A:
F6q= W#~ A share Ａ股；甲类股份
JU>~[ yAP abatement of tax 减税；减扣免税额
b\(f>g[ ABN AMRO Bank N.V. 荷兰银行
PuP"(
M above-the-line expenditure 线上项目支出；经常预算支出
`nyz, above-the-line receipt 线上项目收入；经常预算收入
.4CDQ&B0K ABSA Asia Limited 南非联合亚洲有限公司
F+H]{ss> absolute change 绝对数值变更
r*`e%`HU absolute expenditure 实际开支
@GKDSS4jv absolute guideline figure 绝对准则数字
SiaNL: absolute interest 绝对权益
Z?o0Q\ }1 absolute order of discharge 绝对破产解除令
aze#Cn,P} absolute profit margin 绝对利润幅度
4@0 aN6Os absolute value 实值；绝对值
MeBTc&S< absolutely vested interest 绝对既得权益
DS(>R!bb absorbed cost 已吸收成本；已分摊成本
Imhk U% absorption 吸收；分摊；合并
=T [ P absorption rate 吸收率；摊配率；分摊率
daKZ *B| ACB Finance Limited 亚洲商业财务有限公司
gtuSJ+up acceptable form of reciprocity 合理的互惠条件
s=jmvvs_V} acceptable rate 适当利率；适当汇率
[}4z qY{ acceptance agreement 承兑协议
LLTr+@lj acceptance for honour 参加承兑
QPf\lN/$4d acceptor 承兑人；接受人；受票人
_;PQt" ] acceptor for honour 参加承兑人
!}*vM@)1 accident insurance 意外保险
;I*t5{ Accident Insurance Association of Hong Kong 香港意外保险公会
kc2B_+Y1 accident insurance scheme 意外保险计划
t08U9`w accident year basis 意外年度基准
Eg`~mE+a accommodation 通融；贷款
M$EF 8 accommodation bill 通融票据；空头票据
UmVn: a accommodation party 汇票代发人
,9ueHE account balance 帐户余额；帐户结余
"QOQ account book 帐簿
PL = v,NB account collected in advance 预收款项
vb~%u;zrC@ account current book 往来帐簿
\ZcI{t'a account of after-acquired property 事后取得的财产报告
>k"O3Pc@ account of defaulter 拖欠帐目
U^7h w(}me account payable 应付帐款
B1}i0pV,, account payee only [A/C payee only] 只可转帐；存入收款人帐户
_E?tVx.6 account receivable 应收帐款
*/K[ B(G account receivable report 应收帐款报表
%_E5B6xi{ account statement 结单；帐单；会计财务报表
66?`7j X account title 帐户名称；会计科目
ELwXp|L accountant's report 会计师报告
HA O-|=c4 Accountant's Report Rules 会计师报告规则
GhfhR^P accounting and auditing procedure 会计与审计程序；会计与核数程序
wetu. aMp Accounting Arrangements 《会计安排》
gaXo)o S accounting basis 会计基础
i`@cVYsL accounting by Official Receiver 破产管理署署长呈交的帐目
Lmjd,t Accounting Circular 《会计通告》
= cxO @Fu accounting class 会计类别
U[pHT _U accounting date 记帐日期；会计结算日期
J0IKI,X. accounting for money 款项核算
_W(xO
|,M Accounting Officer 会计主任
Nt8"6k_ accounting period 会计报告期；会计期
\ *CXXp` accounting policy 会计政策；会计方针
c_qox accounting practice 会计惯例
wBpt
W2jA accounting principle 会计准则
ia\ Gmh accounting record 会计记录
\xS X '/G accounting report 会计报告
h:pgN,W} Accounting Services Branch [Treasury] 会计事务部〔库务署〕
c(hC'Cp Accounting Society of China 中国会计学会
"T5jz#H#/ accounting statement 会计报表
7 {U[cG+a# accounting system 会计制度；会计系统
4}N+o+ accounting transaction 会计事项；帐务交易
15 {^waR6 accounting treatment 会计处理
9mvy+XD accounting year 会计年度
jW#dUKS( accretion 增值；添加
