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U/_hH*N"! A share Ａ股；甲类股份
m>*~ tP abatement of tax 减税；减扣免税额
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li@ ABN AMRO Bank N.V. 荷兰银行
`O`MW} c above-the-line expenditure 线上项目支出；经常预算支出
AS'+p %( above-the-line receipt 线上项目收入；经常预算收入
yI^7sf7k ABSA Asia Limited 南非联合亚洲有限公司
oVW>PEgB- absolute change 绝对数值变更
i1*0'x absolute expenditure 实际开支
~
e a K]| absolute guideline figure 绝对准则数字
yJ ;Qe_up absolute interest 绝对权益
$#(j2sL1 absolute order of discharge 绝对破产解除令
o'8nQ
Tao absolute profit margin 绝对利润幅度
R*r"}; absolute value 实值；绝对值
Pc<0kQg absolutely vested interest 绝对既得权益
uQ7lC~ absorbed cost 已吸收成本；已分摊成本
YPA$38 absorption 吸收；分摊；合并
$V F$Ok> absorption rate 吸收率；摊配率；分摊率
1 -E utq ACB Finance Limited 亚洲商业财务有限公司
GInw7 acceptable form of reciprocity 合理的互惠条件
ZZi|0dG4; acceptable rate 适当利率；适当汇率
&y7xL-xP acceptance agreement 承兑协议
+k[w)7Q acceptance for honour 参加承兑
ls~9qkAyLx acceptor 承兑人；接受人；受票人
;v/un acceptor for honour 参加承兑人
!OMCsUZ accident insurance 意外保险
>]u u?!PU Accident Insurance Association of Hong Kong 香港意外保险公会
d N7.W
accident insurance scheme 意外保险计划
'*Ld,` accident year basis 意外年度基准
mA@!t>=oMq accommodation 通融；贷款
kI2+& accommodation bill 通融票据；空头票据
ae](= OQ accommodation party 汇票代发人
'8(UiB5d account balance 帐户余额；帐户结余
/ rk y account book 帐簿
^'fgQyj account collected in advance 预收款项
A 6 `a account current book 往来帐簿
Y?L>KiM$ account of after-acquired property 事后取得的财产报告
{|B[[W\TN account of defaulter 拖欠帐目
(H\ `/%Bp account payable 应付帐款
hDQk z qW account payee only [A/C payee only] 只可转帐；存入收款人帐户
$ VhY"< account receivable 应收帐款
&9"Y:), account receivable report 应收帐款报表
}6=?
zs} account statement 结单；帐单；会计财务报表
t0Jqr)9}6 account title 帐户名称；会计科目
LF#[$
so{i accountant's report 会计师报告
B#cN'1 c Accountant's Report Rules 会计师报告规则
8H`L8:
CM accounting and auditing procedure 会计与审计程序；会计与核数程序
'sE["e C Accounting Arrangements 《会计安排》
5=%KK3 accounting basis 会计基础
z 7+>G/o accounting by Official Receiver 破产管理署署长呈交的帐目
s+z 5"3'n Accounting Circular 《会计通告》
\jmZ t* c accounting class 会计类别
eN\+ accounting date 记帐日期；会计结算日期
L\t_ zf_0 accounting for money 款项核算
K}2G4*8S_G Accounting Officer 会计主任
yvnDS"0 < accounting period 会计报告期；会计期
cBv"d ~ accounting policy 会计政策；会计方针
z;ku*IV accounting practice 会计惯例
_"*s x- accounting principle 会计准则
/)kx`G_ accounting record 会计记录
PB!XApTb accounting report 会计报告
@th94tk, Accounting Services Branch [Treasury] 会计事务部〔库务署〕
:8HVq*itS Accounting Society of China 中国会计学会
[rL 8L6,! accounting statement 会计报表
D @:'* Z( accounting system 会计制度；会计系统
;8^(Z accounting transaction 会计事项；帐务交易
u?H.Z accounting treatment 会计处理
U3` ?Z`i( accounting year 会计年度
g/i%XTX> accretion 增值；添加
1
-C~C]& accrual 应计项目；应累算数目
