A:
Km,tfM5j A share Ａ股；甲类股份
n[4Nu`E9 abatement of tax 减税；减扣免税额
;g*X.d ABN AMRO Bank N.V. 荷兰银行
(X>y)V above-the-line expenditure 线上项目支出；经常预算支出
@0
-B&w above-the-line receipt 线上项目收入；经常预算收入
j%p~.kW5 ABSA Asia Limited 南非联合亚洲有限公司
]`.
d%Vx absolute change 绝对数值变更
MT6kJDyLu absolute expenditure 实际开支
&V=54n=O? absolute guideline figure 绝对准则数字
Q`vyDoF absolute interest 绝对权益
xZ@Y`2A': absolute order of discharge 绝对破产解除令
22BJOh
absolute profit margin 绝对利润幅度
#Ejly2C, absolute value 实值；绝对值
vhL&az absolutely vested interest 绝对既得权益
LpmspIPvf absorbed cost 已吸收成本；已分摊成本
mCz6& absorption 吸收；分摊；合并
;~1r{kXxA" absorption rate 吸收率；摊配率；分摊率
WHN b. > ACB Finance Limited 亚洲商业财务有限公司
~ JZ Lfw acceptable form of reciprocity 合理的互惠条件
/yykOvUO acceptable rate 适当利率；适当汇率
'|d (<.[ acceptance agreement 承兑协议
`% ENGB| acceptance for honour 参加承兑
O"#`i{^?2 acceptor 承兑人；接受人；受票人
%<M<'jxSca acceptor for honour 参加承兑人
dX$])b_Uw accident insurance 意外保险
tLvli>y@ Accident Insurance Association of Hong Kong 香港意外保险公会
/vPb accident insurance scheme 意外保险计划
Iyc')\W& accident year basis 意外年度基准
mefmoZ accommodation 通融；贷款
i;xg[e8. accommodation bill 通融票据；空头票据
Nl_;l accommodation party 汇票代发人
j}VOr >xz account balance 帐户余额；帐户结余
<khx%<)P account book 帐簿
3FXMM&w account collected in advance 预收款项
j2P|cB Xu account current book 往来帐簿
`+f\Q2]Z account of after-acquired property 事后取得的财产报告
_yoG<qI account of defaulter 拖欠帐目
B ph F+'CM account payable 应付帐款
I"!gzI`Sd account payee only [A/C payee only] 只可转帐；存入收款人帐户
E{fnh50^Q. account receivable 应收帐款
)I >r C%2P account receivable report 应收帐款报表
)/U1; O account statement 结单；帐单；会计财务报表
I L\mFjZ' account title 帐户名称；会计科目
e`~q ;?: accountant's report 会计师报告
WuNu}Ibl}m Accountant's Report Rules 会计师报告规则
Dw #&x/G accounting and auditing procedure 会计与审计程序；会计与核数程序
?Tl@e Accounting Arrangements 《会计安排》
s Y6'y'a95 accounting basis 会计基础
u!-eP7;7 accounting by Official Receiver 破产管理署署长呈交的帐目
0* AlLwO Accounting Circular 《会计通告》
ua[\npz5 accounting class 会计类别
V8sY7QK= accounting date 记帐日期；会计结算日期
q@sH@-z4] accounting for money 款项核算
X3-1)|g !z Accounting Officer 会计主任
nB]Q^~jX accounting period 会计报告期；会计期
X,N@` accounting policy 会计政策；会计方针
' " tieew accounting practice 会计惯例
d+;wDu accounting principle 会计准则
{+[gf:Ev accounting record 会计记录
qN QsU accounting report 会计报告
d5=xOEv;
: Accounting Services Branch [Treasury] 会计事务部〔库务署〕
6wd]X-G++ Accounting Society of China 中国会计学会
Q|1bF!#(1 accounting statement 会计报表
&7 W6I M accounting system 会计制度；会计系统
EsWszpR qb accounting transaction 会计事项；帐务交易
ye%F <:O 7 accounting treatment 会计处理
L [bGO|O accounting year 会计年度
BJE <~" accretion 增值；添加
KC T8Q!\ accrual 应计项目；应累算数目
G;m"a o"2 accrual basis 应计制；权责发生制
