A:
Cb.M A share Ａ股；甲类股份
Wt=@6 w& abatement of tax 减税；减扣免税额
v "o@q2f_ ABN AMRO Bank N.V. 荷兰银行
Q&"o h above-the-line expenditure 线上项目支出；经常预算支出
) |AxQPd above-the-line receipt 线上项目收入；经常预算收入
%Z,n3iND ABSA Asia Limited 南非联合亚洲有限公司
bD|VT absolute change 绝对数值变更
Pf?15POg&B absolute expenditure 实际开支
4 ?[1JN> absolute guideline figure 绝对准则数字
joZd absolute interest 绝对权益
8pp;"
"b absolute order of discharge 绝对破产解除令
KG I <G absolute profit margin 绝对利润幅度
UIht`[(z absolute value 实值；绝对值
r6:e
423 absolutely vested interest 绝对既得权益
Y > ~ jho absorbed cost 已吸收成本；已分摊成本
{Ve` VV5E absorption 吸收；分摊；合并
pK"Z9y& absorption rate 吸收率；摊配率；分摊率
In+2~Jw/2! ACB Finance Limited 亚洲商业财务有限公司
#^$ _3A Y acceptable form of reciprocity 合理的互惠条件
F2EX7Crj acceptable rate 适当利率；适当汇率
?32i1F! acceptance agreement 承兑协议
\C$cbI =;+ acceptance for honour 参加承兑
qEl PYN*wF acceptor 承兑人；接受人；受票人
vL^ +X`.td acceptor for honour 参加承兑人
y=[{:
accident insurance 意外保险
h (4\k?C5 Accident Insurance Association of Hong Kong 香港意外保险公会
jpoNTl' accident insurance scheme 意外保险计划
rls{~ZRl accident year basis 意外年度基准
u]ps-R_$G accommodation 通融；贷款
+4rd
N\. accommodation bill 通融票据；空头票据
m|
7v76( accommodation party 汇票代发人
oJ/=&c account balance 帐户余额；帐户结余
s B qOcy account book 帐簿
VwK7\j V account collected in advance 预收款项
Ai5+ ;8z+ account current book 往来帐簿
K\s<<dRa account of after-acquired property 事后取得的财产报告
-dfs8 [i account of defaulter 拖欠帐目
GMoz$c6n_ account payable 应付帐款
#CB Kt, account payee only [A/C payee only] 只可转帐；存入收款人帐户
jc#gn& 4C account receivable 应收帐款
9RkNRB)8 account receivable report 应收帐款报表
t)~$p# NS account statement 结单；帐单；会计财务报表
V{x[^+w7X~ account title 帐户名称；会计科目
tYSfeU accountant's report 会计师报告
GZY:EHuz[ Accountant's Report Rules 会计师报告规则
2 &_>2"=<@ accounting and auditing procedure 会计与审计程序；会计与核数程序
&fU48n1Uh Accounting Arrangements 《会计安排》
N S*Lv accounting basis 会计基础
YQD/vc~8G accounting by Official Receiver 破产管理署署长呈交的帐目
~@[<y1g?nG Accounting Circular 《会计通告》
@l5G BsLK accounting class 会计类别
9jNh%raG| accounting date 记帐日期；会计结算日期
R|wS*xd , accounting for money 款项核算
xj3{Ke`6 Accounting Officer 会计主任
FT J{ accounting period 会计报告期；会计期
p1mAoVxR accounting policy 会计政策；会计方针
&& PZ; accounting practice 会计惯例
7 `c! accounting principle 会计准则
]v]:8>N accounting record 会计记录
W ,v0~ accounting report 会计报告
*O) i)[" Accounting Services Branch [Treasury] 会计事务部〔库务署〕
iWW
>]3Q Accounting Society of China 中国会计学会
/WK1( B: accounting statement 会计报表
P.1Z@HC accounting system 会计制度；会计系统
V-X Ty
i v accounting transaction 会计事项；帐务交易
3v `@** accounting treatment 会计处理
\YF07L]qs- accounting year 会计年度
,^eOwWV accretion 增值；添加
U%;E: | accrual 应计项目；应累算数目
A* Pz-z>z accrual basis 应计制；权责发生制
D*sL&Rt][Y accrual basis accounting 应计制会计；权责发生制会计
