A:
J#@l V A share Ａ股；甲类股份
x u,htx abatement of tax 减税；减扣免税额
ay[Z sQC ABN AMRO Bank N.V. 荷兰银行
_80n s&q above-the-line expenditure 线上项目支出；经常预算支出
k`@w(HhS above-the-line receipt 线上项目收入；经常预算收入
+ (=I8s/ ABSA Asia Limited 南非联合亚洲有限公司
Q?]w {f( absolute change 绝对数值变更
Oxj(g;} absolute expenditure 实际开支
j 0?>w{e absolute guideline figure 绝对准则数字
qb$_xIQpDL absolute interest 绝对权益
%yhI;M^ absolute order of discharge 绝对破产解除令
d#7]hF absolute profit margin 绝对利润幅度
Xq%*# )M; absolute value 实值；绝对值
tQf!|]#J absolutely vested interest 绝对既得权益
SJ[AiHR absorbed cost 已吸收成本；已分摊成本
/&QQ p3 absorption 吸收；分摊；合并
nrbazyKm absorption rate 吸收率；摊配率；分摊率
kYtHX ~@ ACB Finance Limited 亚洲商业财务有限公司
< 4$YO-:E acceptable form of reciprocity 合理的互惠条件
ex0oAt^ acceptable rate 适当利率；适当汇率
qAORWc acceptance agreement 承兑协议
Q >[Ce3 acceptance for honour 参加承兑
oB}K[3uB:t acceptor 承兑人；接受人；受票人
\
%_)_"Q acceptor for honour 参加承兑人
/Mx.:. A&$ accident insurance 意外保险
t .L 4%1OF Accident Insurance Association of Hong Kong 香港意外保险公会
j $0zD:ppW accident insurance scheme 意外保险计划
rFO_fIJn o accident year basis 意外年度基准
%A=|'6)k2 accommodation 通融；贷款
<L2GUX36# accommodation bill 通融票据；空头票据
)Oo2<:" accommodation party 汇票代发人
*bU% @O account balance 帐户余额；帐户结余
>*{:l,LH account book 帐簿
kMqD
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V p\80D& account current book 往来帐簿
OMi02tSm account of after-acquired property 事后取得的财产报告
b.@ H1L account of defaulter 拖欠帐目
=!YP$hf Y account payable 应付帐款
wn{]#n=|l account payee only [A/C payee only] 只可转帐；存入收款人帐户
gINwvzW{ account receivable 应收帐款
rI *!"PL account receivable report 应收帐款报表
m}rh|x/? account statement 结单；帐单；会计财务报表
K,G,di account title 帐户名称；会计科目
Yu1Q cFuy accountant's report 会计师报告
A3<^ U Accountant's Report Rules 会计师报告规则
48:liR accounting and auditing procedure 会计与审计程序；会计与核数程序
OCwW@OC + Accounting Arrangements 《会计安排》
'1Y<RD>x accounting basis 会计基础
Lp!0H `L accounting by Official Receiver 破产管理署署长呈交的帐目
2'|XtSj Accounting Circular 《会计通告》
CH55K [{< accounting class 会计类别
U{HyxZ|q< accounting date 记帐日期；会计结算日期
T\)dt?Tv#\ accounting for money 款项核算
%l%=Dkss Accounting Officer 会计主任
>eEnQ}Y accounting period 会计报告期；会计期
4v0dd p accounting policy 会计政策；会计方针
3Hy%SN( accounting practice 会计惯例
J1nXAh)J accounting principle 会计准则
;,mBT[_ZO accounting record 会计记录
y9=t; qH@| accounting report 会计报告
8I<_w4fC Accounting Services Branch [Treasury] 会计事务部〔库务署〕
-<]\l3E&J Accounting Society of China 中国会计学会
=.VepX|?D accounting statement 会计报表
}!eF
accounting system 会计制度；会计系统
H U:1f)a a accounting transaction 会计事项；帐务交易
sWp{Y. accounting treatment 会计处理
F1 9;RaP+ accounting year 会计年度
5<!o{)I accretion 增值；添加
1 d=0q ?nH accrual 应计项目；应累算数目
W]} #\\$z accrual basis 应计制；权责发生制