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accrual basis accounting 应计制会计；权责发生制会计
\nHlI=!P accrue 应累算；应计
:A'!u r=\ accrued benefit 应累算利益
<S}qcjG accrued charges 应计费用
kW~F* accrued cumulative preference share dividend 应累算的累积优先股股息
ry\']\k accrued expenses 应累算费用
o{he) r6)_ accrued interest payable 应付利息；应计未付利息
VM,ZEt3Vy accrued interest receivable 应收利息；应计未收利息
#K l2K4 accrued right 累算权益
+o3g]0 accruing profit 应累算的利润
8bGq"!w- accumulated fiscal reserve 累积财政储备
8<kme"% s accumulated profit 累积利润；滚存溢利
#~+#72+x7 accumulated reserve 累积储备
>gZz`CH accumulation of surplus income 累积收益盈余
J:u|8>; acquired assets 既得资产
u J` &hX acquisition 收购；购置；取得
c P1jw%3P acquisition cost 购置成本
k:TfE6JZ acquisition expenses 购置费用
f3N:MH-c acquisition of 100% interest 收购全部股权
8Vn6* Xn acquisition of control 取得控制权
}$)<k acquisition of fixed assets 购置固定资产
*Vl
=PNn- acquisition of shell “买壳”
:#/bA& acquisition price 收购价
vO_quQ[ . act of God 天灾
J qUVGEg acting partner 执事合伙人
e%U*~{ m+ active market 买卖活跃的市场；交投畅旺的市场；旺市
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active partner 积极参与的合伙人
*lK4yI*%o active trading 交投活跃
F^YIZ,=p! actual circulation 实际流通
8 w&rj- actual cost 实际成本
lnDDFsA actual expenditure 实际开支；实际支出
=5ih,>>g actual income 实际入息；实际收入；实际收益
4I-p/&Q actual market 现货市场
//Gvk|O1 actual price 现货价；实际价格
5u46Vl{ actual profit 实际利润
qX(%Wn;n actual quotation 实盘；实际价位；实际报价
o
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L0kNt
&di actuals 实货
!_9$[Oq~ actuarial investigation 精算调查
)DmiN ^: actuarial principle 精算原则
B@]7 eVo actuarial report 精算师报告
lX*;KHT ) Actuarial Society of Hong Kong 香港精算学会
swlWe}1 actuarial valuation 精算师估值
,}tdfkZFYl actuary 精算师
IDh`0/i] ad referendum agreement 暂定协议；有待覆核的协定
Zir`IQ$ ad valorem duty 从价税；按值征税
SR&
mHI-f0 ad valorem duty system 从价税制
n vPE
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D-GU"^-9 ad valorem tariff 从价关税
H/k W
:k additional allowance 额外免税额
n@;x!c< + additional amount for unexpired risk 未过期风险的额外款额
$3'+V_CZ3 additional assessable profit 补加应评税利润
L"iyjL<M additional assessment 补加评税
~
ZL`E additional commitment 额外承担
ak) -OL1 additional commitment vote 额外承担拨款
X~he36-+< additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
XO#)i6}G additional dependent parent allowance 供养父母额外免税额
$NT9LtT@K additional provision 额外拨款
~5NG DT#L* additional stamp duty 附加印花税
F2$bUY additional tax 补加税罚款；补加税款
5 j,qAay9 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
q|X4[E|{Q adjudged bankrupt 被裁定破产
$Je"z]cy- adjudicated bankrupt 裁定破产人
Qe$>Jv5 adjudication fee 裁定费；评定印花税额手续费；评估契据费
5%+}rSn7 adjudication of bankruptcy 裁定破产；宣告破产
1=Zw=ufqV adjudication of insolvency 裁定无力偿还债务
aT!9W'uY adjusted actual 经调整的实数；调整后的实数
?=!XhU
. adjusted current assets 经调整的流动资产；调整后的流动资产