;tF&r1 accrual basis 应计制；权责发生制
c{KJNH%7 accrual basis accounting 应计制会计；权责发生制会计
z(EpJK=`_ accrue 应累算；应计
/7fd"U$Lh accrued benefit 应累算利益
l(}MM|ka accrued charges 应计费用
pOh<I {r1 accrued cumulative preference share dividend 应累算的累积优先股股息
e`q*'u1? accrued expenses 应累算费用
=Y5m% ,Bq accrued interest payable 应付利息；应计未付利息
-GM"g kz accrued interest receivable 应收利息；应计未收利息
u[oV
Jvc accrued right 累算权益
T7Y}v,+- accruing profit 应累算的利润
~*9Ue@ accumulated fiscal reserve 累积财政储备
hJD3G
|E accumulated profit 累积利润；滚存溢利
P} qpy\/(4 accumulated reserve 累积储备
_: WNk( accumulation of surplus income 累积收益盈余
; (A- acquired assets 既得资产
_zi| G D acquisition 收购；购置；取得
8R:Glif acquisition cost 购置成本
Pai8r%Zfu acquisition expenses 购置费用
y n_. acquisition of 100% interest 收购全部股权
s9OW. i]zX acquisition of control 取得控制权
M_ >kefr acquisition of fixed assets 购置固定资产
M ?AX :0 acquisition of shell “买壳”
1 ltW9^cF} acquisition price 收购价
p>#q* eU5 act of God 天灾
DEt! /a{X acting partner 执事合伙人
z[my f] @ active market 买卖活跃的市场；交投畅旺的市场；旺市
%5DM ew active partner 积极参与的合伙人
d3S Me active trading 交投活跃
SynRi/BRmw actual circulation 实际流通
?u/UV,";y actual cost 实际成本
B W}M/ actual expenditure 实际开支；实际支出
} p?6 7y/ actual income 实际入息；实际收入；实际收益
q vK/} actual market 现货市场
<;O^3 _' actual price 现货价；实际价格
(DS"*4ty actual profit 实际利润
8 H3u" actual quotation 实盘；实际价位；实际报价
kFC * , actual year basis 按实际年度计算
V X>j2Z' actuals 实货
5Pxx)F9] actuarial investigation 精算调查
zS U,le actuarial principle 精算原则
o if|X7H; actuarial report 精算师报告
[u37 Hy_Gi Actuarial Society of Hong Kong 香港精算学会
I%GQ3D"= actuarial valuation 精算师估值
)9[u*|+ actuary 精算师
)tnbl"0 ad referendum agreement 暂定协议；有待覆核的协定
&[_@f# ad valorem duty 从价税；按值征税
V *5v
JF0j ad valorem duty system 从价税制
!c1M{klP ad valorem fee 从价费
jD} h`(bE ad valorem tariff 从价关税
S' kgpF"bm additional allowance 额外免税额
O`"~AY& additional amount for unexpired risk 未过期风险的额外款额
t|h c`| additional assessable profit 补加应评税利润
Zq<j}vVJ additional assessment 补加评税
0a^bAEP additional commitment 额外承担
NQX?&9L`r additional commitment vote 额外承担拨款
LME&qKe5 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
w0lgB%97p additional dependent parent allowance 供养父母额外免税额
(Y8 LyY additional provision 额外拨款
dr+(C[ = additional stamp duty 附加印花税
vt^7:! r additional tax 补加税罚款；补加税款
sQ,xTWdj Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
rpDBKo adjudged bankrupt 被裁定破产
E2YVl%. adjudicated bankrupt 裁定破产人
u' Q82l&Y adjudication fee 裁定费；评定印花税额手续费；评估契据费
s2wDJ| adjudication of bankruptcy 裁定破产；宣告破产
8q9ATB-^> adjudication of insolvency 裁定无力偿还债务
/3K)$Er adjusted actual 经调整的实数；调整后的实数
]'M B3@T adjusted current assets 经调整的流动资产；调整后的流动资产
]Y!Fz<-;P adjusted figure 经调整的数字；调整后的数额
%7P]:G+Y\ adjusted liabilities 经调整的负债；调整后的负债