LQ~LB'L accrual basis accounting 应计制会计；权责发生制会计
qw9e)
`3$ accrue 应累算；应计
u![ 4=w accrued benefit 应累算利益
O)Xd3w' accrued charges 应计费用
u4go*# accrued cumulative preference share dividend 应累算的累积优先股股息
@QvfN>T accrued expenses 应累算费用
(qNco8QKu3 accrued interest payable 应付利息；应计未付利息
A"Tc^Ij accrued interest receivable 应收利息；应计未收利息
7^n,Ti g accrued right 累算权益
j7Q BU accruing profit 应累算的利润
8W(<q|t accumulated fiscal reserve 累积财政储备
L BW. *PHW accumulated profit 累积利润；滚存溢利
C}x4#bNK accumulated reserve 累积储备
[6Uud i w accumulation of surplus income 累积收益盈余
;+S2h-4 acquired assets 既得资产
QB g}2. acquisition 收购；购置；取得
xmCm3ekmpC acquisition cost 购置成本
nw Z[Ygl| acquisition expenses 购置费用
R
tXF acquisition of 100% interest 收购全部股权
Q3 K;kS acquisition of control 取得控制权
SIKk|I) acquisition of fixed assets 购置固定资产
v]LFZI5 acquisition of shell “买壳”
n,C D4Nv acquisition price 收购价
VZU Zngw act of God 天灾
c@0l-R{q acting partner 执事合伙人
[X0k{FR active market 买卖活跃的市场；交投畅旺的市场；旺市
zv$=* active partner 积极参与的合伙人
9OrA9r active trading 交投活跃
} ,?-$eyX actual circulation 实际流通
9'L1KQ actual cost 实际成本
9+WY@du+ actual expenditure 实际开支；实际支出
fY| @{]rx actual income 实际入息；实际收入；实际收益
nO A , x actual market 现货市场
h$#4ebp actual price 现货价；实际价格
&-EyM*:u! actual profit 实际利润
E9~&f^ f actual quotation 实盘；实际价位；实际报价
)W_ Y3M, actual year basis 按实际年度计算
Y/?DSo4G actuals 实货
{[(W4NAlH actuarial investigation 精算调查
|THkS@B r actuarial principle 精算原则
7v 4-hfN actuarial report 精算师报告
oT9XJwqnv Actuarial Society of Hong Kong 香港精算学会
LbtlcpF*~5 actuarial valuation 精算师估值
.HH, l actuary 精算师
K-g=td/@ ad referendum agreement 暂定协议；有待覆核的协定
s5_ 1}KKCs ad valorem duty 从价税；按值征税
ijR-?nrR ad valorem duty system 从价税制
ThT.iD[ ad valorem fee 从价费
.{-iq( 3 ad valorem tariff 从价关税
(AyRs7Dkn additional allowance 额外免税额
vl#V-UW$4P additional amount for unexpired risk 未过期风险的额外款额
r`mzsO-' additional assessable profit 补加应评税利润
A_X^k|)T additional assessment 补加评税
J\Oc]gi\L additional commitment 额外承担
K2 vPj| additional commitment vote 额外承担拨款
I%VV4,I&pK additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
f6/\JVi) - additional dependent parent allowance 供养父母额外免税额
6832N 3= additional provision 额外拨款
MOH,'@&6^ additional stamp duty 附加印花税
\a~;8):q=i additional tax 补加税罚款；补加税款
R, (+NT$ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
7\Yq]:;O adjudged bankrupt 被裁定破产
s>"WQ|; 6 adjudicated bankrupt 裁定破产人
i >/@]2 adjudication fee 裁定费；评定印花税额手续费；评估契据费
S4uR \| adjudication of bankruptcy 裁定破产；宣告破产
=^".{h'- adjudication of insolvency 裁定无力偿还债务
HjE Tinm" adjusted actual 经调整的实数；调整后的实数
hE?GO, adjusted current assets 经调整的流动资产；调整后的流动资产
KlSY^(kHR adjusted figure 经调整的数字；调整后的数额
'E4(!H,k adjusted liabilities 经调整的负债；调整后的负债
