A:
G4 *
LO A share Ａ股；甲类股份
J(7#yg%5 abatement of tax 减税；减扣免税额
K10G+'H^ ABN AMRO Bank N.V. 荷兰银行
h `Lr5)B' above-the-line expenditure 线上项目支出；经常预算支出
=zk N63S above-the-line receipt 线上项目收入；经常预算收入
-DI
>O/ ABSA Asia Limited 南非联合亚洲有限公司
GX>8B:]o| absolute change 绝对数值变更
m5K?oV @n absolute expenditure 实际开支
9&lem z absolute guideline figure 绝对准则数字
r48|C{je- absolute interest 绝对权益
Coi[cfg0 absolute order of discharge 绝对破产解除令
0<,{poMM absolute profit margin 绝对利润幅度
mTZ/C#ir( absolute value 实值；绝对值
6TP
/0o) absolutely vested interest 绝对既得权益
O$ *lPA[ absorbed cost 已吸收成本；已分摊成本
h^Wb<O`S absorption 吸收；分摊；合并
/2tA
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%*R, ceu I ACB Finance Limited 亚洲商业财务有限公司
19E(Hsz acceptable form of reciprocity 合理的互惠条件
^O07GYF acceptable rate 适当利率；适当汇率
r,6~%T0 acceptance agreement 承兑协议
> mb}~wx` acceptance for honour 参加承兑
F&d!fEHU acceptor 承兑人；接受人；受票人
U=Ps# acceptor for honour 参加承兑人
.j]tzX accident insurance 意外保险
j 4$nr=d.6 Accident Insurance Association of Hong Kong 香港意外保险公会
,' 8%'xi t accident insurance scheme 意外保险计划
dY 8 H2; accident year basis 意外年度基准
I,-n[k\J accommodation 通融；贷款
[l}H:%O, accommodation bill 通融票据；空头票据
IZZAR accommodation party 汇票代发人
I\l&'Q^0@ account balance 帐户余额；帐户结余
V*vQNPe y account book 帐簿
-S sgW account collected in advance 预收款项
r h*F account current book 往来帐簿
m<CrkKfpG account of after-acquired property 事后取得的财产报告
f:>y'#P account of defaulter 拖欠帐目
}z` x-( V account payable 应付帐款
hb`9Vn\-E account payee only [A/C payee only] 只可转帐；存入收款人帐户
\|PiQy*_? account receivable 应收帐款
Z@bgJL8 3 account receivable report 应收帐款报表
V(';2[) account statement 结单；帐单；会计财务报表
m
Q2i$ 0u account title 帐户名称；会计科目
<V ? 2;Gy accountant's report 会计师报告
_2fW/U54_ Accountant's Report Rules 会计师报告规则
CI W 4E accounting and auditing procedure 会计与审计程序；会计与核数程序
6. @.k Accounting Arrangements 《会计安排》
m{IlRf' accounting basis 会计基础
};Q}C0E accounting by Official Receiver 破产管理署署长呈交的帐目
cMT7Bd Accounting Circular 《会计通告》
+Mo4g2W accounting class 会计类别
S;~eI8gQ" accounting date 记帐日期；会计结算日期
7`|'Om?' accounting for money 款项核算
|Z:yd}d Accounting Officer 会计主任
MBW oPK accounting period 会计报告期；会计期
LU6R"c11 accounting policy 会计政策；会计方针
UmR)L!QT8 accounting practice 会计惯例
8eXe b|?J accounting principle 会计准则
q5f QTV accounting record 会计记录
%' DO FiU accounting report 会计报告
R"cQyG4 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
iOiF kka Accounting Society of China 中国会计学会
*AH `o b} accounting statement 会计报表
4|x _C-@ accounting system 会计制度；会计系统
t&?jJ7 (&8 accounting transaction 会计事项；帐务交易
