A:
6 -}gqkR A share Ａ股；甲类股份
Q<pM
tW abatement of tax 减税；减扣免税额
a{W-+t ABN AMRO Bank N.V. 荷兰银行
GZo4uwG@a above-the-line expenditure 线上项目支出；经常预算支出
,}0pK\Y>$ above-the-line receipt 线上项目收入；经常预算收入
gP@ni$n ABSA Asia Limited 南非联合亚洲有限公司
|z%,W/E f absolute change 绝对数值变更
7F4]EA ^ absolute expenditure 实际开支
*gn*S3Is[j absolute guideline figure 绝对准则数字
X'm2uOEj absolute interest 绝对权益
9@06]EI_ absolute order of discharge 绝对破产解除令
-,&Xp>u\ absolute profit margin 绝对利润幅度
f]}F_] absolute value 实值；绝对值
w6_}]
&F absolutely vested interest 绝对既得权益
NL 37Y{b absorbed cost 已吸收成本；已分摊成本
TfPx absorption 吸收；分摊；合并
O}Jb,?p absorption rate 吸收率；摊配率；分摊率
;l'I. j ACB Finance Limited 亚洲商业财务有限公司
>. Y ~F( acceptable form of reciprocity 合理的互惠条件
G. }yNjL8 acceptable rate 适当利率；适当汇率
z0sB*5VH acceptance agreement 承兑协议
U VT8TN-T acceptance for honour 参加承兑
2wd(0K}b acceptor 承兑人；接受人；受票人
_,^sI% acceptor for honour 参加承兑人
,l6W|p?ZO^ accident insurance 意外保险
XHr{\/4V Accident Insurance Association of Hong Kong 香港意外保险公会
d:D2[ accident insurance scheme 意外保险计划
WxFjpJt
accident year basis 意外年度基准
B.?yHaMI[ accommodation 通融；贷款
=%L^!//c accommodation bill 通融票据；空头票据
N mQ]qv accommodation party 汇票代发人
AZa3!e/1 account balance 帐户余额；帐户结余
/ @&Sqv4? account book 帐簿
L2qF@!Yy= account collected in advance 预收款项
j*5VJ: account current book 往来帐簿
U t+m m\7 account of after-acquired property 事后取得的财产报告
D&shrKFx account of defaulter 拖欠帐目
-n9 e-0 account payable 应付帐款
)~`zjVx_ account payee only [A/C payee only] 只可转帐；存入收款人帐户
r!#3>F;B account receivable 应收帐款
Vr*t~M> account receivable report 应收帐款报表
_KFKx3<m! account statement 结单；帐单；会计财务报表
F!xK#~e account title 帐户名称；会计科目
S;])Nt'X' accountant's report 会计师报告
>HFJm&lQ Accountant's Report Rules 会计师报告规则
Y%faf.$/9 accounting and auditing procedure 会计与审计程序；会计与核数程序
+FiV!nRkZ Accounting Arrangements 《会计安排》
(\}I OCNS accounting basis 会计基础
iB?@(10}ES accounting by Official Receiver 破产管理署署长呈交的帐目
4Z_.Jdu w Accounting Circular 《会计通告》
B;m18LDu accounting class 会计类别
~K[rQ accounting date 记帐日期；会计结算日期
d^w_rL accounting for money 款项核算
,'!&Z * Accounting Officer 会计主任
0^m02\Li accounting period 会计报告期；会计期
& zG= accounting policy 会计政策；会计方针
9qpH 8j+ accounting practice 会计惯例
"\9@gfsp) accounting principle 会计准则
pQp}HD!- accounting record 会计记录
C>+UZ accounting report 会计报告
Cpj_ mMtu Accounting Services Branch [Treasury] 会计事务部〔库务署〕
_ReQQti[ Accounting Society of China 中国会计学会
/eI38>v accounting statement 会计报表
Rwr0$_A accounting system 会计制度；会计系统
g FKQm(0g2 accounting transaction 会计事项；帐务交易
|9y &;3 accounting treatment 会计处理
+LUL-d accounting year 会计年度
Xm*Dh#H accretion 增值；添加
5 `+*({ accrual 应计项目；应累算数目
'1w<<?vX? accrual basis 应计制；权责发生制
t`LH\]6@ accrual basis accounting 应计制会计；权责发生制会计
