A:
4 Tct A share Ａ股；甲类股份
P;]F=m+ *V abatement of tax 减税；减扣免税额
9PUes3"v ABN AMRO Bank N.V. 荷兰银行
W@\ (nfD2 above-the-line expenditure 线上项目支出；经常预算支出
MK}-<&v above-the-line receipt 线上项目收入；经常预算收入
y/c%+ Ca/ ABSA Asia Limited 南非联合亚洲有限公司
+{53a_q absolute change 绝对数值变更
F&;
absolute expenditure 实际开支
5f:DN\ ] absolute guideline figure 绝对准则数字
XUV!C 7 absolute interest 绝对权益
i.1U|Pi absolute order of discharge 绝对破产解除令
DDd|T;8 absolute profit margin 绝对利润幅度
7L:7/ absolute value 实值；绝对值
6yAA~;*5' absolutely vested interest 绝对既得权益
P6U%=xaC absorbed cost 已吸收成本；已分摊成本
AAUyy
: absorption 吸收；分摊；合并
efz&@|KR absorption rate 吸收率；摊配率；分摊率
G&f7+e ACB Finance Limited 亚洲商业财务有限公司
YH:8<O,{- acceptable form of reciprocity 合理的互惠条件
FnHi(S|A acceptable rate 适当利率；适当汇率
8X?>=tl acceptance agreement 承兑协议
%G3sjnI;l acceptance for honour 参加承兑
xeTgV&$@ acceptor 承兑人；接受人；受票人
l| /:Ot acceptor for honour 参加承兑人
Z"I/ NG iU accident insurance 意外保险
MQcr^Y_ Accident Insurance Association of Hong Kong 香港意外保险公会
Z%gx% $ accident insurance scheme 意外保险计划
G.U 5) 4_^ accident year basis 意外年度基准
4-v6=gz. accommodation 通融；贷款
5 ZfP accommodation bill 通融票据；空头票据
7k =fZ$+O accommodation party 汇票代发人
m W`oq account balance 帐户余额；帐户结余
g2p"LWex- account book 帐簿
T,JA#Rk|1N account collected in advance 预收款项
UmK X*T9 account current book 往来帐簿
< Mf*l)%* account of after-acquired property 事后取得的财产报告
b*,3<
9 account of defaulter 拖欠帐目
>[a<pm ! account payable 应付帐款
'i>xf
^ account payee only [A/C payee only] 只可转帐；存入收款人帐户
EA{U!b]cU account receivable 应收帐款
v+1i = s2$ account receivable report 应收帐款报表
K6pR8z*? account statement 结单；帐单；会计财务报表
D>wZ0p b- account title 帐户名称；会计科目
R21~Q:b ! accountant's report 会计师报告
Q* O<@ Accountant's Report Rules 会计师报告规则
v@u<Ww;=@ accounting and auditing procedure 会计与审计程序；会计与核数程序
O %1/ r* Accounting Arrangements 《会计安排》
q'(z #h,cv accounting basis 会计基础
pvXcLR)L+3 accounting by Official Receiver 破产管理署署长呈交的帐目
^ i_Iqph= Accounting Circular 《会计通告》
{8NwFN. accounting class 会计类别
eXy"^x p^ accounting date 记帐日期；会计结算日期
XrN- 2HTV accounting for money 款项核算
B/eaqJ Accounting Officer 会计主任
PCfo accounting period 会计报告期；会计期
:mv`\ accounting policy 会计政策；会计方针
_dU P7H ( accounting practice 会计惯例
Nf?\AK! accounting principle 会计准则
xX @FWAj accounting record 会计记录
N?23 m`3 accounting report 会计报告
-p# ,5} Accounting Services Branch [Treasury] 会计事务部〔库务署〕
z \?UGxu} Accounting Society of China 中国会计学会
t%+$" nP accounting statement 会计报表
G?V"SU. accounting system 会计制度；会计系统
Dl ;d33 accounting transaction 会计事项；帐务交易
KAb (NZK accounting treatment 会计处理
,{<p accounting year 会计年度
d\]O'U)s accretion 增值；添加
Bh` IXu accrual 应计项目；应累算数目
R,Ml&4pZ} accrual basis 应计制；权责发生制
if~rp-\P accrual basis accounting 应计制会计；权责发生制会计
XT||M)# accrue 应累算；应计
MTmO>V&O accrued benefit 应累算利益
q a!RH]B3 accrued charges 应计费用
