A:
7,zARWB!? A share Ａ股；甲类股份
+\%zy= abatement of tax 减税；减扣免税额
xlLS` ABN AMRO Bank N.V. 荷兰银行
rBf?kDt6l above-the-line expenditure 线上项目支出；经常预算支出
Ydx5kUJV< above-the-line receipt 线上项目收入；经常预算收入
;k8}D*?8 ABSA Asia Limited 南非联合亚洲有限公司
}0(
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gg(U}L
]: absolute expenditure 实际开支
"ir*;| absolute guideline figure 绝对准则数字
>`:+d'Jv0 absolute interest 绝对权益
63Hk N4D4 absolute order of discharge 绝对破产解除令
{E/ TC% absolute profit margin 绝对利润幅度
kXr%73s absolute value 实值；绝对值
^XM;D/Gp~ absolutely vested interest 绝对既得权益
TRZ^$<AG absorbed cost 已吸收成本；已分摊成本
.vO.g/o absorption 吸收；分摊；合并
N z;;X\GI absorption rate 吸收率；摊配率；分摊率
c 0 |p34 ACB Finance Limited 亚洲商业财务有限公司
tp<V OU a acceptable form of reciprocity 合理的互惠条件
ThxrhQ
q[+ acceptable rate 适当利率；适当汇率
&; \v_5N6 acceptance agreement 承兑协议
v,&2 !Zv acceptance for honour 参加承兑
ho1F8TG= acceptor 承兑人；接受人；受票人
b5Pn|5AVj acceptor for honour 参加承兑人
d%3BJ+J accident insurance 意外保险
Ie"R,,c Accident Insurance Association of Hong Kong 香港意外保险公会
(4LLTf0 accident insurance scheme 意外保险计划
8; 8}Oq accident year basis 意外年度基准
2XHk}M| accommodation 通融；贷款
ja/[PHq" accommodation bill 通融票据；空头票据
?=kswf accommodation party 汇票代发人
,k!a3"4+TJ account balance 帐户余额；帐户结余
fR%8?6 account book 帐簿
nQ\k{%Q account collected in advance 预收款项
1RA$hW@} account current book 往来帐簿
)^TQedF account of after-acquired property 事后取得的财产报告
PS6`o account of defaulter 拖欠帐目
y~7 lug account payable 应付帐款
TpgBS4q account payee only [A/C payee only] 只可转帐；存入收款人帐户
&pm{7nH account receivable 应收帐款
l'QR2r7&. account receivable report 应收帐款报表
TeJ
`sJ account statement 结单；帐单；会计财务报表
iC]lO account title 帐户名称；会计科目
UD {/L"GG accountant's report 会计师报告
OX4D' Accountant's Report Rules 会计师报告规则
)*ckJK accounting and auditing procedure 会计与审计程序；会计与核数程序
B! V{.p Accounting Arrangements 《会计安排》
Q\L5ZJ%y/ accounting basis 会计基础
fXe-U=' accounting by Official Receiver 破产管理署署长呈交的帐目
ak `) > Accounting Circular 《会计通告》
gf?^yP ;V accounting class 会计类别
wVDB?gy%# accounting date 记帐日期；会计结算日期
: qRT9n$ accounting for money 款项核算
P~e$iBH' Accounting Officer 会计主任
NrcCUZ .:N accounting period 会计报告期；会计期
LltguNM$ accounting policy 会计政策；会计方针
SWpUVZ yd accounting practice 会计惯例
\BXVWE| accounting principle 会计准则
or}*tSKX accounting record 会计记录
V%lGJ]ZEa accounting report 会计报告
:N*T2mP Accounting Services Branch [Treasury] 会计事务部〔库务署〕
=joXP$n^ Accounting Society of China 中国会计学会
e6lOmgHn5 accounting statement 会计报表
K"7;Y#1g accounting system 会计制度；会计系统
K/`RZ! accounting transaction 会计事项；帐务交易
z :v, Vu accounting treatment 会计处理
RFY!o<
accounting year 会计年度
-G#k/Rz6 accretion 增值；添加
sG2 3[t8 accrual 应计项目；应累算数目
5Q` n6 x| accrual basis 应计制；权责发生制
(JW?azU accrual basis accounting 应计制会计；权责发生制会计