B4.hJZ5 accrue 应累算；应计
gs!{'=4wT accrued benefit 应累算利益
C{c (K! accrued charges 应计费用
VHJr+BQ1K/ accrued cumulative preference share dividend 应累算的累积优先股股息
H`y- "L8q accrued expenses 应累算费用
/`1zkBj<& accrued interest payable 应付利息；应计未付利息
3oSQe" accrued interest receivable 应收利息；应计未收利息
&pCKz[Yf+ accrued right 累算权益
oCduY2 accruing profit 应累算的利润
nyIb8=f accumulated fiscal reserve 累积财政储备
\F>
*d!^C accumulated profit 累积利润；滚存溢利
=Xp 3UNXg accumulated reserve 累积储备
_
pJU~8 accumulation of surplus income 累积收益盈余
y,%w` acquired assets 既得资产
I*#~@:4* acquisition 收购；购置；取得
aqMZ%~7 acquisition cost 购置成本
3Mdg&~85 acquisition expenses 购置费用
Yux7kD\c acquisition of 100% interest 收购全部股权
N+r~\[N\9 acquisition of control 取得控制权
UL oTPx@N acquisition of fixed assets 购置固定资产
&o?pZ(\C acquisition of shell “买壳”
}x%"Oq|2]x acquisition price 收购价
v!x=fjr< act of God 天灾
p0@iG yd acting partner 执事合伙人
7Fq|Zc`P active market 买卖活跃的市场；交投畅旺的市场；旺市
bk8IGhO|m! active partner 积极参与的合伙人
v.\&gn ( active trading 交投活跃
F~{ 4)` actual circulation 实际流通
^M L2xh actual cost 实际成本
? 56Zw"89 actual expenditure 实际开支；实际支出
xd>2TW l# actual income 实际入息；实际收入；实际收益
[*1c.&%( actual market 现货市场
9J>DLvl; actual price 现货价；实际价格
g'mk hF( actual profit 实际利润
HVC\(h,)i actual quotation 实盘；实际价位；实际报价
Jb0]!*tV actual year basis 按实际年度计算
?"L>jr( actuals 实货
s&c^ Wr actuarial investigation 精算调查
D$j `+` actuarial principle 精算原则
yX8F^iv[ actuarial report 精算师报告
!{SE m"J^ Actuarial Society of Hong Kong 香港精算学会
2)U3/TNe actuarial valuation 精算师估值
.d.7D ]Yn actuary 精算师
9gWQGk ql ad referendum agreement 暂定协议；有待覆核的协定
SBYRN##n_ ad valorem duty 从价税；按值征税
SK-|O9Ki ad valorem duty system 从价税制
`pLp+#1
`R ad valorem fee 从价费
?Ww ',e ad valorem tariff 从价关税
!'+t)h9^ additional allowance 额外免税额
!FO92 P1 6 additional amount for unexpired risk 未过期风险的额外款额
J,E&Uz95% additional assessable profit 补加应评税利润
C@KYg/nYw additional assessment 补加评税
&qo'ge8p additional commitment 额外承担
* A_ additional commitment vote 额外承担拨款
'W$qi@f_s additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
\Ud2]^D= additional dependent parent allowance 供养父母额外免税额
3?fya8W< additional provision 额外拨款
J,I Op- additional stamp duty 附加印花税
vnIxI a additional tax 补加税罚款；补加税款
m V^dIm Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
OY?uqP}c adjudged bankrupt 被裁定破产
qHv W{0E adjudicated bankrupt 裁定破产人
}p&aI?- B adjudication fee 裁定费；评定印花税额手续费；评估契据费
OxqP:kM adjudication of bankruptcy 裁定破产；宣告破产
W[YcYa_tQ adjudication of insolvency 裁定无力偿还债务
"ebn0<cZ adjusted actual 经调整的实数；调整后的实数
c5Offnq'1 adjusted current assets 经调整的流动资产；调整后的流动资产
+K+
== mO& adjusted figure 经调整的数字；调整后的数额
@^` -VF adjusted liabilities 经调整的负债；调整后的负债
)L_jR%2j adjusted loss 经调整的亏损；调整后的亏损
