A:
iUbcvF3aP A share Ａ股；甲类股份
.P#t"oW} abatement of tax 减税；减扣免税额
+
B<7]\\M ABN AMRO Bank N.V. 荷兰银行
;OC{B}.vH above-the-line expenditure 线上项目支出；经常预算支出
MU4 BAN above-the-line receipt 线上项目收入；经常预算收入
87F]a3 ABSA Asia Limited 南非联合亚洲有限公司
e=+q*]> absolute change 绝对数值变更
:w]NN \ absolute expenditure 实际开支
%Z8w UG absolute guideline figure 绝对准则数字
T|p%4hH absolute interest 绝对权益
r 6&+pSA> absolute order of discharge 绝对破产解除令
@=OX7zq\h- absolute profit margin 绝对利润幅度
_7b4+ L absolute value 实值；绝对值
h.\p+Qw. absolutely vested interest 绝对既得权益
>>c%I c absorbed cost 已吸收成本；已分摊成本
(coaGQ@d absorption 吸收；分摊；合并
?rY +,nQP absorption rate 吸收率；摊配率；分摊率
W/VE B3P>Z ACB Finance Limited 亚洲商业财务有限公司
`# :(F z acceptable form of reciprocity 合理的互惠条件
nub!*)q acceptable rate 适当利率；适当汇率
m=TZfa^r acceptance agreement 承兑协议
F$ckW'V acceptance for honour 参加承兑
5S[:;o acceptor 承兑人；接受人；受票人
x \I uM acceptor for honour 参加承兑人
k*OHI/uiow accident insurance 意外保险
IOa@dUh7a, Accident Insurance Association of Hong Kong 香港意外保险公会
Wj 8WT)cB accident insurance scheme 意外保险计划
Gzp*V r accident year basis 意外年度基准
v%kl*K`* accommodation 通融；贷款
X/bu z accommodation bill 通融票据；空头票据
tkmzOc H accommodation party 汇票代发人
3e>U(ES account balance 帐户余额；帐户结余
e~SRGyIww account book 帐簿
r)B55;*Fh account collected in advance 预收款项
v|dt[>G account current book 往来帐簿
b 'I@TLE') account of after-acquired property 事后取得的财产报告
^A=2#j~H\ account of defaulter 拖欠帐目
WD5jO9Oai account payable 应付帐款
: )y3 & I account payee only [A/C payee only] 只可转帐；存入收款人帐户
ixL[(*V account receivable 应收帐款
TEla?N account receivable report 应收帐款报表
^x Z=";eq account statement 结单；帐单；会计财务报表
PzT@ q\O account title 帐户名称；会计科目
--k!KrL accountant's report 会计师报告
:Dfl ,=S Accountant's Report Rules 会计师报告规则
1+ [,eq accounting and auditing procedure 会计与审计程序；会计与核数程序
`QZK W Accounting Arrangements 《会计安排》
\p%D;g+c accounting basis 会计基础
)=cJW(nfP accounting by Official Receiver 破产管理署署长呈交的帐目
a]J>2A@-I Accounting Circular 《会计通告》
l
GJ N;G7 accounting class 会计类别
h7 mk< accounting date 记帐日期；会计结算日期
qoZe<jW ( accounting for money 款项核算
8g=];@z Accounting Officer 会计主任
cG (%P$ accounting period 会计报告期；会计期
] K+8f- accounting policy 会计政策；会计方针
a5(9~. 9 accounting practice 会计惯例
Z{gDEo) accounting principle 会计准则
] z2x`P^oI accounting record 会计记录
%0({ MU accounting report 会计报告
:UX8^+bfZ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
*,)1Dcv( Accounting Society of China 中国会计学会
'$VP\Gj. accounting statement 会计报表
[+
: zlA accounting system 会计制度；会计系统
t.