.w_`d'} adjusted figure 经调整的数字；调整后的数额
RQCQG a^cP adjusted liabilities 经调整的负债；调整后的负债
V; -.38py adjusted loss 经调整的亏损；调整后的亏损
'$XHRS/q] adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
`b ")Bx| adjusted profit 经调整的利润；调整后的利润
b8Rh|"J)d adjusted surplus 经调整的盈余额；调整后的盈余额
: W^\
mH adjusted value 经调整的价值；调整后的价值
J 7ekIQgR adjustment 调整；修订；理算〔保险〕
SMO%sZ ] adjustment centre 调剂中心
2 dD<] adjustment lag 调整过程的时间差距；调整时差
0? us]lx adjustment mechanism 调整机制
r?nV
Sb|[ adjustment of loss 亏损调整
'UVv(- adjustment process 调整过程；调整程序
@CU|3Qg adjustment range 调整幅度
4spaw ?j administered exchange rate 受管制汇率
nRB>[l G Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
4 l}M
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BZ+ mO administration fee 手续费；行政费
As~p1%nok administration in bankruptcy 破产管理
P5}[*k%DQw administration order 遗产管理令
<
}wAP_y administrator 管理人；遗产管理人
n
[Xzo} administrator of the estate 遗产管理人
Ik5jwfz admission of debt 债项承认书
s#4ew} admission of proof 接纳债权证明
Zng` oFD advance 放贷款项；垫付款项；预支款项；预付款项
iQ ! advance account 暂支帐目；预付款帐户
7ml0 advance compensation 预付补偿金
4A/,X>W61 advance from shareholder 股东垫款
%HF$ advance pending reimbursement 预支以待日后付还
NhoS7 y( advanced economy 先进经济体系
fuD1U}c advancement 预付；预付财产
.Spi$>v advances warrant 垫款令
QHzX
5$IM advancing 贷出
xbrmPGpW$ adverse balance 逆差
{vT55i<mk adverse exchange 逆汇
ab aQJ| advertisement addressed to shareholders 在报章刊登的致股东通告
DV[ Jbl:) advice for collection 托收通知书
@`;Y/', advice of drawing 提款通知书；汇票通知书
Pkx(M E advice of payment 付款通知
{,f!'i&b@ Advisory Committee [Securities and Futures Commission]
:.S41S 谘询委员会〔证券及期货事务监察委员会〕
\+Rwm:lI Advisory Committee on Diversification 经济多元化谘询委员会
qi SEnRG. affidavit 誓章；遗产申报誓章
Gr#rM/AfCK affidavit of no receipt 述明无收款的誓章
k<'vP{ affiliate 联号；联营公司；附属公司
^s@*ISY affiliated company 附属公司；联号；联营公司
:uwRuPI affirmation [estate duty] 非宗教式宣誓〔遗产税〕
mrh p)yF affordability 负担能力
"26B4* African Development Bank [AfDB] 非洲开发银行
;WS7. after-acquired property 事后取得的财产
OgXZ- <' after-hours dealing 市后交易
sM fFm@\ N after-tax profit 税后盈利；税后利润；税后溢利
!UBDx $]^ agency agreement 代理协议
^Em@6fz[ agency expenses 代理机构的开支
P\X=* agency fee 代理费
~6:LUM Agency Law 《代理法》
'!fFI 1s agent 代理人；承销人
LA+$_U"Jk agent of company 公司代理人
2rj/wakd agent's fee 代理人费；经纪费
R )d99j^" aggregate 总计；总数；总体数字
_.OMjUBZT aggregate amount 总款额；总额
f1Yv hvWL aggregate assets and liabilities 总体资产与负债
1V**QSZ1 aggregate at constant price 按固定价格计算的总体数字
/S CZ& aggregate demand 总需求
EK8E aggregate gross position 总持仓量
Q Bfhyo_ aggregate limit 总限额
64!ame}n+ aggregate of salaries tax 合计薪俸税
W\>^[c/ aggregate performance 总体表现；总体业绩
HhWwc#B aggregate supply 总体供应
?|">), aggregate surplus 总盈余
}+dM1 O aggregate total 整体总额
O& 3r*vd aggregate value 总值；合计价值
