A:
6vbWe@#U/ A share Ａ股；甲类股份
EgOA Ev abatement of tax 减税；减扣免税额
A[oLV"J6x5 ABN AMRO Bank N.V. 荷兰银行
W $B&asO above-the-line expenditure 线上项目支出；经常预算支出
*;"N kCf above-the-line receipt 线上项目收入；经常预算收入
bY|%ois4 ABSA Asia Limited 南非联合亚洲有限公司
}__g\?Yf absolute change 绝对数值变更
R7;SZo absolute expenditure 实际开支
IfzHe8> absolute guideline figure 绝对准则数字
veF l0ILd absolute interest 绝对权益
*%l&'+ absolute order of discharge 绝对破产解除令
zpV@{%VSj absolute profit margin 绝对利润幅度
x%23oPM absolute value 实值；绝对值
`zGK$,[% absolutely vested interest 绝对既得权益
Tf7$PSupP absorbed cost 已吸收成本；已分摊成本
gcqcY absorption 吸收；分摊；合并
)IPnSh/ < absorption rate 吸收率；摊配率；分摊率
d)1)/Emyj ACB Finance Limited 亚洲商业财务有限公司
jb~a z acceptable form of reciprocity 合理的互惠条件
BF@(`D&> acceptable rate 适当利率；适当汇率
blNE$X+0| acceptance agreement 承兑协议
$e& ( ncM acceptance for honour 参加承兑
l>`N+ pZ$ acceptor 承兑人；接受人；受票人
(f#QETiV acceptor for honour 参加承兑人
d"<Q}Ay accident insurance 意外保险
gP"p7\
( Accident Insurance Association of Hong Kong 香港意外保险公会
A ${b] accident insurance scheme 意外保险计划
kq6S`~J^R accident year basis 意外年度基准
@[#U_T- I accommodation 通融；贷款
L]hXAShmb accommodation bill 通融票据；空头票据
@[u! accommodation party 汇票代发人
.F:qJ6E account balance 帐户余额；帐户结余
b#bdz1@s account book 帐簿
iDt^4=` account collected in advance 预收款项
nr*~R-,\ account current book 往来帐簿
DeE -M " account of after-acquired property 事后取得的财产报告
>8_#L2@ account of defaulter 拖欠帐目
s
`HSTq2 account payable 应付帐款
E/|]xKG account payee only [A/C payee only] 只可转帐；存入收款人帐户
}hrLM[ account receivable 应收帐款
s\i=-` account receivable report 应收帐款报表
G;_QE<V~_ account statement 结单；帐单；会计财务报表
sfNXIEr^ account title 帐户名称；会计科目
AVVL]9b_2 accountant's report 会计师报告
A"x1MjuqLM Accountant's Report Rules 会计师报告规则
&, 4]XT accounting and auditing procedure 会计与审计程序；会计与核数程序
^wPKqu)^ Accounting Arrangements 《会计安排》
lwYk`' accounting basis 会计基础
nv1'iSEeOl accounting by Official Receiver 破产管理署署长呈交的帐目
oJe9H < Accounting Circular 《会计通告》
J\<7M8
accounting class 会计类别
0* < gGC accounting date 记帐日期；会计结算日期
L@2%a' accounting for money 款项核算
Mz T#1~ Accounting Officer 会计主任
\?c 0 XD accounting period 会计报告期；会计期
^8$CpAK]M accounting policy 会计政策；会计方针
}$!bD
accounting practice 会计惯例
mE( EyB< accounting principle 会计准则
Y$b4Ga9j accounting record 会计记录
^ j;HYs_ accounting report 会计报告
9PjL
4A Accounting Services Branch [Treasury] 会计事务部〔库务署〕
`<kH Ncm Accounting Society of China 中国会计学会
<8Ek-aNNt accounting statement 会计报表
xy>wA accounting system 会计制度；会计系统
Z.Lm[$/edn accounting transaction 会计事项；帐务交易
CZRrb 84 accounting treatment 会计处理
=Xh^@ OR accounting year 会计年度
kF.!U/C accretion 增值；添加
G,M &z>ub0 accrual 应计项目；应累算数目
\bYuAE1q accrual basis 应计制；权责发生制
ljV tFm< accrual basis accounting 应计制会计；权责发生制会计
YW " }hU accrue 应累算；应计
-Bbg'=QZa accrued benefit 应累算利益
t5mI)u accrued charges 应计费用
