A:
4jis\W}%L3 A share Ａ股；甲类股份
u&bo32fc abatement of tax 减税；减扣免税额
1NN99^ q ABN AMRO Bank N.V. 荷兰银行
"v jFL9 above-the-line expenditure 线上项目支出；经常预算支出
*;+lF above-the-line receipt 线上项目收入；经常预算收入
Dw;L=4F
| ABSA Asia Limited 南非联合亚洲有限公司
} RG absolute change 绝对数值变更
@?*26}qp absolute expenditure 实际开支
5Z6 $90!k absolute guideline figure 绝对准则数字
|/Zp Z7 absolute interest 绝对权益
l[Ng8[R absolute order of discharge 绝对破产解除令
3j<]
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&{y- }[~
absolute value 实值；绝对值
) #Y*] absolutely vested interest 绝对既得权益
Uh?SDay absorbed cost 已吸收成本；已分摊成本
T
-C2V$1 absorption 吸收；分摊；合并
T\8|Q @ absorption rate 吸收率；摊配率；分摊率
5x4JDaG2 ACB Finance Limited 亚洲商业财务有限公司
E+>Qpy acceptable form of reciprocity 合理的互惠条件
z{``v|K acceptable rate 适当利率；适当汇率
6!Ji-' \" acceptance agreement 承兑协议
;2)@N H acceptance for honour 参加承兑
t1g)Y|@d acceptor 承兑人；接受人；受票人
A(Ugam~} acceptor for honour 参加承兑人
J h M.P9 accident insurance 意外保险
\|DcWH1 Accident Insurance Association of Hong Kong 香港意外保险公会
292e0cE accident insurance scheme 意外保险计划
&c ayhL/% accident year basis 意外年度基准
`<y2l94tL accommodation 通融；贷款
|53Z g"! accommodation bill 通融票据；空头票据
TS $ 2K accommodation party 汇票代发人
Q>JJI:uC4 account balance 帐户余额；帐户结余
:%xiH%C> account book 帐簿
gHvxmIG account collected in advance 预收款项
? $pp% account current book 往来帐簿
h&[]B*BLr account of after-acquired property 事后取得的财产报告
N!/^ s": account of defaulter 拖欠帐目
z930Wi{@ account payable 应付帐款
yXR$MT+ ~ account payee only [A/C payee only] 只可转帐；存入收款人帐户
Skp&W*Ai account receivable 应收帐款
HWFo9as""v account receivable report 应收帐款报表
#{U M4~|: account statement 结单；帐单；会计财务报表
*hAq]VC}) account title 帐户名称；会计科目
>F!2 ib8 accountant's report 会计师报告
^l7u^j Accountant's Report Rules 会计师报告规则
4[Hf[ . accounting and auditing procedure 会计与审计程序；会计与核数程序
qL ,! Accounting Arrangements 《会计安排》
f77Jn^Dt accounting basis 会计基础
:=T+sT~ accounting by Official Receiver 破产管理署署长呈交的帐目
&JtK<g Accounting Circular 《会计通告》
-+#\W B{AI accounting class 会计类别
29 Yg>R!/ accounting date 记帐日期；会计结算日期
^yu0Veypy accounting for money 款项核算
p_) V@ 7 Accounting Officer 会计主任
.1[K\t)2 accounting period 会计报告期；会计期
(.m0hN!~u accounting policy 会计政策；会计方针
m:)v>v u accounting practice 会计惯例
DZilK: accounting principle 会计准则
"S_t%m&R accounting record 会计记录
