A:
z 9vInf@M A share Ａ股；甲类股份
OSRp0G20k\ abatement of tax 减税；减扣免税额
dcDyK!zz" ABN AMRO Bank N.V. 荷兰银行
!8TlD-ZT/ above-the-line expenditure 线上项目支出；经常预算支出
MUaq7B _> above-the-line receipt 线上项目收入；经常预算收入
prWk2_D;* ABSA Asia Limited 南非联合亚洲有限公司
K?6jXJseb absolute change 绝对数值变更
eQ$Y0qH1E absolute expenditure 实际开支
!44/sr' absolute guideline figure 绝对准则数字
6LvW?z( J absolute interest 绝对权益
Lm iOhx absolute order of discharge 绝对破产解除令
0CZ :Bo[3 absolute profit margin 绝对利润幅度
g{7.r -uu absolute value 实值；绝对值
Xc =Y absolutely vested interest 绝对既得权益
MU($|hwiL absorbed cost 已吸收成本；已分摊成本
_( '=b / absorption 吸收；分摊；合并
.eS<Dbku< absorption rate 吸收率；摊配率；分摊率
ST|x23|O] ACB Finance Limited 亚洲商业财务有限公司
~k"=4j9 acceptable form of reciprocity 合理的互惠条件
piJu+tUy acceptable rate 适当利率；适当汇率
~Q Oe## acceptance agreement 承兑协议
F|IAiE acceptance for honour 参加承兑
@D]5c ivm_ acceptor 承兑人；接受人；受票人
^ sOQi6pL acceptor for honour 参加承兑人
=J18e H!] accident insurance 意外保险
{JO^ tI Accident Insurance Association of Hong Kong 香港意外保险公会
q;B4WL} accident insurance scheme 意外保险计划
h\$$JeSV] accident year basis 意外年度基准
#Vnkvvv accommodation 通融；贷款
kDEX N accommodation bill 通融票据；空头票据
x,'(5* accommodation party 汇票代发人
&u]8IEv}u account balance 帐户余额；帐户结余
Y[ j6u\y account book 帐簿
6O7'!@@ account collected in advance 预收款项
w x]0p account current book 往来帐簿
IQAZuN"< account of after-acquired property 事后取得的财产报告
4svBzZdr account of defaulter 拖欠帐目
HCIU!4rH account payable 应付帐款
_mj,u64 account payee only [A/C payee only] 只可转帐；存入收款人帐户
Yz'K]M_Dq account receivable 应收帐款
y8d]9s X{ account receivable report 应收帐款报表
TtK [nP account statement 结单；帐单；会计财务报表
)Oq|amvC account title 帐户名称；会计科目
7LfAaj accountant's report 会计师报告
; @0;pY Accountant's Report Rules 会计师报告规则
`Syl:rU~y@ accounting and auditing procedure 会计与审计程序；会计与核数程序
Mc? Qx Accounting Arrangements 《会计安排》
^a/gBC82x accounting basis 会计基础
J-[,KME_^ accounting by Official Receiver 破产管理署署长呈交的帐目
l?E{YQq] Accounting Circular 《会计通告》
H[NSqu.s accounting class 会计类别
7!e vm;A accounting date 记帐日期；会计结算日期
ntu5 {L'8 accounting for money 款项核算
v3*_9e Accounting Officer 会计主任
D.r<QO~6B accounting period 会计报告期；会计期
2+RUTOv/d accounting policy 会计政策；会计方针
VRVO-Sk accounting practice 会计惯例
.H escg/S accounting principle 会计准则
Rm2yPuOU}A accounting record 会计记录
~ G)S
accounting report 会计报告
I
)~GZ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
;d@#XIS&-( Accounting Society of China 中国会计学会
'S20\hwt- accounting statement 会计报表
<kfnpB= accounting system 会计制度；会计系统
({ +!`}GY accounting transaction 会计事项；帐务交易
%Si6]3-^@ accounting treatment 会计处理
To\QjP- accounting year 会计年度
OstQqV%@ accretion 增值；添加
GiJ *Wp accrual 应计项目；应累算数目
TeMHm ?1^ accrual basis 应计制；权责发生制
eJrQ\>z]V& accrual basis accounting 应计制会计；权责发生制会计
