A:
" bHeNWZ A share Ａ股；甲类股份
QW ~-+BD abatement of tax 减税；减扣免税额
SZ+<0Y | ABN AMRO Bank N.V. 荷兰银行
W?W vT`
T{ above-the-line expenditure 线上项目支出；经常预算支出
BaSNr6
YW above-the-line receipt 线上项目收入；经常预算收入
I W_:nm6 ABSA Asia Limited 南非联合亚洲有限公司
b"Ep? =*5 absolute change 绝对数值变更
~r~~0|= absolute expenditure 实际开支
)IIQ{SwQq absolute guideline figure 绝对准则数字
>pa tv absolute interest 绝对权益
k:(i sKIA absolute order of discharge 绝对破产解除令
&& C]i~ absolute profit margin 绝对利润幅度
}NQx2k0 absolute value 实值；绝对值
"z+Z8l1. absolutely vested interest 绝对既得权益
Ve<3XRq |8 absorbed cost 已吸收成本；已分摊成本
-B WkPq! absorption 吸收；分摊；合并
!X 3/2KRP7 absorption rate 吸收率；摊配率；分摊率
p^_E7k<a g ACB Finance Limited 亚洲商业财务有限公司
[oOA@ acceptable form of reciprocity 合理的互惠条件
?Z}n 0E ` acceptable rate 适当利率；适当汇率
j\w>}Pc acceptance agreement 承兑协议
yK"OZ2Mv acceptance for honour 参加承兑
>-0b@ +j acceptor 承兑人；接受人；受票人
ypxqW8Xe acceptor for honour 参加承兑人
,z}wR::% accident insurance 意外保险
o6e6Jw Accident Insurance Association of Hong Kong 香港意外保险公会
$"Oy } accident insurance scheme 意外保险计划
;]<{ <czc accident year basis 意外年度基准
B!jINOg accommodation 通融；贷款
)]2yTG[ accommodation bill 通融票据；空头票据
%] 9
<a accommodation party 汇票代发人
%9|= \#
G account balance 帐户余额；帐户结余
A@/DGrZX account book 帐簿
c"+N{$ vp account collected in advance 预收款项
jjgY4<n account current book 往来帐簿
$q}}w||e~0 account of after-acquired property 事后取得的财产报告
?
C2 bA5 M account of defaulter 拖欠帐目
x/$s:[0B# account payable 应付帐款
WWF#&)ti account payee only [A/C payee only] 只可转帐；存入收款人帐户
Y =3:Q%X account receivable 应收帐款
"4FL <6 account receivable report 应收帐款报表
&k3'UN!&Ix account statement 结单；帐单；会计财务报表
k
fx<T account title 帐户名称；会计科目
AR\?bB~`c accountant's report 会计师报告
LX<c(i Accountant's Report Rules 会计师报告规则
g{8 R+ accounting and auditing procedure 会计与审计程序；会计与核数程序
ZIAi Vq2) Accounting Arrangements 《会计安排》
g0.D3 6 accounting basis 会计基础
t;+6>sTu accounting by Official Receiver 破产管理署署长呈交的帐目
QjfQoT F Accounting Circular 《会计通告》
F<q3{}1zR accounting class 会计类别
OwGl& accounting date 记帐日期；会计结算日期
t/c j z/] accounting for money 款项核算
(sw1 HR Accounting Officer 会计主任
=+gp~RR, accounting period 会计报告期；会计期
NF= FbvNe accounting policy 会计政策；会计方针
6Rn_@_Nn)f accounting practice 会计惯例
$;*YdZ`q accounting principle 会计准则
vx=I3o accounting record 会计记录
n5_ r
3{ accounting report 会计报告
pt8X.f,iA Accounting Services Branch [Treasury] 会计事务部〔库务署〕
zx\N^R;Jq Accounting Society of China 中国会计学会
+P6#7.p` Z accounting statement 会计报表
R<mLG $ accounting system 会计制度；会计系统
WfVkewuPo accounting transaction 会计事项；帐务交易
amf=uysr accounting treatment 会计处理
MBCA%3z08 accounting year 会计年度
h
Ia{s) accretion 增值；添加
5=Bj?xb$' accrual 应计项目；应累算数目
w
<]7:/ accrual basis 应计制；权责发生制
uK]@! gz accrual basis accounting 应计制会计；权责发生制会计
6wzF6] @O accrue 应累算；应计
zTY|Z@: accrued benefit 应累算利益