|` T7}U accounting treatment 会计处理
-.D? Z8e accounting year 会计年度
MJ}{Q1|* accretion 增值；添加
FL mD?nw accrual 应计项目；应累算数目
v5[gFY(? accrual basis 应计制；权责发生制
Vn#}f=u\ accrual basis accounting 应计制会计；权责发生制会计
Ed=/w6< accrue 应累算；应计
\K$\-]N+ accrued benefit 应累算利益
;\pr05 accrued charges 应计费用
8m+~HSIR accrued cumulative preference share dividend 应累算的累积优先股股息
gj^)T_E_ accrued expenses 应累算费用
F_@B ` , accrued interest payable 应付利息；应计未付利息
E QyX! accrued interest receivable 应收利息；应计未收利息
nCYz ];". accrued right 累算权益
=xk>yw!O) accruing profit 应累算的利润
U$y 9f accumulated fiscal reserve 累积财政储备
G&oD;NY@/ accumulated profit 累积利润；滚存溢利
Oo|JIr7i accumulated reserve 累积储备
b7.7@Ly
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o/-RG LzAo acquired assets 既得资产
B^2r4
9vC acquisition 收购；购置；取得
5{=+S] acquisition cost 购置成本
-Q? i16pM acquisition expenses 购置费用
[n"eD4 )K| acquisition of 100% interest 收购全部股权
\(Ma>E4PNU acquisition of control 取得控制权
@X/ 1`Mp acquisition of fixed assets 购置固定资产
@qNY"c%HV acquisition of shell “买壳”
3@~a)E }T acquisition price 收购价
il L% act of God 天灾
.gO|=E" acting partner 执事合伙人
J!Z6$VERy active market 买卖活跃的市场；交投畅旺的市场；旺市
%R GZu\p active partner 积极参与的合伙人
o*K7(yUL4 active trading 交投活跃
CR [>5/:M actual circulation 实际流通
DuC#tDP actual cost 实际成本
sc*R:" actual expenditure 实际开支；实际支出
rWr'+v? actual income 实际入息；实际收入；实际收益
`l45T~`] $ actual market 现货市场
-r *|N.5c actual price 现货价；实际价格
[8'?G5/n actual profit 实际利润
onu G actual quotation 实盘；实际价位；实际报价
d/
Lz" actual year basis 按实际年度计算
5( <O?#P actuals 实货
V Rv4p5 actuarial investigation 精算调查
#Us<#"fC actuarial principle 精算原则
4 U dk# actuarial report 精算师报告
> TYDkEs0 Actuarial Society of Hong Kong 香港精算学会
|X@s {? actuarial valuation 精算师估值
vA6`};| actuary 精算师
4b<|jVl\ ad referendum agreement 暂定协议；有待覆核的协定
;!f='QuA ad valorem duty 从价税；按值征税
| uy@v 6 ad valorem duty system 从价税制
d>[i*u,]/ ad valorem fee 从价费
) f3A\^ ad valorem tariff 从价关税
.u mqyU~ additional allowance 额外免税额
[W
)%0lx additional amount for unexpired risk 未过期风险的额外款额
jm%P-C
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G$,s. MSf additional assessment 补加评税
ZV{C9S & additional commitment 额外承担
C]b:#S ${ additional commitment vote 额外承担拨款
l2;$q NAo additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
b@J "b( additional dependent parent allowance 供养父母额外免税额
((gI OTV additional provision 额外拨款
k
-G9'c~ additional stamp duty 附加印花税
)2c]Z| additional tax 补加税罚款；补加税款
/)[-5n{ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Z"c-Ly{vEj adjudged bankrupt 被裁定破产
U-DQ?OtmC@ adjudicated bankrupt 裁定破产人
+E.
