A:
Fl)nmwO c A share Ａ股；甲类股份
v?He]e' abatement of tax 减税；减扣免税额
jkk% zu ABN AMRO Bank N.V. 荷兰银行
zZMKgFR@ above-the-line expenditure 线上项目支出；经常预算支出
(dg,w*t' above-the-line receipt 线上项目收入；经常预算收入
D"4*l5l ABSA Asia Limited 南非联合亚洲有限公司
b$@I(.X: absolute change 绝对数值变更
"0 9v6Tx absolute expenditure 实际开支
(-S^L'v62v absolute guideline figure 绝对准则数字
<-1:o*8:} absolute interest 绝对权益
rZgu`5 <a absolute order of discharge 绝对破产解除令
-
|p e D
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ThV>gn5 absolute value 实值；绝对值
y3;M$Jr absolutely vested interest 绝对既得权益
}1 O"?6 absorbed cost 已吸收成本；已分摊成本
_g Mr ]%Q absorption 吸收；分摊；合并
PJK:LZw absorption rate 吸收率；摊配率；分摊率
KH2]:&6:Q ACB Finance Limited 亚洲商业财务有限公司
6w%n$tiX acceptable form of reciprocity 合理的互惠条件
`oMZ9Gq2E acceptable rate 适当利率；适当汇率
a j4ZS acceptance agreement 承兑协议
Xm,fyk> acceptance for honour 参加承兑
/4 +L2O[ acceptor 承兑人；接受人；受票人
.s\lfBo9 acceptor for honour 参加承兑人
2*s T U accident insurance 意外保险
'-"[>`[q Accident Insurance Association of Hong Kong 香港意外保险公会
Z` kVyuQ accident insurance scheme 意外保险计划
2sGKn
a accident year basis 意外年度基准
NnAIL;WS accommodation 通融；贷款
E:qh}wY accommodation bill 通融票据；空头票据
kI"9T`owR accommodation party 汇票代发人
]a IHd]B account balance 帐户余额；帐户结余
nReIi;pi account book 帐簿
! VT$U6 account collected in advance 预收款项
{+lU 4u account current book 往来帐簿
s17)zi ,?4 account of after-acquired property 事后取得的财产报告
"`;-5d g account of defaulter 拖欠帐目
LGc8w>qE account payable 应付帐款
l$5nv5r account payee only [A/C payee only] 只可转帐；存入收款人帐户
(&.T account receivable 应收帐款
:?UcD_F account receivable report 应收帐款报表
?n# $y@U account statement 结单；帐单；会计财务报表
#e.x]v: account title 帐户名称；会计科目
E,d<F{=8,o accountant's report 会计师报告
29=ob(" Accountant's Report Rules 会计师报告规则
s/ABT.ZO accounting and auditing procedure 会计与审计程序；会计与核数程序
8Y-*rpLy Accounting Arrangements 《会计安排》
o_}?aI~H accounting basis 会计基础
6D ]fDeH\ accounting by Official Receiver 破产管理署署长呈交的帐目
%e[E@H 7 Accounting Circular 《会计通告》
#|T"6jJ aQ accounting class 会计类别
t;+b* S6D accounting date 记帐日期；会计结算日期
;HCK iHC accounting for money 款项核算
-~c-mt Accounting Officer 会计主任
vVMoCG"f accounting period 会计报告期；会计期
m$C1Ea-wnT accounting policy 会计政策；会计方针
^zTe9:hz/\ accounting practice 会计惯例
&w9*pJR % accounting principle 会计准则
Y -8BL accounting record 会计记录
v#gXXO[P1 accounting report 会计报告
B .=n U Accounting Services Branch [Treasury] 会计事务部〔库务署〕
(1cB Tf Accounting Society of China 中国会计学会
" O
r1 f C accounting statement 会计报表
h1?xfdvGd accounting system 会计制度；会计系统
8Dl(zY K; accounting transaction 会计事项；帐务交易
}bRn&)e accounting treatment 会计处理
I Tl>HlS accounting year 会计年度
7 # wB accretion 增值；添加
yT:2*sZRc accrual 应计项目；应累算数目
WZ`i\s1# accrual basis 应计制；权责发生制
gaC4u,Zb accrual basis accounting 应计制会计；权责发生制会计
Qq6'[Od accrue 应累算；应计
