A:
4@#1G* OO A share Ａ股；甲类股份
M0o=bYI abatement of tax 减税；减扣免税额
MnFem $ @ ABN AMRO Bank N.V. 荷兰银行
b 0LjNO@< above-the-line expenditure 线上项目支出；经常预算支出
OB3AZH$ above-the-line receipt 线上项目收入；经常预算收入
4s* P5w_'/ ABSA Asia Limited 南非联合亚洲有限公司
Mr:*l`b_ absolute change 绝对数值变更
lj %8(X u absolute expenditure 实际开支
)<4o"R:* absolute guideline figure 绝对准则数字
W"Dj+ /uS absolute interest 绝对权益
9.e?<u*-z absolute order of discharge 绝对破产解除令
n]4)~ZIAU absolute profit margin 绝对利润幅度
heZ)+}U~ absolute value 实值；绝对值
93fKv absolutely vested interest 绝对既得权益
`u:U{m absorbed cost 已吸收成本；已分摊成本
#c4LdZu9 absorption 吸收；分摊；合并
;3\F b 3d absorption rate 吸收率；摊配率；分摊率
M 4M
4* o ACB Finance Limited 亚洲商业财务有限公司
(d993~|h acceptable form of reciprocity 合理的互惠条件
tZ>>aiI3 acceptable rate 适当利率；适当汇率
R#tz"T@ acceptance agreement 承兑协议
WlP@ Tm5g/ acceptance for honour 参加承兑
jLvI!q acceptor 承兑人；接受人；受票人
LYh5f# acceptor for honour 参加承兑人
P;KbS~ SlC accident insurance 意外保险
F~a5yW:R=) Accident Insurance Association of Hong Kong 香港意外保险公会
O|,+@qtH accident insurance scheme 意外保险计划
Pb} &c accident year basis 意外年度基准
`(;d+fof accommodation 通融；贷款
A4';((OXy accommodation bill 通融票据；空头票据
s5|LD'o! accommodation party 汇票代发人
7x9YA$IE account balance 帐户余额；帐户结余
&m8B%9w account book 帐簿
c%pW'UE& account collected in advance 预收款项
C Cq<y account current book 往来帐簿
K1O/>dN_\O account of after-acquired property 事后取得的财产报告
9Y HSL[ account of defaulter 拖欠帐目
< Q\ `2{ account payable 应付帐款
_1y|#o account payee only [A/C payee only] 只可转帐；存入收款人帐户
&\sg~ account receivable 应收帐款
H?40yu2m5 account receivable report 应收帐款报表
O,qR$#l
account statement 结单；帐单；会计财务报表
i BJ*6orz account title 帐户名称；会计科目
*sJx0<!M} accountant's report 会计师报告
F&lc8 Accountant's Report Rules 会计师报告规则
#2yOqUO\ accounting and auditing procedure 会计与审计程序；会计与核数程序
nIph[Vs-Z Accounting Arrangements 《会计安排》
r_)-NOp accounting basis 会计基础
d;lp^K
M accounting by Official Receiver 破产管理署署长呈交的帐目
MBcOIy[&A Accounting Circular 《会计通告》
j K[VE hs accounting class 会计类别
a-!"m accounting date 记帐日期；会计结算日期
y#AY+
> accounting for money 款项核算
U
YUIp e Accounting Officer 会计主任
\07V h6cj accounting period 会计报告期；会计期
1b3Lan_2 accounting policy 会计政策；会计方针
+Q-~~v7, accounting practice 会计惯例
eV9:AN }K= accounting principle 会计准则
K 1:F{* accounting record 会计记录
Cy6[p accounting report 会计报告
6El%T]^ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
=q
xcM+OX1 Accounting Society of China 中国会计学会
O-T/H-J` accounting statement 会计报表
u .hnQsM accounting system 会计制度；会计系统
=5Q;quKu^5 accounting transaction 会计事项；帐务交易
*kyy''r accounting treatment 会计处理
8" 8{Nf-" accounting year 会计年度
xDADJ>u2K accretion 增值；添加
m$LZ3=v%8 accrual 应计项目；应累算数目
W\ ~ZmA. accrual basis 应计制；权责发生制