uO1^Q;F accrual 应计项目；应累算数目
Tr;.%/4Q accrual basis 应计制；权责发生制
,$Fh^KN o] accrual basis accounting 应计制会计；权责发生制会计
M
%zf?>]) accrue 应累算；应计
c= 2E/x? accrued benefit 应累算利益
C3 "EZe[R accrued charges 应计费用
<IR@/b!, accrued cumulative preference share dividend 应累算的累积优先股股息
qsp3G7\'= accrued expenses 应累算费用
vh O h3 accrued interest payable 应付利息；应计未付利息
E~q3 o* accrued interest receivable 应收利息；应计未收利息
Ds]
. Ae accrued right 累算权益
Eo$ l-Hl5= accruing profit 应累算的利润
T+XcEI6w accumulated fiscal reserve 累积财政储备
7x`$ A accumulated profit 累积利润；滚存溢利
eW.qMx#:od accumulated reserve 累积储备
z&!o1uq accumulation of surplus income 累积收益盈余
J L_(%._J acquired assets 既得资产
_~Od G acquisition 收购；购置；取得
aEdMZ+P. acquisition cost 购置成本
MkVv5C acquisition expenses 购置费用
^'Lp<YJs6 acquisition of 100% interest 收购全部股权
6 p;Pf9
f acquisition of control 取得控制权
;0_T\{H"nR acquisition of fixed assets 购置固定资产
%pg)*>P h acquisition of shell “买壳”
Nkb%4ofKqu acquisition price 收购价
AIl`>ac act of God 天灾
TCzz]?G]la acting partner 执事合伙人
IJ.H/l}h active market 买卖活跃的市场；交投畅旺的市场；旺市
` ci
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< *iFVjSI( active trading 交投活跃
hlyh8=Z6o actual circulation 实际流通
LGy6 2 y$ actual cost 实际成本
0e>?!Z
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L~+aD2 E { actual income 实际入息；实际收入；实际收益
> }.~Y#Ge actual market 现货市场
ShRMzU actual price 现货价；实际价格
OtL~NTY actual profit 实际利润
7y& =YCkc7 actual quotation 实盘；实际价位；实际报价
O^c?w8 actual year basis 按实际年度计算
;xTMOuI* actuals 实货
J8FzQ2 actuarial investigation 精算调查
,%m~OB # actuarial principle 精算原则
dT1UYG}>j actuarial report 精算师报告
\l( }8;5} Actuarial Society of Hong Kong 香港精算学会
miBCq l@x actuarial valuation 精算师估值
~+ae68{p actuary 精算师
U'b}%[ ad referendum agreement 暂定协议；有待覆核的协定
=WCE "X ad valorem duty 从价税；按值征税
z1RHdu0;z ad valorem duty system 从价税制
)e[q% %ks ad valorem fee 从价费
Wsd_RT }ww ad valorem tariff 从价关税
X%!?\3S additional allowance 额外免税额
?>=vKU5 additional amount for unexpired risk 未过期风险的额外款额
lKQ jG+YF additional assessable profit 补加应评税利润
+:#g6(P] additional assessment 补加评税
tvJl-&'N additional commitment 额外承担
G|?V}pZ additional commitment vote 额外承担拨款
9[{q 5 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
F9 w2+z. additional dependent parent allowance 供养父母额外免税额
o}36bi{ additional provision 额外拨款
Z^F>sUMR additional stamp duty 附加印花税
tm34Z''.> additional tax 补加税罚款；补加税款
mFpj@=^_G Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
[PrJf"Z " adjudged bankrupt 被裁定破产
-[=@' N P adjudicated bankrupt 裁定破产人
/;TD n>lq adjudication fee 裁定费；评定印花税额手续费；评估契据费
%LdBO1D0 adjudication of bankruptcy 裁定破产；宣告破产
