A:
2|tZ xlt- A share Ａ股；甲类股份
x ' 3<F abatement of tax 减税；减扣免税额
3s\2 9gq ABN AMRO Bank N.V. 荷兰银行
hnL"f[p@gC above-the-line expenditure 线上项目支出；经常预算支出
LYGFE jS[ above-the-line receipt 线上项目收入；经常预算收入
V!c{%zd ABSA Asia Limited 南非联合亚洲有限公司
{"y{V absolute change 绝对数值变更
QV+(' absolute expenditure 实际开支
G9 z Q{E absolute guideline figure 绝对准则数字
\% &QIe;:k absolute interest 绝对权益
B9iH+
]W absolute order of discharge 绝对破产解除令
:g'"*VXYB absolute profit margin 绝对利润幅度
z1f~:AdL absolute value 实值；绝对值
L|S#(0 absolutely vested interest 绝对既得权益
Slq=;TDp absorbed cost 已吸收成本；已分摊成本
|k)h' ? absorption 吸收；分摊；合并
F0bmGDp@- absorption rate 吸收率；摊配率；分摊率
(Z ) ACB Finance Limited 亚洲商业财务有限公司
B^U5= L[:p acceptable form of reciprocity 合理的互惠条件
Ha$|9li` acceptable rate 适当利率；适当汇率
?ZdHuu DN~ acceptance agreement 承兑协议
Mb3,! acceptance for honour 参加承兑
+ %eMm.( acceptor 承兑人；接受人；受票人
,V)yOLApVj acceptor for honour 参加承兑人
vkE6e6,Qc accident insurance 意外保险
nE]R0|4h Accident Insurance Association of Hong Kong 香港意外保险公会
$k@reN9 accident insurance scheme 意外保险计划
9XF+?
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#$K\:V+ 4 accommodation 通融；贷款
l+kI4B7-- accommodation bill 通融票据；空头票据
-{pcb7.xuv accommodation party 汇票代发人
E~2}rK+#) account balance 帐户余额；帐户结余
+;`Cm.Iu account book 帐簿
/QHvwaW[ account collected in advance 预收款项
D!J
("~[3 account current book 往来帐簿
9g J`H' account of after-acquired property 事后取得的财产报告
?.|qRzWL account of defaulter 拖欠帐目
vrGR Za account payable 应付帐款
iK(n'X5i account payee only [A/C payee only] 只可转帐；存入收款人帐户
Mh>^~; account receivable 应收帐款
M=26@ n account receivable report 应收帐款报表
," :AD O- account statement 结单；帐单；会计财务报表
eXnMS!g%Z account title 帐户名称；会计科目
7 -gt V # accountant's report 会计师报告
S`K8e^] Accountant's Report Rules 会计师报告规则
=B*,S#r accounting and auditing procedure 会计与审计程序；会计与核数程序
jFw?Ky2 Accounting Arrangements 《会计安排》
M ,e_=aq accounting basis 会计基础
1P3 ^il7 accounting by Official Receiver 破产管理署署长呈交的帐目
DB:Ia5|*i Accounting Circular 《会计通告》
i4'?/UPc accounting class 会计类别
.2!'6;K accounting date 记帐日期；会计结算日期
%l,p />r accounting for money 款项核算
O9=vz% Accounting Officer 会计主任
#p*{p)]HiA accounting period 会计报告期；会计期
p[h A?dXn accounting policy 会计政策；会计方针
H1 n`A#6? accounting practice 会计惯例
MCe =R R accounting principle 会计准则
"^zxq5u accounting record 会计记录
Z)| *mJ accounting report 会计报告
E$4\Yc)(AL Accounting Services Branch [Treasury] 会计事务部〔库务署〕
_4owxYSDke Accounting Society of China 中国会计学会
<2diO= accounting statement 会计报表
}c| Xr^ accounting system 会计制度；会计系统
