A:
8g\.1<~ A share Ａ股；甲类股份
5gGr|d|( abatement of tax 减税；减扣免税额
YpJzRm{Ra ABN AMRO Bank N.V. 荷兰银行
Hog r#Sn2 above-the-line expenditure 线上项目支出；经常预算支出
|c) #zSv above-the-line receipt 线上项目收入；经常预算收入
ec|IT0; ABSA Asia Limited 南非联合亚洲有限公司
{P Ze!EQ absolute change 绝对数值变更
N}\i!YUD absolute expenditure 实际开支
NJ.kT uk absolute guideline figure 绝对准则数字
3hkA`YSYt absolute interest 绝对权益
piU4%EO absolute order of discharge 绝对破产解除令
,M9'S;&^ absolute profit margin 绝对利润幅度
I/'>Bn+ absolute value 实值；绝对值
][3 "xP absolutely vested interest 绝对既得权益
E)Dik`Ccl absorbed cost 已吸收成本；已分摊成本
1*Z}M% absorption 吸收；分摊；合并
YV+e];s absorption rate 吸收率；摊配率；分摊率
B6BOy~B0 ACB Finance Limited 亚洲商业财务有限公司
@I%m}>4Jm acceptable form of reciprocity 合理的互惠条件
b+kb7 acceptable rate 适当利率；适当汇率
4R6X"T9- acceptance agreement 承兑协议
E>&dG:3no acceptance for honour 参加承兑
q;rU}hAzG0 acceptor 承兑人；接受人；受票人
`+U-oqs acceptor for honour 参加承兑人
Ab2VF;z : accident insurance 意外保险
1!~9%=% Accident Insurance Association of Hong Kong 香港意外保险公会
jsuQ R accident insurance scheme 意外保险计划
r_)*/ accident year basis 意外年度基准
}G]]0Oi2 accommodation 通融；贷款
BP` UB accommodation bill 通融票据；空头票据
yY}`G-)g~* accommodation party 汇票代发人
1UOFTI2S| account balance 帐户余额；帐户结余
b cQ$S;U) account book 帐簿
U9Sp$$L account collected in advance 预收款项
{2!.3 <# account current book 往来帐簿
17-K~ybc account of after-acquired property 事后取得的财产报告
cng 1k
account of defaulter 拖欠帐目
ST{<G account payable 应付帐款
t JJaIb6Xj account payee only [A/C payee only] 只可转帐；存入收款人帐户
}RXm=ArN account receivable 应收帐款
dme_Ivt account receivable report 应收帐款报表
*h`zV<j account statement 结单；帐单；会计财务报表
_]B' C
account title 帐户名称；会计科目
5'X.Z: accountant's report 会计师报告
rKO[;]_* Accountant's Report Rules 会计师报告规则
ur; 8uv2o accounting and auditing procedure 会计与审计程序；会计与核数程序
&Oe,$%{hBh Accounting Arrangements 《会计安排》
1&U U6| X accounting basis 会计基础
VQ +Xh accounting by Official Receiver 破产管理署署长呈交的帐目
\2 uQ"kJC Accounting Circular 《会计通告》
905
/4z' accounting class 会计类别
;#AV~Y-
s accounting date 记帐日期；会计结算日期
j &~OR6 accounting for money 款项核算
;%Qu;FtC Accounting Officer 会计主任
S^ 3I" B accounting period 会计报告期；会计期
1Eh (U accounting policy 会计政策；会计方针
dH8H<K~ accounting practice 会计惯例
9T)-|fja_ accounting principle 会计准则
C/)Xd^# accounting record 会计记录
.Ir 5gz accounting report 会计报告
= V(I Accounting Services Branch [Treasury] 会计事务部〔库务署〕
d>2> mT$U Accounting Society of China 中国会计学会
F;kNc:X`) accounting statement 会计报表
!iMsTH<
accounting system 会计制度；会计系统
hS<+=3
<M accounting transaction 会计事项；帐务交易
l2xM.vR accounting treatment 会计处理
<J\z6+,4E accounting year 会计年度
tip\vS) accretion 增值；添加
n<?:!f` accrual 应计项目；应累算数目
;as B@Q accrual basis 应计制；权责发生制
>=wlS\:" accrual basis accounting 应计制会计；权责发生制会计
NT :p6(s^ accrue 应累算；应计
