo= k anticipated net profit 预期纯利
R1A!ob anticipated revenue 预期收入
Y# C=ku anti-inflation measure 反通货膨胀措施
Z'!jZF~4p anti-inflationary stance 反通货膨胀立场
]Kil/ Y apparent deficit 表面赤字
H6*F?a`)I apparent financial solvency 表面偿债能力
;J2=6np apparent partner 表面合伙人
^'[Rb!Q8 application for personal assessment 个人入息课税申请书
`P"-9Ue= application of fund 资金应用
M="% NxuS application to release as liquidator and to destruct the books of accounts and documents
c5^i5de 申请免除清盘人职务及毁灭帐簿与文件
4B!]%Mw;c appointed actuary 委任精算师
03_tt7 appointed auditor 委任核数师；委任审计师
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appointed trustee 委任的受托人
~(G]-__B< appointer 委任人
oZP:}= F apportioned pro rata 按比例分摊
HL*jRl apportionment 分配；分摊
CEZ*a 0}= Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
aRg-
rz apportionment formula 分摊方程式
aY8>#t? apportionment of estate duty 遗产税的分摊
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appraisal 估价；评估
;nSaZ$`5 appreciable growth 可观增长
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\O appreciable impact 显着影响
"l2_7ZXsPT appreciable increase 可观增长
Ow mI*` appreciation 增值；升值
@ttcFX1:W appreciation against other currencies 相对其他货币升值
5- aCNAF2 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Q!|. ,?V appreciation tax 增值税
}fL8<HM\'c appropriation 拨款；拨用；拨付
c\"oj&>A appropriation account 拨款帐目
t$rWE|+_z Appropriation Bill 拨款法案
qD Nqd appropriation-in-aid system 补助拨款办法
A+NLo[swwu approved assets 核准资产
D",ZrwyJ approved basket stock 认可一篮子证券
J'Gn M?M approved budget 核准预算
JrS/"QSA approved charitable donation 认可慈善捐款
M
HlP)' approved charitable institution 认可慈善机构
r'k-*I approved currency 核准货币；认可货币
!dSY?1>U< approved estimates 核准预算
^MDBJ0
I. approved estimates of expenditure 核准开支预算
pO GVD approved overseas insurer 核准海外保险人
V#C[ I~l approved overseas trust company 核准海外信托公司
i%v^Zg&F U approved pooled investment fund 核准汇集投资基金
R&=Y7MfZ approved provident fund scheme 认可公积金计划
'<$(* approved provision 核准拨款
N2xgyKy~ approved redeemable share 核准可赎回股份
7@|(z:uw approved regional stock 认可地区性证券
6^}GXfJAc approved retirement scheme 认可退休金计划
e,|"9OK approved subordinated loan 核准附属贷款
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h#|`E#, arbitrage 套戥；套汇；套利
d),@&MSN arbitrageur 套戥者；套汇者
=i\~][- arbitrary amount 临时款项
X62z>mM arrangement 措施；安排；协定
+
ECV|mkk arrears 欠款
.K;*uq:0 arrears of pay 欠付薪酬
}=;N3Q" #y arrears of revenue 逾期未收税款；逾期未收的帐项
hH`yQGZ articles of association 组织章程；组织细则；组织章程细则
5H;* Nj@ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
<fWho%eOK ascertainment of profit 确定利润
/Y%) Y "Asia Clear" “亚洲结算系统”
{#0B~Z r Asia Commercial Bank Ltd. 亚洲商业银行有限公司
.lTU[(qwu Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
+TA(crD Asian Development Fund [ADF] 亚洲发展基金
,Ix7Yg[ Asian dollar bond 亚洲美元债券
JKGUg3\~ Asian dollar market 亚洲美元市场
auaFP-$`f Asian dollar rate 亚洲美元利率
ZXe [>H Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
b]Oc6zR,,~ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
2mVH*\D asked price 沽盘；喊价；索价；卖方报价
i #iY;R8 assessable income 应评税入息
)6 ^b\` assessable loss 应评税亏损
Vr`UF0_3q assessable profit 应评税利润
v #IC assessable value 应评税值
ke'p8Gz assessed profit 估定利润