oro$wFxJO accrue 应累算；应计
[NF'oRRD9s accrued benefit 应累算利益
^dI42 4 accrued charges 应计费用
kPKB|kP\ accrued cumulative preference share dividend 应累算的累积优先股股息
! :Y:pu0 accrued expenses 应累算费用
*Hg>[@dP0 accrued interest payable 应付利息；应计未付利息
7dN*lks accrued interest receivable 应收利息；应计未收利息
S:u:z=:r accrued right 累算权益
'I`&Yo~c9 accruing profit 应累算的利润
`oAW7q)~ accumulated fiscal reserve 累积财政储备
g6y B6vk accumulated profit 累积利润；滚存溢利
|sa]F5 accumulated reserve 累积储备
n#cC+>*>+ accumulation of surplus income 累积收益盈余
% 7QV&[4! acquired assets 既得资产
}cM}Oav h acquisition 收购；购置；取得
V~ UN acquisition cost 购置成本
"0$a) 4] acquisition expenses 购置费用
FK^p")i acquisition of 100% interest 收购全部股权
T5|q RlW acquisition of control 取得控制权
biL s+\C acquisition of fixed assets 购置固定资产
Z
EQ@IS:Y acquisition of shell “买壳”
W1WYej" acquisition price 收购价
4%{,]
q\p act of God 天灾
zp6C3RG( acting partner 执事合伙人
a f6M,{F active market 买卖活跃的市场；交投畅旺的市场；旺市
|e=,oV" active partner 积极参与的合伙人
oF vfCrd active trading 交投活跃
]v?@g:i E actual circulation 实际流通
#./fY;:cj actual cost 实际成本
-Sq z5lo actual expenditure 实际开支；实际支出
Ah1]Y}sy
actual income 实际入息；实际收入；实际收益
M
"ui0
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hz{`h actual price 现货价；实际价格
BfXgh'Z~ actual profit 实际利润
.7O*pJ2(H actual quotation 实盘；实际价位；实际报价
0q^>ZF-@ actual year basis 按实际年度计算
x! hh"x actuals 实货
_PPy44r2 actuarial investigation 精算调查
2"C OP> actuarial principle 精算原则
MO[2~`,Q! actuarial report 精算师报告
q~rEq%tk Actuarial Society of Hong Kong 香港精算学会
] yV ! actuarial valuation 精算师估值
)"qa k T actuary 精算师
at @G/? ad referendum agreement 暂定协议；有待覆核的协定
*$#W]bO ad valorem duty 从价税；按值征税
<g-9T -Ky ad valorem duty system 从价税制
.Q<>-3\K ad valorem fee 从价费
"x%Htq@ ad valorem tariff 从价关税
nz%DM<0$ additional allowance 额外免税额
%J#YM 'g additional amount for unexpired risk 未过期风险的额外款额
G3C~x.(f additional assessable profit 补加应评税利润
"RedK '7g additional assessment 补加评税
3Nl <p"= additional commitment 额外承担
;:iY) } additional commitment vote 额外承担拨款
8bxfj<O, additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
O8^A5,2@3> additional dependent parent allowance 供养父母额外免税额
,yC-+VL additional provision 额外拨款
9q)Kfz additional stamp duty 附加印花税
N>Xo_-QCY additional tax 补加税罚款；补加税款
\TIT:1 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
]{!U@b adjudged bankrupt 被裁定破产
eFipIn)b adjudicated bankrupt 裁定破产人
bT</3>+C adjudication fee 裁定费；评定印花税额手续费；评估契据费
y~(h>gi,x adjudication of bankruptcy 裁定破产；宣告破产
.n TwPrG adjudication of insolvency 裁定无力偿还债务
\-L&5x"x adjusted actual 经调整的实数；调整后的实数
u^&A W$ adjusted current assets 经调整的流动资产；调整后的流动资产
vjLJi nJ/ adjusted figure 经调整的数字；调整后的数额
vp19 41 P adjusted liabilities 经调整的负债；调整后的负债
Mc@e0 adjusted loss 经调整的亏损；调整后的亏损
8."]//V 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