HwX9 accounting transaction 会计事项；帐务交易
HdyE`FY \ accounting treatment 会计处理
]bbP_n8 accounting year 会计年度
3N dO3-~) accretion 增值；添加
$oJjgA xcZ accrual 应计项目；应累算数目
#bCUI*N"P accrual basis 应计制；权责发生制
=@&>r5W1 accrual basis accounting 应计制会计；权责发生制会计
s@g _F accrue 应累算；应计
p} JGx^X ~ accrued benefit 应累算利益
o?+?@Xb' accrued charges 应计费用
DH bS=Iih accrued cumulative preference share dividend 应累算的累积优先股股息
n<F3&2w accrued expenses 应累算费用
It VVI"- accrued interest payable 应付利息；应计未付利息
p<& >1}j= accrued interest receivable 应收利息；应计未收利息
/`t}5U>S_ accrued right 累算权益
0X$2~jV> accruing profit 应累算的利润
a/3yn9`sQ accumulated fiscal reserve 累积财政储备
"yl6WG# J accumulated profit 累积利润；滚存溢利
> jnx2$ accumulated reserve 累积储备
:;IZ|hU accumulation of surplus income 累积收益盈余
lanU)+U. acquired assets 既得资产
~jzT;9: acquisition 收购；购置；取得
p@h<u!rL8 acquisition cost 购置成本
@LY[kt6o acquisition expenses 购置费用
lv~ga2 >z acquisition of 100% interest 收购全部股权
tv 2k&\1 acquisition of control 取得控制权
` +)Bl%* acquisition of fixed assets 购置固定资产
jk Aru_C acquisition of shell “买壳”
06`caG|]-M acquisition price 收购价
l\!`Z hM, act of God 天灾
Fu% n8 acting partner 执事合伙人
> "z`))9 active market 买卖活跃的市场；交投畅旺的市场；旺市
FE:} D ;$ active partner 积极参与的合伙人
s#aan e active trading 交投活跃
xgtx5tg actual circulation 实际流通
~S<}q6H. actual cost 实际成本
_,? xc" actual expenditure 实际开支；实际支出
5g;mc.Cvt actual income 实际入息；实际收入；实际收益
I0;gTpt9 actual market 现货市场
zm_8{Rta} actual price 现货价；实际价格
ZkdSgc') actual profit 实际利润
> .H} (! actual quotation 实盘；实际价位；实际报价
^)'D
eP/ actual year basis 按实际年度计算
4F<wa s/ actuals 实货
ScQ9p379 actuarial investigation 精算调查
9j}Q~ v\ actuarial principle 精算原则
) r"7" i actuarial report 精算师报告
W}|k!_/ Actuarial Society of Hong Kong 香港精算学会
Hq&MePl[ actuarial valuation 精算师估值
:*R+ee,& - actuary 精算师
A+}O~,mxP8 ad referendum agreement 暂定协议；有待覆核的协定
o#D'"Tn! ad valorem duty 从价税；按值征税
l\2"u M#7 ad valorem duty system 从价税制
F>?~4y,b7 ad valorem fee 从价费
"*TP@X?@f ad valorem tariff 从价关税
,Ww.W'#P additional allowance 额外免税额
bIzBY+P additional amount for unexpired risk 未过期风险的额外款额
&'/bnN +R additional assessable profit 补加应评税利润
1uE M;O additional assessment 补加评税
QtcYFf
g additional commitment 额外承担
DYrci?8Ith additional commitment vote 额外承担拨款
#MviO!@ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
b/tc D r additional dependent parent allowance 供养父母额外免税额
Zrew}0 additional provision 额外拨款
#miG"2ea.. additional stamp duty 附加印花税
<p?oFD_e4 additional tax 补加税罚款；补加税款
8|u8J0^ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
MM&qLAa"f adjudged bankrupt 被裁定破产
M+)ENv e adjudicated bankrupt 裁定破产人
Ci[Ja#p7$h adjudication fee 裁定费；评定印花税额手续费；评估契据费
mi@uX@ # adjudication of bankruptcy 裁定破产；宣告破产
iszVM adjudication of insolvency 裁定无力偿还债务