N?0y<S ?! accrue 应累算；应计
C+XZDY(=Z accrued benefit 应累算利益
4rG 7\ accrued charges 应计费用
1m; *fs accrued cumulative preference share dividend 应累算的累积优先股股息
*]R 0z|MW accrued expenses 应累算费用
C qK#O'\ accrued interest payable 应付利息；应计未付利息
mndl ~/ accrued interest receivable 应收利息；应计未收利息
l- }5@D[ accrued right 累算权益
pm~;:#z7
accruing profit 应累算的利润
N+qLxk accumulated fiscal reserve 累积财政储备
"H<#91^| accumulated profit 累积利润；滚存溢利
@T1+b"TC accumulated reserve 累积储备
Z&jb,eh2 accumulation of surplus income 累积收益盈余
?V QLY=? acquired assets 既得资产
/;6@M=6u acquisition 收购；购置；取得
0WE1}.J< acquisition cost 购置成本
^alZ\!B8 acquisition expenses 购置费用
R 2THL acquisition of 100% interest 收购全部股权
Wx$q:$h@q acquisition of control 取得控制权
{@__%=`CCS acquisition of fixed assets 购置固定资产
K#hY bD m acquisition of shell “买壳”
Cfo 8gX* acquisition price 收购价
Lo5@zNt%W act of God 天灾
y[ 6&46r7D acting partner 执事合伙人
Xj ~EVD active market 买卖活跃的市场；交投畅旺的市场；旺市
3DC%I79 active partner 积极参与的合伙人
|qcFmy active trading 交投活跃
2 BX GVo actual circulation 实际流通
W#I:j: p actual cost 实际成本
,M.! z@ actual expenditure 实际开支；实际支出
QM_X2Ho actual income 实际入息；实际收入；实际收益
r/hyW6e_ actual market 现货市场
NLZZMr actual price 现货价；实际价格
,GkW. vEU actual profit 实际利润
nVn|$ "r actual quotation 实盘；实际价位；实际报价
ywynx<Wg actual year basis 按实际年度计算
Kt,yn A actuals 实货
!L.
K)9I actuarial investigation 精算调查
dP7Vs a+ actuarial principle 精算原则
?4[Oh/]R actuarial report 精算师报告
4UD=Y?zK Actuarial Society of Hong Kong 香港精算学会
U?mf^'R E actuarial valuation 精算师估值
c t4 [b| actuary 精算师
i 4zV( ad referendum agreement 暂定协议；有待覆核的协定
}?]yxa ~ ad valorem duty 从价税；按值征税
[~c'|E 8Q ad valorem duty system 从价税制
PuZs 5J3 ad valorem fee 从价费
:q64K?X ad valorem tariff 从价关税
x2;i<
| additional allowance 额外免税额
.um&6Q=2< additional amount for unexpired risk 未过期风险的额外款额
^ M" z1B] additional assessable profit 补加应评税利润
30 [#%_* o additional assessment 补加评税
{&=qM!2e additional commitment 额外承担
DwmU fZp additional commitment vote 额外承担拨款
HXfXb ^~ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
$dh4T"; additional dependent parent allowance 供养父母额外免税额
51G=RYay9 additional provision 额外拨款
c|}K _~l_ additional stamp duty 附加印花税
#3K,V8( additional tax 补加税罚款；补加税款
[AZ aT Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
R G0S adjudged bankrupt 被裁定破产
Afy .3T @) adjudicated bankrupt 裁定破产人
VkDS&g~Ws adjudication fee 裁定费；评定印花税额手续费；评估契据费
(y~laW! adjudication of bankruptcy 裁定破产；宣告破产
MATgJ`lsy adjudication of insolvency 裁定无力偿还债务
mvq7G adjusted actual 经调整的实数；调整后的实数
P B ( adjusted current assets 经调整的流动资产；调整后的流动资产
mPfUJ#rS adjusted figure 经调整的数字；调整后的数额
]TBtLU3 adjusted liabilities 经调整的负债；调整后的负债
o9Txo
(tYU adjusted loss 经调整的亏损；调整后的亏损
