A:
%FLz}QW* A share Ａ股；甲类股份
d4/snvq abatement of tax 减税；减扣免税额
dgE|*1/0 ABN AMRO Bank N.V. 荷兰银行
k
uU,7 <o above-the-line expenditure 线上项目支出；经常预算支出
%JBp~" above-the-line receipt 线上项目收入；经常预算收入
<_8\}! ABSA Asia Limited 南非联合亚洲有限公司
K &<bn22 absolute change 绝对数值变更
]pl g@ absolute expenditure 实际开支
(A\qZtnyl absolute guideline figure 绝对准则数字
{HNGohZt absolute interest 绝对权益
2sjV*\Udf absolute order of discharge 绝对破产解除令
:D} xT] absolute profit margin 绝对利润幅度
? Q wDV` absolute value 实值；绝对值
;$&&tEh) absolutely vested interest 绝对既得权益
0wB ?U~ absorbed cost 已吸收成本；已分摊成本
G<9M bMG absorption 吸收；分摊；合并
5[]7baO)h1 absorption rate 吸收率；摊配率；分摊率
cgc| G ACB Finance Limited 亚洲商业财务有限公司
$T tCV R acceptable form of reciprocity 合理的互惠条件
>&RpfE[ acceptable rate 适当利率；适当汇率
v )!Rir5 acceptance agreement 承兑协议
?Q=" w5OOD acceptance for honour 参加承兑
w '~f Z* acceptor 承兑人；接受人；受票人
mWsVOf>g acceptor for honour 参加承兑人
?%i|].<-' accident insurance 意外保险
^;$a_eR Accident Insurance Association of Hong Kong 香港意外保险公会
,xuqQ;JX accident insurance scheme 意外保险计划
x,@ cU}D accident year basis 意外年度基准
2TmQaDu%b accommodation 通融；贷款
_OZrH(8 accommodation bill 通融票据；空头票据
acdaDY accommodation party 汇票代发人
|s+[489g'6 account balance 帐户余额；帐户结余
eEb(TG~,Y account book 帐簿
jAfUz7@ account collected in advance 预收款项
M['8zN account current book 往来帐簿
`22F@JYN account of after-acquired property 事后取得的财产报告
K;,n?Q w account of defaulter 拖欠帐目
(\e,,C%; account payable 应付帐款
*e H[~ 4 account payee only [A/C payee only] 只可转帐；存入收款人帐户
HY~\e|o account receivable 应收帐款
fJn;|'H! account receivable report 应收帐款报表
pi q %b] account statement 结单；帐单；会计财务报表
79n,bb5 account title 帐户名称；会计科目
ow:c$Zq accountant's report 会计师报告
j0>S )Q Accountant's Report Rules 会计师报告规则
I5wf|wB- accounting and auditing procedure 会计与审计程序；会计与核数程序
k=Pu4:RF Accounting Arrangements 《会计安排》
7C9qkQ
Jqn accounting basis 会计基础
5O#CdN-S accounting by Official Receiver 破产管理署署长呈交的帐目
J1cD)nM<A Accounting Circular 《会计通告》
zq80}5%2CT accounting class 会计类别
LUna stA^ accounting date 记帐日期；会计结算日期
T12?'JL^r accounting for money 款项核算
Y
6K<e:Y Accounting Officer 会计主任
T-xcd accounting period 会计报告期；会计期
oil s;*q accounting policy 会计政策；会计方针
mLd=+&M accounting practice 会计惯例
282
m^
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'vgw>\X( accounting record 会计记录
z2i?7)(?;A accounting report 会计报告
:aV(i.LW
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
,+3l9F uQ Accounting Society of China 中国会计学会
F[ N{7C3 accounting statement 会计报表
#[ vmS accounting system 会计制度；会计系统
_ M8 Q% accounting transaction 会计事项；帐务交易
l]%_D*<Y accounting treatment 会计处理
IxAKIa[HY accounting year 会计年度
d!{,[8& accretion 增值；添加
K
4j'e6 accrual 应计项目；应累算数目
,@ tY D(Z accrual basis 应计制；权责发生制