Wlt shZo 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
1)k))w 9 adjusted profit 经调整的利润；调整后的利润
{9P<G]Z adjusted surplus 经调整的盈余额；调整后的盈余额
Xs t&QKU adjusted value 经调整的价值；调整后的价值
\QHM7C T adjustment 调整；修订；理算〔保险〕
/>]/ At adjustment centre 调剂中心
0k3^+# J adjustment lag 调整过程的时间差距；调整时差
KX*e2 /0 adjustment mechanism 调整机制
8lbNw_U adjustment of loss 亏损调整
CVu'uy y adjustment process 调整过程；调整程序
78 3a Z8 adjustment range 调整幅度
c L84}1QD administered exchange rate 受管制汇率
M8
++JI Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
SU x\qz) administration expenses 行政费用
ZVda0lex& administration fee 手续费；行政费
# U!J2240 administration in bankruptcy 破产管理
s;$
eq); administration order 遗产管理令
02mu%|" administrator 管理人；遗产管理人
.MI
5?]_ administrator of the estate 遗产管理人
[*v- i%U} admission of debt 债项承认书
S<nbNSu6+ admission of proof 接纳债权证明
g33Y]\ advance 放贷款项；垫付款项；预支款项；预付款项
}W$}blbp advance account 暂支帐目；预付款帐户
q\T}jF\t advance compensation 预付补偿金
THHA~;00YN advance from shareholder 股东垫款
TT m advance pending reimbursement 预支以待日后付还
avEsX_ . advanced economy 先进经济体系
+8|r_z\A5a advancement 预付；预付财产
O`FuXB(t advances warrant 垫款令
XY HVw) advancing 贷出
+ e( (! adverse balance 逆差
,7*-%05[\ adverse exchange 逆汇
Nj|~3
*KO advertisement addressed to shareholders 在报章刊登的致股东通告
Uiu9o]n advice for collection 托收通知书
egy# 8U)Z advice of drawing 提款通知书；汇票通知书
0/0rWqg
/ advice of payment 付款通知
(h>+ivf| Advisory Committee [Securities and Futures Commission]
iWMgU:T 谘询委员会〔证券及期货事务监察委员会〕
;P2(C >| Advisory Committee on Diversification 经济多元化谘询委员会
}*R.>jQ+Y affidavit 誓章；遗产申报誓章
C;.+ kE affidavit of no receipt 述明无收款的誓章
"U%jG`q affiliate 联号；联营公司；附属公司
>? ( { affiliated company 附属公司；联号；联营公司
,Z p9,nf affirmation [estate duty] 非宗教式宣誓〔遗产税〕
ljRR{HOl affordability 负担能力
XIJ{qr Dr African Development Bank [AfDB] 非洲开发银行
8@'Q=".J after-acquired property 事后取得的财产
o;M-M(EZQ6 after-hours dealing 市后交易
XqK\'8]\Mw after-tax profit 税后盈利；税后利润；税后溢利
D sH`I %w{ agency agreement 代理协议
&yQM 8J~ agency expenses 代理机构的开支
;
#^Jy#) agency fee 代理费
{uuvgFC Agency Law 《代理法》
y6 !Zt}m agent 代理人；承销人
.3*VkAs agent of company 公司代理人
=| M[JPr agent's fee 代理人费；经纪费
g w`}eA$ aggregate 总计；总数；总体数字
' hw_ew aggregate amount 总款额；总额
w=S7zzL) aggregate assets and liabilities 总体资产与负债
8ncgTCH: aggregate at constant price 按固定价格计算的总体数字
Z`lCS
o; aggregate demand 总需求
;Z( ~;D aggregate gross position 总持仓量
U?:<clh aggregate limit 总限额
^XQr`CqI aggregate of salaries tax 合计薪俸税
Sk 10"D B/ aggregate performance 总体表现；总体业绩
m+/-SG aggregate supply 总体供应
34P5[j!h aggregate surplus 总盈余
C5jR|| aggregate total 整体总额
YOHYXhc{S aggregate value 总值；合计价值
3e.v'ccK& aggregated basis 合计基准
7 VwLyy aggregated net chargeable income 合计应课税入息实额