d bO# accrued cumulative preference share dividend 应累算的累积优先股股息
YBSl-G' accrued expenses 应累算费用
d\Jji 6W accrued interest payable 应付利息；应计未付利息
(@ ]tG?I= accrued interest receivable 应收利息；应计未收利息
H =. K accrued right 累算权益
Hq
xK\m%,. accruing profit 应累算的利润
*W^=XbG accumulated fiscal reserve 累积财政储备
8B@J Fpg^ accumulated profit 累积利润；滚存溢利
O{n<WQd{CY accumulated reserve 累积储备
5N1 K~". accumulation of surplus income 累积收益盈余
=s[ &;B`s acquired assets 既得资产
Gc;B[/: acquisition 收购；购置；取得
9 e5gy acquisition cost 购置成本
4 iH&:Al acquisition expenses 购置费用
v.`+I-\.z) acquisition of 100% interest 收购全部股权
KU2$5[~j acquisition of control 取得控制权
4r*Pa(;y acquisition of fixed assets 购置固定资产
6ojo##j acquisition of shell “买壳”
W/v|8-gcK acquisition price 收购价
`s}BXKIv} act of God 天灾
k|#Zy, acting partner 执事合伙人
#?m {YT{P active market 买卖活跃的市场；交投畅旺的市场；旺市
aJ2H.E active partner 积极参与的合伙人
wD=am active trading 交投活跃
R{<Y4C2~ actual circulation 实际流通
2z-$zB<vyw actual cost 实际成本
%c1 FwAC actual expenditure 实际开支；实际支出
;c)! @GoA actual income 实际入息；实际收入；实际收益
@+dHF0aXd actual market 现货市场
oEAfowXSqk actual price 现货价；实际价格
~V$ f #X actual profit 实际利润
eycV@|6u* actual quotation 实盘；实际价位；实际报价
jYdV?B actual year basis 按实际年度计算
;](h2Z`3s actuals 实货
#>q[oie1e actuarial investigation 精算调查
W uf/LKj actuarial principle 精算原则
2v\W1VF actuarial report 精算师报告
9Dq.l r^ Actuarial Society of Hong Kong 香港精算学会
U_*3>Q actuarial valuation 精算师估值
yqBa_XPV8 actuary 精算师
2f`xHI/@fj ad referendum agreement 暂定协议；有待覆核的协定
>a9l>9fyY ad valorem duty 从价税；按值征税
I Tn;m ad valorem duty system 从价税制
[|<EDR ad valorem fee 从价费
yiO31uQt ad valorem tariff 从价关税
kJeu4 0oN additional allowance 额外免税额
6J;i,/ky additional amount for unexpired risk 未过期风险的额外款额
h,hL?imD additional assessable profit 补加应评税利润
1( p jVz& additional assessment 补加评税
,cS0 additional commitment 额外承担
3 k{c$x} additional commitment vote 额外承担拨款
._ih$= additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
L ?.7\a@ additional dependent parent allowance 供养父母额外免税额
_3U|2(E additional provision 额外拨款
) MBS additional stamp duty 附加印花税
"VQ|E d additional tax 补加税罚款；补加税款
MHNe>C-!q Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
gA:[3J,[; adjudged bankrupt 被裁定破产
CK Mv 7 adjudicated bankrupt 裁定破产人
iUCwKpb9 adjudication fee 裁定费；评定印花税额手续费；评估契据费
U IQ 6SvM adjudication of bankruptcy 裁定破产；宣告破产
FpC~1Nau adjudication of insolvency 裁定无力偿还债务
:}y| 4*z adjusted actual 经调整的实数；调整后的实数
9, KVBO adjusted current assets 经调整的流动资产；调整后的流动资产
O,]_ tp adjusted figure 经调整的数字；调整后的数额
7%YYr^d adjusted liabilities 经调整的负债；调整后的负债
kc|>Q7~{ adjusted loss 经调整的亏损；调整后的亏损
(n}%a6M 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
: o<N!*pT adjusted profit 经调整的利润；调整后的利润
H8<m9zDvl adjusted surplus 经调整的盈余额；调整后的盈余额
z0;9SZ9 adjusted value 经调整的价值；调整后的价值
s+N ^PX3 adjustment 调整；修订；理算〔保险〕
}8