ok X\z [X accrued charges 应计费用
x&R&\}@G m accrued cumulative preference share dividend 应累算的累积优先股股息
!D%*s ,t\' accrued expenses 应累算费用
3m4?l
~ accrued interest payable 应付利息；应计未付利息
=S@$"_& accrued interest receivable 应收利息；应计未收利息
e4NT accrued right 累算权益
@6GM)N\{[ accruing profit 应累算的利润
7|6tH@4Ub accumulated fiscal reserve 累积财政储备
w_^&X;0 ^ accumulated profit 累积利润；滚存溢利
h~elF1dG accumulated reserve 累积储备
bWv6gOPR3 accumulation of surplus income 累积收益盈余
PK C``+K i acquired assets 既得资产
/#$b b4 acquisition 收购；购置；取得
!U]V?Jpi" acquisition cost 购置成本
CTtF=\ acquisition expenses 购置费用
G;Y,C<)0k acquisition of 100% interest 收购全部股权
SP sq][5eR acquisition of control 取得控制权
l3}n.ODA acquisition of fixed assets 购置固定资产
\{da|n - acquisition of shell “买壳”
P<kTjG acquisition price 收购价
ZP?k |sEH act of God 天灾
c} mJ6 Pt acting partner 执事合伙人
:LVM'c62c> active market 买卖活跃的市场；交投畅旺的市场；旺市
&+`l
$h active partner 积极参与的合伙人
oO @6c % active trading 交投活跃
GT%V,OJ
actual circulation 实际流通
l{#m"S7J^ actual cost 实际成本
iCN@G&rVw actual expenditure 实际开支；实际支出
6u7 (}K actual income 实际入息；实际收入；实际收益
/+RNPQO O actual market 现货市场
#2DH_P actual price 现货价；实际价格
z/fRd6| [ actual profit 实际利润
N(&FATZUW actual quotation 实盘；实际价位；实际报价
N l_!%k: actual year basis 按实际年度计算
J+\F)k>r actuals 实货
,@='.Qs4g actuarial investigation 精算调查
ao{>.b actuarial principle 精算原则
P;
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3! actuarial report 精算师报告
RYE::[O7 Actuarial Society of Hong Kong 香港精算学会
$},:z]%D actuarial valuation 精算师估值
E yNI]XEj actuary 精算师
EhB9M!Y`@ ad referendum agreement 暂定协议；有待覆核的协定
Z/wh?K3y ad valorem duty 从价税；按值征税
Dr `\ ad valorem duty system 从价税制
*U54x
/w| ad valorem fee 从价费
QVn0!R{ ad valorem tariff 从价关税
[&nwB!kt additional allowance 额外免税额
U ]R ? O5K additional amount for unexpired risk 未过期风险的额外款额
K?[pCF2C additional assessable profit 补加应评税利润
[tMf KO additional assessment 补加评税
Tc:W=\ < additional commitment 额外承担
- |[_j$g additional commitment vote 额外承担拨款
=AL95"cH~ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
* {4cc additional dependent parent allowance 供养父母额外免税额
JIb<>X, additional provision 额外拨款
Pms3X additional stamp duty 附加印花税
}C*o;'o5G additional tax 补加税罚款；补加税款
H.idL6*G Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
P+}qaup adjudged bankrupt 被裁定破产
q'(WIv@ adjudicated bankrupt 裁定破产人
(dMFYL>YP adjudication fee 裁定费；评定印花税额手续费；评估契据费
-( cm adjudication of bankruptcy 裁定破产；宣告破产
GJO/'] k adjudication of insolvency 裁定无力偿还债务
8.pz?{**T adjusted actual 经调整的实数；调整后的实数
3jS= adjusted current assets 经调整的流动资产；调整后的流动资产
<Dm6CH adjusted figure 经调整的数字；调整后的数额
+ {hxEDz adjusted liabilities 经调整的负债；调整后的负债
pDkT_6Q adjusted loss 经调整的亏损；调整后的亏损
%\~;I73 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
X8S k adjusted profit 经调整的利润；调整后的利润