YYE8/\+B. adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
Z@,PZ adjusted profit 经调整的利润；调整后的利润
WVWS7N\ adjusted surplus 经调整的盈余额；调整后的盈余额
w^])( adjusted value 经调整的价值；调整后的价值
qfG tUkSSb adjustment 调整；修订；理算〔保险〕
QGr\I/Y adjustment centre 调剂中心
3 g0u#t{ adjustment lag 调整过程的时间差距；调整时差
}#OqU#
q| adjustment mechanism 调整机制
)?B~64N,+ adjustment of loss 亏损调整
'9
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/MKNv'5&!% adjustment range 调整幅度
0SMQDs5j administered exchange rate 受管制汇率
w3=)S \ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
nx-1* administration expenses 行政费用
O~h94 B` administration fee 手续费；行政费
(D>y6r> r
administration in bankruptcy 破产管理
XpgV09.EE administration order 遗产管理令
| 7 m5P@X administrator 管理人；遗产管理人
dv'E:R(a administrator of the estate 遗产管理人
=@JS88+ admission of debt 债项承认书
h41$|lonU% admission of proof 接纳债权证明
Z>x7|Q3CX advance 放贷款项；垫付款项；预支款项；预付款项
m0|Ae@g~3 advance account 暂支帐目；预付款帐户
7Ai o`&^ advance compensation 预付补偿金
@ )vy'qP d advance from shareholder 股东垫款
f2 ydL/M, advance pending reimbursement 预支以待日后付还
9 ^PRX advanced economy 先进经济体系
2 2GnbA7O advancement 预付；预付财产
=! N _^cb advances warrant 垫款令
to&N22a$ advancing 贷出
\5Vp6^ adverse balance 逆差
%6A-OF adverse exchange 逆汇
X'FEOF advertisement addressed to shareholders 在报章刊登的致股东通告
.]j#y9>&w% advice for collection 托收通知书
7|QGY7Tf advice of drawing 提款通知书；汇票通知书
E kBae= advice of payment 付款通知
]-um\A4f Advisory Committee [Securities and Futures Commission]
3w/( /|0 谘询委员会〔证券及期货事务监察委员会〕
crd|2bjp+ Advisory Committee on Diversification 经济多元化谘询委员会
{_zV 5 V affidavit 誓章；遗产申报誓章
[ `.3f'")j affidavit of no receipt 述明无收款的誓章
S<eZ d./p6 affiliate 联号；联营公司；附属公司
x d^&_P$= affiliated company 附属公司；联号；联营公司
q%-&[%l affirmation [estate duty] 非宗教式宣誓〔遗产税〕
.Vo"A uC} affordability 负担能力
>f\zCT%cf African Development Bank [AfDB] 非洲开发银行
-BA"3 S after-acquired property 事后取得的财产
G la@l< after-hours dealing 市后交易
Vk-W8 [W 7 after-tax profit 税后盈利；税后利润；税后溢利
G{kj}>kS_ agency agreement 代理协议
{)B9Z
I{+A agency expenses 代理机构的开支
CKv&Re agency fee 代理费
F!7f_m0= Agency Law 《代理法》
,`<^F:xl agent 代理人；承销人
\|2t TvW,0 agent of company 公司代理人
\6 \hnP agent's fee 代理人费；经纪费
S3u yn78hI aggregate 总计；总数；总体数字
oGm1d{_-O aggregate amount 总款额；总额
7E$eN8H aggregate assets and liabilities 总体资产与负债
3sZ,|,ueD aggregate at constant price 按固定价格计算的总体数字
uAu( +zV2 aggregate demand 总需求
, b <9?PM
aggregate gross position 总持仓量
of8mwnZR aggregate limit 总限额
<ROpuY\!l aggregate of salaries tax 合计薪俸税
hZAG (Z aggregate performance 总体表现；总体业绩
f49"pTw7 aggregate supply 总体供应
<S]KaDu^ aggregate surplus 总盈余
umQ i aggregate total 整体总额
?}vzLgp aggregate value 总值；合计价值
Z)mX,=p aggregated basis 合计基准
v9%nau4 aggregated net chargeable income 合计应课税入息实额
yp=|7 aggregation 合并计算；合计；总和