dG+$!*6Z accrued benefit 应累算利益
E!ZLVR.K accrued charges 应计费用
q0q-Coh> accrued cumulative preference share dividend 应累算的累积优先股股息
?Sh"%x accrued expenses 应累算费用
)o:sDj`b] accrued interest payable 应付利息；应计未付利息
8N)Lck2PR accrued interest receivable 应收利息；应计未收利息
Cgln @Rz accrued right 累算权益
K. B\F)K accruing profit 应累算的利润
dfAw\7v/ accumulated fiscal reserve 累积财政储备
UU(Pg{DA 6 accumulated profit 累积利润；滚存溢利
db_Qt' > accumulated reserve 累积储备
}Tk:?U { accumulation of surplus income 累积收益盈余
:YR HO| acquired assets 既得资产
ea O'|@;{~ acquisition 收购；购置；取得
iOfO+3'Z_U acquisition cost 购置成本
!4<D^ eh acquisition expenses 购置费用
Ae=JG8Ht~ acquisition of 100% interest 收购全部股权
;ZuHv {= acquisition of control 取得控制权
)n"0:"Ou acquisition of fixed assets 购置固定资产
2u- J+ acquisition of shell “买壳”
.h4NG4FIF acquisition price 收购价
,){#J"W act of God 天灾
c|3oa"6T> acting partner 执事合伙人
iO Iq2&sV active market 买卖活跃的市场；交投畅旺的市场；旺市
4<tbZP3/6) active partner 积极参与的合伙人
MA_YMxP.' active trading 交投活跃
M._E$y,5 actual circulation 实际流通
"c} en[ actual cost 实际成本
. .h@QQ actual expenditure 实际开支；实际支出
q.R(>ZcV actual income 实际入息；实际收入；实际收益
4pMp@ b actual market 现货市场
RSj8T< actual price 现货价；实际价格
6| '7Mr~\ actual profit 实际利润
;o)'dK actual quotation 实盘；实际价位；实际报价
s]e `q4ip actual year basis 按实际年度计算
OYxYlUq actuals 实货
Jw=7eay$F actuarial investigation 精算调查
Y5 ;a actuarial principle 精算原则
>&fD:y'& actuarial report 精算师报告
Kg~D~
+j Actuarial Society of Hong Kong 香港精算学会
Qu Mv1)n actuarial valuation 精算师估值
G>:v1lde actuary 精算师
y$n I?:d ad referendum agreement 暂定协议；有待覆核的协定
O13]H"O_ ad valorem duty 从价税；按值征税
{/)i}V#RE ad valorem duty system 从价税制
z9&j ad valorem fee 从价费
Ax\d{0/oL2 ad valorem tariff 从价关税
_\yR/W~ additional allowance 额外免税额
LmyaC2 additional amount for unexpired risk 未过期风险的额外款额
Uc_ }= " additional assessable profit 补加应评税利润
g $2#TWW5 additional assessment 补加评税
&Z MQ]'& additional commitment 额外承担
|wJdp ,q R additional commitment vote 额外承担拨款
$bp$[fX(e additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
G6{'|CV additional dependent parent allowance 供养父母额外免税额
} D!tB additional provision 额外拨款
.fqy[qrM additional stamp duty 附加印花税
7bbFUUUG" additional tax 补加税罚款；补加税款
HCrQ+r{g Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
*tT}N@<% adjudged bankrupt 被裁定破产
UW} @oP$r adjudicated bankrupt 裁定破产人
7xB]Z;: adjudication fee 裁定费；评定印花税额手续费；评估契据费
>Vx_Xv`Jwb adjudication of bankruptcy 裁定破产；宣告破产
]v5/K adjudication of insolvency 裁定无力偿还债务
)uAY_()/ adjusted actual 经调整的实数；调整后的实数
DazoY&AWE adjusted current assets 经调整的流动资产；调整后的流动资产
X0+E!~X$zM adjusted figure 经调整的数字；调整后的数额
XPf{R619 adjusted liabilities 经调整的负债；调整后的负债
[?:MIl#! adjusted loss 经调整的亏损；调整后的亏损
!_3b#Caf 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
Z'9 | adjusted profit 经调整的利润；调整后的利润