\|1@09 adjustment centre 调剂中心
uegb; m adjustment lag 调整过程的时间差距；调整时差
@LHtt /& adjustment mechanism 调整机制
F_ _H(}d adjustment of loss 亏损调整
?KCxrzf adjustment process 调整过程；调整程序
x 5 7'Cg \ adjustment range 调整幅度
2|
$k`I, administered exchange rate 受管制汇率
y\@SC\jk| Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
oc =tI@W administration expenses 行政费用
s8yCC #H" administration fee 手续费；行政费
"& Ff[ O* administration in bankruptcy 破产管理
F\Y,JUn[G administration order 遗产管理令
|zb`&tv} administrator 管理人；遗产管理人
sxt`0oE administrator of the estate 遗产管理人
R;.d/U|av admission of debt 债项承认书
9 g4Q Vo| admission of proof 接纳债权证明
;h~?ko advance 放贷款项；垫付款项；预支款项；预付款项
L EA;dSf advance account 暂支帐目；预付款帐户
&E`9>&~J advance compensation 预付补偿金
8`DO[Z advance from shareholder 股东垫款
pB[%:w/@l: advance pending reimbursement 预支以待日后付还
Q{8qm<0g advanced economy 先进经济体系
L[1d&d!p advancement 预付；预付财产
OAY8,C=M advances warrant 垫款令
oAC^4-Ld advancing 贷出
i@Vs4E[b adverse balance 逆差
v=j >^F Z adverse exchange 逆汇
G u6[{u advertisement addressed to shareholders 在报章刊登的致股东通告
>]^>gUmq advice for collection 托收通知书
Io09 W ^ advice of drawing 提款通知书；汇票通知书
9ec0 ^T advice of payment 付款通知
.r(^h/IF Advisory Committee [Securities and Futures Commission]
2h5tBEOX.s 谘询委员会〔证券及期货事务监察委员会〕
\!m!ibr Advisory Committee on Diversification 经济多元化谘询委员会
,v|CombIc. affidavit 誓章；遗产申报誓章
$}V7(wu 6@ affidavit of no receipt 述明无收款的誓章
[Yn;G7cK affiliate 联号；联营公司；附属公司
{$3j /b affiliated company 附属公司；联号；联营公司
JUmw $u affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Ko]QCLL affordability 负担能力
xp~YIeS g African Development Bank [AfDB] 非洲开发银行
p EY>A_F after-acquired property 事后取得的财产
Q;=6ag' after-hours dealing 市后交易
#`r(zI[ after-tax profit 税后盈利；税后利润；税后溢利
)K8P+zn~ agency agreement 代理协议
dEL3? -;' agency expenses 代理机构的开支
}FHw"
{my agency fee 代理费
F
ZM2 Agency Law 《代理法》
l&vm[3 agent 代理人；承销人
K* 0 aXr? agent of company 公司代理人
$+0=G N agent's fee 代理人费；经纪费
lGl[^
0 aggregate 总计；总数；总体数字
`!] R!T@C aggregate amount 总款额；总额
4n#YDZ aggregate assets and liabilities 总体资产与负债
>7"$}5d aggregate at constant price 按固定价格计算的总体数字
"^Y6ctw aggregate demand 总需求
}7-7t{G aggregate gross position 总持仓量
7&=-a|k~ aggregate limit 总限额
p| Vmdnb aggregate of salaries tax 合计薪俸税
o?;F.W_ aggregate performance 总体表现；总体业绩
`8mD7xsg$ aggregate supply 总体供应
+}kO ; \ aggregate surplus 总盈余
4 0p3Rv aggregate total 整体总额
r[6#G2 aggregate value 总值；合计价值
7s0)3HR} aggregated basis 合计基准
z7|
s%& aggregated net chargeable income 合计应课税入息实额
{qJHL;mP:8 aggregation 合并计算；合计；总和
mJSK; @w<O aggregation of incomes of husband and wife 夫妇入息合并计算
@Q/x &BV aggregation of property 财产的总和
G`9cd\^ agio 差价；贴水
\I'f3 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》
]d[Rf$>vu0 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
^). WW 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