LOnhFX
adjusted surplus 经调整的盈余额；调整后的盈余额
MCh8Q|Yx4 adjusted value 经调整的价值；调整后的价值
8~HC0o\2 adjustment 调整；修订；理算〔保险〕
b V9Z[[\ adjustment centre 调剂中心
Y sr{1! K adjustment lag 调整过程的时间差距；调整时差
f{ AgKW9" adjustment mechanism 调整机制
,dVCbAS@ adjustment of loss 亏损调整
(la<X <w adjustment process 调整过程；调整程序
sx]?^KR: adjustment range 调整幅度
u Tl:u administered exchange rate 受管制汇率
/kw4":{] Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
yN>"r2 administration expenses 行政费用
MT6kJDyLu administration fee 手续费；行政费
W77JXD93 administration in bankruptcy 破产管理
#eUfwd6.Y administration order 遗产管理令
~5!ukGK_ administrator 管理人；遗产管理人
pK'WJ
72U administrator of the estate 遗产管理人
3~cOQ%#]4 admission of debt 债项承认书
A^ K,[8VX admission of proof 接纳债权证明
M%B[>pONb7 advance 放贷款项；垫付款项；预支款项；预付款项
l m advance account 暂支帐目；预付款帐户
e-e{-pB6 advance compensation 预付补偿金
5)n v advance from shareholder 股东垫款
}qKeX4\- advance pending reimbursement 预支以待日后付还
\B}W(^\wg; advanced economy 先进经济体系
Y43#]; advancement 预付；预付财产
k oHY
AF advances warrant 垫款令
@\"*Z&]8z0 advancing 贷出
g u|;C adverse balance 逆差
_O!D*=I adverse exchange 逆汇
>}4]51s advertisement addressed to shareholders 在报章刊登的致股东通告
Q}=RG//0* advice for collection 托收通知书
3Aj_,&X.@( advice of drawing 提款通知书；汇票通知书
Ro<!n>H advice of payment 付款通知
eGTK^p Advisory Committee [Securities and Futures Commission]
8PE Oi 谘询委员会〔证券及期货事务监察委员会〕
g$ 2M|Q Advisory Committee on Diversification 经济多元化谘询委员会
.R
gfP'M affidavit 誓章；遗产申报誓章
gZ+I(o{ affidavit of no receipt 述明无收款的誓章
mefmoZ affiliate 联号；联营公司；附属公司
i;xg[e8. affiliated company 附属公司；联号；联营公司
h e+[ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
9Np0<e3p affordability 负担能力
|wLQ)y* African Development Bank [AfDB] 非洲开发银行
##s !-.T after-acquired property 事后取得的财产
6sZRR{ ' after-hours dealing 市后交易
~qqtFjlG^ after-tax profit 税后盈利；税后利润；税后溢利
q~w;C( [k_ agency agreement 代理协议
xlwsZm{V agency expenses 代理机构的开支
'I<j`)4`d agency fee 代理费
iit`'}+U Agency Law 《代理法》
N )!v-z ,k agent 代理人；承销人
[e}]K: agent of company 公司代理人
ky~ x4 _y5 agent's fee 代理人费；经纪费
mCE})S aggregate 总计；总数；总体数字
Dq?2mXOqD aggregate amount 总款额；总额
7q^/.:wlf aggregate assets and liabilities 总体资产与负债
Z~c7r n aggregate at constant price 按固定价格计算的总体数字
Bjo& aggregate demand 总需求
0ay!tS
dN aggregate gross position 总持仓量
b? Jm) aggregate limit 总限额
-$0S#/)Z aggregate of salaries tax 合计薪俸税
}2 r08,m aggregate performance 总体表现；总体业绩
?Tl@e aggregate supply 总体供应
6=g7|} aggregate surplus 总盈余
vJCL
m/}* aggregate total 整体总额
[.Y=~)7FB aggregate value 总值；合计价值
ho2 0> vw# aggregated basis 合计基准
l3afuD : aggregated net chargeable income 合计应课税入息实额
xsTxc&0^ aggregation 合并计算；合计；总和
As\5Ze 9| aggregation of incomes of husband and wife 夫妇入息合并计算
c:6w >: aggregation of property 财产的总和
J6%op{7/ agio 差价；贴水
^KaMi_-- 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》