R4]t D| accounting report 会计报告
iZwt,)( Accounting Services Branch [Treasury] 会计事务部〔库务署〕
&#w]
2~ | Accounting Society of China 中国会计学会
N'i%9S Bcg accounting statement 会计报表
a 5:YP accounting system 会计制度；会计系统
a~9U{)@F accounting transaction 会计事项；帐务交易
hcWkAR accounting treatment 会计处理
37 T<LU accounting year 会计年度
ia LsIy#h accretion 增值；添加
Zh6bUxr accrual 应计项目；应累算数目
}tua0{N:z accrual basis 应计制；权责发生制
TmoODG>@ accrual basis accounting 应计制会计；权责发生制会计
,L6d~>=41 accrue 应累算；应计
jL6u#0 accrued benefit 应累算利益
Siq2 Glg _ accrued charges 应计费用
B'lWs; accrued cumulative preference share dividend 应累算的累积优先股股息
SZzS$6 t accrued expenses 应累算费用
gieT kZ accrued interest payable 应付利息；应计未付利息
&BFW`5N accrued interest receivable 应收利息；应计未收利息
m@u!frE, accrued right 累算权益
B ;9^ accruing profit 应累算的利润
_ohZTT%l accumulated fiscal reserve 累积财政储备
~kD/dXt accumulated profit 累积利润；滚存溢利
(l TM5qC accumulated reserve 累积储备
Gvb>M=9 accumulation of surplus income 累积收益盈余
w byY? tH acquired assets 既得资产
nz3j";d acquisition 收购；购置；取得
?nn` u d?f acquisition cost 购置成本
o6 'I%Gs acquisition expenses 购置费用
h*Rh:yCR> acquisition of 100% interest 收购全部股权
&<_*yl p acquisition of control 取得控制权
A{bt
Z #k acquisition of fixed assets 购置固定资产
qb]n{b2 acquisition of shell “买壳”
Uwv Gw5)q acquisition price 收购价
p& > *bF, act of God 天灾
D}>pl8ke~g acting partner 执事合伙人
q?nXhUD active market 买卖活跃的市场；交投畅旺的市场；旺市
\j+O |#`|) active partner 积极参与的合伙人
%FDi7Rx active trading 交投活跃
+%OINMo.A actual circulation 实际流通
O={4 >>F actual cost 实际成本
k ?;A #L~ actual expenditure 实际开支；实际支出
JN .\{ Y actual income 实际入息；实际收入；实际收益
+?w 7Nm` actual market 现货市场
TUw^ KSa actual price 现货价；实际价格
m$ ) yd~ actual profit 实际利润
}/nbv;) actual quotation 实盘；实际价位；实际报价
X};m \Bz actual year basis 按实际年度计算
me_DONW actuals 实货
wc* 5s7_ actuarial investigation 精算调查
j&6,%s-M`a actuarial principle 精算原则
GvF8S MO[x actuarial report 精算师报告
' _lyoVP Actuarial Society of Hong Kong 香港精算学会
zH0%;
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puF'w:I ( actuary 精算师
9z$]hl ad referendum agreement 暂定协议；有待覆核的协定
>X cbNZV ad valorem duty 从价税；按值征税
"o 2p|2c ad valorem duty system 从价税制
AON";&dLq- ad valorem fee 从价费
HgvgO\`] ad valorem tariff 从价关税
0&mo1 k_U additional allowance 额外免税额
@zL)R b%P$ additional amount for unexpired risk 未过期风险的额外款额
!