w80g) 4V+ accounting transaction 会计事项；帐务交易
V\PGk<VO accounting treatment 会计处理
0>4:(t7h\ accounting year 会计年度
$}aLFb accretion 增值；添加
q,^^c1f accrual 应计项目；应累算数目
)+N%!(ki accrual basis 应计制；权责发生制
\2:
JX?Jw! accrual basis accounting 应计制会计；权责发生制会计
53=s'DZ accrue 应累算；应计
I Vq9z accrued benefit 应累算利益
'2/48j X5 accrued charges 应计费用
}7X85@jC accrued cumulative preference share dividend 应累算的累积优先股股息
5=., a5 accrued expenses 应累算费用
wB? ;3lTS accrued interest payable 应付利息；应计未付利息
7od!:<v/ accrued interest receivable 应收利息；应计未收利息
%z`b u2 accrued right 累算权益
] 5YG*sD4 accruing profit 应累算的利润
lk%rE
accumulated fiscal reserve 累积财政储备
qdL;Ii<Y0 accumulated profit 累积利润；滚存溢利
1}QU\N(t accumulated reserve 累积储备
1 ;4TA}'H accumulation of surplus income 累积收益盈余
D/9 & pRsO acquired assets 既得资产
%S]5wR6;_ acquisition 收购；购置；取得
8D;>] > acquisition cost 购置成本
]EE}ax%#aq acquisition expenses 购置费用
:?U1^!$$1 acquisition of 100% interest 收购全部股权
@PU%BKe acquisition of control 取得控制权
,N< xyx. acquisition of fixed assets 购置固定资产
xx#; )]WT acquisition of shell “买壳”
9%$4Ux*q acquisition price 收购价
" So+ act of God 天灾
gK9@-e acting partner 执事合伙人
jQj`GnN| active market 买卖活跃的市场；交投畅旺的市场；旺市
ds4ERe / active partner 积极参与的合伙人
(m-(5 CaJ active trading 交投活跃
D5]T.8kX(7 actual circulation 实际流通
My5h;N@C actual cost 实际成本
BQ)zm actual expenditure 实际开支；实际支出
pI( OI>~3 actual income 实际入息；实际收入；实际收益
)4D |sN actual market 现货市场
H--(zxK actual price 现货价；实际价格
,-vbR& actual profit 实际利润
RoJ{
ou@cs actual quotation 实盘；实际价位；实际报价
+'N?`l6< actual year basis 按实际年度计算
Z8 1]> actuals 实货
i ?A4uyYwS actuarial investigation 精算调查
:jT1=PfL actuarial principle 精算原则
U9y[b82 actuarial report 精算师报告
](aXZ<, Actuarial Society of Hong Kong 香港精算学会
DdN{=}A actuarial valuation 精算师估值
0%cbno@1V actuary 精算师
<I&X[Sqp ad referendum agreement 暂定协议；有待覆核的协定
}RO Cj,| ad valorem duty 从价税；按值征税
[_^K }\ /+ ad valorem duty system 从价税制
,~hvFTJI ad valorem fee 从价费
(m|p|rL ad valorem tariff 从价关税
"/(J*)%{ additional allowance 额外免税额
eXc`"T,C. additional amount for unexpired risk 未过期风险的额外款额
<omSK-
T- additional assessable profit 补加应评税利润
qY l%v additional assessment 补加评税
1Vp[ '& additional commitment 额外承担
b vUjH5.7 additional commitment vote 额外承担拨款
GghZ".O additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
W+cmn )8 additional dependent parent allowance 供养父母额外免税额
h&{9 &D1t additional provision 额外拨款
,*+F*:o(m additional stamp duty 附加印花税
~ Z=Q+'Hu0 additional tax 补加税罚款；补加税款
Z7V 1e<E Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
%S.