uKZe"wN; aggregation 合并计算；合计；总和
C^x+'. ^N aggregation of incomes of husband and wife 夫妇入息合并计算
4f?Y'+>Z, aggregation of property 财产的总和
(SlrV8; agio 差价；贴水
*R6n +d 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》
ToHCS/J59 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
= ?h x+-' 《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》
G;%Pf9 o26 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
B R-(@ 《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》
|,ZmRW^2K Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
3e g<) 《香港政府和大韩民国政府关于相互促进和保护投资协定》
KR6*)?c` agreement for a settlement 授产协议
0Up@+R2 agreement for assignment 转让协议
i cf[.
agreement for sale 售卖协议；买卖协议
syYg, G[ agreement for sale and purchase 买卖协议
!m#cn eV agreement for the payment of interest 支付利息协议
e,}]K'!t agreement for the repayment of money 还款协议
X]Emz" agreement of reinsurance 再保险协议
k]Y#-Q1p~ Agricultural Bank of China 中国农业银行
{da Nw>TH air passenger departure tax 飞机乘客离境税
d/G P. d Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
lq $1CI airport tax 机场税
Qj? G KO alcohol duty 酒精税
_|ucC$* alienation 让与；让渡；转让
0O>8DX alimony 生活费；赡养费
FV/X&u8~ All Ordinaries Index [AOI] 所有普通股指数
Y'n TyH all risks 全险；综合险
Es kh=xA { All Sales Record for Stock Market 《股票市场成交报告》
EO,;^RtB Allied Capital Resources Limited 新联财务有限公司
Tv0 |e'^ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
PiZt?r?5w| allocation letter 拨款信件
sa`7_KB allocation of fund 分配款项；预留款项
?r QMOJR allocation of profit 利润分配；溢利分配
C9/?B: allocation warrant 拨款令
Oah}7!a) allotment 分配；配股
6-#f1D 6 allotment notice 股份配售通知；配股通知
-uiZp ! allotment of shares 股份分配
r6Z&i^cMe allowable 可获宽免；免税的
^\cB&<h allowable business loss 可扣除的营业亏损
MjG=6.J|` allowable expenses 可扣税的支出
aT F} allowance 免税额；津贴；备抵；准备金
"JSg/optc allowance for debts 债项的免税额
GljxYH"]# allowance for depreciation by wear and tear 耗损折旧免税额
v'.?:S&m allowance for funeral expenses 殡殓费的免税额
A~-e?. allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Q/iaxY# allowance for repairs and outgoings 修葺及支出方面的免税额
;tI=xNre`1 allowance to debtor 给债务人的津贴
? N#mD alteration of capital 资本更改
_{,e-_hYM alternate trustee 候补受托人
6 Pl$DSu amalgamation 合并
Q Q97BP7W ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
3bpbk ambit of charges 征税范围；收费范围
-Oplk* amended valuation 经修订的估值
}B`T%(11= American Commodities Exchange 美国商品交易所
>@0U B@ American Express Bank Limited 美国运通银行
MlV 3qM@ American Stock Exchange 美国证券交易所
ih=O#f| amortization 摊销
, lFhLj7 amount due from banks 存放银行同业的款项
R*O<( amount due from banks abroad 存放海外银行同业的款项
~o27~R ] amount due from holding companies 控股公司欠款
z9
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7v
V~O@JP amount due to banks 银行同业的存款
