A:
9yh@_~rZ A share Ａ股；甲类股份
Oe YLL4H abatement of tax 减税；减扣免税额
LC{hoq\ ABN AMRO Bank N.V. 荷兰银行
FNuu ',: above-the-line expenditure 线上项目支出；经常预算支出
2X*<Fma3C above-the-line receipt 线上项目收入；经常预算收入
X{
=[q|P ABSA Asia Limited 南非联合亚洲有限公司
Ic}ofBK absolute change 绝对数值变更
~Hs{(7 absolute expenditure 实际开支
dO[4}FZ$ absolute guideline figure 绝对准则数字
] KeNC)R absolute interest 绝对权益
_p&$X absolute order of discharge 绝对破产解除令
;N\?]{ L absolute profit margin 绝对利润幅度
S:YL<_oI| absolute value 实值；绝对值
j 7 URg>i0 absolutely vested interest 绝对既得权益
nrIL_ absorbed cost 已吸收成本；已分摊成本
!cb#fl absorption 吸收；分摊；合并
uE j6A absorption rate 吸收率；摊配率；分摊率
As|/
O7% ACB Finance Limited 亚洲商业财务有限公司
d mz3O(]$ acceptable form of reciprocity 合理的互惠条件
YZ l%JX acceptable rate 适当利率；适当汇率
}^[@m# acceptance agreement 承兑协议
zRu`[b3u< acceptance for honour 参加承兑
dLf8w>i`T acceptor 承兑人；接受人；受票人
tTH %YtG acceptor for honour 参加承兑人
2-0cB$W+ accident insurance 意外保险
)^H9C "7T Accident Insurance Association of Hong Kong 香港意外保险公会
B: ~ ;7A\ accident insurance scheme 意外保险计划
\NU [DHrMP accident year basis 意外年度基准
05B+WJ1 accommodation 通融；贷款
m;f?}z_\$ accommodation bill 通融票据；空头票据
YZRB4T9 accommodation party 汇票代发人
wF8\ account balance 帐户余额；帐户结余
j\f$r,4 account book 帐簿
)|R9mW=k9P account collected in advance 预收款项
~C /KA6H account current book 往来帐簿
3 \r@f_p account of after-acquired property 事后取得的财产报告
<y!r~? account of defaulter 拖欠帐目
UwkX [u account payable 应付帐款
0@ lC5-= account payee only [A/C payee only] 只可转帐；存入收款人帐户
&|}IBu :T account receivable 应收帐款
i[{]
LiP account receivable report 应收帐款报表
yrA zD = account statement 结单；帐单；会计财务报表
(Fzh1# account title 帐户名称；会计科目
lzG;F] accountant's report 会计师报告
NCnId}BT Accountant's Report Rules 会计师报告规则
hx VM]e[ accounting and auditing procedure 会计与审计程序；会计与核数程序
b U ]N^og^ Accounting Arrangements 《会计安排》
==1/N{{R accounting basis 会计基础
i8_x1=A accounting by Official Receiver 破产管理署署长呈交的帐目
U!:!]DX( Accounting Circular 《会计通告》
2?iOB6 accounting class 会计类别
_M[ [vXH accounting date 记帐日期；会计结算日期
z L'IN)7MU accounting for money 款项核算
% D(prA_w Accounting Officer 会计主任
-!,]Y10 accounting period 会计报告期；会计期
jHlOP,kc accounting policy 会计政策；会计方针
Lzx$"R- accounting practice 会计惯例
%8CT -mQ accounting principle 会计准则
\t# 9zn> accounting record 会计记录
G.nftp(*} accounting report 会计报告
h#>L:Wf5E Accounting Services Branch [Treasury] 会计事务部〔库务署〕
i i@1!o Accounting Society of China 中国会计学会
F.pHL)37 accounting statement 会计报表
*}ee"eHs accounting system 会计制度；会计系统
z-G7 Y# accounting transaction 会计事项；帐务交易
Z,!Xxv;4 accounting treatment 会计处理
^>8]3@ Nh accounting year 会计年度
&17 ,]# 3 accretion 增值；添加
](>7h _2B accrual 应计项目；应累算数目
Xm:= jQn accrual basis 应计制；权责发生制
QYfAf3te accrual basis accounting 应计制会计；权责发生制会计
