A:
3\.)y49,1 A share Ａ股；甲类股份
vl(v1[pU abatement of tax 减税；减扣免税额
=5_F9nk- ABN AMRO Bank N.V. 荷兰银行
Gqc6).tn above-the-line expenditure 线上项目支出；经常预算支出
5GxM?%\ above-the-line receipt 线上项目收入；经常预算收入
!3v"7l{LF ABSA Asia Limited 南非联合亚洲有限公司
-6 Si absolute change 绝对数值变更
h G HzO absolute expenditure 实际开支
{:8[Md f absolute guideline figure 绝对准则数字
hLD;U
J?S absolute interest 绝对权益
_~q^YZ absolute order of discharge 绝对破产解除令
w% -!dbmb% absolute profit margin 绝对利润幅度
TB [2!ZW absolute value 实值；绝对值
H 6<@ absolutely vested interest 绝对既得权益
E1v<-UPbA absorbed cost 已吸收成本；已分摊成本
@Iatlz*W absorption 吸收；分摊；合并
hQx e0Pdt absorption rate 吸收率；摊配率；分摊率
b UB6B ACB Finance Limited 亚洲商业财务有限公司
C:EoUu acceptable form of reciprocity 合理的互惠条件
F5q1VEe acceptable rate 适当利率；适当汇率
VQ 3& acceptance agreement 承兑协议
kYa'
] m acceptance for honour 参加承兑
Y }d>%i+ acceptor 承兑人；接受人；受票人
e|9Bzli{ acceptor for honour 参加承兑人
ne*aC_)bT accident insurance 意外保险
oh~Dbu=% Accident Insurance Association of Hong Kong 香港意外保险公会
Dv{AZyqe accident insurance scheme 意外保险计划
bFXCaD!{G accident year basis 意外年度基准
;9sVWJJCw accommodation 通融；贷款
DcDGrRuh accommodation bill 通融票据；空头票据
CI{ TgL:l accommodation party 汇票代发人
.lS6KBf@ account balance 帐户余额；帐户结余
t\0JNi$2 account book 帐簿
lV="IP^7 account collected in advance 预收款项
\hc9R k account current book 往来帐簿
86Vu PV- account of after-acquired property 事后取得的财产报告
Q{kuB+s account of defaulter 拖欠帐目
P=z':4,M} account payable 应付帐款
8Qy |;T} account payee only [A/C payee only] 只可转帐；存入收款人帐户
qm_E/B account receivable 应收帐款
kS!*kk*a account receivable report 应收帐款报表
KWMH|sxO= account statement 结单；帐单；会计财务报表
Rznr 9L account title 帐户名称；会计科目
3Mt6iZW accountant's report 会计师报告
Z)0R$j`2 Accountant's Report Rules 会计师报告规则
?yh.*,dgi accounting and auditing procedure 会计与审计程序；会计与核数程序
D=]P9XDvb. Accounting Arrangements 《会计安排》
Jy$- ) accounting basis 会计基础
7T78S&g accounting by Official Receiver 破产管理署署长呈交的帐目
<C(2( 3 Accounting Circular 《会计通告》
W;W\L? r accounting class 会计类别
sS|5x accounting date 记帐日期；会计结算日期
Hqv(X=6E0 accounting for money 款项核算
.kV/ 0!q? Accounting Officer 会计主任
cl5 :|) accounting period 会计报告期；会计期
_uacpN/<| accounting policy 会计政策；会计方针
LdV_7) accounting practice 会计惯例
r v>6k:( accounting principle 会计准则
+bU(-yRy5o accounting record 会计记录
|ES e=G accounting report 会计报告
aqgSr| Accounting Services Branch [Treasury] 会计事务部〔库务署〕
\WEC1+@ Accounting Society of China 中国会计学会
>d |W>|8e accounting statement 会计报表
n"vI> _|G accounting system 会计制度；会计系统
U6"50G~u accounting transaction 会计事项；帐务交易
6|x<) Gc accounting treatment 会计处理
ygG9ht accounting year 会计年度
&3M He$ accretion 增值；添加
1l{n`gR accrual 应计项目；应累算数目
q_)DY
f7V} accrual basis 应计制；权责发生制
!+U.)u9 ' accrual basis accounting 应计制会计；权责发生制会计
5sRNqTIr accrue 应累算；应计
v?J2cL accrued benefit 应累算利益
O1PdM52 accrued charges 应计费用
_GS2&|7` accrued cumulative preference share dividend 应累算的累积优先股股息
~ i ,my31 accrued expenses 应累算费用