A )RI:?+ aggregated basis 合计基准
6t_ 3%{ aggregated net chargeable income 合计应课税入息实额
b>bgUDq aggregation 合并计算；合计；总和
uq|vNLW26 aggregation of incomes of husband and wife 夫妇入息合并计算
-y l4tW aggregation of property 财产的总和
KO-Zz&2f agio 差价；贴水
z[5Y
Z~}* 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》
[/AdeR Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
k,;lyE 《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》
Pu$kj"|q*[ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
*CH!<VB/ 《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》
5y(t`Fmt
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
d(X\B{ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
K#l
-? agreement for a settlement 授产协议
5DkK'tCI9Z agreement for assignment 转让协议
)4 !CR /ao agreement for sale 售卖协议；买卖协议
0H OoK h agreement for sale and purchase 买卖协议
BP[CR1Gs agreement for the payment of interest 支付利息协议
^ J#?hHz agreement for the repayment of money 还款协议
o\@ A2r3 agreement of reinsurance 再保险协议
>J^7}J Agricultural Bank of China 中国农业银行
: $M9XZ~\ air passenger departure tax 飞机乘客离境税
$ ] W[y= Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
U^[cYTG airport tax 机场税
GhG%>U#&a alcohol duty 酒精税
;#Jq$v)D alienation 让与；让渡；转让
@tr&R==([ alimony 生活费；赡养费
R<n8M"B All Ordinaries Index [AOI] 所有普通股指数
zj~nnfoys all risks 全险；综合险
MiSja#" +A All Sales Record for Stock Market 《股票市场成交报告》
'A@qg^e:` Allied Capital Resources Limited 新联财务有限公司
g[#k.CuP all-items index [Consumer Price Index] 总指数〔消费物价指数〕
7oZ@<QP' allocation letter 拨款信件
MekT?KPQ{L allocation of fund 分配款项；预留款项
qs6Nb'JvQR allocation of profit 利润分配；溢利分配
FF%\g J allocation warrant 拨款令
!dfS|BA] allotment 分配；配股
TJHN/Z/ allotment notice 股份配售通知；配股通知
5nM kd/ allotment of shares 股份分配
6Gs{nFw allowable 可获宽免；免税的
Q3'fz 9v allowable business loss 可扣除的营业亏损
wXr>p)mP allowable expenses 可扣税的支出
gHQPhe#n allowance 免税额；津贴；备抵；准备金
Z B~l2 allowance for debts 债项的免税额
:dc"b?Ch allowance for depreciation by wear and tear 耗损折旧免税额
RDUT3H6~ allowance for funeral expenses 殡殓费的免税额
z W%>"y allowance for inflation 为通货膨胀而预留的款项；通胀准备金
0n4g $JK7 allowance for repairs and outgoings 修葺及支出方面的免税额
X}zX`]:I' allowance to debtor 给债务人的津贴
gW%pM{PW alteration of capital 资本更改
XMt
u "K alternate trustee 候补受托人
y=[gQJ6~r amalgamation 合并
KKLR'w,A> ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
M:R8< .{ ambit of charges 征税范围；收费范围
_R EqT amended valuation 经修订的估值
\: ]DFZ= ! American Commodities Exchange 美国商品交易所
O q*n9V American Express Bank Limited 美国运通银行
f"vk# 3 American Stock Exchange 美国证券交易所
rpUy$q rRc amortization 摊销
z'7#"D amount due from banks 存放银行同业的款项
<(fdHQD!7> amount due from banks abroad 存放海外银行同业的款项
j'3j}G%\T amount due from holding companies 控股公司欠款