VqbMFr<k assessed value 经评估价值
9{?<.% assessment 评税；评定；估价；评税单
24>{T5E assessment number 评税编号；估价编号
j?3J-}X C assessment of additional tax 补加税评税
?^5W.`Y2i assessment of performance 业绩评估；实绩评价
ps_CQh0 Assessor 评税主任
ib*$3Fn~ asset price bubbles 资产价格泡沫
5"]PwC asset-backed securities 具资产保证的证券
~+V]MT assets accretion 资产增值
y/4 4((O assets and liabilities 资产与负债
>c8zMd assets betterment statement 资产递增表；资产改进表
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h assets lending 实物放款；有抵押贷款
"?}QwtUW assets of the company passing on the death 死者去世时转移的公司资产
GVCyVt[!- assets pledged as security for liabilities 用作负债抵押的资产
Et# }XVCJ assets portfolio 资产投资组合
|`E\$| \p assets price 资产价格
)u'oI_ assets quality 资产质素
.ik FqZ$$ assets realization 资产变现
1 h" 0B assets refinancing arrangement 资产再集资安排
jQ1~B1( assets securitization 资产证券化
K ;gm^ assets situated outside Hong Kong 在香港以外地方的资产
C} Ewi- assets stripping 削减资产；拆卖资产
@ X assets value 资产值
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]L z_\ assignee 承让人
_f{'&YhUU assignment 转让；转让书；转让契
GDZe6* assignment of interest 权益转让
d cYUw] assignment of letters patent and trade mark 专利证书及商标转让
4,wdIdSm4 assignment of property 物业转让；物业转让书
( gs"2 assignment right 转让权
gP^'4> Jr assignor 转让人
>x (^g~i associate 有联系的人；有关连人士；相联者；合伙人；联系人
mzfj!0zR* Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Q3_ia 5 `O associate member 附属会员
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3. associated body corporate 相联法人团体
([`-*Hy associated company 相联公司；联属公司
W5EB+b49KM associated corporation 相联法团
,`S"nq Association of Chartered Certified Accountants [ACCA] [United Kingdom]
w'?uJW 公认会计师公会〔英国〕
\[ +ZKj: Association of Futures Exchange Brokers 香港期货经纪协会
80c\O-{ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
i!ejK6Q association of underwriters 承保人组织
r]kLe2r:B assumption of control 接管
J:5%ff~r\ assurance 担保；保险；转易；转易书
F#O.i, assurance of interest 权益的转易
^L *:0P~ at 19XX price 按一九ＸＸ年价格计算
kG@1jMPtQ at a discount 按赔价计算；按贴水价格计算；打折扣
!@%m3)T8 at a premium 按溢价计算；按升水价格计算
ATPc ~f at call 通知付款；按通知
b6R0za at constant market price 按固定市价计算
.#lQZo6$\| at constant price 按固定价格计算
\/S?.P#L~ at cost 按成本计算
}7wQFKME at current market price 按当时市价计算；按现时市价计算
c3g\*)Jz"F at current price 按当时价格计算；按现时价格计算
8.'%wOU @A at factor cost 按要素成本计算；按生产要素成本计算
y85GKysT at money-of-the-day price 按付款当日价格计算
&*T57tE at or better 按指定或较佳价位〔买卖指令〕
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<Ag8U8 at par 按面值计算；平价
oC^-" (# at sight 见票即付
rM _8piD at the close 按收市盘
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a at the opening 按开市盘
: ,LX3, attestation 见证；见证条款
3: dQN;= at-the-money option 平价期权
wNcf7/ky attorney 受权人；受托代表人
11%^K=dq attornment 新拥有人承认书
$ [M8G attributable profit 可归属利润
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attributable share value 可归属股份价值
mVP@c&1w? Auckland Stock Exchange 奥克兰证券交易所
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Lrg: auction 拍卖
0E o*C9FP~ auctioneer 拍卖商
57%:0loW audit 审计；核数
wvBJ?t, Audit Commission 审计署
7f~.Qus Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Q~ te` 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〕