?~^p:T adjudication of insolvency 裁定无力偿还债务
"
d~M \Az adjusted actual 经调整的实数；调整后的实数
r +]a adjusted current assets 经调整的流动资产；调整后的流动资产
BR6HD 7G adjusted figure 经调整的数字；调整后的数额
z,qNuv "W adjusted liabilities 经调整的负债；调整后的负债
?fU{?nI}>p adjusted loss 经调整的亏损；调整后的亏损
bMqS:+ 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
|Qpo[E }a adjusted profit 经调整的利润；调整后的利润
2Sy:wt adjusted surplus 经调整的盈余额；调整后的盈余额
D_f :D^ adjusted value 经调整的价值；调整后的价值
K=s k1<>)m adjustment 调整；修订；理算〔保险〕
@ux g;dyI~ adjustment centre 调剂中心
Exi#@- adjustment lag 调整过程的时间差距；调整时差
>hnhV6s s adjustment mechanism 调整机制
O> wGJ. adjustment of loss 亏损调整
5*"WS $ adjustment process 调整过程；调整程序
Q Na*Y@i adjustment range 调整幅度
R8% u9 o administered exchange rate 受管制汇率
}/ xdHt Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
k3
' 5Ei administration expenses 行政费用
\>/AF<2" administration fee 手续费；行政费
odeO(zuU administration in bankruptcy 破产管理
~8E f`zL administration order 遗产管理令
,E(M<n|. administrator 管理人；遗产管理人
wGz_ IL.D administrator of the estate 遗产管理人
w@N)Pu admission of debt 债项承认书
$iy( + } admission of proof 接纳债权证明
6>d 3 * advance 放贷款项；垫付款项；预支款项；预付款项
'~6l
6wi advance account 暂支帐目；预付款帐户
SZgan advance compensation 预付补偿金
+I~U8v - advance from shareholder 股东垫款
tN)Vpb\J advance pending reimbursement 预支以待日后付还
Q!fk|D+j advanced economy 先进经济体系
HBa6Y&)< advancement 预付；预付财产
^^Q> AfTR. advances warrant 垫款令
||Wg'$3 advancing 贷出
,(yaW d6 adverse balance 逆差
]G~u8HPH!m adverse exchange 逆汇
-fz( ]d advertisement addressed to shareholders 在报章刊登的致股东通告
{>&M:_`k advice for collection 托收通知书
KC\W6|NtGj advice of drawing 提款通知书；汇票通知书
T6,6lll advice of payment 付款通知
2IDn4<` Advisory Committee [Securities and Futures Commission]
6`'K M/ 谘询委员会〔证券及期货事务监察委员会〕
kdm@1x Advisory Committee on Diversification 经济多元化谘询委员会
,+g0#8?p^x affidavit 誓章；遗产申报誓章
# 4sSt-s& affidavit of no receipt 述明无收款的誓章
}Oy/F affiliate 联号；联营公司；附属公司
>F!X'#Iv affiliated company 附属公司；联号；联营公司
`O,"mm^@U affirmation [estate duty] 非宗教式宣誓〔遗产税〕
0c#|LF_ affordability 负担能力
X`} 4=> African Development Bank [AfDB] 非洲开发银行
,S3uY6, after-acquired property 事后取得的财产
f2$<4H hmm after-hours dealing 市后交易
` \- m qe after-tax profit 税后盈利；税后利润；税后溢利
28,HZaXhc agency agreement 代理协议
6;\Tps;A agency expenses 代理机构的开支
hcD.-(-;) agency fee 代理费
}Tk*?tYt Agency Law 《代理法》
+Kg3qS" agent 代理人；承销人
"8yD qm agent of company 公司代理人
k*T&>$k}^ agent's fee 代理人费；经纪费
hniTMO aggregate 总计；总数；总体数字
qQ<7+z<4KP aggregate amount 总款额；总额
]n|lHZR aggregate assets and liabilities 总体资产与负债
LTio^uH aggregate at constant price 按固定价格计算的总体数字
y{qKb:~wv aggregate demand 总需求