WEFYV=I\ accrual basis accounting 应计制会计；权责发生制会计
H^_[nL accrue 应累算；应计
)}\jbh>RH accrued benefit 应累算利益
.e!dEF)D accrued charges 应计费用
j2} C accrued cumulative preference share dividend 应累算的累积优先股股息
? ;i O accrued expenses 应累算费用
\CM/KrCR accrued interest payable 应付利息；应计未付利息
rBye%rQRq accrued interest receivable 应收利息；应计未收利息
'b]GcAL accrued right 累算权益
{'l^{"GO" accruing profit 应累算的利润
-^=gQ7f9 accumulated fiscal reserve 累积财政储备
+v2Fr} accumulated profit 累积利润；滚存溢利
HUuL3 lYka accumulated reserve 累积储备
F-k3 'eyY accumulation of surplus income 累积收益盈余
}BlVLf%C acquired assets 既得资产
cx_ FtD acquisition 收购；购置；取得
p 2It/O acquisition cost 购置成本
><}FyK4C acquisition expenses 购置费用
n" N!76 acquisition of 100% interest 收购全部股权
^s\(2lB\F acquisition of control 取得控制权
NVU @m+m ~ acquisition of fixed assets 购置固定资产
A6v02WG_1T acquisition of shell “买壳”
r" d/ 9 acquisition price 收购价
vz #VW act of God 天灾
w&jyijk( acting partner 执事合伙人
v!27q*;8H active market 买卖活跃的市场；交投畅旺的市场；旺市
j$'L-kK+ active partner 积极参与的合伙人
8VQJUwf; active trading 交投活跃
PVH^yWi
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Y*/:IYr` actual cost 实际成本
>&6pBtC_ actual expenditure 实际开支；实际支出
lM`M70~ actual income 实际入息；实际收入；实际收益
-'BC*fV r actual market 现货市场
Ox7v*[x' actual price 现货价；实际价格
|s`j=<rNQI actual profit 实际利润
^\Tde*48 actual quotation 实盘；实际价位；实际报价
_eb:"(m actual year basis 按实际年度计算
-CtLL _ I actuals 实货
:akEl7/& actuarial investigation 精算调查
vM!lL6T: actuarial principle 精算原则
nd*9vxM actuarial report 精算师报告
,*$L_itL Actuarial Society of Hong Kong 香港精算学会
dP 63bV actuarial valuation 精算师估值
,~u 5SR actuary 精算师
u>o<u a
p ad referendum agreement 暂定协议；有待覆核的协定
XdE#l/# ad valorem duty 从价税；按值征税
!`"@! ad valorem duty system 从价税制
Wew'bj
ad valorem fee 从价费
>a7OE=K ad valorem tariff 从价关税
(7^5jo[D additional allowance 额外免税额
Ss6mN;&D additional amount for unexpired risk 未过期风险的额外款额
)'3(=F$+l additional assessable profit 补加应评税利润
*@/1] W additional assessment 补加评税
BOC lMeA4 additional commitment 额外承担
nt. A X additional commitment vote 额外承担拨款
s ;EwAd( additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
AdB B#zd additional dependent parent allowance 供养父母额外免税额
@yiAi:v@ additional provision 额外拨款
Z^ynw8k" additional stamp duty 附加印花税
95LZG1]Rb additional tax 补加税罚款；补加税款
Z Bjy Q4h Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
bC*( ,n<' adjudged bankrupt 被裁定破产
Br^4N9 adjudicated bankrupt 裁定破产人
C#{s[l \] adjudication fee 裁定费；评定印花税额手续费；评估契据费
#^%HJp^ adjudication of bankruptcy 裁定破产；宣告破产
?# ~3%$> adjudication of insolvency 裁定无力偿还债务
gZ
vX~ adjusted actual 经调整的实数；调整后的实数
l2 H-E&'= adjusted current assets 经调整的流动资产；调整后的流动资产
:U;n?Zu
S adjusted figure 经调整的数字；调整后的数额
=v^LShD2^ adjusted liabilities 经调整的负债；调整后的负债
_RI`I}&9Z adjusted loss 经调整的亏损；调整后的亏损
