A:
F_Z- 8>P A share Ａ股；甲类股份
PH `9MXh abatement of tax 减税；减扣免税额
!g Z67 ABN AMRO Bank N.V. 荷兰银行
@b"t]#V(E above-the-line expenditure 线上项目支出；经常预算支出
e "/;7:J5\ above-the-line receipt 线上项目收入；经常预算收入
$P>`m$(8 ABSA Asia Limited 南非联合亚洲有限公司
/<E5"Mm% absolute change 绝对数值变更
Is]aj-#r absolute expenditure 实际开支
(EK"V'; absolute guideline figure 绝对准则数字
iOwx0GD.n absolute interest 绝对权益
[`p=(/I&L absolute order of discharge 绝对破产解除令
XID<(HBA"! absolute profit margin 绝对利润幅度
k9$K} absolute value 实值；绝对值
M (jgd absolutely vested interest 绝对既得权益
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T?/ J absorbed cost 已吸收成本；已分摊成本
v[#9+6P= absorption 吸收；分摊；合并
hfnN@Kg?B} absorption rate 吸收率；摊配率；分摊率
.7i` (F) ACB Finance Limited 亚洲商业财务有限公司
Y3r% B9~ acceptable form of reciprocity 合理的互惠条件
MxSM@3 v( acceptable rate 适当利率；适当汇率
3= xhoRX acceptance agreement 承兑协议
/GIxR6i acceptance for honour 参加承兑
^\\Tx*#i acceptor 承兑人；接受人；受票人
GKvN*
SU= acceptor for honour 参加承兑人
JAAI_gSR3 accident insurance 意外保险
dYSr4p b Accident Insurance Association of Hong Kong 香港意外保险公会
\cC%!4 accident insurance scheme 意外保险计划
I?"q/Ub~h accident year basis 意外年度基准
Vl%^H[] accommodation 通融；贷款
._8K suJG accommodation bill 通融票据；空头票据
A]Y V s accommodation party 汇票代发人
\]P!.}nX# account balance 帐户余额；帐户结余
_D y m{! t account book 帐簿
A$#p%y b account collected in advance 预收款项
6fd+Q
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xZ|Y ?R5m account of after-acquired property 事后取得的财产报告
@?= |Y account of defaulter 拖欠帐目
s:p[DEj- account payable 应付帐款
/rq VB|M account payee only [A/C payee only] 只可转帐；存入收款人帐户
S|apw7C account receivable 应收帐款
]Tkc-ez account receivable report 应收帐款报表
N-I5X2 account statement 结单；帐单；会计财务报表
:!5IW?2 account title 帐户名称；会计科目
5QPM t ^ accountant's report 会计师报告
Lg~B'd8m Accountant's Report Rules 会计师报告规则
IB#
@yH accounting and auditing procedure 会计与审计程序；会计与核数程序
=
QQ5f5\l Accounting Arrangements 《会计安排》
Y^
kXSU accounting basis 会计基础
vFE ;D@bz: accounting by Official Receiver 破产管理署署长呈交的帐目
v-yde >( Accounting Circular 《会计通告》
}e2(T accounting class 会计类别
PUo/J~ v accounting date 记帐日期；会计结算日期
Q -MQ9' accounting for money 款项核算
X >NhZ5\ Accounting Officer 会计主任
1WY/6[ accounting period 会计报告期；会计期
Zm=(+
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(>`5 z(X accounting practice 会计惯例
`)GrwfC accounting principle 会计准则
~=8uN< accounting record 会计记录
{Z h>mHW3 accounting report 会计报告
G
16!eDMt Accounting Services Branch [Treasury] 会计事务部〔库务署〕
6&bY} i^K Accounting Society of China 中国会计学会
/%0<p,T accounting statement 会计报表
qHNE8\9 accounting system 会计制度；会计系统
6)vSG7Ise accounting transaction 会计事项；帐务交易
R
zf accounting treatment 会计处理
ua5 OGx accounting year 会计年度
Kv.>Vf.T}_ accretion 增值；添加
.so[I accrual 应计项目；应累算数目
jy giG&H accrual basis 应计制；权责发生制
=+-Yxh|* accrual basis accounting 应计制会计；权责发生制会计