qB=%8$J aggregate gross position 总持仓量
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p,|K aggregate limit 总限额
$5yH8JU aggregate of salaries tax 合计薪俸税
FE?^}VH aggregate performance 总体表现；总体业绩
g>Kh? ( aggregate supply 总体供应
cNuBWLG aggregate surplus 总盈余
'~Gk{'Nx" aggregate total 整体总额
ZP7wS aggregate value 总值；合计价值
`l}r&z(8 aggregated basis 合计基准
(<5&<JC{ aggregated net chargeable income 合计应课税入息实额
0bMbM^xV6 aggregation 合并计算；合计；总和
T+<OlXp L aggregation of incomes of husband and wife 夫妇入息合并计算
{cYbM[}U" aggregation of property 财产的总和
BO=j*.YKy agio 差价；贴水
:s b+jk 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》
"C%* 'k Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
^cYt4NHXn 《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》
kv/m qKVr Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
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v%'#1w<" 《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》
h|&qWv Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
u*H
V 《香港政府和大韩民国政府关于相互促进和保护投资协定》
c"@,|wCUi agreement for a settlement 授产协议
N%+ C5e< agreement for assignment 转让协议
'ZQR@~G agreement for sale 售卖协议；买卖协议
QW"BGg~6c agreement for sale and purchase 买卖协议
0\^K\J ,. agreement for the payment of interest 支付利息协议
Uv /?/;si agreement for the repayment of money 还款协议
9ioV R agreement of reinsurance 再保险协议
umj5M 5oe3 Agricultural Bank of China 中国农业银行
+QVe - air passenger departure tax 飞机乘客离境税
!F*CE cB Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
D C%H(2 airport tax 机场税
0- -0+? alcohol duty 酒精税
>5=uq
_QY alienation 让与；让渡；转让
wrt^0n'r)c alimony 生活费；赡养费
P&]PJt5 All Ordinaries Index [AOI] 所有普通股指数
I!-5
#bxD all risks 全险；综合险
h/F,D_O>ZO All Sales Record for Stock Market 《股票市场成交报告》
;F'/[l{+ Allied Capital Resources Limited 新联财务有限公司
;*EPAC+ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
e$@a zi1 allocation letter 拨款信件
t12 xPtN1 allocation of fund 分配款项；预留款项
4wQ>HrS)( allocation of profit 利润分配；溢利分配
Gj([S17\0: allocation warrant 拨款令
~w9ZSSb4 allotment 分配；配股
'gwh:8Xc allotment notice 股份配售通知；配股通知
0E#3XhU allotment of shares 股份分配
dy*CDRU4 allowable 可获宽免；免税的
at `\7YfQp allowable business loss 可扣除的营业亏损
-J =N allowable expenses 可扣税的支出
rn8t<=ptH3 allowance 免税额；津贴；备抵；准备金
QZ51}i allowance for debts 债项的免税额
qy|si4IU8, allowance for depreciation by wear and tear 耗损折旧免税额
J d eGQ allowance for funeral expenses 殡殓费的免税额
O:,Fif?; allowance for inflation 为通货膨胀而预留的款项；通胀准备金
]):kMRv allowance for repairs and outgoings 修葺及支出方面的免税额
.FXn=4l'vV allowance to debtor 给债务人的津贴
DN;An0
{MK alteration of capital 资本更改
zmMz6 \ $ alternate trustee 候补受托人
