A:
M7lMOG (\ A share Ａ股；甲类股份
u`X}AKC abatement of tax 减税；减扣免税额
X"G3lG ABN AMRO Bank N.V. 荷兰银行
y+[wlo&WC above-the-line expenditure 线上项目支出；经常预算支出
Yc'7F7.<6 above-the-line receipt 线上项目收入；经常预算收入
@*LESN>T@t ABSA Asia Limited 南非联合亚洲有限公司
YI?y_S absolute change 绝对数值变更
Y6 @A@VJ absolute expenditure 实际开支
5h(] S[Zf3 absolute guideline figure 绝对准则数字
}oTac absolute interest 绝对权益
~&IL>2-B absolute order of discharge 绝对破产解除令
E~ !FEl; absolute profit margin 绝对利润幅度
k@R)_,2HH absolute value 实值；绝对值
D#9W [6 absolutely vested interest 绝对既得权益
_^ @}LVv+E absorbed cost 已吸收成本；已分摊成本
w4+bzdZ absorption 吸收；分摊；合并
kjW`k?' s absorption rate 吸收率；摊配率；分摊率
Q Pa&kl ACB Finance Limited 亚洲商业财务有限公司
{GH
0
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8eoDE. } acceptable rate 适当利率；适当汇率
Vi>kK|\b acceptance agreement 承兑协议
@{n2R3)k
B acceptance for honour 参加承兑
58My6(5y acceptor 承兑人；接受人；受票人
<BN)>NqM acceptor for honour 参加承兑人
dTP$7nfe accident insurance 意外保险
*o [*,1Pw Accident Insurance Association of Hong Kong 香港意外保险公会
`Uw^ ,r accident insurance scheme 意外保险计划
P 3YG:* accident year basis 意外年度基准
bs mnh_YRj accommodation 通融；贷款
Om2
)$( accommodation bill 通融票据；空头票据
o' DXd[y accommodation party 汇票代发人
W,> ;`> account balance 帐户余额；帐户结余
(5N&bh`E account book 帐簿
%lPF q- account collected in advance 预收款项
yz2NB?) account current book 往来帐簿
g<{W\VOPm account of after-acquired property 事后取得的财产报告
|3g:q account of defaulter 拖欠帐目
F 3a"SKMW account payable 应付帐款
[w)6OT account payee only [A/C payee only] 只可转帐；存入收款人帐户
r).S/ account receivable 应收帐款
Fx0<!_tY- account receivable report 应收帐款报表
T3{qn$t8 account statement 结单；帐单；会计财务报表
7b T5-=.
account title 帐户名称；会计科目
T[eTT]Z{Ia accountant's report 会计师报告
ni]gS0/ Accountant's Report Rules 会计师报告规则
mv xg|< accounting and auditing procedure 会计与审计程序；会计与核数程序
Z;i^h,j?$1 Accounting Arrangements 《会计安排》
;comL29l2` accounting basis 会计基础
W~QZ(:IK accounting by Official Receiver 破产管理署署长呈交的帐目
! /$BXUrd Accounting Circular 《会计通告》
4 ITSDx accounting class 会计类别
15gI-Qb accounting date 记帐日期；会计结算日期
JWrvAM$O accounting for money 款项核算
+B '9!t4 2 Accounting Officer 会计主任
p2 y
h accounting period 会计报告期；会计期
gzHjD-g-< accounting policy 会计政策；会计方针
c Ew/F 0 accounting practice 会计惯例
{N;XjV1x accounting principle 会计准则
5kJ>pb$/ accounting record 会计记录
`h
Y:F( accounting report 会计报告
U]ouBG8/ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
+Mv0X% (N Accounting Society of China 中国会计学会
Y6f U; accounting statement 会计报表
JX/rAnc@ accounting system 会计制度；会计系统
! H,R$3~ accounting transaction 会计事项；帐务交易
e$tKKcj0T accounting treatment 会计处理
D x Vt accounting year 会计年度
^ yu^Du accretion 增值；添加
f=J#mmH w$ accrual 应计项目；应累算数目
qx53,^2 accrual basis 应计制；权责发生制