nHp$5|r< accrue 应累算；应计
XJ" x Mv accrued benefit 应累算利益
%P(2uesd accrued charges 应计费用
Py/~Q-8p accrued cumulative preference share dividend 应累算的累积优先股股息
8=?U7aw accrued expenses 应累算费用
t3K9 |8< accrued interest payable 应付利息；应计未付利息
(*V!V3E3# accrued interest receivable 应收利息；应计未收利息
nY\X!K65 accrued right 累算权益
yF+mJ >kj accruing profit 应累算的利润
ZW@cw } accumulated fiscal reserve 累积财政储备
Ol| fdQ accumulated profit 累积利润；滚存溢利
CLJn+Y2 accumulated reserve 累积储备
%afF%y accumulation of surplus income 累积收益盈余
<54KWC86)J acquired assets 既得资产
;z+}|>! acquisition 收购；购置；取得
78?cCj{e acquisition cost 购置成本
t\Qm2Q)> acquisition expenses 购置费用
Vh]=sd<F acquisition of 100% interest 收购全部股权
X gtn}7N. acquisition of control 取得控制权
L;+e)I] acquisition of fixed assets 购置固定资产
CUBL/U\= acquisition of shell “买壳”
F6:LH,~8 acquisition price 收购价
2^:iU{ act of God 天灾
1' dZ?` O acting partner 执事合伙人
;sz _W%-;@ active market 买卖活跃的市场；交投畅旺的市场；旺市
Xr88I^F; active partner 积极参与的合伙人
:&2% x active trading 交投活跃
1Oak8 \G actual circulation 实际流通
-SzCeq(p%5 actual cost 实际成本
L6ypn)l actual expenditure 实际开支；实际支出
cFuQ>xR1 actual income 实际入息；实际收入；实际收益
?MFXZ/3(ba actual market 现货市场
Q7/Jyx| actual price 现货价；实际价格
;<xPzf actual profit 实际利润
lEb H4 g actual quotation 实盘；实际价位；实际报价
$~?)E;S
actual year basis 按实际年度计算
^v:XON< actuals 实货
Ay% ]l| Gm actuarial investigation 精算调查
nB5^ actuarial principle 精算原则
C+mPl +}w actuarial report 精算师报告
D}-HWJQA3 Actuarial Society of Hong Kong 香港精算学会
P*hYh5a actuarial valuation 精算师估值
bQI.Qk actuary 精算师
w6^TwjjZ$ ad referendum agreement 暂定协议；有待覆核的协定
(F q]y 5 ad valorem duty 从价税；按值征税
oU*e=uehj ad valorem duty system 从价税制
Y ._O m}H ad valorem fee 从价费
,jD-fL/: ad valorem tariff 从价关税
.f!:@fX>= additional allowance 额外免税额
G %h+KTw additional amount for unexpired risk 未过期风险的额外款额
7; ?7q additional assessable profit 补加应评税利润
f 3:dn7 additional assessment 补加评税
]5MT-qU additional commitment 额外承担
u9]M3> additional commitment vote 额外承担拨款
%+UTs'I additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ft iAty0n additional dependent parent allowance 供养父母额外免税额
]I;owk, additional provision 额外拨款
o_ [I#PT additional stamp duty 附加印花税
yBv4 xKMH additional tax 补加税罚款；补加税款
&b2@+/ F Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
.v9i|E=<~ adjudged bankrupt 被裁定破产
B rZ17 adjudicated bankrupt 裁定破产人
Q^?$2ck= adjudication fee 裁定费；评定印花税额手续费；评估契据费
{?X +Yw adjudication of bankruptcy 裁定破产；宣告破产
;CV' adjudication of insolvency 裁定无力偿还债务
Z 8GIZ adjusted actual 经调整的实数；调整后的实数
w[EEA_\ adjusted current assets 经调整的流动资产；调整后的流动资产
^ ?0?* adjusted figure 经调整的数字；调整后的数额
%(s2{$3 adjusted liabilities 经调整的负债；调整后的负债
ma"M? aM adjusted loss 经调整的亏损；调整后的亏损
A v;NQt8ut adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