jeGj<m accrue 应累算；应计
]wKz E4Z/ accrued benefit 应累算利益
"I=\[l8t accrued charges 应计费用
t5'V6nv accrued cumulative preference share dividend 应累算的累积优先股股息
Nluv/?< accrued expenses 应累算费用
Pcu#lWC$ accrued interest payable 应付利息；应计未付利息
$aN-Y?U% accrued interest receivable 应收利息；应计未收利息
N@Y ljz| accrued right 累算权益
)RO<o O accruing profit 应累算的利润
~4s'0 w^ accumulated fiscal reserve 累积财政储备
K N t t accumulated profit 累积利润；滚存溢利
cx}Q2 S accumulated reserve 累积储备
$/=nU*pd accumulation of surplus income 累积收益盈余
4m*M,# mV acquired assets 既得资产
GN ! qyT acquisition 收购；购置；取得
F)+{AQL acquisition cost 购置成本
d}JP!xf% acquisition expenses 购置费用
6KVn nK acquisition of 100% interest 收购全部股权
/ODXV`3QYI acquisition of control 取得控制权
mp9{m`Jb* acquisition of fixed assets 购置固定资产
G:pEE:W[ acquisition of shell “买壳”
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F{nZ1 acquisition price 收购价
'@jXbN act of God 天灾
+hE(Ra # acting partner 执事合伙人
hSFn8mpXT active market 买卖活跃的市场；交投畅旺的市场；旺市
ax{ ;:fW active partner 积极参与的合伙人
Y$Q| J4z active trading 交投活跃
RRGWC$> ? actual circulation 实际流通
]J:1P`k. actual cost 实际成本
1gmt2>#v% actual expenditure 实际开支；实际支出
U5-@2Y cH actual income 实际入息；实际收入；实际收益
>nw++[K_ actual market 现货市场
rA s ,X actual price 现货价；实际价格
QHWBAGA actual profit 实际利润
Pb8^ b actual quotation 实盘；实际价位；实际报价
$<^u^q37u actual year basis 按实际年度计算
/v/C<] actuals 实货
W-.pmU e2 actuarial investigation 精算调查
:$_6SQ<? actuarial principle 精算原则
H}H7lO actuarial report 精算师报告
-K
r xMi Actuarial Society of Hong Kong 香港精算学会
mcn 2W t actuarial valuation 精算师估值
~BDu$ actuary 精算师
LwhyE:1 ad referendum agreement 暂定协议；有待覆核的协定
)13dn]o=2
ad valorem duty 从价税；按值征税
D K=cVpN%s ad valorem duty system 从价税制
B Ce|is0 ad valorem fee 从价费
y_HN6 ad valorem tariff 从价关税
T"&)&"W*U additional allowance 额外免税额
FL8g5I additional amount for unexpired risk 未过期风险的额外款额
^S)cjH`P additional assessable profit 补加应评税利润
Pt&(npjN, additional assessment 补加评税
4'6`Ll|iq additional commitment 额外承担
b8% C *r7 additional commitment vote 额外承担拨款
WBN w~|DO] additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
>0dv+8Mn additional dependent parent allowance 供养父母额外免税额
M/q E2L[y additional provision 额外拨款
^{ xeij/ additional stamp duty 附加印花税
.[Ap=UYI> additional tax 补加税罚款；补加税款
+=]!P# Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Hew d4k adjudged bankrupt 被裁定破产
RP Iy O adjudicated bankrupt 裁定破产人
, SQZD,3v4 adjudication fee 裁定费；评定印花税额手续费；评估契据费
YKbaf(K )9 adjudication of bankruptcy 裁定破产；宣告破产
P%#*-zCCx adjudication of insolvency 裁定无力偿还债务
Vpr / adjusted actual 经调整的实数；调整后的实数
z81esXl adjusted current assets 经调整的流动资产；调整后的流动资产
fx@j? *Qb adjusted figure 经调整的数字；调整后的数额
+8v9flh adjusted liabilities 经调整的负债；调整后的负债
= <j"M85. adjusted loss 经调整的亏损；调整后的亏损
N gLU$/y; 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
_=q!