dgS4w@)@V; aggregation of incomes of husband and wife 夫妇入息合并计算
)xB$LJM8 aggregation of property 财产的总和
dh&W; zs agio 差价；贴水
=~J"kC Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
Ovv ny$ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
`Kh ]x9 Z 《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》
tM&n3MWQ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
*( k%MTG 《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》
i" L }!5 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
QU:EY'2 《香港政府和大韩民国政府关于相互促进和保护投资协定》
pT4qPta,2 agreement for a settlement 授产协议
NEA_Plt agreement for assignment 转让协议
79D=d'e A agreement for sale 售卖协议；买卖协议
E{uf\Fc agreement for sale and purchase 买卖协议
bH*@,EE agreement for the payment of interest 支付利息协议
42f prt agreement for the repayment of money 还款协议
Q[M (Wqg agreement of reinsurance 再保险协议
$+V mwd; Agricultural Bank of China 中国农业银行
'!!e+\h# air passenger departure tax 飞机乘客离境税
Sv7 i! j Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Mx8Gu^FW.d airport tax 机场税
@ ]f3| >I alcohol duty 酒精税
u7HvdLql alienation 让与；让渡；转让
%y iD~& alimony 生活费；赡养费
h$70H ^r All Ordinaries Index [AOI] 所有普通股指数
9b1?W?" all risks 全险；综合险
Bi e?M All Sales Record for Stock Market 《股票市场成交报告》
##H;Yb Allied Capital Resources Limited 新联财务有限公司
Y}ng_c all-items index [Consumer Price Index] 总指数〔消费物价指数〕
e
RA7 i allocation letter 拨款信件
- yoAxPDW allocation of fund 分配款项；预留款项
[ |4}~U V
allocation of profit 利润分配；溢利分配
N3 1?9GE allocation warrant 拨款令
b Fg*l$`5 allotment 分配；配股
q xfLfgu^ allotment notice 股份配售通知；配股通知
8O6_iGTBh allotment of shares 股份分配
4otl_l(`yv allowable 可获宽免；免税的
A t{U~^ allowable business loss 可扣除的营业亏损
:q^R
`8;(t allowable expenses 可扣税的支出
wa!zv^;N* allowance 免税额；津贴；备抵；准备金
P+h6!=nD7 allowance for debts 债项的免税额
T|ZF /&XP allowance for depreciation by wear and tear 耗损折旧免税额
:c y >c2 allowance for funeral expenses 殡殓费的免税额
Q!yb16J allowance for inflation 为通货膨胀而预留的款项；通胀准备金
+'|{1gB allowance for repairs and outgoings 修葺及支出方面的免税额
,yI CNt P allowance to debtor 给债务人的津贴
/}Yqf`CZy alteration of capital 资本更改
id^|\hDR alternate trustee 候补受托人
6
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pTWg
m\h ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
a9=> r ambit of charges 征税范围；收费范围
8lwFAiC8 amended valuation 经修订的估值
h3kaD American Commodities Exchange 美国商品交易所
q +R*Hi American Express Bank Limited 美国运通银行
9RQU? American Stock Exchange 美国证券交易所
Gzw@w{JBL amortization 摊销
# :#M{1I amount due from banks 存放银行同业的款项
}f#_4ACaD amount due from banks abroad 存放海外银行同业的款项
FEF"\O|Q amount due from holding companies 控股公司欠款
i^*M^P3m amount due from local banks 存放本港银行同业的款项
/s:w^ g~ amount due to banks 银行同业的存款
&|b4\uj9 amount due to banks abroad 海外银行同业的存款