Orb(xLChJ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
:RQ[(zD] 《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》
MMAC,4 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
IW1\vfe 《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
M Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
C k:J 《香港政府和大韩民国政府关于相互促进和保护投资协定》
FO5SXwx agreement for a settlement 授产协议
5`uS<[vA agreement for assignment 转让协议
9F+bWo_m agreement for sale 售卖协议；买卖协议
>ahj|pm agreement for sale and purchase 买卖协议
j41:]6 agreement for the payment of interest 支付利息协议
z
K (5&u agreement for the repayment of money 还款协议
NN:TT\!v agreement of reinsurance 再保险协议
;MM FF { Agricultural Bank of China 中国农业银行
>YfOR%mS4 air passenger departure tax 飞机乘客离境税
L)+ eM& W Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
bT8UmR98 airport tax 机场税
=_H39)|T alcohol duty 酒精税
u l%bo%&~
alienation 让与；让渡；转让
l
xf dJNb alimony 生活费；赡养费
#TWc` 8 All Ordinaries Index [AOI] 所有普通股指数
<S}qcjG all risks 全险；综合险
kW~F* All Sales Record for Stock Market 《股票市场成交报告》
?c2TT
Q Allied Capital Resources Limited 新联财务有限公司
o{he) r6)_ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
VM,ZEt3Vy allocation letter 拨款信件
#K l2K4 allocation of fund 分配款项；预留款项
+o3g]0 allocation of profit 利润分配；溢利分配
8bGq"!w- allocation warrant 拨款令
8<kme"% s allotment 分配；配股
#~+#72+x7 allotment notice 股份配售通知；配股通知
>gZz`CH allotment of shares 股份分配
J:u|8>; allowable 可获宽免；免税的
U %ESuq# allowable business loss 可扣除的营业亏损
2T5xSpC allowable expenses 可扣税的支出
+i^s\c!3; allowance 免税额；津贴；备抵；准备金
f3N:MH-c allowance for debts 债项的免税额
wu k7mIJ allowance for depreciation by wear and tear 耗损折旧免税额
"(N HA+s/ allowance for funeral expenses 殡殓费的免税额
@5y(>>C}8% allowance for inflation 为通货膨胀而预留的款项；通胀准备金
E5(Y *m! allowance for repairs and outgoings 修葺及支出方面的免税额
\z i3.;9|; allowance to debtor 给债务人的津贴
, _$"6 alteration of capital 资本更改
tTt3D]h(
alternate trustee 候补受托人
vdm?d/0(^ amalgamation 合并
wB)+og-^1f ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
is(!_Iv ambit of charges 征税范围；收费范围
kpH; D=; amended valuation 经修订的估值
Q
8r tZ American Commodities Exchange 美国商品交易所
%wf|nnieZ American Express Bank Limited 美国运通银行
p*0Ve21i, American Stock Exchange 美国证券交易所
#CPP dU$ amortization 摊销
E(tBN]W. amount due from banks 存放银行同业的款项
)sf~l6 amount due from banks abroad 存放海外银行同业的款项
{h"\JI! amount due from holding companies 控股公司欠款
@__;RVQ amount due from local banks 存放本港银行同业的款项
B@]7 eVo amount due to banks 银行同业的存款
`I8^QcP amount due to banks abroad 海外银行同业的存款
swlWe}1 amount due to holding companies 控股公司存款
,}tdfkZFYl amount due to local banks 本港银行同业的存款
Jg:-TK/ amount due to outport banks 外埠银行同业的存款
mx9/K+: amount for note issue 发行纸币的款额
:\U3bk v+ amount of bond 担保契据的款额
a<wZv-\Vau amount of consideration 代价款额