BW adjusted profit 经调整的利润；调整后的利润
wtT}V=_ adjusted surplus 经调整的盈余额；调整后的盈余额
? W( 6 adjusted value 经调整的价值；调整后的价值
K]U;?h&CZc adjustment 调整；修订；理算〔保险〕
M.nvB) adjustment centre 调剂中心
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%?YQ[t adjustment lag 调整过程的时间差距；调整时差
kKPi:G52F adjustment mechanism 调整机制
W`"uu.~f adjustment of loss 亏损调整
+uBLk0/)> adjustment process 调整过程；调整程序
2_ :n adjustment range 调整幅度
P\]B< administered exchange rate 受管制汇率
70lfb` Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
U,+[5sbo administration expenses 行政费用
v^ /Q 8Q administration fee 手续费；行政费
.AYj'Y administration in bankruptcy 破产管理
OiAJ[L administration order 遗产管理令
rU;RGz 6} administrator 管理人；遗产管理人
kPQtQh]y% administrator of the estate 遗产管理人
-tnQCwq# admission of debt 债项承认书
#/NS&_Ge0s admission of proof 接纳债权证明
$ ''9K advance 放贷款项；垫付款项；预支款项；预付款项
rJa$ 9B*^ advance account 暂支帐目；预付款帐户
oW^*l#v advance compensation 预付补偿金
l ^d[EL+ advance from shareholder 股东垫款
YPzU-:3 advance pending reimbursement 预支以待日后付还
V97,1` advanced economy 先进经济体系
Y =` advancement 预付；预付财产
]`bQW? advances warrant 垫款令
wBQF~WY advancing 贷出
hoT/KWD, adverse balance 逆差
x+]!m/ adverse exchange 逆汇
G&;j6<h l advertisement addressed to shareholders 在报章刊登的致股东通告
T~fmk
f$ advice for collection 托收通知书
$7QoMV 8V advice of drawing 提款通知书；汇票通知书
RNPbH. advice of payment 付款通知
BS&;n Advisory Committee [Securities and Futures Commission]
Cda!Mk: 谘询委员会〔证券及期货事务监察委员会〕
);*YQmdx' Advisory Committee on Diversification 经济多元化谘询委员会
`MEYd U1 affidavit 誓章；遗产申报誓章
8 ?*RIA.a affidavit of no receipt 述明无收款的誓章
R.LL#u}; affiliate 联号；联营公司；附属公司
m%"uPv\ affiliated company 附属公司；联号；联营公司
pq:7F affirmation [estate duty] 非宗教式宣誓〔遗产税〕
<xJ/y|{ affordability 负担能力
#q3l!3\mW African Development Bank [AfDB] 非洲开发银行
k z"3ZDR after-acquired property 事后取得的财产
Y%|@R3[Nk after-hours dealing 市后交易
eUl/o1~mXa after-tax profit 税后盈利；税后利润；税后溢利
l{VSb92f agency agreement 代理协议
'xv8Gwf" agency expenses 代理机构的开支
=&!HwOnp agency fee 代理费
tA$)cg +. Agency Law 《代理法》
~^ ^ NHq agent 代理人；承销人
.)|a2d ~F agent of company 公司代理人
G pbC
M~x agent's fee 代理人费；经纪费
cE Ci') aggregate 总计；总数；总体数字
htm{!Z]s0 aggregate amount 总款额；总额
q> s-Y| aggregate assets and liabilities 总体资产与负债
4wi (? aggregate at constant price 按固定价格计算的总体数字
Xnuzr" 4u aggregate demand 总需求
/U6% %%-D` aggregate gross position 总持仓量
mp~ {W aggregate limit 总限额
`.#@@ 5e aggregate of salaries tax 合计薪俸税
hI pKJ&hm aggregate performance 总体表现；总体业绩
F?m?UQS'u aggregate supply 总体供应
wh:1PP aggregate surplus 总盈余
hh~n#7w~IR aggregate total 整体总额
51# "3S aggregate value 总值；合计价值
&x-TW,#Ks aggregated basis 合计基准
~|wos-nM aggregated net chargeable income 合计应课税入息实额
i)Lp7m z aggregation 合并计算；合计；总和
[!^-J}^g~\ aggregation of incomes of husband and wife 夫妇入息合并计算