u4T$ adjusted surplus 经调整的盈余额；调整后的盈余额
q9_AL8_ adjusted value 经调整的价值；调整后的价值
y5=,q]Qjk[ adjustment 调整；修订；理算〔保险〕
6/3E !8 adjustment centre 调剂中心
&+(D< U adjustment lag 调整过程的时间差距；调整时差
%{IgY{X adjustment mechanism 调整机制
# "c'eG0 adjustment of loss 亏损调整
rZ+4kf6S adjustment process 调整过程；调整程序
e(0 cz6 adjustment range 调整幅度
9[ X'9* , administered exchange rate 受管制汇率
.czUJyFms} Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
2 <OU)rVE4 administration expenses 行政费用
-z .
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ha;fxM] administration in bankruptcy 破产管理
Dz$w6 d administration order 遗产管理令
K%L6UQ; administrator 管理人；遗产管理人
H-&27?s^ administrator of the estate 遗产管理人
T <>B5G~% admission of debt 债项承认书
]!!?gnPd5 admission of proof 接纳债权证明
4Zu1 G#(zP advance 放贷款项；垫付款项；预支款项；预付款项
@i( 9k advance account 暂支帐目；预付款帐户
u59l) 8= advance compensation 预付补偿金
A{-S )Z3} advance from shareholder 股东垫款
fnr8{sr.2Z advance pending reimbursement 预支以待日后付还
Q[#8ErUY advanced economy 先进经济体系
3f^jy( advancement 预付；预付财产
c\>I0HH;! advances warrant 垫款令
9 4H')( advancing 贷出
t\QLj&h}E adverse balance 逆差
glo G_*W adverse exchange 逆汇
|uz<) advertisement addressed to shareholders 在报章刊登的致股东通告
B%u[gNZ advice for collection 托收通知书
+J{ErsG?6P advice of drawing 提款通知书；汇票通知书
_3%:m||,XP advice of payment 付款通知
Y)lr+~84f Advisory Committee [Securities and Futures Commission]
?kZ-,@h: 谘询委员会〔证券及期货事务监察委员会〕
3mYW] Advisory Committee on Diversification 经济多元化谘询委员会
k ?6d\Q affidavit 誓章；遗产申报誓章
2`;XcY4A affidavit of no receipt 述明无收款的誓章
1}c /l <d affiliate 联号；联营公司；附属公司
*2~WP'~PQd affiliated company 附属公司；联号；联营公司
mE{QT ZS affirmation [estate duty] 非宗教式宣誓〔遗产税〕
<X{w^
cT_Q affordability 负担能力
#m UQ@X@K African Development Bank [AfDB] 非洲开发银行
>Q(\vl@N= after-acquired property 事后取得的财产
5Hj/7~ = after-hours dealing 市后交易
.H M3s after-tax profit 税后盈利；税后利润；税后溢利
E(6P% (yt8 agency agreement 代理协议
R#ZJLT agency expenses 代理机构的开支
/>I5,D'h agency fee 代理费
6y
Muj<L Agency Law 《代理法》
q$yg^:]2 agent 代理人；承销人
CDtL .a\ agent of company 公司代理人
i"
u|119 agent's fee 代理人费；经纪费
i P r(X aggregate 总计；总数；总体数字
'xai 5X aggregate amount 总款额；总额
,0AS&xs$ aggregate assets and liabilities 总体资产与负债
[S ]q'c) aggregate at constant price 按固定价格计算的总体数字
2uT6M%OC aggregate demand 总需求
]smu~t0\ aggregate gross position 总持仓量
; xw9#.d#D aggregate limit 总限额
v,Z]Vqk aggregate of salaries tax 合计薪俸税
(ot56`,k aggregate performance 总体表现；总体业绩
.eVX/6, aggregate supply 总体供应
gn/]1NNfR aggregate surplus 总盈余
?&,6Y '" aggregate total 整体总额
r q7yNt aggregate value 总值；合计价值
3k>#z%// aggregated basis 合计基准
qHe
H/e%`V aggregated net chargeable income 合计应课税入息实额
'^WR5P< 8c aggregation 合并计算；合计；总和
NWiDNK[VE} aggregation of incomes of husband and wife 夫妇入息合并计算
5QXU"kWH aggregation of property 财产的总和
}oG6XI9 agio 差价；贴水
