A:
RFZrcM A share Ａ股；甲类股份
9+/<[w7 abatement of tax 减税；减扣免税额
5~sJ$5<, ABN AMRO Bank N.V. 荷兰银行
'UB<;6wy above-the-line expenditure 线上项目支出；经常预算支出
a@ lK+ t above-the-line receipt 线上项目收入；经常预算收入
w3& F e =c ABSA Asia Limited 南非联合亚洲有限公司
c_ " .+Fa absolute change 绝对数值变更
$$8"i+,K absolute expenditure 实际开支
9 LFg": absolute guideline figure 绝对准则数字
T&!>lqU!J absolute interest 绝对权益
GJW1 |Fk absolute order of discharge 绝对破产解除令
ML R3 A
s absolute profit margin 绝对利润幅度
sFGX W absolute value 实值；绝对值
0]WM:6 h absolutely vested interest 绝对既得权益
R#r?<Ofw4 absorbed cost 已吸收成本；已分摊成本
/,;9h x absorption 吸收；分摊；合并
Bf7RW[ -v absorption rate 吸收率；摊配率；分摊率
fg,~[%1 ACB Finance Limited 亚洲商业财务有限公司
-1< }_* acceptable form of reciprocity 合理的互惠条件
>2wjV"W? acceptable rate 适当利率；适当汇率
UyJ5}fBJ acceptance agreement 承兑协议
jR48 .W acceptance for honour 参加承兑
_2TI an } acceptor 承兑人；接受人；受票人
ZSbD4
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TX*P*-' accident insurance 意外保险
!WY@)qlf Accident Insurance Association of Hong Kong 香港意外保险公会
@z2RMEC~ accident insurance scheme 意外保险计划
KN%Xp/lkX accident year basis 意外年度基准
Q0r_+0[7j accommodation 通融；贷款
3 wr ~ P accommodation bill 通融票据；空头票据
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pp8P accommodation party 汇票代发人
Ohjqdv@ account balance 帐户余额；帐户结余
Z|~<B4#c account book 帐簿
2{ptV\f]D account collected in advance 预收款项
ad"&c*m[ account current book 往来帐簿
PM_q"}- account of after-acquired property 事后取得的财产报告
ypml2 2)kz account of defaulter 拖欠帐目
v& ? B qj account payable 应付帐款
JL*-L*|Zcl account payee only [A/C payee only] 只可转帐；存入收款人帐户
KDY~9?}TM account receivable 应收帐款
#<?j784 account receivable report 应收帐款报表
7{b|+0W account statement 结单；帐单；会计财务报表
:Z/ i g% account title 帐户名称；会计科目
pY:xxnE accountant's report 会计师报告
Kj- `ru Accountant's Report Rules 会计师报告规则
nVYh 1@yLy accounting and auditing procedure 会计与审计程序；会计与核数程序
]`|bf2*eA Accounting Arrangements 《会计安排》
` "9Y.KU accounting basis 会计基础
pZWp2hj{X accounting by Official Receiver 破产管理署署长呈交的帐目
.AV--oA~ Accounting Circular 《会计通告》
Tn-H8;Hg accounting class 会计类别
XL"e<P;t accounting date 记帐日期；会计结算日期
}we"IqLb accounting for money 款项核算
!867DX3* Accounting Officer 会计主任
2x`#
f0[ accounting period 会计报告期；会计期
m=n
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1 dKLNE accounting practice 会计惯例
ZkK +?:9 accounting principle 会计准则
Ru
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?n_Y _)9 accounting report 会计报告
W58 \V Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Xe%n.DW m Accounting Society of China 中国会计学会
@c&)K^v8 accounting statement 会计报表
$i3 /||T,9 accounting system 会计制度；会计系统
htkyywv accounting transaction 会计事项；帐务交易
7u!p.kN accounting treatment 会计处理
CE?R/uNo{ accounting year 会计年度
[,fMh $t accretion 增值；添加