/aP`|&G,) accrued benefit 应累算利益
DvU(rr\p accrued charges 应计费用
m+zzhv1 accrued cumulative preference share dividend 应累算的累积优先股股息
EiSS_Lc accrued expenses 应累算费用
G> "w$U s accrued interest payable 应付利息；应计未付利息
< f1 Pj accrued interest receivable 应收利息；应计未收利息
Y7 = *- accrued right 累算权益
q* +}wP accruing profit 应累算的利润
Ve<l7U; accumulated fiscal reserve 累积财政储备
LXr nAt accumulated profit 累积利润；滚存溢利
JW
(.,Ztm accumulated reserve 累积储备
>osY?9 accumulation of surplus income 累积收益盈余
L9"V$MO acquired assets 既得资产
5Osx__6 $t acquisition 收购；购置；取得
H{yeN 5
acquisition cost 购置成本
u[})|x*N acquisition expenses 购置费用
FgLV>#)- acquisition of 100% interest 收购全部股权
2]hQ56Yv3 acquisition of control 取得控制权
1Jt5|'tl acquisition of fixed assets 购置固定资产
_dj_+<Y? acquisition of shell “买壳”
Tm qt j acquisition price 收购价
`|[Q]+Mx act of God 天灾
u`3J2 ,. acting partner 执事合伙人
h49|x&03 active market 买卖活跃的市场；交投畅旺的市场；旺市
3 cu`U` active partner 积极参与的合伙人
M #UW#+*g! active trading 交投活跃
lo Oh }y+ actual circulation 实际流通
J;HkR9<C actual cost 实际成本
]7eQ5[ 5s actual expenditure 实际开支；实际支出
5 ?{a=r9 actual income 实际入息；实际收入；实际收益
V^[o{'+ actual market 现货市场
hIE$u t + actual price 现货价；实际价格
oIN!3 actual profit 实际利润
82{Lx7pI actual quotation 实盘；实际价位；实际报价
Ru `&>E actual year basis 按实际年度计算
>:WnCkbp actuals 实货
|\Nu+w actuarial investigation 精算调查
!ffdeWHR actuarial principle 精算原则
{%*,KB>b actuarial report 精算师报告
?Mtd3 F^o? Actuarial Society of Hong Kong 香港精算学会
OW;]= k/( actuarial valuation 精算师估值
:2vk
vLM actuary 精算师
nDhr;/"i ad referendum agreement 暂定协议；有待覆核的协定
NJRk##Z ad valorem duty 从价税；按值征税
_SY4Q s`d ad valorem duty system 从价税制
1:(qoA: ad valorem fee 从价费
k?ZtRhPu3X ad valorem tariff 从价关税
=Q>'?w> additional allowance 额外免税额
x 4Q*~,n additional amount for unexpired risk 未过期风险的额外款额
%We~k'2f
additional assessable profit 补加应评税利润
ci a'h_w additional assessment 补加评税
9Ra*bP ]1 additional commitment 额外承担
iv*`.9TK- additional commitment vote 额外承担拨款
~bC{ R&p additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Yi1lvB?m additional dependent parent allowance 供养父母额外免税额
]3nka$wA* additional provision 额外拨款
.5 Sw additional stamp duty 附加印花税
@z[,w` additional tax 补加税罚款；补加税款
0Z $=2c?xT Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
K-vG5t0$\/ adjudged bankrupt 被裁定破产
fMgB!y"Em adjudicated bankrupt 裁定破产人
-^yb[b, adjudication fee 裁定费；评定印花税额手续费；评估契据费
>MwjUq adjudication of bankruptcy 裁定破产；宣告破产
78T9" CS adjudication of insolvency 裁定无力偿还债务
I&%{%* y adjusted actual 经调整的实数；调整后的实数
V C$,Y adjusted current assets 经调整的流动资产；调整后的流动资产
~gg(i"V adjusted figure 经调整的数字；调整后的数额
{}RE;5n\[' adjusted liabilities 经调整的负债；调整后的负债
PT4W ox9U adjusted loss 经调整的亏损；调整后的亏损
GG<{n$h adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
g<(3wL," adjusted profit 经调整的利润；调整后的利润