JBw2#ry 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》
uA
=%EEZ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
lU=VCuW! 《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》
[];wP '* Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
fX,O9d$ 《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》
WW3Jxd Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
A_ &IK;-go 《香港政府和大韩民国政府关于相互促进和保护投资协定》
[ywF!#'){ agreement for a settlement 授产协议
Mi(6HMA.SF agreement for assignment 转让协议
7=X6_ AD agreement for sale 售卖协议；买卖协议
^J^~5q8 agreement for sale and purchase 买卖协议
?xMTO agreement for the payment of interest 支付利息协议
!.V_?aYi8 agreement for the repayment of money 还款协议
gU&+^e > agreement of reinsurance 再保险协议
M Tl
@#M Agricultural Bank of China 中国农业银行
^)Y3 V-@t air passenger departure tax 飞机乘客离境税
(O09HY: Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
N
GnE airport tax 机场税
Oz_CEMcy alcohol duty 酒精税
-*w2<DCn alienation 让与；让渡；转让
q3/4l%"X alimony 生活费；赡养费
^fd* KM All Ordinaries Index [AOI] 所有普通股指数
Ho/tCU|w all risks 全险；综合险
G.XxlI} All Sales Record for Stock Market 《股票市场成交报告》
a(O@E%|u Allied Capital Resources Limited 新联财务有限公司
s8]%L4lvu all-items index [Consumer Price Index] 总指数〔消费物价指数〕
nSS Jl allocation letter 拨款信件
jZidT9[g allocation of fund 分配款项；预留款项
B/lIn' = allocation of profit 利润分配；溢利分配
@%u}|iF| allocation warrant 拨款令
?uTuO
allotment 分配；配股
& u[F)| allotment notice 股份配售通知；配股通知
7yg {0a allotment of shares 股份分配
&``nD allowable 可获宽免；免税的
GFb n>dY allowable business loss 可扣除的营业亏损
G] tT=X[ allowable expenses 可扣税的支出
<x;g9Z>( allowance 免税额；津贴；备抵；准备金
+U,t*U4, allowance for debts 债项的免税额
]
X ]!xvN@ allowance for depreciation by wear and tear 耗损折旧免税额
xZ2 1i QeN allowance for funeral expenses 殡殓费的免税额
$?:IRgAr allowance for inflation 为通货膨胀而预留的款项；通胀准备金
d@* dbECG allowance for repairs and outgoings 修葺及支出方面的免税额
>zJk G9a allowance to debtor 给债务人的津贴
yCkWuU9 alteration of capital 资本更改
B$JPE7h@[P alternate trustee 候补受托人
Q2)5A& U\ amalgamation 合并
x7l }u`N4 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
6OC4?#96%' ambit of charges 征税范围；收费范围
og+Vrd amended valuation 经修订的估值
mGP%"R2X American Commodities Exchange 美国商品交易所
h \`( American Express Bank Limited 美国运通银行
oui0:Vy< American Stock Exchange 美国证券交易所
UBQ tD|m\ amortization 摊销
suhnA(T{ amount due from banks 存放银行同业的款项
.':17 $c`H amount due from banks abroad 存放海外银行同业的款项
;{iTS sb amount due from holding companies 控股公司欠款
cJwe4c6.m amount due from local banks 存放本港银行同业的款项
I hSXU<] amount due to banks 银行同业的存款
PPpaH!(D amount due to banks abroad 海外银行同业的存款
k" BM1-f amount due to holding companies 控股公司存款
zTG1 0 amount due to local banks 本港银行同业的存款
FChW`b&S amount due to outport banks 外埠银行同业的存款
xk8NX-: amount for note issue 发行纸币的款额
G5 )"%G. amount of bond 担保契据的款额