_3`A adjudged bankrupt 被裁定破产
ol^OvG:TQ adjudicated bankrupt 裁定破产人
q$yTG!q* adjudication fee 裁定费；评定印花税额手续费；评估契据费
qdx(wGG adjudication of bankruptcy 裁定破产；宣告破产
w +fsw@dK& adjudication of insolvency 裁定无力偿还债务
N41)?-7F adjusted actual 经调整的实数；调整后的实数
o 3# qp>R adjusted current assets 经调整的流动资产；调整后的流动资产
:3gtc/p t> adjusted figure 经调整的数字；调整后的数额
2>Xgo% adjusted liabilities 经调整的负债；调整后的负债
%u, H2 * adjusted loss 经调整的亏损；调整后的亏损
Ovq-rI{ 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
A% -*M 'J adjusted profit 经调整的利润；调整后的利润
,gVA^]eDh adjusted surplus 经调整的盈余额；调整后的盈余额
0B>hVaj>- adjusted value 经调整的价值；调整后的价值
@dvlSqm) adjustment 调整；修订；理算〔保险〕
&u&/t? adjustment centre 调剂中心
c/jU+,_g adjustment lag 调整过程的时间差距；调整时差
"iM uA adjustment mechanism 调整机制
%d c=Q SL adjustment of loss 亏损调整
+g(>]!swb adjustment process 调整过程；调整程序
\'x F\ V adjustment range 调整幅度
/vYuwaWG= administered exchange rate 受管制汇率
l:-$ulAx Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
\xlelsmB* administration expenses 行政费用
XT9]+b8(M administration fee 手续费；行政费
Sp]"Xr) administration in bankruptcy 破产管理
5V':3o;D__ administration order 遗产管理令
<~X4&E]rT_ administrator 管理人；遗产管理人
,6=j'j1#a administrator of the estate 遗产管理人
xA& tVQ2! admission of debt 债项承认书
9{RCh 9 admission of proof 接纳债权证明
_ho9}7 > advance 放贷款项；垫付款项；预支款项；预付款项
:XC~G&HuF6 advance account 暂支帐目；预付款帐户
9. 6"C<eYt advance compensation 预付补偿金
p[2`H$A advance from shareholder 股东垫款
F0qpJM , advance pending reimbursement 预支以待日后付还
y'((
tBWa! advanced economy 先进经济体系
s /"&k advancement 预付；预付财产
"oz
: & #+ advances warrant 垫款令
+DmfqKKbd advancing 贷出
I<L adverse balance 逆差
iH<:wLY&J adverse exchange 逆汇
o%;R4 s, advertisement addressed to shareholders 在报章刊登的致股东通告
w j !YY BH advice for collection 托收通知书
>x9@ if advice of drawing 提款通知书；汇票通知书
lD)ZMaaS3 advice of payment 付款通知
`d2
r5*< Advisory Committee [Securities and Futures Commission]
% CV @FdB 谘询委员会〔证券及期货事务监察委员会〕
4
3V {q Advisory Committee on Diversification 经济多元化谘询委员会
& Xm !i(i affidavit 誓章；遗产申报誓章
>o9tl O) affidavit of no receipt 述明无收款的誓章
mE=%+:o. affiliate 联号；联营公司；附属公司
mhVds a affiliated company 附属公司；联号；联营公司
\f\ CK@ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
o-a\T affordability 负担能力
d 0``: African Development Bank [AfDB] 非洲开发银行
8JYU1E w after-acquired property 事后取得的财产
:d}I `)& after-hours dealing 市后交易
\e+h">`WgX after-tax profit 税后盈利；税后利润；税后溢利
UCV 1 { agency agreement 代理协议
!0!m |^c5 agency expenses 代理机构的开支
GV R/p agency fee 代理费
3V=wW{;x Agency Law 《代理法》
]s_,;PG U agent 代理人；承销人
iga.B agent of company 公司代理人
~ES6Qw`Oe agent's fee 代理人费；经纪费
$$F iCMI aggregate 总计；总数；总体数字
e0;0 X7 aggregate amount 总款额；总额
GB,f'Afl aggregate assets and liabilities 总体资产与负债
;O8'vp aggregate at constant price 按固定价格计算的总体数字
O/Cwm;&t aggregate demand 总需求