zy[=OX+ amount of contribution 供款数额
9i}D6te amount of indebtedness 负债款额
(U_Q7hj a? amount of principal of the loan 贷款本金额
m0Syxb amount of rates chargeable 应征差饷数额
u- {l,p_H amount of share capital 股本额
rk/
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EY x Rw amount of variation 变动幅度
5}xni amount of vote 拨款数额
xacLlX+ amount payable 应付款额
pRvs;klf amount receivable 应收款额
;8i L,^.A Amsterdam Stock Exchange 阿姆斯特丹证券交易所
~ n^G<iXLp analysis 分析
io{H$ x( ancillary risk 附属风险
R2a K5~ annual account 周年帐目；周年帐目报表；年度决算；年结
Sx)Il~ x annual accounting date 年结日期
m@.{zW7bO annual allowance 每年免税额；年积金；年度津贴；年津
@$P !#z annual balance 年度余额
Jyci}CU3\Q annual disposable income 每年可动用收入
7V {"!V5 annual estimates 周年预算
66<\i ltUQ annual fee 年费
n[Iu!v\/* annual general meeting 周年大会
3Jm'q,T C annual growth rate 年增率；每年增长率
n2 mw@Ay! annual long-term supplement 长期个案每年补助金
ox_h9 =$- annual pensionable emolument 可供计算退休金的年薪
r. b6E% D annual report 年报
ocqB-C] Annual Report on the Consumer Price Index 《消费物价指数年报》
Tud1xq annual return 周年报表；周年申报表；每年报税表格
y ,?G75wij Annual Return Rules 《周年报表规则》
'$XHRS/q] annual review of consumer prices 每年消费物价回顾
R.H\b! annual roll-forward basis 逐年延展方式
*+j {9LK annual salary 年薪
P! Ed annual statement 年度报表；年度决算表
/i y*3P,` Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
h+3Z.WKhwP annuitant 年金受益人
0@K:Tq-mF annuity 年金
B21AcE annuity contract 年金合约
;3|Lw<D5; annuity on human life 人寿年金
OgN1{vRFx antecedent debt 先前的债项
L4pjh&+8 ante-dated cheque 倒填日期支票
=O#AOw` anticipated expenditure 预期开支
G>,nZ/,A{ anticipated net profit 预期纯利
%lJiM`a anticipated revenue 预期收入
5@D7/$bLp
anti-inflation measure 反通货膨胀措施
$xtE+EV.p anti-inflationary stance 反通货膨胀立场
1m`tqlFU9 apparent deficit 表面赤字
7~ese+\smG apparent financial solvency 表面偿债能力
o,Zng4NY apparent partner 表面合伙人
i!W8Q$V application for personal assessment 个人入息课税申请书
]cqZ!4? _ application of fund 资金应用
z|]o M#Gt application to release as liquidator and to destruct the books of accounts and documents
!mxh ]x<e 申请免除清盘人职务及毁灭帐簿与文件
SxZ^ "\H appointed actuary 委任精算师
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G|]W appointed auditor 委任核数师；委任审计师
G 0 QXf appointed trustee 委任的受托人
DIqT>H HZ appointer 委任人
pOVg hllO apportioned pro rata 按比例分摊
fuD1U}c apportionment 分配；分摊
.Spi$>v Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
y8hg8J| apportionment formula 分摊方程式
. x!7 apportionment of estate duty 遗产税的分摊
StZRc\k appraisal 估价；评估
>3`ctbe appreciable growth 可观增长
VuMDV6^Z appreciable impact 显着影响
W,/C?qFp appreciable increase 可观增长
8gtCY~m appreciation 增值；升值
3.<6;? appreciation against other currencies 相对其他货币升值
G#n^@k c*, appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Sd\IGy{a appreciation tax 增值税
K-EI?6`xM appropriation 拨款；拨用；拨付
12d}#G<q- appropriation account 拨款帐目