1 7 iw`@ adjusted profit 经调整的利润；调整后的利润
Y'R/|:YL@ adjusted surplus 经调整的盈余额；调整后的盈余额
+j$ nbU0U adjusted value 经调整的价值；调整后的价值
k9VWyq__ adjustment 调整；修订；理算〔保险〕
2& AX_#P adjustment centre 调剂中心
P;|63" U adjustment lag 调整过程的时间差距；调整时差
V=Bm pg adjustment mechanism 调整机制
{`Mb ),G adjustment of loss 亏损调整
)]m4FC: adjustment process 调整过程；调整程序
Uf ?+oc'{ adjustment range 调整幅度
gAsjkN t? administered exchange rate 受管制汇率
87KSV"IU8 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Z Ox;]D"s administration expenses 行政费用
UM 0#S} administration fee 手续费；行政费
5D3&6DC H administration in bankruptcy 破产管理
M[_Ptqjb administration order 遗产管理令
|47 2X &e administrator 管理人；遗产管理人
[:A">eYI administrator of the estate 遗产管理人
2%`8 admission of debt 债项承认书
qi8AK(v admission of proof 接纳债权证明
ogya~ / advance 放贷款项；垫付款项；预支款项；预付款项
N 2u4MI2 advance account 暂支帐目；预付款帐户
$ylxl"Y advance compensation 预付补偿金
+hlR advance from shareholder 股东垫款
4(,X. GVY/ advance pending reimbursement 预支以待日后付还
>F/E,U ] advanced economy 先进经济体系
hWX4 P advancement 预付；预付财产
gDX\ p>7 advances warrant 垫款令
>9 <rc[ advancing 贷出
Xq cNFSo) adverse balance 逆差
Jr>Nc}!U adverse exchange 逆汇
^{E_fQJX advertisement addressed to shareholders 在报章刊登的致股东通告
f
uH3C~u7< advice for collection 托收通知书
nGTqW/k[+s advice of drawing 提款通知书；汇票通知书
Fg2/rC:_ advice of payment 付款通知
c n9=wm\\ Advisory Committee [Securities and Futures Commission]
E6- ~ 谘询委员会〔证券及期货事务监察委员会〕
&G3$q,`H Advisory Committee on Diversification 经济多元化谘询委员会
}UG<_ bE| affidavit 誓章；遗产申报誓章
(YYwn@NGj affidavit of no receipt 述明无收款的誓章
W)Yo-% affiliate 联号；联营公司；附属公司
V<KjKa+s G affiliated company 附属公司；联号；联营公司
Xx m7s S affirmation [estate duty] 非宗教式宣誓〔遗产税〕
/5\{(= 0 affordability 负担能力
ZCfd<NS? African Development Bank [AfDB] 非洲开发银行
%r:4'$E7| after-acquired property 事后取得的财产
KkR.p,/ after-hours dealing 市后交易
Lk-h AN{[ after-tax profit 税后盈利；税后利润；税后溢利
}F3}"Ik'L agency agreement 代理协议
+]Z *_?j9{ agency expenses 代理机构的开支
t
Q>/ 1 agency fee 代理费
;;EF iaA Agency Law 《代理法》
owO &[D/ agent 代理人；承销人
p\]rxtm agent of company 公司代理人
1}CJ& agent's fee 代理人费；经纪费
SNH AL F aggregate 总计；总数；总体数字
P>|sCF aggregate amount 总款额；总额
~k ]$J|}za aggregate assets and liabilities 总体资产与负债
4 %u\dTg/B aggregate at constant price 按固定价格计算的总体数字
#"o`'5 aggregate demand 总需求
X8XE_VtP aggregate gross position 总持仓量
2n Sz0 . aggregate limit 总限额
@,pn /[ aggregate of salaries tax 合计薪俸税
H\|H]: CE aggregate performance 总体表现；总体业绩
Jb8%A@Z + aggregate supply 总体供应
Q:Y`^j P aggregate surplus 总盈余
}< / "~Kw! aggregate total 整体总额
op_
1J;RF aggregate value 总值；合计价值
2W63/kRbU aggregated basis 合计基准
Ye[Fu/0 aggregated net chargeable income 合计应课税入息实额
SQJ4}w>i aggregation 合并计算；合计；总和