|`eHUtjH aggregate gross position 总持仓量
o]/*YaB2> aggregate limit 总限额
>n$V1U&/ aggregate of salaries tax 合计薪俸税
VJbsM1y M aggregate performance 总体表现；总体业绩
NH9 "89]E aggregate supply 总体供应
3MX&%_wUhB aggregate surplus 总盈余
n x4:n@J aggregate total 整体总额
{6Y |Z> aggregate value 总值；合计价值
0OCmyy aggregated basis 合计基准
Pts QV! aggregated net chargeable income 合计应课税入息实额
RGEgYOO aggregation 合并计算；合计；总和
7}#zF]vHNi aggregation of incomes of husband and wife 夫妇入息合并计算
9UDanj P aggregation of property 财产的总和
\.ukZqB3
0 agio 差价；贴水
f|f)Kys%5 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》
|ht:_l
8 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
7md,!|m 《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》
gZq _BY_U Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
h'lqj0 《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》
|2ImitN0 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
tVQq,_9C 《香港政府和大韩民国政府关于相互促进和保护投资协定》
jRiX N % agreement for a settlement 授产协议
#No3}O;"g agreement for assignment 转让协议
8= !uQQ agreement for sale 售卖协议；买卖协议
x994B@\j+ agreement for sale and purchase 买卖协议
Gb!R>WY agreement for the payment of interest 支付利息协议
8ShIn@|32 agreement for the repayment of money 还款协议
IC"Z.'Ph agreement of reinsurance 再保险协议
J4?i\wD: Agricultural Bank of China 中国农业银行
M h"X9-Ot air passenger departure tax 飞机乘客离境税
6mV-+CnYC Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
/U26IbJ airport tax 机场税
)iX2r { alcohol duty 酒精税
U}T{r%9 alienation 让与；让渡；转让
s!<RWy+ alimony 生活费；赡养费
z@I'Ryalyc All Ordinaries Index [AOI] 所有普通股指数
C&|K7Zp0v all risks 全险；综合险
jYU N: All Sales Record for Stock Market 《股票市场成交报告》
L:j3 Allied Capital Resources Limited 新联财务有限公司
d! {]CZ"@ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
4SVId S A allocation letter 拨款信件
j%+> y;). allocation of fund 分配款项；预留款项
=xw+cs1,x allocation of profit 利润分配；溢利分配
@*Tql:Qcd^ allocation warrant 拨款令
>piVi[` allotment 分配；配股
3 C{A allotment notice 股份配售通知；配股通知
PI\C*_. allotment of shares 股份分配
'VgEf:BS allowable 可获宽免；免税的
2OVN9_D% allowable business loss 可扣除的营业亏损
TB}6iIe allowable expenses 可扣税的支出
'uC=xG.*} allowance 免税额；津贴；备抵；准备金
S-'R84M,F allowance for debts 债项的免税额
mF:Pplf < allowance for depreciation by wear and tear 耗损折旧免税额
=U7P\s w2 allowance for funeral expenses 殡殓费的免税额
%u}#|+8} allowance for inflation 为通货膨胀而预留的款项；通胀准备金
6 0TM!\ allowance for repairs and outgoings 修葺及支出方面的免税额
<$(y6+lY allowance to debtor 给债务人的津贴
}1
,\ *)5 alteration of capital 资本更改
@A tJO >w alternate trustee 候补受托人
( ^oN, 7 amalgamation 合并
}7*|s+F(f ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
'B:8tv ambit of charges 征税范围；收费范围
iD*21c< kd amended valuation 经修订的估值
.(RZ&*4 American Commodities Exchange 美国商品交易所
.0YcB American Express Bank Limited 美国运通银行