Bh3N6j+$d 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
=)_9GO adjusted profit 经调整的利润；调整后的利润
Wm ri% adjusted surplus 经调整的盈余额；调整后的盈余额
eaLR-+vEB adjusted value 经调整的价值；调整后的价值
"< [ 'W( adjustment 调整；修订；理算〔保险〕
n^vL9n_N adjustment centre 调剂中心
t8SvU adjustment lag 调整过程的时间差距；调整时差
.axJ '*~W adjustment mechanism 调整机制
NqyKR&; adjustment of loss 亏损调整
F<FNZQ@<U adjustment process 调整过程；调整程序
w _zUA'n+ adjustment range 调整幅度
'"u>;Bq administered exchange rate 受管制汇率
3"v
k$ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
\"r84@< administration expenses 行政费用
)@lZ~01~d administration fee 手续费；行政费
'Mp8!9=& administration in bankruptcy 破产管理
F3d: W:^_ administration order 遗产管理令
U~9Y9qzy, administrator 管理人；遗产管理人
g-G;8x'n administrator of the estate 遗产管理人
R"@J*\;$T admission of debt 债项承认书
RNa 59b admission of proof 接纳债权证明
6<aZr\Ufg advance 放贷款项；垫付款项；预支款项；预付款项
B$ty`/{w,B advance account 暂支帐目；预付款帐户
`N;}G f-' advance compensation 预付补偿金
yC% zX}5 advance from shareholder 股东垫款
>i&"{GZ advance pending reimbursement 预支以待日后付还
War<a#0 advanced economy 先进经济体系
`Wc" Ix0 advancement 预付；预付财产
VycC uq&M advances warrant 垫款令
JSXJlau advancing 贷出
cV;<!f+ adverse balance 逆差
9)c{L<o}T adverse exchange 逆汇
+M )ep\j advertisement addressed to shareholders 在报章刊登的致股东通告
#eRrVjbo advice for collection 托收通知书
Myj 5qh advice of drawing 提款通知书；汇票通知书
hY* ylzr83 advice of payment 付款通知
# 6g9@tE Advisory Committee [Securities and Futures Commission]
1 co;U 谘询委员会〔证券及期货事务监察委员会〕
F_ ^)zss Advisory Committee on Diversification 经济多元化谘询委员会
Go^a~Sf$ affidavit 誓章；遗产申报誓章
e6G=Bq$ affidavit of no receipt 述明无收款的誓章
=w&bS,a"y affiliate 联号；联营公司；附属公司
5Z8Zb. affiliated company 附属公司；联号；联营公司
IKz3IR eu affirmation [estate duty] 非宗教式宣誓〔遗产税〕
J#1-Le8@ affordability 负担能力
T [? wbYfW African Development Bank [AfDB] 非洲开发银行
w^Mj[v# after-acquired property 事后取得的财产
u& 4i=K'x8 after-hours dealing 市后交易
4n9".UHh after-tax profit 税后盈利；税后利润；税后溢利
L3N ?^^] agency agreement 代理协议
0f_+h %%= agency expenses 代理机构的开支
TTYM!+T agency fee 代理费
YLX LaC[ Agency Law 《代理法》
-RLY.@'d-M agent 代理人；承销人
|\}& mBR agent of company 公司代理人
@Sr{6g*I agent's fee 代理人费；经纪费
~nP~6Q'wSH aggregate 总计；总数；总体数字
D PWt=IFU aggregate amount 总款额；总额
@~=*W 5 aggregate assets and liabilities 总体资产与负债
LL0Y$pHV aggregate at constant price 按固定价格计算的总体数字
}]<Ghns aggregate demand 总需求
= 00c1v aggregate gross position 总持仓量
iH`Q4 aggregate limit 总限额
X[SdDYMY aggregate of salaries tax 合计薪俸税
{+3
`{34e aggregate performance 总体表现；总体业绩
=~D QX\ aggregate supply 总体供应
^@V; `jsll aggregate surplus 总盈余
2@Nt6r aggregate total 整体总额
[
pe{,lp aggregate value 总值；合计价值
)X 2 /_3 aggregated basis 合计基准
=K \xE" aggregated net chargeable income 合计应课税入息实额
= :/4) aggregation 合并计算；合计；总和