zn t)]>f# amount due from local banks 存放本港银行同业的款项
k) "ao2iXL amount due to banks 银行同业的存款
n%F- cw amount due to banks abroad 海外银行同业的存款
z<a$q3!# amount due to holding companies 控股公司存款
8jRs =I amount due to local banks 本港银行同业的存款
]53O}sH > amount due to outport banks 外埠银行同业的存款
}x]&L/ amount for note issue 发行纸币的款额
(V R" Mi4 amount of bond 担保契据的款额
34z_+
amount of consideration 代价款额
& B}Lo
amount of contribution 供款数额
$50\" mo~z amount of indebtedness 负债款额
nt=x]wEC amount of principal of the loan 贷款本金额
{{32jU 7< amount of rates chargeable 应征差饷数额
@c Z\*,T amount of share capital 股本额
^ pj>9% amount of sums assured 承保款额
/-Wuq`P/ T amount of variation 变动幅度
}<=3W5+ amount of vote 拨款数额
?{ eY\I amount payable 应付款额
{J2#eiF amount receivable 应收款额
e8oK n& Amsterdam Stock Exchange 阿姆斯特丹证券交易所
<|a=hHPi: analysis 分析
!x7o|l|cP ancillary risk 附属风险
|k6 Ox* annual account 周年帐目；周年帐目报表；年度决算；年结
A#(`9 annual accounting date 年结日期
X'f)7RbT annual allowance 每年免税额；年积金；年度津贴；年津
\QGa 4_# annual balance 年度余额
j9:/RJS annual disposable income 每年可动用收入
8.yC A annual estimates 周年预算
:N2E}hxk annual fee 年费
b0 & annual general meeting 周年大会
ys%zlbj[ annual growth rate 年增率；每年增长率
<#y*h8IZ@t annual long-term supplement 长期个案每年补助金
xdZ<|
vMR annual pensionable emolument 可供计算退休金的年薪
/g@^H/DO annual report 年报
L6+C]t}>6 Annual Report on the Consumer Price Index 《消费物价指数年报》
n?:2.S.8 annual return 周年报表；周年申报表；每年报税表格
0 _A23.Y Annual Return Rules 《周年报表规则》
H -,TS^W annual review of consumer prices 每年消费物价回顾
*g_w I%l annual roll-forward basis 逐年延展方式
=WK04\H annual salary 年薪
q jz3<`7- annual statement 年度报表；年度决算表
W p N.]x 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
> aG= T{ annuitant 年金受益人
E]1##6Ae annuity 年金
NEV p8) w annuity contract 年金合约
3+(z_!Qh annuity on human life 人寿年金
^ H3m\!h antecedent debt 先前的债项
v k'rA{x ante-dated cheque 倒填日期支票
jO8X:j09A anticipated expenditure 预期开支
j (ygQ4T anticipated net profit 预期纯利
w2OsLi Sv anticipated revenue 预期收入
OC NPi4 anti-inflation measure 反通货膨胀措施
Yw)Fbt^ anti-inflationary stance 反通货膨胀立场
xS8 ,W apparent deficit 表面赤字
g)R1ObpZ apparent financial solvency 表面偿债能力
m#\[m<F apparent partner 表面合伙人
.'T 40=7 application for personal assessment 个人入息课税申请书
H)>sTST( application of fund 资金应用
eT[&L @l]b application to release as liquidator and to destruct the books of accounts and documents
:( , mL2[ 申请免除清盘人职务及毁灭帐簿与文件
&= eYr{ appointed actuary 委任精算师
|m;L?)F< appointed auditor 委任核数师；委任审计师
IQnIaZ appointed trustee 委任的受托人
q3h'l , appointer 委任人
@i LIU}+ apportioned pro rata 按比例分摊
Qxa{UQh}9 apportionment 分配；分摊
}x :f%Z5h Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
=&vFVIhWcf apportionment formula 分摊方程式
%8r/ oS apportionment of estate duty 遗产税的分摊