.P/0 `A{& adjusted loss 经调整的亏损；调整后的亏损
J:gC1g^ 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
$I>]61l% adjusted profit 经调整的利润；调整后的利润
*Egg*2P;"Q adjusted surplus 经调整的盈余额；调整后的盈余额
L8!yP.3 adjusted value 经调整的价值；调整后的价值
VltM{-k^ adjustment 调整；修订；理算〔保险〕
6)ln,{ adjustment centre 调剂中心
wet[f {c adjustment lag 调整过程的时间差距；调整时差
s aQs<1 adjustment mechanism 调整机制
Q"nw.FjUG
adjustment of loss 亏损调整
0Xw>_#Y/xS adjustment process 调整过程；调整程序
1[u{y{9 q adjustment range 调整幅度
C.ji]P# administered exchange rate 受管制汇率
qe&B$3D| Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
vmrs(k "d# administration expenses 行政费用
-]Su+/3(, administration fee 手续费；行政费
VPuR4 p. administration in bankruptcy 破产管理
#asi%&3pP administration order 遗产管理令
=_z o administrator 管理人；遗产管理人
oH?:(S( administrator of the estate 遗产管理人
W;2J~V!c admission of debt 债项承认书
k{{3nenAG admission of proof 接纳债权证明
KV | D]} advance 放贷款项；垫付款项；预支款项；预付款项
*fI n<Cc advance account 暂支帐目；预付款帐户
6w;`A9G[YI advance compensation 预付补偿金
oe2*$\?. advance from shareholder 股东垫款
u_
l ?d advance pending reimbursement 预支以待日后付还
/.CS6W^z advanced economy 先进经济体系
,=4,eCS advancement 预付；预付财产
Z |Rc54Ct advances warrant 垫款令
s(5hFuyg advancing 贷出
;CF:cH* adverse balance 逆差
D" $Y, d adverse exchange 逆汇
&*ocr & advertisement addressed to shareholders 在报章刊登的致股东通告
CJ%'VijhD advice for collection 托收通知书
-Yh(bS
l advice of drawing 提款通知书；汇票通知书
,f>9oOqqA advice of payment 付款通知
)UF'y{K} Advisory Committee [Securities and Futures Commission]
8h@ L_*Kr 谘询委员会〔证券及期货事务监察委员会〕
9N)I\lcY Advisory Committee on Diversification 经济多元化谘询委员会
Qkx*T9W affidavit 誓章；遗产申报誓章
+h+ 7Q'k affidavit of no receipt 述明无收款的誓章
tP*K t'4W affiliate 联号；联营公司；附属公司
aF+Lam( affiliated company 附属公司；联号；联营公司
[J}eNprg affirmation [estate duty] 非宗教式宣誓〔遗产税〕
T1.U (:: affordability 负担能力
M'< % d[ African Development Bank [AfDB] 非洲开发银行
z EtsMU after-acquired property 事后取得的财产
aK;O zB) after-hours dealing 市后交易
{}k3nJfE after-tax profit 税后盈利；税后利润；税后溢利
k?&GL!? agency agreement 代理协议
EFh^C.S8 agency expenses 代理机构的开支
XX%K_p`&Z agency fee 代理费
u*P@Nuy6 Agency Law 《代理法》
dhLR#m30T agent 代理人；承销人
J8r8#Zz agent of company 公司代理人
^@RvCJ+ agent's fee 代理人费；经纪费
!Md6Lh%-w aggregate 总计；总数；总体数字
}EkL[H! aggregate amount 总款额；总额
J( XD wt aggregate assets and liabilities 总体资产与负债
jQ3dLctn aggregate at constant price 按固定价格计算的总体数字
G"J
nQ aggregate demand 总需求
.\ fpjQW aggregate gross position 总持仓量
?{a J#w aggregate limit 总限额
rC_1f3A aggregate of salaries tax 合计薪俸税
pgh(~ [ aggregate performance 总体表现；总体业绩
K;sC#9m aggregate supply 总体供应
S sW<,T aggregate surplus 总盈余
Aipm=C 8 aggregate total 整体总额
cxSHSv 1; aggregate value 总值；合计价值
I8) D aggregated basis 合计基准
{ m~)~/z? aggregated net chargeable income 合计应课税入息实额