o){\ qhLp aggregation of incomes of husband and wife 夫妇入息合并计算
\PzJ66DL! aggregation of property 财产的总和
YAdk3y~pL agio 差价；贴水
"y9]>9:$- 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》
f 0|wN\ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
+QW | 8b 《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》
De-hHY{> Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
q\$k'(k>35 《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》
0X<U.Sxn Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
c:[8ng 2v 《香港政府和大韩民国政府关于相互促进和保护投资协定》
u*S-Pji,x agreement for a settlement 授产协议
5r ` x\ agreement for assignment 转让协议
yg^ 4<A agreement for sale 售卖协议；买卖协议
`DFo:w!k agreement for sale and purchase 买卖协议
gTQc=,3l3 agreement for the payment of interest 支付利息协议
'>^!a!<G agreement for the repayment of money 还款协议
|muZv!,E agreement of reinsurance 再保险协议
iAr]Ed"9| Agricultural Bank of China 中国农业银行
|V&E q>G air passenger departure tax 飞机乘客离境税
3Fg{?C_l Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
@$| 8zPs airport tax 机场税
b{Bef*`/ alcohol duty 酒精税
so>jz@!EE alienation 让与；让渡；转让
98rO]rg alimony 生活费；赡养费
0F%/R^mw All Ordinaries Index [AOI] 所有普通股指数
;U&~tpd all risks 全险；综合险
IcA]B?+ All Sales Record for Stock Market 《股票市场成交报告》
)B9 /P >c Allied Capital Resources Limited 新联财务有限公司
ILIv43QKM( all-items index [Consumer Price Index] 总指数〔消费物价指数〕
*AG01# ZF allocation letter 拨款信件
$YiG0GK<" allocation of fund 分配款项；预留款项
tPb <*{eG allocation of profit 利润分配；溢利分配
r`Bm" xI allocation warrant 拨款令
yTR5*{?j allotment 分配；配股
fP/;t61Z allotment notice 股份配售通知；配股通知
p Hzl/b8 allotment of shares 股份分配
+6 2 }//_? allowable 可获宽免；免税的
;--p/h*. allowable business loss 可扣除的营业亏损
7? ILmYBw allowable expenses 可扣税的支出
7po;*?Ox allowance 免税额；津贴；备抵；准备金
2Mu3] 2> allowance for debts 债项的免税额
re fAgS!=q allowance for depreciation by wear and tear 耗损折旧免税额
|)OC1=As allowance for funeral expenses 殡殓费的免税额
5Y>fVq{U?; allowance for inflation 为通货膨胀而预留的款项；通胀准备金
* >k6n5% allowance for repairs and outgoings 修葺及支出方面的免税额
ul{D)zm\D allowance to debtor 给债务人的津贴
(\%J0kR3[ alteration of capital 资本更改
F8xu&Vk0: alternate trustee 候补受托人
' L-h2 amalgamation 合并
v.53 fx ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
\rY\wa ambit of charges 征税范围；收费范围
3$3%W<&^ amended valuation 经修订的估值
z+c'-!e/ American Commodities Exchange 美国商品交易所
jfYM*% American Express Bank Limited 美国运通银行
3uL$+F American Stock Exchange 美国证券交易所
,U~in)\
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l%qfaU2 amount due from banks 存放银行同业的款项
R@KWiV amount due from banks abroad 存放海外银行同业的款项
*i"Mu00b amount due from holding companies 控股公司欠款
W~5 gTiBZ] amount due from local banks 存放本港银行同业的款项
tm.&k6% amount due to banks 银行同业的存款