7u&H*e7 adjusted loss 经调整的亏损；调整后的亏损
2Xk1A S 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
J3!k*"P adjusted profit 经调整的利润；调整后的利润
ES:p^/ =* adjusted surplus 经调整的盈余额；调整后的盈余额
Q=9VuTE adjusted value 经调整的价值；调整后的价值
KcMzZ!d7m adjustment 调整；修订；理算〔保险〕
K`AW?p^$Y adjustment centre 调剂中心
'rcs K adjustment lag 调整过程的时间差距；调整时差
g]hn@{[ adjustment mechanism 调整机制
5tbiNm^X adjustment of loss 亏损调整
C J}4V! ;| adjustment process 调整过程；调整程序
nq w*oLFQ adjustment range 调整幅度
!un"XI0`t< administered exchange rate 受管制汇率
8i+jFSZ$ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
,hcBiL/ administration expenses 行政费用
61 HqBa administration fee 手续费；行政费
hrtN.4p[ administration in bankruptcy 破产管理
B tDgv.;GH administration order 遗产管理令
Ub-k<]yZ administrator 管理人；遗产管理人
(j\UoKLRt administrator of the estate 遗产管理人
8C4@V[sm` admission of debt 债项承认书
s?gXp {O?X admission of proof 接纳债权证明
)Z`viT advance 放贷款项；垫付款项；预支款项；预付款项
b9!J}hto, advance account 暂支帐目；预付款帐户
W71#NjM2Z advance compensation 预付补偿金
sRI=TE]s advance from shareholder 股东垫款
eXtF[0f advance pending reimbursement 预支以待日后付还
Hwi7oXP advanced economy 先进经济体系
sZ(Q4)r
advancement 预付；预付财产
P<w>1
= advances warrant 垫款令
en O=-# advancing 贷出
E!]rh,mYK adverse balance 逆差
@;-Un/'C;7 adverse exchange 逆汇
`[R:L.H1 advertisement addressed to shareholders 在报章刊登的致股东通告
;jfXU_K advice for collection 托收通知书
\~m%4kzG8J advice of drawing 提款通知书；汇票通知书
gbi~! S - advice of payment 付款通知
(:hmp"S Advisory Committee [Securities and Futures Commission]
?>Ci`XlLr 谘询委员会〔证券及期货事务监察委员会〕
e2H'uMy;& Advisory Committee on Diversification 经济多元化谘询委员会
A-NC,3 affidavit 誓章；遗产申报誓章
AHg4kG affidavit of no receipt 述明无收款的誓章
+/ d8d affiliate 联号；联营公司；附属公司
}z%/6`7)| affiliated company 附属公司；联号；联营公司
oHG f | affirmation [estate duty] 非宗教式宣誓〔遗产税〕
( 3HgI affordability 负担能力
4 zvU"np African Development Bank [AfDB] 非洲开发银行
; bu;t# after-acquired property 事后取得的财产
,}$x'8v after-hours dealing 市后交易
i7E7%~S after-tax profit 税后盈利；税后利润；税后溢利
I.0Usa"z agency agreement 代理协议
e(5Px!B agency expenses 代理机构的开支
M> l+[U agency fee 代理费
]$%4;o4O Agency Law 《代理法》
<\Dl#DH agent 代理人；承销人
{ca^yHgGy agent of company 公司代理人
-"b3q agent's fee 代理人费；经纪费
$XzlW=3y aggregate 总计；总数；总体数字
fae yk]u aggregate amount 总款额；总额
\^Q)`Lqp:g aggregate assets and liabilities 总体资产与负债
`SpS?mWA aggregate at constant price 按固定价格计算的总体数字
`'t;BXedz/ aggregate demand 总需求
bGLp0\0[ aggregate gross position 总持仓量
Nv#, s_hG aggregate limit 总限额
v [=E f aggregate of salaries tax 合计薪俸税
<J uJ`t aggregate performance 总体表现；总体业绩
ed2 &9E>9b aggregate supply 总体供应
QE6-(/ aggregate surplus 总盈余
_A~gqOe aggregate total 整体总额
Uv$ u\D+@[ aggregate value 总值；合计价值
WM7/|.HQ aggregated basis 合计基准
V '4}9J aggregated net chargeable income 合计应课税入息实额