S3Y2O
x appraisal 估价；评估
~OypE4./1 appreciable growth 可观增长
*Y6xv ib9* appreciable impact 显着影响
Vrkf(E3_V appreciable increase 可观增长
J7+w4q~cB` appreciation 增值；升值
$,27pkwHeW appreciation against other currencies 相对其他货币升值
f.6~x$:)`E appreciation of the exchange value of Hong Kong dollar 港元汇值上升
rs-,0'z,7 appreciation tax 增值税
)T| L,Lp appropriation 拨款；拨用；拨付
%J~WC$=Qv appropriation account 拨款帐目
p&Ed\aQ%z; Appropriation Bill 拨款法案
_O]xey^r appropriation-in-aid system 补助拨款办法
Q5a)}6-5 approved assets 核准资产
yI3 kvh approved basket stock 认可一篮子证券
BRv x[u approved budget 核准预算
T
.n4TmF approved charitable donation 认可慈善捐款
1^G{tlA- approved charitable institution 认可慈善机构
,[!LCXp approved currency 核准货币；认可货币
DjLL|jF approved estimates 核准预算
L,LNv approved estimates of expenditure 核准开支预算
M;.Z M<Ga approved overseas insurer 核准海外保险人
W?Ww2Lo%Y approved overseas trust company 核准海外信托公司
>:1P/U approved pooled investment fund 核准汇集投资基金
RU# F8O approved provident fund scheme 认可公积金计划
1/Zh^foG approved provision 核准拨款
,wAz^cK| approved redeemable share 核准可赎回股份
j
!H^-d}q approved regional stock 认可地区性证券
,d_Gn! approved retirement scheme 认可退休金计划
. iwZ*b{ approved subordinated loan 核准附属贷款
pA }S5x arbitrage 套戥；套汇；套利
r ?m6$ arbitrageur 套戥者；套汇者
R 9 4^4I arbitrary amount 临时款项
I)SG wt- arrangement 措施；安排；协定
J n&7C arrears 欠款
@)6jE !LC arrears of pay 欠付薪酬
pv,45z0 arrears of revenue 逾期未收税款；逾期未收的帐项
5h {`<W articles of association 组织章程；组织细则；组织章程细则
+-$Ko fnM Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
h6D^G5i ascertainment of profit 确定利润
"TOa=Tt{, "Asia Clear" “亚洲结算系统”
p&b5% 4P Asia Commercial Bank Ltd. 亚洲商业银行有限公司
gm)@c2?. Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
quxdG>8 Asian Development Fund [ADF] 亚洲发展基金
* ?Jz2[B Asian dollar bond 亚洲美元债券
/)3Lnn{W Asian dollar market 亚洲美元市场
gl%`qf6:O Asian dollar rate 亚洲美元利率
B&?sF" Y Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
&[[K"aM1 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
YN/ }9. asked price 沽盘；喊价；索价；卖方报价
[g|Y7.j8 assessable income 应评税入息
Rl~T$
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+0l`5."d assessable profit 应评税利润
Cb ;WZ3HR assessable value 应评税值
~@W*r5/ assessed profit 估定利润
F>hZ{ assessed value 经评估价值
/e@H^Cgo assessment 评税；评定；估价；评税单
<n"C, assessment number 评税编号；估价编号
Vr.Y/3N&' assessment of additional tax 补加税评税
x2Lq=zwJ assessment of performance 业绩评估；实绩评价
s%4M$ e Assessor 评税主任
/iaf ^
> asset price bubbles 资产价格泡沫
ay
) /q5 asset-backed securities 具资产保证的证券
5 ` D-
assets accretion 资产增值
yR5XJ;Tct assets and liabilities 资产与负债
,F6=b/eZ assets betterment statement 资产递增表；资产改进表
G\d$x4CVGc assets lending 实物放款；有抵押贷款
yY).mxRN assets of the company passing on the death 死者去世时转移的公司资产