73}k[e 7e accrual basis accounting 应计制会计；权责发生制会计
/Z2*>7HM8[ accrue 应累算；应计
qWE"vI22M accrued benefit 应累算利益
nj7Ri=lyS accrued charges 应计费用
Z/-%Eb]L1 accrued cumulative preference share dividend 应累算的累积优先股股息
'2[ _U& e accrued expenses 应累算费用
^"buF\3L accrued interest payable 应付利息；应计未付利息
?U-p
jjM accrued interest receivable 应收利息；应计未收利息
^;@Bz~Z accrued right 累算权益
'3hvR4P accruing profit 应累算的利润
4zf#zJw accumulated fiscal reserve 累积财政储备
) ]~HjA; accumulated profit 累积利润；滚存溢利
r456M-~ accumulated reserve 累积储备
_%1.D0<~-E accumulation of surplus income 累积收益盈余
38'H-]8q" acquired assets 既得资产
T}!7LNE acquisition 收购；购置；取得
*DNH_8m acquisition cost 购置成本
a}>GQu*y acquisition expenses 购置费用
J .?p?-" acquisition of 100% interest 收购全部股权
|um)vlN;9 acquisition of control 取得控制权
vN4X%^:( acquisition of fixed assets 购置固定资产
7gQt
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9(X
*[X# acquisition price 收购价
%;W8; act of God 天灾
Ue,"CQ6H acting partner 执事合伙人
! h4 So4p active market 买卖活跃的市场；交投畅旺的市场；旺市
, JZ@qmQ, active partner 积极参与的合伙人
0]HK (,/h active trading 交投活跃
=u;q98r actual circulation 实际流通
sg6 cq_\ actual cost 实际成本
IBF>4q m" actual expenditure 实际开支；实际支出
i-og eR? actual income 实际入息；实际收入；实际收益
czZ-C +}% actual market 现货市场
`HJw wKd actual price 现货价；实际价格
A1'I K. actual profit 实际利润
@ ic s actual quotation 实盘；实际价位；实际报价
R>0ta
Q actual year basis 按实际年度计算
O/- OW: 03 actuals 实货
+M.|D,wg2 actuarial investigation 精算调查
rW6w1 actuarial principle 精算原则
*v5y]E%aW actuarial report 精算师报告
a9qZI Actuarial Society of Hong Kong 香港精算学会
g)p [A 4 actuarial valuation 精算师估值
%##9.Xm6l actuary 精算师
1^W Aps ad referendum agreement 暂定协议；有待覆核的协定
Bk z ad valorem duty 从价税；按值征税
JGdBp j: ad valorem duty system 从价税制
5rcno.~QO ad valorem fee 从价费
92tb`' ad valorem tariff 从价关税
[R:O'AP}@} additional allowance 额外免税额
ix/uV)]k` additional amount for unexpired risk 未过期风险的额外款额
ftH
0aI additional assessable profit 补加应评税利润
CNN?8/u!@ additional assessment 补加评税
kU^@R<Fo additional commitment 额外承担
:iWV:0)P additional commitment vote 额外承担拨款
hOC,Eo additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
vcSS+ additional dependent parent allowance 供养父母额外免税额
TX +t
additional provision 额外拨款
2 rBF<z7 additional stamp duty 附加印花税
Wex4>J<`/ additional tax 补加税罚款；补加税款
~,guw7F Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
. LS.Z
4@ adjudged bankrupt 被裁定破产
Rd!.8K[ adjudicated bankrupt 裁定破产人
n&Tv]- adjudication fee 裁定费；评定印花税额手续费；评估契据费
.ev]tu2N adjudication of bankruptcy 裁定破产；宣告破产
[{c8:)ar adjudication of insolvency 裁定无力偿还债务
~G$OY9UC adjusted actual 经调整的实数；调整后的实数
"l@~WE adjusted current assets 经调整的流动资产；调整后的流动资产
"bO] adjusted figure 经调整的数字；调整后的数额
vaU7tJ: adjusted liabilities 经调整的负债；调整后的负债