~}-p5 q2 accrue 应累算；应计
'0')6zW5s accrued benefit 应累算利益
c48J!,jCd' accrued charges 应计费用
%;(|KrUN accrued cumulative preference share dividend 应累算的累积优先股股息
OI_/7@L accrued expenses 应累算费用
U@J/ accrued interest payable 应付利息；应计未付利息
/~l/_Jct@G accrued interest receivable 应收利息；应计未收利息
}&T<wm ! accrued right 累算权益
QeeC 2 accruing profit 应累算的利润
7Sz' vyiz accumulated fiscal reserve 累积财政储备
Ge:-|*F accumulated profit 累积利润；滚存溢利
6~h1iY_~ accumulated reserve 累积储备
o1X/<.0+ accumulation of surplus income 累积收益盈余
GGc_9?h acquired assets 既得资产
"D l9<EZ acquisition 收购；购置；取得
'SU9NQS acquisition cost 购置成本
6!%d-Z7) acquisition expenses 购置费用
j(6$7+2qN acquisition of 100% interest 收购全部股权
_SIs19"lR acquisition of control 取得控制权
fE%[j?[ acquisition of fixed assets 购置固定资产
0uIV6LI acquisition of shell “买壳”
R g0
XW6 acquisition price 收购价
\W`} L act of God 天灾
z[\W\g*|ri acting partner 执事合伙人
FW)^O%2s active market 买卖活跃的市场；交投畅旺的市场；旺市
8jjk?PUD8 active partner 积极参与的合伙人
'!^E92 active trading 交投活跃
37 O#aJ,K actual circulation 实际流通
hG~]~ ) actual cost 实际成本
cxD}t'T actual expenditure 实际开支；实际支出
Stw+Dm\! actual income 实际入息；实际收入；实际收益
VUy)4* actual market 现货市场
B}q actual price 现货价；实际价格
,/?%y\:J actual profit 实际利润
N =Uc=I7C actual quotation 实盘；实际价位；实际报价
5G'&9{oB actual year basis 按实际年度计算
1R2o6`_ actuals 实货
/%uZKG P actuarial investigation 精算调查
\_gp50(3 actuarial principle 精算原则
o7Cnyy#: actuarial report 精算师报告
~*mOt 7G Actuarial Society of Hong Kong 香港精算学会
ci ,o8 [Y actuarial valuation 精算师估值
u3M` 'YCb actuary 精算师
y4/ >Ol] ad referendum agreement 暂定协议；有待覆核的协定
N8 kb-2 ad valorem duty 从价税；按值征税
i_0 ,BV C ad valorem duty system 从价税制
%on9C`/ ad valorem fee 从价费
9uw,-0*5 ad valorem tariff 从价关税
!#c[~erNZ additional allowance 额外免税额
lbKv additional amount for unexpired risk 未过期风险的额外款额
V5yxQb additional assessable profit 补加应评税利润
Q.9Ph
~ additional assessment 补加评税
]@/^_f>D additional commitment 额外承担
;WvYzd9 additional commitment vote 额外承担拨款
x0u?*5-t additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
7~kpRa@\P additional dependent parent allowance 供养父母额外免税额
V#zhG AMy. additional provision 额外拨款
kJurUDo additional stamp duty 附加印花税
{
OxAY_ additional tax 补加税罚款；补加税款
J A?,0S Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
a(}VA|l adjudged bankrupt 被裁定破产
}RA3$%3 adjudicated bankrupt 裁定破产人
f oFg((t S adjudication fee 裁定费；评定印花税额手续费；评估契据费
"rjv5*z^& adjudication of bankruptcy 裁定破产；宣告破产
"# -Nqq adjudication of insolvency 裁定无力偿还债务
Et}C`vZ+Ve adjusted actual 经调整的实数；调整后的实数
lPRdwg- adjusted current assets 经调整的流动资产；调整后的流动资产
l:zU_J6 adjusted figure 经调整的数字；调整后的数额
.#= j
<& adjusted liabilities 经调整的负债；调整后的负债
;. nP%jD adjusted loss 经调整的亏损；调整后的亏损
}\`(m\2xo 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