"PlM{ZI\ accrual 应计项目；应累算数目
Et7AAV*8g accrual basis 应计制；权责发生制
SR\#>Qwx_ accrual basis accounting 应计制会计；权责发生制会计
{^ N = hI accrue 应累算；应计
GHoPv- # accrued benefit 应累算利益
air{1="<- accrued charges 应计费用
+]AE}UXZoh accrued cumulative preference share dividend 应累算的累积优先股股息
"Pu P J| accrued expenses 应累算费用
tw.%'oJ7 accrued interest payable 应付利息；应计未付利息
yCQpqh accrued interest receivable 应收利息；应计未收利息
.!Z.1:YR accrued right 累算权益
=si<O B accruing profit 应累算的利润
x-q er- accumulated fiscal reserve 累积财政储备
>u6kT\|^C accumulated profit 累积利润；滚存溢利
iedoL0 # accumulated reserve 累积储备
D@0eYX4s accumulation of surplus income 累积收益盈余
!Dun <\ acquired assets 既得资产
j7i[z>:Y acquisition 收购；购置；取得
n[{o~VN acquisition cost 购置成本
PAqziq. acquisition expenses 购置费用
B]kz3FF acquisition of 100% interest 收购全部股权
dz7*a { acquisition of control 取得控制权
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=r acquisition of fixed assets 购置固定资产
.kBAUkL: acquisition of shell “买壳”
8^HMK$ acquisition price 收购价
P+]39p{ act of God 天灾
{E@@14]g acting partner 执事合伙人
b@,w/Uw[* active market 买卖活跃的市场；交投畅旺的市场；旺市
id*UTY
Tg active partner 积极参与的合伙人
)+ S" ` active trading 交投活跃
^D6 JckW actual circulation 实际流通
!WrUr]0IP actual cost 实际成本
o{:D actual expenditure 实际开支；实际支出
,g/ UPK8K= actual income 实际入息；实际收入；实际收益
ku\_M actual market 现货市场
'1bdBx\< . actual price 现货价；实际价格
X3q'x}{ actual profit 实际利润
} G-qOt actual quotation 实盘；实际价位；实际报价
9}5Q5OZ actual year basis 按实际年度计算
vL-%"*>v actuals 实货
gBresHrlH actuarial investigation 精算调查
_hXadLt actuarial principle 精算原则
\24neD4cM@ actuarial report 精算师报告
*S ;v406 Actuarial Society of Hong Kong 香港精算学会
:e gSW2"5S actuarial valuation 精算师估值
siOeR@> X actuary 精算师
agt7b@-5= ad referendum agreement 暂定协议；有待覆核的协定
8;+t. { ad valorem duty 从价税；按值征税
-B@jQg@
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n cu>
@K$n ad valorem fee 从价费
Y5( `/ ad valorem tariff 从价关税
\alRBH qE additional allowance 额外免税额
"I B)= Hc additional amount for unexpired risk 未过期风险的额外款额
jp2l}C additional assessable profit 补加应评税利润
6 )Oe]{- additional assessment 补加评税
ZLBfQ+pM) additional commitment 额外承担
\z< '6,b additional commitment vote 额外承担拨款
.-nA#/2- additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
3``$yWWg additional dependent parent allowance 供养父母额外免税额
"j~=YW+l additional provision 额外拨款
^2Op?J additional stamp duty 附加印花税
) D(XDN additional tax 补加税罚款；补加税款
AEEy4 9e Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
e}7qZ^ adjudged bankrupt 被裁定破产
A D~\/V&+ adjudicated bankrupt 裁定破产人
Px)VDs=k adjudication fee 裁定费；评定印花税额手续费；评估契据费
$(C71M|CT adjudication of bankruptcy 裁定破产；宣告破产
:#b[gWl0Ru adjudication of insolvency 裁定无力偿还债务
}1'C !]j adjusted actual 经调整的实数；调整后的实数
a_FJ N zL adjusted current assets 经调整的流动资产；调整后的流动资产