LhO%^`vu adjusted surplus 经调整的盈余额；调整后的盈余额
z><u YO$ adjusted value 经调整的价值；调整后的价值
5n{J}0C adjustment 调整；修订；理算〔保险〕
3D|Y4OM adjustment centre 调剂中心
B WRAz*V adjustment lag 调整过程的时间差距；调整时差
IYAvO% ~ adjustment mechanism 调整机制
lV924mh adjustment of loss 亏损调整
1$mxMXNsJ adjustment process 调整过程；调整程序
'Km
~3t adjustment range 调整幅度
2^RWGCEv administered exchange rate 受管制汇率
;r'y/ Y'? Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
E0?R,+>&4 administration expenses 行政费用
6:_@ ;/03% administration fee 手续费；行政费
IdTa tE|^ administration in bankruptcy 破产管理
qmQ}
administration order 遗产管理令
{S[+hUl administrator 管理人；遗产管理人
-hL 0}Wy$N administrator of the estate 遗产管理人
[&y ="6No admission of debt 债项承认书
742 sqHx admission of proof 接纳债权证明
a_}k ^zw( advance 放贷款项；垫付款项；预支款项；预付款项
RI.6.f1dy advance account 暂支帐目；预付款帐户
;J [ed>v;3 advance compensation 预付补偿金
/q[5-96c advance from shareholder 股东垫款
$$'a advance pending reimbursement 预支以待日后付还
YvA@I|..~ advanced economy 先进经济体系
]$Ud`<Xnx advancement 预付；预付财产
o\<m99Ub advances warrant 垫款令
*WTmS2?'h advancing 贷出
I!LSD i3 adverse balance 逆差
S=NP}4w,_) adverse exchange 逆汇
/L |$*
Xj advertisement addressed to shareholders 在报章刊登的致股东通告
4PdJ advice for collection 托收通知书
p=13tQS< advice of drawing 提款通知书；汇票通知书
^<u9I5 ? advice of payment 付款通知
p>x[:* Advisory Committee [Securities and Futures Commission]
xwvg @ 谘询委员会〔证券及期货事务监察委员会〕
EY+/
foP Advisory Committee on Diversification 经济多元化谘询委员会
< 7 affidavit 誓章；遗产申报誓章
{p .D E affidavit of no receipt 述明无收款的誓章
3QM; K^$ affiliate 联号；联营公司；附属公司
w2 %u;D% affiliated company 附属公司；联号；联营公司
B"; >zF affirmation [estate duty] 非宗教式宣誓〔遗产税〕
'?$N.lj$d affordability 负担能力
/w[B,_ZKTk African Development Bank [AfDB] 非洲开发银行
o}^/K m+t after-acquired property 事后取得的财产
@bfW-\ I after-hours dealing 市后交易
R{6 ~7<m. after-tax profit 税后盈利；税后利润；税后溢利
Ei$?]~
& agency agreement 代理协议
$4YyZ!_.@ agency expenses 代理机构的开支
\Dn47V{7- agency fee 代理费
Q5K<ECoPk Agency Law 《代理法》
/xS4>@h n agent 代理人；承销人
t?&@bs5~g agent of company 公司代理人
Xgb ~ED] agent's fee 代理人费；经纪费
sWtT"7>x aggregate 总计；总数；总体数字
7 tZvz `\ aggregate amount 总款额；总额
1VXyn \ aggregate assets and liabilities 总体资产与负债
$!Qv f aggregate at constant price 按固定价格计算的总体数字
WF#3'"I aggregate demand 总需求
mE>v (J Y aggregate gross position 总持仓量
>{ /As][ aggregate limit 总限额
6 I8A[ aggregate of salaries tax 合计薪俸税
,q_'l?P n aggregate performance 总体表现；总体业绩
_U
Q|I|V# aggregate supply 总体供应
1UHlA8w7 Q aggregate surplus 总盈余
<t~RGn3 aggregate total 整体总额
k 'CM^ ,F& aggregate value 总值；合计价值
P
}BU7`8 aggregated basis 合计基准
fC4#b?Q aggregated net chargeable income 合计应课税入息实额
.@5Ro D[ o aggregation 合并计算；合计；总和
heizO",8.& aggregation of incomes of husband and wife 夫妇入息合并计算
An.Qi =Cv aggregation of property 财产的总和
6_rgj {L agio 差价；贴水