@{rk p additional assessable profit 补加应评税利润
r Lg(J|^ additional assessment 补加评税
MUhC6s\F additional commitment 额外承担
w,bILv) additional commitment vote 额外承担拨款
h$F;=YS additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
/ *RDy!m additional dependent parent allowance 供养父母额外免税额
7g[m,48{ additional provision 额外拨款
orVsMT[A additional stamp duty 附加印花税
b' Pq [ ) additional tax 补加税罚款；补加税款
4.I6%Bq $ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Q&]
}`Rp= adjudged bankrupt 被裁定破产
H% t/-'U? adjudicated bankrupt 裁定破产人
}S<2({GI adjudication fee 裁定费；评定印花税额手续费；评估契据费
LZch7Xe3 adjudication of bankruptcy 裁定破产；宣告破产
jJk M:iR adjudication of insolvency 裁定无力偿还债务
hb9e6Cc adjusted actual 经调整的实数；调整后的实数
guz{DBlK adjusted current assets 经调整的流动资产；调整后的流动资产
KE1S5Mck> adjusted figure 经调整的数字；调整后的数额
PVP,2Yq! adjusted liabilities 经调整的负债；调整后的负债
%C\Q{_ AS adjusted loss 经调整的亏损；调整后的亏损
QZB2yK3]h 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
9 yH95uaDF adjusted profit 经调整的利润；调整后的利润
` wuA}v3! adjusted surplus 经调整的盈余额；调整后的盈余额
\ {AxDk{z# adjusted value 经调整的价值；调整后的价值
M>D 3NY[, adjustment 调整；修订；理算〔保险〕
>!s = f adjustment centre 调剂中心
$/90('D adjustment lag 调整过程的时间差距；调整时差
I MIZ #/ adjustment mechanism 调整机制
+-&N<U adjustment of loss 亏损调整
F' s($n adjustment process 调整过程；调整程序
qR4(' adjustment range 调整幅度
^h{A AS> administered exchange rate 受管制汇率
d"<Q}Ay Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
^.5 L\ administration expenses 行政费用
,Dfq%~:grT administration fee 手续费；行政费
E1IRb': administration in bankruptcy 破产管理
A ${b] administration order 遗产管理令
kq6S`~J^R administrator 管理人；遗产管理人
{ Z 3t0F administrator of the estate 遗产管理人
L]hXAShmb admission of debt 债项承认书
8ar2N)59 admission of proof 接纳债权证明
.F:qJ6E advance 放贷款项；垫付款项；预支款项；预付款项
b#bdz1@s advance account 暂支帐目；预付款帐户
*Dtwr advance compensation 预付补偿金
nr*~R-,\ advance from shareholder 股东垫款
DeE -M " advance pending reimbursement 预支以待日后付还
>8_#L2@ advanced economy 先进经济体系
s
`HSTq2 advancement 预付；预付财产
E/|]xKG advances warrant 垫款令
}hrLM[ advancing 贷出
s\i=-` adverse balance 逆差
&sR=N60n adverse exchange 逆汇
sfNXIEr^ advertisement addressed to shareholders 在报章刊登的致股东通告
k@JDG]R<{ advice for collection 托收通知书
Mez ;DKJ` advice of drawing 提款通知书；汇票通知书
&, 4]XT advice of payment 付款通知
^wPKqu)^ Advisory Committee [Securities and Futures Commission]
lwYk`' 谘询委员会〔证券及期货事务监察委员会〕
nv1'iSEeOl Advisory Committee on Diversification 经济多元化谘询委员会
oJe9H < affidavit 誓章；遗产申报誓章
P1;T- .X~& affidavit of no receipt 述明无收款的誓章
0* < gGC affiliate 联号；联营公司；附属公司
L@2%a' affiliated company 附属公司；联号；联营公司
#c@Dn.W affirmation [estate duty] 非宗教式宣誓〔遗产税〕
\?c 0 XD affordability 负担能力
^8$CpAK]M African Development Bank [AfDB] 非洲开发银行
}$!bD
after-acquired property 事后取得的财产
Ni*f1[sI< after-hours dealing 市后交易
o"~ODN" L after-tax profit 税后盈利；税后利润；税后溢利
Y$b4Ga9j agency agreement 代理协议
Zs<} { `- agency expenses 代理机构的开支
9PjL
4A agency fee 代理费
`<kH Ncm Agency Law 《代理法》
<8Ek-aNNt agent 代理人；承销人
,oX48Wg_+ agent of company 公司代理人
4b=hFwr[? agent's fee 代理人费；经纪费
CZRrb 84 aggregate 总计；总数；总体数字
=Xh^@ OR aggregate amount 总款额；总额
cE> K:3n aggregate assets and liabilities 总体资产与负债
^
AxU aggregate at constant price 按固定价格计算的总体数字
]vJZ v"ACn aggregate demand 总需求
O&l(` *P aggregate gross position 总持仓量
K]' 84!l aggregate limit 总限额
p8K4^H aggregate of salaries tax 合计薪俸税