%HS!^j 3C% aggregation 合并计算；合计；总和
!S}Au Mw aggregation of incomes of husband and wife 夫妇入息合并计算
qf {B aggregation of property 财产的总和
h2*&>Mc agio 差价；贴水
X+ BSneu 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》
Tj~#X c Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
+u)$o 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
j ZafwBi Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
RlL,eU$CS 《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》
73<yrBxp Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
=f| a?j,f~ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
${2fr&Tp agreement for a settlement 授产协议
(!=aRC.- agreement for assignment 转让协议
=l9#/G#R agreement for sale 售卖协议；买卖协议
(LPc\ \Vv agreement for sale and purchase 买卖协议
{NDe9V5 agreement for the payment of interest 支付利息协议
.k(_ j.v agreement for the repayment of money 还款协议
QQcj"s agreement of reinsurance 再保险协议
X"GQ^]$O Agricultural Bank of China 中国农业银行
h}_q air passenger departure tax 飞机乘客离境税
I'YotV7 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
' 1nU[,Wj airport tax 机场税
e8v=n@0 alcohol duty 酒精税
aC`
c^'5 alienation 让与；让渡；转让
M] *pBc(o0 alimony 生活费；赡养费
Puh&F< B All Ordinaries Index [AOI] 所有普通股指数
4Fq}*QJ- all risks 全险；综合险
_
RYZyw
All Sales Record for Stock Market 《股票市场成交报告》
*5)!y
d Allied Capital Resources Limited 新联财务有限公司
Uc2#so$9 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
'+wTrW m~j allocation letter 拨款信件
'h=2_%l@Y allocation of fund 分配款项；预留款项
JH#?}L/0Fe allocation of profit 利润分配；溢利分配
V|`|CVFo] allocation warrant 拨款令
S#dS5OX allotment 分配；配股
:Yqa[._AF allotment notice 股份配售通知；配股通知
Mr(3]EfgO allotment of shares 股份分配
sxtGl^,mU: allowable 可获宽免；免税的
RJD3o_("K allowable business loss 可扣除的营业亏损
4N&}hOM'S allowable expenses 可扣税的支出
>d\I*"C+d allowance 免税额；津贴；备抵；准备金
UJ:B:hh'' allowance for debts 债项的免税额
f' S"F allowance for depreciation by wear and tear 耗损折旧免税额
sn% fE allowance for funeral expenses 殡殓费的免税额
r MlNp?{_ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
8b!_b2Za allowance for repairs and outgoings 修葺及支出方面的免税额
tHeLq*)) allowance to debtor 给债务人的津贴
r.5F^ alteration of capital 资本更改
sP%.o7&n alternate trustee 候补受托人
# 4>F%_ amalgamation 合并
[G*mQ@G9 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
%s> E@[s ambit of charges 征税范围；收费范围
@T"385> amended valuation 经修订的估值
?a@l.ZM* American Commodities Exchange 美国商品交易所
[qB=OxH? American Express Bank Limited 美国运通银行
1Yx I q565 American Stock Exchange 美国证券交易所
6s;x@g] amortization 摊销
9 pn1d . amount due from banks 存放银行同业的款项
0P 42C{>'w amount due from banks abroad 存放海外银行同业的款项
xmDw oLU amount due from holding companies 控股公司欠款
LJD"N# c amount due from local banks 存放本港银行同业的款项