cu |S|]g 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》
EdH;P \ c Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
xY_<D+ OV 《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》
$4Vp l Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
[<0\v<{`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》
\N|ma P Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
# .j[iN
:+ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
'!V5 #J agreement for a settlement 授产协议
(7zdbJX agreement for assignment 转让协议
K-<kp!v agreement for sale 售卖协议；买卖协议
1 J{1>r agreement for sale and purchase 买卖协议
?^X
e^1( agreement for the payment of interest 支付利息协议
^i;y2c agreement for the repayment of money 还款协议
*m>XtBw. agreement of reinsurance 再保险协议
jIvSjlm I Agricultural Bank of China 中国农业银行
O,D/& 0 air passenger departure tax 飞机乘客离境税
M "W~%
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
$E >) airport tax 机场税
Uo<iZ3J alcohol duty 酒精税
DQ08dP((v alienation 让与；让渡；转让
U=Hx& g alimony 生活费；赡养费
Hy n* O)q! All Ordinaries Index [AOI] 所有普通股指数
K|a^<|
S all risks 全险；综合险
Bu{1^g: All Sales Record for Stock Market 《股票市场成交报告》
X:/Y^Xu Allied Capital Resources Limited 新联财务有限公司
6he (v all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Y%G I KtP allocation letter 拨款信件
fR^aFT allocation of fund 分配款项；预留款项
NA/hs/ ' allocation of profit 利润分配；溢利分配
;$FpxurX allocation warrant 拨款令
hQFF%xl allotment 分配；配股
?|$IZ9 allotment notice 股份配售通知；配股通知
`i"7; _HoV allotment of shares 股份分配
n){F
FM allowable 可获宽免；免税的
bM Cy=5 allowable business loss 可扣除的营业亏损
`@tn E g allowable expenses 可扣税的支出
12olVTuw allowance 免税额；津贴；备抵；准备金
s*3p*z f allowance for debts 债项的免税额
MYk%p ' allowance for depreciation by wear and tear 耗损折旧免税额
Nn:>c< [ allowance for funeral expenses 殡殓费的免税额
:~PzTUz allowance for inflation 为通货膨胀而预留的款项；通胀准备金
cD 5^mxd% allowance for repairs and outgoings 修葺及支出方面的免税额
lFZ}. allowance to debtor 给债务人的津贴
6xC$R q alteration of capital 资本更改
aP`[O]8j alternate trustee 候补受托人
5 0KB:1(g amalgamation 合并
OS{j 5o ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
&pk&8_=f ambit of charges 征税范围；收费范围
4k6,pt" amended valuation 经修订的估值
=X24C'!Mpe American Commodities Exchange 美国商品交易所
]+)cX J}6# American Express Bank Limited 美国运通银行
.I1 k+
American Stock Exchange 美国证券交易所
S!J wF&EW amortization 摊销
wJ}9(>id* amount due from banks 存放银行同业的款项
^{l^Z
+b. amount due from banks abroad 存放海外银行同业的款项
p]^?4 amount due from holding companies 控股公司欠款
B098/`r amount due from local banks 存放本港银行同业的款项
;*AK eI2 amount due to banks 银行同业的存款
[W*xPXr* amount due to banks abroad 海外银行同业的存款
%J b/HWC[ amount due to holding companies 控股公司存款
bA kCk]>5 amount due to local banks 本港银行同业的存款
]A#K ;AW{U amount due to outport banks 外埠银行同业的存款