V@d )?T aggregation of property 财产的总和
PuxK?bwC agio 差价；贴水
k> E`s<3 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》
eQO#Qso] Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
s 7r9,8$ 《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》
;nmM7TZ; Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
l{ex? 《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》
M }0 eu(_| Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
M,3wmW&d6 《香港政府和大韩民国政府关于相互促进和保护投资协定》
FFEfp.T1M agreement for a settlement 授产协议
hNXBVIL<& agreement for assignment 转让协议
W9t"aZo r agreement for sale 售卖协议；买卖协议
ha;l(U> agreement for sale and purchase 买卖协议
" Lh agreement for the payment of interest 支付利息协议
Gjz [1d agreement for the repayment of money 还款协议
Sd IX-k . agreement of reinsurance 再保险协议
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Agricultural Bank of China 中国农业银行
cgC\mM4Nla air passenger departure tax 飞机乘客离境税
#JA}3] Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
`\<37E\N} airport tax 机场税
, jy*1Hjd alcohol duty 酒精税
}a&mY ^ alienation 让与；让渡；转让
R7~ Yw*#, alimony 生活费；赡养费
BO.dz06(Rw All Ordinaries Index [AOI] 所有普通股指数
f>$h@/-* all risks 全险；综合险
&~B5.sppnB All Sales Record for Stock Market 《股票市场成交报告》
oUx[+Gnv Allied Capital Resources Limited 新联财务有限公司
JO@ Bf all-items index [Consumer Price Index] 总指数〔消费物价指数〕
1Q}mf !Y allocation letter 拨款信件
%HtuR2#ca allocation of fund 分配款项；预留款项
6Ggs JU allocation of profit 利润分配；溢利分配
# $\fh;!W allocation warrant 拨款令
Y{ f7
f'_ allotment 分配；配股
92dF`sv allotment notice 股份配售通知；配股通知
3Dm8[o$Z allotment of shares 股份分配
\'19BAm' allowable 可获宽免；免税的
{+("C]
b allowable business loss 可扣除的营业亏损
4ZT A> allowable expenses 可扣税的支出
y?30_#[dN allowance 免税额；津贴；备抵；准备金
L6
6- LMkH allowance for debts 债项的免税额
+TN 9ujL6@ allowance for depreciation by wear and tear 耗损折旧免税额
tJ& 5tNl allowance for funeral expenses 殡殓费的免税额
A%Z)wz{ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
7s'- +~ allowance for repairs and outgoings 修葺及支出方面的免税额
$e\N+~KNCy allowance to debtor 给债务人的津贴
%@ mGK 8 alteration of capital 资本更改
i(2y:U3[@ alternate trustee 候补受托人
Z\>, ),O amalgamation 合并
cJn HW ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
m nF}S5[9 ambit of charges 征税范围；收费范围
y[0`hSQ)~ amended valuation 经修订的估值
Em13dem American Commodities Exchange 美国商品交易所
Q
|i9aE American Express Bank Limited 美国运通银行
`GQ{*_- American Stock Exchange 美国证券交易所
RE46k`44 amortization 摊销
6R}j-1
<n amount due from banks 存放银行同业的款项
a0Oe:]mo\ amount due from banks abroad 存放海外银行同业的款项
-E&e1u,Mi amount due from holding companies 控股公司欠款
ul5|.C amount due from local banks 存放本港银行同业的款项
!)Ni dG amount due to banks 银行同业的存款
]Ql 0v"` F amount due to banks abroad 海外银行同业的存款
