A:
1/w['d4l! A share Ａ股；甲类股份
F K={ % abatement of tax 减税；减扣免税额
\& AmX8" [ ABN AMRO Bank N.V. 荷兰银行
6z=:x+m above-the-line expenditure 线上项目支出；经常预算支出
=UNzjmP503 above-the-line receipt 线上项目收入；经常预算收入
Gz~P
0Z^w} ABSA Asia Limited 南非联合亚洲有限公司
+\ .gd L) absolute change 绝对数值变更
rMf& H X absolute expenditure 实际开支
4U> absolute guideline figure 绝对准则数字
jPA?0h absolute interest 绝对权益
NY1olnI absolute order of discharge 绝对破产解除令
bUz7 !M$ absolute profit margin 绝对利润幅度
|n~,$ absolute value 实值；绝对值
<r 3F*S= absolutely vested interest 绝对既得权益
S <|e/![@ absorbed cost 已吸收成本；已分摊成本
0 -4WLMx absorption 吸收；分摊；合并
t91v%L absorption rate 吸收率；摊配率；分摊率
Z1 0#6v ACB Finance Limited 亚洲商业财务有限公司
pU`Q[HOs acceptable form of reciprocity 合理的互惠条件
v D}y %} acceptable rate 适当利率；适当汇率
WRFzb0;01 acceptance agreement 承兑协议
W/{HZ< :. acceptance for honour 参加承兑
+l&ZN\@0X acceptor 承兑人；接受人；受票人
WZ"x\K-; acceptor for honour 参加承兑人
r #3_F=xL5 accident insurance 意外保险
m]Z&
.,bA Accident Insurance Association of Hong Kong 香港意外保险公会
,n ~H]66 n accident insurance scheme 意外保险计划
A*~zdZ p accident year basis 意外年度基准
&gcKv1a\ accommodation 通融；贷款
i6(y Bn accommodation bill 通融票据；空头票据
+<AX
0( accommodation party 汇票代发人
`;4zIBJ account balance 帐户余额；帐户结余
jcOxtDTSW account book 帐簿
.#J'+LxFr account collected in advance 预收款项
, T jd account current book 往来帐簿
!>;p^^e account of after-acquired property 事后取得的财产报告
w]F (o account of defaulter 拖欠帐目
=Q Otag1; account payable 应付帐款
`2d ,=.X account payee only [A/C payee only] 只可转帐；存入收款人帐户
1|n,s- account receivable 应收帐款
SukRJvi account receivable report 应收帐款报表
RNp3lXf O account statement 结单；帐单；会计财务报表
#th^\pV account title 帐户名称；会计科目
$0sU h]7y accountant's report 会计师报告
8TC%]SvYim Accountant's Report Rules 会计师报告规则
FrB}2 accounting and auditing procedure 会计与审计程序；会计与核数程序
nP4jOq*H Accounting Arrangements 《会计安排》
pz@_%IUS accounting basis 会计基础
g5X+iV accounting by Official Receiver 破产管理署署长呈交的帐目
O\B_=KWDO Accounting Circular 《会计通告》
;wgm
' jr accounting class 会计类别
I6'U[)% accounting date 记帐日期；会计结算日期
gn#4az3@e> accounting for money 款项核算
;&^S-+ Accounting Officer 会计主任
ix$?/GlL
accounting period 会计报告期；会计期
# TC
x8]F accounting policy 会计政策；会计方针
do7 [Nj accounting practice 会计惯例
#U(dle T8 accounting principle 会计准则
6
}qNH29 accounting record 会计记录
)DfmO accounting report 会计报告
N
0& h 5 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Yep(,J~' Accounting Society of China 中国会计学会
lySeq^y?Q accounting statement 会计报表
2\lUaC#E accounting system 会计制度；会计系统
RBJgQ<j8 accounting transaction 会计事项；帐务交易
'1|r+(q|2 accounting treatment 会计处理
4U~[ 8U}g accounting year 会计年度
4=>/x90y accretion 增值；添加
GmPNzHDb accrual 应计项目；应累算数目
r 2qxi' accrual basis 应计制；权责发生制
o AA%pZ@ accrual basis accounting 应计制会计；权责发生制会计