wU $j/~L amount for note issue 发行纸币的款额
2<X.kM?N{B amount of bond 担保契据的款额
?z/ )Hkw amount of consideration 代价款额
+#wh`9[wBt amount of contribution 供款数额
$p?TE 8G amount of indebtedness 负债款额
24; BY' amount of principal of the loan 贷款本金额
gQ8Fj L6? amount of rates chargeable 应征差饷数额
x[m&ILr amount of share capital 股本额
I}!Er V amount of sums assured 承保款额
{wS)M amount of variation 变动幅度
{zmh0c; | amount of vote 拨款数额
pI]tv@ >:f amount payable 应付款额
w 1q` amount receivable 应收款额
e^ ZxU/e Amsterdam Stock Exchange 阿姆斯特丹证券交易所
R{0nk analysis 分析
4],*y`& g ancillary risk 附属风险
W6 y-~ annual account 周年帐目；周年帐目报表；年度决算；年结
qTV;L- annual accounting date 年结日期
->q^$#e annual allowance 每年免税额；年积金；年度津贴；年津
*$6dN x annual balance 年度余额
wBa IN]Y, annual disposable income 每年可动用收入
QGkMT +A annual estimates 周年预算
65g"$:0 annual fee 年费
7#G8qh< annual general meeting 周年大会
8
mFy9{M annual growth rate 年增率；每年增长率
fk)5TPc^ annual long-term supplement 长期个案每年补助金
9irT}e annual pensionable emolument 可供计算退休金的年薪
%j7HIxZh annual report 年报
mcgkNED Annual Report on the Consumer Price Index 《消费物价指数年报》
lq[o2\ annual return 周年报表；周年申报表；每年报税表格
UFOUkS
F Annual Return Rules 《周年报表规则》
lBN1OL[N annual review of consumer prices 每年消费物价回顾
\YN(rD- annual roll-forward basis 逐年延展方式
WA1h|:Z annual salary 年薪
w1 5Qqh lK annual statement 年度报表；年度决算表
Uif uRmn 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
$sa5aUg } annuitant 年金受益人
f*tKj.P annuity 年金
piPx8jT`F annuity contract 年金合约
r }%2;! T annuity on human life 人寿年金
hP $v,"$ antecedent debt 先前的债项
4
>2g&);B ante-dated cheque 倒填日期支票
-l2aAK1M anticipated expenditure 预期开支
J 6%CF2 anticipated net profit 预期纯利
uNoP8U%* anticipated revenue 预期收入
!YZ$WiPl anti-inflation measure 反通货膨胀措施
WNo", Vc anti-inflationary stance 反通货膨胀立场
6{8dv9tK apparent deficit 表面赤字
%X^K5Io apparent financial solvency 表面偿债能力
TTQ(\l4 apparent partner 表面合伙人
rV[/G#V>{ application for personal assessment 个人入息课税申请书
eX0ASI9 application of fund 资金应用
1v2pPUH\ application to release as liquidator and to destruct the books of accounts and documents
( t%+Z"j 申请免除清盘人职务及毁灭帐簿与文件
^{+,j}V_H appointed actuary 委任精算师
3~5 %6 ` appointed auditor 委任核数师；委任审计师
7LZ A!3 appointed trustee 委任的受托人
|OarE 2 appointer 委任人
T^F9A55y apportioned pro rata 按比例分摊
M t D{/.D> apportionment 分配；分摊
Ao}J Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
)/4xR] apportionment formula 分摊方程式
C(jUM !m apportionment of estate duty 遗产税的分摊
+@5@`"Jry appraisal 估价；评估
t,4'\nv* appreciable growth 可观增长
Of?3|I3 l appreciable impact 显着影响
G1z0q3< B appreciable increase 可观增长
Qi? xx') appreciation 增值；升值
=E~)s vl6g appreciation against other currencies 相对其他货币升值
tg|7\Z7i appreciation of the exchange value of Hong Kong dollar 港元汇值上升
hY5tBL appreciation tax 增值税
-q6d&D'B+ appropriation 拨款；拨用；拨付