\ Bz_p'[G adjusted profit 经调整的利润；调整后的利润
a@8v^G adjusted surplus 经调整的盈余额；调整后的盈余额
AW%50V adjusted value 经调整的价值；调整后的价值
[<7@{;r adjustment 调整；修订；理算〔保险〕
?yZ+D z\ adjustment centre 调剂中心
j 7fL 7:,T adjustment lag 调整过程的时间差距；调整时差
$yN{-T" adjustment mechanism 调整机制
toLV4BtIG adjustment of loss 亏损调整
#||}R[~P" adjustment process 调整过程；调整程序
:1 ^LsLr5 adjustment range 调整幅度
><RpEnWZ< administered exchange rate 受管制汇率
G, 44 va Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
p5Z"| \ administration expenses 行政费用
<5d ~P/, administration fee 手续费；行政费
FO+Zue.RS administration in bankruptcy 破产管理
`-.%^eIp administration order 遗产管理令
SII;n2[Ze administrator 管理人；遗产管理人
P|^f0Rw3. administrator of the estate 遗产管理人
j
>Ht @Wi admission of debt 债项承认书
_uWpJhCT admission of proof 接纳债权证明
B3: ez
jj advance 放贷款项；垫付款项；预支款项；预付款项
B#exHf8 advance account 暂支帐目；预付款帐户
%}[i'rT> advance compensation 预付补偿金
A mvEf advance from shareholder 股东垫款
}\hVy(\c advance pending reimbursement 预支以待日后付还
$> G8_q advanced economy 先进经济体系
'g6\CZw(# advancement 预付；预付财产
m]; ]7uB5= advances warrant 垫款令
,ly\Ka?zO advancing 贷出
,bXe<L) adverse balance 逆差
.R E:;<|w adverse exchange 逆汇
kd>hhiz| advertisement addressed to shareholders 在报章刊登的致股东通告
j1^I+j) advice for collection 托收通知书
1!ii;s^e advice of drawing 提款通知书；汇票通知书
VX]. 3=T8 advice of payment 付款通知
>i_ 2OV Advisory Committee [Securities and Futures Commission]
j@=%_^:i 谘询委员会〔证券及期货事务监察委员会〕
R}'bP Advisory Committee on Diversification 经济多元化谘询委员会
R(! s affidavit 誓章；遗产申报誓章
UXeN 8 affidavit of no receipt 述明无收款的誓章
;" KJ7p affiliate 联号；联营公司；附属公司
mkMq affiliated company 附属公司；联号；联营公司
yu;+o3WlK affirmation [estate duty] 非宗教式宣誓〔遗产税〕
t!* ? dr affordability 负担能力
`
w=>I African Development Bank [AfDB] 非洲开发银行
c T<1V!L4 after-acquired property 事后取得的财产
%huRsQ %} after-hours dealing 市后交易
+Um( h-; after-tax profit 税后盈利；税后利润；税后溢利
*e<[SZzYZ agency agreement 代理协议
//*fSF agency expenses 代理机构的开支
T{Gj+7bQ~ agency fee 代理费
!_ "@^?,q Agency Law 《代理法》
DD7h^-x agent 代理人；承销人
$g@ =Z " agent of company 公司代理人
xRJ\E }/7 agent's fee 代理人费；经纪费
M.Y~1c4f aggregate 总计；总数；总体数字
S\LkL]qx aggregate amount 总款额；总额
* Tas`WA aggregate assets and liabilities 总体资产与负债
={_C&57N1 aggregate at constant price 按固定价格计算的总体数字
! \"EFVH aggregate demand 总需求
qU h2hz: aggregate gross position 总持仓量
-jW.TT h] aggregate limit 总限额
7[w,:9& } aggregate of salaries tax 合计薪俸税
TB s |r# aggregate performance 总体表现；总体业绩
3Iua*#<m, aggregate supply 总体供应
: a^t3s aggregate surplus 总盈余
e 63uLWDT aggregate total 整体总额
5"^en# ?9 aggregate value 总值；合计价值
: imW\@u aggregated basis 合计基准
j:<n+:H C aggregated net chargeable income 合计应课税入息实额
*Y ,x|F aggregation 合并计算；合计；总和
U(a#@K !H aggregation of incomes of husband and wife 夫妇入息合并计算