D : adjudication fee 裁定费；评定印花税额手续费；评估契据费
= cRmaD adjudication of bankruptcy 裁定破产；宣告破产
2Pb+/1*ix adjudication of insolvency 裁定无力偿还债务
kk5&lak2V adjusted actual 经调整的实数；调整后的实数
PxYK)n9& adjusted current assets 经调整的流动资产；调整后的流动资产
h GA2.{ adjusted figure 经调整的数字；调整后的数额
G^{~'TZv% adjusted liabilities 经调整的负债；调整后的负债
T[4xt,[a adjusted loss 经调整的亏损；调整后的亏损
(A=PDjP! 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
EY]H*WJJ adjusted profit 经调整的利润；调整后的利润
Rir0^XqG adjusted surplus 经调整的盈余额；调整后的盈余额
l^I? @{W adjusted value 经调整的价值；调整后的价值
>V8!OaY5n adjustment 调整；修订；理算〔保险〕
-aBhN~ adjustment centre 调剂中心
m h4 VQ9 adjustment lag 调整过程的时间差距；调整时差
<yl@!-'J7 adjustment mechanism 调整机制
OGcdv{ ,P adjustment of loss 亏损调整
qGq]E `O adjustment process 调整过程；调整程序
25Ee+&&%
adjustment range 调整幅度
G-i2#S administered exchange rate 受管制汇率
]]y >d! Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
1tTP;C
l# administration expenses 行政费用
Foq3==*p administration fee 手续费；行政费
l!}g Wd,H administration in bankruptcy 破产管理
AyQ5jkIE^{ administration order 遗产管理令
,m*HRUY administrator 管理人；遗产管理人
9+ Mj$ administrator of the estate 遗产管理人
MP}-7UA#K admission of debt 债项承认书
> 3x^jh admission of proof 接纳债权证明
$cn8]*Z = advance 放贷款项；垫付款项；预支款项；预付款项
Mx w-f4j advance account 暂支帐目；预付款帐户
Qe F:s|[ advance compensation 预付补偿金
Ak3 ^en advance from shareholder 股东垫款
y#
\"yykB advance pending reimbursement 预支以待日后付还
Lea4-Gc advanced economy 先进经济体系
l`~$cK! advancement 预付；预付财产
t>quY$}4 advances warrant 垫款令
6 w d advancing 贷出
'{0O!y[H6 adverse balance 逆差
P'iX?+* adverse exchange 逆汇
1<~n2} advertisement addressed to shareholders 在报章刊登的致股东通告
<mP _K^9c advice for collection 托收通知书
0Gj/yra9MO advice of drawing 提款通知书；汇票通知书
j&dCP@G advice of payment 付款通知
()j)}F#Z` Advisory Committee [Securities and Futures Commission]
,X|FyO(p 谘询委员会〔证券及期货事务监察委员会〕
\4qF3# Advisory Committee on Diversification 经济多元化谘询委员会
rmBzLZ} affidavit 誓章；遗产申报誓章
47Vt8oyh% affidavit of no receipt 述明无收款的誓章
#IGcQY affiliate 联号；联营公司；附属公司
M
& -p affiliated company 附属公司；联号；联营公司
G8]{pbX affirmation [estate duty] 非宗教式宣誓〔遗产税〕
!^A y ! affordability 负担能力
oeKl\cgFx African Development Bank [AfDB] 非洲开发银行
u gRyU ny after-acquired property 事后取得的财产
Q~ "Lyy8 after-hours dealing 市后交易
/Q W^v;^ after-tax profit 税后盈利；税后利润；税后溢利
DNj<:Pdd) agency agreement 代理协议
$'}| /D agency expenses 代理机构的开支
zEQQ4 )mA agency fee 代理费
xBc$qjV Agency Law 《代理法》
JK,^:tgm agent 代理人；承销人
~i?Jg/qcxN agent of company 公司代理人
~tTa[_ a! agent's fee 代理人费；经纪费
o1 27? ^ aggregate 总计；总数；总体数字
8yYag[m8 aggregate amount 总款额；总额
qPi $kecx aggregate assets and liabilities 总体资产与负债
p]X+#I< aggregate at constant price 按固定价格计算的总体数字
D*46, >Tv aggregate demand 总需求
~{g/ aggregate gross position 总持仓量
%;]/ Z%! aggregate limit 总限额