)CLf;@1 amount due to holding companies 控股公司存款
%zzYleJ!] amount due to local banks 本港银行同业的存款
o@9+mM"B) amount due to outport banks 外埠银行同业的存款
GW3>&j_!d amount for note issue 发行纸币的款额
~^&R #4J amount of bond 担保契据的款额
II;Te7~ amount of consideration 代价款额
~.Cv
DJy amount of contribution 供款数额
@RG DhwS47 amount of indebtedness 负债款额
o)&" Rf amount of principal of the loan 贷款本金额
GRT] aw amount of rates chargeable 应征差饷数额
3pSj kS|?> amount of share capital 股本额
8Atq, GcG amount of sums assured 承保款额
jH>8bXQqZ amount of variation 变动幅度
;3;2h+U* amount of vote 拨款数额
;L~p|sF amount payable 应付款额
}3Y
<$YL"R amount receivable 应收款额
_A{+H^, Amsterdam Stock Exchange 阿姆斯特丹证券交易所
ZQAO"huk] analysis 分析
: "<e0wDu[ ancillary risk 附属风险
@'i+ff\ annual account 周年帐目；周年帐目报表；年度决算；年结
; F5"}x annual accounting date 年结日期
<~{du ?4n annual allowance 每年免税额；年积金；年度津贴；年津
*%\mZ,s" annual balance 年度余额
S/4r\6 annual disposable income 每年可动用收入
@vRwzc\ annual estimates 周年预算
uvnI>gv annual fee 年费
r|GY]9 annual general meeting 周年大会
W;zpt|kAH annual growth rate 年增率；每年增长率
zrRFn ` B annual long-term supplement 长期个案每年补助金
*}cSE|S% annual pensionable emolument 可供计算退休金的年薪
7+nm31,<O annual report 年报
>{5
p0 Annual Report on the Consumer Price Index 《消费物价指数年报》
E T:T7 annual return 周年报表；周年申报表；每年报税表格
1u~ MXGF Annual Return Rules 《周年报表规则》
"3fBY\>a annual review of consumer prices 每年消费物价回顾
5Fbs
WW2 annual roll-forward basis 逐年延展方式
mnjs(x<m annual salary 年薪
u5Up&QE!>q annual statement 年度报表；年度决算表
2-dh;[4 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
3K>gz:dt annuitant 年金受益人
4w4 ^yQE annuity 年金
khx.yRx annuity contract 年金合约
c.%.\al8oW annuity on human life 人寿年金
XF*.Jg] antecedent debt 先前的债项
M;jcUX_ { ante-dated cheque 倒填日期支票
KjYAdia:H anticipated expenditure 预期开支
;3"@g]e anticipated net profit 预期纯利
1J{fXh anticipated revenue 预期收入
<T+!V-Pj* anti-inflation measure 反通货膨胀措施
&!L:"] =+ anti-inflationary stance 反通货膨胀立场
=']3(6* apparent deficit 表面赤字
#.._c?%4/ apparent financial solvency 表面偿债能力
Y$<D9f s3 apparent partner 表面合伙人
pKT2 ^Q}-h application for personal assessment 个人入息课税申请书
y('k`>C application of fund 资金应用
RWKH%C[Yd application to release as liquidator and to destruct the books of accounts and documents
FhkkW W L 申请免除清盘人职务及毁灭帐簿与文件
3mO; JXd appointed actuary 委任精算师
m$wlflt appointed auditor 委任核数师；委任审计师
9QwKakci appointed trustee 委任的受托人
mwC=o5O appointer 委任人
bsS:"/?> apportioned pro rata 按比例分摊
SeEw.;Xw apportionment 分配；分摊
n~ .*1. P Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
v2)g 1sXd apportionment formula 分摊方程式
< z Oi4v0 apportionment of estate duty 遗产税的分摊
&nj&:?w appraisal 估价；评估
"m$3)7 $ appreciable growth 可观增长
" 6CMA 0R appreciable impact 显着影响
KxzYfH appreciable increase 可观增长