Z!|nc. accrual basis accounting 应计制会计；权责发生制会计
/ )y~%0 accrue 应累算；应计
poHDA=#
3 accrued benefit 应累算利益
'&T4ryq3" accrued charges 应计费用
D9c8#k9Y. accrued cumulative preference share dividend 应累算的累积优先股股息
">voi$Kzey accrued expenses 应累算费用
;nv4lxm accrued interest payable 应付利息；应计未付利息
: ZU accrued interest receivable 应收利息；应计未收利息
JCaT^KLz accrued right 累算权益
#!y|cP~;I accruing profit 应累算的利润
P67r+P, accumulated fiscal reserve 累积财政储备
m&|?mTo>m accumulated profit 累积利润；滚存溢利
Q.6pmaXrb accumulated reserve 累积储备
ZT_ EpT=1 accumulation of surplus income 累积收益盈余
?^IM2}(p acquired assets 既得资产
x%x:gkq acquisition 收购；购置；取得
hlkf|H acquisition cost 购置成本
E9226 acquisition expenses 购置费用
I[<C)IG acquisition of 100% interest 收购全部股权
35jP</ acquisition of control 取得控制权
{q8V acquisition of fixed assets 购置固定资产
R`>E_S Y acquisition of shell “买壳”
[N#2uo acquisition price 收购价
kR E^G*? act of God 天灾
UXa3>q> acting partner 执事合伙人
(g ~&$&pa active market 买卖活跃的市场；交投畅旺的市场；旺市
n&[U/`o active partner 积极参与的合伙人
-_pI:K[ active trading 交投活跃
+5);" 71 actual circulation 实际流通
;Cyt2]F actual cost 实际成本
w>VM-- actual expenditure 实际开支；实际支出
UwdcU^xt9 actual income 实际入息；实际收入；实际收益
D[]v J actual market 现货市场
:fpYraBM actual price 现货价；实际价格
/k}v m3 actual profit 实际利润
|n~,$ actual quotation 实盘；实际价位；实际报价
O2R v^la actual year basis 按实际年度计算
S <|e/![@ actuals 实货
0 -4WLMx actuarial investigation 精算调查
XRj<2U 5 actuarial principle 精算原则
lg A9p
4- actuarial report 精算师报告
"vjz $. Actuarial Society of Hong Kong 香港精算学会
a*S4rq@ actuarial valuation 精算师估值
R[Kyq|UyVr actuary 精算师
KH2a 2 ad referendum agreement 暂定协议；有待覆核的协定
cy/;qd+!M ad valorem duty 从价税；按值征税
&Cdk%@Tj]B ad valorem duty system 从价税制
1"~@UcJ ad valorem fee 从价费
P7"g/j" " ad valorem tariff 从价关税
b^5rV5d additional allowance 额外免税额
T6- e additional amount for unexpired risk 未过期风险的额外款额
YJXh|@LT additional assessable profit 补加应评税利润
`;4zIBJ additional assessment 补加评税
jcOxtDTSW additional commitment 额外承担
.#J'+LxFr additional commitment vote 额外承担拨款
, T jd additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
i~.L{K additional dependent parent allowance 供养父母额外免税额
/[t]m,p$yq additional provision 额外拨款
IM)\-O\Wd additional stamp duty 附加印花税
@y)-!MHN(8 additional tax 补加税罚款；补加税款
_i6G)u&N Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
#$X_,P|D adjudged bankrupt 被裁定破产
;l5F
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F
~
/{1Q* adjudication fee 裁定费；评定印花税额手续费；评估契据费
e [3sWv adjudication of bankruptcy 裁定破产；宣告破产
+:wOzTUN adjudication of insolvency 裁定无力偿还债务
=f{V<i~q adjusted actual 经调整的实数；调整后的实数
f (7 / adjusted current assets 经调整的流动资产；调整后的流动资产
m_Z%[@L adjusted figure 经调整的数字；调整后的数额
XrtB&h|C adjusted liabilities 经调整的负债；调整后的负债