dBX%/ accrue 应累算；应计
I(bH.{1n7 accrued benefit 应累算利益
I /_`/mQ accrued charges 应计费用
-? &wD["y accrued cumulative preference share dividend 应累算的累积优先股股息
UP 75}h9 accrued expenses 应累算费用
ZVR0Kzu?Ra accrued interest payable 应付利息；应计未付利息
W$v5o9\Px accrued interest receivable 应收利息；应计未收利息
uRh`q nL accrued right 累算权益
0^5SL/2 accruing profit 应累算的利润
`\(Fax accumulated fiscal reserve 累积财政储备
7?qRY9Qu accumulated profit 累积利润；滚存溢利
[>oq~[e)? accumulated reserve 累积储备
89U<9j accumulation of surplus income 累积收益盈余
P+wV.pF| acquired assets 既得资产
Wb68" )$ acquisition 收购；购置；取得
}.$oZo9J acquisition cost 购置成本
uK="#1z cC acquisition expenses 购置费用
+kd88Fx acquisition of 100% interest 收购全部股权
e$4 5 OL acquisition of control 取得控制权
M a: xxsH. acquisition of fixed assets 购置固定资产
"+[:\ acquisition of shell “买壳”
Gyk>5Q}} acquisition price 收购价
+D * b!5[ act of God 天灾
> mgbs> acting partner 执事合伙人
(`k0tC2 active market 买卖活跃的市场；交投畅旺的市场；旺市
*Ny^XQ_ X active partner 积极参与的合伙人
's8NO
Xlj active trading 交投活跃
H"tS3 3 actual circulation 实际流通
gk"S`1> actual cost 实际成本
3YR6@*!f/ actual expenditure 实际开支；实际支出
Y<#WC#3= actual income 实际入息；实际收入；实际收益
s3W35S0Q 3 actual market 现货市场
PBTGN;y actual price 现货价；实际价格
h$ _Wh( actual profit 实际利润
5tX| @Z:
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~Wm`SIV actual year basis 按实际年度计算
|)} F}~& actuals 实货
M6jP>fbV* actuarial investigation 精算调查
Pv1C o: actuarial principle 精算原则
uB>NwCL; actuarial report 精算师报告
.1XZ9M Actuarial Society of Hong Kong 香港精算学会
-P]J:7*0?\ actuarial valuation 精算师估值
! %S9H2Lv actuary 精算师
KN'l/9. ad referendum agreement 暂定协议；有待覆核的协定
yYkk 0 3 ad valorem duty 从价税；按值征税
WOZf4X`[ ad valorem duty system 从价税制
@sO*O4os> ad valorem fee 从价费
JR<#el
ad valorem tariff 从价关税
6+_)(+ c additional allowance 额外免税额
wciYv, additional amount for unexpired risk 未过期风险的额外款额
2fT't"gw additional assessable profit 补加应评税利润
43W>4fsc additional assessment 补加评税
h6c8 hp. additional commitment 额外承担
$h 0 ] additional commitment vote 额外承担拨款
+*WE<4"!6 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
9t(B{S additional dependent parent allowance 供养父母额外免税额
C0[Rf.* additional provision 额外拨款
N'+d1 additional stamp duty 附加印花税
f#pT6 additional tax 补加税罚款；补加税款
7 6~x|6) Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
r*C:)z .} adjudged bankrupt 被裁定破产
c2Ua!p(c adjudicated bankrupt 裁定破产人
)#l &F$ adjudication fee 裁定费；评定印花税额手续费；评估契据费
{ c<MB xk adjudication of bankruptcy 裁定破产；宣告破产
%f\ M61Z adjudication of insolvency 裁定无力偿还债务
2lDgv ug adjusted actual 经调整的实数；调整后的实数
2mP|
hp? adjusted current assets 经调整的流动资产；调整后的流动资产
/7De .O~H adjusted figure 经调整的数字；调整后的数额
?d-(M' v. adjusted liabilities 经调整的负债；调整后的负债
dGAthbWJ adjusted loss 经调整的亏损；调整后的亏损
l7Y^C1hM 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