S2 P9C " adjusted actual 经调整的实数；调整后的实数
LaL{
^wP adjusted current assets 经调整的流动资产；调整后的流动资产
rKTc 6h:) adjusted figure 经调整的数字；调整后的数额
y>cT{ )E$ adjusted liabilities 经调整的负债；调整后的负债
- vh\XO adjusted loss 经调整的亏损；调整后的亏损
mR#"ng 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
@Hr1.f adjusted profit 经调整的利润；调整后的利润
qZlL6 adjusted surplus 经调整的盈余额；调整后的盈余额
M"Z/E>ne adjusted value 经调整的价值；调整后的价值
61 sEeM adjustment 调整；修订；理算〔保险〕
/N ")uuv adjustment centre 调剂中心
@HY P_hR adjustment lag 调整过程的时间差距；调整时差
kk OjAp{<t adjustment mechanism 调整机制
;g?o~ev 8 adjustment of loss 亏损调整
x 4`| [ adjustment process 调整过程；调整程序
k`\L-*:Ji adjustment range 调整幅度
+xU=7chA administered exchange rate 受管制汇率
7c<_j55( Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
& Gm3 administration expenses 行政费用
K]^Jl0 administration fee 手续费；行政费
XAB/S8 e administration in bankruptcy 破产管理
7{V N27Fa_ administration order 遗产管理令
_Om5w p =: administrator 管理人；遗产管理人
R-2Aby ts2 administrator of the estate 遗产管理人
d7Z$/ $ admission of debt 债项承认书
I]Z"?T admission of proof 接纳债权证明
2Y;iq R advance 放贷款项；垫付款项；预支款项；预付款项
a!&m\+? advance account 暂支帐目；预付款帐户
|T*t3} advance compensation 预付补偿金
COxJ,v ( advance from shareholder 股东垫款
6rlM\k@! advance pending reimbursement 预支以待日后付还
b8 6c[2 advanced economy 先进经济体系
;Wn0-`_1, advancement 预付；预付财产
y+7A?"s) advances warrant 垫款令
>QB Dxm advancing 贷出
iE ]^ 6i adverse balance 逆差
@y|JIBBRc adverse exchange 逆汇
\Awqr:A& advertisement addressed to shareholders 在报章刊登的致股东通告
!$Arc^7r advice for collection 托收通知书
w-Q=oEt advice of drawing 提款通知书；汇票通知书
R78P](1\> advice of payment 付款通知
mE9ytFH\k Advisory Committee [Securities and Futures Commission]
~`0=-Qkd 谘询委员会〔证券及期货事务监察委员会〕
("=B,%F_ Advisory Committee on Diversification 经济多元化谘询委员会
uK[gI6M affidavit 誓章；遗产申报誓章
JaN53,&< affidavit of no receipt 述明无收款的誓章
7+$P6[* affiliate 联号；联营公司；附属公司
r90R~'5x9 affiliated company 附属公司；联号；联营公司
+1eb@b X affirmation [estate duty] 非宗教式宣誓〔遗产税〕
;F/s!bupCM affordability 负担能力
xoQqku"vn African Development Bank [AfDB] 非洲开发银行
iH-(_ $f; after-acquired property 事后取得的财产
4EhWK;ra
after-hours dealing 市后交易
I=k`VI d: after-tax profit 税后盈利；税后利润；税后溢利
vfh\X1Ui} agency agreement 代理协议
'=UsN_@ agency expenses 代理机构的开支
)<T2J0* agency fee 代理费
^>s{o5H& Agency Law 《代理法》
h gdr\
F agent 代理人；承销人
\'B%lXh agent of company 公司代理人
|e2s{J2 agent's fee 代理人费；经纪费
i>=y3x" aggregate 总计；总数；总体数字
C1-Jj_XQ. aggregate amount 总款额；总额
nd h\+7 aggregate assets and liabilities 总体资产与负债
u}jC$T>2%6 aggregate at constant price 按固定价格计算的总体数字
|+1k7S , aggregate demand 总需求
z~jk_|?|? aggregate gross position 总持仓量
&qm:36Y7Xg aggregate limit 总限额
Eq5X/Hx aggregate of salaries tax 合计薪俸税
%,udZyO3uR aggregate performance 总体表现；总体业绩
}jL4F$wC aggregate supply 总体供应