OCyG_DLT$5 amount due to holding companies 控股公司存款
!UV5 zmS amount due to local banks 本港银行同业的存款
N:+
taz- amount due to outport banks 外埠银行同业的存款
fW0$ s` amount for note issue 发行纸币的款额
wpPn}[a amount of bond 担保契据的款额
`T!#@&+ amount of consideration 代价款额
sLcY,AH amount of contribution 供款数额
Y'"N"$n'_ amount of indebtedness 负债款额
+1{fzb>9_ amount of principal of the loan 贷款本金额
;Fl< v@9 amount of rates chargeable 应征差饷数额
cep$_J a amount of share capital 股本额
~waNPjPRG amount of sums assured 承保款额
M<8ML!N0;t amount of variation 变动幅度
)JgC$ < amount of vote 拨款数额
|qjZ38 ;6 amount payable 应付款额
#I\Y= XCY amount receivable 应收款额
R U!?-#* Amsterdam Stock Exchange 阿姆斯特丹证券交易所
PE@+w#i7* analysis 分析
7h<> k*E) ancillary risk 附属风险
32XS `Z annual account 周年帐目；周年帐目报表；年度决算；年结
^nDal':* annual accounting date 年结日期
6`nR5 fh annual allowance 每年免税额；年积金；年度津贴；年津
#ch annual balance 年度余额
}HZ {(? annual disposable income 每年可动用收入
5vZ#b\;#V annual estimates 周年预算
EO"C8z'al annual fee 年费
p6 xPheD annual general meeting 周年大会
v"1Po_` annual growth rate 年增率；每年增长率
=fG:A(v%} annual long-term supplement 长期个案每年补助金
J =WB6z i annual pensionable emolument 可供计算退休金的年薪
setL dE i annual report 年报
o$_93<zc Annual Report on the Consumer Price Index 《消费物价指数年报》
cqL(^R. annual return 周年报表；周年申报表；每年报税表格
E'dX)J9e$/ Annual Return Rules 《周年报表规则》
6* rcR] annual review of consumer prices 每年消费物价回顾
)&1!xF annual roll-forward basis 逐年延展方式
RR25Q. c annual salary 年薪
]EL\)xC r annual statement 年度报表；年度决算表
RtF8A5ys 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
-Wjh* * annuitant 年金受益人
K84&sSi annuity 年金
rFd@mO annuity contract 年金合约
WfVMdwz= annuity on human life 人寿年金
K; kM_%9u antecedent debt 先前的债项
T)\NkM& ante-dated cheque 倒填日期支票
-}<g-*m"q anticipated expenditure 预期开支
snMQ"ju anticipated net profit 预期纯利
+ l\<? anticipated revenue 预期收入
T1~)^qQ anti-inflation measure 反通货膨胀措施
eK_*q - anti-inflationary stance 反通货膨胀立场
;) pl {_ apparent deficit 表面赤字
~$aTM_4 apparent financial solvency 表面偿债能力
n9}R W;N+u apparent partner 表面合伙人
YF[$Q=7. application for personal assessment 个人入息课税申请书
pC^[ [5A application of fund 资金应用
Cd~LsdKE5 application to release as liquidator and to destruct the books of accounts and documents
v}`1)BUeF 申请免除清盘人职务及毁灭帐簿与文件
9m!7|(QV appointed actuary 委任精算师
|cTpw1%I~ appointed auditor 委任核数师；委任审计师
'
iQ9hQjD appointed trustee 委任的受托人
_X%D w appointer 委任人
yq* Jd TF apportioned pro rata 按比例分摊
fi=?n{e' apportionment 分配；分摊
H-&3} Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
zl)&U=4l apportionment formula 分摊方程式
#<#%>Y ^ apportionment of estate duty 遗产税的分摊
xXOw: A' appraisal 估价；评估
XS/ n>C appreciable growth 可观增长
V*qY"[ appreciable impact 显着影响
{8m1dEC^@Q appreciable increase 可观增长