9Kpa>< aggregation of property 财产的总和
M2 d$4-< agio 差价；贴水
yQU_>_!n 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》
/rM I"khB Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
t'?.8}?)I& 《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》
PjZv Q\Z Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
i;]"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》
{ ,3 >" Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
T3~k>"W 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Qr1 "Tk7s agreement for a settlement 授产协议
~Am,%"%\ agreement for assignment 转让协议
^]7}YF2| agreement for sale 售卖协议；买卖协议
(^s>m ,h agreement for sale and purchase 买卖协议
H+1-] 'g` agreement for the payment of interest 支付利息协议
,X#2\r <| agreement for the repayment of money 还款协议
9G9fDG#F\I agreement of reinsurance 再保险协议
<nE>XAI_7 Agricultural Bank of China 中国农业银行
`q?8A3A air passenger departure tax 飞机乘客离境税
j!_;1++q Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
H#NCi~M> 3 airport tax 机场税
&atuK*W> alcohol duty 酒精税
_
<WJ7 alienation 让与；让渡；转让
L wrUQ) alimony 生活费；赡养费
cFaaLUZk All Ordinaries Index [AOI] 所有普通股指数
Z9:-rcr all risks 全险；综合险
M|6A0m#Q All Sales Record for Stock Market 《股票市场成交报告》
[.m` + Allied Capital Resources Limited 新联财务有限公司
rv &<{@AS~ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
_hN\10ydY allocation letter 拨款信件
G.rrv allocation of fund 分配款项；预留款项
X R+Y= R allocation of profit 利润分配；溢利分配
, 0imiv allocation warrant 拨款令
$@"l#vJPfc allotment 分配；配股
{ WIJC ',Y allotment notice 股份配售通知；配股通知
8s"%u ) allotment of shares 股份分配
jNTjSX allowable 可获宽免；免税的
/~}}"zx& allowable business loss 可扣除的营业亏损
`Zf^E
>) allowable expenses 可扣税的支出
~$ng^ D allowance 免税额；津贴；备抵；准备金
* ;1,5L allowance for debts 债项的免税额
oz AS[B6 allowance for depreciation by wear and tear 耗损折旧免税额
'{E@*T /<. allowance for funeral expenses 殡殓费的免税额
8WtsKOno allowance for inflation 为通货膨胀而预留的款项；通胀准备金
X<i^qo V allowance for repairs and outgoings 修葺及支出方面的免税额
7{e% u# allowance to debtor 给债务人的津贴
!>v2i" alteration of capital 资本更改
hakKs.U|[ alternate trustee 候补受托人
vu|n< amalgamation 合并
^c<ucv6. ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
w Lmhy, ambit of charges 征税范围；收费范围
{aY%gk?y#> amended valuation 经修订的估值
GK OD/, American Commodities Exchange 美国商品交易所
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American Express Bank Limited 美国运通银行
]+(6,ct&. American Stock Exchange 美国证券交易所
mFg<dTx0c8 amortization 摊销
[baiH|5> amount due from banks 存放银行同业的款项
!+1<E*NQ S amount due from banks abroad 存放海外银行同业的款项
uZc`jNc\ amount due from holding companies 控股公司欠款
.l>77zM6 amount due from local banks 存放本港银行同业的款项
{)"iiJ amount due to banks 银行同业的存款
'>&^zgr amount due to banks abroad 海外银行同业的存款