!!E_WDZ#9 adjusted profit 经调整的利润；调整后的利润
[ -bL>8 adjusted surplus 经调整的盈余额；调整后的盈余额
xojy[c# adjusted value 经调整的价值；调整后的价值
w:I^iI . adjustment 调整；修订；理算〔保险〕
^QTl (L adjustment centre 调剂中心
ICo_O]
Ke adjustment lag 调整过程的时间差距；调整时差
yHLc lv adjustment mechanism 调整机制
>P/kb fPA adjustment of loss 亏损调整
#.?DsK_:@ adjustment process 调整过程；调整程序
s/0-DHd adjustment range 调整幅度
6Ii2rEzD administered exchange rate 受管制汇率
Fl>v9 %A Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
KS}C i - administration expenses 行政费用
J x i>1 administration fee 手续费；行政费
-wtavv,J administration in bankruptcy 破产管理
d}3<nz, administration order 遗产管理令
I&3L1rl3{* administrator 管理人；遗产管理人
N c
F administrator of the estate 遗产管理人
PQ. xmg2 admission of debt 债项承认书
) /PvaL admission of proof 接纳债权证明
^ ]SS\=7 advance 放贷款项；垫付款项；预支款项；预付款项
zh2$U
dZ|M advance account 暂支帐目；预付款帐户
TKvU By advance compensation 预付补偿金
ptQr8[FA advance from shareholder 股东垫款
=\e}fyuK advance pending reimbursement 预支以待日后付还
G5egyP; advanced economy 先进经济体系
BoG/Hd .S advancement 预付；预付财产
zL5 r 8mD3 advances warrant 垫款令
T D].*9 advancing 贷出
6* cm adverse balance 逆差
/xJ,nwp7 adverse exchange 逆汇
d*khda;Vj advertisement addressed to shareholders 在报章刊登的致股东通告
2x{@19w)C advice for collection 托收通知书
17tph; advice of drawing 提款通知书；汇票通知书
z11;r]V I advice of payment 付款通知
S,fMGKcq Advisory Committee [Securities and Futures Commission]
Za}*6N=?* 谘询委员会〔证券及期货事务监察委员会〕
w&f8AY)#]4 Advisory Committee on Diversification 经济多元化谘询委员会
kEf}yTy affidavit 誓章；遗产申报誓章
c!T^ JZBb affidavit of no receipt 述明无收款的誓章
HWT0oh] affiliate 联号；联营公司；附属公司
73P=<3 affiliated company 附属公司；联号；联营公司
Ihw JYPLF affirmation [estate duty] 非宗教式宣誓〔遗产税〕
9~I\WjB
" affordability 负担能力
.21% ~"dxJ African Development Bank [AfDB] 非洲开发银行
>Bq;Z}EV after-acquired property 事后取得的财产
90|p]I% after-hours dealing 市后交易
d%Jl9!u after-tax profit 税后盈利；税后利润；税后溢利
\O/ " F; agency agreement 代理协议
q<o*rcwf ^ agency expenses 代理机构的开支
"
E72j. agency fee 代理费
5s8S;Pb]< Agency Law 《代理法》
3hab51J agent 代理人；承销人
(l{+ T# agent of company 公司代理人
\)eHf
7H
agent's fee 代理人费；经纪费
~0w7E0DE[ aggregate 总计；总数；总体数字
J5)e 7 aggregate amount 总款额；总额
91r9RG> aggregate assets and liabilities 总体资产与负债
&eQzfx=|km aggregate at constant price 按固定价格计算的总体数字
eJ + ;!0 aggregate demand 总需求
L~x3}o$-o aggregate gross position 总持仓量
D-9zg\\'` aggregate limit 总限额
? aEBS aggregate of salaries tax 合计薪俸税
'Y(#Yxc aggregate performance 总体表现；总体业绩
g P/[=: aggregate supply 总体供应
%E?:9. :NJ aggregate surplus 总盈余
Q IQB aggregate total 整体总额
[6K2V:6: aggregate value 总值；合计价值
wXPNfV<(2 aggregated basis 合计基准
FXV=D_G} aggregated net chargeable income 合计应课税入息实额
#x1AZwC aggregation 合并计算；合计；总和
@k <RX'~q aggregation of incomes of husband and wife 夫妇入息合并计算