l\)Q3.w accrued interest payable 应付利息；应计未付利息
<@P0sd accrued interest receivable 应收利息；应计未收利息
GU9`;/ accrued right 累算权益
b`'
;`*AN+ accruing profit 应累算的利润
_*_zyWW_j accumulated fiscal reserve 累积财政储备
sz5@= accumulated profit 累积利润；滚存溢利
;6Z?O_zp4 accumulated reserve 累积储备
H}X"yLog* accumulation of surplus income 累积收益盈余
BC^WPr acquired assets 既得资产
UA^E^$f: acquisition 收购；购置；取得
U]d+iz??b acquisition cost 购置成本
Ek:u[Uw\ acquisition expenses 购置费用
^ gy(~u acquisition of 100% interest 收购全部股权
8LOzL,Ah acquisition of control 取得控制权
K 4KmoGb acquisition of fixed assets 购置固定资产
iw%DQ }$ acquisition of shell “买壳”
6
J#C acquisition price 收购价
_oWenF act of God 天灾
Gl+}]Vn[n acting partner 执事合伙人
ie)Qsw@ active market 买卖活跃的市场；交投畅旺的市场；旺市
cI H`,bR active partner 积极参与的合伙人
({)_[dJ' active trading 交投活跃
4o_1F).\D actual circulation 实际流通
`7NgQ*g.d/ actual cost 实际成本
M9 M EQK actual expenditure 实际开支；实际支出
,YH.n>`s+ actual income 实际入息；实际收入；实际收益
UV=TU=A\o actual market 现货市场
fK[9<"PC0 actual price 现货价；实际价格
Z hw _L actual profit 实际利润
l{ k actual quotation 实盘；实际价位；实际报价
g
wk\[I`; actual year basis 按实际年度计算
sM4N`$Is23 actuals 实货
%j'l Wwi actuarial investigation 精算调查
dX<UruPA actuarial principle 精算原则
"5@Y\L actuarial report 精算师报告
KxvT} "k Actuarial Society of Hong Kong 香港精算学会
&" b0`& l actuarial valuation 精算师估值
n_5g :`Y actuary 精算师
sbg Rl% ad referendum agreement 暂定协议；有待覆核的协定
~j UK- E ad valorem duty 从价税；按值征税
SN 11J+ ad valorem duty system 从价税制
B]jh$@ ad valorem fee 从价费
:D(:( `A= ad valorem tariff 从价关税
D}:D ,s8UP additional allowance 额外免税额
p@P [pzxI additional amount for unexpired risk 未过期风险的额外款额
1r @v
\#P additional assessable profit 补加应评税利润
-"<eq0 additional assessment 补加评税
4*'NpqC(_ additional commitment 额外承担
}L@YLnc% additional commitment vote 额外承担拨款
}(gX lF additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
I@.qon2V additional dependent parent allowance 供养父母额外免税额
a"~W1|JC" additional provision 额外拨款
j J9| additional stamp duty 附加印花税
{ `-EX additional tax 补加税罚款；补加税款
b\} `L" Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
ZgN*m\l adjudged bankrupt 被裁定破产
B^eea [ adjudicated bankrupt 裁定破产人
~]N%
{;F} adjudication fee 裁定费；评定印花税额手续费；评估契据费
T
`N(=T^* adjudication of bankruptcy 裁定破产；宣告破产
Oy z=|[^,W adjudication of insolvency 裁定无力偿还债务
|]Ockg[ adjusted actual 经调整的实数；调整后的实数
R d 2* adjusted current assets 经调整的流动资产；调整后的流动资产
!zD| @sX{ adjusted figure 经调整的数字；调整后的数额
N#|c2n+ adjusted liabilities 经调整的负债；调整后的负债
(RGl, x: adjusted loss 经调整的亏损；调整后的亏损
d`^j\b>5( 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
I l!iqDHz3 adjusted profit 经调整的利润；调整后的利润
.2OP>:9F adjusted surplus 经调整的盈余额；调整后的盈余额
WMrK8e' adjusted value 经调整的价值；调整后的价值
#~(@Ka.eA0 adjustment 调整；修订；理算〔保险〕
)5&Wt@7Kj` adjustment centre 调剂中心
3<B{-z adjustment lag 调整过程的时间差距；调整时差
6? 2/b`k adjustment mechanism 调整机制
G>cTqD6g T adjustment of loss 亏损调整
Y ||!V adjustment process 调整过程；调整程序