(s5< Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
w:ORmR .p 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
KuIBYaK,
g Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
<j{0!J@: 《香港政府和大韩民国政府关于相互促进和保护投资协定》
pk;ff q@ agreement for a settlement 授产协议
lb -S0plw agreement for assignment 转让协议
\8=e |a5` agreement for sale 售卖协议；买卖协议
y;zt_ O/ agreement for sale and purchase 买卖协议
,:Rft agreement for the payment of interest 支付利息协议
}DJ|9D^yf agreement for the repayment of money 还款协议
0m] ~J_ agreement of reinsurance 再保险协议
hTlnw[I Agricultural Bank of China 中国农业银行
%~][?Y >< air passenger departure tax 飞机乘客离境税
)GB3=@ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
){+.8KI airport tax 机场税
[q|?f?Zl alcohol duty 酒精税
:D<: N*9i alienation 让与；让渡；转让
Oqd"0Qt- alimony 生活费；赡养费
Vf"O/o}hq, All Ordinaries Index [AOI] 所有普通股指数
x{=[w` all risks 全险；综合险
LDT'FwMjy All Sales Record for Stock Market 《股票市场成交报告》
z0\;m{TH Allied Capital Resources Limited 新联财务有限公司
Y1#- ^, qg all-items index [Consumer Price Index] 总指数〔消费物价指数〕
c-[Q,c allocation letter 拨款信件
U On! Y@ allocation of fund 分配款项；预留款项
7( yXsVq allocation of profit 利润分配；溢利分配
` Ev A\f allocation warrant 拨款令
Uuwq7oFub allotment 分配；配股
A2}Z
*U(; allotment notice 股份配售通知；配股通知
|h#DL$ allotment of shares 股份分配
% bCcsdK allowable 可获宽免；免税的
%KbBH:z05 allowable business loss 可扣除的营业亏损
'LJ %.DJ allowable expenses 可扣税的支出
#]5&mKi allowance 免税额；津贴；备抵；准备金
y%{*uH}SL allowance for debts 债项的免税额
_F}IF9{?G allowance for depreciation by wear and tear 耗损折旧免税额
_#/!s]$d#
allowance for funeral expenses 殡殓费的免税额
[
c ~LY4: allowance for inflation 为通货膨胀而预留的款项；通胀准备金
S^3g]5YX allowance for repairs and outgoings 修葺及支出方面的免税额
[ $hptQv allowance to debtor 给债务人的津贴
f28gE7Y\a alteration of capital 资本更改
f?/|;Zo4 alternate trustee 候补受托人
[z
W_%O kP amalgamation 合并
p2pTs&}S ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
`E./ p ambit of charges 征税范围；收费范围
Rel(bA-[N amended valuation 经修订的估值
-&q Ro0^3 American Commodities Exchange 美国商品交易所
3%It~o? American Express Bank Limited 美国运通银行
V-?sek{; American Stock Exchange 美国证券交易所
P@gu~! amortization 摊销
?&w hE! amount due from banks 存放银行同业的款项
DBu)xr}7A amount due from banks abroad 存放海外银行同业的款项
w JapGc! amount due from holding companies 控股公司欠款
GVjv** U amount due from local banks 存放本港银行同业的款项
X V74F l amount due to banks 银行同业的存款
dAu^{1+2 amount due to banks abroad 海外银行同业的存款
I}*]m %'-Y amount due to holding companies 控股公司存款
ki[;ZmQq Y amount due to local banks 本港银行同业的存款
yRgDhA amount due to outport banks 外埠银行同业的存款
sh ',"S#=@ amount for note issue 发行纸币的款额
L #t-KLJ amount of bond 担保契据的款额
o{ ,ba~$.w amount of consideration 代价款额
R-g>W amount of contribution 供款数额
M!xm1 -,[ amount of indebtedness 负债款额
(hhdb f amount of principal of the loan 贷款本金额
5@w'_#!) amount of rates chargeable 应征差饷数额