&Z+.FTo aggregate surplus 总盈余
NDG?X s [2 aggregate total 整体总额
"ZG2olOqLI aggregate value 总值；合计价值
"gXvnl aggregated basis 合计基准
n%{oFTLCo aggregated net chargeable income 合计应课税入息实额
*#B"%;Ln aggregation 合并计算；合计；总和
V|;os aggregation of incomes of husband and wife 夫妇入息合并计算
>UV =k :Q aggregation of property 财产的总和
B\>3[_n agio 差价；贴水
_9 z+xl 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》
Fz] !2rt Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
:]`J cJ 《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》
%z[" TVH Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
eGI&4JgJ. 《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》
' uLYah Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Z C&4uNUr 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Bs<LJzS{V agreement for a settlement 授产协议
e!4Kl: agreement for assignment 转让协议
nyPW6VQ0n agreement for sale 售卖协议；买卖协议
W\z <p P agreement for sale and purchase 买卖协议
uJJP<mDgA agreement for the payment of interest 支付利息协议
.1[pO_ agreement for the repayment of money 还款协议
I! ~3xZ agreement of reinsurance 再保险协议
QaAMiC ZFR Agricultural Bank of China 中国农业银行
^K!R4Y4t air passenger departure tax 飞机乘客离境税
(FOJHjtkM Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
?MJ 5GVeH airport tax 机场税
$# b alcohol duty 酒精税
L$; g f_L alienation 让与；让渡；转让
d)v!U+-|' alimony 生活费；赡养费
WZ
,t~TN All Ordinaries Index [AOI] 所有普通股指数
>fgV!o4 all risks 全险；综合险
n s&(g^ All Sales Record for Stock Market 《股票市场成交报告》
vpu
Allied Capital Resources Limited 新联财务有限公司
N qN9 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
83: qIfF allocation letter 拨款信件
KI5099 _/ allocation of fund 分配款项；预留款项
&- ZRS/_d> allocation of profit 利润分配；溢利分配
;}Acy VV allocation warrant 拨款令
2spK#0n.HV allotment 分配；配股
mC E Wp allotment notice 股份配售通知；配股通知
CdiL{zH\3 allotment of shares 股份分配
21\?FQrz allowable 可获宽免；免税的
)H1chNI ) allowable business loss 可扣除的营业亏损
eRIdN(pP allowable expenses 可扣税的支出
9q"G g? allowance 免税额；津贴；备抵；准备金
h>"Z=y allowance for debts 债项的免税额
cP8@'l@! allowance for depreciation by wear and tear 耗损折旧免税额
Ij s=4f allowance for funeral expenses 殡殓费的免税额
Nv\<>gA: allowance for inflation 为通货膨胀而预留的款项；通胀准备金
GoG_4:^#h allowance for repairs and outgoings 修葺及支出方面的免税额
$I90KQB\_ allowance to debtor 给债务人的津贴
A|P
`\_ alteration of capital 资本更改
f 2{qj5 K alternate trustee 候补受托人
#pX +~ { amalgamation 合并
'Ie!%k ^ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
M,N (be- ambit of charges 征税范围；收费范围
qAuq2pHA+d amended valuation 经修订的估值
,9/s`o American Commodities Exchange 美国商品交易所
+F6R@@rWr American Express Bank Limited 美国运通银行
A* 3R @G*h American Stock Exchange 美国证券交易所
8 hvh
xp amortization 摊销
X[o "9O|< amount due from banks 存放银行同业的款项