C %o^AR amalgamation 合并
+'!vm6 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
V|8`]QW@ ambit of charges 征税范围；收费范围
GiN \ @F! amended valuation 经修订的估值
j8ebVq American Commodities Exchange 美国商品交易所
,d34v*U American Express Bank Limited 美国运通银行
}PDNW American Stock Exchange 美国证券交易所
0if~qGm=! amortization 摊销
PXYo@^ 3 amount due from banks 存放银行同业的款项
_~E&?zR2>" amount due from banks abroad 存放海外银行同业的款项
w oS I
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RI% ZT amount due from local banks 存放本港银行同业的款项
hd}"%9p amount due to banks 银行同业的存款
OjiQBsgnj amount due to banks abroad 海外银行同业的存款
\!4sd2Yi amount due to holding companies 控股公司存款
%v(\;&@ amount due to local banks 本港银行同业的存款
(7g1eEK % amount due to outport banks 外埠银行同业的存款
"~lGSWcU amount for note issue 发行纸币的款额
#E(
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\WeGO.i- amount of consideration 代价款额
?0VLx,kp amount of contribution 供款数额
yXx}'=&!0 amount of indebtedness 负债款额
Qm\VZ<6/5 amount of principal of the loan 贷款本金额
i`1QR@11 amount of rates chargeable 应征差饷数额
sy|{}NkA! amount of share capital 股本额
<v)Ai;l, amount of sums assured 承保款额
!mX 2 amount of variation 变动幅度
L>mv\D;o. amount of vote 拨款数额
pPdOw K# amount payable 应付款额
9H<6k* amount receivable 应收款额
LAwl9YnG: Amsterdam Stock Exchange 阿姆斯特丹证券交易所
W|FP j^*t analysis 分析
L@{5:#- ancillary risk 附属风险
g2<xr;<t^ annual account 周年帐目；周年帐目报表；年度决算；年结
zF[>K4 annual accounting date 年结日期
0#mu[O annual allowance 每年免税额；年积金；年度津贴；年津
v5 yOh5 annual balance 年度余额
R3$K[Lv, annual disposable income 每年可动用收入
huau(s0um annual estimates 周年预算
^r<bi%@C$ annual fee 年费
rtz%(4aS annual general meeting 周年大会
`" E | annual growth rate 年增率；每年增长率
F_$ K+6 annual long-term supplement 长期个案每年补助金
Iz# h:O annual pensionable emolument 可供计算退休金的年薪
(Js'(tBhiU annual report 年报
>_y>["u6J# Annual Report on the Consumer Price Index 《消费物价指数年报》
%HJ_0qg annual return 周年报表；周年申报表；每年报税表格
N*Owfr1 N Annual Return Rules 《周年报表规则》
WJ+<&6W 8 annual review of consumer prices 每年消费物价回顾
EK^ld!g( annual roll-forward basis 逐年延展方式
N(]>( S
o annual salary 年薪
m*BtD-{ annual statement 年度报表；年度决算表
B%L0g.D " 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
*}\!&Zk" annuitant 年金受益人
dfo{ B/+ annuity 年金
;q&>cnLDR annuity contract 年金合约
b7/1 ] annuity on human life 人寿年金
Y24: D7Q antecedent debt 先前的债项
>4.{|0%ut ante-dated cheque 倒填日期支票
j! ;?=s anticipated expenditure 预期开支
yS#LT3>l anticipated net profit 预期纯利
)h ~MIpWR anticipated revenue 预期收入
a"{tq Nc anti-inflation measure 反通货膨胀措施
?hS n) anti-inflationary stance 反通货膨胀立场
m#'2
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o(.