rc:UG "[ aggregate of salaries tax 合计薪俸税
pqv l,G5 aggregate performance 总体表现；总体业绩
(=rDt93J aggregate supply 总体供应
E\Wd*,/v) aggregate surplus 总盈余
_`C |K>: aggregate total 整体总额
3\{acm aggregate value 总值；合计价值
})!- aggregated basis 合计基准
)w} 'kih aggregated net chargeable income 合计应课税入息实额
L})fYVX
aggregation 合并计算；合计；总和
z I"&g]TV5 aggregation of incomes of husband and wife 夫妇入息合并计算
2N-p97"g aggregation of property 财产的总和
k^JgCC+ agio 差价；贴水
G@ e;ms1 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》
r.@UH -2c Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
q~18JB4WPJ 《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》
s,C>l_4- Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
s(5(zcBK 《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+pWdi Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
_ZWU~38PM 《香港政府和大韩民国政府关于相互促进和保护投资协定》
6 V9r[,n agreement for a settlement 授产协议
IY~I=} agreement for assignment 转让协议
}|-8- ; agreement for sale 售卖协议；买卖协议
Ac* )z#H agreement for sale and purchase 买卖协议
|VE.khq# agreement for the payment of interest 支付利息协议
W 7 s agreement for the repayment of money 还款协议
/ E!6]b/ agreement of reinsurance 再保险协议
Z @m5hx& Agricultural Bank of China 中国农业银行
aFnyhu&W' air passenger departure tax 飞机乘客离境税
?TDmW8G}J Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
O d6'bO;G airport tax 机场税
taVK&ohWx alcohol duty 酒精税
U/HF6=Wot alienation 让与；让渡；转让
jA@
uV ,w alimony 生活费；赡养费
$rjm MSxi All Ordinaries Index [AOI] 所有普通股指数
&H ,UWtU+ all risks 全险；综合险
g
C8 deC8 All Sales Record for Stock Market 《股票市场成交报告》
PHez5 }T Allied Capital Resources Limited 新联财务有限公司
iN Lt4F[i all-items index [Consumer Price Index] 总指数〔消费物价指数〕
yWN'va1+$ allocation letter 拨款信件
5^qs>k[mN allocation of fund 分配款项；预留款项
*c.w:DkfB allocation of profit 利润分配；溢利分配
/ gaC allocation warrant 拨款令
o{ 2B^@+Vb allotment 分配；配股
1)xj 'n allotment notice 股份配售通知；配股通知
/ml+b8@ allotment of shares 股份分配
,rY}IwM w allowable 可获宽免；免税的
HA$7Q~{N-t allowable business loss 可扣除的营业亏损
RU.MJ
kYQ5 allowable expenses 可扣税的支出
E^w0X,0XlE allowance 免税额；津贴；备抵；准备金
0ikA@SAq allowance for debts 债项的免税额
=L"I[ allowance for depreciation by wear and tear 耗损折旧免税额
e=tM =i" allowance for funeral expenses 殡殓费的免税额
Z0~,cO8~ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
~T._ v;IT allowance for repairs and outgoings 修葺及支出方面的免税额
H11@ DQ6 allowance to debtor 给债务人的津贴
I#F,
Mb>: alteration of capital 资本更改
Q &&=:97d alternate trustee 候补受托人
Zic:d-Q47 amalgamation 合并
D+BflI~9mP ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
j9%vw.3b ambit of charges 征税范围；收费范围
;]B Nc" amended valuation 经修订的估值
mCI5^%*0jQ American Commodities Exchange 美国商品交易所
'w;J) _Yc2 American Express Bank Limited 美国运通银行
]G!