hm3,?FMbq aggregate performance 总体表现；总体业绩
.NcoST9a aggregate supply 总体供应
jIJVl \i] aggregate surplus 总盈余
4v9zFJ<Z aggregate total 整体总额
TU$PAwn= aggregate value 总值；合计价值
G7 > aggregated basis 合计基准
rs {e6 aggregated net chargeable income 合计应课税入息实额
!Rk1q &U5 aggregation 合并计算；合计；总和
_=E))Kp{z aggregation of incomes of husband and wife 夫妇入息合并计算
pA)!40kz aggregation of property 财产的总和
J~ KWn. agio 差价；贴水
x3=W{Fv@4 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
^6[KzE#* Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
}uo5rB5D 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
s
(|T@g Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
o0$R|/>i 《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》
o6sL~ *hQ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Mm`jk%:%] 《香港政府和大韩民国政府关于相互促进和保护投资协定》
au7%K 5 agreement for a settlement 授产协议
. +> w0FG. agreement for assignment 转让协议
:,"dno7OQ agreement for sale 售卖协议；买卖协议
~ ui/Qf2| agreement for sale and purchase 买卖协议
Mf7Q +_! agreement for the payment of interest 支付利息协议
;Q&38qI agreement for the repayment of money 还款协议
<GPL8 D agreement of reinsurance 再保险协议
~R/w~Kc!/A Agricultural Bank of China 中国农业银行
$V-]DD%Y air passenger departure tax 飞机乘客离境税
r_p9YS@I Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
r9z_8#cR airport tax 机场税
6~zR(HzV{ alcohol duty 酒精税
,\!4 A alienation 让与；让渡；转让
7IW:,=Zk8+ alimony 生活费；赡养费
;'l Hw]}O* All Ordinaries Index [AOI] 所有普通股指数
pxjN\q all risks 全险；综合险
j*f%<`2`j All Sales Record for Stock Market 《股票市场成交报告》
kB1]_v/ Allied Capital Resources Limited 新联财务有限公司
:kh l}| all-items index [Consumer Price Index] 总指数〔消费物价指数〕
)V~Fl$A allocation letter 拨款信件
;~T)pG8IS allocation of fund 分配款项；预留款项
j} XTa[ allocation of profit 利润分配；溢利分配
Q1EY !AV8 allocation warrant 拨款令
=2uE\6Fl, allotment 分配；配股
(q`Jef allotment notice 股份配售通知；配股通知
0/hX3h allotment of shares 股份分配
*I%r
allowable 可获宽免；免税的
jC+>^=J( allowable business loss 可扣除的营业亏损
^;+lsEW allowable expenses 可扣税的支出
B%gk[!d }8 allowance 免税额；津贴；备抵；准备金
W7.O(s,32 allowance for debts 债项的免税额
9UTWq 7KJ allowance for depreciation by wear and tear 耗损折旧免税额
[0.>:wT allowance for funeral expenses 殡殓费的免税额
v'i"Q allowance for inflation 为通货膨胀而预留的款项；通胀准备金
LqIMU4Ex allowance for repairs and outgoings 修葺及支出方面的免税额
J0zu dbP allowance to debtor 给债务人的津贴
o_&.R alteration of capital 资本更改
|t CD@M alternate trustee 候补受托人
MV6 %~T amalgamation 合并
6-va;G9Fc ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
h h}%Z= ambit of charges 征税范围；收费范围
vLn< =. amended valuation 经修订的估值
XSt5s06TM American Commodities Exchange 美国商品交易所
58zs% +F American Express Bank Limited 美国运通银行
~J?O ~p`& American Stock Exchange 美国证券交易所
q88p~Ccoa amortization 摊销
h`+Gs{ 1qw amount due from banks 存放银行同业的款项
IrQ8t! amount due from banks abroad 存放海外银行同业的款项
~-x8@ / amount due from holding companies 控股公司欠款
nP?=uGqCBq amount due from local banks 存放本港银行同业的款项
IIeEe7%# amount due to banks 银行同业的存款
_?<Y>B, E amount due to banks abroad 海外银行同业的存款
t+}@J}b amount due to holding companies 控股公司存款
U T[nzbG amount due to local banks 本港银行同业的存款
@v_E'
9QG^ amount due to outport banks 外埠银行同业的存款
w8: F^{ amount for note issue 发行纸币的款额
5~k-c Ua amount of bond 担保契据的款额
:}x\&]uC#k amount of consideration 代价款额
B[ae<V0 k amount of contribution 供款数额
Ht?