PxcD apparent financial solvency 表面偿债能力
Je Jc(e apparent partner 表面合伙人
?.:C+*+ application for personal assessment 个人入息课税申请书
bQ=R, application of fund 资金应用
1_7} B4 application to release as liquidator and to destruct the books of accounts and documents
]OoqU-q 申请免除清盘人职务及毁灭帐簿与文件
Aov=qLWJ appointed actuary 委任精算师
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appointed auditor 委任核数师；委任审计师
t`DoTb4 appointed trustee 委任的受托人
j"E_nV:Qc appointer 委任人
)ll`F7B- apportioned pro rata 按比例分摊
1x]U&{do apportionment 分配；分摊
ti'a ^( Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
"YGs<)S apportionment formula 分摊方程式
/0 ,#c2aq apportionment of estate duty 遗产税的分摊
bf
`4GD( appraisal 估价；评估
_?3bBBy appreciable growth 可观增长
+>oVc\$ appreciable impact 显着影响
aT#R#7<Eg appreciable increase 可观增长
5w`v
3o appreciation 增值；升值
Y XH9Q@Gn appreciation against other currencies 相对其他货币升值
<BQ4x .[ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
P'Jw: )k ( appreciation tax 增值税
.3,s4\.kT appropriation 拨款；拨用；拨付
JQ%`]=n(/ appropriation account 拨款帐目
J%3%l5 / Appropriation Bill 拨款法案
Z^AAC KME appropriation-in-aid system 补助拨款办法
i` Es7 } approved assets 核准资产
X; T(?, , approved basket stock 认可一篮子证券
:JqH.Sq k approved budget 核准预算
,|b <as@X approved charitable donation 认可慈善捐款
~?dPF;. 6_ approved charitable institution 认可慈善机构
aU2O5 z& approved currency 核准货币；认可货币
S >uzW # approved estimates 核准预算
EpeTfD approved estimates of expenditure 核准开支预算
@7%nMTZ@&v approved overseas insurer 核准海外保险人
QhK ]>d. approved overseas trust company 核准海外信托公司
" 7RQrz approved pooled investment fund 核准汇集投资基金
'?_; s9) approved provident fund scheme 认可公积金计划
gQ *0 Mk approved provision 核准拨款
r9G<HKl approved redeemable share 核准可赎回股份
TE0hV w0c approved regional stock 认可地区性证券
a[)i n ,3 approved retirement scheme 认可退休金计划
'u$$scG t approved subordinated loan 核准附属贷款
;t@zH+*} arbitrage 套戥；套汇；套利
. #;Z M[v arbitrageur 套戥者；套汇者
`jJ5us arbitrary amount 临时款项
g^1M]1.f arrangement 措施；安排；协定
j ij:}.d6 arrears 欠款
= _ 8 arrears of pay 欠付薪酬
KLs%{'[7: arrears of revenue 逾期未收税款；逾期未收的帐项
"-vm=d~\ articles of association 组织章程；组织细则；组织章程细则
} }Eko7'^ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
J( S.iT D ascertainment of profit 确定利润
O GrVy=rd "Asia Clear" “亚洲结算系统”
[,-MC7>] Asia Commercial Bank Ltd. 亚洲商业银行有限公司
gmWRw{nS+ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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(l-$ . Asian Development Fund [ADF] 亚洲发展基金
vI#\ Qe Asian dollar bond 亚洲美元债券
?DkMzR)u Asian dollar market 亚洲美元市场
i U{F\> Asian dollar rate 亚洲美元利率
c0u!V+V% Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
f> 5{SoM Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
$ r9Sn asked price 沽盘；喊价；索价；卖方报价
H(!)]dO assessable income 应评税入息
,~gY'Ql assessable loss 应评税亏损
o8 RagSIo8 assessable profit 应评税利润
'> Y"s| assessable value 应评税值
vj^vzFb K assessed profit 估定利润
;&P%A<[` assessed value 经评估价值
JM w1qPJQ assessment 评税；评定；估价；评税单
r<Ll>R assessment number 评税编号；估价编号