k^Zpb&`Hx aggregation of property 财产的总和
v]F q}I" agio 差价；贴水
~"\sL;B Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
o+;=C@,' Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
\=Af AO@ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
zT#36+_? Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
V9-pY/v 9 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
E:V&:9aQ@ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
!H{ )L@f 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Msn)jh agreement for a settlement 授产协议
fKOm\R47 agreement for assignment 转让协议
gGw6c" FRQ agreement for sale 售卖协议；买卖协议
H$KE*Wwq agreement for sale and purchase 买卖协议
F x4C]S agreement for the payment of interest 支付利息协议
pP68jL agreement for the repayment of money 还款协议
aO.'(kk8 agreement of reinsurance 再保险协议
;!, ]}2w*X Agricultural Bank of China 中国农业银行
E$.|h;i]Q air passenger departure tax 飞机乘客离境税
fU@ } ] & Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
> C+0LF`U airport tax 机场税
*h1Z qb alcohol duty 酒精税
WGN [ `D" alienation 让与；让渡；转让
pu=T
pSZ alimony 生活费；赡养费
Qc;`n ck All Ordinaries Index [AOI] 所有普通股指数
H. uflO all risks 全险；综合险
1,`-n5@J%n All Sales Record for Stock Market 《股票市场成交报告》
rtvuAFiH Allied Capital Resources Limited 新联财务有限公司
t!c8 c^HR all-items index [Consumer Price Index] 总指数〔消费物价指数〕
aQC bRS6 allocation letter 拨款信件
vY *p][$ allocation of fund 分配款项；预留款项
r=n| MT^O allocation of profit 利润分配；溢利分配
:>nk63V ( allocation warrant 拨款令
ioi0^aM allotment 分配；配股
Vxj EKc allotment notice 股份配售通知；配股通知
1@yXV D/ allotment of shares 股份分配
h #zx ^F1 allowable 可获宽免；免税的
g,Kb9[' allowable business loss 可扣除的营业亏损
ZB:Fjq allowable expenses 可扣税的支出
!s.G$ JS< allowance 免税额；津贴；备抵；准备金
jPP aL] allowance for debts 债项的免税额
|(}uagfrd allowance for depreciation by wear and tear 耗损折旧免税额
CEc&
G allowance for funeral expenses 殡殓费的免税额
V:6#IL allowance for inflation 为通货膨胀而预留的款项；通胀准备金
-Hh$3U v allowance for repairs and outgoings 修葺及支出方面的免税额
UYW%% 5p? allowance to debtor 给债务人的津贴
v!t*Ng alteration of capital 资本更改
9r+ `j alternate trustee 候补受托人
e~$MIHBY] amalgamation 合并
$^I uE0. ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
H|0B*i@ 81 ambit of charges 征税范围；收费范围
<E$P amended valuation 经修订的估值
+6* oO| American Commodities Exchange 美国商品交易所
lk \|EG American Express Bank Limited 美国运通银行
6e cr]=Cv American Stock Exchange 美国证券交易所
KZ ?<&x amortization 摊销
6Kh: m-E9 amount due from banks 存放银行同业的款项
1KruGq~ amount due from banks abroad 存放海外银行同业的款项
?XsL4HI x amount due from holding companies 控股公司欠款
Z{chAg\ amount due from local banks 存放本港银行同业的款项
0vS%m/Zi- amount due to banks 银行同业的存款
[aO "9 amount due to banks abroad 海外银行同业的存款
b6b mvHD amount due to holding companies 控股公司存款
'gUHy1p amount due to local banks 本港银行同业的存款