vK6YU9W~J accrued cumulative preference share dividend 应累算的累积优先股股息
.Gq.s t% accrued expenses 应累算费用
Os^ sOOSY accrued interest payable 应付利息；应计未付利息
vzK* 1R5 accrued interest receivable 应收利息；应计未收利息
|7]7~ 6l accrued right 累算权益
Ou </{l/ accruing profit 应累算的利润
' Bb]< L` accumulated fiscal reserve 累积财政储备
Epj accumulated profit 累积利润；滚存溢利
J01w\#62pQ accumulated reserve 累积储备
7)$U >|= accumulation of surplus income 累积收益盈余
J~ KWn. acquired assets 既得资产
x3=W{Fv@4 acquisition 收购；购置；取得
^6[KzE#* acquisition cost 购置成本
}uo5rB5D acquisition expenses 购置费用
s
(|T@g acquisition of 100% interest 收购全部股权
B3K!>lz acquisition of control 取得控制权
S>}j sP:V acquisition of fixed assets 购置固定资产
26JP<&%L acquisition of shell “买壳”
3xef>Xv= acquisition price 收购价
*k==2figz act of God 天灾
g]85[xz acting partner 执事合伙人
)hm U/E @ active market 买卖活跃的市场；交投畅旺的市场；旺市
geU-T\1[l active partner 积极参与的合伙人
fpf1^ TZ active trading 交投活跃
LSb3w/3M actual circulation 实际流通
{PgB~|W actual cost 实际成本
R 5 47 actual expenditure 实际开支；实际支出
} Uki )3( actual income 实际入息；实际收入；实际收益
r|4jR6%<'m actual market 现货市场
BM=`zGh" actual price 现货价；实际价格
`?LQd2p actual profit 实际利润
ta"/R@ k* actual quotation 实盘；实际价位；实际报价
SY|r'8Z% Q actual year basis 按实际年度计算
qJ|ByZ.N+ actuals 实货
[1B F8: actuarial investigation 精算调查
4 "1OtBU3 actuarial principle 精算原则
D}'g4Ag actuarial report 精算师报告
mj5$ 2J Actuarial Society of Hong Kong 香港精算学会
Ol H{! actuarial valuation 精算师估值
`M/=_O3 actuary 精算师
yLCqlK ad referendum agreement 暂定协议；有待覆核的协定
zy`4]w$Lj+ ad valorem duty 从价税；按值征税
!O
F#4N ad valorem duty system 从价税制
A] R7H1 ad valorem fee 从价费
'&#`?\CXX ad valorem tariff 从价关税
/tRzb8` additional allowance 额外免税额
-B :Z(]3#\ additional amount for unexpired risk 未过期风险的额外款额
!Sr^4R +Z additional assessable profit 补加应评税利润
"
]
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9+@"DuYc6 additional commitment 额外承担
xal,j* additional commitment vote 额外承担拨款
75i
M_e\ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
i@e.Uzn additional dependent parent allowance 供养父母额外免税额
^Dh j<_ additional provision 额外拨款
o^dt#
& additional stamp duty 附加印花税
S+H#^WSt additional tax 补加税罚款；补加税款
7 iu?Q Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
W!q 'wrIx( adjudged bankrupt 被裁定破产
^@l_K +T adjudicated bankrupt 裁定破产人
~ z4T
adjudication fee 裁定费；评定印花税额手续费；评估契据费
v:1l2Y)g adjudication of bankruptcy 裁定破产；宣告破产
58zs% +F adjudication of insolvency 裁定无力偿还债务
~J?O ~p`& adjusted actual 经调整的实数；调整后的实数
q88p~Ccoa adjusted current assets 经调整的流动资产；调整后的流动资产
LinARMPv adjusted figure 经调整的数字；调整后的数额
PbxuD*LQ. adjusted liabilities 经调整的负债；调整后的负债
Pd!;z=I adjusted loss 经调整的亏损；调整后的亏损
F 7a &- adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
yq+<pfaqvK adjusted profit 经调整的利润；调整后的利润
NHA
2 i adjusted surplus 经调整的盈余额；调整后的盈余额
Gir_.yc/ adjusted value 经调整的价值；调整后的价值