MZ'HMYed amount due to banks 银行同业的存款
"5Mo%cUp amount due to banks abroad 海外银行同业的存款
1Jt%I'C? amount due to holding companies 控股公司存款
\N30SG ?o amount due to local banks 本港银行同业的存款
syF/jWM5 amount due to outport banks 外埠银行同业的存款
n^K]R}S amount for note issue 发行纸币的款额
mD! imq%= amount of bond 担保契据的款额
YQ/ *| amount of consideration 代价款额
`F#KXk amount of contribution 供款数额
$)3/N&GXR amount of indebtedness 负债款额
.;'xm_Gw< amount of principal of the loan 贷款本金额
\] K -<&f amount of rates chargeable 应征差饷数额
UWHC]V? amount of share capital 股本额
)8;'fE[p} amount of sums assured 承保款额
sdLFBiR amount of variation 变动幅度
~X/T6(n$ amount of vote 拨款数额
N@g+51ye amount payable 应付款额
_[ x(p 6Xp amount receivable 应收款额
\MU4"sXw Amsterdam Stock Exchange 阿姆斯特丹证券交易所
L@wnzt analysis 分析
kcle|B ancillary risk 附属风险
[ LCi, annual account 周年帐目；周年帐目报表；年度决算；年结
e042`&9=Ic annual accounting date 年结日期
-}%zus5 annual allowance 每年免税额；年积金；年度津贴；年津
f] Vz !hM~ annual balance 年度余额
2rxdRg'YLQ annual disposable income 每年可动用收入
04s N 4C annual estimates 周年预算
)~6974 annual fee 年费
cMj<k8.{ annual general meeting 周年大会
,#c rt X annual growth rate 年增率；每年增长率
]n+:lsiV annual long-term supplement 长期个案每年补助金
I
?1E}bv annual pensionable emolument 可供计算退休金的年薪
^ /c|s!U^ annual report 年报
| :\h3M Annual Report on the Consumer Price Index 《消费物价指数年报》
er53?z7zP. annual return 周年报表；周年申报表；每年报税表格
thh, V Annual Return Rules 《周年报表规则》
B7#; tCf annual review of consumer prices 每年消费物价回顾
! M bRI annual roll-forward basis 逐年延展方式
V #=N?p annual salary 年薪
DT*/2TH*l annual statement 年度报表；年度决算表
L8V'mUyD 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
I flpM ] annuitant 年金受益人
? f%@8%px annuity 年金
XLtuck annuity contract 年金合约
hJ|z8Sy@1 annuity on human life 人寿年金
m _pK'jc antecedent debt 先前的债项
X3nwA#If1 ante-dated cheque 倒填日期支票
U*-%V$3+w5 anticipated expenditure 预期开支
] |-y[iu anticipated net profit 预期纯利
=%a.C(0&G anticipated revenue 预期收入
Va1|XQ<CL anti-inflation measure 反通货膨胀措施
n44j]+ P anti-inflationary stance 反通货膨胀立场
5vS'Qhc apparent deficit 表面赤字
&B))3WFy apparent financial solvency 表面偿债能力
L|c01 apparent partner 表面合伙人
Q} /
: application for personal assessment 个人入息课税申请书
jildiT[s application of fund 资金应用
[ P
8e=; application to release as liquidator and to destruct the books of accounts and documents
le*pd+> j 申请免除清盘人职务及毁灭帐簿与文件
E B)0 iQ appointed actuary 委任精算师
>:Rc%ILym appointed auditor 委任核数师；委任审计师
^D!U F (H appointed trustee 委任的受托人
6CCM7 appointer 委任人
HbCM{A9 apportioned pro rata 按比例分摊
y M>c**9 apportionment 分配；分摊
f9; M"Pd Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
k+_pj k apportionment formula 分摊方程式
e\\ I, apportionment of estate duty 遗产税的分摊
gPDc 6{/C< appraisal 估价；评估