}N* 6xr*X+ adjusted loss 经调整的亏损；调整后的亏损
tX&Dum $ 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
{&" rv<p adjusted profit 经调整的利润；调整后的利润
-&D~TL# adjusted surplus 经调整的盈余额；调整后的盈余额
[|xHXcW adjusted value 经调整的价值；调整后的价值
x : "_B adjustment 调整；修订；理算〔保险〕
: kf l q adjustment centre 调剂中心
VGA?B@ adjustment lag 调整过程的时间差距；调整时差
q9yY% adjustment mechanism 调整机制
"+r8izB adjustment of loss 亏损调整
7oh6G adjustment process 调整过程；调整程序
]6W#P7 adjustment range 调整幅度
b 9F=}.4 administered exchange rate 受管制汇率
.z7F58 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
'1|r+(q|2 administration expenses 行政费用
4U~[ 8U}g administration fee 手续费；行政费
4=>/x90y administration in bankruptcy 破产管理
C B=H1+ administration order 遗产管理令
r 2qxi' administrator 管理人；遗产管理人
Pc`d@q administrator of the estate 遗产管理人
C8DZ:3E$c admission of debt 债项承认书
4 )*8 & admission of proof 接纳债权证明
P DzVXLpC advance 放贷款项；垫付款项；预支款项；预付款项
s==gjA e: advance account 暂支帐目；预付款帐户
iAbtv^fn advance compensation 预付补偿金
mz3!HksZ " advance from shareholder 股东垫款
[F*t2 -ta advance pending reimbursement 预支以待日后付还
X'IW &^kI advanced economy 先进经济体系
'kL>F&| advancement 预付；预付财产
'h.{fKG]ME advances warrant 垫款令
"<t/*$42 advancing 贷出
g(>;Z@Y
adverse balance 逆差
/H^=`[Mr adverse exchange 逆汇
j{0_K +B advertisement addressed to shareholders 在报章刊登的致股东通告
;Pnz4Y4|eU advice for collection 托收通知书
\NDSpT<Z advice of drawing 提款通知书；汇票通知书
k6QQoLb$V advice of payment 付款通知
|\*7J!Liv Advisory Committee [Securities and Futures Commission]
RN]4 Is: 谘询委员会〔证券及期货事务监察委员会〕
oXK`=. \ Advisory Committee on Diversification 经济多元化谘询委员会
b`PAOQ affidavit 誓章；遗产申报誓章
OTl\^ ! affidavit of no receipt 述明无收款的誓章
`BmAu[(e& affiliate 联号；联营公司；附属公司
~}i &gd|( affiliated company 附属公司；联号；联营公司
@]Aul9.h affirmation [estate duty] 非宗教式宣誓〔遗产税〕
;KWR/?ec affordability 负担能力
#&\^{Z African Development Bank [AfDB] 非洲开发银行
Ef;_im after-acquired property 事后取得的财产
~ 6 1O after-hours dealing 市后交易
1%G<gbHpI after-tax profit 税后盈利；税后利润；税后溢利
L/1?PM agency agreement 代理协议
89Svx5S agency expenses 代理机构的开支
L L7a 20 agency fee 代理费
l&dHH_m3 Agency Law 《代理法》
yrs![ u agent 代理人；承销人
:\NqG S=< agent of company 公司代理人
(?72 vCc agent's fee 代理人费；经纪费
5- 0 aggregate 总计；总数；总体数字
sT?Qlj 'Zd aggregate amount 总款额；总额
sf2_x>U1 aggregate assets and liabilities 总体资产与负债
uB>NwCL; aggregate at constant price 按固定价格计算的总体数字
P)XkqOGpT9 aggregate demand 总需求
x;#
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& %ej=O aggregate limit 总限额
xV:.)Dq9 aggregate of salaries tax 合计薪俸税
VTa?y aggregate performance 总体表现；总体业绩
.[? E1w e aggregate supply 总体供应
FZ6.<wN aggregate surplus 总盈余
:=UiE DN@ aggregate total 整体总额
Psp3~Kg aggregate value 总值；合计价值
:(c2YZ
aggregated basis 合计基准
aBj~3 70g aggregated net chargeable income 合计应课税入息实额