<Z\MZ&{k{* amount of share capital 股本额
C5:dO\?O amount of sums assured 承保款额
"-0pz\a amount of variation 变动幅度
v R6^n~ amount of vote 拨款数额
pl
jV|.? amount payable 应付款额
]ro1{wm!WU amount receivable 应收款额
x? k Amsterdam Stock Exchange 阿姆斯特丹证券交易所
A^T~@AO analysis 分析
#U ",,*2 ancillary risk 附属风险
m~= ]^e annual account 周年帐目；周年帐目报表；年度决算；年结
DuTlYXM2^ annual accounting date 年结日期
?` vM#) annual allowance 每年免税额；年积金；年度津贴；年津
*@-q@5r}! annual balance 年度余额
4=?Ok":8 annual disposable income 每年可动用收入
8>% jZ%`a annual estimates 周年预算
/{eih]`x( annual fee 年费
,wry u|7"$ annual general meeting 周年大会
7| h3. annual growth rate 年增率；每年增长率
O4b-A3: annual long-term supplement 长期个案每年补助金
9E-> ; 0- annual pensionable emolument 可供计算退休金的年薪
<2o., 2?G annual report 年报
tj"v0u?zW Annual Report on the Consumer Price Index 《消费物价指数年报》
H# 1*'e> annual return 周年报表；周年申报表；每年报税表格
Ux%\Y.PPI Annual Return Rules 《周年报表规则》
!# @4xeBPo annual review of consumer prices 每年消费物价回顾
1cH SgpoJ annual roll-forward basis 逐年延展方式
4e(9@OLP annual salary 年薪
;qMnO_ E annual statement 年度报表；年度决算表
eI/\I:G{f 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
9sfB+]}h annuitant 年金受益人
\dp9@y[^ annuity 年金
' gk81@| annuity contract 年金合约
zJy 89ib' annuity on human life 人寿年金
4'}_qAT antecedent debt 先前的债项
v$.JmL0^J ante-dated cheque 倒填日期支票
=u:6b} = anticipated expenditure 预期开支
94qHY1 rp anticipated net profit 预期纯利
u>3&.t@hU1 anticipated revenue 预期收入
Ru
vG1" anti-inflation measure 反通货膨胀措施
~n8*@9[ anti-inflationary stance 反通货膨胀立场
O5G<O(,\ apparent deficit 表面赤字
Up /eV}C apparent financial solvency 表面偿债能力
RAD4q"}k apparent partner 表面合伙人
V<~_OF application for personal assessment 个人入息课税申请书
B>p0FQ. application of fund 资金应用
^H\-3 /si* application to release as liquidator and to destruct the books of accounts and documents
aowPji$H 申请免除清盘人职务及毁灭帐簿与文件
OIXAjU*N appointed actuary 委任精算师
RAv RNd appointed auditor 委任核数师；委任审计师
V:0uy> appointed trustee 委任的受托人
JEm?26n X appointer 委任人
'1 kj:Np apportioned pro rata 按比例分摊
:N+#4rtgUY apportionment 分配；分摊
.qb_/#Bas Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
e~>p.l apportionment formula 分摊方程式
{d?4;Kd apportionment of estate duty 遗产税的分摊
,#'o)O# appraisal 估价；评估
?|Q 5]rhs appreciable growth 可观增长
Vtz yB appreciable impact 显着影响
7=QC+XS O appreciable increase 可观增长
Pw^c2TQ appreciation 增值；升值
Ye\*b? 6 appreciation against other currencies 相对其他货币升值
f@F^W YQm appreciation of the exchange value of Hong Kong dollar 港元汇值上升
`:bvuc( appreciation tax 增值税
-NflaV~ appropriation 拨款；拨用；拨付
>DL-Q\U appropriation account 拨款帐目
o $H Jg Appropriation Bill 拨款法案
|`94W j< appropriation-in-aid system 补助拨款办法
v'bd.eqw approved assets 核准资产
Sf4h!ly approved basket stock 认可一篮子证券
[A%e6 approved budget 核准预算
O=#/DM; approved charitable donation 认可慈善捐款