+I~?8* adjusted loss 经调整的亏损；调整后的亏损
rLXn35O 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
g!Qum RF adjusted profit 经调整的利润；调整后的利润
aOuon0 adjusted surplus 经调整的盈余额；调整后的盈余额
>L (F{c: adjusted value 经调整的价值；调整后的价值
VuR BJ2D adjustment 调整；修订；理算〔保险〕
x$p\ocA adjustment centre 调剂中心
J+4uUf/d! adjustment lag 调整过程的时间差距；调整时差
Q: LuRE!t adjustment mechanism 调整机制
Umd!j , adjustment of loss 亏损调整
S:j0&* adjustment process 调整过程；调整程序
| UaI i^ adjustment range 调整幅度
Q6>vF)(
- administered exchange rate 受管制汇率
b$ e J H Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
IpP0|:} administration expenses 行政费用
d^Wh-U administration fee 手续费；行政费
m6 gr!aT administration in bankruptcy 破产管理
(Zn\S*_@/ administration order 遗产管理令
%2+]3h >g administrator 管理人；遗产管理人
@ rF\ 6I administrator of the estate 遗产管理人
u`~{:V admission of debt 债项承认书
GhT7:_r~ admission of proof 接纳债权证明
th<]L<BP/ advance 放贷款项；垫付款项；预支款项；预付款项
CNz[@6-cYU advance account 暂支帐目；预付款帐户
;wF|.^_2 advance compensation 预付补偿金
3$b(iI< " advance from shareholder 股东垫款
:tgTYIF advance pending reimbursement 预支以待日后付还
D0P% .r"v advanced economy 先进经济体系
",+uvJT1O advancement 预付；预付财产
93dotuF advances warrant 垫款令
@W,Y_8: advancing 贷出
Y>%N uL|s adverse balance 逆差
5a&w M adverse exchange 逆汇
y{sA[ " advertisement addressed to shareholders 在报章刊登的致股东通告
WWL V y( advice for collection 托收通知书
525 >=h advice of drawing 提款通知书；汇票通知书
pSP_cYa#(# advice of payment 付款通知
KWUz]>Z Advisory Committee [Securities and Futures Commission]
)X/Faje 谘询委员会〔证券及期货事务监察委员会〕
*X # e Advisory Committee on Diversification 经济多元化谘询委员会
ZL>V9UWN affidavit 誓章；遗产申报誓章
P(;c` affidavit of no receipt 述明无收款的誓章
,W-0qN&%/ affiliate 联号；联营公司；附属公司
Gpu?z- ) affiliated company 附属公司；联号；联营公司
g2]-Q. affirmation [estate duty] 非宗教式宣誓〔遗产税〕
O /&% `&2 affordability 负担能力
$5IrM 7i African Development Bank [AfDB] 非洲开发银行
QhUr aZ after-acquired property 事后取得的财产
75HL after-hours dealing 市后交易
.g~@e_;): after-tax profit 税后盈利；税后利润；税后溢利
a\w | tf agency agreement 代理协议
o~K 2K5I agency expenses 代理机构的开支
-(.7/G'Vk> agency fee 代理费
57>ne)51 Agency Law 《代理法》
QFPx4F7(e agent 代理人；承销人
8hfh,v5( agent of company 公司代理人
>N
J$ ac agent's fee 代理人费；经纪费
Wd AGZUp aggregate 总计；总数；总体数字
SS~Q ;9o aggregate amount 总款额；总额
u^9 c` aggregate assets and liabilities 总体资产与负债
w!RH*S aggregate at constant price 按固定价格计算的总体数字
av?B pN"l aggregate demand 总需求
"BRE0Ir: aggregate gross position 总持仓量
)'~FDw\6 aggregate limit 总限额
Anv8)J!9u aggregate of salaries tax 合计薪俸税
.B 13)$C aggregate performance 总体表现；总体业绩
G#: !wI aggregate supply 总体供应
q#`^EqtUF aggregate surplus 总盈余
q1Sm#_7 aggregate total 整体总额
}D+8 K aggregate value 总值；合计价值
)mdNvb[*n aggregated basis 合计基准
7
L\? aggregated net chargeable income 合计应课税入息实额