u{\p@ amount of indebtedness 负债款额
udtsq"U_% amount of principal of the loan 贷款本金额
X5 lB],t"= amount of rates chargeable 应征差饷数额
SdC505m 0* amount of share capital 股本额
l|O^yNS amount of sums assured 承保款额
8= gr F amount of variation 变动幅度
:Q2\3 amount of vote 拨款数额
8~RUYsg amount payable 应付款额
]W <E#^ amount receivable 应收款额
I=D {(%+^d Amsterdam Stock Exchange 阿姆斯特丹证券交易所
PN2\:l+` analysis 分析
fC
xN ! ancillary risk 附属风险
=YF\mhMQ: annual account 周年帐目；周年帐目报表；年度决算；年结
5FqUFzVqsl annual accounting date 年结日期
n>>hfxv(O! annual allowance 每年免税额；年积金；年度津贴；年津
Hf+A5 2lrf annual balance 年度余额
'j#oMA{0 annual disposable income 每年可动用收入
g3n^
<[E annual estimates 周年预算
q_HC68YF, annual fee 年费
;hF > iw annual general meeting 周年大会
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&BqZ& annual growth rate 年增率；每年增长率
0uz is09 annual long-term supplement 长期个案每年补助金
=s Rd5aMs annual pensionable emolument 可供计算退休金的年薪
qTC`[l annual report 年报
. hHt+ Annual Report on the Consumer Price Index 《消费物价指数年报》
|[D~7|? annual return 周年报表；周年申报表；每年报税表格
;Fc djy Annual Return Rules 《周年报表规则》
Dn$zwksSs annual review of consumer prices 每年消费物价回顾
1pXAPTV annual roll-forward basis 逐年延展方式
\sHM[n F0 annual salary 年薪
g _;5" annual statement 年度报表；年度决算表
W6'+#Fp Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
X^% I 3 annuitant 年金受益人
+f\tqucI3 annuity 年金
p TUsdao^, annuity contract 年金合约
1mOZ\L!m* annuity on human life 人寿年金
']$ttfJB antecedent debt 先前的债项
<9-tA\`8N ante-dated cheque 倒填日期支票
3Zsqx =w anticipated expenditure 预期开支
m#,
F%s anticipated net profit 预期纯利
_jH1 Mcq anticipated revenue 预期收入
g-mK(kY4 p anti-inflation measure 反通货膨胀措施
mDip P anti-inflationary stance 反通货膨胀立场
C JiMg'K apparent deficit 表面赤字
@SPmb o apparent financial solvency 表面偿债能力
<<(~'$~,L apparent partner 表面合伙人
}llzO application for personal assessment 个人入息课税申请书
pX6T7 application of fund 资金应用
d(, -13 application to release as liquidator and to destruct the books of accounts and documents
;knSn$ 申请免除清盘人职务及毁灭帐簿与文件
,!kyrk6 appointed actuary 委任精算师
[rTV)JsTb appointed auditor 委任核数师；委任审计师
i3: sV 5 appointed trustee 委任的受托人
~J)4 (411 appointer 委任人
GY, @jp|R apportioned pro rata 按比例分摊
0VoC|,$U apportionment 分配；分摊
Z T8. r0 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
y>2v 9;Qp apportionment formula 分摊方程式
%'\D _W& apportionment of estate duty 遗产税的分摊
C,]Q/6'> appraisal 估价；评估
-i Bu:WyY$ appreciable growth 可观增长
mwb kXy;8 appreciable impact 显着影响
.^@+$} appreciable increase 可观增长
WSDNTfpI appreciation 增值；升值
_< ;#= l appreciation against other currencies 相对其他货币升值
wVE"nN# appreciation of the exchange value of Hong Kong dollar 港元汇值上升
- 2> L*"^ appreciation tax 增值税