&, Zz approved charitable institution 认可慈善机构
3@Zz-~4Td approved currency 核准货币；认可货币
V '.eesN approved estimates 核准预算
?ck^? p7 approved estimates of expenditure 核准开支预算
1E AVMJ approved overseas insurer 核准海外保险人
_#^A:a^e8 approved overseas trust company 核准海外信托公司
'QekQ]; approved pooled investment fund 核准汇集投资基金
FSYj p{z5 approved provident fund scheme 认可公积金计划
|S>J<]H
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cO=UswIkwO approved redeemable share 核准可赎回股份
zZ+LisS s& approved regional stock 认可地区性证券
?%za: { approved retirement scheme 认可退休金计划
g ]@R'2:1 approved subordinated loan 核准附属贷款
Cs 1%g arbitrage 套戥；套汇；套利
Nz>E#.++ arbitrageur 套戥者；套汇者
iM\ Z J6 arbitrary amount 临时款项
jB/q1vFO arrangement 措施；安排；协定
vRb(e g arrears 欠款
o+)LcoP u arrears of pay 欠付薪酬
(;Q <@PZg arrears of revenue 逾期未收税款；逾期未收的帐项
&6|^~(P? articles of association 组织章程；组织细则；组织章程细则
{HRxyAI! Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
A^r
[_dyZ ascertainment of profit 确定利润
9tc@
"Asia Clear" “亚洲结算系统”
& h4Z|h[01 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
l=-d K_ I? Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
\")YKN=W Asian Development Fund [ADF] 亚洲发展基金
wkZ2Y-#=' Asian dollar bond 亚洲美元债券
1z};"A Asian dollar market 亚洲美元市场
WJF Ty+bD Asian dollar rate 亚洲美元利率
qq9tBCk Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
` .sIZku Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
^K 77V$v asked price 沽盘；喊价；索价；卖方报价
.J6 j" assessable income 应评税入息
9J;H.:WH assessable loss 应评税亏损
ukDH@/ assessable profit 应评税利润
Alk*
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l~6 SR assessed profit 估定利润
e2h k assessed value 经评估价值
%yuIXOJ assessment 评税；评定；估价；评税单
W}e[.iX; assessment number 评税编号；估价编号
c;~Llj
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C O%O<_C assessment of performance 业绩评估；实绩评价
(krG0S:0Q Assessor 评税主任
%wjU^Urya asset price bubbles 资产价格泡沫
TNPGw! asset-backed securities 具资产保证的证券
x]d"|jmVZ assets accretion 资产增值
://|f assets and liabilities 资产与负债
Dgq[ g_+l assets betterment statement 资产递增表；资产改进表
-_4jJxh=OB assets lending 实物放款；有抵押贷款
jf)JPa _ assets of the company passing on the death 死者去世时转移的公司资产
$evuPm 8G assets pledged as security for liabilities 用作负债抵押的资产
_8b >r1$ assets portfolio 资产投资组合
f?<M3P assets price 资产价格
"RJk7]p`* assets quality 资产质素
f+*2K^B assets realization 资产变现
~ {7N TW assets refinancing arrangement 资产再集资安排
8^"|-~#< assets securitization 资产证券化
~z1KD)^ assets situated outside Hong Kong 在香港以外地方的资产
x#gm liF assets stripping 削减资产；拆卖资产
BK\~I assets value 资产值
mlw BATi assignee 承让人
$XU$?_O assignment 转让；转让书；转让契
V_d%g<n4 assignment of interest 权益转让
UCj#t!Mw assignment of letters patent and trade mark 专利证书及商标转让
Dp6"I!L<| assignment of property 物业转让；物业转让书
0?L$)T-B assignment right 转让权
Xie dg y assignor 转让人
n_Hn k4 associate 有联系的人；有关连人士；相联者；合伙人；联系人