9\3% 5B7 adjustment 调整；修订；理算〔保险〕
#b\&Md|; adjustment centre 调剂中心
xP*9UXZ4P adjustment lag 调整过程的时间差距；调整时差
wpu]{~Y adjustment mechanism 调整机制
2!>phE adjustment of loss 亏损调整
&:= adjustment process 调整过程；调整程序
Gp9 >R~$ adjustment range 调整幅度
o O%!P< D administered exchange rate 受管制汇率
C.L5\"% Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
,{ CgOz+Ul administration expenses 行政费用
ac>}$Uw) administration fee 手续费；行政费
b0X*+q administration in bankruptcy 破产管理
y2>v'%]2 administration order 遗产管理令
T~8` {^ administrator 管理人；遗产管理人
AbUU#C7 administrator of the estate 遗产管理人
8OH<ppi admission of debt 债项承认书
L]B]~Tw admission of proof 接纳债权证明
GJWC}$#T Y advance 放贷款项；垫付款项；预支款项；预付款项
/k<*!H]KSg advance account 暂支帐目；预付款帐户
8 (ny^]v| advance compensation 预付补偿金
S <Q8kW: advance from shareholder 股东垫款
M ['25[ advance pending reimbursement 预支以待日后付还
<y'B
!d# advanced economy 先进经济体系
jjBcoQU$o advancement 预付；预付财产
gXI_S 9 z advances warrant 垫款令
2g-'. w advancing 贷出
Y?%MPaN: adverse balance 逆差
RBr adverse exchange 逆汇
@dX0gHU[c advertisement addressed to shareholders 在报章刊登的致股东通告
U#G
uB&V advice for collection 托收通知书
_tL+39 u advice of drawing 提款通知书；汇票通知书
acB,u & advice of payment 付款通知
*{ W5QEa Advisory Committee [Securities and Futures Commission]
I'"*#QOX 谘询委员会〔证券及期货事务监察委员会〕
ar+m j=m Advisory Committee on Diversification 经济多元化谘询委员会
KQi9qj affidavit 誓章；遗产申报誓章
C yC<{D+ affidavit of no receipt 述明无收款的誓章
FMY
r6/I affiliate 联号；联营公司；附属公司
oV ?tp4& affiliated company 附属公司；联号；联营公司
~cSC-|$^& affirmation [estate duty] 非宗教式宣誓〔遗产税〕
!Y =s_)X affordability 负担能力
C
fQj7{ African Development Bank [AfDB] 非洲开发银行
+f\tqucI3 after-acquired property 事后取得的财产
Zm%}AzM after-hours dealing 市后交易
O8SX#,3^} after-tax profit 税后盈利；税后利润；税后溢利
8>j+ xbw agency agreement 代理协议
]w%7/N0R agency expenses 代理机构的开支
c} Jy'F7&f agency fee 代理费
V)R-w` Agency Law 《代理法》
GK/a^[f+'l agent 代理人；承销人
o]n5pZ\\W< agent of company 公司代理人
,8o]XFO r agent's fee 代理人费；经纪费
R8EDJ2u# aggregate 总计；总数；总体数字
q "bpI8j aggregate amount 总款额；总额
598 xV|TON aggregate assets and liabilities 总体资产与负债
x)G/YUv76 aggregate at constant price 按固定价格计算的总体数字
L3Ry# uw aggregate demand 总需求
*Dh.'bB! aggregate gross position 总持仓量
5<IUTso5h aggregate limit 总限额
+>z/5 4R aggregate of salaries tax 合计薪俸税
51`w.ri aggregate performance 总体表现；总体业绩
R- `{W:S aggregate supply 总体供应
$f>WR_F aggregate surplus 总盈余
)U<4ul aggregate total 整体总额
yN{Ybp aggregate value 总值；合计价值
y$*?k0=ZX aggregated basis 合计基准
PNT.9 *d aggregated net chargeable income 合计应课税入息实额
w|Zq5| [ aggregation 合并计算；合计；总和
S7aS Ut! aggregation of incomes of husband and wife 夫妇入息合并计算
$f1L<euH aggregation of property 财产的总和
De tBZ . agio 差价；贴水
a&L8W4 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》
""D rf=] Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