v!40>[?|p adjusted figure 经调整的数字；调整后的数额
S[* e K
Z adjusted liabilities 经调整的负债；调整后的负债
.lRO; D adjusted loss 经调整的亏损；调整后的亏损
Rqu ;;VI[ 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
=@B9I<GKf adjusted profit 经调整的利润；调整后的利润
()XL}~I{!A adjusted surplus 经调整的盈余额；调整后的盈余额
!+CRS9\D adjusted value 经调整的价值；调整后的价值
Q x$Yj adjustment 调整；修订；理算〔保险〕
|9 } G adjustment centre 调剂中心
Z @ j0J[s adjustment lag 调整过程的时间差距；调整时差
44wY5nYNt adjustment mechanism 调整机制
p`X I (NI adjustment of loss 亏损调整
eF:6 k qg adjustment process 调整过程；调整程序
G4ZeO :r adjustment range 调整幅度
8`'_ ckIgr administered exchange rate 受管制汇率
RYmk6w!w Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
dZv-lMYBE administration expenses 行政费用
6rdm=8WFA administration fee 手续费；行政费
}LQ&AIRN administration in bankruptcy 破产管理
.rax`@\8 administration order 遗产管理令
\'j%q \Bl; administrator 管理人；遗产管理人
llQDZ}T administrator of the estate 遗产管理人
k g+"Ta[9 admission of debt 债项承认书
>m%\SuXq admission of proof 接纳债权证明
H6*F?a`)I advance 放贷款项；垫付款项；预支款项；预付款项
;J2=6np advance account 暂支帐目；预付款帐户
^'[Rb!Q8 advance compensation 预付补偿金
-`#L rO;n advance from shareholder 股东垫款
R (4 :_ xc advance pending reimbursement 预支以待日后付还
3 u-j`7 advanced economy 先进经济体系
N'|zPFk g advancement 预付；预付财产
_?`3zm4 advances warrant 垫款令
(;cbgHo%} advancing 贷出
a\^DthZ!;| adverse balance 逆差
f E7[ Sk adverse exchange 逆汇
GT2;o advertisement addressed to shareholders 在报章刊登的致股东通告
;V`~'357% advice for collection 托收通知书
C %y AMQ advice of drawing 提款通知书；汇票通知书
N CX!ss advice of payment 付款通知
6-<,1Q'D Advisory Committee [Securities and Futures Commission]
Gz$Dsa G 谘询委员会〔证券及期货事务监察委员会〕
;nSaZ$`5 Advisory Committee on Diversification 经济多元化谘询委员会
T3!l{vG
\O affidavit 誓章；遗产申报誓章
'szkn0 affidavit of no receipt 述明无收款的誓章
Ow mI*` affiliate 联号；联营公司；附属公司
=<R77rnY& affiliated company 附属公司；联号；联营公司
V=. lpj9m affirmation [estate duty] 非宗教式宣誓〔遗产税〕
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affordability 负担能力
rzY7f: ' African Development Bank [AfDB] 非洲开发银行
"X"DTP1b after-acquired property 事后取得的财产
A5B 5pJ after-hours dealing 市后交易
M9 _h0 after-tax profit 税后盈利；税后利润；税后溢利
u6cWLV t agency agreement 代理协议
Cz m`5 agency expenses 代理机构的开支
o^7}H{AE agency fee 代理费
^vJ 08gu_W Agency Law 《代理法》
3v5]L3 agent 代理人；承销人
z2S53^C* agent of company 公司代理人
3fn6W)v? agent's fee 代理人费；经纪费
HrWXPac
A aggregate 总计；总数；总体数字
{v<Ig{{V aggregate amount 总款额；总额
aW$7:<A{ aggregate assets and liabilities 总体资产与负债
u !X[xe; aggregate at constant price 按固定价格计算的总体数字
GS \- aggregate demand 总需求
0t6s20*q aggregate gross position 总持仓量
GP[;+ xMBh aggregate limit 总限额
Kl\A &O*{ aggregate of salaries tax 合计薪俸税
l% K9Ke aggregate performance 总体表现；总体业绩
i#&]{]}Q v aggregate supply 总体供应
vQYd!DSh aggregate surplus 总盈余
Xy=|qu aggregate total 整体总额