8iq~ha$]| adjustment range 调整幅度
g=a-zg9LX administered exchange rate 受管制汇率
Z3 &8(vw Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
]kc]YO7i%R administration expenses 行政费用
Bojm lVg administration fee 手续费；行政费
B f [D&O administration in bankruptcy 破产管理
#uKHw2N administration order 遗产管理令
erqg|TsFj administrator 管理人；遗产管理人
IgZX,4i=o administrator of the estate 遗产管理人
y=- d*E admission of debt 债项承认书
>[ywrB ?T admission of proof 接纳债权证明
<4^a (Zh advance 放贷款项；垫付款项；预支款项；预付款项
R0 {+Xd advance account 暂支帐目；预付款帐户
&:w{[H$- advance compensation 预付补偿金
B7va#'ne4{ advance from shareholder 股东垫款
Dr<% Lr advance pending reimbursement 预支以待日后付还
#kk_iS>8 advanced economy 先进经济体系
S =eP /
advancement 预付；预付财产
;v #~ o* advances warrant 垫款令
H`m| R advancing 贷出
Ws}u4t adverse balance 逆差
=v1s@5 ;~ adverse exchange 逆汇
.GLotc advertisement addressed to shareholders 在报章刊登的致股东通告
O]i}r`E8, advice for collection 托收通知书
j @sd x)1+ advice of drawing 提款通知书；汇票通知书
[JsQ/|=z advice of payment 付款通知
X2Y-TE T Advisory Committee [Securities and Futures Commission]
m &c8@-T 谘询委员会〔证券及期货事务监察委员会〕
h?fv:^vSi Advisory Committee on Diversification 经济多元化谘询委员会
liPUK # affidavit 誓章；遗产申报誓章
H?M8j] R-) affidavit of no receipt 述明无收款的誓章
Wv$e/ N`l affiliate 联号；联营公司；附属公司
*m 2J$9q affiliated company 附属公司；联号；联营公司
> lN{FJ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
:8Mp SvCV affordability 负担能力
866n{lyL African Development Bank [AfDB] 非洲开发银行
Uo5l
=\ after-acquired property 事后取得的财产
@I #@%"AW after-hours dealing 市后交易
=@&]PYv after-tax profit 税后盈利；税后利润；税后溢利
l\jf]BHX' agency agreement 代理协议
N^CD4l agency expenses 代理机构的开支
"P 'W@ agency fee 代理费
Jc:*X4-' Agency Law 《代理法》
Q_qc_IcM y agent 代理人；承销人
a4O!q;tu7 agent of company 公司代理人
315Rk! {AJ agent's fee 代理人费；经纪费
OV Iu&6# aggregate 总计；总数；总体数字
sf@g $ aggregate amount 总款额；总额
K%$% 9y aggregate assets and liabilities 总体资产与负债
m?>$!B4jFB aggregate at constant price 按固定价格计算的总体数字
0 B>{ 31) aggregate demand 总需求
k g0Z(T:&8 aggregate gross position 总持仓量
/|P&{! aggregate limit 总限额
$yI!YX& aggregate of salaries tax 合计薪俸税
ZSU;>&>%v aggregate performance 总体表现；总体业绩
n<y! @p^X aggregate supply 总体供应
}"2
0: aggregate surplus 总盈余
S_ e }>- aggregate total 整体总额
'$UlJDZ aggregate value 总值；合计价值
n\ZDI+X aggregated basis 合计基准
owJPEx aggregated net chargeable income 合计应课税入息实额
@ $4(!80- aggregation 合并计算；合计；总和
v.c2(w/P aggregation of incomes of husband and wife 夫妇入息合并计算
X+
h|sy aggregation of property 财产的总和
YSs9BF:a agio 差价；贴水
9#@dQ/* Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
X-e)w Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
khyn4
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
8 U B?X Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
xmT( yv, 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Yhb=^)@)) Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
KaZ$ !JfT 《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("!