)`^t,x<S assessment of additional tax 补加税评税
d$kGYMT" assessment of performance 业绩评估；实绩评价
s*:J=+D]G Assessor 评税主任
x9~d_>'A asset price bubbles 资产价格泡沫
s6 w</ asset-backed securities 具资产保证的证券
Z6X?M&- Lz assets accretion 资产增值
veAGUE
%3 assets and liabilities 资产与负债
5Y"lr Y38 assets betterment statement 资产递增表；资产改进表
*\I?gDON assets lending 实物放款；有抵押贷款
myFj w@ assets of the company passing on the death 死者去世时转移的公司资产
Z=
dEk` assets pledged as security for liabilities 用作负债抵押的资产
F>)u<f,C assets portfolio 资产投资组合
93[c^sc9*a assets price 资产价格
v$w!hYsQ assets quality 资产质素
h2!We # assets realization 资产变现
\Zqgr/.w/ assets refinancing arrangement 资产再集资安排
;4Y@xS2M assets securitization 资产证券化
}f<.07 assets situated outside Hong Kong 在香港以外地方的资产
ykx jT@[ assets stripping 削减资产；拆卖资产
S-npJh
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sE-E\+ assignee 承让人
[(5;jUmF@ assignment 转让；转让书；转让契
!t{3IE assignment of interest 权益转让
]k_@F6 A assignment of letters patent and trade mark 专利证书及商标转让
//\ORJd assignment of property 物业转让；物业转让书
(+38z)f assignment right 转让权
{$ H W_\w assignor 转让人
&|IY =$- associate 有联系的人；有关连人士；相联者；合伙人；联系人
^{_`j E Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
<jQ?l% \ associate member 附属会员
9@ #Z6[=R, associated body corporate 相联法人团体
u} JL*}Q associated company 相联公司；联属公司
^LE`Y>&m associated corporation 相联法团
j\("d4n%C Association of Chartered Certified Accountants [ACCA] [United Kingdom]
$O HY^IE( 公认会计师公会〔英国〕
#]oVVf_ Association of Futures Exchange Brokers 香港期货经纪协会
I`}-*% ki( Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
$xyG0Q. association of underwriters 承保人组织
lKrD.iYt8 assumption of control 接管
OOGqt A ; assurance 担保；保险；转易；转易书
s 9PD[u/y assurance of interest 权益的转易
amK?LDf] at 19XX price 按一九ＸＸ年价格计算
A jr]&H4 at a discount 按赔价计算；按贴水价格计算；打折扣
ce/ Rzid at a premium 按溢价计算；按升水价格计算
bPAp0}{Fu at call 通知付款；按通知
:O{`!&[>L at constant market price 按固定市价计算
cn XIE{9M at constant price 按固定价格计算
Fa ,a)JY> at cost 按成本计算
9Y- Sqk+ at current market price 按当时市价计算；按现时市价计算
4WG~7eIgy at current price 按当时价格计算；按现时价格计算
!ui i|" at factor cost 按要素成本计算；按生产要素成本计算
@3K)VjY7 at money-of-the-day price 按付款当日价格计算
5u
MP 31 at or better 按指定或较佳价位〔买卖指令〕
4$+1jjC]>~ at par 按面值计算；平价
8 =FP92X at sight 见票即付
KTD# a1W at the close 按收市盘
- ]~&Pi | at the opening 按开市盘
#{1w#Iz; attestation 见证；见证条款
"@RLS~E j at-the-money option 平价期权
r+217f S> attorney 受权人；受托代表人
D:e9609 attornment 新拥有人承认书
t; T MD\BU attributable profit 可归属利润
zy~vw6vu attributable share value 可归属股份价值
^1BQejD Auckland Stock Exchange 奥克兰证券交易所
u{,e8. Z auction 拍卖
A j#CB.y auctioneer 拍卖商
d,Ct lWp audit 审计；核数
N Q_H-D\, Audit Commission 审计署
DKAqQ?fS Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
"D'A7DA 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〕
K3$83%E audit review 帐目审查
z*. 4Y Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
P}KN*Hn. audited account 审计帐目；经审计的帐目
5vj;lJKcd` audited annual account 经审计的周年帐目
57Q^ "sl audited balance sheet 经审计的资产负债表