ps=QVX)YP amount due from banks abroad 存放海外银行同业的款项
g ?!;04 amount due from holding companies 控股公司欠款
7>|p_ o`e amount due from local banks 存放本港银行同业的款项
bl;v^HR0) amount due to banks 银行同业的存款
ZQrgYeQ l" amount due to banks abroad 海外银行同业的存款
O}"fhM k amount due to holding companies 控股公司存款
4(\7Or('' amount due to local banks 本港银行同业的存款
|-VbJd amount due to outport banks 外埠银行同业的存款
*wJ'Z4_5F amount for note issue 发行纸币的款额
ij 1g2^],4 amount of bond 担保契据的款额
|} K7Q amount of consideration 代价款额
`H\NJ , amount of contribution 供款数额
\fD[Ej amount of indebtedness 负债款额
r#K" d amount of principal of the loan 贷款本金额
58_aI?~>> amount of rates chargeable 应征差饷数额
k i|w?0s amount of share capital 股本额
j_~lc,+m amount of sums assured 承保款额
'#x<Fo~hT amount of variation 变动幅度
Q$DF3[NC amount of vote 拨款数额
k3t2{=&'&x amount payable 应付款额
[ 0hZg amount receivable 应收款额
7$I *ju_ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
.A Z+|?d analysis 分析
cOEzS ancillary risk 附属风险
F I(M 1iJ annual account 周年帐目；周年帐目报表；年度决算；年结
U>_#,j annual accounting date 年结日期
9:6d,^X annual allowance 每年免税额；年积金；年度津贴；年津
*gXm&/2* annual balance 年度余额
7S 9Q { annual disposable income 每年可动用收入
XvW
$B| annual estimates 周年预算
7q: annual fee 年费
M;qV%
k annual general meeting 周年大会
(3Z~EIZz annual growth rate 年增率；每年增长率
We*c_;@< annual long-term supplement 长期个案每年补助金
Q Ph6
p3bg annual pensionable emolument 可供计算退休金的年薪
MBH/,Yd annual report 年报
&b&o];a Annual Report on the Consumer Price Index 《消费物价指数年报》
y2Z1B2E%f annual return 周年报表；周年申报表；每年报税表格
vR"<: r47? Annual Return Rules 《周年报表规则》
hTbot^/ annual review of consumer prices 每年消费物价回顾
t9
m],aH annual roll-forward basis 逐年延展方式
esQRg~aCGy annual salary 年薪
tc<t%]c annual statement 年度报表；年度决算表
uu582%tiG Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
B 9AE* annuitant 年金受益人
Sf0[^"7 annuity 年金
:7Q,
`W9 annuity contract 年金合约
|qsY0zx annuity on human life 人寿年金
o] 7U;W antecedent debt 先前的债项
R!L KGiN ante-dated cheque 倒填日期支票
ss>?fyA anticipated expenditure 预期开支
uP[:P? ,t anticipated net profit 预期纯利
Yhd|1,m9f anticipated revenue 预期收入
xF3H\`{4x anti-inflation measure 反通货膨胀措施
OHha5n anti-inflationary stance 反通货膨胀立场
>w=xGb7 apparent deficit 表面赤字
D?"TcA apparent financial solvency 表面偿债能力
%S<( z5 apparent partner 表面合伙人
k)R>5?_ application for personal assessment 个人入息课税申请书
k|}S K9 application of fund 资金应用
"A?_) =zZ application to release as liquidator and to destruct the books of accounts and documents
'%"#] 申请免除清盘人职务及毁灭帐簿与文件
) ozN{&B6 appointed actuary 委任精算师
wc'K=;c appointed auditor 委任核数师；委任审计师
d\ Z#XzI8 appointed trustee 委任的受托人
oxPb; % appointer 委任人
RycO8z*p apportioned pro rata 按比例分摊
8; s$?*G i apportionment 分配；分摊
XOy#? X/` Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