POqRHuFq adjusted profit 经调整的利润；调整后的利润
2fkIdy#n@ adjusted surplus 经调整的盈余额；调整后的盈余额
~T>jBYI0 adjusted value 经调整的价值；调整后的价值
(#j2P0B adjustment 调整；修订；理算〔保险〕
Gut J_2f^9 adjustment centre 调剂中心
O1x0[sy adjustment lag 调整过程的时间差距；调整时差
aCU7w5 adjustment mechanism 调整机制
']d!?>C@o adjustment of loss 亏损调整
T6h;Y adjustment process 调整过程；调整程序
4V u'r? adjustment range 调整幅度
3 x"@**(Q administered exchange rate 受管制汇率
fa!3/X+ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
lFp!XZ! administration expenses 行政费用
f
MY; administration fee 手续费；行政费
).0V%}> administration in bankruptcy 破产管理
F!OOrW]p0 administration order 遗产管理令
a%7"_{s1 administrator 管理人；遗产管理人
,+ns
{ppn administrator of the estate 遗产管理人
6keP':bt admission of debt 债项承认书
z:Xj_ `p admission of proof 接纳债权证明
n_""M:X H advance 放贷款项；垫付款项；预支款项；预付款项
!l Q#sL` advance account 暂支帐目；预付款帐户
F5N>Uqr*oN advance compensation 预付补偿金
n!0${QVnS advance from shareholder 股东垫款
2Vz'n@g= advance pending reimbursement 预支以待日后付还
M1AZ}b c0] advanced economy 先进经济体系
:DZLj C advancement 预付；预付财产
@9OeC
O advances warrant 垫款令
G 2% advancing 贷出
[;(]Jy adverse balance 逆差
OW+ e_im} adverse exchange 逆汇
QD$}-D[ advertisement addressed to shareholders 在报章刊登的致股东通告
[c&2i`C advice for collection 托收通知书
hl AR[ ] advice of drawing 提款通知书；汇票通知书
TK; \_yN advice of payment 付款通知
/]ku$.mr\ Advisory Committee [Securities and Futures Commission]
//\ds71h 谘询委员会〔证券及期货事务监察委员会〕
\We"?1^ Advisory Committee on Diversification 经济多元化谘询委员会
98ca[.ui affidavit 誓章；遗产申报誓章
$.oOG"u0] affidavit of no receipt 述明无收款的誓章
0s 860Kn affiliate 联号；联营公司；附属公司
La` h$=#` affiliated company 附属公司；联号；联营公司
wzD\8_;6N affirmation [estate duty] 非宗教式宣誓〔遗产税〕
G_V.H \w affordability 负担能力
JQ*D African Development Bank [AfDB] 非洲开发银行
uz*d^g r} after-acquired property 事后取得的财产
E4Y "X after-hours dealing 市后交易
wXc,F D$ after-tax profit 税后盈利；税后利润；税后溢利
~?F K ; ( agency agreement 代理协议
n_< mPU agency expenses 代理机构的开支
+?qf `p.{ agency fee 代理费
y._'K+nl Agency Law 《代理法》
x Z|&/Ci agent 代理人；承销人
WwW" fkv agent of company 公司代理人
pG0 !ALT agent's fee 代理人费；经纪费
|if '_x1V aggregate 总计；总数；总体数字
|WB"=PE aggregate amount 总款额；总额
]}BB/KQy^ aggregate assets and liabilities 总体资产与负债
Cf Qf7- aggregate at constant price 按固定价格计算的总体数字
y7CWBT H0> aggregate demand 总需求
5B }3GBA aggregate gross position 总持仓量
%)pP[[h aggregate limit 总限额
Hab!qWK` aggregate of salaries tax 合计薪俸税
g93I + aggregate performance 总体表现；总体业绩
O[; +i aggregate supply 总体供应
QZ?d2PC=>? aggregate surplus 总盈余
S*4f%! aggregate total 整体总额
|}Q( F+cL aggregate value 总值；合计价值
Af`z/:0< aggregated basis 合计基准
f.@Xjf aggregated net chargeable income 合计应课税入息实额
BRe{1i 6 aggregation 合并计算；合计；总和
R"NGJu 9 aggregation of incomes of husband and wife 夫妇入息合并计算