_Y#Bm/* appreciation 增值；升值
{ %7<" appreciation against other currencies 相对其他货币升值
e[4V%h appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Yo'K pdn appreciation tax 增值税
(T;9us0 appropriation 拨款；拨用；拨付
1ih* gJPpj appropriation account 拨款帐目
R+Lk~X^*l' Appropriation Bill 拨款法案
TG]}X\c+V| appropriation-in-aid system 补助拨款办法
Zz")`hUG approved assets 核准资产
tp+=0k2i approved basket stock 认可一篮子证券
<IH*\q:7 approved budget 核准预算
22vq=RO7Z approved charitable donation 认可慈善捐款
a|.20w5 approved charitable institution 认可慈善机构
[$:@X V( approved currency 核准货币；认可货币
qy9i9$8 approved estimates 核准预算
x7gjG"V approved estimates of expenditure 核准开支预算
ak2dn]]D approved overseas insurer 核准海外保险人
d
Uz<1^L approved overseas trust company 核准海外信托公司
uGCtLA+sL approved pooled investment fund 核准汇集投资基金
]L(54q;W approved provident fund scheme 认可公积金计划
,wT g$ g-$ approved provision 核准拨款
B/_6Ieb+ approved redeemable share 核准可赎回股份
EIK*49b2 approved regional stock 认可地区性证券
x MsGs approved retirement scheme 认可退休金计划
)P a*+ew7 approved subordinated loan 核准附属贷款
+2yF|/WW# arbitrage 套戥；套汇；套利
"WP% REE! arbitrageur 套戥者；套汇者
QK7e|M arbitrary amount 临时款项
=h[yA f arrangement 措施；安排；协定
@YB85p"]J. arrears 欠款
R-C5*$ arrears of pay 欠付薪酬
,RN|d0dE arrears of revenue 逾期未收税款；逾期未收的帐项
^H'kH l'F articles of association 组织章程；组织细则；组织章程细则
Mi D Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
NDW8~lkL ascertainment of profit 确定利润
Lupy:4AD "Asia Clear" “亚洲结算系统”
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Asia Commercial Bank Ltd. 亚洲商业银行有限公司
AA.Ys89V Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
x\]z j! Asian Development Fund [ADF] 亚洲发展基金
SJ[AiHR Asian dollar bond 亚洲美元债券
<i7agEdZD Asian dollar market 亚洲美元市场
` U#Po_h q Asian dollar rate 亚洲美元利率
WV kG 2 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
oek #^:pF Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
bQV("~# asked price 沽盘；喊价；索价；卖方报价
2$)mC9 assessable income 应评税入息
1gk0l'.z assessable loss 应评税亏损
x
Ty7lfSe assessable profit 应评税利润
z+Z%H#9e assessable value 应评税值
qAORWc assessed profit 估定利润
,5kv n assessed value 经评估价值
xv&S[=Dt assessment 评税；评定；估价；评税单
oB}K[3uB:t assessment number 评税编号；估价编号
%t{Sb4XZ4k assessment of additional tax 补加税评税
^\{J5 assessment of performance 业绩评估；实绩评价
~zj"OG"zOw Assessor 评税主任
S|) J{~QH asset price bubbles 资产价格泡沫
kU(kU2u%9 asset-backed securities 具资产保证的证券
#!1IP~ assets accretion 资产增值
IadK@?X6j assets and liabilities 资产与负债
;YM]K R; assets betterment statement 资产递增表；资产改进表
ex=) H%_| assets lending 实物放款；有抵押贷款
; ,v.(Z ic assets of the company passing on the death 死者去世时转移的公司资产
^f 6
{ 0 assets pledged as security for liabilities 用作负债抵押的资产
F'ENq6 assets portfolio 资产投资组合
&|NZ8:*+# assets price 资产价格