1>a^Q 《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》
;}f%b E Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
- 2> L*"^ 《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》
Uo^s]H#: Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
kKE 2~ q 《香港政府和大韩民国政府关于相互促进和保护投资协定》
j])iyn~-Ke agreement for a settlement 授产协议
!SJmu}OB] agreement for assignment 转让协议
cJ]`/YJ agreement for sale 售卖协议；买卖协议
t8GJ; agreement for sale and purchase 买卖协议
HLYM(Pz agreement for the payment of interest 支付利息协议
v8*ZwF agreement for the repayment of money 还款协议
~l6e&J agreement of reinsurance 再保险协议
,wO5IaV Agricultural Bank of China 中国农业银行
-rH4/Iby air passenger departure tax 飞机乘客离境税
<py~( q Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
2yq.<Wz< airport tax 机场税
ui9gt"qS` alcohol duty 酒精税
1}[\@n+b alienation 让与；让渡；转让
H _3gVrP_ alimony 生活费；赡养费
Syp|s3u; All Ordinaries Index [AOI] 所有普通股指数
h^hEyrJw
all risks 全险；综合险
0)ST_2Ci All Sales Record for Stock Market 《股票市场成交报告》
+Ya-h~7;g# Allied Capital Resources Limited 新联财务有限公司
}'H Da M all-items index [Consumer Price Index] 总指数〔消费物价指数〕
M*c\ =( allocation letter 拨款信件
m
7 Fz&bN allocation of fund 分配款项；预留款项
-2
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`R:<(: allocation warrant 拨款令
s\7|b:y& allotment 分配；配股
F,:F9r?l,H allotment notice 股份配售通知；配股通知
zztW7MG2lQ allotment of shares 股份分配
' 2# 0UdG allowable 可获宽免；免税的
=[1 W .Z t allowable business loss 可扣除的营业亏损
SI;G|uO;/ allowable expenses 可扣税的支出
uT-WQ/id allowance 免税额；津贴；备抵；准备金
}a<MVG:>SF allowance for debts 债项的免税额
}ZYK 3F allowance for depreciation by wear and tear 耗损折旧免税额
/E] 4N =T allowance for funeral expenses 殡殓费的免税额
ew`R=<mZ,7 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
"A/kL@ -C allowance for repairs and outgoings 修葺及支出方面的免税额
, R^Pk6m> allowance to debtor 给债务人的津贴
,{oP`4\Lm alteration of capital 资本更改
W_sDF; JP alternate trustee 候补受托人
"X]u fZ7 amalgamation 合并
Z @ I%ppd ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
-3 W 4 ambit of charges 征税范围；收费范围
m};_\Db` amended valuation 经修订的估值
-w@fd]g American Commodities Exchange 美国商品交易所
PA5g]Tz American Express Bank Limited 美国运通银行
`J-"S<c?_ American Stock Exchange 美国证券交易所
'
> \* amortization 摊销
n53} 79Uiz amount due from banks 存放银行同业的款项
aY {. amount due from banks abroad 存放海外银行同业的款项
m
amount due from holding companies 控股公司欠款
7# g C(&\A amount due from local banks 存放本港银行同业的款项
F `u{'w:Hv amount due to banks 银行同业的存款
#;mZ3[+i5 amount due to banks abroad 海外银行同业的存款
Oi7=z?+j amount due to holding companies 控股公司存款
;<&s _C3 amount due to local banks 本港银行同业的存款
X&p-Ge1>z amount due to outport banks 外埠银行同业的存款
3_ zI$Z amount for note issue 发行纸币的款额
%pw m34 amount of bond 担保契据的款额
MfL q
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xxV{1, H2 amount of contribution 供款数额