APE American Stock Exchange 美国证券交易所
C-Y7n5 amortization 摊销
tsB}'+!v# amount due from banks 存放银行同业的款项
g]b%<DJ amount due from banks abroad 存放海外银行同业的款项
21?>rezJ amount due from holding companies 控股公司欠款
rd(-2,$4 amount due from local banks 存放本港银行同业的款项
$0M7P5]N*G amount due to banks 银行同业的存款
ye
{y[$#3 amount due to banks abroad 海外银行同业的存款
H!y-o'Z amount due to holding companies 控股公司存款
MqWM!v-M amount due to local banks 本港银行同业的存款
6il+hz2&lH amount due to outport banks 外埠银行同业的存款
#LYx;[D6 amount for note issue 发行纸币的款额
)Ps<u- V amount of bond 担保契据的款额
grd
fR`3 amount of consideration 代价款额
.D=#HEshk amount of contribution 供款数额
b3=XWzK5 amount of indebtedness 负债款额
v 9D[| 4 amount of principal of the loan 贷款本金额
e 7Sg-NWV amount of rates chargeable 应征差饷数额
naY#`xig amount of share capital 股本额
nrTCq~LO( amount of sums assured 承保款额
2Y}A9Veb amount of variation 变动幅度
mL@7, GD amount of vote 拨款数额
4%>tk 8 [ amount payable 应付款额
!?B2 OE amount receivable 应收款额
@nj`T{*. Amsterdam Stock Exchange 阿姆斯特丹证券交易所
&4p~i Z analysis 分析
Ys5I qj=mp ancillary risk 附属风险
gF M~M( annual account 周年帐目；周年帐目报表；年度决算；年结
'
b,z E[Q annual accounting date 年结日期
M%eTNsbNm annual allowance 每年免税额；年积金；年度津贴；年津
*;
6LX annual balance 年度余额
[}l
1`> annual disposable income 每年可动用收入
?zXl Lud8 annual estimates 周年预算
rqM_#[Y? annual fee 年费
${U H!n{ annual general meeting 周年大会
k~1{|HxrE annual growth rate 年增率；每年增长率
- :x6X$= annual long-term supplement 长期个案每年补助金
Pv$O=N6- annual pensionable emolument 可供计算退休金的年薪
;4vx+> - annual report 年报
?l
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Nu; 9 annual return 周年报表；周年申报表；每年报税表格
c l'qw## Annual Return Rules 《周年报表规则》
0te[i*G annual review of consumer prices 每年消费物价回顾
$O9#4A; annual roll-forward basis 逐年延展方式
M[Jy?b) annual salary 年薪
i:^
8zW annual statement 年度报表；年度决算表
*pGbcBQ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
y( r(q annuitant 年金受益人
Dd,]Y}P annuity 年金
[4}U*\/>C annuity contract 年金合约
*_uGzGB&G annuity on human life 人寿年金
`$Vn B antecedent debt 先前的债项
qS[nf>" ante-dated cheque 倒填日期支票
,5|@vW2@u anticipated expenditure 预期开支
8r jiW# anticipated net profit 预期纯利
|= Pw -uk anticipated revenue 预期收入
^+dL7g?+ anti-inflation measure 反通货膨胀措施
SM `n:{N( anti-inflationary stance 反通货膨胀立场
.ffb*gZ 4 apparent deficit 表面赤字
W%}zwQ apparent financial solvency 表面偿债能力
YR~ )07 apparent partner 表面合伙人
_ Av_jw`m application for personal assessment 个人入息课税申请书
L8KMMYh[ application of fund 资金应用
){i
9,u") application to release as liquidator and to destruct the books of accounts and documents
f@xjNm*'Z 申请免除清盘人职务及毁灭帐簿与文件
&m@DK> appointed actuary 委任精算师
v}"DW? appointed auditor 委任核数师；委任审计师
:AC( \ appointed trustee 委任的受托人
j{NcDe pLn appointer 委任人
`c_Wk] i apportioned pro rata 按比例分摊
{X&H apportionment 分配；分摊
,-Yl%R.W= Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