vh((HS-) appreciable growth 可观增长
X.g1
312~ appreciable impact 显着影响
U#YM)8;Iz appreciable increase 可观增长
1;SWfKU?. appreciation 增值；升值
4SmhtC appreciation against other currencies 相对其他货币升值
$LKniK appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Zpg$:Rr appreciation tax 增值税
EWbFy"= appropriation 拨款；拨用；拨付
xqIt?v2c appropriation account 拨款帐目
?FD^S~bz- Appropriation Bill 拨款法案
eqYa`h@g^ appropriation-in-aid system 补助拨款办法
=p$1v{L8 approved assets 核准资产
kAU[lPt*R approved basket stock 认可一篮子证券
c}lUP(Ss approved budget 核准预算
xoPpu
approved charitable donation 认可慈善捐款
}VdohX- approved charitable institution 认可慈善机构
=ejk E;
%L approved currency 核准货币；认可货币
/z`L B approved estimates 核准预算
K`D>G< approved estimates of expenditure 核准开支预算
:4/ RB%)" approved overseas insurer 核准海外保险人
a*! wiTGf approved overseas trust company 核准海外信托公司
c:M~!CXO approved pooled investment fund 核准汇集投资基金
)y _MI
r approved provident fund scheme 认可公积金计划
,{=# approved provision 核准拨款
?(4 =:o approved redeemable share 核准可赎回股份
cd#@"&r approved regional stock 认可地区性证券
gm\ P`~+o approved retirement scheme 认可退休金计划
hgL wxJu approved subordinated loan 核准附属贷款
LDx1@a|83 arbitrage 套戥；套汇；套利
K#kU6/ arbitrageur 套戥者；套汇者
w HvX|GwMv arbitrary amount 临时款项
k9xfv@v} arrangement 措施；安排；协定
a)/!ifJ; arrears 欠款
C0Z
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}$?x wcPU arrears of revenue 逾期未收税款；逾期未收的帐项
n3 -5`Jti articles of association 组织章程；组织细则；组织章程细则
\x5b=~/ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
3{O^q/R ascertainment of profit 确定利润
4[v
% ]g` "Asia Clear" “亚洲结算系统”
$i;%n1VBg Asia Commercial Bank Ltd. 亚洲商业银行有限公司
mfc\w' Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
S=@. <g S Asian Development Fund [ADF] 亚洲发展基金
bj=kqO;*O Asian dollar bond 亚洲美元债券
UOC>H%r~M? Asian dollar market 亚洲美元市场
"AMbU6 8 Asian dollar rate 亚洲美元利率
;shhg z$ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
7j| ^ZuI+ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Nr8#/H2f asked price 沽盘；喊价；索价；卖方报价
9`4M o+ assessable income 应评税入息
roz p assessable loss 应评税亏损
d Z K /v assessable profit 应评税利润
C dg/wRje assessable value 应评税值
#eadkj #; assessed profit 估定利润
#q#C_" assessed value 经评估价值
ia6%>^ assessment 评税；评定；估价；评税单
"H\1Z,P<m assessment number 评税编号；估价编号
N@6+DHt assessment of additional tax 补加税评税
iq*]CF assessment of performance 业绩评估；实绩评价
dxfF.\BFDn Assessor 评税主任
W<|
M0S{ asset price bubbles 资产价格泡沫
e!k1GTH^ asset-backed securities 具资产保证的证券
bl yU5 3g assets accretion 资产增值
xU <WUfS1 assets and liabilities 资产与负债
VZF; assets betterment statement 资产递增表；资产改进表
|I \&r[J assets lending 实物放款；有抵押贷款
~;$,h ET assets of the company passing on the death 死者去世时转移的公司资产
f3 PDLQA assets pledged as security for liabilities 用作负债抵押的资产