} ~h3c| amount due to holding companies 控股公司存款
d
p2 F amount due to local banks 本港银行同业的存款
#1`- *.u amount due to outport banks 外埠银行同业的存款
C
'v+f= amount for note issue 发行纸币的款额
\Z]UA&v_ amount of bond 担保契据的款额
H$@`,{M629 amount of consideration 代价款额
k40* e\ amount of contribution 供款数额
|o{:ZmzM amount of indebtedness 负债款额
/`f^Y>4gD amount of principal of the loan 贷款本金额
s~>d:' k7| amount of rates chargeable 应征差饷数额
0Z BJ ~W amount of share capital 股本额
{. 2k6_1[ amount of sums assured 承保款额
<Fi%iA amount of variation 变动幅度
z*kutZ:6Y amount of vote 拨款数额
MNC*Gl j= amount payable 应付款额
x 97
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0uW R<,] Amsterdam Stock Exchange 阿姆斯特丹证券交易所
3{"" 58 analysis 分析
,8:(OB|a ancillary risk 附属风险
_z'u pb& annual account 周年帐目；周年帐目报表；年度决算；年结
&QDW9
Mi annual accounting date 年结日期
U'8bdsF_ annual allowance 每年免税额；年积金；年度津贴；年津
/<HRwG\w annual balance 年度余额
fIj|4a+ annual disposable income 每年可动用收入
T^ w36}a annual estimates 周年预算
Fz1_w$^ annual fee 年费
86(I ^= annual general meeting 周年大会
I|>^1kr8w annual growth rate 年增率；每年增长率
e?opkq\f annual long-term supplement 长期个案每年补助金
"SzdDY6 annual pensionable emolument 可供计算退休金的年薪
o=21|z annual report 年报
l% ?T2Fm3> Annual Report on the Consumer Price Index 《消费物价指数年报》
@ \0Eu212 annual return 周年报表；周年申报表；每年报税表格
w9NHk~LHKF Annual Return Rules 《周年报表规则》
0/!dUWdKH annual review of consumer prices 每年消费物价回顾
6,d@p annual roll-forward basis 逐年延展方式
b
/@#}Gc annual salary 年薪
2ggdWg7z annual statement 年度报表；年度决算表
0o+6Q8q 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
^SxY IFL annuitant 年金受益人
K@#(*." annuity 年金
)Z(TCJ~~! annuity contract 年金合约
v'VD0 +3[H annuity on human life 人寿年金
&z>e5_. antecedent debt 先前的债项
V >ieh2G( ante-dated cheque 倒填日期支票
ANJ$'3tg anticipated expenditure 预期开支
'<rZm=48 anticipated net profit 预期纯利
>iD )eB anticipated revenue 预期收入
pV20oSJNt anti-inflation measure 反通货膨胀措施
MKy[hT: anti-inflationary stance 反通货膨胀立场
zY,r9<I8_x apparent deficit 表面赤字
+w.JpbQ& apparent financial solvency 表面偿债能力
>c9a0A apparent partner 表面合伙人
11<Qxu$rL application for personal assessment 个人入息课税申请书
#tZ4N7 application of fund 资金应用
|55N? =8 application to release as liquidator and to destruct the books of accounts and documents
&m |wH4 \ 申请免除清盘人职务及毁灭帐簿与文件
A T9q3 appointed actuary 委任精算师
g{8,Wx,, appointed auditor 委任核数师；委任审计师
1jN-4& appointed trustee 委任的受托人
^;/b+ /B0 appointer 委任人
"NgxkbDEbG apportioned pro rata 按比例分摊
tcLnN: apportionment 分配；分摊
* Txl+zTY Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
!eEHmRgg4 apportionment formula 分摊方程式
|`lzfe apportionment of estate duty 遗产税的分摊
3=Cc.a/3 appraisal 估价；评估
ix(=3 /Dgz appreciable growth 可观增长
HuwU0:* appreciable impact 显着影响
EGZb7:Y? appreciable increase 可观增长
O9EKRt appreciation 增值；升值