"k [$euV amount of consideration 代价款额
Wx;%W"a amount of contribution 供款数额
UDcr5u eKn amount of indebtedness 负债款额
y}U'8*, amount of principal of the loan 贷款本金额
3~ WI3ZIR amount of rates chargeable 应征差饷数额
@*op5qVw amount of share capital 股本额
q(s0dkrj amount of sums assured 承保款额
&2@Rc?!6_P amount of variation 变动幅度
!m_y@~pV#u amount of vote 拨款数额
~^Ga?Q _ amount payable 应付款额
n.5M6i/~a amount receivable 应收款额
HH(2 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
],R\oMYy|P analysis 分析
r _']; ancillary risk 附属风险
!.@:t`w annual account 周年帐目；周年帐目报表；年度决算；年结
4^Ks!S>K{8 annual accounting date 年结日期
T DP Q+Kg_ annual allowance 每年免税额；年积金；年度津贴；年津
/N/j wLr annual balance 年度余额
@wAYhnxq annual disposable income 每年可动用收入
8BS Nm annual estimates 周年预算
w[ QC annual fee 年费
r `)'Kd annual general meeting 周年大会
+['1~5 annual growth rate 年增率；每年增长率
8r,0Qic2K annual long-term supplement 长期个案每年补助金
OaN"6Ge# annual pensionable emolument 可供计算退休金的年薪
Z>1yLt@ls annual report 年报
98z J?NaD& Annual Report on the Consumer Price Index 《消费物价指数年报》
~ U8#yo annual return 周年报表；周年申报表；每年报税表格
9K&YHg:1 Annual Return Rules 《周年报表规则》
K;\f J2ag annual review of consumer prices 每年消费物价回顾
1 Nv qtVC annual roll-forward basis 逐年延展方式
4.kn , s annual salary 年薪
3v#F0s| annual statement 年度报表；年度决算表
DYZk1 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
),
V F] annuitant 年金受益人
r:U<cL T[9 annuity 年金
pF~aR]Q annuity contract 年金合约
@2 $Uk! annuity on human life 人寿年金
efbJ2C antecedent debt 先前的债项
]nxSVKE4p ante-dated cheque 倒填日期支票
'2 <N_)43$ anticipated expenditure 预期开支
}b<w \9AF anticipated net profit 预期纯利
TPN1Rnt0` anticipated revenue 预期收入
[* ug:PG anti-inflation measure 反通货膨胀措施
$9Xn.,W anti-inflationary stance 反通货膨胀立场
6k37RpgH apparent deficit 表面赤字
*'n=LB8R apparent financial solvency 表面偿债能力
Z y6kA\q apparent partner 表面合伙人
O6q5qA application for personal assessment 个人入息课税申请书
VF<VyWFC0` application of fund 资金应用
gd]k3XN$f application to release as liquidator and to destruct the books of accounts and documents
-gb@BIV# 申请免除清盘人职务及毁灭帐簿与文件
{ ux'9SA appointed actuary 委任精算师
v)zxQuH]^ appointed auditor 委任核数师；委任审计师
? EhIK appointed trustee 委任的受托人
="g9> appointer 委任人
%wJ>V-\e apportioned pro rata 按比例分摊
H5gcP11r apportionment 分配；分摊
xWWVU}fd1 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
`Z2-<:]6&a apportionment formula 分摊方程式
7 $L*nf apportionment of estate duty 遗产税的分摊
E|VTbE YG appraisal 估价；评估
U'} [:h~) appreciable growth 可观增长
leXdxpc appreciable impact 显着影响
1l}fX}5%I; appreciable increase 可观增长
4 `}6W>*R appreciation 增值；升值
RS{ E| appreciation against other currencies 相对其他货币升值
3XUie;*` appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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#@ h appreciation tax 增值税