%wjB)Mae Appropriation Bill 拨款法案
(L 0 hS' appropriation-in-aid system 补助拨款办法
_%Jl&0%q approved assets 核准资产
UI<PNQvo9 approved basket stock 认可一篮子证券
n E,gQHw approved budget 核准预算
6Sb 'Otw. approved charitable donation 认可慈善捐款
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S approved charitable institution 认可慈善机构
]EM)_ :tRf approved currency 核准货币；认可货币
+:"6`um| approved estimates 核准预算
{ 1@4}R4 approved estimates of expenditure 核准开支预算
3 2 1={\X approved overseas insurer 核准海外保险人
2Ph7qEBQ22 approved overseas trust company 核准海外信托公司
a4jn u:e approved pooled investment fund 核准汇集投资基金
KBr5bcm4u approved provident fund scheme 认可公积金计划
Wt+y-ES approved provision 核准拨款
cUZ! ;* approved redeemable share 核准可赎回股份
loC5o|Wh approved regional stock 认可地区性证券
R )d99j^" approved retirement scheme 认可退休金计划
_.OMjUBZT approved subordinated loan 核准附属贷款
moVa'1ul arbitrage 套戥；套汇；套利
g;-+7ViIr arbitrageur 套戥者；套汇者
G{f`K^ arbitrary amount 临时款项
StyB"1 y arrangement 措施；安排；协定
w{ r(F` arrears 欠款
gl9pgY1ni arrears of pay 欠付薪酬
@r/Id{pCI arrears of revenue 逾期未收税款；逾期未收的帐项
M8?#%x6;N articles of association 组织章程；组织细则；组织章程细则
urrO1 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
u_4:#~b ascertainment of profit 确定利润
g8+4$2`ny "Asia Clear" “亚洲结算系统”
_PyW=Tj Asia Commercial Bank Ltd. 亚洲商业银行有限公司
5"}y\ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
%%as>}. Asian Development Fund [ADF] 亚洲发展基金
?K4.L?D#J Asian dollar bond 亚洲美元债券
V| 3yZ8lE Asian dollar market 亚洲美元市场
:^H9W^2 Asian dollar rate 亚洲美元利率
Zc4(tf9 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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A)u Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
V/(`Ek- asked price 沽盘；喊价；索价；卖方报价
A J>BF.> assessable income 应评税入息
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# assessable loss 应评税亏损
4aalhy<j assessable profit 应评税利润
1=/doo{^ assessable value 应评税值
# Z|%0 r_~ assessed profit 估定利润
!B k [p/\ assessed value 经评估价值
E?Qz/*'zv assessment 评税；评定；估价；评税单
) ]/i assessment number 评税编号；估价编号
zj9bSDVL( assessment of additional tax 补加税评税
I3 G*+6V assessment of performance 业绩评估；实绩评价
~jp!" f Assessor 评税主任
+H[}T ] asset price bubbles 资产价格泡沫
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8}4 asset-backed securities 具资产保证的证券
iJ`%yg, assets accretion 资产增值
v 7o?GQ75 assets and liabilities 资产与负债
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9{40_ assets betterment statement 资产递增表；资产改进表
A;fB6 assets lending 实物放款；有抵押贷款
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A~eJ assets of the company passing on the death 死者去世时转移的公司资产
LsJs Q
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1A%N0#_(Md assets portfolio 资产投资组合
<}28=d assets price 资产价格
vs\'1^*D assets quality 资产质素
ldAov\X assets realization 资产变现