I6 Q{ Axy apportionment formula 分摊方程式
:W1B"T< apportionment of estate duty 遗产税的分摊
4"%LgV `
appraisal 估价；评估
:\G`}_db' appreciable growth 可观增长
xR5zm %\ appreciable impact 显着影响
"[\TL#/ appreciable increase 可观增长
?xCWg.#l4V appreciation 增值；升值
-IG@v0_w appreciation against other currencies 相对其他货币升值
H*EN199 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
$%3%&+z$I appreciation tax 增值税
,y*|f0&"~ appropriation 拨款；拨用；拨付
(,
u W- appropriation account 拨款帐目
>o!~ T}J7 Appropriation Bill 拨款法案
J?bx<$C@ appropriation-in-aid system 补助拨款办法
CF@j]I@{
approved assets 核准资产
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YHT.O? approved basket stock 认可一篮子证券
hdH}4W approved budget 核准预算
/.[78:G \, approved charitable donation 认可慈善捐款
n ]P,5 approved charitable institution 认可慈善机构
]hi5 nA approved currency 核准货币；认可货币
j |ZhGerp approved estimates 核准预算
e[L%M:e9U approved estimates of expenditure 核准开支预算
IM~2=+ approved overseas insurer 核准海外保险人
[Xo[J?w],2 approved overseas trust company 核准海外信托公司
S8)6@ECC approved pooled investment fund 核准汇集投资基金
Jm*wlN
[> approved provident fund scheme 认可公积金计划
rTtxmw0 approved provision 核准拨款
b*"%E, ? approved redeemable share 核准可赎回股份
+T]D\];D approved regional stock 认可地区性证券
X?OH//co approved retirement scheme 认可退休金计划
[#C(^J*@c approved subordinated loan 核准附属贷款
.L}k-8 arbitrage 套戥；套汇；套利
5' [b:YC arbitrageur 套戥者；套汇者
# qdfr3 arbitrary amount 临时款项
CR '1, arrangement 措施；安排；协定
c\(CbC arrears 欠款
&X
OFc.u arrears of pay 欠付薪酬
j.7BoV arrears of revenue 逾期未收税款；逾期未收的帐项
>du|DZq articles of association 组织章程；组织细则；组织章程细则
o0F&, |' Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
tx||<8 ascertainment of profit 确定利润
! $8 e6 "Asia Clear" “亚洲结算系统”
ps3jw*QZ{5 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
W(,3j{d2i Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
$~<]G)*Z Asian Development Fund [ADF] 亚洲发展基金
v_e3ZA:% Asian dollar bond 亚洲美元债券
Hn!13+fS Asian dollar market 亚洲美元市场
<GO 5}>}p8 Asian dollar rate 亚洲美元利率
Q}:#H z?U Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
5? 1:RE(1 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
&`Ek-b!7 asked price 沽盘；喊价；索价；卖方报价
=^`?O* /; assessable income 应评税入息
O
p,_d^ assessable loss 应评税亏损
e4(E!;Z!QF assessable profit 应评税利润
2N[/Cc2Tg/ assessable value 应评税值
q2~@z-q)b assessed profit 估定利润
Al pk5o5B assessed value 经评估价值
=' <789wT assessment 评税；评定；估价；评税单
QNm8`1 assessment number 评税编号；估价编号
j )b [7% assessment of additional tax 补加税评税
gano>W0 assessment of performance 业绩评估；实绩评价
d \v1R-V Assessor 评税主任
:"I!$_E' asset price bubbles 资产价格泡沫
yJ?S7+b asset-backed securities 具资产保证的证券
TnQ"c)ta assets accretion 资产增值
|kh7F0';" assets and liabilities 资产与负债
0 p PSg9 assets betterment statement 资产递增表；资产改进表
:2(U3~3: assets lending 实物放款；有抵押贷款