#*}cc aggregation of incomes of husband and wife 夫妇入息合并计算
r F to1m aggregation of property 财产的总和
miY=xwK& agio 差价；贴水
ED A6b] Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
b|Eo\l2 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
.5#+)] l 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
GGGz7_s
? Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
}&EdA;/o_ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
uN$ <7KB" Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
qp/nWGj 《香港政府和大韩民国政府关于相互促进和保护投资协定》
P_
b8_ydU agreement for a settlement 授产协议
#5^S @}e agreement for assignment 转让协议
>V& GL{ agreement for sale 售卖协议；买卖协议
>5Sm.7}R agreement for sale and purchase 买卖协议
Q1 DiEg agreement for the payment of interest 支付利息协议
IXR%IggJA agreement for the repayment of money 还款协议
j Zq CM{ agreement of reinsurance 再保险协议
\YH *x` Agricultural Bank of China 中国农业银行
w|c t="MG air passenger departure tax 飞机乘客离境税
<I2~>x5db Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
v0%FG9Gk airport tax 机场税
7+P- MT alcohol duty 酒精税
0 8nA} +k alienation 让与；让渡；转让
b .xG' alimony 生活费；赡养费
"s\himoa All Ordinaries Index [AOI] 所有普通股指数
Lo +H&- all risks 全险；综合险
G-DOI All Sales Record for Stock Market 《股票市场成交报告》
s09 &A]G Allied Capital Resources Limited 新联财务有限公司
_2<d6@} all-items index [Consumer Price Index] 总指数〔消费物价指数〕
x 0q `Uc allocation letter 拨款信件
Ntpw(E<$f allocation of fund 分配款项；预留款项
&LhR0A allocation of profit 利润分配；溢利分配
, {#L i allocation warrant 拨款令
-.U Ua allotment 分配；配股
H$xUOqL allotment notice 股份配售通知；配股通知
=K 9- allotment of shares 股份分配
S$nEflcz allowable 可获宽免；免税的
|<LW(,|A allowable business loss 可扣除的营业亏损
U{3Pk0rZ allowable expenses 可扣税的支出
} DkdF allowance 免税额；津贴；备抵；准备金
fvoPV &: allowance for debts 债项的免税额
WAGU|t#." allowance for depreciation by wear and tear 耗损折旧免税额
ET~^P allowance for funeral expenses 殡殓费的免税额
E, |OMK# allowance for inflation 为通货膨胀而预留的款项；通胀准备金
F^ 7qr allowance for repairs and outgoings 修葺及支出方面的免税额
K`kWfPwp allowance to debtor 给债务人的津贴
.wcKG9u alteration of capital 资本更改
q>VvXUyK, alternate trustee 候补受托人
3O?[Yhk`. amalgamation 合并
5 1!#m| ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
<+ckE 2j ambit of charges 征税范围；收费范围
5Ja[p~^L amended valuation 经修订的估值
G 2FD'Sf American Commodities Exchange 美国商品交易所
WL<f! American Express Bank Limited 美国运通银行
PE2O$:b\ American Stock Exchange 美国证券交易所
U~<~>^[ amortization 摊销
^W[3Ri G amount due from banks 存放银行同业的款项
Fr,b5 M<L7 amount due from banks abroad 存放海外银行同业的款项
Ng\] amount due from holding companies 控股公司欠款
S6c>D&Q amount due from local banks 存放本港银行同业的款项
U5H 5QW + amount due to banks 银行同业的存款
qmbhx9V amount due to banks abroad 海外银行同业的存款
oMF[<Xf amount due to holding companies 控股公司存款