i47 j lyH appreciation 增值；升值
=0 qpVFvU appreciation against other currencies 相对其他货币升值
{"S6\%= appreciation of the exchange value of Hong Kong dollar 港元汇值上升
D `yEwpV^ appreciation tax 增值税
J2VTo: In appropriation 拨款；拨用；拨付
[ "3\eFg appropriation account 拨款帐目
y_p.Gzy(^} Appropriation Bill 拨款法案
IiJZ 5'{ appropriation-in-aid system 补助拨款办法
lg$zGa? approved assets 核准资产
d0'H DVd approved basket stock 认可一篮子证券
<S?#@F\"S approved budget 核准预算
[?k8}B)mHB approved charitable donation 认可慈善捐款
i-"
p)2d=# approved charitable institution 认可慈善机构
*\G)z|^yx approved currency 核准货币；认可货币
0bS|fMgc approved estimates 核准预算
:A 1: approved estimates of expenditure 核准开支预算
-0C@hM,wm approved overseas insurer 核准海外保险人
@-&MA)SN approved overseas trust company 核准海外信托公司
T-_"|-k}P% approved pooled investment fund 核准汇集投资基金
=(HeF.! approved provident fund scheme 认可公积金计划
3Ot~!AlR approved provision 核准拨款
RY 9V~8|M approved redeemable share 核准可赎回股份
c{3wk7 approved regional stock 认可地区性证券
E"~2./+rd approved retirement scheme 认可退休金计划
ntVS:F approved subordinated loan 核准附属贷款
YW/QC'_iC arbitrage 套戥；套汇；套利
eE
GfM0 arbitrageur 套戥者；套汇者
vy9 w$ls arbitrary amount 临时款项
) 2I H
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[ic 870_ arrears 欠款
O @V%Cu arrears of pay 欠付薪酬
f+_h !j arrears of revenue 逾期未收税款；逾期未收的帐项
Z?5V4F:f articles of association 组织章程；组织细则；组织章程细则
=O).Lx2J Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
"A$!,
PX6 ascertainment of profit 确定利润
t. ='/` !N "Asia Clear" “亚洲结算系统”
#S]ER907 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
qOih`dla Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
ar9]"s+' Asian Development Fund [ADF] 亚洲发展基金
;r[@v347 Asian dollar bond 亚洲美元债券
HlvuW(,x= Asian dollar market 亚洲美元市场
RTh`ENCKR Asian dollar rate 亚洲美元利率
<r#eL39I Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
V w|| !d Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
m,UGWR asked price 沽盘；喊价；索价；卖方报价
:a
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pi<TFe@eG assessable loss 应评税亏损
anMF-x4/*q assessable profit 应评税利润
R_XR4)(< assessable value 应评税值
?W^c4NtP assessed profit 估定利润
UcOk3{(z$q assessed value 经评估价值
R\@/U=iqR assessment 评税；评定；估价；评税单
y){
k3lm0 assessment number 评税编号；估价编号
1 i[ \T assessment of additional tax 补加税评税
{8)zg<rL+M assessment of performance 业绩评估；实绩评价
npJt3
Y_I Assessor 评税主任
D=m 'pL/pl asset price bubbles 资产价格泡沫
#P
l ~R asset-backed securities 具资产保证的证券
d)4
m6 assets accretion 资产增值
8_<4-<}P: assets and liabilities 资产与负债
nD5 gP assets betterment statement 资产递增表；资产改进表
?=m?jNa;nC assets lending 实物放款；有抵押贷款
tg] x0#@s assets of the company passing on the death 死者去世时转移的公司资产
26&'X+n& assets pledged as security for liabilities 用作负债抵押的资产