>OT \~C aggregation of property 财产的总和
S,lxM,DL& agio 差价；贴水
doLkrEm& 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》
Y mq3ty]Pe Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
dY1J<L}") 《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》
a IQOs Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
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|NmC + 《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》
(G#} * Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
/4yOs@ # 《香港政府和大韩民国政府关于相互促进和保护投资协定》
M
/"gf;)q> agreement for a settlement 授产协议
W3^.5I agreement for assignment 转让协议
~NxEc8Y agreement for sale 售卖协议；买卖协议
l$M$o( agreement for sale and purchase 买卖协议
Hfke agreement for the payment of interest 支付利息协议
3Q",9(D agreement for the repayment of money 还款协议
h9)RJSF4 agreement of reinsurance 再保险协议
4 &|C} Agricultural Bank of China 中国农业银行
)B81i!
q air passenger departure tax 飞机乘客离境税
TfL4_IAG. Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
X&s7% ]n+ airport tax 机场税
-)X{n?i alcohol duty 酒精税
w5,6$# alienation 让与；让渡；转让
NW)M?f+6 alimony 生活费；赡养费
rw &y,%2 All Ordinaries Index [AOI] 所有普通股指数
Yr+d1( all risks 全险；综合险
[G\o+D?2 All Sales Record for Stock Market 《股票市场成交报告》
( ]OFS;% Allied Capital Resources Limited 新联财务有限公司
)i @1X H"D all-items index [Consumer Price Index] 总指数〔消费物价指数〕
58J_ w X allocation letter 拨款信件
K CD5*xH allocation of fund 分配款项；预留款项
D%A@lMru allocation of profit 利润分配；溢利分配
J2'K?|,m allocation warrant 拨款令
Q skUdzQ= allotment 分配；配股
i (0hvV>' allotment notice 股份配售通知；配股通知
BH5 w@ allotment of shares 股份分配
H " O$& allowable 可获宽免；免税的
'| &,E#` allowable business loss 可扣除的营业亏损
8hZwQ[hr allowable expenses 可扣税的支出
[g +y_@9s allowance 免税额；津贴；备抵；准备金
PT+c&5A S allowance for debts 债项的免税额
_e_4Q)z-a allowance for depreciation by wear and tear 耗损折旧免税额
x:qr \Rz allowance for funeral expenses 殡殓费的免税额
lcCJ?!lsSW allowance for inflation 为通货膨胀而预留的款项；通胀准备金
6%%PP8.F allowance for repairs and outgoings 修葺及支出方面的免税额
d Qai4e>[ allowance to debtor 给债务人的津贴
[@<G+j alteration of capital 资本更改
/tP7uVL
R alternate trustee 候补受托人
qtzFg# amalgamation 合并
?ZaD=nh$mK ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
v`SY6;<2 ambit of charges 征税范围；收费范围
r
sLc&2F amended valuation 经修订的估值
W<Z$YWr American Commodities Exchange 美国商品交易所
@HvScg*Y American Express Bank Limited 美国运通银行
d5:tSO American Stock Exchange 美国证券交易所
dhW<p 5 amortization 摊销
!_dR' amount due from banks 存放银行同业的款项
(`pNXQ0n amount due from banks abroad 存放海外银行同业的款项
Ra0=q4vdk amount due from holding companies 控股公司欠款
*2=W5LaK. amount due from local banks 存放本港银行同业的款项
) \ 4
| amount due to banks 银行同业的存款
QF.3c6O@ amount due to banks abroad 海外银行同业的存款
_W |R;Cz] amount due to holding companies 控股公司存款
gH'_ymT=