to 6Q90( aggregation 合并计算；合计；总和
y7OG[L/ aggregation of incomes of husband and wife 夫妇入息合并计算
&*aU2{,s,; aggregation of property 财产的总和
T6$<o\g' agio 差价；贴水
cloI 6%5r 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》
~PnpYd<2 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
EC'bgFe 《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》
0Q >|s_ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
E+zn\v 《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》
fJ2{w [ne Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
m !60. 《香港政府和大韩民国政府关于相互促进和保护投资协定》
F* }Q^% agreement for a settlement 授产协议
|s a7Y_ agreement for assignment 转让协议
HW72 6K* agreement for sale 售卖协议；买卖协议
dA/o 4co agreement for sale and purchase 买卖协议
|vz;bJG agreement for the payment of interest 支付利息协议
zDyeAxh4 agreement for the repayment of money 还款协议
x Ui!|c agreement of reinsurance 再保险协议
QJWES%m` Agricultural Bank of China 中国农业银行
9Oyi:2A air passenger departure tax 飞机乘客离境税
]4mj 1g&C Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
- >I{
:# airport tax 机场税
I%9 19 alcohol duty 酒精税
3 ?F@jEQk alienation 让与；让渡；转让
>-lL -%N_ alimony 生活费；赡养费
H$amt^|zQ4 All Ordinaries Index [AOI] 所有普通股指数
X.l"f'` l all risks 全险；综合险
~q(C j"7 All Sales Record for Stock Market 《股票市场成交报告》
xm5FQ) T Allied Capital Resources Limited 新联财务有限公司
0t?<6-3`/ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
K=TW}ZO allocation letter 拨款信件
i%PHYSJ. allocation of fund 分配款项；预留款项
O^weUpe\ allocation of profit 利润分配；溢利分配
YO$b# allocation warrant 拨款令
@ ^cgq3H' allotment 分配；配股
[; ?{BB allotment notice 股份配售通知；配股通知
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'7] i allotment of shares 股份分配
b^DV9mO4J allowable 可获宽免；免税的
w s>Iyw.u allowable business loss 可扣除的营业亏损
}#>d2 =T$ allowable expenses 可扣税的支出
n "KJB allowance 免税额；津贴；备抵；准备金
_np>({ allowance for debts 债项的免税额
oy
bzD allowance for depreciation by wear and tear 耗损折旧免税额
( L\G!pP. allowance for funeral expenses 殡殓费的免税额
8/?uU]#Q allowance for inflation 为通货膨胀而预留的款项；通胀准备金
l=~9 9mE allowance for repairs and outgoings 修葺及支出方面的免税额
F>kn:I"X) allowance to debtor 给债务人的津贴
`OReSg
2 alteration of capital 资本更改
%GCd?cFF alternate trustee 候补受托人
D.R| HqZ amalgamation 合并
|uwteG5?$s ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
TL{pc=eBo ambit of charges 征税范围；收费范围
.N5R?fmD amended valuation 经修订的估值
X /,1] American Commodities Exchange 美国商品交易所
>m6,xxTR American Express Bank Limited 美国运通银行
*2
$m>N American Stock Exchange 美国证券交易所
#'Y6UGJ\n amortization 摊销
a 8hv .43 amount due from banks 存放银行同业的款项
(Zn3-t* amount due from banks abroad 存放海外银行同业的款项
7W firRM amount due from holding companies 控股公司欠款
9Q7c UoxY amount due from local banks 存放本港银行同业的款项