4h v'OEl apportionment formula 分摊方程式
]& q mV apportionment of estate duty 遗产税的分摊
%l U$;c Y appraisal 估价；评估
RFkJ^=} appreciable growth 可观增长
N]sX
r appreciable impact 显着影响
Ma3H n appreciable increase 可观增长
XJ;J Dch appreciation 增值；升值
VSkx; P appreciation against other currencies 相对其他货币升值
+<ey
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Up$vBE8i] appreciation tax 增值税
k]`3if5> appropriation 拨款；拨用；拨付
[]M+(8Z_P appropriation account 拨款帐目
uv[e0, @ Appropriation Bill 拨款法案
G#4cWn' appropriation-in-aid system 补助拨款办法
`&U ['_% approved assets 核准资产
gU}? Yy approved basket stock 认可一篮子证券
7M 1*SC approved budget 核准预算
T<0Bq"'% approved charitable donation 认可慈善捐款
:q4 Mnr approved charitable institution 认可慈善机构
;G3{ e approved currency 核准货币；认可货币
`v)-v< approved estimates 核准预算
J)n g, i approved estimates of expenditure 核准开支预算
*{)![pDYd approved overseas insurer 核准海外保险人
!2N#H~{ approved overseas trust company 核准海外信托公司
+: d))r=n approved pooled investment fund 核准汇集投资基金
Om0S^4y]x approved provident fund scheme 认可公积金计划
{hM*h(W~3 approved provision 核准拨款
;.h5; `& approved redeemable share 核准可赎回股份
R@0ELxzA approved regional stock 认可地区性证券
QE5
85s5
approved retirement scheme 认可退休金计划
2'J.$ h3 approved subordinated loan 核准附属贷款
-K/ ' }I arbitrage 套戥；套汇；套利
6P;1I+5m{q arbitrageur 套戥者；套汇者
W DiF:@^K arbitrary amount 临时款项
v wzTrWA= arrangement 措施；安排；协定
!`='K
+ arrears 欠款
[zR
raG\ arrears of pay 欠付薪酬
RS/%uxS? arrears of revenue 逾期未收税款；逾期未收的帐项
Nu{ RF articles of association 组织章程；组织细则；组织章程细则
|[ |X Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
'F+O+-p+ ascertainment of profit 确定利润
9bXU! l[ "Asia Clear" “亚洲结算系统”
}~-)31e'` Asia Commercial Bank Ltd. 亚洲商业银行有限公司
\' "q6y Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
-zz9k= q Asian Development Fund [ADF] 亚洲发展基金
][bz5aV Asian dollar bond 亚洲美元债券
_ #l b\ Asian dollar market 亚洲美元市场
SJ7>*Sa(u$ Asian dollar rate 亚洲美元利率
j &Ayk * Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
i4!n Oyk Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
^B?koU l^ asked price 沽盘；喊价；索价；卖方报价
j>R7OGg' assessable income 应评税入息
-ij1%#t z assessable loss 应评税亏损
v(4C? vxhG assessable profit 应评税利润
( L RX assessable value 应评税值
gpr];lgS assessed profit 估定利润
Dl/UZ@8pl assessed value 经评估价值
c e=6EYl assessment 评税；评定；估价；评税单
miHW1h[= assessment number 评税编号；估价编号
4[.-
a&!} assessment of additional tax 补加税评税
3g|O2>*? assessment of performance 业绩评估；实绩评价
>e-XZ2>Sj Assessor 评税主任
L*h X_8J asset price bubbles 资产价格泡沫
1xq1te) asset-backed securities 具资产保证的证券
Y jk A^e assets accretion 资产增值
8N-~ .p assets and liabilities 资产与负债
k C9A assets betterment statement 资产递增表；资产改进表
`Xmpm4 ] assets lending 实物放款；有抵押贷款