wBz5_ OFVw amount due to banks abroad 海外银行同业的存款
| Zj=E$ amount due to holding companies 控股公司存款
dO!B=/ amount due to local banks 本港银行同业的存款
* ?~&O.R" amount due to outport banks 外埠银行同业的存款
!bBx' amount for note issue 发行纸币的款额
GhR% f xe amount of bond 担保契据的款额
%?PRBE'}' amount of consideration 代价款额
~j yl amount of contribution 供款数额
X\1. ,]O > amount of indebtedness 负债款额
E*s8 nQ" amount of principal of the loan 贷款本金额
YhO-ecN amount of rates chargeable 应征差饷数额
{ewo-dva amount of share capital 股本额
$bF3 v=u` amount of sums assured 承保款额
%I#[k4 ,N amount of variation 变动幅度
X< 4f7;]O amount of vote 拨款数额
qS[KB\RN1 amount payable 应付款额
r:5 u(2 amount receivable 应收款额
zt 2#6v Amsterdam Stock Exchange 阿姆斯特丹证券交易所
P ;K <P analysis 分析
*n_7~ZX ancillary risk 附属风险
n{=N f|= annual account 周年帐目；周年帐目报表；年度决算；年结
Cznp(z annual accounting date 年结日期
8F/JOtkGMt annual allowance 每年免税额；年积金；年度津贴；年津
#\&64 annual balance 年度余额
I` q " annual disposable income 每年可动用收入
o{OY1 ;=6 annual estimates 周年预算
; mwU>l,4 annual fee 年费
"]hQ\b\O annual general meeting 周年大会
/{!?e<N>
annual growth rate 年增率；每年增长率
z K6'wL!!I annual long-term supplement 长期个案每年补助金
QygbfW 6u annual pensionable emolument 可供计算退休金的年薪
Jj7he(!_1 annual report 年报
] ] 50c Annual Report on the Consumer Price Index 《消费物价指数年报》
+&.wc;mi annual return 周年报表；周年申报表；每年报税表格
:y^%I xs{1 Annual Return Rules 《周年报表规则》
dCO)"] annual review of consumer prices 每年消费物价回顾
a[7 Lqu annual roll-forward basis 逐年延展方式
`:kI@TPI_C annual salary 年薪
wqA7_
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V?N8 ,)j Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
DwI X\9 annuitant 年金受益人
b|nh4g annuity 年金
MXrh[QCU) annuity contract 年金合约
,_I#+XiXY annuity on human life 人寿年金
R_B`dP<"~Y antecedent debt 先前的债项
UJk/Lxv ante-dated cheque 倒填日期支票
6Jd.Eg ~A7 anticipated expenditure 预期开支
{qb2!}FQ anticipated net profit 预期纯利
h.)o4( bO anticipated revenue 预期收入
CQ:38l\`gd anti-inflation measure 反通货膨胀措施
rf YFS96 anti-inflationary stance 反通货膨胀立场
2)(ynrCe apparent deficit 表面赤字
r;8X6C apparent financial solvency 表面偿债能力
v_I)eac z apparent partner 表面合伙人
%OAvhutS application for personal assessment 个人入息课税申请书
`l +
pk% application of fund 资金应用
?VR:e7|tU application to release as liquidator and to destruct the books of accounts and documents
X%
X
&< 申请免除清盘人职务及毁灭帐簿与文件
i]}`e>fF appointed actuary 委任精算师
lFbf9s:$B appointed auditor 委任核数师；委任审计师
`R,g_{M j appointed trustee 委任的受托人
;lc/FV[/ appointer 委任人
mcq.*at apportioned pro rata 按比例分摊
v 6KRE3:V apportionment 分配；分摊
LW*v/` @ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
W \XLf,_+ apportionment formula 分摊方程式
maVfLVx- apportionment of estate duty 遗产税的分摊
Zx 5Ue#I appraisal 估价；评估
=> X" appreciable growth 可观增长