!U%T&?E l assets pledged as security for liabilities 用作负债抵押的资产
B=f,QU assets portfolio 资产投资组合
,MPB/j^o5! assets price 资产价格
O*6n$dUj3 assets quality 资产质素
DL^o_6 1 assets realization 资产变现
0pb '\lA assets refinancing arrangement 资产再集资安排
&<TzG B* assets securitization 资产证券化
B5%n(, Lx assets situated outside Hong Kong 在香港以外地方的资产
x\e;+ubt} assets stripping 削减资产；拆卖资产
SMr13%KN/ assets value 资产值
W*DVi_\$y assignee 承让人
P Qmq5N6 assignment 转让；转让书；转让契
h"mi"H^o assignment of interest 权益转让
VZka}7a assignment of letters patent and trade mark 专利证书及商标转让
UB`ToE|Ii assignment of property 物业转让；物业转让书
YV% 5y1 i assignment right 转让权
PC $CYW5 assignor 转让人
V gb *% I associate 有联系的人；有关连人士；相联者；合伙人；联系人
[ jdFA<Is Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Wm~` ~P associate member 附属会员
h 5_G4J{1 associated body corporate 相联法人团体
A5:qKaAq associated company 相联公司；联属公司
:# E*Y8 - associated corporation 相联法团
~[o 4a ' Association of Chartered Certified Accountants [ACCA] [United Kingdom]
[D "t~QMr 公认会计师公会〔英国〕
'7Nr8D4L Association of Futures Exchange Brokers 香港期货经纪协会
'+>fFM,*B Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
rPNb\ Ri association of underwriters 承保人组织
+6$g! S5{ assumption of control 接管
{#P `^g assurance 担保；保险；转易；转易书
/^ {BUo assurance of interest 权益的转易
G0 J4O!3 at 19XX price 按一九ＸＸ年价格计算
j:T/ iH!YF at a discount 按赔价计算；按贴水价格计算；打折扣
b !@Sn/ at a premium 按溢价计算；按升水价格计算
9Ya<My at call 通知付款；按通知
%D$,;{e w at constant market price 按固定市价计算
z{"2S=" at constant price 按固定价格计算
p9U?!L!y at cost 按成本计算
$mmup|;( at current market price 按当时市价计算；按现时市价计算
unJid8Lo at current price 按当时价格计算；按现时价格计算
"vYE+ at factor cost 按要素成本计算；按生产要素成本计算
,oxcq?7#4 at money-of-the-day price 按付款当日价格计算
OdWou|Gz at or better 按指定或较佳价位〔买卖指令〕
X{n- N5 * at par 按面值计算；平价
U-k+9f 0 at sight 见票即付
X8dR+xd at the close 按收市盘
zsU=sTsL at the opening 按开市盘
[ xOzzp4 attestation 见证；见证条款
c^ r OImZ at-the-money option 平价期权
t kQH\5 attorney 受权人；受托代表人
.@-9'<K? ~ attornment 新拥有人承认书
@~<j&FTT attributable profit 可归属利润
I1X /Lj= attributable share value 可归属股份价值
s cuH mY0 Auckland Stock Exchange 奥克兰证券交易所
9YsR~SM auction 拍卖
|py6pek| auctioneer 拍卖商
,:~0F^z audit 审计；核数
;N B:e Audit Commission 审计署
MS(JR Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
GU't%[ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
9jN)I(^D6 audit review 帐目审查
xvzr:p P Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
LA_3=@2.H audited account 审计帐目；经审计的帐目
kyAXR wzI audited annual account 经审计的周年帐目
[s9O0i"
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lP Lz@Up~ auditor 核数师；核数主任；审计师
2f U$J>Y auditor's certificate 核数师证明书；审计师证明书
jENr>$ $ auditor's report 核数师报告；审计师报告
M3p Aussie bond 澳元债券
K.G$ ]H austerity budget 紧缩预算