JR<#el
aggregation 合并计算；合计；总和
DQDt*Uj, aggregation of incomes of husband and wife 夫妇入息合并计算
1uG?R aggregation of property 财产的总和
C eN pJ agio 差价；贴水
S)p{4`p% 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》
mR,p?[P Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
?C(Z\"IX 《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》
Ro*$7j0!Hf Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
4tz8^z[Kw 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
HWx k>F0 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Is` S 《香港政府和大韩民国政府关于相互促进和保护投资协定》
s<cg&`u,<M agreement for a settlement 授产协议
su<_?'uH agreement for assignment 转让协议
i DO`N! agreement for sale 售卖协议；买卖协议
LDN'o1$qo agreement for sale and purchase 买卖协议
hV;Tm7I2 agreement for the payment of interest 支付利息协议
)NGBA."t agreement for the repayment of money 还款协议
g+hz>^Wg agreement of reinsurance 再保险协议
pM9Hav@iWU Agricultural Bank of China 中国农业银行
pv+ FPB air passenger departure tax 飞机乘客离境税
J*F-tRuEw Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
S
U~vS airport tax 机场税
s03 DL alcohol duty 酒精税
7uFM)b@.P alienation 让与；让渡；转让
[Qa0uM#SU alimony 生活费；赡养费
s[)2z3 All Ordinaries Index [AOI] 所有普通股指数
%;(+s7 all risks 全险；综合险
W@GcE;#- All Sales Record for Stock Market 《股票市场成交报告》
N+rLbK* Allied Capital Resources Limited 新联财务有限公司
^2[0cne all-items index [Consumer Price Index] 总指数〔消费物价指数〕
+ ^{;o0kcx allocation letter 拨款信件
AMA :hQ allocation of fund 分配款项；预留款项
1!/cd;{B allocation of profit 利润分配；溢利分配
;LELC5[*s allocation warrant 拨款令
BP6;dF5 E allotment 分配；配股
',n;ag`c allotment notice 股份配售通知；配股通知
#.?DsK_:@ allotment of shares 股份分配
|tP1,[w"> allowable 可获宽免；免税的
6Ii2rEzD allowable business loss 可扣除的营业亏损
Fl>v9 %A allowable expenses 可扣税的支出
?u` ?_us allowance 免税额；津贴；备抵；准备金
j 9XY%4. allowance for debts 债项的免税额
=<s +cM allowance for depreciation by wear and tear 耗损折旧免税额
,miU'<8tQ| allowance for funeral expenses 殡殓费的免税额
~O?Gi 4^Yg allowance for inflation 为通货膨胀而预留的款项；通胀准备金
oOy@X =cw allowance for repairs and outgoings 修葺及支出方面的免税额
E,JDO d} allowance to debtor 给债务人的津贴
)fP ,F( alteration of capital 资本更改
8X][TJG$ alternate trustee 候补受托人
V=I au_ amalgamation 合并
aD8cqVhM3& ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
|jJC~/WR ambit of charges 征税范围；收费范围
8K*X]Z h amended valuation 经修订的估值
4JKB6~Y American Commodities Exchange 美国商品交易所
Vj_(5 5W Q American Express Bank Limited 美国运通银行
g3 6oE z~| American Stock Exchange 美国证券交易所
:T" !6; amortization 摊销
T/p}Us amount due from banks 存放银行同业的款项
Wz nz amount due from banks abroad 存放海外银行同业的款项
S,fMGKcq amount due from holding companies 控股公司欠款
S&}7jRH1 amount due from local banks 存放本港银行同业的款项
. +]e9mV amount due to banks 银行同业的存款