8zzY; 3^h; assets of the company passing on the death 死者去世时转移的公司资产
`(o:;<&3 assets pledged as security for liabilities 用作负债抵押的资产
-]k v M assets portfolio 资产投资组合
zX}t1:nc assets price 资产价格
h3t);}Y}D9 assets quality 资产质素
5v, _ Hgh assets realization 资产变现
R-J^%4U`7 assets refinancing arrangement 资产再集资安排
6>&h9@ assets securitization 资产证券化
|!E: [UH assets situated outside Hong Kong 在香港以外地方的资产
JBt2R= assets stripping 削减资产；拆卖资产
H[D<G9: assets value 资产值
F;sZc,Y,^ assignee 承让人
1j?+rs+o- assignment 转让；转让书；转让契
_|I`A 6`= assignment of interest 权益转让
/l1OC(hm assignment of letters patent and trade mark 专利证书及商标转让
VHqHG`}: assignment of property 物业转让；物业转让书
/Xk-xg+U assignment right 转让权
25{-GaB assignor 转让人
+Fa!<txn associate 有联系的人；有关连人士；相联者；合伙人；联系人
^c| _%/ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
&r)[6a$fW associate member 附属会员
1V:I }~ \ associated body corporate 相联法人团体
! N'HL-oT associated company 相联公司；联属公司
Z|$ M 9E associated corporation 相联法团
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?24o O Association of Chartered Certified Accountants [ACCA] [United Kingdom]
c e:p* 公认会计师公会〔英国〕
;{89 *e *) Association of Futures Exchange Brokers 香港期货经纪协会
F_F02:t Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
jIi:tO9G^, association of underwriters 承保人组织
wGg_ vAn assumption of control 接管
Ra/Pk G-7 assurance 担保；保险；转易；转易书
VDTt}J 8 assurance of interest 权益的转易
7m:ZG at 19XX price 按一九ＸＸ年价格计算
b|oT!s at a discount 按赔价计算；按贴水价格计算；打折扣
#gsJ
tT9 at a premium 按溢价计算；按升水价格计算
cPy/}A at call 通知付款；按通知
"."ow| at constant market price 按固定市价计算
|wINb~trz at constant price 按固定价格计算
xtO#reL"q? at cost 按成本计算
}\0ei(%H at current market price 按当时市价计算；按现时市价计算
g+ A>Bl3# at current price 按当时价格计算；按现时价格计算
O+OUcMa, at factor cost 按要素成本计算；按生产要素成本计算
ACOn}yH at money-of-the-day price 按付款当日价格计算
gE: ?C2 at or better 按指定或较佳价位〔买卖指令〕
v6P2 v at par 按面值计算；平价
f9D01R fo at sight 见票即付
= ~_ at the close 按收市盘
`3:Q.A_? at the opening 按开市盘
U*4r<y9R attestation 见证；见证条款
sm"s2Ci=} at-the-money option 平价期权
,0a\Ka {^ attorney 受权人；受托代表人
( 4( ," attornment 新拥有人承认书
7!Qu+R attributable profit 可归属利润
Z0%:j\W4c attributable share value 可归属股份价值
4i7+ 'F Auckland Stock Exchange 奥克兰证券交易所
49.B!DqQW& auction 拍卖
5Mz:$5Tm auctioneer 拍卖商
1]69 S( audit 审计；核数
Kf 1NMin7 Audit Commission 审计署
+\]Gu(z< Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
) M><09 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〕
/m Xxj93UA audit review 帐目审查
#MFIsx)r Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
+/ rt'0o audited account 审计帐目；经审计的帐目
LwYWgT\e audited annual account 经审计的周年帐目
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+ >.^7k audited balance sheet 经审计的资产负债表
R*/s#*gmL auditor 核数师；核数主任；审计师
F3[,6%4v auditor's certificate 核数师证明书；审计师证明书
Q[{RN ab auditor's report 核数师报告；审计师报告
Ad&VOh+0 Aussie bond 澳元债券