#2ta8m ), aggregation 合并计算；合计；总和
MooH` 2Fd aggregation of incomes of husband and wife 夫妇入息合并计算
6A]I" E]5 aggregation of property 财产的总和
6P717[ agio 差价；贴水
DMG'8\5C Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
.Vnb+o Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
4 xbWDu] 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
y.D+M$f Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
gs3(B/";c 《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》
z=U+FHdh/- Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
W0 sLMHq 《香港政府和大韩民国政府关于相互促进和保护投资协定》
k &J;,)V agreement for a settlement 授产协议
Z+y'w#MZL agreement for assignment 转让协议
a
dr\l5pWQ agreement for sale 售卖协议；买卖协议
G6a 2] agreement for sale and purchase 买卖协议
/96lvn]8lO agreement for the payment of interest 支付利息协议
dV
:} agreement for the repayment of money 还款协议
\u [} agreement of reinsurance 再保险协议
[niFJI sc Agricultural Bank of China 中国农业银行
R 3_OCM_* air passenger departure tax 飞机乘客离境税
V ED~v#.c Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
*w(n% f airport tax 机场税
t :YZua alcohol duty 酒精税
GLecBF+>F alienation 让与；让渡；转让
2hF^U+I} alimony 生活费；赡养费
4>V@+#Ec5 All Ordinaries Index [AOI] 所有普通股指数
P}5bSQ( a3 all risks 全险；综合险
1 mJU l x All Sales Record for Stock Market 《股票市场成交报告》
JZ-@za6u Allied Capital Resources Limited 新联财务有限公司
;k `51=Wi all-items index [Consumer Price Index] 总指数〔消费物价指数〕
9 |<Li[ allocation letter 拨款信件
Kq Jln)7 allocation of fund 分配款项；预留款项
Lr:n allocation of profit 利润分配；溢利分配
B//*hH >F allocation warrant 拨款令
-+1O*L! allotment 分配；配股
)SJM:E allotment notice 股份配售通知；配股通知
tmS2%1o allotment of shares 股份分配
( `bb1gz allowable 可获宽免；免税的
5Z ; 5?\g allowable business loss 可扣除的营业亏损
j]kgdAq> allowable expenses 可扣税的支出
Bc }o3oc allowance 免税额；津贴；备抵；准备金
[T =>QS@g allowance for debts 债项的免税额
eo4z!@pRN allowance for depreciation by wear and tear 耗损折旧免税额
$zCCeRP allowance for funeral expenses 殡殓费的免税额
lAi5sN)|$ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
P8X9bW~GQ allowance for repairs and outgoings 修葺及支出方面的免税额
'pIrwA^6N allowance to debtor 给债务人的津贴
\ . #Y alteration of capital 资本更改
N7lg6$s Aj alternate trustee 候补受托人
Ro9:kE G$ amalgamation 合并
~8nR3ki ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
~ %=%5 } ambit of charges 征税范围；收费范围
KMy"DVqE amended valuation 经修订的估值
GIE QD$vy American Commodities Exchange 美国商品交易所
+W[f>3`VQ American Express Bank Limited 美国运通银行
@H#Fzoo. American Stock Exchange 美国证券交易所
eE VB amortization 摊销
, v } ) amount due from banks 存放银行同业的款项
GNv{ Ij< amount due from banks abroad 存放海外银行同业的款项
%<DdX*Qp amount due from holding companies 控股公司欠款
ZKEoU! amount due from local banks 存放本港银行同业的款项
}WFI /W' amount due to banks 银行同业的存款