s@OCj0'l amount due to banks abroad 海外银行同业的存款
X ~%I(?OX amount due to holding companies 控股公司存款
@y[Zr6\z amount due to local banks 本港银行同业的存款
Yr-a8aSTE5 amount due to outport banks 外埠银行同业的存款
-`n>q^A7e amount for note issue 发行纸币的款额
quN7'5ZC[ amount of bond 担保契据的款额
.21% ~"dxJ amount of consideration 代价款额
E
` Ualai amount of contribution 供款数额
6_=qpP-? amount of indebtedness 负债款额
JQYIvo1,Q amount of principal of the loan 贷款本金额
d*,% -Io amount of rates chargeable 应征差饷数额
n9 ]^v-]K amount of share capital 股本额
Nt,)5_K < amount of sums assured 承保款额
p/
pVMR amount of variation 变动幅度
M(HU^?B{' amount of vote 拨款数额
g F^l`1f" amount payable 应付款额
f)H6 n l7r amount receivable 应收款额
ji? 0;2Y Amsterdam Stock Exchange 阿姆斯特丹证券交易所
9m0`;~! analysis 分析
vC E$)z'" ancillary risk 附属风险
m~1{~' annual account 周年帐目；周年帐目报表；年度决算；年结
TC?kuQI annual accounting date 年结日期
?{?mAb c annual allowance 每年免税额；年积金；年度津贴；年津
7'S/hV% annual balance 年度余额
^W9[PE#F annual disposable income 每年可动用收入
w(8q qU+\ annual estimates 周年预算
1 >jG* tr annual fee 年费
wXPNfV<(2 annual general meeting 周年大会
FXV=D_G} annual growth rate 年增率；每年增长率
Wg[?i C*~ annual long-term supplement 长期个案每年补助金
g9}u 6q annual pensionable emolument 可供计算退休金的年薪
Y'i0=w6G annual report 年报
au9r)]p- Annual Report on the Consumer Price Index 《消费物价指数年报》
>aW|W!. annual return 周年报表；周年申报表；每年报税表格
il<D e]G Annual Return Rules 《周年报表规则》
/ _@S*=T5 annual review of consumer prices 每年消费物价回顾
nL5Gr:SLo annual roll-forward basis 逐年延展方式
*=ftg& annual salary 年薪
Ev0GAc1 annual statement 年度报表；年度决算表
@g9j+D cU 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
2`+ ?s annuitant 年金受益人
yY_G;W k annuity 年金
`~UCW K annuity contract 年金合约
Re5m annuity on human life 人寿年金
\ 3n{ %\_ antecedent debt 先前的债项
&
d\`=e ante-dated cheque 倒填日期支票
IJ!]1fXy+ anticipated expenditure 预期开支
|xZDc6HDW anticipated net profit 预期纯利
O HssUt anticipated revenue 预期收入
C, n]9 anti-inflation measure 反通货膨胀措施
ogs9obbZ! anti-inflationary stance 反通货膨胀立场
L T p5T|O apparent deficit 表面赤字
<4bv=++pS apparent financial solvency 表面偿债能力
Ictc '#y apparent partner 表面合伙人
GC66n1- X application for personal assessment 个人入息课税申请书
?Pw# !t application of fund 资金应用
{k1s@KXtd application to release as liquidator and to destruct the books of accounts and documents
@I\Z2-J 申请免除清盘人职务及毁灭帐簿与文件
jz't!wj appointed actuary 委任精算师
$ ;>, appointed auditor 委任核数师；委任审计师
J9)wt ?%j appointed trustee 委任的受托人
]/p0j$Tq$ appointer 委任人
M$1+,[^f apportioned pro rata 按比例分摊
}U7>_b2 apportionment 分配；分摊
{*~ aVw {k Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
ItDe_|!L apportionment formula 分摊方程式
&~pj)\_ apportionment of estate duty 遗产税的分摊
IE $x2==) appraisal 估价；评估
8V_