rsy'ZVLUj aggregate value 总值；合计价值
n"d~UV^Uw aggregated basis 合计基准
>"N \ZC^ aggregated net chargeable income 合计应课税入息实额
4|7L26,]5 aggregation 合并计算；合计；总和
N{
;{<C9Z aggregation of incomes of husband and wife 夫妇入息合并计算
Y |n_Ro^~ aggregation of property 财产的总和
1,9RfY V agio 差价；贴水
Y Q3%vH5#y 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》
s
XRiUDP` Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
C`7HC2Is 《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》
6HFA2~A Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
XOV Z 'V 《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》
J(g!>Sp!p Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
axon qS f 《香港政府和大韩民国政府关于相互促进和保护投资协定》
}a|S gI agreement for a settlement 授产协议
$l-j(=Md agreement for assignment 转让协议
Oa
CkU agreement for sale 售卖协议；买卖协议
J1yy6Wq3[ agreement for sale and purchase 买卖协议
PBR+NHrZ agreement for the payment of interest 支付利息协议
.V
9E@_( agreement for the repayment of money 还款协议
(a@cK, agreement of reinsurance 再保险协议
U7bG(?k) Agricultural Bank of China 中国农业银行
el 5F>) air passenger departure tax 飞机乘客离境税
E}.cz\!. Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
;m@ >v?zE airport tax 机场税
c{s<W}3Ds alcohol duty 酒精税
`p*7MZ9 - alienation 让与；让渡；转让
mWta B>f alimony 生活费；赡养费
hFs0qPVY All Ordinaries Index [AOI] 所有普通股指数
DV]Kd
7 all risks 全险；综合险
,TeD J \k All Sales Record for Stock Market 《股票市场成交报告》
_ n Oio ? Allied Capital Resources Limited 新联财务有限公司
!f yE
Hk all-items index [Consumer Price Index] 总指数〔消费物价指数〕
~)Ny8 Dh allocation letter 拨款信件
OCY7 Bls4 allocation of fund 分配款项；预留款项
XZJ }nXy allocation of profit 利润分配；溢利分配
/$]dVvhX% allocation warrant 拨款令
pcoJ\&&W allotment 分配；配股
C7eaio W$ allotment notice 股份配售通知；配股通知
0 l
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^k t#[N allowable 可获宽免；免税的
6@; w%Ea allowable business loss 可扣除的营业亏损
73 T g{~ allowable expenses 可扣税的支出
O/iew3YF allowance 免税额；津贴；备抵；准备金
Xj?j1R>GB allowance for debts 债项的免税额
DM~Q+C= Yr allowance for depreciation by wear and tear 耗损折旧免税额
nNq| v=L allowance for funeral expenses 殡殓费的免税额
?)5}v4b allowance for inflation 为通货膨胀而预留的款项；通胀准备金
6(<AuhFu allowance for repairs and outgoings 修葺及支出方面的免税额
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`k^So) allowance to debtor 给债务人的津贴
=+A8s$Pb alteration of capital 资本更改
I^0bEwqZ ~ alternate trustee 候补受托人
u.1u/o1" amalgamation 合并
5 -5qm[.; ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
f+-w~cN ambit of charges 征税范围；收费范围
YdhrFw0`~r amended valuation 经修订的估值
/M\S^ !g@ American Commodities Exchange 美国商品交易所
{(7C=)8): American Express Bank Limited 美国运通银行
wa@X^]D8 American Stock Exchange 美国证券交易所
8!S = "_ amortization 摊销
n[ AJ'A{ amount due from banks 存放银行同业的款项
ZsNUT4 amount due from banks abroad 存放海外银行同业的款项