&0 >Loja`^ assets portfolio 资产投资组合
R }^~^# assets price 资产价格
6f')6X'x assets quality 资产质素
"#[!/\=?: assets realization 资产变现
MjlP+; ! assets refinancing arrangement 资产再集资安排
$YN6<5R) assets securitization 资产证券化
),G= s Oo assets situated outside Hong Kong 在香港以外地方的资产
#wL assets stripping 削减资产；拆卖资产
'EDda assets value 资产值
T}V!`0vKw assignee 承让人
x=ul&|^7D assignment 转让；转让书；转让契
qlL`jWJ assignment of interest 权益转让
s l]_M assignment of letters patent and trade mark 专利证书及商标转让
R"
;x vo* assignment of property 物业转让；物业转让书
n a9sm assignment right 转让权
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4OT assignor 转让人
}:X*7 n(& associate 有联系的人；有关连人士；相联者；合伙人；联系人
S S2FTb-m Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
L#E]
BY associate member 附属会员
y W$0\E6<r associated body corporate 相联法人团体
N"nd*? associated company 相联公司；联属公司
oD<kMK associated corporation 相联法团
JSW^dw& Association of Chartered Certified Accountants [ACCA] [United Kingdom]
|B ?27PD 公认会计师公会〔英国〕
~//fN}~R Association of Futures Exchange Brokers 香港期货经纪协会
)+ :EJ H~ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
N[<\>Ps|u association of underwriters 承保人组织
6d_'4B assumption of control 接管
yzqVz_Fi*W assurance 担保；保险；转易；转易书
H&:jcgV*P assurance of interest 权益的转易
U2bjFLd" at 19XX price 按一九ＸＸ年价格计算
cWoPB
_ at a discount 按赔价计算；按贴水价格计算；打折扣
\v'p/G)g at a premium 按溢价计算；按升水价格计算
!%"8|)CAr at call 通知付款；按通知
"jG}B.l=, at constant market price 按固定市价计算
G 6T_O at constant price 按固定价格计算
xuq v 6b. at cost 按成本计算
a)wJT`xu at current market price 按当时市价计算；按现时市价计算
.zi_[ at current price 按当时价格计算；按现时价格计算
ee yHy"@ at factor cost 按要素成本计算；按生产要素成本计算
1oc3$A at money-of-the-day price 按付款当日价格计算
|&RU/ a at or better 按指定或较佳价位〔买卖指令〕
N<~t3/Nm at par 按面值计算；平价
Ney/[3 A at sight 见票即付
8C*c{(4 at the close 按收市盘
SHe49!RA'{ at the opening 按开市盘
z^'gx@YD*v attestation 见证；见证条款
~`aa5;Ab_ at-the-money option 平价期权
eEuvl`& attorney 受权人；受托代表人
Vh_P/C+ attornment 新拥有人承认书
+j< p
\Kn> attributable profit 可归属利润
,6-:VIHQ attributable share value 可归属股份价值
Tj:B!>> Auckland Stock Exchange 奥克兰证券交易所
|S_eDjF auction 拍卖
-[cTx[Z, auctioneer 拍卖商
HMSO=)@+ audit 审计；核数
Qk:Y2mL Audit Commission 审计署
8fl`r~bqZ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
wne,e's} 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〕
/;oX)]W audit review 帐目审查
"N`[r iq{ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
kqFP)!37 audited account 审计帐目；经审计的帐目
'<"s \, audited annual account 经审计的周年帐目
G3Z)Z) N audited balance sheet 经审计的资产负债表
%J+ E/ auditor 核数师；核数主任；审计师
KrQ1GepJ auditor's certificate 核数师证明书；审计师证明书
# 1OOU auditor's report 核数师报告；审计师报告
SLa >7`<Q Aussie bond 澳元债券
<g$~1fa austerity budget 紧缩预算
U|jSa,} Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