;VPYWss amount due to local banks 本港银行同业的存款
m2to94y h amount due to outport banks 外埠银行同业的存款
]bAw>1,NVD amount for note issue 发行纸币的款额
v`~egE17 amount of bond 担保契据的款额
HJOoCf amount of consideration 代价款额
3xpygx9 amount of contribution 供款数额
WI\h@qSB amount of indebtedness 负债款额
Hr=?_Un" amount of principal of the loan 贷款本金额
x7c#kU2A&Z amount of rates chargeable 应征差饷数额
#h2 qrX&+ amount of share capital 股本额
. &n;S';" amount of sums assured 承保款额
lAPPn g` amount of variation 变动幅度
=b# ,OXQ amount of vote 拨款数额
ZG_iF# amount payable 应付款额
r%` |kN amount receivable 应收款额
:74G5U8% Amsterdam Stock Exchange 阿姆斯特丹证券交易所
5 m
rkw analysis 分析
EZ)GW%Bm2 ancillary risk 附属风险
vOBXAF annual account 周年帐目；周年帐目报表；年度决算；年结
^ V8?6E annual accounting date 年结日期
6 G?7>M annual allowance 每年免税额；年积金；年度津贴；年津
VKHzGfv annual balance 年度余额
=~{W;VZt' annual disposable income 每年可动用收入
h2o u ] annual estimates 周年预算
+ :k"{I annual fee 年费
-|/*S]6kK annual general meeting 周年大会
0J 1&6b annual growth rate 年增率；每年增长率
MF4B 2d annual long-term supplement 长期个案每年补助金
&^])iG,Ew annual pensionable emolument 可供计算退休金的年薪
M K, $# annual report 年报
kr5'a: F) Annual Report on the Consumer Price Index 《消费物价指数年报》
%CG= mTP annual return 周年报表；周年申报表；每年报税表格
*& rV}vVP^ Annual Return Rules 《周年报表规则》
@i@f@.t annual review of consumer prices 每年消费物价回顾
r _M5:Rz annual roll-forward basis 逐年延展方式
hE}y/A[ annual salary 年薪
9I*`~il>{ annual statement 年度报表；年度决算表
`'/1Ij+ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
>twog}% annuitant 年金受益人
^
&VN=Y6z annuity 年金
F;)qM|7
annuity contract 年金合约
p (x<h annuity on human life 人寿年金
3Cl&1K #5 antecedent debt 先前的债项
`Bv, :i ante-dated cheque 倒填日期支票
U#F(%b-LC anticipated expenditure 预期开支
^TCfj^FP anticipated net profit 预期纯利
-n`2>L1 anticipated revenue 预期收入
.7MLgC; anti-inflation measure 反通货膨胀措施
NLO& .Q]# anti-inflationary stance 反通货膨胀立场
MGSD;Lgn apparent deficit 表面赤字
0`"DYJ}d apparent financial solvency 表面偿债能力
RV, cQ K apparent partner 表面合伙人
MF.$E?_R application for personal assessment 个人入息课税申请书
\$D41_Wt| application of fund 资金应用
;F\sMf{ application to release as liquidator and to destruct the books of accounts and documents
>&uR=Yd 申请免除清盘人职务及毁灭帐簿与文件
>I;J!{ appointed actuary 委任精算师
vK8!V7o~h% appointed auditor 委任核数师；委任审计师
z]R)Bh appointed trustee 委任的受托人
'V(9ein^Q appointer 委任人
xs$ -^FnD apportioned pro rata 按比例分摊
5q{
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~`o%Y"p%rv Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
uZ(,7 >0 apportionment formula 分摊方程式
eLN[`h J apportionment of estate duty 遗产税的分摊
E#mpj~{- appraisal 估价；评估
&3bh K5P appreciable growth 可观增长
BYWs \6vK appreciable impact 显着影响
YfU 6 mQ appreciable increase 可观增长
'n!kqP appreciation 增值；升值