dBw 7l} American Stock Exchange 美国证券交易所
|yl,7m/B-G amortization 摊销
''dS {nQs amount due from banks 存放银行同业的款项
=MU(!` amount due from banks abroad 存放海外银行同业的款项
% 2wr%* h amount due from holding companies 控股公司欠款
H +' 6*akV amount due from local banks 存放本港银行同业的款项
|\2> n! amount due to banks 银行同业的存款
vBzUuX amount due to banks abroad 海外银行同业的存款
B"YN+So amount due to holding companies 控股公司存款
nW)?cQ
I amount due to local banks 本港银行同业的存款
4< +f|(fIA amount due to outport banks 外埠银行同业的存款
d Gglt Y amount for note issue 发行纸币的款额
8WE@ X)e amount of bond 担保契据的款额
EXMW, amount of consideration 代价款额
Q6T" 8K/ amount of contribution 供款数额
Fr~\ZL amount of indebtedness 负债款额
5S<Rz) 1r amount of principal of the loan 贷款本金额
-Ew>3Q amount of rates chargeable 应征差饷数额
E .%V 0} amount of share capital 股本额
b(oe^jeGz amount of sums assured 承保款额
s"@}^
)*} amount of variation 变动幅度
4a0Ud !Qcs amount of vote 拨款数额
~&? 57Sw*m amount payable 应付款额
2vTO>* t amount receivable 应收款额
Xdi<V_!BC- Amsterdam Stock Exchange 阿姆斯特丹证券交易所
qV9}N-sS analysis 分析
$PG(>1e ancillary risk 附属风险
\ ZM5J annual account 周年帐目；周年帐目报表；年度决算；年结
/qKA1-R}4
annual accounting date 年结日期
cLEd -{x annual allowance 每年免税额；年积金；年度津贴；年津
up{0ehr annual balance 年度余额
4E2#krE% annual disposable income 每年可动用收入
Sg$\ H annual estimates 周年预算
? q7MbQw annual fee 年费
Gphy8~eS annual general meeting 周年大会
n }b{u@$ annual growth rate 年增率；每年增长率
XV/7K " annual long-term supplement 长期个案每年补助金
_aYhW{wW annual pensionable emolument 可供计算退休金的年薪
6cd!;Ca annual report 年报
g$ HL:: Annual Report on the Consumer Price Index 《消费物价指数年报》
No"i6R+ annual return 周年报表；周年申报表；每年报税表格
0C;Js\>3] Annual Return Rules 《周年报表规则》
8 :WN@ annual review of consumer prices 每年消费物价回顾
)ut$644R annual roll-forward basis 逐年延展方式
XHxJzYMc annual salary 年薪
>?1GJ5]\s annual statement 年度报表；年度决算表
udT0`6l; Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
fF(AvMsO annuitant 年金受益人
O=t~.])) annuity 年金
t{> #)5Pqv annuity contract 年金合约
\6 1H(, annuity on human life 人寿年金
)!kt9lK antecedent debt 先前的债项
tA^+RO4 ante-dated cheque 倒填日期支票
ZJF"Yo anticipated expenditure 预期开支
%%F, G anticipated net profit 预期纯利
Z^]jy>dj anticipated revenue 预期收入
'z^'+}iyv anti-inflation measure 反通货膨胀措施
Ypl;jkHP anti-inflationary stance 反通货膨胀立场
#8sy QWlG apparent deficit 表面赤字
=@
acg 0 apparent financial solvency 表面偿债能力
- <g[P_# apparent partner 表面合伙人
~;jgl_5?b application for personal assessment 个人入息课税申请书
\s%g' g; application of fund 资金应用
rrR"2WuGO application to release as liquidator and to destruct the books of accounts and documents
0I x,c( % 申请免除清盘人职务及毁灭帐簿与文件
)u+O~Y95&i appointed actuary 委任精算师
k,$/l1D appointed auditor 委任核数师；委任审计师
8! 0f T} appointed trustee 委任的受托人
1 $1>cuu appointer 委任人
&a4FGzR# apportioned pro rata 按比例分摊