?IiF Ffs appropriation 拨款；拨用；拨付
,nniSG((3 appropriation account 拨款帐目
}hc+ENh Appropriation Bill 拨款法案
9.Sv"=5gz appropriation-in-aid system 补助拨款办法
d8^S~7 approved assets 核准资产
fhki!# E8M approved basket stock 认可一篮子证券
a7z% )i;Z approved budget 核准预算
Nqj5, 9*c approved charitable donation 认可慈善捐款
JWxSN9.X approved charitable institution 认可慈善机构
jyR z53 approved currency 核准货币；认可货币
'z};tIOKJk approved estimates 核准预算
O3p<7`K<4 approved estimates of expenditure 核准开支预算
-}>H3hr approved overseas insurer 核准海外保险人
> mP( [] approved overseas trust company 核准海外信托公司
Sjmq\A88dc approved pooled investment fund 核准汇集投资基金
,YrPwdaTB approved provident fund scheme 认可公积金计划
Ig e*tOv2 approved provision 核准拨款
dhr- tw approved redeemable share 核准可赎回股份
llpgi,-= approved regional stock 认可地区性证券
m]VOw)mBF approved retirement scheme 认可退休金计划
3e;ux 6 approved subordinated loan 核准附属贷款
*W4~.peoE arbitrage 套戥；套汇；套利
V67<Ky> arbitrageur 套戥者；套汇者
XE:bYzH arbitrary amount 临时款项
j|r$ ! gV arrangement 措施；安排；协定
'81WogH: arrears 欠款
OV7SLf arrears of pay 欠付薪酬
+L=a\8Ep arrears of revenue 逾期未收税款；逾期未收的帐项
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articles of association 组织章程；组织细则；组织章程细则
S <++eu Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
sFRQFX0XoY ascertainment of profit 确定利润
uX&Tn1Kg "Asia Clear" “亚洲结算系统”
2&<&q J Asia Commercial Bank Ltd. 亚洲商业银行有限公司
6?l|MU"Q. Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
~:UAL}b{\~ Asian Development Fund [ADF] 亚洲发展基金
~=Fp 0l)# Asian dollar bond 亚洲美元债券
Rd y-6 Asian dollar market 亚洲美元市场
Ke\FzZ ] Asian dollar rate 亚洲美元利率
U]i Z3^8VT Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
^F+7@*u Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Qy'-3GB asked price 沽盘；喊价；索价；卖方报价
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3hR3)(+1 assessable loss 应评税亏损
04!akPP< assessable profit 应评税利润
+tv"j;z assessable value 应评税值
J['?ud}@ assessed profit 估定利润
].x`Fq3 assessed value 经评估价值
8ao>]5Rs3 assessment 评税；评定；估价；评税单
ztaSIMZ assessment number 评税编号；估价编号
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4+%9) assessment of additional tax 补加税评税
- lI6!a^ assessment of performance 业绩评估；实绩评价
J/A UOInh Assessor 评税主任
a +`;:tX, asset price bubbles 资产价格泡沫
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asset-backed securities 具资产保证的证券
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<*W> assets accretion 资产增值
vsbD>`I assets and liabilities 资产与负债
{mB &xz:b assets betterment statement 资产递增表；资产改进表
;#dzw!+Y assets lending 实物放款；有抵押贷款
#D8u# 8Dz assets of the company passing on the death 死者去世时转移的公司资产
' n "n; assets pledged as security for liabilities 用作负债抵押的资产
t",b.vki\z assets portfolio 资产投资组合
{pk&dB _Bu assets price 资产价格
22v=
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x^!LA,`j assets realization 资产变现