fcNL$U&-,i appreciation against other currencies 相对其他货币升值
.2>p 3|F appreciation of the exchange value of Hong Kong dollar 港元汇值上升
XVKfl3'% appreciation tax 增值税
5] HS^II" appropriation 拨款；拨用；拨付
RA G3o- appropriation account 拨款帐目
qQ"Fv|]~> Appropriation Bill 拨款法案
1 _\;- !t appropriation-in-aid system 补助拨款办法
!1q 9+e approved assets 核准资产
% !du,2 approved basket stock 认可一篮子证券
6ek;8dL approved budget 核准预算
Y}uCP 1v approved charitable donation 认可慈善捐款
\|E^v6E%0 approved charitable institution 认可慈善机构
TiYnc3Bz}J approved currency 核准货币；认可货币
7b<je=G6PA approved estimates 核准预算
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nG6Y<O` approved estimates of expenditure 核准开支预算
& _~+ ( approved overseas insurer 核准海外保险人
PI `jExL approved overseas trust company 核准海外信托公司
q{t*34R approved pooled investment fund 核准汇集投资基金
N X|v= approved provident fund scheme 认可公积金计划
[k6nW:C approved provision 核准拨款
d/ bE t& approved redeemable share 核准可赎回股份
mnmP< <8C, approved regional stock 认可地区性证券
9G+V;0 Q approved retirement scheme 认可退休金计划
H&]gOs3So approved subordinated loan 核准附属贷款
f.
FYR|%tq arbitrage 套戥；套汇；套利
SE),":aY arbitrageur 套戥者；套汇者
w9, iq@ arbitrary amount 临时款项
2 !At2P2 arrangement 措施；安排；协定
z)9wXo #~ arrears 欠款
Xtp"QY
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uO=aaKG arrears of revenue 逾期未收税款；逾期未收的帐项
&2 `F n !m articles of association 组织章程；组织细则；组织章程细则
sFQ^2PwbS Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
#|*F1K ascertainment of profit 确定利润
Zf'TJ `S "Asia Clear" “亚洲结算系统”
q-c=nkN3 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
DwrO JIy Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Y=?yhAw Asian Development Fund [ADF] 亚洲发展基金
hi0R. V& Asian dollar bond 亚洲美元债券
L+C y Qq Asian dollar market 亚洲美元市场
TZ2=O<Kj Asian dollar rate 亚洲美元利率
xf b]b2 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
4dhvFG lW Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
`67[O4$< asked price 沽盘；喊价；索价；卖方报价
6IWxP t ~ assessable income 应评税入息
{%IE xPJ assessable loss 应评税亏损
,:??P1 assessable profit 应评税利润
w~
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>2]JXLq assessed profit 估定利润
'A: x/iv}^ assessed value 经评估价值
%K>.l h@ assessment 评税；评定；估价；评税单
zOG U8Wg assessment number 评税编号；估价编号
'k4E4OB assessment of additional tax 补加税评税
ppFe-wY assessment of performance 业绩评估；实绩评价
:dLAs@z Assessor 评税主任
cIp
D~0\ asset price bubbles 资产价格泡沫
/r- aPJX asset-backed securities 具资产保证的证券
`&-Mi[1 assets accretion 资产增值
uPRQU+ assets and liabilities 资产与负债
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!G1; assets betterment statement 资产递增表；资产改进表
*Mw_0Y assets lending 实物放款；有抵押贷款
9:e YU
= assets of the company passing on the death 死者去世时转移的公司资产
2AtLyN'. assets pledged as security for liabilities 用作负债抵押的资产