#q K.AZi apportionment 分配；分摊
Cu5_OJ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
cpl Ny?UIC apportionment formula 分摊方程式
Ux1j +}y apportionment of estate duty 遗产税的分摊
T9}~]zW7P appraisal 估价；评估
Gk+R , : appreciable growth 可观增长
[0qswsV appreciable impact 显着影响
K>vl o/#! appreciable increase 可观增长
^mjU3q{; appreciation 增值；升值
@Co6$< appreciation against other currencies 相对其他货币升值
$3B%4 #s appreciation of the exchange value of Hong Kong dollar 港元汇值上升
\#JXch appreciation tax 增值税
epKr6
xq appropriation 拨款；拨用；拨付
I{0c nq/ appropriation account 拨款帐目
4lR+nmAZ Appropriation Bill 拨款法案
x]yIe&*(' appropriation-in-aid system 补助拨款办法
* #E_KW1RV approved assets 核准资产
[Rub approved basket stock 认可一篮子证券
V,rR*a&p approved budget 核准预算
u:']jw=f approved charitable donation 认可慈善捐款
n_4.`vs approved charitable institution 认可慈善机构
Uj\t04 approved currency 核准货币；认可货币
M*bsA/ Z approved estimates 核准预算
Y[vP] 7- approved estimates of expenditure 核准开支预算
2+I5VPf approved overseas insurer 核准海外保险人
[u;(4sa} approved overseas trust company 核准海外信托公司
H> D sAHS approved pooled investment fund 核准汇集投资基金
.wp[uLE approved provident fund scheme 认可公积金计划
cLp_\ \ approved provision 核准拨款
5 =8v\q?)c approved redeemable share 核准可赎回股份
G~DHNO6 approved regional stock 认可地区性证券
50dN~(;p approved retirement scheme 认可退休金计划
IP$eJL[&D" approved subordinated loan 核准附属贷款
5 L<A7^j arbitrage 套戥；套汇；套利
xv Xci W arbitrageur 套戥者；套汇者
8\9W:D@"x arbitrary amount 临时款项
b:'8_jL arrangement 措施；安排；协定
(1q(6! arrears 欠款
lAA&#-#YG arrears of pay 欠付薪酬
q+4dHS)x arrears of revenue 逾期未收税款；逾期未收的帐项
5x| $q kI articles of association 组织章程；组织细则；组织章程细则
AA) p V- Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
"9d Z
z/{ ascertainment of profit 确定利润
&>+5
8 "Asia Clear" “亚洲结算系统”
`),U+ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
5FuV=Y uc Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
A(uo%QE| Asian Development Fund [ADF] 亚洲发展基金
B_iaty Asian dollar bond 亚洲美元债券
={v(me0ZPb Asian dollar market 亚洲美元市场
U\ , N Asian dollar rate 亚洲美元利率
:R
+BC2x Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
F WU >WHX Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
-(e=S^36 asked price 沽盘；喊价；索价；卖方报价
^wc: qll assessable income 应评税入息
@=P c{xp assessable loss 应评税亏损
> r
C*. assessable profit 应评税利润
6W assessable value 应评税值
88<d<)7t assessed profit 估定利润
yPT o,,ca= assessed value 经评估价值
5D=U.UdR assessment 评税；评定；估价；评税单
{`k&Q +gY assessment number 评税编号；估价编号
d& L assessment of additional tax 补加税评税
r_ +!3 assessment of performance 业绩评估；实绩评价
uH? 4d!G Assessor 评税主任
#g@4c3um| asset price bubbles 资产价格泡沫
~3Pp}eO~V asset-backed securities 具资产保证的证券
a!4 p$pR assets accretion 资产增值
= 03G~7B> assets and liabilities 资产与负债
cUP1Uolvn assets betterment statement 资产递增表；资产改进表