wj8\eK)]L amount due to banks abroad 海外银行同业的存款
>:OP+Vc amount due to holding companies 控股公司存款
L+G i amount due to local banks 本港银行同业的存款
m4^VlE,`Dh amount due to outport banks 外埠银行同业的存款
9hgIQl amount for note issue 发行纸币的款额
9t7 e~&R amount of bond 担保契据的款额
y!x-R !3 amount of consideration 代价款额
Z
ZT2c0AK amount of contribution 供款数额
KVHK~Y-G amount of indebtedness 负债款额
X7SSTcA amount of principal of the loan 贷款本金额
a
YY1*^ amount of rates chargeable 应征差饷数额
mh F@S@ amount of share capital 股本额
`FK qVd amount of sums assured 承保款额
)>]SJQ!k amount of variation 变动幅度
'.e 5Ku amount of vote 拨款数额
GYonb) F amount payable 应付款额
_k5$.f:Yj< amount receivable 应收款额
=H"%{VeC5 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
%5;kNeD\Fq analysis 分析
]0pI6" ancillary risk 附属风险
y*8;T v| annual account 周年帐目；周年帐目报表；年度决算；年结
BT(G9 Pj; annual accounting date 年结日期
3]>YBbXvE annual allowance 每年免税额；年积金；年度津贴；年津
w$749jGx annual balance 年度余额
s%?<:9 annual disposable income 每年可动用收入
/sVmQqVY annual estimates 周年预算
tAb3ejCo? annual fee 年费
.>'J ^^ annual general meeting 周年大会
!zxq9IhWR annual growth rate 年增率；每年增长率
`U ;V- annual long-term supplement 长期个案每年补助金
ltd'"J/r annual pensionable emolument 可供计算退休金的年薪
CF 5%&B annual report 年报
C |rl",& Annual Report on the Consumer Price Index 《消费物价指数年报》
+@PZ3
[s annual return 周年报表；周年申报表；每年报税表格
T{T> S%17~ Annual Return Rules 《周年报表规则》
jw]IpGTt annual review of consumer prices 每年消费物价回顾
*JaFt@ x annual roll-forward basis 逐年延展方式
OmP(&t7 annual salary 年薪
87nsWBe annual statement 年度报表；年度决算表
_"'-f l98* Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
m >b
i$Y annuitant 年金受益人
NO#^_N`#\ annuity 年金
y)Lyo'` annuity contract 年金合约
/zV0k W>N annuity on human life 人寿年金
%$!EjyH9 antecedent debt 先前的债项
3lNw*M|") ante-dated cheque 倒填日期支票
i4
tW8 Il anticipated expenditure 预期开支
m$$9 8N anticipated net profit 预期纯利
\ y/+H anticipated revenue 预期收入
g/,O51f' anti-inflation measure 反通货膨胀措施
+'I8COoiv% anti-inflationary stance 反通货膨胀立场
@yjui apparent deficit 表面赤字
R7 By=Y!t apparent financial solvency 表面偿债能力
Xgm9>/y apparent partner 表面合伙人
s[@@INU application for personal assessment 个人入息课税申请书
7h/{F({r= application of fund 资金应用
fKT(.VN q5 application to release as liquidator and to destruct the books of accounts and documents
j Ns eD 申请免除清盘人职务及毁灭帐簿与文件
[h2V9>4: appointed actuary 委任精算师
4HDQj]z/ appointed auditor 委任核数师；委任审计师
+<I1@C appointed trustee 委任的受托人
~9ILN~91 appointer 委任人
cl-i 6[F apportioned pro rata 按比例分摊
c[0$8F> apportionment 分配；分摊
(. 3L'+F Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Yui:=GgUrr apportionment formula 分摊方程式
r^6v o6^ apportionment of estate duty 遗产税的分摊
#Ryu`b appraisal 估价；评估
X]*W + appreciable growth 可观增长
f:g<Bz=u)* appreciable impact 显着影响