O t `}eL- assets of the company passing on the death 死者去世时转移的公司资产
T:.J 9 assets pledged as security for liabilities 用作负债抵押的资产
n3b@ 6V1_ assets portfolio 资产投资组合
7X}_yMxc assets price 资产价格
o <l4}~a assets quality 资产质素
HNjkRl)QR assets realization 资产变现
2 >xV& assets refinancing arrangement 资产再集资安排
Gh|1%g"gm assets securitization 资产证券化
V|? assets situated outside Hong Kong 在香港以外地方的资产
F<-Pbtw assets stripping 削减资产；拆卖资产
~P6K)V|@< assets value 资产值
L1C' V/g assignee 承让人
[TO:- 8$. assignment 转让；转让书；转让契
3y 3
U`Mo assignment of interest 权益转让
3+ i(fg_ assignment of letters patent and trade mark 专利证书及商标转让
nNilT J
assignment of property 物业转让；物业转让书
rhn*k f{8 assignment right 转让权
"v*RY "5# assignor 转让人
EUna_ 4= associate 有联系的人；有关连人士；相联者；合伙人；联系人
g i;V~>kh Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
6u:5]e8 associate member 附属会员
*%) L?* associated body corporate 相联法人团体
vlj|[joXw associated company 相联公司；联属公司
4?yc/F=kI associated corporation 相联法团
;- ]f4O8 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
^2^ptQj 公认会计师公会〔英国〕
q9WSQ$:z8 Association of Futures Exchange Brokers 香港期货经纪协会
i,yK&*>J J Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
$V~ %$ association of underwriters 承保人组织
Fx3VQ'%J assumption of control 接管
@fE^w^K7 assurance 担保；保险；转易；转易书
cF vGpZ assurance of interest 权益的转易
(c[h,>`@: at 19XX price 按一九ＸＸ年价格计算
*.nqQhW at a discount 按赔价计算；按贴水价格计算；打折扣
^*{ xTB57 at a premium 按溢价计算；按升水价格计算
@ #X zk?+ at call 通知付款；按通知
Ha+FH8rZ at constant market price 按固定市价计算
D *L Z_ at constant price 按固定价格计算
wH${q@z _ at cost 按成本计算
06Hn:IT18 at current market price 按当时市价计算；按现时市价计算
3&?Tc|F+ at current price 按当时价格计算；按现时价格计算
y:|7.f at factor cost 按要素成本计算；按生产要素成本计算
Bxa],inuZ at money-of-the-day price 按付款当日价格计算
?4lAL at or better 按指定或较佳价位〔买卖指令〕
caj) at par 按面值计算；平价
nW drVT$ at sight 见票即付
\Gv Vs at the close 按收市盘
BgpJ;D +N4 at the opening 按开市盘
giu~"#0/F attestation 见证；见证条款
U.^)|IHW at-the-money option 平价期权
h;ShN U attorney 受权人；受托代表人
"!Qhk3* attornment 新拥有人承认书
H`Z4a
N attributable profit 可归属利润
#!` zU4&2 attributable share value 可归属股份价值
dl":?D4H Auckland Stock Exchange 奥克兰证券交易所
'g=yJ auction 拍卖
RD_;us@&&* auctioneer 拍卖商
-dvDAs{X audit 审计；核数
`jZX(H Audit Commission 审计署
MZd\.]G@ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
*UyV@ 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〕
TM^1 {0;r5 audit review 帐目审查
=AKW(v Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
xY~
DMcO? audited account 审计帐目；经审计的帐目
BO9Z "|" audited annual account 经审计的周年帐目
Zi[)(agAT audited balance sheet 经审计的资产负债表
U/iAP W4U auditor 核数师；核数主任；审计师
Bw#ubQJ8} auditor's certificate 核数师证明书；审计师证明书
#63/;o:l$ auditor's report 核数师报告；审计师报告
{X =\ Aussie bond 澳元债券
l.34h austerity budget 紧缩预算