M~1 agreement for a settlement 授产协议
:W? 7J" agreement for assignment 转让协议
= pF 6 agreement for sale 售卖协议；买卖协议
wMT?p/9Blm agreement for sale and purchase 买卖协议
tz6d}$ agreement for the payment of interest 支付利息协议
Yvcd (2 agreement for the repayment of money 还款协议
ry/AF agreement of reinsurance 再保险协议
;SEH|_/ Agricultural Bank of China 中国农业银行
Q+U} air passenger departure tax 飞机乘客离境税
Q!(C $&f Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
!gWV4vC airport tax 机场税
`s Az1/N alcohol duty 酒精税
{r#2 X1 alienation 让与；让渡；转让
e #> wv]V alimony 生活费；赡养费
_iO,GT=J- All Ordinaries Index [AOI] 所有普通股指数
>c|u |^3zt all risks 全险；综合险
H $ 9--p All Sales Record for Stock Market 《股票市场成交报告》
g PU|Gv5 Allied Capital Resources Limited 新联财务有限公司
fq~ <^B all-items index [Consumer Price Index] 总指数〔消费物价指数〕
cP'' allocation letter 拨款信件
c6:"5};_ allocation of fund 分配款项；预留款项
y<.0+YL-e+ allocation of profit 利润分配；溢利分配
np}F [v allocation warrant 拨款令
Em N0K'x allotment 分配；配股
Tar tV3;` allotment notice 股份配售通知；配股通知
H-K,Q% ;C@ allotment of shares 股份分配
D0Oh,Fe#M\ allowable 可获宽免；免税的
h u%UEB allowable business loss 可扣除的营业亏损
k-@CcrepF allowable expenses 可扣税的支出
GU8b_~Gk?
allowance 免税额；津贴；备抵；准备金
AkrUb$ } allowance for debts 债项的免税额
,^3eMn allowance for depreciation by wear and tear 耗损折旧免税额
)cNG) F allowance for funeral expenses 殡殓费的免税额
a;|C51GH allowance for inflation 为通货膨胀而预留的款项；通胀准备金
jhr{JApbJv allowance for repairs and outgoings 修葺及支出方面的免税额
C\Qor3]; allowance to debtor 给债务人的津贴
vz</|s alteration of capital 资本更改
UQgOtqL3 alternate trustee 候补受托人
>:%i,K*AM amalgamation 合并
ja3wXz$2 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
(Hb
i+IHV ambit of charges 征税范围；收费范围
D^W6Cq5\ amended valuation 经修订的估值
a wQ f $ American Commodities Exchange 美国商品交易所
!2s<
v American Express Bank Limited 美国运通银行
6?b 9~xRW American Stock Exchange 美国证券交易所
7 d*SZmD
amortization 摊销
POwJhT amount due from banks 存放银行同业的款项
<*E{z r& amount due from banks abroad 存放海外银行同业的款项
<"Z]S^>$
amount due from holding companies 控股公司欠款
qRT1W re
3 amount due from local banks 存放本港银行同业的款项
.%j&#(! amount due to banks 银行同业的存款
/.l8Jb4 amount due to banks abroad 海外银行同业的存款
NWd% Za5K; amount due to holding companies 控股公司存款
"z)dz ,&T amount due to local banks 本港银行同业的存款
-(V]knIF amount due to outport banks 外埠银行同业的存款
-&I %=0q amount for note issue 发行纸币的款额
12n5{'H2% amount of bond 担保契据的款额
Sh( amount of consideration 代价款额
1A"h !;0 amount of contribution 供款数额
x a#0y amount of indebtedness 负债款额
a@$ U?=\e amount of principal of the loan 贷款本金额
5<\&7P3y amount of rates chargeable 应征差饷数额
t-* oVX3D amount of share capital 股本额
9kss) xy amount of sums assured 承保款额
~n9BN' @x amount of variation 变动幅度
o<ak&LX`9 amount of vote 拨款数额
`W,gYH7 amount payable 应付款额
]CsF} wr'z amount receivable 应收款额
Cg<:C?>!p Amsterdam Stock Exchange 阿姆斯特丹证券交易所
A ^@:Ps analysis 分析
* ci,;-*C ancillary risk 附属风险
YzJ\< tkp annual account 周年帐目；周年帐目报表；年度决算；年结
j3jf:7 /\ annual accounting date 年结日期
xvOG E]n annual allowance 每年免税额；年积金；年度津贴；年津
E:/G!1 annual balance 年度余额
%tEjf
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)X2=x^u*U annual estimates 周年预算
HTiqErD2_ annual fee 年费
}w .[ZeP annual general meeting 周年大会
( P|Ph annual growth rate 年增率；每年增长率
f(~xdR))eh annual long-term supplement 长期个案每年补助金