]R{=| appreciable increase 可观增长
W.,J' appreciation 增值；升值
`0Q:d' appreciation against other currencies 相对其他货币升值
(;h] 'I@ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Ic&t_B*i}] appreciation tax 增值税
BmUzsfD appropriation 拨款；拨用；拨付
3B "rI appropriation account 拨款帐目
49Ue2=PP# Appropriation Bill 拨款法案
o6K BJx appropriation-in-aid system 补助拨款办法
Fk(0q/b approved assets 核准资产
uf )W? `e~ approved basket stock 认可一篮子证券
Bv@m)$9\+3 approved budget 核准预算
@+X}O /74 approved charitable donation 认可慈善捐款
cCV"(Oo[H| approved charitable institution 认可慈善机构
L{f P_DIa approved currency 核准货币；认可货币
2 5 ZGuM approved estimates 核准预算
,em6wIq, approved estimates of expenditure 核准开支预算
;+b}@ e approved overseas insurer 核准海外保险人
0XYO2 k approved overseas trust company 核准海外信托公司
iK %Rq approved pooled investment fund 核准汇集投资基金
Nyqm0C6m^ approved provident fund scheme 认可公积金计划
sqZH k+<% approved provision 核准拨款
'H cDl@E approved redeemable share 核准可赎回股份
/?XfVhA:A approved regional stock 认可地区性证券
x(7K3(#| approved retirement scheme 认可退休金计划
>6DY3\ approved subordinated loan 核准附属贷款
i)(Q Npv arbitrage 套戥；套汇；套利
-X}R(.}x arbitrageur 套戥者；套汇者
Xp?Z;$r$ arbitrary amount 临时款项
cT0g, ^& arrangement 措施；安排；协定
+li^0+3-' arrears 欠款
!3&vgvr arrears of pay 欠付薪酬
d|NNIf arrears of revenue 逾期未收税款；逾期未收的帐项
6R f5 articles of association 组织章程；组织细则；组织章程细则
M{4_BQ4 $ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
z0W+4meoH ascertainment of profit 确定利润
Hf-F-~ E "Asia Clear" “亚洲结算系统”
j5)qF1W, Asia Commercial Bank Ltd. 亚洲商业银行有限公司
L
wu;y@[ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
T?ZMmUE Asian Development Fund [ADF] 亚洲发展基金
-)I _+N Asian dollar bond 亚洲美元债券
68!f cK Asian dollar market 亚洲美元市场
&4[iC/} Asian dollar rate 亚洲美元利率
)yK!qu Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
vPs X!m[# Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
*Sf^()5C, asked price 沽盘；喊价；索价；卖方报价
7@"X~C assessable income 应评税入息
7A|jnm assessable loss 应评税亏损
*j*
WE\ assessable profit 应评税利润
Mww]l[1'EL assessable value 应评税值
]x G4T>S assessed profit 估定利润
k
WtUj assessed value 经评估价值
mN*P 2 * assessment 评税；评定；估价；评税单
]
6gu assessment number 评税编号；估价编号
@6!JW(,]\ assessment of additional tax 补加税评税
8dh Y"& assessment of performance 业绩评估；实绩评价
hF 1/=;> Assessor 评税主任
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Vq% asset price bubbles 资产价格泡沫
$g};u[y asset-backed securities 具资产保证的证券
% ze1ZWO{ assets accretion 资产增值
Mt Z(\&~ assets and liabilities 资产与负债
]> L]?Rm assets betterment statement 资产递增表；资产改进表
t_rDX hM assets lending 实物放款；有抵押贷款
#c>MUC(?s: assets of the company passing on the death 死者去世时转移的公司资产
iPOZ{'Z assets pledged as security for liabilities 用作负债抵押的资产
-!cAr