zW#5 /*@ amount due to banks abroad 海外银行同业的存款
8Snv, Lb`^ amount due to holding companies 控股公司存款
R_/;U&R amount due to local banks 本港银行同业的存款
9;6)b 0=$ amount due to outport banks 外埠银行同业的存款
M&/4SVBF amount for note issue 发行纸币的款额
AYY (<b amount of bond 担保契据的款额
bR"4:b>K amount of consideration 代价款额
,yNuz@^
P amount of contribution 供款数额
}(u:K}8 amount of indebtedness 负债款额
&PV%=/ -J amount of principal of the loan 贷款本金额
)C?H m^ # amount of rates chargeable 应征差饷数额
a+lNXlh= amount of share capital 股本额
\8C<nh amount of sums assured 承保款额
.-HM{6J amount of variation 变动幅度
_ s}aF amount of vote 拨款数额
C)i8XX amount payable 应付款额
=dNE1rdzNa amount receivable 应收款额
FNraof @Oy Amsterdam Stock Exchange 阿姆斯特丹证券交易所
kBA.N l7 analysis 分析
SP lt=*C#_ ancillary risk 附属风险
J1O1! . annual account 周年帐目；周年帐目报表；年度决算；年结
($<&H>j0 annual accounting date 年结日期
&1T)'Bn annual allowance 每年免税额；年积金；年度津贴；年津
3xz~# # annual balance 年度余额
W"@'}y annual disposable income 每年可动用收入
~fD\=- S1 annual estimates 周年预算
%,vq@..^ annual fee 年费
zdPJ>PNU annual general meeting 周年大会
F5:xrcyC annual growth rate 年增率；每年增长率
Sd ^I >; annual long-term supplement 长期个案每年补助金
d .w ]\ annual pensionable emolument 可供计算退休金的年薪
6BA$v-VVU annual report 年报
?`xF>P]M Annual Report on the Consumer Price Index 《消费物价指数年报》
N,XjZ2 6 annual return 周年报表；周年申报表；每年报税表格
@H p%4$= Annual Return Rules 《周年报表规则》
x[TLlV:{ annual review of consumer prices 每年消费物价回顾
WxYEu +_ annual roll-forward basis 逐年延展方式
d:>^]5cE& annual salary 年薪
U 5j4iz' annual statement 年度报表；年度决算表
FY Flh^} Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
>%`SXB& 9 annuitant 年金受益人
N}n E9z5 annuity 年金
O&/n BHu\ annuity contract 年金合约
>ryA:TO{ annuity on human life 人寿年金
"#pxZ
B= antecedent debt 先前的债项
|$IL:W6 ante-dated cheque 倒填日期支票
f@!9~s anticipated expenditure 预期开支
o9|
O L anticipated net profit 预期纯利
|(W04Wp"@ anticipated revenue 预期收入
egA * x*8 anti-inflation measure 反通货膨胀措施
l* hWws[ anti-inflationary stance 反通货膨胀立场
2>X yrG apparent deficit 表面赤字
mgH~GK f^ apparent financial solvency 表面偿债能力
T $0)un apparent partner 表面合伙人
;|XX ^ application for personal assessment 个人入息课税申请书
0# 'MR., application of fund 资金应用
g "'BsoJ application to release as liquidator and to destruct the books of accounts and documents
zx8@4?bK 申请免除清盘人职务及毁灭帐簿与文件
*^;
MWI appointed actuary 委任精算师
M {' (+a[ appointed auditor 委任核数师；委任审计师
?;UR9f|! appointed trustee 委任的受托人
Q hRz57' appointer 委任人
gzh IOeY apportioned pro rata 按比例分摊
& .1 -6 apportionment 分配；分摊
S)ipkuj X Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
CzreX3i apportionment formula 分摊方程式
"@VYJ7.1 apportionment of estate duty 遗产税的分摊
cX1?4e8 appraisal 估价；评估
.' 66]QW appreciable growth 可观增长
y,rdyt appreciable impact 显着影响