]}W appreciable growth 可观增长
fpM 4q appreciable impact 显着影响
U( -9xp+ appreciable increase 可观增长
BS;rit : appreciation 增值；升值
tirw{[X0n appreciation against other currencies 相对其他货币升值
[T"oqO4%] appreciation of the exchange value of Hong Kong dollar 港元汇值上升
^8.R 'Yq appreciation tax 增值税
~ i1w,;( appropriation 拨款；拨用；拨付
l"}W $3]u$ appropriation account 拨款帐目
z~4L=tA( Appropriation Bill 拨款法案
vxUJ4|Qz appropriation-in-aid system 补助拨款办法
(sS[F-2R7 approved assets 核准资产
C@pDX>~2=b approved basket stock 认可一篮子证券
-4,qAnuM x approved budget 核准预算
*D~@xypy approved charitable donation 认可慈善捐款
Id]WKL: approved charitable institution 认可慈善机构
SjKIn- approved currency 核准货币；认可货币
uQ&&? j approved estimates 核准预算
-}{\C]% approved estimates of expenditure 核准开支预算
^4Tr
@g#]" approved overseas insurer 核准海外保险人
}CsUZ&* & approved overseas trust company 核准海外信托公司
5U|f"3&8 approved pooled investment fund 核准汇集投资基金
86/CA[Y- approved provident fund scheme 认可公积金计划
L}nj#z4g approved provision 核准拨款
[aO "9 approved redeemable share 核准可赎回股份
v 8{oXzyy approved regional stock 认可地区性证券
PdMx6 Ab approved retirement scheme 认可退休金计划
cy)L%`(7 approved subordinated loan 核准附属贷款
sa#=#0yg arbitrage 套戥；套汇；套利
$MKx\qx} arbitrageur 套戥者；套汇者
on*?O O' arbitrary amount 临时款项
V?Lf& X? arrangement 措施；安排；协定
2-o,4EfHVO arrears 欠款
fL83:<RK arrears of pay 欠付薪酬
u~LisZ&tP arrears of revenue 逾期未收税款；逾期未收的帐项
?Y
) Qy, articles of association 组织章程；组织细则；组织章程细则
< t>N(e Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
^>GL <1
1 ascertainment of profit 确定利润
<^R\N# "Asia Clear" “亚洲结算系统”
;Bc f~[ErM Asia Commercial Bank Ltd. 亚洲商业银行有限公司
(z2)<_bXJ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
rMe` HM@ Asian Development Fund [ADF] 亚洲发展基金
(S5'iks x Asian dollar bond 亚洲美元债券
;Zj Qy,H% Asian dollar market 亚洲美元市场
RduA0@g0 Asian dollar rate 亚洲美元利率
(d^p YPr{ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
~S|Vd Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
XS9k&~)* asked price 沽盘；喊价；索价；卖方报价
>+u5%5-wr assessable income 应评税入息
@ )< uQ S assessable loss 应评税亏损
%E1~I\ n:F assessable profit 应评税利润
?j8CkqX! assessable value 应评税值
1Na CGD" assessed profit 估定利润
'9auQ(2 assessed value 经评估价值
i A^w2 K assessment 评税；评定；估价；评税单
A6lf-8nc x assessment number 评税编号；估价编号
G aRL ]w assessment of additional tax 补加税评税
l#:=zu assessment of performance 业绩评估；实绩评价
F__DPEAc_ Assessor 评税主任
WH bvb3' asset price bubbles 资产价格泡沫
ji A$6dZU asset-backed securities 具资产保证的证券
3WPMS/ assets accretion 资产增值
V xjHB?) assets and liabilities 资产与负债
&9o @x]) @ assets betterment statement 资产递增表；资产改进表
AKa{C
f assets lending 实物放款；有抵押贷款
"kP.Kx! assets of the company passing on the death 死者去世时转移的公司资产
L2{to f assets pledged as security for liabilities 用作负债抵押的资产