lBlSNDs assets refinancing arrangement 资产再集资安排
|t4Gz1"q=8 assets securitization 资产证券化
Tn4W\?R assets situated outside Hong Kong 在香港以外地方的资产
$z2 xZqe assets stripping 削减资产；拆卖资产
]5} -y3 assets value 资产值
+,&m7L assignee 承让人
%uGleY]~ assignment 转让；转让书；转让契
wO^$!zB W assignment of interest 权益转让
i7 S >RB assignment of letters patent and trade mark 专利证书及商标转让
.)i O Du assignment of property 物业转让；物业转让书
LN@E\wRw{r assignment right 转让权
aW0u8Dz assignor 转让人
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mf associate 有联系的人；有关连人士；相联者；合伙人；联系人
Iz6 ss(UJ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
U8-Q'1IT& associate member 附属会员
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=j5 associated body corporate 相联法人团体
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2J associated company 相联公司；联属公司
xb4Pt`x)rS associated corporation 相联法团
OLk9A Association of Chartered Certified Accountants [ACCA] [United Kingdom]
6Gs{nFw 公认会计师公会〔英国〕
]regi- LGU Association of Futures Exchange Brokers 香港期货经纪协会
DAjG *K{ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
V*6l6-y~Ih association of underwriters 承保人组织
tt+>8rxF:; assumption of control 接管
Tq S2 !/jp assurance 担保；保险；转易；转易书
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u:_sTfKm& at 19XX price 按一九ＸＸ年价格计算
[NHg&R H at a discount 按赔价计算；按贴水价格计算；打折扣
RDUT3H6~ at a premium 按溢价计算；按升水价格计算
e1^fUOS at call 通知付款；按通知
E:08%4O at constant market price 按固定市价计算
o2;(VSKhS at constant price 按固定价格计算
X}zX`]:I' at cost 按成本计算
Pv< QjY at current market price 按当时市价计算；按现时市价计算
#d7N| 9_ at current price 按当时价格计算；按现时价格计算
!OPSS P]- at factor cost 按要素成本计算；按生产要素成本计算
,9=gVW{ at money-of-the-day price 按付款当日价格计算
> %9^%p^ at or better 按指定或较佳价位〔买卖指令〕
J?._/RL8- at par 按面值计算；平价
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OxTG] at sight 见票即付
fA"<MslKLK at the close 按收市盘
&}vR(y*#c at the opening 按开市盘
! G*&4V3Mg attestation 见证；见证条款
1S+;ZMk at-the-money option 平价期权
>F/XZ C attorney 受权人；受托代表人
f"vk# 3 attornment 新拥有人承认书
v2Dt3$@H6 attributable profit 可归属利润
uzHT.iBn attributable share value 可归属股份价值
YSqv86 Auckland Stock Exchange 奥克兰证券交易所
*,"jF!C&[ auction 拍卖
By2s ']bw auctioneer 拍卖商
ki\B!<uv audit 审计；核数
TG1 P=g5h Audit Commission 审计署
Ba/RO36&c Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
6X dWm 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〕
MMMqG`Px audit review 帐目审查
5,S, \O9>X Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
r)gCTV(kb audited account 审计帐目；经审计的帐目
0yn[L3x7 audited annual account 经审计的周年帐目
>eQbipn audited balance sheet 经审计的资产负债表
*3;UAfHv auditor 核数师；核数主任；审计师
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|37#*c auditor's certificate 核数师证明书；审计师证明书
(jMtN?&0H- auditor's report 核数师报告；审计师报告
8QT<M]N% Aussie bond 澳元债券
St6aYK austerity budget 紧缩预算