udX!R^8jE assets refinancing arrangement 资产再集资安排
O['5/:- assets securitization 资产证券化
<ta#2 assets situated outside Hong Kong 在香港以外地方的资产
qoJ<e`h} assets stripping 削减资产；拆卖资产
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,Yz8 assignee 承让人
-T .C?Q g assignment 转让；转让书；转让契
<Lfo5:. assignment of interest 权益转让
Ccy0!re assignment of letters patent and trade mark 专利证书及商标转让
pm'i4!mY<P assignment of property 物业转让；物业转让书
U$6(@&P! assignment right 转让权
Z nh) m assignor 转让人
W0 N*c*k associate 有联系的人；有关连人士；相联者；合伙人；联系人
_!E/ em Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
d /` d:g associate member 附属会员
:@sjOY associated body corporate 相联法人团体
TM`6:5ONv associated company 相联公司；联属公司
w?A6S-z associated corporation 相联法团
rPoq~p[Y Association of Chartered Certified Accountants [ACCA] [United Kingdom]
tD3v`Ke 公认会计师公会〔英国〕
sFonc Association of Futures Exchange Brokers 香港期货经纪协会
<FU1| Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
=_9 grF- association of underwriters 承保人组织
N/eFwv.Er assumption of control 接管
z%[^-l- assurance 担保；保险；转易；转易书
5^GrG|~ assurance of interest 权益的转易
|Ht~o(]&&/ at 19XX price 按一九ＸＸ年价格计算
fTV}IP at a discount 按赔价计算；按贴水价格计算；打折扣
?8@EBPpC at a premium 按溢价计算；按升水价格计算
k k7M$)>d at call 通知付款；按通知
E'F87P ^> at constant market price 按固定市价计算
4j -%I7 at constant price 按固定价格计算
s7na!A[ at cost 按成本计算
oD7^9=# at current market price 按当时市价计算；按现时市价计算
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R?xj at current price 按当时价格计算；按现时价格计算
J I[9c,N at factor cost 按要素成本计算；按生产要素成本计算
sGFC?1r?\ at money-of-the-day price 按付款当日价格计算
A$XmO}+ at or better 按指定或较佳价位〔买卖指令〕
5$" I Uq* at par 按面值计算；平价
'645Fr[lg at sight 见票即付
LP5@ID2G at the close 按收市盘
Xe:e./@ at the opening 按开市盘
]ZM-c~nL attestation 见证；见证条款
|j~{gfpSE at-the-money option 平价期权
u75(\<{ attorney 受权人；受托代表人
>iFi~)i_4y attornment 新拥有人承认书
`ouCQ]tKz attributable profit 可归属利润
>`D$Jz, attributable share value 可归属股份价值
5TVA1 Auckland Stock Exchange 奥克兰证券交易所
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F auction 拍卖
J nf@u auctioneer 拍卖商
8z'_dfP=5 audit 审计；核数
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>' Audit Commission 审计署
!ZT BiC5R Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
3q:>NB< 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〕
Bq#B+JwX audit review 帐目审查
"}j v5j5 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
lc\f6J>HT audited account 审计帐目；经审计的帐目
nM6/c audited annual account 经审计的周年帐目
_t;Mi/\P audited balance sheet 经审计的资产负债表
!d 3:`l< auditor 核数师；核数主任；审计师
p +O,C{^f auditor's certificate 核数师证明书；审计师证明书
WxI_wRKx auditor's report 核数师报告；审计师报告
dI $M9; Aussie bond 澳元债券
rQ287y{ austerity budget 紧缩预算
cXG$zwS\ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
jp P'{mc Australia All Ordinaries Index 澳洲所有普通股票指数