HL /b S/KX Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
^qCkt1C-M Australia All Ordinaries Index 澳洲所有普通股票指数
Cv$
SJc Australian Dollar [AUD] 澳元
2L AYDaS Australian Options Market 澳大利亚期权市场
-(`OcGM'L Australian Securities Commission 澳洲证券事务监察委员会
{_(\` > Australian Society of Certified Practising Accountants 澳洲执业会计师公会
=#mTfJ Australian Stock Exchange 澳大利亚证券交易所
?JV|dM Austrian Schilling [ATS] 奥地利先令
s5RjIa 0$7 authentication 认证；鉴证
h2 5G/` authority to purchase 委托购买证；委购书
f84:hXo6 authorization 认可；核准；授权；授权书
*. 3N=EO authorization by direction 指示授权
\#68;)+= authorization by instruction 指令授权
Q]rD}Ckv- authorization by warrant 令状授权
;> m"x authorization of unit trust 单位信托的认可
]"c+s MW authorized agent 指定代理人
+(uYwdcN authorized capital 法定资本
2F%W8Y 3 authorized clerk 出市员
Qu,8t 8 authorized dealer 认可交易商
I@Xn3oN authorized financial institution 认可财务机构
.^$YfTabq authorized fund 认可基金
OB ~X/ authorized fund house 获授权的基金公司；认可基金公司
j3q~E[Mz\ authorized institution 认可机构
DmXcPJ[9 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
K[chjp!$l authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
y L;M"L authorized insurer 获授权保险人；获认可承保人
.To;" D;j, authorized investment 特准投资项目
TO2c"7td authorized person 获授权人
e!fqXVE VR authorized representative 获授权代表
(M
=Y&M'f authorized share capital 法定股本
B3Jgd,[ automated quotation system 自动报价系统
T32BnmB{ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
(Qgd e6 自动交易系统〔香港期货交易所有限公司〕
kt4d; 4n automatic adjustment mechanism 自动调整机制
j@Q g0F automatic adjustment system 自动调整系统
EBt Lzbj Automatic Clearing House 自动票据交换所
G8W#<1LE automatic exchange rates accumulation system 自动化汇率累集系统
^I KO2Ft Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
{_RWVVVe automatic teller machine [ATM] 自动柜员机
]d [ge6 autopay 自动转帐
Wl h~) available assets 可用资产
Oi"a:bCU available fiscal reserve 现存财政储备
W4;m H}# 0 available profit 可用利润
!L5j j#0 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
1_$xSrwcF average 平均；平均数；海损
uS&| "*pR average basic salary 平均基本薪金
6 \B0^ average consumer expenditure 平均消费开支；一般消费开支
2cu#lM q average cost 平均成本
Y -ux7F{=z average cost of land production 增辟土地平均成本
{b]aC average daily turnover 平均每日成交额
_md=Q$9!m average daily wage rate 平均每日工资率
s<x1>Q7X~ average expenditure pattern 平均开支模式
QrApxiw average growth rate 平均增长率
IPu A#C average net fixed assets 固定资产平均净值
T ^A b! O average of relatives 相对价格平均数
gBu1QviU average price 平均价格
W~_t~Vg5 average propensity to consume 平均消费倾向；一般消费倾向
R]; Ox e average propensity to save 平均储蓄倾向；一般储蓄倾向
E2GGEKrW average rate 平均率
yV)m"j average revenue 平均收入；平均收益
0 oy-os average stock 平均库存；平均存货
7\o!HMfK average yearly rent 平均年租
79zJ\ B_ avoidance of double taxation 避免双重课税
\qi|Js*{ avoidance of tax 避税