vnk"0d. amount due to outport banks 外埠银行同业的存款
9V zk:zOT amount for note issue 发行纸币的款额
s.1(- "DU amount of bond 担保契据的款额
TmKO/N@} amount of consideration 代价款额
BS*cG>T amount of contribution 供款数额
e WqJ 2Tt amount of indebtedness 负债款额
vH#
U S amount of principal of the loan 贷款本金额
Br]VCp amount of rates chargeable 应征差饷数额
X_ H R$il amount of share capital 股本额
hz Vpv,|G amount of sums assured 承保款额
:eQ@I+ amount of variation 变动幅度
3, ,Z amount of vote 拨款数额
?P<&8eY amount payable 应付款额
)pr pG ! amount receivable 应收款额
(S5'iks x Amsterdam Stock Exchange 阿姆斯特丹证券交易所
}w8h^(+B analysis 分析
q*DR~Ov ancillary risk 附属风险
|1g2\5Re annual account 周年帐目；周年帐目报表；年度决算；年结
g.DgJX&i annual accounting date 年结日期
%!(6vm>8 annual allowance 每年免税额；年积金；年度津贴；年津
U~Ni2|}\C9 annual balance 年度余额
<2A4}+p: annual disposable income 每年可动用收入
uAzV a!) annual estimates 周年预算
t1Hd-] 28V annual fee 年费
J9/9k annual general meeting 周年大会
s]L`&fY]O annual growth rate 年增率；每年增长率
?U| ~h1
annual long-term supplement 长期个案每年补助金
Se"\PxBR annual pensionable emolument 可供计算退休金的年薪
IZJV6clM annual report 年报
rM [Ps=5 Annual Report on the Consumer Price Index 《消费物价指数年报》
*Ei~2O} annual return 周年报表；周年申报表；每年报税表格
&HFMF)NA Annual Return Rules 《周年报表规则》
#%k5s?cP@ annual review of consumer prices 每年消费物价回顾
t=XiSj\n annual roll-forward basis 逐年延展方式
l3-Ksw U annual salary 年薪
LrF'Hd=O annual statement 年度报表；年度决算表
'(2G qX! Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
|+!Jr_ By annuitant 年金受益人
X?>S24I"9 annuity 年金
tjDVU7um annuity contract 年金合约
ed{z^!w4 annuity on human life 人寿年金
l-t:7`=| antecedent debt 先前的债项
YvBUx#\ ante-dated cheque 倒填日期支票
b\=0[kBQw anticipated expenditure 预期开支
;a{ Dr anticipated net profit 预期纯利
`*}#B ks! anticipated revenue 预期收入
)KXLL;] anti-inflation measure 反通货膨胀措施
htM5Nm[g anti-inflationary stance 反通货膨胀立场
bGK&W;Myk apparent deficit 表面赤字
T%P 0M* apparent financial solvency 表面偿债能力
OM KEn!Wq apparent partner 表面合伙人
px 4Z application for personal assessment 个人入息课税申请书
5uDQ* nJ| application of fund 资金应用
S`0@fieOf application to release as liquidator and to destruct the books of accounts and documents
jq.@<<j|$ 申请免除清盘人职务及毁灭帐簿与文件
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vnU appointed actuary 委任精算师
zXcSE" appointed auditor 委任核数师；委任审计师
7:x.08 appointed trustee 委任的受托人
~p'/Z@Atu appointer 委任人
'QCvN b6 apportioned pro rata 按比例分摊
s4~c>voQB apportionment 分配；分摊
yaR|d3ef?4 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
^o,@9GT s apportionment formula 分摊方程式
/DbwqBx apportionment of estate duty 遗产税的分摊
{y<_S]0 appraisal 估价；评估
R0. `2= appreciable growth 可观增长
Qx .E+n\ appreciable impact 显着影响
R#1m_6I appreciable increase 可观增长
Hd;>k$B appreciation 增值；升值
i"JF~6c< appreciation against other currencies 相对其他货币升值