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^-!HbbVv assets price 资产价格
}(K6 YL assets quality 资产质素
\G@6jn1G( assets realization 资产变现
wVOL7vh assets refinancing arrangement 资产再集资安排
WL Lv a<{ assets securitization 资产证券化
-=}b;Kf - assets situated outside Hong Kong 在香港以外地方的资产
5KK{%6#f\ assets stripping 削减资产；拆卖资产
[ qiOd! assets value 资产值
M ]1; assignee 承让人
,pn ) > assignment 转让；转让书；转让契
#7+]%;h assignment of interest 权益转让
+ 1x)z~q= assignment of letters patent and trade mark 专利证书及商标转让
=w6}\ 'X assignment of property 物业转让；物业转让书
.`Sw,XL5 assignment right 转让权
NK~PcdGl assignor 转让人
+uELTHH= associate 有联系的人；有关连人士；相联者；合伙人；联系人
)'`CC>Q Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
yu =piP associate member 附属会员
":V%(c associated body corporate 相联法人团体
r4EoJyt associated company 相联公司；联属公司
]Ym=+lgi associated corporation 相联法团
of=ql Association of Chartered Certified Accountants [ACCA] [United Kingdom]
zMr&1*CDX 公认会计师公会〔英国〕
!f`5B( @ Association of Futures Exchange Brokers 香港期货经纪协会
[-Cu4mf f Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
nW11wtiO. association of underwriters 承保人组织
4j^bpfb, assumption of control 接管
z#RuwB+ assurance 担保；保险；转易；转易书
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WYAAW5 assurance of interest 权益的转易
[ T-*/}4$ at 19XX price 按一九ＸＸ年价格计算
dkpQ ZXi9% at a discount 按赔价计算；按贴水价格计算；打折扣
FJ}gUs{m at a premium 按溢价计算；按升水价格计算
/eb-'m at call 通知付款；按通知
@C=m?7O98 at constant market price 按固定市价计算
7C?E z%a@ at constant price 按固定价格计算
ZL,6_L/ at cost 按成本计算
H~eGgm;p at current market price 按当时市价计算；按现时市价计算
ncj !KyU at current price 按当时价格计算；按现时价格计算
K _Re}\D at factor cost 按要素成本计算；按生产要素成本计算
zC#%6@P\ at money-of-the-day price 按付款当日价格计算
>;7a1+`3 at or better 按指定或较佳价位〔买卖指令〕
WU7c F81$ at par 按面值计算；平价
@%:E } at sight 见票即付
d+e0;!s~O at the close 按收市盘
bM ^7g at the opening 按开市盘
*x!LKIpv attestation 见证；见证条款
Zt_r9xs> at-the-money option 平价期权
"O``7HA} attorney 受权人；受托代表人
m
&!X A attornment 新拥有人承认书
` .$ &T7 attributable profit 可归属利润
+<{m45 attributable share value 可归属股份价值
5e8xKL Auckland Stock Exchange 奥克兰证券交易所
'B,KFA< auction 拍卖
},s_nJR:8 auctioneer 拍卖商
{:$NfW audit 审计；核数
c ;^A)_/ Audit Commission 审计署
hX3@f;[B2 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
0#^Bf[Dn 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〕
C5MqwNX audit review 帐目审查
X|' 2R^V. Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
-x5F;d} audited account 审计帐目；经审计的帐目
x;(g audited annual account 经审计的周年帐目
-"tY {}z audited balance sheet 经审计的资产负债表
j76%UG\Ga auditor 核数师；核数主任；审计师
.`+yo0O: auditor's certificate 核数师证明书；审计师证明书
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Xr auditor's report 核数师报告；审计师报告
WL:0R> 0 Aussie bond 澳元债券
^vM_kAr A austerity budget 紧缩预算
a