o\ ce|Dzt assets lending 实物放款；有抵押贷款
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assets of the company passing on the death 死者去世时转移的公司资产
9{ge U9&Z assets pledged as security for liabilities 用作负债抵押的资产
nh 0gT>a>@ assets portfolio 资产投资组合
<+r~?X_ assets price 资产价格
q)o;iR assets quality 资产质素
RT vOaZ assets realization 资产变现
(e~9T MY assets refinancing arrangement 资产再集资安排
|OAiHSW"V assets securitization 资产证券化
BMQ4i&kF| assets situated outside Hong Kong 在香港以外地方的资产
~N}Zr$D assets stripping 削减资产；拆卖资产
4,W,E4 7 assets value 资产值
J!RR G~ assignee 承让人
}@jJv|| assignment 转让；转让书；转让契
qhG2j; assignment of interest 权益转让
">_|!B&wb^ assignment of letters patent and trade mark 专利证书及商标转让
^K: :g) assignment of property 物业转让；物业转让书
^\ln8!; assignment right 转让权
G;#xcld assignor 转让人
YahW%mv`d associate 有联系的人；有关连人士；相联者；合伙人；联系人
T` j {2 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
kI04<! associate member 附属会员
Het>G{ associated body corporate 相联法人团体
Il>o60u1 associated company 相联公司；联属公司
<\uDt bK associated corporation 相联法团
S&y${f Association of Chartered Certified Accountants [ACCA] [United Kingdom]
/qwY/^ 公认会计师公会〔英国〕
!mWm@ }Ujg Association of Futures Exchange Brokers 香港期货经纪协会
_<2{8>EVf Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
4_CL1g association of underwriters 承保人组织
=aQlT*n%3 assumption of control 接管
DWx; cP8 [ assurance 担保；保险；转易；转易书
p:$v,3: assurance of interest 权益的转易
+t* I{X( at 19XX price 按一九ＸＸ年价格计算
FIAmAZH}_ at a discount 按赔价计算；按贴水价格计算；打折扣
u+z at a premium 按溢价计算；按升水价格计算
W`oyDg,D at call 通知付款；按通知
.waj.9&[l at constant market price 按固定市价计算
^x/D8 M at constant price 按固定价格计算
})kx#_o]'d at cost 按成本计算
1ljcbD)T; at current market price 按当时市价计算；按现时市价计算
_-#o[ >2[ at current price 按当时价格计算；按现时价格计算
x $[_ Hix at factor cost 按要素成本计算；按生产要素成本计算
;.xKVH/ @ at money-of-the-day price 按付款当日价格计算
{*g{9` at or better 按指定或较佳价位〔买卖指令〕
{ ,6J*v"o at par 按面值计算；平价
P_mP ^L at sight 见票即付
` -cw[@uD at the close 按收市盘
x[)]u8^A at the opening 按开市盘
9An \uH)mL attestation 见证；见证条款
U6wy^!_X9 at-the-money option 平价期权
]Lg~ I#/# attorney 受权人；受托代表人
ZQir?1= attornment 新拥有人承认书
)K::WqR%w) attributable profit 可归属利润
O[L#|_BnEO attributable share value 可归属股份价值
HE_ UHv Auckland Stock Exchange 奥克兰证券交易所
(E,[Ad,$ auction 拍卖
Unq~lt%2 auctioneer 拍卖商
}M"])B I
audit 审计；核数
'q de#[VB Audit Commission 审计署
: kE* Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
(M
u;U!M"P 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〕
vg@5`U`^h audit review 帐目审查
9C Ki$L Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
r~ 7}w4U audited account 审计帐目；经审计的帐目
yA*U^:% audited annual account 经审计的周年帐目
c68y\ audited balance sheet 经审计的资产负债表
5 A 5t auditor 核数师；核数主任；审计师
-#G>`T~ auditor's certificate 核数师证明书；审计师证明书
,Csjb1 auditor's report 核数师报告；审计师报告