c[VVCN8dA assets portfolio 资产投资组合
b$FK}D5 assets price 资产价格
I Sa}Km>Q assets quality 资产质素
Sq22] assets realization 资产变现
l EA f\T7 assets refinancing arrangement 资产再集资安排
D] tI's1 assets securitization 资产证券化
kA/4W^]Ws assets situated outside Hong Kong 在香港以外地方的资产
+ q*WY*gX assets stripping 削减资产；拆卖资产
Uzh#z eZ`< assets value 资产值
U/ds(*g@ assignee 承让人
L;RHs hT y assignment 转让；转让书；转让契
uv G' Kx assignment of interest 权益转让
OTe h8h assignment of letters patent and trade mark 专利证书及商标转让
( fNG51h! assignment of property 物业转让；物业转让书
qkXnpv assignment right 转让权
l(A)G d5> assignor 转让人
6 &* z associate 有联系的人；有关连人士；相联者；合伙人；联系人
]?S@g'Jd0Q Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
A_8Xhem${ associate member 附属会员
Q l#y7HW associated body corporate 相联法人团体
/aV;EkyO, associated company 相联公司；联属公司
f?JP=j associated corporation 相联法团
6+ UTEw; Association of Chartered Certified Accountants [ACCA] [United Kingdom]
<S ae:m4 公认会计师公会〔英国〕
MoZ8A6e?B Association of Futures Exchange Brokers 香港期货经纪协会
gUr #3# Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
h;[<4zw association of underwriters 承保人组织
1u8 k} assumption of control 接管
Efp[K}Z^$ assurance 担保；保险；转易；转易书
5 6JxHQu assurance of interest 权益的转易
8&Md=ZvK` at 19XX price 按一九ＸＸ年价格计算
LA]UIM@ at a discount 按赔价计算；按贴水价格计算；打折扣
i2P:I A|@ at a premium 按溢价计算；按升水价格计算
jhR`%aH4 at call 通知付款；按通知
=O%Hf bx at constant market price 按固定市价计算
gCV+amP at constant price 按固定价格计算
eC{St0 at cost 按成本计算
iV5S[uy72. at current market price 按当时市价计算；按现时市价计算
#fx>{ vzH at current price 按当时价格计算；按现时价格计算
k3+LP7| * at factor cost 按要素成本计算；按生产要素成本计算
0gRm LX at money-of-the-day price 按付款当日价格计算
1 ' B& e) at or better 按指定或较佳价位〔买卖指令〕
)TfX} at par 按面值计算；平价
70<{tjyc at sight 见票即付
, Dab( at the close 按收市盘
??#SQSU at the opening 按开市盘
V_3K((P6 attestation 见证；见证条款
:u]QEZ@@ at-the-money option 平价期权
u|"y&>!R- attorney 受权人；受托代表人
e_YTh^wU attornment 新拥有人承认书
LzTdi%u$0| attributable profit 可归属利润
4 _P 6 P attributable share value 可归属股份价值
;w7s>(ITZ Auckland Stock Exchange 奥克兰证券交易所
~KQiNkA\|l auction 拍卖
S2jn pf} auctioneer 拍卖商
BgT( ~8' audit 审计；核数
d`UK mj Audit Commission 审计署
r$:hiE@ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Ot+Z}Z- 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〕
)DGJr/) audit review 帐目审查
mclV " ? Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
~8&P*oFC audited account 审计帐目；经审计的帐目
y?V^S;}&] audited annual account 经审计的周年帐目
oj/#wF+ audited balance sheet 经审计的资产负债表
I5@8=rFk auditor 核数师；核数主任；审计师
b kuJN% auditor's certificate 核数师证明书；审计师证明书
KV)if' auditor's report 核数师报告；审计师报告
e I9#JM|2 Aussie bond 澳元债券
Q?V+
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*/HW]x|?V~ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