3 amount due to local banks 本港银行同业的存款
{ V0>iN:~S amount due to outport banks 外埠银行同业的存款
6|^0_6_ amount for note issue 发行纸币的款额
%9X{{_ amount of bond 担保契据的款额
/$Z
m~Mp amount of consideration 代价款额
\6:>{0\ amount of contribution 供款数额
6b<+8w amount of indebtedness 负债款额
C3)|<E amount of principal of the loan 贷款本金额
"Xh OsMJ amount of rates chargeable 应征差饷数额
jN6b*-2
amount of share capital 股本额
e />:K' { amount of sums assured 承保款额
qOi5WX6F/ amount of variation 变动幅度
,gmH2. amount of vote 拨款数额
#
kEOKmO amount payable 应付款额
J\{ $ot amount receivable 应收款额
G'9{a' Amsterdam Stock Exchange 阿姆斯特丹证券交易所
JOHR mfqR analysis 分析
H|`R4hAk ancillary risk 附属风险
&bLC(e ] annual account 周年帐目；周年帐目报表；年度决算；年结
?q!FG( annual accounting date 年结日期
~.6 |dw\p! annual allowance 每年免税额；年积金；年度津贴；年津
Y\ p $SN annual balance 年度余额
FsY(02 annual disposable income 每年可动用收入
@!<d0_dnC annual estimates 周年预算
V&[eSVY? annual fee 年费
f05=Mc&) annual general meeting 周年大会
x'qWM/ annual growth rate 年增率；每年增长率
z]$>+MH_ annual long-term supplement 长期个案每年补助金
?'w sIH]m annual pensionable emolument 可供计算退休金的年薪
[4XC #OgA annual report 年报
@KA1"Wb_ Annual Report on the Consumer Price Index 《消费物价指数年报》
sa9fK Z'q annual return 周年报表；周年申报表；每年报税表格
O:^'x*} Annual Return Rules 《周年报表规则》
j#VIHCzlr annual review of consumer prices 每年消费物价回顾
c#QFG1 annual roll-forward basis 逐年延展方式
qo_]ZKL44 annual salary 年薪
JKy#j g:# annual statement 年度报表；年度决算表
ue6d~8& 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
$KX[Zu% annuitant 年金受益人
EZib1g&:R/ annuity 年金
so fu annuity contract 年金合约
kaQ2A annuity on human life 人寿年金
CZ3].DA|z antecedent debt 先前的债项
9!}q {2j ante-dated cheque 倒填日期支票
Pz@/|&] anticipated expenditure 预期开支
` (DJs-xD anticipated net profit 预期纯利
MCU9O anticipated revenue 预期收入
s4$X anti-inflation measure 反通货膨胀措施
/.$L"u anti-inflationary stance 反通货膨胀立场
c@(1:,R apparent deficit 表面赤字
M4?8xuC apparent financial solvency 表面偿债能力
gvyT-XI apparent partner 表面合伙人
>'`Sf ?+| application for personal assessment 个人入息课税申请书
j[XYj6*d application of fund 资金应用
%8w 9E= application to release as liquidator and to destruct the books of accounts and documents
3wC
R|ab} 申请免除清盘人职务及毁灭帐簿与文件
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eZZEl( appointed actuary 委任精算师
\A<v=VM| appointed auditor 委任核数师；委任审计师
k)":v3 ^ appointed trustee 委任的受托人
}1U*A#aN7K appointer 委任人
V"#Jk!k9k apportioned pro rata 按比例分摊
Au5rR>W apportionment 分配；分摊
6peyh_ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
ZJ(rG((! apportionment formula 分摊方程式
os$nL'sq apportionment of estate duty 遗产税的分摊
QaQ'OrP
appraisal 估价；评估
(Z-l/)Q appreciable growth 可观增长
} 0M{A+ appreciable impact 显着影响
4 x , hj appreciable increase 可观增长
OCnF EX" appreciation 增值；升值