Tz6I7S-w appreciable increase 可观增长
dR=sdqS#J appreciation 增值；升值
4 0
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tmC appreciation against other currencies 相对其他货币升值
a.UYBRP/l appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Pm^F Sw" appreciation tax 增值税
9 9: .j= appropriation 拨款；拨用；拨付
<<cezSm appropriation account 拨款帐目
`Mg3P_}= Appropriation Bill 拨款法案
l v:GiA"X appropriation-in-aid system 补助拨款办法
0@{bpc rc approved assets 核准资产
k1g-%DB approved basket stock 认可一篮子证券
l%Ke>9C approved budget 核准预算
R* cef approved charitable donation 认可慈善捐款
W. {+0xx approved charitable institution 认可慈善机构
_0u= }tc approved currency 核准货币；认可货币
JT<JS6vw# approved estimates 核准预算
'tkQ z approved estimates of expenditure 核准开支预算
W!" $g approved overseas insurer 核准海外保险人
@6~m&$R/ approved overseas trust company 核准海外信托公司
; ,]4A{| approved pooled investment fund 核准汇集投资基金
k9 H}nP$F approved provident fund scheme 认可公积金计划
r IB./, approved provision 核准拨款
X7K{P_5l approved redeemable share 核准可赎回股份
I8@leT\9M approved regional stock 认可地区性证券
'-f` 5 X approved retirement scheme 认可退休金计划
_&gO>G,uy approved subordinated loan 核准附属贷款
wpN [0^M-0 arbitrage 套戥；套汇；套利
&.2% p arbitrageur 套戥者；套汇者
5G'2 Wby'# arbitrary amount 临时款项
a(fiW%eFb arrangement 措施；安排；协定
Vr&
GsT arrears 欠款
>mvE[iXRG? arrears of pay 欠付薪酬
p"6[ S arrears of revenue 逾期未收税款；逾期未收的帐项
lBG=jO S articles of association 组织章程；组织细则；组织章程细则
a 01s'9Be Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
h*<`ct xL ascertainment of profit 确定利润
v0&D D&mp "Asia Clear" “亚洲结算系统”
:0%[u( Asia Commercial Bank Ltd. 亚洲商业银行有限公司
< <0[PJ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
D` cy.},L Asian Development Fund [ADF] 亚洲发展基金
{%('|(57 Asian dollar bond 亚洲美元债券
@Kt!uKrI Asian dollar market 亚洲美元市场
tr0kTW$Ad Asian dollar rate 亚洲美元利率
9_svtO ]P Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
@S~n^v,) Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
\cX9!lHl asked price 沽盘；喊价；索价；卖方报价
%sZ3Gpi assessable income 应评税入息
8N j} assessable loss 应评税亏损
_(=g[=Mer assessable profit 应评税利润
H 9 BqE+ assessable value 应评税值
]o'dr
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G] xN #O; assessed value 经评估价值
,f ?B((l assessment 评税；评定；估价；评税单
7 ,?ai6{ assessment number 评税编号；估价编号
kAUL7_>6 X assessment of additional tax 补加税评税
JB5%\ assessment of performance 业绩评估；实绩评价
Ssir?ZUm Assessor 评税主任
N1y,~Z asset price bubbles 资产价格泡沫
I
WT|dA > asset-backed securities 具资产保证的证券
Oel%l Y}m3 assets accretion 资产增值
P^q!Pye assets and liabilities 资产与负债
2Nm{.Y assets betterment statement 资产递增表；资产改进表
P9`CW assets lending 实物放款；有抵押贷款
c?c"|.-<p assets of the company passing on the death 死者去世时转移的公司资产
0RCp assets pledged as security for liabilities 用作负债抵押的资产