3F uCW assets quality 资产质素
_y"a2M assets realization 资产变现
p4y6R4kyT assets refinancing arrangement 资产再集资安排
? 4MSgu assets securitization 资产证券化
HoV{U zm assets situated outside Hong Kong 在香港以外地方的资产
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assets stripping 削减资产；拆卖资产
i.F8 assets value 资产值
]qMH=>pOsj assignee 承让人
)*Vj3Jx assignment 转让；转让书；转让契
Tfr`?:yF assignment of interest 权益转让
J$#D:KaU:N assignment of letters patent and trade mark 专利证书及商标转让
qK A_ A% assignment of property 物业转让；物业转让书
e6o/q)9# assignment right 转让权
hi0XVC95 assignor 转让人
B#Qpd7E+* associate 有联系的人；有关连人士；相联者；合伙人；联系人
r:.6"VQu} Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
U(P :J e associate member 附属会员
Z$1.^H.D b associated body corporate 相联法人团体
s9G)Bd 8 associated company 相联公司；联属公司
oFb\T iLu associated corporation 相联法团
& b!vWX1N Association of Chartered Certified Accountants [ACCA] [United Kingdom]
L2<+#O# 公认会计师公会〔英国〕
Mc!2mE%47m Association of Futures Exchange Brokers 香港期货经纪协会
l$=Gvb Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
{ dZ! I association of underwriters 承保人组织
\+G.]|" Y assumption of control 接管
)G^p1o;\ assurance 担保；保险；转易；转易书
A0UV+ -PP assurance of interest 权益的转易
Lp!0H `L at 19XX price 按一九ＸＸ年价格计算
iF8@9 m at a discount 按赔价计算；按贴水价格计算；打折扣
ZRX^^y N at a premium 按溢价计算；按升水价格计算
f!mE1,eBEe at call 通知付款；按通知
ruzMag) at constant market price 按固定市价计算
XNKtL]U}$ at constant price 按固定价格计算
g(KK9Unu at cost 按成本计算
h)7v1,;w' at current market price 按当时市价计算；按现时市价计算
6W] OpM at current price 按当时价格计算；按现时价格计算
QN3 qF|)) at factor cost 按要素成本计算；按生产要素成本计算
\)p4okpR at money-of-the-day price 按付款当日价格计算
^4RO at or better 按指定或较佳价位〔买卖指令〕
"OVi /:*B at par 按面值计算；平价
0
-!?W at sight 见票即付
`S5>0r5[ at the close 按收市盘
g%+ql[(4 at the opening 按开市盘
,eyp $^ 2 attestation 见证；见证条款
V/@[%w= at-the-money option 平价期权
fYb KmB attorney 受权人；受托代表人
<=$rU232} attornment 新拥有人承认书
SgyqmYTvZw attributable profit 可归属利润
23)F-.C}j attributable share value 可归属股份价值
Th.3j's Auckland Stock Exchange 奥克兰证券交易所
yB
1I53E auction 拍卖
!?S5IGLOj auctioneer 拍卖商
FK-}i|di audit 审计；核数
wE Z,49 Audit Commission 审计署
>-UD]?> Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
BvSdp6z9Iv 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〕
=VCi8jDkP audit review 帐目审查
/]pX8
d Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
_RN/7\ audited account 审计帐目；经审计的帐目
) )fDOJ audited annual account 经审计的周年帐目
dko [ audited balance sheet 经审计的资产负债表
ZYrKG+fkl auditor 核数师；核数主任；审计师
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`3$ auditor's certificate 核数师证明书；审计师证明书
9 )ACgz&( auditor's report 核数师报告；审计师报告
aIQr b Aussie bond 澳元债券
!&'# a austerity budget 紧缩预算
k,a,h^ {}j Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Lr K9F^c Australia All Ordinaries Index 澳洲所有普通股票指数