Uo^s]H#: appropriation 拨款；拨用；拨付
kKE 2~ q appropriation account 拨款帐目
j])iyn~-Ke Appropriation Bill 拨款法案
!SJmu}OB] appropriation-in-aid system 补助拨款办法
cJ]`/YJ approved assets 核准资产
t8GJ; approved basket stock 认可一篮子证券
HLYM(Pz approved budget 核准预算
=Z#tZ{" approved charitable donation 认可慈善捐款
A6iyJFm D approved charitable institution 认可慈善机构
i=o>Bl@f approved currency 核准货币；认可货币
HxZ4t approved estimates 核准预算
\_x)E]D approved estimates of expenditure 核准开支预算
5 1 x^gX| approved overseas insurer 核准海外保险人
2: pq|eiF approved overseas trust company 核准海外信托公司
DLS-WL approved pooled investment fund 核准汇集投资基金
pe , c approved provident fund scheme 认可公积金计划
dmlh;Z approved provision 核准拨款
fbw {)SZ approved redeemable share 核准可赎回股份
[n74&EH approved regional stock 认可地区性证券
OFRzz G@ approved retirement scheme 认可退休金计划
9-Ib+/R0 approved subordinated loan 核准附属贷款
lS?f?n^ arbitrage 套戥；套汇；套利
ip>dHj
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d /t'N-m arbitrary amount 临时款项
-2
t Z arrangement 措施；安排；协定
`R:<(: arrears 欠款
u8o7J(aQsR arrears of pay 欠付薪酬
9\Xl 3j! arrears of revenue 逾期未收税款；逾期未收的帐项
3M1(an\nW articles of association 组织章程；组织细则；组织章程细则
e1<28g Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
"a,Tc2xk ascertainment of profit 确定利润
@Zq,mPaR $ "Asia Clear" “亚洲结算系统”
`
|]6<<'iW Asia Commercial Bank Ltd. 亚洲商业银行有限公司
OPKX&)SE- Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Iu1P}R>C Asian Development Fund [ADF] 亚洲发展基金
9s*Lzi[} Asian dollar bond 亚洲美元债券
5 V?1/ Asian dollar market 亚洲美元市场
/%xK-z,V Asian dollar rate 亚洲美元利率
U#F(#3/ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
*D<sk7 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
,{oP`4\Lm asked price 沽盘；喊价；索价；卖方报价
W_sDF; JP assessable income 应评税入息
Ce_Z
&? assessable loss 应评税亏损
~ MhPzu&B assessable profit 应评税利润
jC\R 8_ assessable value 应评税值
i" e) LJz assessed profit 估定利润
=<e# 2 assessed value 经评估价值
ZgXh[UHQy assessment 评税；评定；估价；评税单
H}U& =w' assessment number 评税编号；估价编号
A<TJ3Jp] assessment of additional tax 补加税评税
![vc/wuf assessment of performance 业绩评估；实绩评价
1H[lf
B Assessor 评税主任
|2 3 }~c, asset price bubbles 资产价格泡沫
n Isi asset-backed securities 具资产保证的证券
YF:NRY[i assets accretion 资产增值
eM9~&{m. assets and liabilities 资产与负债
jG.*tuf assets betterment statement 资产递增表；资产改进表
RM i
2Ip assets lending 实物放款；有抵押贷款
LXXxwIBS assets of the company passing on the death 死者去世时转移的公司资产
}`_2fJ6 assets pledged as security for liabilities 用作负债抵押的资产
"lz!'~im assets portfolio 资产投资组合
yTDoS|B+) assets price 资产价格
"(C }Dn# assets quality 资产质素
e<C5}#wt assets realization 资产变现
/ FYa{.Vlr assets refinancing arrangement 资产再集资安排