Pu!C,7vUQ assets portfolio 资产投资组合
"tmu23xQ assets price 资产价格
d"3x 1 1| assets quality 资产质素
(yEU9R$I" assets realization 资产变现
%F-yF N" assets refinancing arrangement 资产再集资安排
.VmRk 9Z assets securitization 资产证券化
%qrUP\rn assets situated outside Hong Kong 在香港以外地方的资产
\q!TI x assets stripping 削减资产；拆卖资产
a|dgK+[ assets value 资产值
\G/ZA) t assignee 承让人
U
CFw+ assignment 转让；转让书；转让契
]$UTMuO Ql assignment of interest 权益转让
\Yv4 4*I` assignment of letters patent and trade mark 专利证书及商标转让
IK4 (r / assignment of property 物业转让；物业转让书
r|bGn#^ assignment right 转让权
W8]?dL}| assignor 转让人
"Rf|o 6!d associate 有联系的人；有关连人士；相联者；合伙人；联系人
3-0 jxx( Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
.",BLuce associate member 附属会员
\`/ P* associated body corporate 相联法人团体
Csgb y(D*O associated company 相联公司；联属公司
}LWrtmc associated corporation 相联法团
.v= n-k7 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
hJ4 A5m. 公认会计师公会〔英国〕
Z\1`(Pq7` Association of Futures Exchange Brokers 香港期货经纪协会
p[!9 objU Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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:YS` association of underwriters 承保人组织
\D%n8O assumption of control 接管
0@&;JMh6< assurance 担保；保险；转易；转易书
tM:$H6m/( assurance of interest 权益的转易
_|{pO7x]oG at 19XX price 按一九ＸＸ年价格计算
d(Yuz#Qcrh at a discount 按赔价计算；按贴水价格计算；打折扣
p Bu }c< at a premium 按溢价计算；按升水价格计算
ypA 9WF at call 通知付款；按通知
6 iH]N*]S^ at constant market price 按固定市价计算
q}"HxMJ at constant price 按固定价格计算
z3 fU|*_c at cost 按成本计算
ZGd7e.u= at current market price 按当时市价计算；按现时市价计算
^h<ElK at current price 按当时价格计算；按现时价格计算
aMgg[g9>t at factor cost 按要素成本计算；按生产要素成本计算
*unJd"<*&@ at money-of-the-day price 按付款当日价格计算
Qeq=4Nq at or better 按指定或较佳价位〔买卖指令〕
Xlwy D at par 按面值计算；平价
AX{yfL at sight 见票即付
eX^ F^( at the close 按收市盘
cgQ2Wo7tCq at the opening 按开市盘
|'L$ogt6 attestation 见证；见证条款
!-B|x0fs at-the-money option 平价期权
Y$ ZDJNz attorney 受权人；受托代表人
@Y6~;(p attornment 新拥有人承认书
H"V)dEm attributable profit 可归属利润
(rf8"T!" attributable share value 可归属股份价值
z&|sks7 Auckland Stock Exchange 奥克兰证券交易所
Q>/[*( .Wd auction 拍卖
l_ &T)Ei auctioneer 拍卖商
1~ *JenV- audit 审计；核数
= XUt?5 Audit Commission 审计署
? ,!C0t s Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
~0{F,R.$ 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?7 OP
t6 audit review 帐目审查
k8ymOx Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
9q<?xO audited account 审计帐目；经审计的帐目
1ZfhDtK( audited annual account 经审计的周年帐目
pW2-RHGJY audited balance sheet 经审计的资产负债表
Y &*nj`n auditor 核数师；核数主任；审计师
2{-'`l fM% auditor's certificate 核数师证明书；审计师证明书
|w`Q$ c auditor's report 核数师报告；审计师报告
`S/;S<' ; Aussie bond 澳元债券
t. kOR< austerity budget 紧缩预算
+q~ dS . Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