T_eJ}(p Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
B 9YsA?hg Australia All Ordinaries Index 澳洲所有普通股票指数
B Y3bpR Australian Dollar [AUD] 澳元
{1jpLdCbV^ Australian Options Market 澳大利亚期权市场
vwVVBG;t Australian Securities Commission 澳洲证券事务监察委员会
G@9u:\[l Australian Society of Certified Practising Accountants 澳洲执业会计师公会
5B1G?`]? Australian Stock Exchange 澳大利亚证券交易所
Ne Hx2m+ Austrian Schilling [ATS] 奥地利先令
BYS lKTh authentication 认证；鉴证
P^"R4T authority to purchase 委托购买证；委购书
M ~als3 authorization 认可；核准；授权；授权书
(4~X}: authorization by direction 指示授权
auRY|j authorization by instruction 指令授权
4:D:| r authorization by warrant 令状授权
'fIHUw| authorization of unit trust 单位信托的认可
}g >kpa0c authorized agent 指定代理人
s2^B(wP authorized capital 法定资本
>:2} V]/ ; authorized clerk 出市员
!x7o|l|cP authorized dealer 认可交易商
mwIk^Sz]@ authorized financial institution 认可财务机构
T tPr)F| authorized fund 认可基金
#: #Dz.$L authorized fund house 获授权的基金公司；认可基金公司
6a*83 G,k authorized institution 认可机构
RwW$O@0 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
J@QdieW6 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
- ^Xy% authorized insurer 获授权保险人；获认可承保人
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K1 authorized investment 特准投资项目
oCVku:. authorized person 获授权人
OqB C /p
B authorized representative 获授权代表
4@6 < authorized share capital 法定股本
)|pU.K9qZ automated quotation system 自动报价系统
/YFa
;2 W Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Q/py qe G 自动交易系统〔香港期货交易所有限公司〕
qEQAn/ & automatic adjustment mechanism 自动调整机制
\]8VwsP automatic adjustment system 自动调整系统
} ~F~hf>s Automatic Clearing House 自动票据交换所
^LVk5l)\>g automatic exchange rates accumulation system 自动化汇率累集系统
Um z05* Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
y@3Q; ~l, automatic teller machine [ATM] 自动柜员机
L6+C]t}>6 autopay 自动转帐
9 /@ &* available assets 可用资产
paWxanSt available fiscal reserve 现存财政储备
TGf;_)El available profit 可用利润
X FQNr ` Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
+Rqbf average 平均；平均数；海损
|c0 , average basic salary 平均基本薪金
F.?01,J=1 average consumer expenditure 平均消费开支；一般消费开支
#dxvz^2V.3 average cost 平均成本
rLzW` average cost of land production 增辟土地平均成本
2Lfah?Tx~C average daily turnover 平均每日成交额
z]=8eV\ average daily wage rate 平均每日工资率
|9IC/C!HC average expenditure pattern 平均开支模式
'wvMH;}u average growth rate 平均增长率
MDHb'<o?y average net fixed assets 固定资产平均净值
,q#2:b<E average of relatives 相对价格平均数
l^W uS|G[ average price 平均价格
MQ` %`` average propensity to consume 平均消费倾向；一般消费倾向
HCj> ,^<h average propensity to save 平均储蓄倾向；一般储蓄倾向
XA{F:% average rate 平均率
m5*[t7@% average revenue 平均收入；平均收益
:Fe_,[FR average stock 平均库存；平均存货
=K(JqSw+M average yearly rent 平均年租
fx)KN m8Lx avoidance of double taxation 避免双重课税
I\zemW! avoidance of tax 避税