P*%P"g Aussie bond 澳元债券
<tsexsw austerity budget 紧缩预算
vF~q ".imC Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
l= Jw6F+5 Australia All Ordinaries Index 澳洲所有普通股票指数
pV\ > ? Australian Dollar [AUD] 澳元
Z-_Xt^N Australian Options Market 澳大利亚期权市场
.!lLj1?p Australian Securities Commission 澳洲证券事务监察委员会
aR@+Qf Australian Society of Certified Practising Accountants 澳洲执业会计师公会
<-G3 Qgm Australian Stock Exchange 澳大利亚证券交易所
S1~K.<B Austrian Schilling [ATS] 奥地利先令
m J$[X authentication 认证；鉴证
r|
\"" authority to purchase 委托购买证；委购书
YSfJUB!I authorization 认可；核准；授权；授权书
o@[o6.B< authorization by direction 指示授权
#4"eQ*.*" authorization by instruction 指令授权
Sd.Km a authorization by warrant 令状授权
(~5]1S}F authorization of unit trust 单位信托的认可
umAO&S.+M authorized agent 指定代理人
Slv:CM
M authorized capital 法定资本
`)KGajB authorized clerk 出市员
L\bc R authorized dealer 认可交易商
kSCpr0c authorized financial institution 认可财务机构
vd$>nJ" authorized fund 认可基金
4m=0e authorized fund house 获授权的基金公司；认可基金公司
8r@GoG> authorized institution 认可机构
7Lj:m.0O^ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
n ;vZY authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
>o& %via} authorized insurer 获授权保险人；获认可承保人
?8< =.,r authorized investment 特准投资项目
z?kE((Ey authorized person 获授权人
$nIE;id k authorized representative 获授权代表
)"{}L.gC6 authorized share capital 法定股本
}vgM$ o automated quotation system 自动报价系统
s[/d}S@ > Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
:M`~9MCRf 自动交易系统〔香港期货交易所有限公司〕
* } Z automatic adjustment mechanism 自动调整机制
" s_S!;w@ automatic adjustment system 自动调整系统
<HS{A$] Automatic Clearing House 自动票据交换所
=`N 0 automatic exchange rates accumulation system 自动化汇率累集系统
U#w0 E G Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
ZZ :* c"b: automatic teller machine [ATM] 自动柜员机
0j xXUWO autopay 自动转帐
55] MRv available assets 可用资产
[TqX"@4NS available fiscal reserve 现存财政储备
u}_x available profit 可用利润
C8)s6 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
usoyH0t!? average 平均；平均数；海损
"A~D(1K average basic salary 平均基本薪金
QG
L~?? average consumer expenditure 平均消费开支；一般消费开支
1~2+w]-kU average cost 平均成本
P %vouC0W average cost of land production 增辟土地平均成本
Zn Rj}y average daily turnover 平均每日成交额
KiE'O{Y average daily wage rate 平均每日工资率
/M3; ~ sx average expenditure pattern 平均开支模式
RX^8`}N average growth rate 平均增长率
CO@ kLI average net fixed assets 固定资产平均净值
#(a ;w average of relatives 相对价格平均数
(6[/ 7e) average price 平均价格
t%k`)p7O average propensity to consume 平均消费倾向；一般消费倾向
=> Q d average propensity to save 平均储蓄倾向；一般储蓄倾向
i=rA;2> average rate 平均率
;yjw(OAI* average revenue 平均收入；平均收益
I*a .!/$) average stock 平均库存；平均存货
-y3[\zNe average yearly rent 平均年租
2lN0Sf@ avoidance of double taxation 避免双重课税
[ws;|n h avoidance of tax 避税