4 o Fel.o Australia All Ordinaries Index 澳洲所有普通股票指数
h&KO< > Australian Dollar [AUD] 澳元
j0oR ) du Australian Options Market 澳大利亚期权市场
_h{C_;a[_ Australian Securities Commission 澳洲证券事务监察委员会
sB7#
~p A Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Zy`m!]G]80 Australian Stock Exchange 澳大利亚证券交易所
h2G$@8t}I Austrian Schilling [ATS] 奥地利先令
16 =sij%A authentication 认证；鉴证
Sc;BCl {=| authority to purchase 委托购买证；委购书
4K\G16'$v authorization 认可；核准；授权；授权书
8Vr%n2M authorization by direction 指示授权
AE[b},-[ authorization by instruction 指令授权
nLXlU*ES authorization by warrant 令状授权
fdFo# P authorization of unit trust 单位信托的认可
`sn^ysp authorized agent 指定代理人
4h|c<-`>t authorized capital 法定资本
k>;`FFQU> authorized clerk 出市员
F1*>y authorized dealer 认可交易商
IxY|>5z authorized financial institution 认可财务机构
b,7k)ND1F authorized fund 认可基金
!2%HhiB' authorized fund house 获授权的基金公司；认可基金公司
Mk"^?%PxT authorized institution 认可机构
H?yK~bGQ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
l9{hq/V authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
GeH#I5y authorized insurer 获授权保险人；获认可承保人
z&zP)>Pv authorized investment 特准投资项目
9jM}~ XvV authorized person 获授权人
H\ F :95 authorized representative 获授权代表
KcWN,!G authorized share capital 法定股本
m| n automated quotation system 自动报价系统
| )K8N<n Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
V% rzk*LA 自动交易系统〔香港期货交易所有限公司〕
@>,^":`# automatic adjustment mechanism 自动调整机制
]cHgleHQ automatic adjustment system 自动调整系统
>g1~ CEMN# Automatic Clearing House 自动票据交换所
q'T4w!V(V automatic exchange rates accumulation system 自动化汇率累集系统
>mwlsL~X Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
e"{{ TcNk automatic teller machine [ATM] 自动柜员机
hOjk3
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j#!IuH\] available assets 可用资产
cr7 }^ s available fiscal reserve 现存财政储备
_k ef 0K6 available profit 可用利润
]L5@,E4. Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
=^M/{51j average 平均；平均数；海损
L/$H"YO v average basic salary 平均基本薪金
glO^yZ s average consumer expenditure 平均消费开支；一般消费开支
SW@$ci average cost 平均成本
, qMzW a average cost of land production 增辟土地平均成本
fK>L!= Q average daily turnover 平均每日成交额
9+Np4i@ average daily wage rate 平均每日工资率
~!B\(@GU average expenditure pattern 平均开支模式
'OITI TM average growth rate 平均增长率
-*1d! average net fixed assets 固定资产平均净值
f,U.7E
average of relatives 相对价格平均数
UXJ eAE- average price 平均价格
&* M!lxDN average propensity to consume 平均消费倾向；一般消费倾向
"q3ZWNS'w average propensity to save 平均储蓄倾向；一般储蓄倾向
K @
I 9^b average rate 平均率
kMIcK4.MH average revenue 平均收入；平均收益
,0 M_ Bk" average stock 平均库存；平均存货
V(H1q`ao9 average yearly rent 平均年租
)}Hpi<5N avoidance of double taxation 避免双重课税
B-*+r`@Bd avoidance of tax 避税