0E6lmz`O appreciation against other currencies 相对其他货币升值
R ri`dmH appreciation of the exchange value of Hong Kong dollar 港元汇值上升
6Cc7 ejt|u appreciation tax 增值税
DMZ` Sx appropriation 拨款；拨用；拨付
m xJXL":| appropriation account 拨款帐目
=_PvrB 2' Appropriation Bill 拨款法案
qC@Ar)T appropriation-in-aid system 补助拨款办法
=g~j=v ,e approved assets 核准资产
XmWlv{T+ approved basket stock 认可一篮子证券
hz\WZ^ approved budget 核准预算
l6 7KJ approved charitable donation 认可慈善捐款
t1ze-Ht; approved charitable institution 认可慈善机构
T?npQA07= approved currency 核准货币；认可货币
jG D%r~lN approved estimates 核准预算
(} gcY approved estimates of expenditure 核准开支预算
_%Z P{5D> approved overseas insurer 核准海外保险人
<I2z& approved overseas trust company 核准海外信托公司
<> =mCZ2 approved pooled investment fund 核准汇集投资基金
]V<-J approved provident fund scheme 认可公积金计划
4D"4zp7 approved provision 核准拨款
6)[< )?A.[ approved redeemable share 核准可赎回股份
(oaYF+T approved regional stock 认可地区性证券
6sB$<# approved retirement scheme 认可退休金计划
aB"xqh)a}T approved subordinated loan 核准附属贷款
Rj6|Y"gq9 arbitrage 套戥；套汇；套利
'jvp Nn arbitrageur 套戥者；套汇者
rWQY?K@ arbitrary amount 临时款项
8Xn!Kpa arrangement 措施；安排；协定
c2<,|D| arrears 欠款
u7=T(4a arrears of pay 欠付薪酬
SW9fE :v arrears of revenue 逾期未收税款；逾期未收的帐项
P`"mM?u articles of association 组织章程；组织细则；组织章程细则
B8V,)rn Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
C_->u4 - ascertainment of profit 确定利润
S%l:kKD "Asia Clear" “亚洲结算系统”
R1%y]]*-P Asia Commercial Bank Ltd. 亚洲商业银行有限公司
.y): Rh^ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Acu@[ I ^ Asian Development Fund [ADF] 亚洲发展基金
yn~P{}68 Asian dollar bond 亚洲美元债券
j*zD0I] Asian dollar market 亚洲美元市场
q;A;H)?g Asian dollar rate 亚洲美元利率
CMl~=[foW Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
vV^dm)? Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Dp!zk}f| asked price 沽盘；喊价；索价；卖方报价
{gU&%j assessable income 应评税入息
;dQAV\ assessable loss 应评税亏损
DDw'' assessable profit 应评税利润
(-"`,8K 2} assessable value 应评税值
tu}>:mk assessed profit 估定利润
Rs7 |}Dl} assessed value 经评估价值
!buz<h assessment 评税；评定；估价；评税单
eb M{OI assessment number 评税编号；估价编号
{exrwnIZj assessment of additional tax 补加税评税
*< 9 $D assessment of performance 业绩评估；实绩评价
3&*'6D
Tg Assessor 评税主任
tZho)[1 asset price bubbles 资产价格泡沫
]J@/p:S> asset-backed securities 具资产保证的证券
P!<[U!<hH assets accretion 资产增值
,rO[mNk9@ assets and liabilities 资产与负债
*%A}x assets betterment statement 资产递增表；资产改进表
k4y}&?$B assets lending 实物放款；有抵押贷款
rK|*hcy assets of the company passing on the death 死者去世时转移的公司资产
I> "Ci(N assets pledged as security for liabilities 用作负债抵押的资产
A6p`ma $L assets portfolio 资产投资组合
{a "RXa assets price 资产价格
lhPGE_\ assets quality 资产质素
C1fyV] assets realization 资产变现
(|u 31[ assets refinancing arrangement 资产再集资安排
.