AkV8}>G?#A Australia All Ordinaries Index 澳洲所有普通股票指数
WcE /,<^* Australian Dollar [AUD] 澳元
G~\=:d=^,` Australian Options Market 澳大利亚期权市场
j1P#({z[ Australian Securities Commission 澳洲证券事务监察委员会
^WIGd"^ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
E#+|.0*!s Australian Stock Exchange 澳大利亚证券交易所
cpBTi Austrian Schilling [ATS] 奥地利先令
Hz3KoO & authentication 认证；鉴证
o[K,( authority to purchase 委托购买证；委购书
JXF@b-c authorization 认可；核准；授权；授权书
Qw/H7fvh& authorization by direction 指示授权
]s:%joj%^ authorization by instruction 指令授权
W&0KO-}ot authorization by warrant 令状授权
Ba]^0Y
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$r= tOD4; authorized agent 指定代理人
<>6 DPHg~ authorized capital 法定资本
6"Rw&3D? authorized clerk 出市员
3 n=ftkI authorized dealer 认可交易商
A<s9c=d6 authorized financial institution 认可财务机构
W%^;:YQ 9i authorized fund 认可基金
qFY M2 authorized fund house 获授权的基金公司；认可基金公司
L)j<;{J/Q0 authorized institution 认可机构
:B] yreg authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
\ POQeZ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
q`^ T7 authorized insurer 获授权保险人；获认可承保人
`%S#XJU authorized investment 特准投资项目
YA%0{Tdxz authorized person 获授权人
%.VFj7J authorized representative 获授权代表
?mJ&zf|B8 authorized share capital 法定股本
O4A{GO^q automated quotation system 自动报价系统
$^j#z^7 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
% /Y; 自动交易系统〔香港期货交易所有限公司〕
_iZ_.3 Ip automatic adjustment mechanism 自动调整机制
zsuXN * automatic adjustment system 自动调整系统
x C+TO Automatic Clearing House 自动票据交换所
Sn! 5/9Y automatic exchange rates accumulation system 自动化汇率累集系统
vX /("[ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
,c9K]>8m` automatic teller machine [ATM] 自动柜员机
TQ g~I/ autopay 自动转帐
2Bg0
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eT6T@C]( available fiscal reserve 现存财政储备
'WQ ?%da available profit 可用利润
Kk9W =vd Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
(N
:vDq' average 平均；平均数；海损
>qC,IQ' average basic salary 平均基本薪金
Th>ff)~ e average consumer expenditure 平均消费开支；一般消费开支
sw$$I~21 average cost 平均成本
KoKd.% average cost of land production 增辟土地平均成本
DA wUG average daily turnover 平均每日成交额
w=feXA3-S average daily wage rate 平均每日工资率
].r~?9'/ average expenditure pattern 平均开支模式
!ZrU@T average growth rate 平均增长率
%UokR" average net fixed assets 固定资产平均净值
Uo n^z?0A average of relatives 相对价格平均数
#)PAvBJ;m average price 平均价格
f )Ef- o average propensity to consume 平均消费倾向；一般消费倾向
3P2x%G p average propensity to save 平均储蓄倾向；一般储蓄倾向
Sahz*f average rate 平均率
^M6R l0 average revenue 平均收入；平均收益
BH\!yxK average stock 平均库存；平均存货
m;@8z[
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Dlqvz|X/ avoidance of double taxation 避免双重课税
ALXie86a8 avoidance of tax 避税