c?q#?K
aF appreciation of the exchange value of Hong Kong dollar 港元汇值上升
s <<vHzm appreciation tax 增值税
?)]sfJG appropriation 拨款；拨用；拨付
gu wnYS appropriation account 拨款帐目
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[.bS Appropriation Bill 拨款法案
2jx""{ appropriation-in-aid system 补助拨款办法
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Rl`9 approved assets 核准资产
xFg=Tyq: approved basket stock 认可一篮子证券
L?al2aopF approved budget 核准预算
} k5pfz approved charitable donation 认可慈善捐款
ld9 zO q approved charitable institution 认可慈善机构
U,Z(h approved currency 核准货币；认可货币
O~ qB approved estimates 核准预算
s)]|zu0"Ku approved estimates of expenditure 核准开支预算
5n(p 1OM2q approved overseas insurer 核准海外保险人
;y H A.} approved overseas trust company 核准海外信托公司
s?0r\ cc|: approved pooled investment fund 核准汇集投资基金
QQC0uta` approved provident fund scheme 认可公积金计划
cG "jrQ approved provision 核准拨款
"G`)x+<~Z8 approved redeemable share 核准可赎回股份
vtL) approved regional stock 认可地区性证券
F+hsIsQ approved retirement scheme 认可退休金计划
7RdL/21K approved subordinated loan 核准附属贷款
i&_sbQ^ arbitrage 套戥；套汇；套利
q/4PX arbitrageur 套戥者；套汇者
^~(bm$4r arbitrary amount 临时款项
=FwFqjvl arrangement 措施；安排；协定
QF%@MK0zC arrears 欠款
&m Y<e4 arrears of pay 欠付薪酬
_I I;$_ N arrears of revenue 逾期未收税款；逾期未收的帐项
f, ;sEV articles of association 组织章程；组织细则；组织章程细则
,
/ 4}CM Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
s[xdID^3. ascertainment of profit 确定利润
Bb-x1{t "Asia Clear" “亚洲结算系统”
,{E'k+ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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Pn Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
pdtK3Pf Asian Development Fund [ADF] 亚洲发展基金
+d#ZSNu/ Asian dollar bond 亚洲美元债券
ss,6;wfX Asian dollar market 亚洲美元市场
C}+ (L3Z Asian dollar rate 亚洲美元利率
jriliEz;f Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
j4 G, Z4 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Q%t8cJ L asked price 沽盘；喊价；索价；卖方报价
?dxhe7m assessable income 应评税入息
[k1N `K(M assessable loss 应评税亏损
[dt1%DD`M assessable profit 应评税利润
c&'T By assessable value 应评税值
y# x]?%m assessed profit 估定利润
Dm4\Rl d{ assessed value 经评估价值
8 dL(c C assessment 评税；评定；估价；评税单
!sR`]0 assessment number 评税编号；估价编号
E; RI.6y assessment of additional tax 补加税评税
OM, uR3, assessment of performance 业绩评估；实绩评价
p=Vm{i7 Assessor 评税主任
eRv3ZHH asset price bubbles 资产价格泡沫
s \kkD * asset-backed securities 具资产保证的证券
RQe#X6'h assets accretion 资产增值
vLkZC assets and liabilities 资产与负债
a<vCAFQ assets betterment statement 资产递增表；资产改进表
-.z~u /uL assets lending 实物放款；有抵押贷款
V$ : v~*Y9 assets of the company passing on the death 死者去世时转移的公司资产
DoImWNLo assets pledged as security for liabilities 用作负债抵押的资产
L#NPt4Sz+ assets portfolio 资产投资组合