/m hu assets securitization 资产证券化
(3%t+aqq assets situated outside Hong Kong 在香港以外地方的资产
u$\a3 yi assets stripping 削减资产；拆卖资产
"JT;gaEm assets value 资产值
|~e?,[-2`r assignee 承让人
]P1YHw9 assignment 转让；转让书；转让契
`9 [i79U assignment of interest 权益转让
)#[|hb=o assignment of letters patent and trade mark 专利证书及商标转让
t9u|iTY
f! assignment of property 物业转让；物业转让书
y0IK,W'&? assignment right 转让权
$[(d X!]F assignor 转让人
-=5)NH
t associate 有联系的人；有关连人士；相联者；合伙人；联系人
.j?kEN?w Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
p^X^ 1X7 associate member 附属会员
h-XY4gq/ associated body corporate 相联法人团体
Tr .hmG U associated company 相联公司；联属公司
5D' bJ6PO associated corporation 相联法团
4#BRx#\ O Association of Chartered Certified Accountants [ACCA] [United Kingdom]
m<@ z}%v- 公认会计师公会〔英国〕
= `t^~.5 Association of Futures Exchange Brokers 香港期货经纪协会
]QrR1Rg Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
#`ejU &!6 association of underwriters 承保人组织
:zp`6l assumption of control 接管
JN[0L : assurance 担保；保险；转易；转易书
.v])S}K assurance of interest 权益的转易
_\zQ" y|G at 19XX price 按一九ＸＸ年价格计算
{fz$Z!8- at a discount 按赔价计算；按贴水价格计算；打折扣
`W5-.Tv at a premium 按溢价计算；按升水价格计算
h;M3yTM- at call 通知付款；按通知
0k[2j h at constant market price 按固定市价计算
jk7 0u[\ at constant price 按固定价格计算
S/gm.?$V at cost 按成本计算
nhH;?D3 at current market price 按当时市价计算；按现时市价计算
=m tY at current price 按当时价格计算；按现时价格计算
' [p)N, at factor cost 按要素成本计算；按生产要素成本计算
2wlKBSON at money-of-the-day price 按付款当日价格计算
K&_Uk548 at or better 按指定或较佳价位〔买卖指令〕
k<Sl1v K at par 按面值计算；平价
xJhU<q~? at sight 见票即付
`;%Z N at the close 按收市盘
8<dOMp;}r at the opening 按开市盘
f_\_9o"l attestation 见证；见证条款
GP, <`l& at-the-money option 平价期权
Yl({)qK{ attorney 受权人；受托代表人
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i&Wp~ attornment 新拥有人承认书
1}g:|Q attributable profit 可归属利润
`_qK&&s attributable share value 可归属股份价值
O)#U ^ Auckland Stock Exchange 奥克兰证券交易所
k`VM2+9h'^ auction 拍卖
$c9k*3{<+A auctioneer 拍卖商
QLo(i audit 审计；核数
\N6\v5vh Audit Commission 审计署
5Ec/(- F Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
0 (\+-< 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
?I W_O~ Js audit review 帐目审查
pJ^ N A2 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
}iww:H-1 audited account 审计帐目；经审计的帐目
Mi 0sC24b| audited annual account 经审计的周年帐目
K -Mc6 audited balance sheet 经审计的资产负债表
SvuTc!$? auditor 核数师；核数主任；审计师
63& ^BW auditor's certificate 核数师证明书；审计师证明书
H l B]38 auditor's report 核数师报告；审计师报告
MXZ>"G Aussie bond 澳元债券
wL{qD austerity budget 紧缩预算
S~yR5cb Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
j8$Zv%Ca% Australia All Ordinaries Index 澳洲所有普通股票指数
@;^Y7po6u Australian Dollar [AUD] 澳元
cxP&^,~ Australian Options Market 澳大利亚期权市场