#
le<R annual pensionable emolument 可供计算退休金的年薪
(]7&][ annual report 年报
T^.;yU_B? Annual Report on the Consumer Price Index 《消费物价指数年报》
MUsF/1 annual return 周年报表；周年申报表；每年报税表格
I:l<t* Annual Return Rules 《周年报表规则》
)\# w=P annual review of consumer prices 每年消费物价回顾
Qz/o-W; annual roll-forward basis 逐年延展方式
S~ fUR n annual salary 年薪
K0$8t%Z. annual statement 年度报表；年度决算表
`_Iy8rv:P 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
ep`WYR|B annuitant 年金受益人
OCmF/B_ annuity 年金
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5 annuity contract 年金合约
$GhdH) annuity on human life 人寿年金
6U[`CGL66 antecedent debt 先前的债项
)jk X& 7x ante-dated cheque 倒填日期支票
N"Y) anticipated expenditure 预期开支
A*#.7Np!" anticipated net profit 预期纯利
Y/cnj n anticipated revenue 预期收入
^_W + anti-inflation measure 反通货膨胀措施
` b a}6D anti-inflationary stance 反通货膨胀立场
l",JN.w apparent deficit 表面赤字
8OE=7PK apparent financial solvency 表面偿债能力
L&V;Xvbu% apparent partner 表面合伙人
:{@&5KQ8) application for personal assessment 个人入息课税申请书
|"h# Q[3 application of fund 资金应用
3db ,6R application to release as liquidator and to destruct the books of accounts and documents
_h|rH 申请免除清盘人职务及毁灭帐簿与文件
kDJ $kv appointed actuary 委任精算师
e~]3/ 0 appointed auditor 委任核数师；委任审计师
x Vk|6vA7 appointed trustee 委任的受托人
I\djZG$s;N appointer 委任人
^<X+t&!z apportioned pro rata 按比例分摊
cojtQ D 6 apportionment 分配；分摊
sq
`f?tA? Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
r}kQ<SRx apportionment formula 分摊方程式
/@Qg'Q# apportionment of estate duty 遗产税的分摊
):"Z7~j= appraisal 估价；评估
I&JVY8' appreciable growth 可观增长
48;6C g appreciable impact 显着影响
sf{rs*bgp appreciable increase 可观增长
[vM ksHk4 appreciation 增值；升值
NIZ N}DnP appreciation against other currencies 相对其他货币升值
(gN[<QL appreciation of the exchange value of Hong Kong dollar 港元汇值上升
g}>Sc=e < appreciation tax 增值税
J2A+x \{< appropriation 拨款；拨用；拨付
o !:V=F appropriation account 拨款帐目
4C@ .X[r Appropriation Bill 拨款法案
kA3nhBH appropriation-in-aid system 补助拨款办法
6mcxp+lm| approved assets 核准资产
I k[aiz approved basket stock 认可一篮子证券
n^F:p*)Q% approved budget 核准预算
~ *:{U approved charitable donation 认可慈善捐款
yB][
3?lv approved charitable institution 认可慈善机构
.m--# r approved currency 核准货币；认可货币
9 0PF) U approved estimates 核准预算
kLc}a5; approved estimates of expenditure 核准开支预算
M"cB6{st[ approved overseas insurer 核准海外保险人
-+vA9 ,pI approved overseas trust company 核准海外信托公司
I *,!zym approved pooled investment fund 核准汇集投资基金
/S4$qr cM approved provident fund scheme 认可公积金计划
\:>GF-Z( approved provision 核准拨款
fL^+ Qb} approved redeemable share 核准可赎回股份
mOiA}BGw approved regional stock 认可地区性证券
IE/F =Wr approved retirement scheme 认可退休金计划
-+1_ 1 ! approved subordinated loan 核准附属贷款
sEBZ- qql arbitrage 套戥；套汇；套利
<'s_3A C arbitrageur 套戥者；套汇者
l#40VHa?S arbitrary amount 临时款项
,- !h arrangement 措施；安排；协定
F_28q15~: arrears 欠款
CM$q {;y arrears of pay 欠付薪酬
y"N7r1Pf arrears of revenue 逾期未收税款；逾期未收的帐项
luA k$Es articles of association 组织章程；组织细则；组织章程细则
Kob i! Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
_<;;CI3w ascertainment of profit 确定利润
Xx.4K>j+j "Asia Clear" “亚洲结算系统”
& x~&] Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Y&vn`# Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
~!PAs_O Asian Development Fund [ADF] 亚洲发展基金