QgB%\mO= appropriation account 拨款帐目
@Y| % Appropriation Bill 拨款法案
</@3}rfUPg appropriation-in-aid system 补助拨款办法
S1& Df%Ra approved assets 核准资产
Y [ p approved basket stock 认可一篮子证券
o+F]80CH approved budget 核准预算
)Co&(;zf approved charitable donation 认可慈善捐款
f0Zn31c^ approved charitable institution 认可慈善机构
z pV+W-j] approved currency 核准货币；认可货币
JA(M'&q4 approved estimates 核准预算
k}tT l 2 approved estimates of expenditure 核准开支预算
"H"4]m1Wc approved overseas insurer 核准海外保险人
YgfQ{3^I approved overseas trust company 核准海外信托公司
_1EWmHZ? approved pooled investment fund 核准汇集投资基金
(w /)u approved provident fund scheme 认可公积金计划
Z7: TPY$b approved provision 核准拨款
Sn~h[s_( approved redeemable share 核准可赎回股份
sY*iRq approved regional stock 认可地区性证券
UP?]5x> approved retirement scheme 认可退休金计划
Pi&8!e< approved subordinated loan 核准附属贷款
Z.x9SEe1t arbitrage 套戥；套汇；套利
@Z{!T)#}j arbitrageur 套戥者；套汇者
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%TH^ arbitrary amount 临时款项
XI8rU) q arrangement 措施；安排；协定
tLc 9- arrears 欠款
rV6SN. arrears of pay 欠付薪酬
blHJhB&8 arrears of revenue 逾期未收税款；逾期未收的帐项
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Ss articles of association 组织章程；组织细则；组织章程细则
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X&{6xu Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
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0^wJs ascertainment of profit 确定利润
Z<M?_<3 "Asia Clear" “亚洲结算系统”
\&Bvh4Q Asia Commercial Bank Ltd. 亚洲商业银行有限公司
s t cbM Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
d|Q_Z@;JF Asian Development Fund [ADF] 亚洲发展基金
|',$5!:0O Asian dollar bond 亚洲美元债券
H}}g\|r& Asian dollar market 亚洲美元市场
%"{j NC? Asian dollar rate 亚洲美元利率
[t.x cO Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
?Gr2@,jlD Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
_ A5. asked price 沽盘；喊价；索价；卖方报价
10`]&v]T assessable income 应评税入息
2F-
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'(o*l assessable profit 应评税利润
gI5" \"T{ assessable value 应评税值
IP3%'2}- assessed profit 估定利润
uFH ]w] X assessed value 经评估价值
RV{'[8gM assessment 评税；评定；估价；评税单
n(.U>_
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@Fs2J_ v assessment of additional tax 补加税评税
U5! T-o;3} assessment of performance 业绩评估；实绩评价
`:&jbd4H Assessor 评税主任
B^yA+&3HI asset price bubbles 资产价格泡沫
Cg 4l*"_ asset-backed securities 具资产保证的证券
}US^GEs( assets accretion 资产增值
"PhP1;A9, assets and liabilities 资产与负债
xfsf assets betterment statement 资产递增表；资产改进表
kH9P(`;Vq assets lending 实物放款；有抵押贷款
64jFbbd-/ assets of the company passing on the death 死者去世时转移的公司资产
O>)Fl42IeD assets pledged as security for liabilities 用作负债抵押的资产
p.5 0BcDg assets portfolio 资产投资组合
2 zQ62t} assets price 资产价格
V \4zK$] assets quality 资产质素