"1_{c *ck Australian Dollar [AUD] 澳元
yW%&_s0 Australian Options Market 澳大利亚期权市场
>oVc5} Australian Securities Commission 澳洲证券事务监察委员会
zC<'fT/rG Australian Society of Certified Practising Accountants 澳洲执业会计师公会
M|1eqR%x-? Australian Stock Exchange 澳大利亚证券交易所
N5[_a/ Austrian Schilling [ATS] 奥地利先令
~l;yr
@ authentication 认证；鉴证
zf M<x,XdY authority to purchase 委托购买证；委购书
9` OG authorization 认可；核准；授权；授权书
*K]>} authorization by direction 指示授权
eUX@9eML authorization by instruction 指令授权
C}x4#bNK authorization by warrant 令状授权
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~s_E authorization of unit trust 单位信托的认可
9m%7dsv authorized agent 指定代理人
e@='Q H authorized capital 法定资本
Z}]:x
`fXd authorized clerk 出市员
EG'7}W authorized dealer 认可交易商
+J\L4ri k
authorized financial institution 认可财务机构
p*A^0DN'Fn authorized fund 认可基金
e}{8a9J<%_ authorized fund house 获授权的基金公司；认可基金公司
XMjI}SPG authorized institution 认可机构
p=:7 atE authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
N{?Tm`"" authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
43UJ#rF authorized insurer 获授权保险人；获认可承保人
bx+(.F authorized investment 特准投资项目
NTXws4'D authorized person 获授权人
U'J P1\ authorized representative 获授权代表
Y9z:xE authorized share capital 法定股本
s98: *o3 automated quotation system 自动报价系统
D<+ bzC Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
E#yCcC!wMY 自动交易系统〔香港期货交易所有限公司〕
[X0k{FR automatic adjustment mechanism 自动调整机制
uYG #c(lc automatic adjustment system 自动调整系统
)_Z]=5Ds Automatic Clearing House 自动票据交换所
BsoFQw4$9 automatic exchange rates accumulation system 自动化汇率累集系统
Y2RxD\!Z Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
9$B)h rJo
automatic teller machine [ATM] 自动柜员机
-~QlHp&SY autopay 自动转帐
f 3nnXE" available assets 可用资产
A5 &>!y available fiscal reserve 现存财政储备
<) >gg! available profit 可用利润
|[lxV&SD . Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
v*vub#wP average 平均；平均数；海损
D'HL /[@` average basic salary 平均基本薪金
` 4s#5g average consumer expenditure 平均消费开支；一般消费开支
5Ws:Ei{R average cost 平均成本
F9>(W#aC average cost of land production 增辟土地平均成本
;j[q?^ b average daily turnover 平均每日成交额
7)ES!C average daily wage rate 平均每日工资率
:X1`wBu average expenditure pattern 平均开支模式
Yke<Wy 1 average growth rate 平均增长率
{[(W4NAlH average net fixed assets 固定资产平均净值
\t&n
jMWpZ average of relatives 相对价格平均数
0lvb{Zd average price 平均价格
R 47I\{ average propensity to consume 平均消费倾向；一般消费倾向
L H?gJ8` average propensity to save 平均储蓄倾向；一般储蓄倾向
oT9XJwqnv average rate 平均率
C9"f6>i average revenue 平均收入；平均收益
NKI k d average stock 平均库存；平均存货
$G^H7|PzdC average yearly rent 平均年租
\rw'QAi8r avoidance of double taxation 避免双重课税
cG~_EX$ avoidance of tax 避税