+=}%
7 o amount of indebtedness 负债款额
W6_3f-4g amount of principal of the loan 贷款本金额
omRd'\ RO amount of rates chargeable 应征差饷数额
Q ?Nzt;)!. amount of share capital 股本额
iww h,( amount of sums assured 承保款额
S [u <vHy amount of variation 变动幅度
V_
]4UE amount of vote 拨款数额
Z].>U!7W amount payable 应付款额
9CN / v amount receivable 应收款额
N %?o-IY Amsterdam Stock Exchange 阿姆斯特丹证券交易所
6u.b?_u analysis 分析
d3{Z hn@ ancillary risk 附属风险
be764 do annual account 周年帐目；周年帐目报表；年度决算；年结
jr9ZRHCU annual accounting date 年结日期
3p^WTQ>( annual allowance 每年免税额；年积金；年度津贴；年津
NK4 ven7/ annual balance 年度余额
`r]Cd
{G annual disposable income 每年可动用收入
{(tE p r annual estimates 周年预算
T @RzY2tz annual fee 年费
@DUdgPA annual general meeting 周年大会
* e 8V4P annual growth rate 年增率；每年增长率
{T^'&W>8G8 annual long-term supplement 长期个案每年补助金
@Td[rHl annual pensionable emolument 可供计算退休金的年薪
6Nl$&jL annual report 年报
92VAQU6 Annual Report on the Consumer Price Index 《消费物价指数年报》
jkdNisq37 annual return 周年报表；周年申报表；每年报税表格
f0[xMn0Tu Annual Return Rules 《周年报表规则》
, F *e^#> annual review of consumer prices 每年消费物价回顾
ebao7r5@ annual roll-forward basis 逐年延展方式
RB\WttI annual salary 年薪
W4#:_R,&, annual statement 年度报表；年度决算表
NMj `wQ`M+ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
HOUyB's' annuitant 年金受益人
q?MYX=Y6 annuity 年金
4k z8U annuity contract 年金合约
&FZ e LIt annuity on human life 人寿年金
9iOlR=-* antecedent debt 先前的债项
L;`4" ante-dated cheque 倒填日期支票
5 Px.G* anticipated expenditure 预期开支
IB?A]oN1{ anticipated net profit 预期纯利
Xt7'clr anticipated revenue 预期收入
21WqLgT3 4 anti-inflation measure 反通货膨胀措施
z`Q5J9_<cV anti-inflationary stance 反通货膨胀立场
NV91{o(-7 apparent deficit 表面赤字
b1& {%.3[ apparent financial solvency 表面偿债能力
KYl^{F apparent partner 表面合伙人
BsRas application for personal assessment 个人入息课税申请书
M"FAUqz` application of fund 资金应用
D!<$uAT application to release as liquidator and to destruct the books of accounts and documents
&6:,2W&s 申请免除清盘人职务及毁灭帐簿与文件
H\b5]q % appointed actuary 委任精算师
}3*h`(Bv7 appointed auditor 委任核数师；委任审计师
.*f;v 4! appointed trustee 委任的受托人
<.' cCY appointer 委任人
J`8>QMK^5 apportioned pro rata 按比例分摊
\LYQZ*F apportionment 分配；分摊
cwD0 ~B Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
b:3hKW apportionment formula 分摊方程式
zk/!#5JtK apportionment of estate duty 遗产税的分摊
Xo*$|9[. appraisal 估价；评估
dyp] y$ appreciable growth 可观增长
,-1$Vh@wM appreciable impact 显着影响
Ab"uN appreciable increase 可观增长
"TV.$s$. appreciation 增值；升值
M!hby3 1 appreciation against other currencies 相对其他货币升值
SB'YV#-- appreciation of the exchange value of Hong Kong dollar 港元汇值上升
^&<*$Ai~ appreciation tax 增值税
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K KH
w appropriation 拨款；拨用；拨付
lcP@5ZW appropriation account 拨款帐目
,C&>mv xA Appropriation Bill 拨款法案