`L#`WC@[o assets realization 资产变现
!`$ xN~_ assets refinancing arrangement 资产再集资安排
[ _N w5_ assets securitization 资产证券化
gdKn!; ,w# assets situated outside Hong Kong 在香港以外地方的资产
[Kc"L+H\ assets stripping 削减资产；拆卖资产
&]xOjv/? assets value 资产值
U`w `Cr assignee 承让人
^w1&A 3=6 assignment 转让；转让书；转让契
`of` u B assignment of interest 权益转让
i=mk#.j~ assignment of letters patent and trade mark 专利证书及商标转让
W Pnw assignment of property 物业转让；物业转让书
a y -M.J assignment right 转让权
c"H59 jE assignor 转让人
e <]^7pz associate 有联系的人；有关连人士；相联者；合伙人；联系人
0%f}w0]: Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
XNd%3rm, associate member 附属会员
7>sNjOt@M associated body corporate 相联法人团体
52H'aH O1 associated company 相联公司；联属公司
b IZuZF>* associated corporation 相联法团
L 2GUrf Association of Chartered Certified Accountants [ACCA] [United Kingdom]
ln~;Osb 公认会计师公会〔英国〕
qzbpLV| Association of Futures Exchange Brokers 香港期货经纪协会
:\sz`p?EC Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
"jFRGgd79 association of underwriters 承保人组织
g$P <`. assumption of control 接管
<!m'xO D assurance 担保；保险；转易；转易书
E]<Ce;Vj assurance of interest 权益的转易
BZr$x8%ki
at 19XX price 按一九ＸＸ年价格计算
Q(gc( bJV at a discount 按赔价计算；按贴水价格计算；打折扣
S]#xG+$< at a premium 按溢价计算；按升水价格计算
oMNgyAp^ at call 通知付款；按通知
+?I 1Og at constant market price 按固定市价计算
{ t1|6R0 at constant price 按固定价格计算
dY6A)[dAH' at cost 按成本计算
^S]-7>Yyr at current market price 按当时市价计算；按现时市价计算
hnf7Q l} at current price 按当时价格计算；按现时价格计算
4x;vn8 yh at factor cost 按要素成本计算；按生产要素成本计算
9]E;en NQ at money-of-the-day price 按付款当日价格计算
vy&< O at or better 按指定或较佳价位〔买卖指令〕
gqCDF H at par 按面值计算；平价
czH`a=mjH at sight 见票即付
rQ+2 -|# at the close 按收市盘
8; vp a* at the opening 按开市盘
o fw0_)!Q attestation 见证；见证条款
~l SdWUk> at-the-money option 平价期权
uOU?-WtPz attorney 受权人；受托代表人
WhY8#B'? attornment 新拥有人承认书
)4@La& attributable profit 可归属利润
tn@MOOP l attributable share value 可归属股份价值
^qgOgu Auckland Stock Exchange 奥克兰证券交易所
p(J,fus auction 拍卖
(Z{&[h auctioneer 拍卖商
pD )$O} audit 审计；核数
ESQgN+llj Audit Commission 审计署
V_.n G; Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
<R%]9#re 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〕
/-_ <RQ audit review 帐目审查
D6wg^ 'Q: Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
{TV6eV audited account 审计帐目；经审计的帐目
s2'] "wM audited annual account 经审计的周年帐目
F9Y/Z5 Ea audited balance sheet 经审计的资产负债表
h%0 hryGB auditor 核数师；核数主任；审计师
D6M ktE)' auditor's certificate 核数师证明书；审计师证明书
cI
g|sn auditor's report 核数师报告；审计师报告
q)Uh_l.Cj Aussie bond 澳元债券
[`'[)B austerity budget 紧缩预算
L4w KG& Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
%?`TyVt&0 Australia All Ordinaries Index 澳洲所有普通股票指数
(sHvoE^q- Australian Dollar [AUD] 澳元
-N4km5 Australian Options Market 澳大利亚期权市场