Wd/m]]W8Q Australian Dollar [AUD] 澳元
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j Australian Options Market 澳大利亚期权市场
W>(p4m Australian Securities Commission 澳洲证券事务监察委员会
3eJ"7sftW Australian Society of Certified Practising Accountants 澳洲执业会计师公会
.]H1uoci| Australian Stock Exchange 澳大利亚证券交易所
2vx1M6a)L Austrian Schilling [ATS] 奥地利先令
-@yu 9=DT authentication 认证；鉴证
n>:|K0u" authority to purchase 委托购买证；委购书
29AWg(9?aS authorization 认可；核准；授权；授权书
LKe ~ authorization by direction 指示授权
t {RdqAF authorization by instruction 指令授权
0X[uXf authorization by warrant 令状授权
p} O[A` authorization of unit trust 单位信托的认可
kxV R#: authorized agent 指定代理人
+LeM [XX authorized capital 法定资本
x4nmDEpa authorized clerk 出市员
J}3 7 9 authorized dealer 认可交易商
bO\E )%zp authorized financial institution 认可财务机构
a>XlkkX authorized fund 认可基金
T9=55tpG9 authorized fund house 获授权的基金公司；认可基金公司
@Zov&01 authorized institution 认可机构
-iJ @K authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
;Alw`' authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
EwH_k authorized insurer 获授权保险人；获认可承保人
7z^\}& authorized investment 特准投资项目
t~ @~XI5 authorized person 获授权人
w*7BiZ{s< authorized representative 获授权代表
x;p7n 2_ authorized share capital 法定股本
-P7JaH/Q automated quotation system 自动报价系统
25CO_ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
hj| P*yKV 自动交易系统〔香港期货交易所有限公司〕
sJ q^>"|J automatic adjustment mechanism 自动调整机制
RbGq$vYol/ automatic adjustment system 自动调整系统
JVk"M=c Automatic Clearing House 自动票据交换所
-cW 'g automatic exchange rates accumulation system 自动化汇率累集系统
=` %"-A Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
[W{WfJ-HwG automatic teller machine [ATM] 自动柜员机
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autopay 自动转帐
S@ PAtB5 available assets 可用资产
"J(W)\ available fiscal reserve 现存财政储备
T.kQ] h2ZG available profit 可用利润
6e.?L Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
BmGY#D, average 平均；平均数；海损
+9d]([Lx average basic salary 平均基本薪金
Y] "_} average consumer expenditure 平均消费开支；一般消费开支
|'" 17c& average cost 平均成本
@ATJ|5.gr average cost of land production 增辟土地平均成本
ri?>@i-9= average daily turnover 平均每日成交额
uy^vQ/ average daily wage rate 平均每日工资率
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1bnO average expenditure pattern 平均开支模式
/,m!S RJ average growth rate 平均增长率
ui$JQ _P average net fixed assets 固定资产平均净值
<qp D Az4k average of relatives 相对价格平均数
a p[{`u average price 平均价格
uw,p\:D& average propensity to consume 平均消费倾向；一般消费倾向
GN%|'eU average propensity to save 平均储蓄倾向；一般储蓄倾向
leSR2os average rate 平均率
{D9m>B3"{ average revenue 平均收入；平均收益
~KF>Jow?Y average stock 平均库存；平均存货
7xr@$-U average yearly rent 平均年租
w ;Jb y avoidance of double taxation 避免双重课税
mcB 8xE avoidance of tax 避税