YpNTq_S1, assets price 资产价格
4; & ( assets quality 资产质素
8c ~b7F
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~G"6^C:x assets refinancing arrangement 资产再集资安排
Kq .)5%~> assets securitization 资产证券化
RJd55+h assets situated outside Hong Kong 在香港以外地方的资产
[kC-g @ assets stripping 削减资产；拆卖资产
y;Dw%m assets value 资产值
tSQ>P -O assignee 承让人
FQ O6w' assignment 转让；转让书；转让契
53l9s <bOQ assignment of interest 权益转让
:r#FI".q x assignment of letters patent and trade mark 专利证书及商标转让
a2p<HW;)m assignment of property 物业转让；物业转让书
5ue{&z
@T assignment right 转让权
81 aY*\ assignor 转让人
^Z}INUv]7 associate 有联系的人；有关连人士；相联者；合伙人；联系人
V1"+4&R^T_ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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S*^7 associate member 附属会员
*K0 CUir| associated body corporate 相联法人团体
[QL)6X r associated company 相联公司；联属公司
vT[%*)` associated corporation 相联法团
D+"5R5J", Association of Chartered Certified Accountants [ACCA] [United Kingdom]
c()F%e:n 公认会计师公会〔英国〕
r0S"}<8O Association of Futures Exchange Brokers 香港期货经纪协会
\mv7"TM Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
GS)l{bS#[O association of underwriters 承保人组织
~0worI? assumption of control 接管
gbKms ; : assurance 担保；保险；转易；转易书
^*R r x assurance of interest 权益的转易
'MsxZqW"~ at 19XX price 按一九ＸＸ年价格计算
4pA(.<#A at a discount 按赔价计算；按贴水价格计算；打折扣
5GpR N at a premium 按溢价计算；按升水价格计算
]A!Gr(FHQ at call 通知付款；按通知
w"A'uFXLc at constant market price 按固定市价计算
5N '
QG<jE at constant price 按固定价格计算
<$7*yV at cost 按成本计算
c
t,p?[Q at current market price 按当时市价计算；按现时市价计算
tJg at current price 按当时价格计算；按现时价格计算
IURi90Ir at factor cost 按要素成本计算；按生产要素成本计算
=DF7l<&km at money-of-the-day price 按付款当日价格计算
[n66ZY#U] at or better 按指定或较佳价位〔买卖指令〕
+KD~/}C%- at par 按面值计算；平价
u^V`Ucd"R at sight 见票即付
v p-)$f& at the close 按收市盘
Pk*EnA) at the opening 按开市盘
sFB; /*C attestation 见证；见证条款
zf2]|] *xz at-the-money option 平价期权
\.Q"fd?a_D attorney 受权人；受托代表人
mDj:w#q attornment 新拥有人承认书
;XGG&M%3 attributable profit 可归属利润
^$yr-p%- attributable share value 可归属股份价值
[l'~> Auckland Stock Exchange 奥克兰证券交易所
PsLuyGR.< auction 拍卖
=;c? 6{<1 auctioneer 拍卖商
J}<k`af audit 审计；核数
.cle^P Audit Commission 审计署
)S>~ h; Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
B4&x?-0ZC 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〕
_Rj M . audit review 帐目审查
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3 u! Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
I_Oa<J\+ audited account 审计帐目；经审计的帐目
3LX<&."z audited annual account 经审计的周年帐目
2<Ub[R audited balance sheet 经审计的资产负债表
:^ ?ZVi59j auditor 核数师；核数主任；审计师
,R*ru* auditor's certificate 核数师证明书；审计师证明书
f*kT7PJG auditor's report 核数师报告；审计师报告
xOD;pRZQ
Aussie bond 澳元债券
m"@M~~bh austerity budget 紧缩预算