$[UUf}7L austerity budget 紧缩预算
wJj :hA} Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
p(6 sN= Australia All Ordinaries Index 澳洲所有普通股票指数
EF6h>"']/ Australian Dollar [AUD] 澳元
Cxeam"-HTt Australian Options Market 澳大利亚期权市场
H *e +
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+z 4E:v Australian Society of Certified Practising Accountants 澳洲执业会计师公会
&`oybm-p( Australian Stock Exchange 澳大利亚证券交易所
h4#'@ % Austrian Schilling [ATS] 奥地利先令
1mD)G55Ep authentication 认证；鉴证
dci<Rz`h authority to purchase 委托购买证；委购书
5th?m> authorization 认可；核准；授权；授权书
[ ou$* authorization by direction 指示授权
y @S_CB 47 authorization by instruction 指令授权
iX[g authorization by warrant 令状授权
MU%7'J :_ authorization of unit trust 单位信托的认可
v7 n@CWnN authorized agent 指定代理人
"}V_.I* + authorized capital 法定资本
IC?(F]$%> authorized clerk 出市员
2RQ- L authorized dealer 认可交易商
Wy%FF\D.Y authorized financial institution 认可财务机构
>n^780 S| authorized fund 认可基金
T*nP-b authorized fund house 获授权的基金公司；认可基金公司
zz
/4 ()u authorized institution 认可机构
:bm%f%gg authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
vA}_x7}n( authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
l0C`teO
authorized insurer 获授权保险人；获认可承保人
SL-;h#-y
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PD&gC88 authorized person 获授权人
)2_[Ww|. authorized representative 获授权代表
-n8d#Qm ) authorized share capital 法定股本
9:P]{}
automated quotation system 自动报价系统
wZs 2 aa Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
<{GVA0nr 自动交易系统〔香港期货交易所有限公司〕
uFha N\S automatic adjustment mechanism 自动调整机制
[d AQrou6P automatic adjustment system 自动调整系统
QFMA y>Gdn Automatic Clearing House 自动票据交换所
=3 Vug2*wd automatic exchange rates accumulation system 自动化汇率累集系统
YZ`SF"Bd( Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
tj$[szo automatic teller machine [ATM] 自动柜员机
s&Y"a,|Z autopay 自动转帐
K8R> O *~ available assets 可用资产
Q;J(
5; available fiscal reserve 现存财政储备
?xrOh A9 available profit 可用利润
7B)1U_L0H Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
5VJe6i9; average 平均；平均数；海损
=J4|"z: average basic salary 平均基本薪金
1X&.po average consumer expenditure 平均消费开支；一般消费开支
BM`6<Z "3q average cost 平均成本
0Ni{UV?
k average cost of land production 增辟土地平均成本
8x g^="OJ average daily turnover 平均每日成交额
1)MDnODJ average daily wage rate 平均每日工资率
&a;?o~%*]i average expenditure pattern 平均开支模式
/-,\$@J5) average growth rate 平均增长率
M(zZ8# average net fixed assets 固定资产平均净值
pQK SP r average of relatives 相对价格平均数
=MMd& average price 平均价格
}z x
~ average propensity to consume 平均消费倾向；一般消费倾向
VX&PkGi?o average propensity to save 平均储蓄倾向；一般储蓄倾向
_bi)d201 average rate 平均率
SI=u-'% average revenue 平均收入；平均收益
NB4O,w average stock 平均库存；平均存货
kw@^4n+M average yearly rent 平均年租
|/vJ+aKq avoidance of double taxation 避免双重课税
ykx^RmD`~ avoidance of tax 避税