NjL^FqA[ Australian Securities Commission 澳洲证券事务监察委员会
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dpzWod Australian Society of Certified Practising Accountants 澳洲执业会计师公会
}>|!Mf]W?R Australian Stock Exchange 澳大利亚证券交易所
beN(7jo Austrian Schilling [ATS] 奥地利先令
Q8^fgI | authentication 认证；鉴证
5*h e authority to purchase 委托购买证；委购书
ecjjCt2S authorization 认可；核准；授权；授权书
9N ?BWv } authorization by direction 指示授权
DQ a0S7I authorization by instruction 指令授权
a1p}y2 authorization by warrant 令状授权
{8YNmxF# authorization of unit trust 单位信托的认可
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'v authorized agent 指定代理人
2G4OK7x authorized capital 法定资本
G"~% [k authorized clerk 出市员
>#j f Z5t authorized dealer 认可交易商
R"0fZENTG authorized financial institution 认可财务机构
9*"Ae0ok1 authorized fund 认可基金
.S{Q }S authorized fund house 获授权的基金公司；认可基金公司
#UO#kC<2(B authorized institution 认可机构
Ig *qn# Dd authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
^I4 /{,Ev authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
%I&[ : authorized insurer 获授权保险人；获认可承保人
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M$%!& authorized investment 特准投资项目
sdWu6?B_ authorized person 获授权人
h 9B^U?<wT authorized representative 获授权代表
ND3(oes+;K authorized share capital 法定股本
8,(FJ7OCT, automated quotation system 自动报价系统
f Cq Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
g 'F{;Ur 自动交易系统〔香港期货交易所有限公司〕
;is *[r\|1 automatic adjustment mechanism 自动调整机制
1 3X0LN automatic adjustment system 自动调整系统
3Xun>ZQ- Automatic Clearing House 自动票据交换所
?[|T"bE5[ automatic exchange rates accumulation system 自动化汇率累集系统
:())%Xu3 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
qg(rG5kD@ automatic teller machine [ATM] 自动柜员机
X9d~r_2&m< autopay 自动转帐
/61P`1y(J available assets 可用资产
D{4Ehr "T available fiscal reserve 现存财政储备
xK3
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0."TSe83\ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
h.`U)6*?&N average 平均；平均数；海损
XehpW}2\ average basic salary 平均基本薪金
@7C?]/8# average consumer expenditure 平均消费开支；一般消费开支
o,#[Se*n average cost 平均成本
D m|_;iO, average cost of land production 增辟土地平均成本
%S2^i3 average daily turnover 平均每日成交额
-@wnQ? average daily wage rate 平均每日工资率
5tIM@, .I/ average expenditure pattern 平均开支模式
mM&*_#(
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#DL( %=: average net fixed assets 固定资产平均净值
e>:bV7h
j~ average of relatives 相对价格平均数
c2,1d ` average price 平均价格
Ot] Y/;K average propensity to consume 平均消费倾向；一般消费倾向
2I 2#o9(Ar average propensity to save 平均储蓄倾向；一般储蓄倾向
vWM3JH~a6 average rate 平均率
PhS`, I^Z average revenue 平均收入；平均收益
e TV%+ average stock 平均库存；平均存货
cvf@B_iN9 average yearly rent 平均年租
YRkp(}*!\ avoidance of double taxation 避免双重课税
$SP *hkU avoidance of tax 避税