wUU Dq?!k\ Asian dollar bond 亚洲美元债券
OnD!*jy Asian dollar market 亚洲美元市场
t(<^of: Asian dollar rate 亚洲美元利率
(~C_zG Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
px|y_.DB2x Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
].E 89 _|O asked price 沽盘；喊价；索价；卖方报价
rL{3O4O assessable income 应评税入息
$!~R' N c assessable loss 应评税亏损
X<pg^Y0 assessable profit 应评税利润
| r5e#3w assessable value 应评税值
608}-J=3# assessed profit 估定利润
)Dg;W6 assessed value 经评估价值
t r)[6o# assessment 评税；评定；估价；评税单
1 _A B; ^ assessment number 评税编号；估价编号
f9+J} assessment of additional tax 补加税评税
uc.dtq! assessment of performance 业绩评估；实绩评价
M%*D}s-QE Assessor 评税主任
0F"W~OQ6 asset price bubbles 资产价格泡沫
[
" n+2; asset-backed securities 具资产保证的证券
M
@|n"(P assets accretion 资产增值
8 $!&D&v assets and liabilities 资产与负债
'hEvW assets betterment statement 资产递增表；资产改进表
7 9DzrLu assets lending 实物放款；有抵押贷款
NNKI+!vg assets of the company passing on the death 死者去世时转移的公司资产
<)hA? 3J assets pledged as security for liabilities 用作负债抵押的资产
x,U '!F assets portfolio 资产投资组合
qh|t}#DrR assets price 资产价格
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I8:ufT assets quality 资产质素
xj6@85^ assets realization 资产变现
e8WuAI86 assets refinancing arrangement 资产再集资安排
h/)kd3$*' assets securitization 资产证券化
lpjeEaw o4 assets situated outside Hong Kong 在香港以外地方的资产
U(d K assets stripping 削减资产；拆卖资产
5%qq#;[ n assets value 资产值
iMT[s b assignee 承让人
S.<aCN<@ assignment 转让；转让书；转让契
kp6{QKDj& assignment of interest 权益转让
nrhzNW>] assignment of letters patent and trade mark 专利证书及商标转让
t z TnFV assignment of property 物业转让；物业转让书
6 5% W jO assignment right 转让权
j_(DH2D assignor 转让人
(G>S` B associate 有联系的人；有关连人士；相联者；合伙人；联系人
vz$_Fgsc. Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
+ :IwP associate member 附属会员
2`|gnVw associated body corporate 相联法人团体
yt5 Sy associated company 相联公司；联属公司
?Iin/ <y associated corporation 相联法团
1BjMVMH Association of Chartered Certified Accountants [ACCA] [United Kingdom]
%Tv2op 公认会计师公会〔英国〕
q&DM*!Jq Association of Futures Exchange Brokers 香港期货经纪协会
R&-Vm3mc3 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
gNWTzz<[f> association of underwriters 承保人组织
(&B`vgmb assumption of control 接管
g3Xa b assurance 担保；保险；转易；转易书
PeX^aEc assurance of interest 权益的转易
?rJe"TOIy at 19XX price 按一九ＸＸ年价格计算
D 2y[?RG at a discount 按赔价计算；按贴水价格计算；打折扣
tk5zq-/ d at a premium 按溢价计算；按升水价格计算
!y$:}W?_ at call 通知付款；按通知
rA\6y6d Fs at constant market price 按固定市价计算
_.{I1*6Y2 at constant price 按固定价格计算
}fV+Kd$CB at cost 按成本计算
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at current market price 按当时市价计算；按现时市价计算
b2tUJ2p at current price 按当时价格计算；按现时价格计算
^pysoaZCT_ at factor cost 按要素成本计算；按生产要素成本计算
G%HuB5:u at money-of-the-day price 按付款当日价格计算
R<)^--n at or better 按指定或较佳价位〔买卖指令〕
\) FFV-k5 at par 按面值计算；平价
^[ 6S]Ft( at sight 见票即付
rRQKW_9mB at the close 按收市盘
(a9>gLI0 at the opening 按开市盘
1iJa j attestation 见证；见证条款
.N>Th/K8 at-the-money option 平价期权
|>~pA} attorney 受权人；受托代表人
*}P=7TuS attornment 新拥有人承认书
)ppIO"\ attributable profit 可归属利润
!qe:M] C'l attributable share value 可归属股份价值
aGml!N5' Auckland Stock Exchange 奥克兰证券交易所
1EemVZdY auction 拍卖
A-&XgOL auctioneer 拍卖商
f.G"[p audit 审计；核数
tJvs
?eZ) Audit Commission 审计署
n)uck 5 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