.e" jnP~ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
VmUM _Q~ Australia All Ordinaries Index 澳洲所有普通股票指数
f<}!A$wd Australian Dollar [AUD] 澳元
n]$vCP Australian Options Market 澳大利亚期权市场
5AjK7[<L Australian Securities Commission 澳洲证券事务监察委员会
no/]Me!j= Australian Society of Certified Practising Accountants 澳洲执业会计师公会
\iL,l87 Australian Stock Exchange 澳大利亚证券交易所
tm|lqa Austrian Schilling [ATS] 奥地利先令
T*{zL authentication 认证；鉴证
X sG]-Cw authority to purchase 委托购买证；委购书
_L=vK=, authorization 认可；核准；授权；授权书
c\]L authorization by direction 指示授权
"w'YZO ]> authorization by instruction 指令授权
"yz\p, authorization by warrant 令状授权
4KM$QHS5{ authorization of unit trust 单位信托的认可
iP!Y4 F authorized agent 指定代理人
e N- { authorized capital 法定资本
v Xnpx}B authorized clerk 出市员
6 szkE{-/? authorized dealer 认可交易商
qIqk@u authorized financial institution 认可财务机构
@LE?XlhD authorized fund 认可基金
pS<b|wu?f authorized fund house 获授权的基金公司；认可基金公司
$3[cBX.= authorized institution 认可机构
#y*=UV|h authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
K?;p: authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
&=?`; K authorized insurer 获授权保险人；获认可承保人
m+m6"yE#_ authorized investment 特准投资项目
\Zh)oUH d authorized person 获授权人
__V]HcP; authorized representative 获授权代表
^ 2AF:(E authorized share capital 法定股本
D}061 ~zb$ automated quotation system 自动报价系统
I| j tpv} Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
R^2Uh$kk{A 自动交易系统〔香港期货交易所有限公司〕
"{B e k< automatic adjustment mechanism 自动调整机制
o5D" <-=> automatic adjustment system 自动调整系统
H4m6H)KOG Automatic Clearing House 自动票据交换所
23f[i<4e automatic exchange rates accumulation system 自动化汇率累集系统
v\W m[Ld Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
y[zA [H: automatic teller machine [ATM] 自动柜员机
{4QOUqA u autopay 自动转帐
<{U{pCT% available assets 可用资产
#pe{:f ? available fiscal reserve 现存财政储备
mWusRgj+8 available profit 可用利润
OhW=F2OIV Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
8@fDn(]w average 平均；平均数；海损
O9|'8"AF
average basic salary 平均基本薪金
epR~Rlw>2 average consumer expenditure 平均消费开支；一般消费开支
)PG,K 4z average cost 平均成本
C}h@ El average cost of land production 增辟土地平均成本
a`-hLX)~Z average daily turnover 平均每日成交额
Gtg ) %` average daily wage rate 平均每日工资率
Ky y G8;G% average expenditure pattern 平均开支模式
, Mhe:^3 average growth rate 平均增长率
gZjOlp average net fixed assets 固定资产平均净值
ob] lCX ) average of relatives 相对价格平均数
r9M={jC average price 平均价格
Z M+Hb_6f average propensity to consume 平均消费倾向；一般消费倾向
tRy
D@ } average propensity to save 平均储蓄倾向；一般储蓄倾向
FR}H$R7# average rate 平均率
w }Upa(dU average revenue 平均收入；平均收益
=_'cG:=) average stock 平均库存；平均存货
7RP_
^Cr+ average yearly rent 平均年租
^c \ IZ5 avoidance of double taxation 避免双重课税
?:?4rIZ< avoidance of tax 避税