Kc}FMu amount due from holding companies 控股公司欠款
;'p X1T amount due from local banks 存放本港银行同业的款项
>c; q IP)Z amount due to banks 银行同业的存款
^L *:0P~ amount due to banks abroad 海外银行同业的存款
kG@1jMPtQ amount due to holding companies 控股公司存款
!@%m3)T8 amount due to local banks 本港银行同业的存款
e
J2wK3 R amount due to outport banks 外埠银行同业的存款
)TVyRY Z1 amount for note issue 发行纸币的款额
{6a";Xj\e amount of bond 担保契据的款额
\/S?.P#L~ amount of consideration 代价款额
}7wQFKME amount of contribution 供款数额
c3g\*)Jz"F amount of indebtedness 负债款额
X;6&:%ZL@^ amount of principal of the loan 贷款本金额
4 $1sBY/ amount of rates chargeable 应征差饷数额
p+#uPY1# amount of share capital 股本额
~?+Jt3?, amount of sums assured 承保款额
"((6)U# amount of variation 变动幅度
htkn#s~= amount of vote 拨款数额
Jg/WE1p> amount payable 应付款额
(B7M*e amount receivable 应收款额
/J wQ5 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
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FhN(L[=j analysis 分析
gV $Lfkz ancillary risk 附属风险
w3fi 2B&q annual account 周年帐目；周年帐目报表；年度决算；年结
)xT_RBR annual accounting date 年结日期
gMFTZQsP annual allowance 每年免税额；年积金；年度津贴；年津
mVP@c&1w? annual balance 年度余额
\
Lrg: annual disposable income 每年可动用收入
0E o*C9FP~ annual estimates 周年预算
57%:0loW annual fee 年费
wvBJ?t, annual general meeting 周年大会
7f~.Qus annual growth rate 年增率；每年增长率
QU8 ?/ annual long-term supplement 长期个案每年补助金
h9 [ov) annual pensionable emolument 可供计算退休金的年薪
ZY c)_Og annual report 年报
lH T ? Annual Report on the Consumer Price Index 《消费物价指数年报》
li$(oA2 annual return 周年报表；周年申报表；每年报税表格
G'#a&6 Annual Return Rules 《周年报表规则》
CQ"5bnR annual review of consumer prices 每年消费物价回顾
drNfFx 2 annual roll-forward basis 逐年延展方式
[gqV}Y"Md annual salary 年薪
< eQS16 annual statement 年度报表；年度决算表
!xA;(<K[^ 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
@]gP"Pp annuitant 年金受益人
l2X '4_d annuity 年金
*^ }(LoPZ annuity contract 年金合约
xBl }=M?Qu annuity on human life 人寿年金
m7~kRY514 antecedent debt 先前的债项
]@C&Q,~q ante-dated cheque 倒填日期支票
v>;6pcp[F anticipated expenditure 预期开支
ko=vK%E[ anticipated net profit 预期纯利
gM^ Hs7o, anticipated revenue 预期收入
Aum&U){yY anti-inflation measure 反通货膨胀措施
Kw"7M~ anti-inflationary stance 反通货膨胀立场
o3qBRT0[R apparent deficit 表面赤字
M,3sK!`> apparent financial solvency 表面偿债能力
vqJiMa j@Z apparent partner 表面合伙人
A@f`g[q application for personal assessment 个人入息课税申请书
|J ?KHI application of fund 资金应用
"b|qyT* Sl application to release as liquidator and to destruct the books of accounts and documents
= 0Z}s 申请免除清盘人职务及毁灭帐簿与文件
./rNq!*a appointed actuary 委任精算师
yAW %y appointed auditor 委任核数师；委任审计师
<x53b/ft appointed trustee 委任的受托人
[?.k 8;k appointer 委任人
r@/+ apportioned pro rata 按比例分摊
|z-A;uL < apportionment 分配；分摊
v 0apEjT Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