x'{L %c>L auditor 核数师；核数主任；审计师
) C5<puh auditor's certificate 核数师证明书；审计师证明书
$*V:; -H auditor's report 核数师报告；审计师报告
<->Nex Aussie bond 澳元债券
~&4Hc%*IB austerity budget 紧缩预算
qYBoo]}a Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
X #j-Ld{j Australia All Ordinaries Index 澳洲所有普通股票指数
Wjn1W;m&g Australian Dollar [AUD] 澳元
o"- >RC Australian Options Market 澳大利亚期权市场
!s0 6uh Australian Securities Commission 澳洲证券事务监察委员会
B?'`\q) UL Australian Society of Certified Practising Accountants 澳洲执业会计师公会
nPj%EKdY4 Australian Stock Exchange 澳大利亚证券交易所
dq28Y$9~ Austrian Schilling [ATS] 奥地利先令
INOw0E[ authentication 认证；鉴证
a ?/GEfd authority to purchase 委托购买证；委购书
dk t'~ authorization 认可；核准；授权；授权书
Mf
Dna>,Y authorization by direction 指示授权
w,cfSF;=tC authorization by instruction 指令授权
.8S6;xnkC authorization by warrant 令状授权
NOLw119K authorization of unit trust 单位信托的认可
im_WTZz2P authorized agent 指定代理人
Jiyt,D*wX authorized capital 法定资本
m{
.'55 authorized clerk 出市员
X}Bo[YoY$ authorized dealer 认可交易商
&u( eu'Q3 authorized financial institution 认可财务机构
jhjb)r. authorized fund 认可基金
;|6kFBGC"+ authorized fund house 获授权的基金公司；认可基金公司
x+x 6F authorized institution 认可机构
+!6aB |- authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
"rOe J~4 X authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
$@"o BCc authorized insurer 获授权保险人；获认可承保人
yT%"<m6Y*\ authorized investment 特准投资项目
>!MOgLO3 authorized person 获授权人
?F1NZA[%t authorized representative 获授权代表
oMawIND a authorized share capital 法定股本
%Sr/'7 K automated quotation system 自动报价系统
f^z~{|%l! Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
wWv")dk3i 自动交易系统〔香港期货交易所有限公司〕
I&?(=i)N automatic adjustment mechanism 自动调整机制
q{5wx8_U automatic adjustment system 自动调整系统
U~n>k<`sr Automatic Clearing House 自动票据交换所
Veo:G{ automatic exchange rates accumulation system 自动化汇率累集系统
(xf_ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
5@ecZ2`)+h automatic teller machine [ATM] 自动柜员机
mD{<Lp= autopay 自动转帐
Dv Cs 5 available assets 可用资产
#5-5N5-1 available fiscal reserve 现存财政储备
-B-?z?+(O available profit 可用利润
YjN2 ,Xi Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
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/;@kXN average 平均；平均数；海损
Fk@A;22N average basic salary 平均基本薪金
i_Dv+^&zV average consumer expenditure 平均消费开支；一般消费开支
/. GHR average cost 平均成本
FtXd6)_S average cost of land production 增辟土地平均成本
}CnqJ@>C5 average daily turnover 平均每日成交额
23 j{bK average daily wage rate 平均每日工资率
SQhk)S average expenditure pattern 平均开支模式
w DswK "T average growth rate 平均增长率
T+ey>[ average net fixed assets 固定资产平均净值
,ef"S
r average of relatives 相对价格平均数
WPi^;c8 average price 平均价格
YUU |!A8x average propensity to consume 平均消费倾向；一般消费倾向
mX3~rK>@~ average propensity to save 平均储蓄倾向；一般储蓄倾向
vp@ %wxl!: average rate 平均率
@RGVcfCG) average revenue 平均收入；平均收益
V9[-# Ti average stock 平均库存；平均存货
k>y68_ average yearly rent 平均年租
=r=[e}&9 avoidance of double taxation 避免双重课税
Pz#D9.D0 avoidance of tax 避税