GgA =EdJn assets portfolio 资产投资组合
(4M# (I~cE assets price 资产价格
JB+pd_>5 assets quality 资产质素
e{=7, DRH< assets realization 资产变现
RF6(n8["MW assets refinancing arrangement 资产再集资安排
Bq R ;d assets securitization 资产证券化
l,6="5t assets situated outside Hong Kong 在香港以外地方的资产
hH"3 Y}U@ assets stripping 削减资产；拆卖资产
{:6VJ0s\ assets value 资产值
Vy}:Q[ assignee 承让人
w/YKWv{_ S assignment 转让；转让书；转让契
4yRT!k}o assignment of interest 权益转让
Ba`]Sm= assignment of letters patent and trade mark 专利证书及商标转让
qf)]!w U9 assignment of property 物业转让；物业转让书
9!bD|-6y assignment right 转让权
((.PPOdJV assignor 转让人
WpTC,~- associate 有联系的人；有关连人士；相联者；合伙人；联系人
%*|XN*i XC Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
yc%AkhX* associate member 附属会员
gP/]05$e associated body corporate 相联法人团体
I FG`
associated company 相联公司；联属公司
3XL0Pm associated corporation 相联法团
QR 4v6*VpD Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Yo7ctwzdH; 公认会计师公会〔英国〕
wfo}TG hC Association of Futures Exchange Brokers 香港期货经纪协会
lJ7k4ua\ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
gkBat(Uc association of underwriters 承保人组织
H[-zQ #I9 assumption of control 接管
O,^,G<` assurance 担保；保险；转易；转易书
>IoOCQQ* assurance of interest 权益的转易
H7l[5 ib at 19XX price 按一九ＸＸ年价格计算
$9W9* WQL at a discount 按赔价计算；按贴水价格计算；打折扣
j{p0yuZ)< at a premium 按溢价计算；按升水价格计算
).v;~yE at call 通知付款；按通知
OEB_LI' at constant market price 按固定市价计算
W!IK>IW" at constant price 按固定价格计算
} k5pfz at cost 按成本计算
ld9 zO q at current market price 按当时市价计算；按现时市价计算
.YS[Md{
at current price 按当时价格计算；按现时价格计算
Lg Bs<2 at factor cost 按要素成本计算；按生产要素成本计算
rzqCQZHL5 at money-of-the-day price 按付款当日价格计算
vja^ O
at or better 按指定或较佳价位〔买卖指令〕
CZ]+B8Pl(x at par 按面值计算；平价
/3Se*"u at sight 见票即付
xg3 G at the close 按收市盘
$ #t&W& at the opening 按开市盘
3l4k2 attestation 见证；见证条款
]j1BEO!Bg at-the-money option 平价期权
&p=~=&g= attorney 受权人；受托代表人
*l7
ojv attornment 新拥有人承认书
Bljh'Qp>C attributable profit 可归属利润
E(u[? attributable share value 可归属股份价值
q/4PX Auckland Stock Exchange 奥克兰证券交易所
^~(bm$4r auction 拍卖
=FwFqjvl auctioneer 拍卖商
.Ta$@sP h} audit 审计；核数
&m Y<e4 Audit Commission 审计署
_I I;$_ N Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
f, ;sEV 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
,
/ 4}CM audit review 帐目审查
s[xdID^3. Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Bb-x1{t audited account 审计帐目；经审计的帐目
7 Kh+m@q. audited annual account 经审计的周年帐目
tM@TT@.t~ audited balance sheet 经审计的资产负债表
pdtK3Pf auditor 核数师；核数主任；审计师
+d#ZSNu/ auditor's certificate 核数师证明书；审计师证明书
q= 96Ci _a auditor's report 核数师报告；审计师报告
C}+ (L3Z Aussie bond 澳元债券
jriliEz;f austerity budget 紧缩预算
j4 G, Z4 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