?dmMGm0T9 appropriation-in-aid system 补助拨款办法
.;F+ QP0 approved assets 核准资产
N 4v)0 approved basket stock 认可一篮子证券
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qqlf approved budget 核准预算
]q3Kd{B approved charitable donation 认可慈善捐款
\| pAn approved charitable institution 认可慈善机构
ZB2'm3'bh approved currency 核准货币；认可货币
v\k,,sI approved estimates 核准预算
}ri*e2y) approved estimates of expenditure 核准开支预算
r zmk-V approved overseas insurer 核准海外保险人
'H'+6 approved overseas trust company 核准海外信托公司
*~cs8<.!1 approved pooled investment fund 核准汇集投资基金
e>> G4g approved provident fund scheme 认可公积金计划
_9@?T h&_e approved provision 核准拨款
qN0#=X
approved redeemable share 核准可赎回股份
M+E5 PZ|_
approved regional stock 认可地区性证券
I>3]4mI*a approved retirement scheme 认可退休金计划
8k1 r|s@d approved subordinated loan 核准附属贷款
z\h+6FC D arbitrage 套戥；套汇；套利
#-Rz`Y<& arbitrageur 套戥者；套汇者
7
b. -& , arbitrary amount 临时款项
?xo,)`` arrangement 措施；安排；协定
u20b+c4 arrears 欠款
_ ]S6> arrears of pay 欠付薪酬
Z+dR(9otH3 arrears of revenue 逾期未收税款；逾期未收的帐项
5 muW*7 articles of association 组织章程；组织细则；组织章程细则
CU;nrd " Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Vtg/,1KQ ascertainment of profit 确定利润
,SM- Z`' "Asia Clear" “亚洲结算系统”
:I'Ezxv| Asia Commercial Bank Ltd. 亚洲商业银行有限公司
-Wn. @bz6B Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
'*XN gvX Asian Development Fund [ADF] 亚洲发展基金
Q Bw
ZfX Asian dollar bond 亚洲美元债券
*D{/p/|[ Asian dollar market 亚洲美元市场
0xxzhlKNL Asian dollar rate 亚洲美元利率
^'fKey` Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
oGVSy`ku Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
cO RM R! asked price 沽盘；喊价；索价；卖方报价
:|M/+XPu assessable income 应评税入息
+.lWck assessable loss 应评税亏损
h u oKr assessable profit 应评税利润
,4Fq vg assessable value 应评税值
Xe SbA assessed profit 估定利润
$048y
X 7M assessed value 经评估价值
KYu(H[a assessment 评税；评定；估价；评税单
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Z9IiS7 assessment number 评税编号；估价编号
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tNh wF assessment of additional tax 补加税评税
!:<UgbiVv assessment of performance 业绩评估；实绩评价
M&ij[%i Assessor 评税主任
]jb4Z asset price bubbles 资产价格泡沫
k2uiu asset-backed securities 具资产保证的证券
|{PJT#W% assets accretion 资产增值
8-"5|pNc assets and liabilities 资产与负债
cQ.;dtT 0 assets betterment statement 资产递增表；资产改进表
hu|hOr8 assets lending 实物放款；有抵押贷款
YU=ZZEVi assets of the company passing on the death 死者去世时转移的公司资产
$uw+^(ut assets pledged as security for liabilities 用作负债抵押的资产
Kyp0SZp[ assets portfolio 资产投资组合
i+[ 3o@ assets price 资产价格
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<`@ assets quality 资产质素
(`]*Y(/2G assets realization 资产变现
i5KwY oN assets refinancing arrangement 资产再集资安排
V0Z7o\-J assets securitization 资产证券化
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VTfH' assets situated outside Hong Kong 在香港以外地方的资产