ea0+,; Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
=Epq%,4nG Australia All Ordinaries Index 澳洲所有普通股票指数
He<;4?: Australian Dollar [AUD] 澳元
8)?_{ Australian Options Market 澳大利亚期权市场
ST%
T =_q Australian Securities Commission 澳洲证券事务监察委员会
yV2e5/i Australian Society of Certified Practising Accountants 澳洲执业会计师公会
A2 BRbwr> Australian Stock Exchange 澳大利亚证券交易所
g}Mi9Kp Austrian Schilling [ATS] 奥地利先令
GV>&g authentication 认证；鉴证
Wc\+x1 :8 authority to purchase 委托购买证；委购书
U(Z!J6{c authorization 认可；核准；授权；授权书
5*1#jiq authorization by direction 指示授权
GW8CaTf ~ authorization by instruction 指令授权
$Elkhe]O % authorization by warrant 令状授权
R"{l[9j4> authorization of unit trust 单位信托的认可
#g{Mne authorized agent 指定代理人
;W ~4L+e authorized capital 法定资本
| *fNH(8&H authorized clerk 出市员
+o u Y authorized dealer 认可交易商
}DHUTP2;yz authorized financial institution 认可财务机构
[zx|eG<&- authorized fund 认可基金
3a^)u-9,x authorized fund house 获授权的基金公司；认可基金公司
&g
{<HU?BT authorized institution 认可机构
0E RsMnU' authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
bBG/gQ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
#fj[kq)&S authorized insurer 获授权保险人；获认可承保人
s>r ^r%uK authorized investment 特准投资项目
P9s_2 KOF authorized person 获授权人
4|=vxJ authorized representative 获授权代表
B.RRdK+: authorized share capital 法定股本
\OA
L Or automated quotation system 自动报价系统
<r3Jf}%tT Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
C ]Q>*=r 自动交易系统〔香港期货交易所有限公司〕
506V0]`/ automatic adjustment mechanism 自动调整机制
:G0+;[?N automatic adjustment system 自动调整系统
N3Z@cp Automatic Clearing House 自动票据交换所
UO1$UF!
QC automatic exchange rates accumulation system 自动化汇率累集系统
-!~vA+jw1 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
+ ~~ Z0.[ automatic teller machine [ATM] 自动柜员机
q}s K autopay 自动转帐
i pwW%"6 available assets 可用资产
L^)qe^%3 available fiscal reserve 现存财政储备
pND48 g; available profit 可用利润
0mVuD\#=! Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
zuMO1s average 平均；平均数；海损
vbedk+dd?A average basic salary 平均基本薪金
PqI![KxZW average consumer expenditure 平均消费开支；一般消费开支
Yw1Y -M average cost 平均成本
gW}} 5Xq average cost of land production 增辟土地平均成本
0$l&i=L average daily turnover 平均每日成交额
$bFgsy*N2 average daily wage rate 平均每日工资率
80HEAv,O average expenditure pattern 平均开支模式
/cYk+c
average growth rate 平均增长率
I:HV6_/^-G average net fixed assets 固定资产平均净值
A]#_"fayo average of relatives 相对价格平均数
XHZLW h"gS average price 平均价格
WSS(Bm|B average propensity to consume 平均消费倾向；一般消费倾向
a}w&dE$!- average propensity to save 平均储蓄倾向；一般储蓄倾向
,[^o9u uB average rate 平均率
Yx!n*+ :J average revenue 平均收入；平均收益
1 0V+OIC average stock 平均库存；平均存货
>pnz_MQ average yearly rent 平均年租
PK8V2Ttv avoidance of double taxation 避免双重课税
$6Z[|9W^A avoidance of tax 避税