6%fKuMpK( assets portfolio 资产投资组合
(4\d]*u5-c assets price 资产价格
[-)r5Dsdq assets quality 资产质素
i} N8(B( assets realization 资产变现
HO[wTB| D] assets refinancing arrangement 资产再集资安排
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4E R00 assets securitization 资产证券化
om]4BRe assets situated outside Hong Kong 在香港以外地方的资产
< 0S,Q+& assets stripping 削减资产；拆卖资产
SF5@Vg assets value 资产值
i: Zm*+Gi assignee 承让人
$2u 'N:o assignment 转让；转让书；转让契
+e-G,%>9 assignment of interest 权益转让
JqMDqPIQ assignment of letters patent and trade mark 专利证书及商标转让
%zSuK8kxV assignment of property 物业转让；物业转让书
fwBRWr9 assignment right 转让权
.VkbYK assignor 转让人
xY$iz)^0& associate 有联系的人；有关连人士；相联者；合伙人；联系人
z8 [yt282 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
&[At`Nw71 associate member 附属会员
1?| f lK associated body corporate 相联法人团体
;s~ X associated company 相联公司；联属公司
:<Fe associated corporation 相联法团
BSkDpr1C Association of Chartered Certified Accountants [ACCA] [United Kingdom]
1y lk4@` 公认会计师公会〔英国〕
M4d47<'*~ Association of Futures Exchange Brokers 香港期货经纪协会
PI*82,f3dE Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
&R$CZU association of underwriters 承保人组织
JR@.R
,rII assumption of control 接管
j~FD{ %4N assurance 担保；保险；转易；转易书
~j-cS
J3 assurance of interest 权益的转易
#Jna6 at 19XX price 按一九ＸＸ年价格计算
HmZ{L +" at a discount 按赔价计算；按贴水价格计算；打折扣
y B3; at a premium 按溢价计算；按升水价格计算
l/Vo-# at call 通知付款；按通知
=i(?de R at constant market price 按固定市价计算
lt_']QqU at constant price 按固定价格计算
Q7g>4GZC at cost 按成本计算
5bA)j!#)|X at current market price 按当时市价计算；按现时市价计算
jZ%TJ0(H at current price 按当时价格计算；按现时价格计算
\tRG1&{$% at factor cost 按要素成本计算；按生产要素成本计算
e#B#B at money-of-the-day price 按付款当日价格计算
e5OsI Vtjr at or better 按指定或较佳价位〔买卖指令〕
sg8/#_S1i at par 按面值计算；平价
/"?HZ% W at sight 见票即付
Raw)9tUt at the close 按收市盘
z.6$W^ at the opening 按开市盘
\T;\XAGr attestation 见证；见证条款
ru`U' at-the-money option 平价期权
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u!\<\ attorney 受权人；受托代表人
YOrrkbJ( attornment 新拥有人承认书
NBF MN% attributable profit 可归属利润
8kbY+W%n attributable share value 可归属股份价值
g/&T[FOr Auckland Stock Exchange 奥克兰证券交易所
I( S)n+E auction 拍卖
Cn_$l> auctioneer 拍卖商
iA,kX\nK audit 审计；核数
>OP+^^oZ< Audit Commission 审计署
ncSFj.}w] Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
m] W5 + 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〕
cS. -7
audit review 帐目审查
(4@lKKiU%H Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
5o/&T"]@ audited account 审计帐目；经审计的帐目
1pCieTz!PN audited annual account 经审计的周年帐目
fl;s9:< audited balance sheet 经审计的资产负债表
jA(>sz auditor 核数师；核数主任；审计师
zSE<"(a auditor's certificate 核数师证明书；审计师证明书
:=9] c17= auditor's report 核数师报告；审计师报告
rS0DSGDq Aussie bond 澳元债券
VqE~c austerity budget 紧缩预算