F48W 8'un appreciation against other currencies 相对其他货币升值
PZ O8< d appreciation of the exchange value of Hong Kong dollar 港元汇值上升
a
#Pr)H appreciation tax 增值税
o.KE=zp&z appropriation 拨款；拨用；拨付
m[6c{$A/w appropriation account 拨款帐目
tf?"AY4 Appropriation Bill 拨款法案
wVtBH_> appropriation-in-aid system 补助拨款办法
RWINdJZ approved assets 核准资产
0;x<0P approved basket stock 认可一篮子证券
5Z(#)sa0Og approved budget 核准预算
E sx`UG| approved charitable donation 认可慈善捐款
$5Tjo
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[HSN*LXe approved currency 核准货币；认可货币
JD{AwE@Ro approved estimates 核准预算
P/doNv}iG approved estimates of expenditure 核准开支预算
zc%HBZ3p approved overseas insurer 核准海外保险人
(pkq{: Fs approved overseas trust company 核准海外信托公司
t
gHXI r}3 approved pooled investment fund 核准汇集投资基金
wGAeOD approved provident fund scheme 认可公积金计划
k2Z MDU approved provision 核准拨款
RS
/*D p^ approved redeemable share 核准可赎回股份
lxXIu8 approved regional stock 认可地区性证券
:, Ad1( approved retirement scheme 认可退休金计划
rZ^VKO`~I1 approved subordinated loan 核准附属贷款
5r(Y,m"? arbitrage 套戥；套汇；套利
+]jJ: V arbitrageur 套戥者；套汇者
Bu,VLIba arbitrary amount 临时款项
5!}fd/}Uk arrangement 措施；安排；协定
8VR!
Y0`e arrears 欠款
\:`-"Ou(* arrears of pay 欠付薪酬
)SsO,E+t=U arrears of revenue 逾期未收税款；逾期未收的帐项
EGJrnz8 articles of association 组织章程；组织细则；组织章程细则
A!fRpN Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
y`p(}X`> ascertainment of profit 确定利润
f
l*O)r "Asia Clear" “亚洲结算系统”
ps@{1Rn1 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
RL~]mI !U Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
D|E,9|=v Asian Development Fund [ADF] 亚洲发展基金
Qvhz$W[P> Asian dollar bond 亚洲美元债券
sD ,FJ:dy Asian dollar market 亚洲美元市场
(`FY{]Wz! Asian dollar rate 亚洲美元利率
[gxH,=Pb Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
H|/U0; s Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
NJ$c0CNy asked price 沽盘；喊价；索价；卖方报价
?D S|vCae assessable income 应评税入息
2kVQ#JyuRI assessable loss 应评税亏损
6HR ^q assessable profit 应评税利润
1i:Q
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n`2LGc[rP assessed profit 估定利润
`]4bH,%~ assessed value 经评估价值
i $;y assessment 评税；评定；估价；评税单
S# sar}-I assessment number 评税编号；估价编号
]O.Z 4+6w assessment of additional tax 补加税评税
kCZxv "Ts assessment of performance 业绩评估；实绩评价
Swnom?t Assessor 评税主任
o `}(1$a > asset price bubbles 资产价格泡沫
T r t1M asset-backed securities 具资产保证的证券
>*S ;z+!& assets accretion 资产增值
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F/{ assets and liabilities 资产与负债
x|q|> dPB assets betterment statement 资产递增表；资产改进表
T~b6Zu6 assets lending 实物放款；有抵押贷款
#CTHCwYo assets of the company passing on the death 死者去世时转移的公司资产
/eNDv(g)M assets pledged as security for liabilities 用作负债抵押的资产
qASV\