&3:-(:<U apportionment formula 分摊方程式
'> @ e vrG apportionment of estate duty 遗产税的分摊
}BzV<8F appraisal 估价；评估
.?@$Rd2@W appreciable growth 可观增长
:-69 ,e appreciable impact 显着影响
9]xOu Cb appreciable increase 可观增长
tF
O27z@ appreciation 增值；升值
wHEt;rc( appreciation against other currencies 相对其他货币升值
![0\m2~iv appreciation of the exchange value of Hong Kong dollar 港元汇值上升
OLXG0@ appreciation tax 增值税
,1a6u3f, appropriation 拨款；拨用；拨付
18zv]v
% appropriation account 拨款帐目
1I<fp $ h Appropriation Bill 拨款法案
u?& P6|J& appropriation-in-aid system 补助拨款办法
Gh> Rt=Qu% approved assets 核准资产
?|w>."F approved basket stock 认可一篮子证券
|zKFF?7#wE approved budget 核准预算
`DUMTFcMX approved charitable donation 认可慈善捐款
'W@X139zq approved charitable institution 认可慈善机构
x32hO; approved currency 核准货币；认可货币
# ||^l_ approved estimates 核准预算
)4toBDg" approved estimates of expenditure 核准开支预算
v8 I&~_b approved overseas insurer 核准海外保险人
z )#I"$!d approved overseas trust company 核准海外信托公司
}N&}6 U approved pooled investment fund 核准汇集投资基金
H"=%|/1M0 approved provident fund scheme 认可公积金计划
kD8$ir'UYG approved provision 核准拨款
.-awl1 W approved redeemable share 核准可赎回股份
9i;%(b{ approved regional stock 认可地区性证券
3-`IMN n! approved retirement scheme 认可退休金计划
; {iX_% approved subordinated loan 核准附属贷款
y
U
=) g arbitrage 套戥；套汇；套利
h.l^f>, / arbitrageur 套戥者；套汇者
[U5[;BNRD arbitrary amount 临时款项
|k\4\a Lj arrangement 措施；安排；协定
HQCxO? arrears 欠款
g=XvqD< arrears of pay 欠付薪酬
yT.h[yv"w arrears of revenue 逾期未收税款；逾期未收的帐项
^<}9# q/rt articles of association 组织章程；组织细则；组织章程细则
;}@.E@s%' Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
{^a"T'+ ascertainment of profit 确定利润
' JU(2mF "Asia Clear" “亚洲结算系统”
nm`[\3R Asia Commercial Bank Ltd. 亚洲商业银行有限公司
~k^rI jR Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
(y *7
g f Asian Development Fund [ADF] 亚洲发展基金
aY@]mM z\ Asian dollar bond 亚洲美元债券
EZ:pcnL { Asian dollar market 亚洲美元市场
>-*rtiE Asian dollar rate 亚洲美元利率
jhgS@g=@ZC Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
iyKAw
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
]w`)"{j5m asked price 沽盘；喊价；索价；卖方报价
7j L+c~ assessable income 应评税入息
ePv3M&\J assessable loss 应评税亏损
WXV (R,*Tc assessable profit 应评税利润
c @7 d4Jz assessable value 应评税值
eyUguA<lK\ assessed profit 估定利润
N?hQ53#3 assessed value 经评估价值
* ?x$q/a assessment 评税；评定；估价；评税单
AJ}QS?p8s assessment number 评税编号；估价编号
B52n'. assessment of additional tax 补加税评税
mvgsf(a*' assessment of performance 业绩评估；实绩评价
Ts ch:r S Assessor 评税主任
n=J~Rssp asset price bubbles 资产价格泡沫
(H5nz ': asset-backed securities 具资产保证的证券
lR5[UKr assets accretion 资产增值
X6)%2TwO assets and liabilities 资产与负债
U6cpj assets betterment statement 资产递增表；资产改进表
1 j"G~TM assets lending 实物放款；有抵押贷款