OGi4m | amount due to banks 银行同业的存款
| ,l=v`/ amount due to banks abroad 海外银行同业的存款
sFM>gG amount due to holding companies 控股公司存款
[-Tt11 amount due to local banks 本港银行同业的存款
%802H%+ amount due to outport banks 外埠银行同业的存款
H&=4y) /. amount for note issue 发行纸币的款额
h9w^7MbO amount of bond 担保契据的款额
wQrPS amount of consideration 代价款额
o p5^9`" amount of contribution 供款数额
DD6`k*RIk. amount of indebtedness 负债款额
us,,W(q amount of principal of the loan 贷款本金额
<T.#A8c amount of rates chargeable 应征差饷数额
C\ 2 >7 amount of share capital 股本额
UFAMbI amount of sums assured 承保款额
? CW^*S o amount of variation 变动幅度
P}Wh E amount of vote 拨款数额
X`v 79`g_ amount payable 应付款额
X1V}%@3: amount receivable 应收款额
M N M> Amsterdam Stock Exchange 阿姆斯特丹证券交易所
]#-/i2-K analysis 分析
i 2} =/ ancillary risk 附属风险
5A ]LNA4i annual account 周年帐目；周年帐目报表；年度决算；年结
f+aS2k(e> annual accounting date 年结日期
Ta\8 >\ 6 annual allowance 每年免税额；年积金；年度津贴；年津
9Glfi@ . annual balance 年度余额
Ysc|kxLb annual disposable income 每年可动用收入
'"fU2M<. annual estimates 周年预算
nP{sCH 1 annual fee 年费
Z=Y _;dS 9 annual general meeting 周年大会
0CV sDVA annual growth rate 年增率；每年增长率
\%?8jQ'tX annual long-term supplement 长期个案每年补助金
7- 3N annual pensionable emolument 可供计算退休金的年薪
ocA'goI- annual report 年报
I1 R\Ts@ Annual Report on the Consumer Price Index 《消费物价指数年报》
c;8" vJ annual return 周年报表；周年申报表；每年报税表格
-f;j1bQ Annual Return Rules 《周年报表规则》
5nM9!A\D annual review of consumer prices 每年消费物价回顾
':2*+ annual roll-forward basis 逐年延展方式
# pjyhH@ annual salary 年薪
"K$ Wh1<7 annual statement 年度报表；年度决算表
3| '#n[3 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
cM<hG:4%wX annuitant 年金受益人
0@e}hv; annuity 年金
{Fp`l\, annuity contract 年金合约
s8yTK2v2\ annuity on human life 人寿年金
PxVI {:Uz antecedent debt 先前的债项
6v2RS ante-dated cheque 倒填日期支票
3{I=#>; anticipated expenditure 预期开支
.";tnC!e anticipated net profit 预期纯利
E
^SM` anticipated revenue 预期收入
xX&>5 " anti-inflation measure 反通货膨胀措施
,ORG"]_F anti-inflationary stance 反通货膨胀立场
zr; Y1Xt4 apparent deficit 表面赤字
rb}wv16? apparent financial solvency 表面偿债能力
cH* /zNp apparent partner 表面合伙人
3VRZM@i application for personal assessment 个人入息课税申请书
E agmafu application of fund 资金应用
B-ri}PA application to release as liquidator and to destruct the books of accounts and documents
G_, t\ 申请免除清盘人职务及毁灭帐簿与文件
E_![`9i appointed actuary 委任精算师
%L \{kUam appointed auditor 委任核数师；委任审计师
K,C $J
I appointed trustee 委任的受托人
M\?uDC9 appointer 委任人
b6WC @j`*T apportioned pro rata 按比例分摊
6|9g4@Hy apportionment 分配；分摊
?<yq 2`\4O Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
peTO-x^a- apportionment formula 分摊方程式
n"<GJ. { apportionment of estate duty 遗产税的分摊
jQ_|z@OV appraisal 估价；评估