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GMQKR,6VM assets price 资产价格
p| o?nI assets quality 资产质素
Y<9]7R(\; assets realization 资产变现
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7K^(E9 assets refinancing arrangement 资产再集资安排
XD$;K$_7 assets securitization 资产证券化
?N(opggiD assets situated outside Hong Kong 在香港以外地方的资产
m. "T3K assets stripping 削减资产；拆卖资产
El4SL'E@ assets value 资产值
BhC>G2 ^7 assignee 承让人
P1A 5Qq assignment 转让；转让书；转让契
C!s !j assignment of interest 权益转让
{;E]#=| assignment of letters patent and trade mark 专利证书及商标转让
U.p"JSH
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wA?q/cw C assignment right 转让权
]Wdnr1d~8 assignor 转让人
<^Sp4J associate 有联系的人；有关连人士；相联者；合伙人；联系人
wzz> N@| Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
KB6`OT^b{r associate member 附属会员
ooIA #u associated body corporate 相联法人团体
4oA9|}<FR associated company 相联公司；联属公司
tB==v{t associated corporation 相联法团
`g!N Fp9q Association of Chartered Certified Accountants [ACCA] [United Kingdom]
C}8 3t~Q 公认会计师公会〔英国〕
>^ijj`{d Association of Futures Exchange Brokers 香港期货经纪协会
hz *H,E!> Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
?)L X4GY association of underwriters 承保人组织
]q CCCI` assumption of control 接管
^F4h: assurance 担保；保险；转易；转易书
bA8Ro C assurance of interest 权益的转易
JPGEE1!B{b at 19XX price 按一九ＸＸ年价格计算
1_0\_| at a discount 按赔价计算；按贴水价格计算；打折扣
Lc5I?}:;L at a premium 按溢价计算；按升水价格计算
Fv T;8ik:3 at call 通知付款；按通知
&NB"[Mm :@ at constant market price 按固定市价计算
L|N[.V 9 at constant price 按固定价格计算
q$BS@
at cost 按成本计算
^U[yk'!Y at current market price 按当时市价计算；按现时市价计算
~fR-cXj" at current price 按当时价格计算；按现时价格计算
UhVJ ! NrT at factor cost 按要素成本计算；按生产要素成本计算
~;P>}|6Y at money-of-the-day price 按付款当日价格计算
8xQjJ at or better 按指定或较佳价位〔买卖指令〕
K6M_b?XekA at par 按面值计算；平价
a<d$P*I(cH at sight 见票即付
qF57T>v| at the close 按收市盘
)9'Zb`n at the opening 按开市盘
PWbi`qF)r attestation 见证；见证条款
odNHy JS0 at-the-money option 平价期权
c3q @]|aI attorney 受权人；受托代表人
9G=HG={ attornment 新拥有人承认书
CWW|? attributable profit 可归属利润
b5 .L== > attributable share value 可归属股份价值
F
uJ=]T Auckland Stock Exchange 奥克兰证券交易所
SJ XP}JB_ auction 拍卖
Mv#\+|p 1x auctioneer 拍卖商
tX
3y{W10" audit 审计；核数
A&/VO$Y9wp Audit Commission 审计署
IBSoAL Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
mj _ V6`m4 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
6V^KOG audit review 帐目审查
oES4X{, Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
'e5,%"5(c audited account 审计帐目；经审计的帐目
Z|IFT1K audited annual account 经审计的周年帐目
o]O audited balance sheet 经审计的资产负债表
sm96Ye{O{ auditor 核数师；核数主任；审计师
jhkNi`E7 auditor's certificate 核数师证明书；审计师证明书
j O6yZ t auditor's report 核数师报告；审计师报告
\\i$zRi Aussie bond 澳元债券
/ o ]j austerity budget 紧缩预算