P{fT5K| assets of the company passing on the death 死者去世时转移的公司资产
b +Sq [ assets pledged as security for liabilities 用作负债抵押的资产
VwvL assets portfolio 资产投资组合
1yC_/Va1 assets price 资产价格
gB|>[6 assets quality 资产质素
-FpZZ8=,M2 assets realization 资产变现
-@L7! ,j assets refinancing arrangement 资产再集资安排
5.! O C5tO assets securitization 资产证券化
#{K}o} assets situated outside Hong Kong 在香港以外地方的资产
0)F.Y,L assets stripping 削减资产；拆卖资产
Z.'j7(tu assets value 资产值
cq+G 0F+H assignee 承让人
diHK assignment 转让；转让书；转让契
|y1O M assignment of interest 权益转让
!i j
R assignment of letters patent and trade mark 专利证书及商标转让
0Xo>f"2<f assignment of property 物业转让；物业转让书
;E:vsVK assignment right 转让权
& n$kVNE assignor 转让人
Iue}AGxu:{ associate 有联系的人；有关连人士；相联者；合伙人；联系人
nilis-Bk_ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
I]Ev6>=; associate member 附属会员
]Q0m]OaT associated body corporate 相联法人团体
~&HP }Q$#f associated company 相联公司；联属公司
3 @a hN2 associated corporation 相联法团
Hi%)TDfv Association of Chartered Certified Accountants [ACCA] [United Kingdom]
'F2g2W` 公认会计师公会〔英国〕
zUq ^ Association of Futures Exchange Brokers 香港期货经纪协会
@7UZ{+67*C Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
)|3BS` association of underwriters 承保人组织
B|d-3\ sn assumption of control 接管
dynkb901s assurance 担保；保险；转易；转易书
{=K);z assurance of interest 权益的转易
zVt1Ta:j at 19XX price 按一九ＸＸ年价格计算
abM B- at a discount 按赔价计算；按贴水价格计算；打折扣
@ };
vl at a premium 按溢价计算；按升水价格计算
\
SCi\j/a( at call 通知付款；按通知
>AK9F.
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GmhfBW ? at constant price 按固定价格计算
P* X^)R at cost 按成本计算
oZ,J{I!L at current market price 按当时市价计算；按现时市价计算
B7x( <!B at current price 按当时价格计算；按现时价格计算
K@%o$S?>z_ at factor cost 按要素成本计算；按生产要素成本计算
yz}ik^T at money-of-the-day price 按付款当日价格计算
OSoIH`t A at or better 按指定或较佳价位〔买卖指令〕
LV2#w_^I at par 按面值计算；平价
|7%has3" at sight 见票即付
Ec/ &?|$ at the close 按收市盘
.*}!XKp0j at the opening 按开市盘
A1 Ru&fd! attestation 见证；见证条款
s qXwDy+. at-the-money option 平价期权
68*a'0 attorney 受权人；受托代表人
gn//]|#H+ attornment 新拥有人承认书
A@uU*]TqJ8 attributable profit 可归属利润
f/7on| bv attributable share value 可归属股份价值
! $u:[T_8 Auckland Stock Exchange 奥克兰证券交易所
)J^5?A auction 拍卖
@7HHi~1JK auctioneer 拍卖商
F8H4R7
8>; audit 审计；核数
8 :t!m>( * Audit Commission 审计署
c,CcKy;+ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
<)$&V*\ 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〕
Q M('bbN audit review 帐目审查
1.0: Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
a =
*' audited account 审计帐目；经审计的帐目
Z tl?*zL audited annual account 经审计的周年帐目
'm=TBNQTS audited balance sheet 经审计的资产负债表
V8n z@ auditor 核数师；核数主任；审计师
CdZ. T/x auditor's certificate 核数师证明书；审计师证明书
m!5MGq~ auditor's report 核数师报告；审计师报告
g^l~AR Aussie bond 澳元债券
E3hXs6P austerity budget 紧缩预算