)6Q0 f assets stripping 削减资产；拆卖资产
b'1d<sD assets value 资产值
, imvA5 assignee 承让人
n+qVT4o assignment 转让；转让书；转让契
ewrWSffe assignment of interest 权益转让
EO&ACG assignment of letters patent and trade mark 专利证书及商标转让
/HuYduGdP assignment of property 物业转让；物业转让书
WQ}!]$<"y assignment right 转让权
= (gmd>N assignor 转让人
eAsX ?iaH associate 有联系的人；有关连人士；相联者；合伙人；联系人
Dum`o^l# Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
bfJ`}xl(8 associate member 附属会员
6rQpK&Jx associated body corporate 相联法人团体
v$m[#&O^V? associated company 相联公司；联属公司
0 BCGJFZ{ associated corporation 相联法团
ix9HSa{d Association of Chartered Certified Accountants [ACCA] [United Kingdom]
PGPbpl&\t 公认会计师公会〔英国〕
S[ ~O') Association of Futures Exchange Brokers 香港期货经纪协会
:p DY Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
[Hj'nA^ association of underwriters 承保人组织
qX+gG",8 assumption of control 接管
cvUut^CdK assurance 担保；保险；转易；转易书
A3$aMCwKd assurance of interest 权益的转易
8F ^,8kIR at 19XX price 按一九ＸＸ年价格计算
R F5q5 <0 at a discount 按赔价计算；按贴水价格计算；打折扣
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!ub at a premium 按溢价计算；按升水价格计算
+F o$o at call 通知付款；按通知
em1cc, at constant market price 按固定市价计算
%L
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%x6Ov\s2 at cost 按成本计算
6
r.H8 at current market price 按当时市价计算；按现时市价计算
gXu^" at current price 按当时价格计算；按现时价格计算
Yxd{&47 at factor cost 按要素成本计算；按生产要素成本计算
'dc+M9u)_q at money-of-the-day price 按付款当日价格计算
Q*:h/Lhb& at or better 按指定或较佳价位〔买卖指令〕
f5aF6FBH at par 按面值计算；平价
6 %kJDY. at sight 见票即付
bqrJP 3 at the close 按收市盘
qggk:cN1 at the opening 按开市盘
Dk`4bYK attestation 见证；见证条款
}@14E-N= at-the-money option 平价期权
;}W tJ&y=M attorney 受权人；受托代表人
|[ Ie.&) attornment 新拥有人承认书
ZS XRzH~0 attributable profit 可归属利润
WY"Y)S attributable share value 可归属股份价值
X&(ERY,h Auckland Stock Exchange 奥克兰证券交易所
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RZj auction 拍卖
l+2c j?X auctioneer 拍卖商
30?LsYXL62 audit 审计；核数
hDljY!P>p Audit Commission 审计署
Y=a v8Y|` Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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` 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
b0YiQjS6> audit review 帐目审查
nuSN)}b<Q Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Ug7`ez4vw audited account 审计帐目；经审计的帐目
`z}vONXpAX audited annual account 经审计的周年帐目
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-KJh_ audited balance sheet 经审计的资产负债表
ypD< 2z^ auditor 核数师；核数主任；审计师
c6,s+^^ auditor's certificate 核数师证明书；审计师证明书
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Io9,Ke auditor's report 核数师报告；审计师报告
A<SOT >m] Aussie bond 澳元债券
d1V^2H b? austerity budget 紧缩预算
5L-lpT8P Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
[0u.}c;( Australia All Ordinaries Index 澳洲所有普通股票指数
EmX>T>~#D Australian Dollar [AUD] 澳元