qp{NRNkQ assets securitization 资产证券化
;3?M?E/$s assets situated outside Hong Kong 在香港以外地方的资产
R K'( {1 assets stripping 削减资产；拆卖资产
6&u,. assets value 资产值
Gf%o|kX] assignee 承让人
`8y & assignment 转让；转让书；转让契
k~vmHb assignment of interest 权益转让
Gg; #U` assignment of letters patent and trade mark 专利证书及商标转让
KBJ|P^W5j assignment of property 物业转让；物业转让书
P'
J_:\ assignment right 转让权
@+{S-iD" assignor 转让人
uY;/3 ?k& associate 有联系的人；有关连人士；相联者；合伙人；联系人
/kJ*WA?J Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
a)TNVm^ associate member 附属会员
\JyWKET::_ associated body corporate 相联法人团体
gai?LXM
l} associated company 相联公司；联属公司
#Se associated corporation 相联法团
/=3g-$o{` Association of Chartered Certified Accountants [ACCA] [United Kingdom]
M ,#t7~t 公认会计师公会〔英国〕
q7)$WXe2LM Association of Futures Exchange Brokers 香港期货经纪协会
_ssHRbE Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
NeK:[Q@j e association of underwriters 承保人组织
i#-Jl7V[a assumption of control 接管
#dl8+ assurance 担保；保险；转易；转易书
, F *e^#> assurance of interest 权益的转易
8:A<PV!+ at 19XX price 按一九ＸＸ年价格计算
pDKJLa at a discount 按赔价计算；按贴水价格计算；打折扣
W*s`1O > at a premium 按溢价计算；按升水价格计算
4]+ ^K` at call 通知付款；按通知
6F(yH4 at constant market price 按固定市价计算
7"[lWC!As5 at constant price 按固定价格计算
m9q%l_ at cost 按成本计算
6 ?a(@<k_ at current market price 按当时市价计算；按现时市价计算
YT3QwN9 at current price 按当时价格计算；按现时价格计算
_Ng*K]0/E at factor cost 按要素成本计算；按生产要素成本计算
&x3"Rq_ at money-of-the-day price 按付款当日价格计算
<r\)hx0ov at or better 按指定或较佳价位〔买卖指令〕
siG?Sd_2 at par 按面值计算；平价
%fyb?6?Y at sight 见票即付
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f9N? at the close 按收市盘
sEj:%` l| at the opening 按开市盘
7<tqT
@c attestation 见证；见证条款
wM yPR_ at-the-money option 平价期权
n $P v2qw attorney 受权人；受托代表人
JRiuU:=J~` attornment 新拥有人承认书
\W\6m0-x attributable profit 可归属利润
KXM-GIRUG attributable share value 可归属股份价值
.o-j Auckland Stock Exchange 奥克兰证券交易所
Lhc@*_2 auction 拍卖
<.' cCY auctioneer 拍卖商
J`8>QMK^5 audit 审计；核数
s<dD>SU Audit Commission 审计署
@t2 Q5c Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
SKtEEFyIR_ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
7L\GI`y audit review 帐目审查
.ClCP?HG Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
6X jUb audited account 审计帐目；经审计的帐目
-j$l @2g audited annual account 经审计的周年帐目
%F 4Q| audited balance sheet 经审计的资产负债表
{xy kf7z p auditor 核数师；核数主任；审计师
' w!gQ#De auditor's certificate 核数师证明书；审计师证明书
yd%\3}- auditor's report 核数师报告；审计师报告
/ ~^I]D Aussie bond 澳元债券
?I0 i%nH austerity budget 紧缩预算
BJq}1mn* Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
m0*
B[ Australia All Ordinaries Index 澳洲所有普通股票指数
V *m )h Australian Dollar [AUD] 澳元