NiSH$ MJ_ 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〕
63fg l+ audit review 帐目审查
!zQb F& > Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
v ACJE audited account 审计帐目；经审计的帐目
v+vM:At4 audited annual account 经审计的周年帐目
He)!Ez\X audited balance sheet 经审计的资产负债表
})y B2Q0 auditor 核数师；核数主任；审计师
l {mC|8X auditor's certificate 核数师证明书；审计师证明书
xl ]1TB@ auditor's report 核数师报告；审计师报告
REGk2t.L Aussie bond 澳元债券
DS|q(O=7~t austerity budget 紧缩预算
IKVFbTX:y Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
@q"HZO[ Australia All Ordinaries Index 澳洲所有普通股票指数
<lgX=wx L Australian Dollar [AUD] 澳元
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^{ Australian Options Market 澳大利亚期权市场
\P;2s<6i\ Australian Securities Commission 澳洲证券事务监察委员会
?Q~o<%U7 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
aP[oLk$'Z Australian Stock Exchange 澳大利亚证券交易所
&&ZX<wOM Austrian Schilling [ATS] 奥地利先令
hf\/2Vl authentication 认证；鉴证
cBtQ2,<6 authority to purchase 委托购买证；委购书
lS G]{ authorization 认可；核准；授权；授权书
1 \Z/}FT authorization by direction 指示授权
-<l2 $&KS authorization by instruction 指令授权
7d^ ~.F authorization by warrant 令状授权
4x-K0 authorization of unit trust 单位信托的认可
;;K
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W$U authorized capital 法定资本
,Bs/.htQj authorized clerk 出市员
Ip |=NQL> authorized dealer 认可交易商
.Vrl: authorized financial institution 认可财务机构
)lU9\"?o authorized fund 认可基金
no(or5UJ authorized fund house 获授权的基金公司；认可基金公司
CrB4%W:{ authorized institution 认可机构
xri(j,mU authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
6[, 7g&C authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
yRR[M@Y authorized insurer 获授权保险人；获认可承保人
i`w)d S authorized investment 特准投资项目
<+Gf!0i authorized person 获授权人
Pq, iR J authorized representative 获授权代表
7/K L<T9@ authorized share capital 法定股本
"(mF5BE-E automated quotation system 自动报价系统
mNOx e Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
:{9HsF"h0 自动交易系统〔香港期货交易所有限公司〕
S1 #5oy2 automatic adjustment mechanism 自动调整机制
~KczP1 p automatic adjustment system 自动调整系统
XEBj =5sG Automatic Clearing House 自动票据交换所
tL M@o|: automatic exchange rates accumulation system 自动化汇率累集系统
Z^Yy
sf Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
J7HY(7Nx automatic teller machine [ATM] 自动柜员机
?)H:.]7-x autopay 自动转帐
9)>+r6t available assets 可用资产
qJ E_4/<^! available fiscal reserve 现存财政储备
yL %88,/ available profit 可用利润
"m`}J*s" Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
[6Q1yNE average 平均；平均数；海损
(+SL1O P average basic salary 平均基本薪金
~UHjc0 average consumer expenditure 平均消费开支；一般消费开支
xDNXI01o average cost 平均成本
p6&<eMwFA average cost of land production 增辟土地平均成本
5,+fM6^V average daily turnover 平均每日成交额
^<_rE- k average daily wage rate 平均每日工资率
%F x ^" average expenditure pattern 平均开支模式
ix"BLn]YZ average growth rate 平均增长率
51-'*Y average net fixed assets 固定资产平均净值
~14|y|\/ average of relatives 相对价格平均数
Zs8]A0$ average price 平均价格
1bjz :^ average propensity to consume 平均消费倾向；一般消费倾向
{|'NpV average propensity to save 平均储蓄倾向；一般储蓄倾向
eVd:C8q average rate 平均率
,~/WYw< o average revenue 平均收入；平均收益
{9*
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JXH f$k average yearly rent 平均年租
/|3~LvIt= avoidance of double taxation 避免双重课税
^\[c][fo avoidance of tax 避税