|~o0 -: 'C Australia All Ordinaries Index 澳洲所有普通股票指数
I! # WXK Australian Dollar [AUD] 澳元
8VtRRtl Australian Options Market 澳大利亚期权市场
R=<%! Australian Securities Commission 澳洲证券事务监察委员会
ix hF,F Australian Society of Certified Practising Accountants 澳洲执业会计师公会
J4x|Af p Australian Stock Exchange 澳大利亚证券交易所
hSz_e Austrian Schilling [ATS] 奥地利先令
uPy5 < c authentication 认证；鉴证
_T_6Yl&cf) authority to purchase 委托购买证；委购书
|xF!3GGms authorization 认可；核准；授权；授权书
Gs\D`| 3= authorization by direction 指示授权
~.>8 w w authorization by instruction 指令授权
9k~%HN-[ authorization by warrant 令状授权
w^9< I] authorization of unit trust 单位信托的认可
E{P94Ph v authorized agent 指定代理人
OdpHF~(Y/ authorized capital 法定资本
^T*!~K8A authorized clerk 出市员
|c>.xt~ authorized dealer 认可交易商
c^r WS&)P authorized financial institution 认可财务机构
t3AmXx authorized fund 认可基金
nu)YN1
* authorized fund house 获授权的基金公司；认可基金公司
5 B t~tt authorized institution 认可机构
$<9u:.9xf authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
AhkDLm+ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
yD Jy'Z_F{ authorized insurer 获授权保险人；获认可承保人
Gr >CdB>~+ authorized investment 特准投资项目
)FSEHQ authorized person 获授权人
2OpkRFFa authorized representative 获授权代表
Be9,m!on authorized share capital 法定股本
xs& xcR R" automated quotation system 自动报价系统
q6ZewuV. Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
k }{o:
N 自动交易系统〔香港期货交易所有限公司〕
.Cf! 5[0E automatic adjustment mechanism 自动调整机制
L?Ys(a"k automatic adjustment system 自动调整系统
~MP |L?my Automatic Clearing House 自动票据交换所
;%Px~g automatic exchange rates accumulation system 自动化汇率累集系统
NG`Y{QT6N Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
K$:+]fJK automatic teller machine [ATM] 自动柜员机
}g@
' ^v autopay 自动转帐
Sl-9im1 available assets 可用资产
:+
mULUi available fiscal reserve 现存财政储备
XjdHH.) S available profit 可用利润
{\vVzy,t7 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
:T|9;2 average 平均；平均数；海损
d"@ /{O^ 1 average basic salary 平均基本薪金
Nw*F1*v` average consumer expenditure 平均消费开支；一般消费开支
61b*uoq0w? average cost 平均成本
oHr0;4Lg6 average cost of land production 增辟土地平均成本
,
@!X! L average daily turnover 平均每日成交额
VR .t average daily wage rate 平均每日工资率
XUKlgl!+. average expenditure pattern 平均开支模式
9]{va"pe7 average growth rate 平均增长率
( et W4p average net fixed assets 固定资产平均净值
93Zij<bH?e average of relatives 相对价格平均数
%% /8B average price 平均价格
1Q !kk5jE average propensity to consume 平均消费倾向；一般消费倾向
rB{ w4 average propensity to save 平均储蓄倾向；一般储蓄倾向
&4+|{Zx0 average rate 平均率
]Y-Y.&b7t average revenue 平均收入；平均收益
|N^"?bSt average stock 平均库存；平均存货
Qwt0~9n( average yearly rent 平均年租
ZJenwo avoidance of double taxation 避免双重课税
x.4z)2MO avoidance of tax 避税