XH2 SE eh Australian Options Market 澳大利亚期权市场
?dmMGm0T9 Australian Securities Commission 澳洲证券事务监察委员会
\}Wkj~I X Australian Society of Certified Practising Accountants 澳洲执业会计师公会
'|/_ =' Australian Stock Exchange 澳大利亚证券交易所
EUn"x'
Austrian Schilling [ATS] 奥地利先令
ChW0vIL` authentication 认证；鉴证
?rOb?cu- authority to purchase 委托购买证；委购书
b (yO authorization 认可；核准；授权；授权书
(g)@wNBW authorization by direction 指示授权
r zmk-V authorization by instruction 指令授权
[.I,B tY+ authorization by warrant 令状授权
WV @Tm$ r authorization of unit trust 单位信托的认可
X|QCa@Foe authorized agent 指定代理人
UbibGa=
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b c4x"]! authorized clerk 出市员
Wu4Nq+ authorized dealer 认可交易商
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PpIl authorized financial institution 认可财务机构
:f YwFD( 9 authorized fund 认可基金
_Ry. Wth authorized fund house 获授权的基金公司；认可基金公司
48ma&f; authorized institution 认可机构
0oJ^ a^| authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
7qUtsDK authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
,%'0e / authorized insurer 获授权保险人；获认可承保人
yUSB{DLpla authorized investment 特准投资项目
u`'z~N4} authorized person 获授权人
}H#t( 9,U authorized representative 获授权代表
#rpqt{m l authorized share capital 法定股本
-Wn. @bz6B automated quotation system 自动报价系统
'*XN gvX Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
{^kG<v.vV 自动交易系统〔香港期货交易所有限公司〕
QO7:iSZJ automatic adjustment mechanism 自动调整机制
b y
U\I5 automatic adjustment system 自动调整系统
iXm||?Rnx Automatic Clearing House 自动票据交换所
^0|NmMJ] automatic exchange rates accumulation system 自动化汇率累集系统
7
h1"8#X Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
sBb. Y
k automatic teller machine [ATM] 自动柜员机
1a$V{Eag autopay 自动转帐
:]^P ^khK available assets 可用资产
9sCk\`n available fiscal reserve 现存财政储备
8$v7|S6 z available profit 可用利润
W^ :/0WR Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
z ^/ GTY average 平均；平均数；海损
]Z-oUO
Z<k average basic salary 平均基本薪金
0GYEt average consumer expenditure 平均消费开支；一般消费开支
!:<UgbiVv average cost 平均成本
M&ij[%i average cost of land production 增辟土地平均成本
]jb4Z average daily turnover 平均每日成交额
k2uiu average daily wage rate 平均每日工资率
U+"= average expenditure pattern 平均开支模式
8-"5|pNc average growth rate 平均增长率
cQ.;dtT 0 average net fixed assets 固定资产平均净值
hu|hOr8 average of relatives 相对价格平均数
icul15'i average price 平均价格
@,4%8E 5 average propensity to consume 平均消费倾向；一般消费倾向
Uo}&-$ B average propensity to save 平均储蓄倾向；一般储蓄倾向
D i'u%r average rate 平均率
p}A4K#G average revenue 平均收入；平均收益
i"]8Zw_D average stock 平均库存；平均存货
K~8tN ,~& average yearly rent 平均年租
>NRz*h # avoidance of double taxation 避免双重课税
/plUzy2 Yu avoidance of tax 避税