/[_>U{~P# Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
$Ne#F+M9x Australia All Ordinaries Index 澳洲所有普通股票指数
`EV[uj&1S Australian Dollar [AUD] 澳元
k(hes3JV Australian Options Market 澳大利亚期权市场
N6yqA)z?; Australian Securities Commission 澳洲证券事务监察委员会
(~/D*<A Australian Society of Certified Practising Accountants 澳洲执业会计师公会
$NJi]g|<3 Australian Stock Exchange 澳大利亚证券交易所
b lxH`O! Austrian Schilling [ATS] 奥地利先令
_.wLQL~y authentication 认证；鉴证
[Y JP authority to purchase 委托购买证；委购书
7c <2oTN' authorization 认可；核准；授权；授权书
TvMY\e authorization by direction 指示授权
bx Eb2D authorization by instruction 指令授权
i>0I '~V authorization by warrant 令状授权
U3%! #E{ authorization of unit trust 单位信托的认可
^vo^W: authorized agent 指定代理人
USe"1(|E authorized capital 法定资本
rN} {v}n authorized clerk 出市员
RR^I*kRH authorized dealer 认可交易商
0B1*N_.L@ authorized financial institution 认可财务机构
>iWl-hI- authorized fund 认可基金
}q27M authorized fund house 获授权的基金公司；认可基金公司
0>E cm# authorized institution 认可机构
<;SMczR authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Alh%Z\ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
3vmLftZE} authorized insurer 获授权保险人；获认可承保人
;c<:"ad( authorized investment 特准投资项目
JT l
37j authorized person 获授权人
,Ea.t s> authorized representative 获授权代表
0qZ{:}`3 authorized share capital 法定股本
0Q%'vBX\` automated quotation system 自动报价系统
j[) i>Qw Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
z`5+BL,|ND 自动交易系统〔香港期货交易所有限公司〕
I+8m1 * automatic adjustment mechanism 自动调整机制
xzIs,i} U automatic adjustment system 自动调整系统
F!j@b!J8 Automatic Clearing House 自动票据交换所
r 'pFHX automatic exchange rates accumulation system 自动化汇率累集系统
_W tSZmW? Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
t`H^!
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'_@=9 \< autopay 自动转帐
GEIMCg(TRj available assets 可用资产
kB"S h_:m available fiscal reserve 现存财政储备
g8!!:fdu available profit 可用利润
QBY7ZT05Gt Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
yBht4"\Al average 平均；平均数；海损
1wqC oDgkp average basic salary 平均基本薪金
u ldea) average consumer expenditure 平均消费开支；一般消费开支
M ~.w:~Jm average cost 平均成本
LDr!d1A average cost of land production 增辟土地平均成本
e +4p__TmZ average daily turnover 平均每日成交额
^/mQo`[G average daily wage rate 平均每日工资率
LQN u]2 average expenditure pattern 平均开支模式
m7^a4 average growth rate 平均增长率
g|e^}voRM average net fixed assets 固定资产平均净值
`=b*g24z[N average of relatives 相对价格平均数
ks
sXi6^ average price 平均价格
U -X average propensity to consume 平均消费倾向；一般消费倾向
Wky~ hm average propensity to save 平均储蓄倾向；一般储蓄倾向
Vg6?a average rate 平均率
#=Q/<r.~G average revenue 平均收入；平均收益
9j$
OU@N
8 average stock 平均库存；平均存货
H>;km$b + average yearly rent 平均年租
mkrvWZ jZX avoidance of double taxation 避免双重课税
BAg*zYV7 avoidance of tax 避税