h8 $lDFo audit review 帐目审查
\b{=&B[Q$' Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
rP^2MH" audited account 审计帐目；经审计的帐目
zG +o Z audited annual account 经审计的周年帐目
kYmkKl_ audited balance sheet 经审计的资产负债表
zl4Iq+5~6Q auditor 核数师；核数主任；审计师
]geO%m auditor's certificate 核数师证明书；审计师证明书
<G}>Gk8x auditor's report 核数师报告；审计师报告
'!b 1~+PV Aussie bond 澳元债券
Nq9@^ E-{M austerity budget 紧缩预算
KZsSTB 6J Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
L&. 9.Ll Australia All Ordinaries Index 澳洲所有普通股票指数
E{(7]Wri Australian Dollar [AUD] 澳元
pN1W|Wv2 Australian Options Market 澳大利亚期权市场
<Mxy&9}ic Australian Securities Commission 澳洲证券事务监察委员会
`:R8~ >p Australian Society of Certified Practising Accountants 澳洲执业会计师公会
gX.4I; Australian Stock Exchange 澳大利亚证券交易所
}Q/xBC) Austrian Schilling [ATS] 奥地利先令
1`X{$mxw authentication 认证；鉴证
x pRQ"6 authority to purchase 委托购买证；委购书
AQ'~EbH( authorization 认可；核准；授权；授权书
#e{l:!uS\ authorization by direction 指示授权
Kw"7M~ authorization by instruction 指令授权
o3qBRT0[R authorization by warrant 令状授权
q : ?6 authorization of unit trust 单位信托的认可
cOx F.( L authorized agent 指定代理人
gR?=z}`@p authorized capital 法定资本
3 05() authorized clerk 出市员
6rq:jvl x$ authorized dealer 认可交易商
j^Bo0{{ authorized financial institution 认可财务机构
?2aglj*"v, authorized fund 认可基金
BJB'o authorized fund house 获授权的基金公司；认可基金公司
? R#-gvX% authorized institution 认可机构
m!t B;:6 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Go= MG:` authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
!J3g, p* authorized insurer 获授权保险人；获认可承保人
sJw#^l authorized investment 特准投资项目
C M!bD\5 authorized person 获授权人
~%bz2Pd% authorized representative 获授权代表
gY=nU,; authorized share capital 法定股本
p*8=($j4 automated quotation system 自动报价系统
?2E@)7 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
X SpX6 fq 自动交易系统〔香港期货交易所有限公司〕
d+\o>x|Y!Y automatic adjustment mechanism 自动调整机制
ApG_Gd. automatic adjustment system 自动调整系统
Vyf r>pgW1 Automatic Clearing House 自动票据交换所
G ZDyw9 automatic exchange rates accumulation system 自动化汇率累集系统
8I$>e ( Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
*/u_RJ automatic teller machine [ATM] 自动柜员机
]wc 'h>w autopay 自动转帐
l _dWS9 available assets 可用资产
5,Mc` IIK1 available fiscal reserve 现存财政储备
~Yb5F YE available profit 可用利润
|zKFF?7#wE Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
`DUMTFcMX average 平均；平均数；海损
'W@X139zq average basic salary 平均基本薪金
x32hO; average consumer expenditure 平均消费开支；一般消费开支
# ||^l_ average cost 平均成本
)4toBDg" average cost of land production 增辟土地平均成本
OT+=H)/ average daily turnover 平均每日成交额
a{G PAzO + average daily wage rate 平均每日工资率
[?Cv^t${+ average expenditure pattern 平均开支模式
N!
}p average growth rate 平均增长率
.Wc<(pfa average net fixed assets 固定资产平均净值
~+/IzckrG average of relatives 相对价格平均数
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average price 平均价格
bzF>Efza average propensity to consume 平均消费倾向；一般消费倾向
-B* = V average propensity to save 平均储蓄倾向；一般储蓄倾向
NhU~ 'k average rate 平均率
W.'#pd average revenue 平均收入；平均收益
64fa0j~<*M average stock 平均库存；平均存货
HQCxO? average yearly rent 平均年租
sn+g#v9e avoidance of double taxation 避免双重课税
Pv|g.hH9m avoidance of tax 避税