%X9:R'~ sP appreciable growth 可观增长
M Nf @HG appreciable impact 显着影响
fBWJ%W appreciable increase 可观增长
5Du>-.r appreciation 增值；升值
K7[AiU_I appreciation against other currencies 相对其他货币升值
X@h^T> [" appreciation of the exchange value of Hong Kong dollar 港元汇值上升
LcpyW=)}"V appreciation tax 增值税
%M;_(jda appropriation 拨款；拨用；拨付
rMXOwkE appropriation account 拨款帐目
/!{A=N Appropriation Bill 拨款法案
+Sd x8 Z5 appropriation-in-aid system 补助拨款办法
vA "`0 approved assets 核准资产
#EQx approved basket stock 认可一篮子证券
4F r7jD,#k approved budget 核准预算
$ `XN approved charitable donation 认可慈善捐款
FG;<`4mY approved charitable institution 认可慈善机构
B=Zukg1G approved currency 核准货币；认可货币
hV>4D&< approved estimates 核准预算
~g
K-5}%! approved estimates of expenditure 核准开支预算
7k`*u) Q approved overseas insurer 核准海外保险人
u .pKK
approved overseas trust company 核准海外信托公司
A K~`pq[. approved pooled investment fund 核准汇集投资基金
~*PK080N} approved provident fund scheme 认可公积金计划
K5)yM @cq approved provision 核准拨款
lEyG9Xvi approved redeemable share 核准可赎回股份
WK_y1(v> approved regional stock 认可地区性证券
GEe 0@q#YA approved retirement scheme 认可退休金计划
%g]$ Vfpy approved subordinated loan 核准附属贷款
?LV -W arbitrage 套戥；套汇；套利
_/N 'I7g arbitrageur 套戥者；套汇者
0x> / 6 << arbitrary amount 临时款项
L&DF,fWsF& arrangement 措施；安排；协定
#E$Z[G ] arrears 欠款
_']%qd"% arrears of pay 欠付薪酬
35%[D Ukb arrears of revenue 逾期未收税款；逾期未收的帐项
N)vk0IM! articles of association 组织章程；组织细则；组织章程细则
}o!#_N0T Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Xew1LPI ascertainment of profit 确定利润
StdS$XW "Asia Clear" “亚洲结算系统”
O7'<I|aD Asia Commercial Bank Ltd. 亚洲商业银行有限公司
p29yaM Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
,{uW8L Asian Development Fund [ADF] 亚洲发展基金
6HEqm>Yau Asian dollar bond 亚洲美元债券
Ha=_ u+@ Asian dollar market 亚洲美元市场
d Y:|Ef|v( Asian dollar rate 亚洲美元利率
y} $ P, Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
KT LbqSS\ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
l?o-!M{ asked price 沽盘；喊价；索价；卖方报价
!Ig|m+ assessable income 应评税入息
_X,[]+ziu% assessable loss 应评税亏损
)y%jLiQv assessable profit 应评税利润
]< s\V-y assessable value 应评税值
[w&#+h-q assessed profit 估定利润
O2`oe4."vd assessed value 经评估价值
JGk3 b=K assessment 评税；评定；估价；评税单
f.aB?\"f6 assessment number 评税编号；估价编号
Uw2,o|=O assessment of additional tax 补加税评税
|b$>68: assessment of performance 业绩评估；实绩评价
F}6DB* Assessor 评税主任
wDT>">&d asset price bubbles 资产价格泡沫
Z{,GZT asset-backed securities 具资产保证的证券
3wN?|N assets accretion 资产增值
Y o~LckF F assets and liabilities 资产与负债
"w npiB} assets betterment statement 资产递增表；资产改进表
}pl]9 assets lending 实物放款；有抵押贷款
T}L^ CU0 assets of the company passing on the death 死者去世时转移的公司资产
@pF
fpHq?> assets pledged as security for liabilities 用作负债抵押的资产