v7;J%9=0D` Australian Options Market 澳大利亚期权市场
;%u_ ;,(( Australian Securities Commission 澳洲证券事务监察委员会
Dxt),4 %P Australian Society of Certified Practising Accountants 澳洲执业会计师公会
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N Australian Stock Exchange 澳大利亚证券交易所
R C Bf;$O Austrian Schilling [ATS] 奥地利先令
: 8^M5} authentication 认证；鉴证
_8Nw D_" authority to purchase 委托购买证；委购书
1Xy8|OFc[ authorization 认可；核准；授权；授权书
6?V<BgCC authorization by direction 指示授权
a)!![X?\ authorization by instruction 指令授权
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xlvU,o authorization by warrant 令状授权
mRhd/|g* authorization of unit trust 单位信托的认可
><NI'q*cQ authorized agent 指定代理人
<0u\dU authorized capital 法定资本
/m `}f]u authorized clerk 出市员
s\'y-UITi1 authorized dealer 认可交易商
p)B33Z zC authorized financial institution 认可财务机构
6a4 'xq7 authorized fund 认可基金
*Y85DEA authorized fund house 获授权的基金公司；认可基金公司
)jyq{ Jb authorized institution 认可机构
O^9CV*]!n authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
zL:&Q< authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
ZV'$k\ authorized insurer 获授权保险人；获认可承保人
lW x authorized investment 特准投资项目
TB7>s~)47E authorized person 获授权人
gq'>6vOj authorized representative 获授权代表
v B h; authorized share capital 法定股本
j G- automated quotation system 自动报价系统
I|,pE**T Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Y5dD |]F | 自动交易系统〔香港期货交易所有限公司〕
]} 61vV automatic adjustment mechanism 自动调整机制
q$r&4s)To automatic adjustment system 自动调整系统
.sM <6; Automatic Clearing House 自动票据交换所
#D+7TWDwNt automatic exchange rates accumulation system 自动化汇率累集系统
t})lr\ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
EL^8zyg%% automatic teller machine [ATM] 自动柜员机
60!1 D>, autopay 自动转帐
; LCTCt` available assets 可用资产
LHh5 v"zjG available fiscal reserve 现存财政储备
vQ:wW',i available profit 可用利润
CSMeSPOm] Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
E7Ibp79}N average 平均；平均数；海损
n X0HT
)} average basic salary 平均基本薪金
{?E<](+0 average consumer expenditure 平均消费开支；一般消费开支
_e%dM average cost 平均成本
Qg (Z{V average cost of land production 增辟土地平均成本
(`
5FZgN average daily turnover 平均每日成交额
1/B]TT average daily wage rate 平均每日工资率
'E4AV58. average expenditure pattern 平均开支模式
Ntb:en !X average growth rate 平均增长率
pb!V|#u" average net fixed assets 固定资产平均净值
aaDP9FW9e average of relatives 相对价格平均数
)Im 3'0l> average price 平均价格
9\H R60V average propensity to consume 平均消费倾向；一般消费倾向
sI_7U^"[ average propensity to save 平均储蓄倾向；一般储蓄倾向
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average rate 平均率
]' Y|N l average revenue 平均收入；平均收益
/;?M?o"H average stock 平均库存；平均存货
Xka<I3UD5 average yearly rent 平均年租
U@G"`RYl avoidance of double taxation 避免双重课税
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avoidance of tax 避税