} %'bullT Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
k"N(o( Australia All Ordinaries Index 澳洲所有普通股票指数
^T.E+2=>z Australian Dollar [AUD] 澳元
zvvP81$W Australian Options Market 澳大利亚期权市场
;r /;m\V Australian Securities Commission 澳洲证券事务监察委员会
=E&OuX-R Australian Society of Certified Practising Accountants 澳洲执业会计师公会
E0/mSm"(T Australian Stock Exchange 澳大利亚证券交易所
Z--@.IYoJ Austrian Schilling [ATS] 奥地利先令
9z
I.pv+] authentication 认证；鉴证
`y+-H|%? authority to purchase 委托购买证；委购书
WO6/X/#8 b authorization 认可；核准；授权；授权书
$HG}[XD? authorization by direction 指示授权
fA=#Fzk 2 authorization by instruction 指令授权
n$aA) "A # authorization by warrant 令状授权
J>^\oAgp E authorization of unit trust 单位信托的认可
xcJ `1*1N authorized agent 指定代理人
QW_agm authorized capital 法定资本
m>}8'N ) authorized clerk 出市员
f,z P* authorized dealer 认可交易商
SSBg?H 'T authorized financial institution 认可财务机构
JxjI]SF02 authorized fund 认可基金
~O 3D[PNW~ authorized fund house 获授权的基金公司；认可基金公司
x v No(> authorized institution 认可机构
f/kI| Z authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
\*\ R1_+ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
5/Q RL\ authorized insurer 获授权保险人；获认可承保人
cE iu)2*e authorized investment 特准投资项目
SI_i I 71 authorized person 获授权人
3M0+"l(X authorized representative 获授权代表
ez3Z3t` authorized share capital 法定股本
fZKt%m automated quotation system 自动报价系统
kGkA:g: Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Y :l dR 自动交易系统〔香港期货交易所有限公司〕
rtQHWRUn automatic adjustment mechanism 自动调整机制
a{[+<8=@1 automatic adjustment system 自动调整系统
`O^G5 0 Automatic Clearing House 自动票据交换所
\#'T NmS automatic exchange rates accumulation system 自动化汇率累集系统
qi^!GA'5j Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
#,(sAj automatic teller machine [ATM] 自动柜员机
q@hp.(V autopay 自动转帐
>O/ D!j| available assets 可用资产
`d 2,*KR available fiscal reserve 现存财政储备
ki;UY~ available profit 可用利润
dP]1tAO,y Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
O|cu.u| average 平均；平均数；海损
%~NH0oFO average basic salary 平均基本薪金
ZAuWx@} average consumer expenditure 平均消费开支；一般消费开支
Zc"B0_&?:7 average cost 平均成本
Q/I)V2a1i average cost of land production 增辟土地平均成本
nH !3(X* average daily turnover 平均每日成交额
}]UB;id' average daily wage rate 平均每日工资率
:
t$l.+B average expenditure pattern 平均开支模式
U"f ??y%) average growth rate 平均增长率
S<nq8Ebmw average net fixed assets 固定资产平均净值
mq fO4"lt average of relatives 相对价格平均数
c~ <1 ': average price 平均价格
$[@0^IJq=K average propensity to consume 平均消费倾向；一般消费倾向
Ov w[b2ii average propensity to save 平均储蓄倾向；一般储蓄倾向
QO{y/{ average rate 平均率
-V % gVI[ average revenue 平均收入；平均收益
2eQdQ wX average stock 平均库存；平均存货
?y XAu0 average yearly rent 平均年租
f tk%EYT; avoidance of double taxation 避免双重课税
Oq(VvS/ avoidance of tax 避税