Jl|^ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
2E_*'RT Australia All Ordinaries Index 澳洲所有普通股票指数
DX#_0-o Australian Dollar [AUD] 澳元
G;Thz Australian Options Market 澳大利亚期权市场
!:|[ ?M.` Australian Securities Commission 澳洲证券事务监察委员会
fw+ VR.#2H Australian Society of Certified Practising Accountants 澳洲执业会计师公会
i8H!4l Australian Stock Exchange 澳大利亚证券交易所
=V*4&OU Austrian Schilling [ATS] 奥地利先令
R'1L%srTM+ authentication 认证；鉴证
5KvqZ1L authority to purchase 委托购买证；委购书
2z615?2_U authorization 认可；核准；授权；授权书
#uillSV authorization by direction 指示授权
DY 6ra% T authorization by instruction 指令授权
(D
<o =Q authorization by warrant 令状授权
fS?fNtD6< authorization of unit trust 单位信托的认可
k%fy authorized agent 指定代理人
^#)M,.G^ authorized capital 法定资本
EaXD Y< authorized clerk 出市员
KM jnY2 authorized dealer 认可交易商
BLQD=?Q authorized financial institution 认可财务机构
h(H b+7g authorized fund 认可基金
TVEFZ\p<A authorized fund house 获授权的基金公司；认可基金公司
Jk 3V]u authorized institution 认可机构
!-Br? authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
j~VHU89 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
`.F+T)G authorized insurer 获授权保险人；获认可承保人
T_1p1Sg authorized investment 特准投资项目
* Qe{CE authorized person 获授权人
[ [ 8.Xb authorized representative 获授权代表
sksop4gu5 authorized share capital 法定股本
k<cv80lhK automated quotation system 自动报价系统
aB+B1YdY" Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
>HlQ+bl$xw 自动交易系统〔香港期货交易所有限公司〕
v'W`\MKY) automatic adjustment mechanism 自动调整机制
[*|QA 9 automatic adjustment system 自动调整系统
H] JVv8 Automatic Clearing House 自动票据交换所
#Y'svn1H automatic exchange rates accumulation system 自动化汇率累集系统
2*1FW v Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
D|rcSa.M automatic teller machine [ATM] 自动柜员机
<"rckPv_H autopay 自动转帐
&6}] v: available assets 可用资产
z~+gche> available fiscal reserve 现存财政储备
2W]y9)<c available profit 可用利润
qtLXdSc Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
jYi{[* * average 平均；平均数；海损
iJD_ qhd7 average basic salary 平均基本薪金
6*r3T:u3 average consumer expenditure 平均消费开支；一般消费开支
`.8#q^ average cost 平均成本
k9iXVYQ.;r average cost of land production 增辟土地平均成本
baL-~`(T average daily turnover 平均每日成交额
a{%]X('; average daily wage rate 平均每日工资率
Y^P'slY{% average expenditure pattern 平均开支模式
b/g"ws_ average growth rate 平均增长率
l5bd);L tq average net fixed assets 固定资产平均净值
^vH3 -A;* average of relatives 相对价格平均数
#m<<]L(o8W average price 平均价格
^&-H"jF average propensity to consume 平均消费倾向；一般消费倾向
z`Cq,Sz/ average propensity to save 平均储蓄倾向；一般储蓄倾向
"-;l{tL average rate 平均率
EFKOElG(k average revenue 平均收入；平均收益
zu-1|X X average stock 平均库存；平均存货
WJN}d-S=^ average yearly rent 平均年租
h]z>H~.<* avoidance of double taxation 避免双重课税
baVSQtda avoidance of tax 避税