~P7zg!p/q Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
[] [ze2+b Australia All Ordinaries Index 澳洲所有普通股票指数
E "%d O Australian Dollar [AUD] 澳元
|LV}kG(2 Australian Options Market 澳大利亚期权市场
*I:a \o~$[ Australian Securities Commission 澳洲证券事务监察委员会
)\KU:_l Australian Society of Certified Practising Accountants 澳洲执业会计师公会
~xLo0EV " Australian Stock Exchange 澳大利亚证券交易所
oRo[WQla Austrian Schilling [ATS] 奥地利先令
ARUzEo
gcf authentication 认证；鉴证
e 0<Wed authority to purchase 委托购买证；委购书
u>ZH-nw O authorization 认可；核准；授权；授权书
F MX ^k authorization by direction 指示授权
,ZI#p6 authorization by instruction 指令授权
|A.nP9 hW authorization by warrant 令状授权
j/t)=c authorization of unit trust 单位信托的认可
T mK[^ authorized agent 指定代理人
mxnu\@}( authorized capital 法定资本
dQn , 0 authorized clerk 出市员
5B Jn_< authorized dealer 认可交易商
|(<A) C authorized financial institution 认可财务机构
v A"LV +@ authorized fund 认可基金
."Kp6s `k authorized fund house 获授权的基金公司；认可基金公司
gy1R.SN authorized institution 认可机构
9Y:Iha`$ w authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
L\hid /NL authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
W(}2R>$ authorized insurer 获授权保险人；获认可承保人
b*(, W authorized investment 特准投资项目
p;qFMzyS9 authorized person 获授权人
,. zH G authorized representative 获授权代表
(A )f
r4 authorized share capital 法定股本
wRdN(`;v automated quotation system 自动报价系统
EK.n
$ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
SoWMP2/ 自动交易系统〔香港期货交易所有限公司〕
n-9a 0_{k automatic adjustment mechanism 自动调整机制
uZTbJ3$$ automatic adjustment system 自动调整系统
2KlVj]!7 Automatic Clearing House 自动票据交换所
&^`[$LtYd automatic exchange rates accumulation system 自动化汇率累集系统
shD4";8*@ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
B)*1[Jf{4 automatic teller machine [ATM] 自动柜员机
:9DyABK=Cv autopay 自动转帐
\JC_ "gqt available assets 可用资产
2 g~W})e available fiscal reserve 现存财政储备
75pn1*"gQ available profit 可用利润
*JRM(V+IEv Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
TNDp{!<|L; average 平均；平均数；海损
Q@"}v_r4 average basic salary 平均基本薪金
)<%CI#s# average consumer expenditure 平均消费开支；一般消费开支
^ -L nO%h? average cost 平均成本
b")O#v. average cost of land production 增辟土地平均成本
Z;z,dw average daily turnover 平均每日成交额
m
7S`u average daily wage rate 平均每日工资率
27 i-B\r average expenditure pattern 平均开支模式
l_s#7 .9$ average growth rate 平均增长率
x~ i\*Ox^ average net fixed assets 固定资产平均净值
mPF<2 :)wv average of relatives 相对价格平均数
t3 3\f<e average price 平均价格
n %;4Fm? average propensity to consume 平均消费倾向；一般消费倾向
bk0<i*ju7( average propensity to save 平均储蓄倾向；一般储蓄倾向
r $[{sW average rate 平均率
iGSF5S average revenue 平均收入；平均收益
Es- =0gpK average stock 平均库存；平均存货
vmv6y*qU average yearly rent 平均年租
iSX HMp4V avoidance of double taxation 避免双重课税
1LaJ
hrp? avoidance of tax 避税