r4{<Z3*N Australian Securities Commission 澳洲证券事务监察委员会
|g&ym Fc Australian Society of Certified Practising Accountants 澳洲执业会计师公会
[EZYsOr. Australian Stock Exchange 澳大利亚证券交易所
P LR0#).n Austrian Schilling [ATS] 奥地利先令
&|o$=Ad authentication 认证；鉴证
*l+Cl%e authority to purchase 委托购买证；委购书
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authorization 认可；核准；授权；授权书
^k/i-% k0 authorization by direction 指示授权
Op}ZB: authorization by instruction 指令授权
GDhM<bVqM* authorization by warrant 令状授权
U@ -2Q= authorization of unit trust 单位信托的认可
M\2"gT-LV authorized agent 指定代理人
W xUxc75 authorized capital 法定资本
;_"U "?h_J authorized clerk 出市员
k*Nr!Z!} authorized dealer 认可交易商
wWjG
JvJ authorized financial institution 认可财务机构
m7jA
,~O authorized fund 认可基金
oy\B;aAK authorized fund house 获授权的基金公司；认可基金公司
H3KTir"on authorized institution 认可机构
o( G"k authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
xvm5 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
5<+K?uhm authorized insurer 获授权保险人；获认可承保人
dl|gG9u4Q authorized investment 特准投资项目
{=Q7m`1 authorized person 获授权人
_GA$6#] authorized representative 获授权代表
( [E]_Q authorized share capital 法定股本
A o/vp-e automated quotation system 自动报价系统
D4Nu8 Wr$ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
e x?v
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$P {K2"Oc automatic adjustment mechanism 自动调整机制
]\c,BWC@e automatic adjustment system 自动调整系统
+ ,4"
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e@]-D
FG automatic exchange rates accumulation system 自动化汇率累集系统
ff2d @P,! Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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YiW0 automatic teller machine [ATM] 自动柜员机
E`;;&V q- autopay 自动转帐
nb , 2,H available assets 可用资产
3MBN:dbQ available fiscal reserve 现存财政储备
|D#2GeBw1h available profit 可用利润
v}(6 <wnnS Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
oh-|'5+,;h average 平均；平均数；海损
cDkV;$ average basic salary 平均基本薪金
N$I03m average consumer expenditure 平均消费开支；一般消费开支
-"TR\/ average cost 平均成本
pV\YG B+ average cost of land production 增辟土地平均成本
LBlN2)\@ average daily turnover 平均每日成交额
6(V
/yn ~ average daily wage rate 平均每日工资率
IApT'QNM average expenditure pattern 平均开支模式
L36Yx7gT< average growth rate 平均增长率
[
!%R#+o=F average net fixed assets 固定资产平均净值
u'5`[U
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2Aq~D@,9=: average price 平均价格
}VCI=?- average propensity to consume 平均消费倾向；一般消费倾向
?UZ?NY average propensity to save 平均储蓄倾向；一般储蓄倾向
6[ga$nF? average rate 平均率
2W<n5o average revenue 平均收入；平均收益
DVp5hR_$ average stock 平均库存；平均存货
`C72sA{M. average yearly rent 平均年租
qRB7Ec_ avoidance of double taxation 避免双重课税
DtxE@, avoidance of tax 避税