[$] JvF Australia All Ordinaries Index 澳洲所有普通股票指数
m4 4aK qw) Australian Dollar [AUD] 澳元
/]+t$K\cBq Australian Options Market 澳大利亚期权市场
. 5ingB3% Australian Securities Commission 澳洲证券事务监察委员会
zH|!O!3"4 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
g 00XZ 0@ Australian Stock Exchange 澳大利亚证券交易所
V2. MZ9 Austrian Schilling [ATS] 奥地利先令
{ 0Leua authentication 认证；鉴证
DM>j@(uWF authority to purchase 委托购买证；委购书
Xq J@NgsY authorization 认可；核准；授权；授权书
C/]0jAAE7 authorization by direction 指示授权
["@K~my~D* authorization by instruction 指令授权
lHP[WO
authorization by warrant 令状授权
8.9S91]= authorization of unit trust 单位信托的认可
"J[Cr m authorized agent 指定代理人
Gia_B6*Y[ authorized capital 法定资本
oq0G@ authorized clerk 出市员
'9^x"U9c authorized dealer 认可交易商
x>Q#B v y authorized financial institution 认可财务机构
~G"6^C:x authorized fund 认可基金
E- ! `6 authorized fund house 获授权的基金公司；认可基金公司
!FO||z(vb authorized institution 认可机构
s q :ff authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
pLk?<y authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
iCw~4KG authorized insurer 获授权保险人；获认可承保人
_jnH!Mw authorized investment 特准投资项目
zeR!Y yt! authorized person 获授权人
w/Q'T&>b/ authorized representative 获授权代表
*4 r;H2%c authorized share capital 法定股本
ii~~xt1 automated quotation system 自动报价系统
N^`F_R1Z Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
{){i
ONd 自动交易系统〔香港期货交易所有限公司〕
8[zP2L!- automatic adjustment mechanism 自动调整机制
]1p&*xX:Bj automatic adjustment system 自动调整系统
}hl#
e[$ Automatic Clearing House 自动票据交换所
!@*Ac$J>$ automatic exchange rates accumulation system 自动化汇率累集系统
]LP &v3 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
QF\NHV automatic teller machine [ATM] 自动柜员机
v}[7)oj| autopay 自动转帐
ot ,<iE#za available assets 可用资产
nP_ s+k available fiscal reserve 现存财政储备
JO1c9NyKr available profit 可用利润
.\1XR Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
N Fc< %#H average 平均；平均数；海损
neOR/] average basic salary 平均基本薪金
9Y-s],2V average consumer expenditure 平均消费开支；一般消费开支
Ym!Ia& n average cost 平均成本
vw+
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average cost of land production 增辟土地平均成本
nc l-VN average daily turnover 平均每日成交额
FtY*I& average daily wage rate 平均每日工资率
~W`upx) j average expenditure pattern 平均开支模式
_=, [5 " average growth rate 平均增长率
!&19%C4 average net fixed assets 固定资产平均净值
`Jz"rh-M average of relatives 相对价格平均数
9~>;sjJk average price 平均价格
S
W average propensity to consume 平均消费倾向；一般消费倾向
+KD~/}C%- average propensity to save 平均储蓄倾向；一般储蓄倾向
#PtV=Ee1 average rate 平均率
= u73AM} average revenue 平均收入；平均收益
ZEHz/Y% average stock 平均库存；平均存货
7G2TT a average yearly rent 平均年租
l} h<2 avoidance of double taxation 避免双重课税
YMJjO0 avoidance of tax 避税