\&b1%Asyz appreciable impact 显着影响
`} S; _g! appreciable increase 可观增长
V~fPp"F appreciation 增值；升值
@k3xk1* appreciation against other currencies 相对其他货币升值
uO5y{O2W appreciation of the exchange value of Hong Kong dollar 港元汇值上升
`]j:''K appreciation tax 增值税
`XrF , appropriation 拨款；拨用；拨付
-d_7 q appropriation account 拨款帐目
'|@? R |i0 Appropriation Bill 拨款法案
6D/K=- appropriation-in-aid system 补助拨款办法
xL$7bw5fY approved assets 核准资产
"g:1br?X,9 approved basket stock 认可一篮子证券
rObg:(z&\ approved budget 核准预算
AI#.G7'O approved charitable donation 认可慈善捐款
]i
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~ TYpq;rq approved currency 核准货币；认可货币
AY Ge`{ approved estimates 核准预算
pYz\GSd approved estimates of expenditure 核准开支预算
D|D) 782 approved overseas insurer 核准海外保险人
RiiwsnjC approved overseas trust company 核准海外信托公司
ZK 5
wZU approved pooled investment fund 核准汇集投资基金
>,a$) z approved provident fund scheme 认可公积金计划
v4vIcHDs approved provision 核准拨款
/&+*X )#v approved redeemable share 核准可赎回股份
:N64FR# approved regional stock 认可地区性证券
d[`vd^hI approved retirement scheme 认可退休金计划
GUC.t7! approved subordinated loan 核准附属贷款
OCE hwB0 arbitrage 套戥；套汇；套利
Dbw{E:pq arbitrageur 套戥者；套汇者
`rb}"V+ arbitrary amount 临时款项
HpIW H* arrangement 措施；安排；协定
5+[ 3@ arrears 欠款
7f>~P_ arrears of pay 欠付薪酬
X=jHH=</ arrears of revenue 逾期未收税款；逾期未收的帐项
7mA:~- .u articles of association 组织章程；组织细则；组织章程细则
Y|cj&<o Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
97vQM ascertainment of profit 确定利润
4(&sw<k "Asia Clear" “亚洲结算系统”
ffR<G&"n~b Asia Commercial Bank Ltd. 亚洲商业银行有限公司
e#!p6+#" Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Y3O/`-9i Asian Development Fund [ADF] 亚洲发展基金
_*+ +xF1 Asian dollar bond 亚洲美元债券
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Uh Asian dollar market 亚洲美元市场
ZoR6f\2M Asian dollar rate 亚洲美元利率
wL[{ 6wL Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
o^W.53yX Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
}#2I/dn asked price 沽盘；喊价；索价；卖方报价
S,f:nLT assessable income 应评税入息
Y 2$xlqQd" assessable loss 应评税亏损
"' ~&D/7 assessable profit 应评税利润
<=]:ED $V@ assessable value 应评税值
BHt9$$Z| assessed profit 估定利润
}aL&3[>> assessed value 经评估价值
) u1=, D assessment 评税；评定；估价；评税单
MH/bJtNq assessment number 评税编号；估价编号
_ ( $U\FW assessment of additional tax 补加税评税
mD7kOOMY
assessment of performance 业绩评估；实绩评价
,L\>mGw Assessor 评税主任
AP yH.] mQ asset price bubbles 资产价格泡沫
2 }rYH;Mx asset-backed securities 具资产保证的证券
5%"sv+iO assets accretion 资产增值
gP`CQ0t assets and liabilities 资产与负债
IHv>V9yiG assets betterment statement 资产递增表；资产改进表
Cy6%f? j assets lending 实物放款；有抵押贷款
> ,x``- assets of the company passing on the death 死者去世时转移的公司资产