5|<yfk8*J assets portfolio 资产投资组合
eK Z@ FEZ assets price 资产价格
C%}]"0Q1 assets quality 资产质素
&dhcKO< 4 assets realization 资产变现
%Y cx C0S[ assets refinancing arrangement 资产再集资安排
kf%&d}2to assets securitization 资产证券化
"*++ 55 assets situated outside Hong Kong 在香港以外地方的资产
T3USNc51 assets stripping 削减资产；拆卖资产
.>m H]/]m assets value 资产值
]>R`;"( assignee 承让人
Jm U<y assignment 转让；转让书；转让契
g.B%#bfg assignment of interest 权益转让
e/"yGQu assignment of letters patent and trade mark 专利证书及商标转让
X q }Ucpj assignment of property 物业转让；物业转让书
HE#,(;1i assignment right 转让权
7BL |x assignor 转让人
Q00R<hu@F associate 有联系的人；有关连人士；相联者；合伙人；联系人
Vs#"SpH{ ' Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
z-EwX E associate member 附属会员
B ~fSMB6h associated body corporate 相联法人团体
G XDC@+$14 associated company 相联公司；联属公司
sU) TXL'_! associated corporation 相联法团
?S (im Association of Chartered Certified Accountants [ACCA] [United Kingdom]
h>}ax\h 公认会计师公会〔英国〕
H~A"C'P3# Association of Futures Exchange Brokers 香港期货经纪协会
K0w<[CO Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
B.89_!/:p association of underwriters 承保人组织
q,[k7&HS assumption of control 接管
C`\9c ej assurance 担保；保险；转易；转易书
,HFs.9#&B assurance of interest 权益的转易
uh]"(h( > at 19XX price 按一九ＸＸ年价格计算
k: b/Gq` at a discount 按赔价计算；按贴水价格计算；打折扣
S~KS9E~\ at a premium 按溢价计算；按升水价格计算
a q3~!T;W at call 通知付款；按通知
3lo;^KX ! at constant market price 按固定市价计算
2 \^G['9 at constant price 按固定价格计算
X}ZlW J at cost 按成本计算
XD PL;(? at current market price 按当时市价计算；按现时市价计算
:P3{Nxa at current price 按当时价格计算；按现时价格计算
+c^_^Z$_4o at factor cost 按要素成本计算；按生产要素成本计算
s|Z:}W ?{ at money-of-the-day price 按付款当日价格计算
` W@T'T" at or better 按指定或较佳价位〔买卖指令〕
?b||Cr at par 按面值计算；平价
=43I1&_
at sight 见票即付
0cHfxy3 at the close 按收市盘
O^5U B~ at the opening 按开市盘
KAd_zkUA attestation 见证；见证条款
+7,8w at-the-money option 平价期权
Zy^=fM attorney 受权人；受托代表人
DH
6q7"@ attornment 新拥有人承认书
n;wwMMBM attributable profit 可归属利润
yL0f1nS attributable share value 可归属股份价值
f|OI` Auckland Stock Exchange 奥克兰证券交易所
RFw(]o,9cR auction 拍卖
Z&_y0W=t auctioneer 拍卖商
PK_ s#uC audit 审计；核数
otO
j^x U Audit Commission 审计署
qAo AUD m Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
'It?wB W 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〕
B[r<m J audit review 帐目审查
vxZg &SRK Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
> 2#%$lX6 audited account 审计帐目；经审计的帐目
'"y}#h__T audited annual account 经审计的周年帐目
Yc^%zxub audited balance sheet 经审计的资产负债表
R ( G2qi auditor 核数师；核数主任；审计师
+a%xyD:.? auditor's certificate 核数师证明书；审计师证明书
3gAR4 auditor's report 核数师报告；审计师报告
5iVQ c -m& Aussie bond 澳元债券
$9 K(F~/ austerity budget 紧缩预算
pz{'1\_+9 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