?hKpJA'% assets pledged as security for liabilities 用作负债抵押的资产
Rbcu5.6 assets portfolio 资产投资组合
XA\wZV
|{ assets price 资产价格
[ JKLlR assets quality 资产质素
}(!3)k7* assets realization 资产变现
2E0oLl[ assets refinancing arrangement 资产再集资安排
Q+*@!s assets securitization 资产证券化
8;O /x assets situated outside Hong Kong 在香港以外地方的资产
I U\h,Ug assets stripping 削减资产；拆卖资产
0E#?H0<OeG assets value 资产值
,Bl_6ZaL assignee 承让人
JZ/T:Hsh4 assignment 转让；转让书；转让契
B1TWOl?d{ assignment of interest 权益转让
Z GrDa assignment of letters patent and trade mark 专利证书及商标转让
)) I[@D1b assignment of property 物业转让；物业转让书
Zou;o9Ww assignment right 转让权
f=- R<l assignor 转让人
;Qidf}: associate 有联系的人；有关连人士；相联者；合伙人；联系人
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Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
tNljv >vI associate member 附属会员
2:&L|; associated body corporate 相联法人团体
\pXo~;E\ associated company 相联公司；联属公司
c"P:p%\m&u associated corporation 相联法团
;<#=|eD2 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
)B"E+Q'h{7 公认会计师公会〔英国〕
Se > v|6 Association of Futures Exchange Brokers 香港期货经纪协会
Y^eF( Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
y< P Q$D) association of underwriters 承保人组织
[ = Xb*~ assumption of control 接管
f |NXibmP assurance 担保；保险；转易；转易书
B^C 5? assurance of interest 权益的转易
K+`deH_d at 19XX price 按一九ＸＸ年价格计算
Mg&<W#$K at a discount 按赔价计算；按贴水价格计算；打折扣
u56F;y at a premium 按溢价计算；按升水价格计算
@>`qf y? at call 通知付款；按通知
B^/(wHBp at constant market price 按固定市价计算
Wz;@Rl|F at constant price 按固定价格计算
0@RVM| at cost 按成本计算
.dj}y
jd]f at current market price 按当时市价计算；按现时市价计算
s` =&l at current price 按当时价格计算；按现时价格计算
Zi<(>@z2 at factor cost 按要素成本计算；按生产要素成本计算
M6y|;lh''c at money-of-the-day price 按付款当日价格计算
W
H af}.V at or better 按指定或较佳价位〔买卖指令〕
Qjmo{' d at par 按面值计算；平价
h HgH' at sight 见票即付
*!yA'z< at the close 按收市盘
j|@8VxZ at the opening 按开市盘
YwQxN" attestation 见证；见证条款
}RYr) at-the-money option 平价期权
z 3fS+x:E{ attorney 受权人；受托代表人
ZwB<
{? attornment 新拥有人承认书
UGj!I attributable profit 可归属利润
{'E%SIRZ) attributable share value 可归属股份价值
&Vg+n 0 Auckland Stock Exchange 奥克兰证券交易所
D' ZR>@w@ auction 拍卖
eZIq yw auctioneer 拍卖商
M9HM: audit 审计；核数
SGre[+m~m Audit Commission 审计署
3ox%1x NA Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
MzL^u 8 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
.C$S
DhJ~ audit review 帐目审查
A&jkc ' Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
7/a[;`i*! audited account 审计帐目；经审计的帐目
L/_h5 Q:'W audited annual account 经审计的周年帐目
IP7j)SM! audited balance sheet 经审计的资产负债表
)o;/*h%@ auditor 核数师；核数主任；审计师
jB!p,fqcb auditor's certificate 核数师证明书；审计师证明书
U BzX%:A auditor's report 核数师报告；审计师报告
-;20|US) u Aussie bond 澳元债券
G| Rsj{2' austerity budget 紧缩预算