)zU: Australia All Ordinaries Index 澳洲所有普通股票指数
i3#'*7f%j Australian Dollar [AUD] 澳元
8".2)W4*
Australian Options Market 澳大利亚期权市场
LheFQ A Australian Securities Commission 澳洲证券事务监察委员会
$.pTB(tO Australian Society of Certified Practising Accountants 澳洲执业会计师公会
NmJ`?-Z Australian Stock Exchange 澳大利亚证券交易所
$B \ H Austrian Schilling [ATS] 奥地利先令
I,b9t\(6 authentication 认证；鉴证
?v:ZU~i authority to purchase 委托购买证；委购书
IV'p~t authorization 认可；核准；授权；授权书
H$! +A authorization by direction 指示授权
Z7fg
25 authorization by instruction 指令授权
q j&b o authorization by warrant 令状授权
.2 0V
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fAGctRGH authorized agent 指定代理人
`H\)e%] authorized capital 法定资本
Y;Ap9i* authorized clerk 出市员
}Dn^d}?s|| authorized dealer 认可交易商
HTV ~ ?E authorized financial institution 认可财务机构
H3 , ut authorized fund 认可基金
8-m
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K/txD20
O| authorized institution 认可机构
~2@Lx3t$ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
(9 sIA*,} authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
jNA1O68 N authorized insurer 获授权保险人；获认可承保人
|~WYEh authorized investment 特准投资项目
UUeB;'E+ authorized person 获授权人
?c]n^GvG authorized representative 获授权代表
Q $~n/ authorized share capital 法定股本
[:iv4>Z Z automated quotation system 自动报价系统
3GF2eS$ $P Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
&SH1q_&BQ 自动交易系统〔香港期货交易所有限公司〕
b O=yi) automatic adjustment mechanism 自动调整机制
+L0w;w T automatic adjustment system 自动调整系统
zvY+R\,in Automatic Clearing House 自动票据交换所
MuwQZ] u automatic exchange rates accumulation system 自动化汇率累集系统
b7HffO O Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
d H?
ScXM= automatic teller machine [ATM] 自动柜员机
.Pe9_ZH$W autopay 自动转帐
PY` L$e available assets 可用资产
0w %[ available fiscal reserve 现存财政储备
DVlJ* A available profit 可用利润
&fwS{n;U Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
g JjN<&, average 平均；平均数；海损
er2cQS7R average basic salary 平均基本薪金
x&Cp> +i average consumer expenditure 平均消费开支；一般消费开支
; Y"N6% average cost 平均成本
N>|XS
, average cost of land production 增辟土地平均成本
=wG+Ao average daily turnover 平均每日成交额
<P_ea/5:| average daily wage rate 平均每日工资率
~=En +J}* average expenditure pattern 平均开支模式
bl ;zR average growth rate 平均增长率
Ow:1?Z{4 average net fixed assets 固定资产平均净值
fuUm}N7 average of relatives 相对价格平均数
@*>Sw>oet average price 平均价格
C$d>_ r average propensity to consume 平均消费倾向；一般消费倾向
t{dSX?<nt average propensity to save 平均储蓄倾向；一般储蓄倾向
S QY"OBo<e average rate 平均率
t
P"\J(x average revenue 平均收入；平均收益
u,1}h L average stock 平均库存；平均存货
+/rH(Ni average yearly rent 平均年租
!2tW$B P^ avoidance of double taxation 避免双重课税
3GH(wSv9\ avoidance of tax 避税