i# I o; Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
}pdn-# Australia All Ordinaries Index 澳洲所有普通股票指数
, 7K P Australian Dollar [AUD] 澳元
Gole7I Australian Options Market 澳大利亚期权市场
dKTyh:_{ Australian Securities Commission 澳洲证券事务监察委员会
K' %2 'd Australian Society of Certified Practising Accountants 澳洲执业会计师公会
7DDd 1"jE Australian Stock Exchange 澳大利亚证券交易所
2 -72 8 Austrian Schilling [ATS] 奥地利先令
T$%r?p(s authentication 认证；鉴证
kd)Q$RA( authority to purchase 委托购买证；委购书
3)88B"E authorization 认可；核准；授权；授权书
%V71W3>6WS authorization by direction 指示授权
x? tC2L authorization by instruction 指令授权
3u#bx1 authorization by warrant 令状授权
y iO!ZT authorization of unit trust 单位信托的认可
7/+I"~ authorized agent 指定代理人
N;4 bEcWjp authorized capital 法定资本
0gO_dyB authorized clerk 出市员
iGB1f*K%x authorized dealer 认可交易商
w^z5O 6 authorized financial institution 认可财务机构
WJWi'|C4 authorized fund 认可基金
k#F | authorized fund house 获授权的基金公司；认可基金公司
N(uH y@ authorized institution 认可机构
M2H +1ic authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
?+av9;Kg authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
>RJjm&M authorized insurer 获授权保险人；获认可承保人
-!;2? 6R9{ authorized investment 特准投资项目
EP,j+^RVf authorized person 获授权人
]l4\Tdz authorized representative 获授权代表
~MWI-oK authorized share capital 法定股本
%O6r automated quotation system 自动报价系统
cq]JD6937 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
T5nBvSVv' 自动交易系统〔香港期货交易所有限公司〕
6_|iXs(& automatic adjustment mechanism 自动调整机制
QO2@K1 Y automatic adjustment system 自动调整系统
yq. <,b=87 Automatic Clearing House 自动票据交换所
fF6bEJl3 automatic exchange rates accumulation system 自动化汇率累集系统
/2^"c+/'p Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Jq>rA automatic teller machine [ATM] 自动柜员机
8tfM,.]_i autopay 自动转帐
fi%)5 20 available assets 可用资产
n(I,pF available fiscal reserve 现存财政储备
eH HY.^| available profit 可用利润
Q^\m@7O
: Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
"s-3226kj average 平均；平均数；海损
^h\(j*/#X average basic salary 平均基本薪金
i; Dj16h average consumer expenditure 平均消费开支；一般消费开支
Hlhd6be average cost 平均成本
tGE=!qk average cost of land production 增辟土地平均成本
c wNJ{S+ average daily turnover 平均每日成交额
:HW| mqKd average daily wage rate 平均每日工资率
[Ef6 @ average expenditure pattern 平均开支模式
Emy=q5ryl average growth rate 平均增长率
!3F3 E8% average net fixed assets 固定资产平均净值
yPrF2@#XZ/ average of relatives 相对价格平均数
BG |m 5f average price 平均价格
IG+g7kDCY average propensity to consume 平均消费倾向；一般消费倾向
z iDvDu= average propensity to save 平均储蓄倾向；一般储蓄倾向
dx@|M{jz' average rate 平均率
L4DT*(;!E average revenue 平均收入；平均收益
?(Se$iTZ average stock 平均库存；平均存货
g.Tc>?~ average yearly rent 平均年租
CvHE7H|-{ avoidance of double taxation 避免双重课税
rJZR8bo avoidance of tax 避税