3{L vKe Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
+VW]%6 + associate member 附属会员
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y`@4n .Q associated company 相联公司；联属公司
vls> 6h associated corporation 相联法团
[c!vsh]^ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
iIEIGQx 公认会计师公会〔英国〕
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o{IA Association of Futures Exchange Brokers 香港期货经纪协会
}]GK@nn7 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
5sC k y)N association of underwriters 承保人组织
b!HFv;^N assumption of control 接管
%C][E ^9 assurance 担保；保险；转易；转易书
>]|^ Ux,WZ assurance of interest 权益的转易
dvWlx]' at 19XX price 按一九ＸＸ年价格计算
__n"DLW at a discount 按赔价计算；按贴水价格计算；打折扣
n|,Vm@z V at a premium 按溢价计算；按升水价格计算
MGC0^voe at call 通知付款；按通知
-bu . *= at constant market price 按固定市价计算
[3NV # at constant price 按固定价格计算
~t3?er& R at cost 按成本计算
,H(vD,54g at current market price 按当时市价计算；按现时市价计算
+~k ,4 at current price 按当时价格计算；按现时价格计算
m1;
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E|uXi)!.x at money-of-the-day price 按付款当日价格计算
v;qL? _:=c at or better 按指定或较佳价位〔买卖指令〕
vHe.+XY at par 按面值计算；平价
F "#*8P at sight 见票即付
WIl S^?5I< at the close 按收市盘
J& SuUh< at the opening 按开市盘
z}N^`_ * attestation 见证；见证条款
&J@ZF <Ib at-the-money option 平价期权
yWk:u 5 attorney 受权人；受托代表人
C)^\?D H attornment 新拥有人承认书
vCo}-b-j attributable profit 可归属利润
W" ,jZ"7 attributable share value 可归属股份价值
>Ez}r(QQ^ Auckland Stock Exchange 奥克兰证券交易所
daJ-H auction 拍卖
M 6Z`Pwv]; auctioneer 拍卖商
a cZ|H audit 审计；核数
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C Audit Commission 审计署
J
2~B<=V Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
l+X^x%EA 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〕
Sh6 NgO audit review 帐目审查
a#Gq J?nY Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
(xJBN ?NRO audited account 审计帐目；经审计的帐目
"Ksd9,J\b audited annual account 经审计的周年帐目
! m5\w> audited balance sheet 经审计的资产负债表
`CouP -g. auditor 核数师；核数主任；审计师
. z7f_KX^ auditor's certificate 核数师证明书；审计师证明书
pnb$lpxt auditor's report 核数师报告；审计师报告
FsZEB /c Aussie bond 澳元债券
k Z Ey austerity budget 紧缩预算
",GC\#^v Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
r~a} B.pj Australia All Ordinaries Index 澳洲所有普通股票指数
[/^g) ^s: Australian Dollar [AUD] 澳元
m,_oX1h Australian Options Market 澳大利亚期权市场
1fp&"K:yR Australian Securities Commission 澳洲证券事务监察委员会
a ' fb0fz Australian Society of Certified Practising Accountants 澳洲执业会计师公会
*hgsS~ Australian Stock Exchange 澳大利亚证券交易所
n{* [Y
Austrian Schilling [ATS] 奥地利先令
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4H[k authentication 认证；鉴证
1:V/['|*g) authority to purchase 委托购买证；委购书
Y(mwJud| authorization 认可；核准；授权；授权书
UM^ hF% authorization by direction 指示授权
5S?Xl|8E authorization by instruction 指令授权
Ek\Zi#f< authorization by warrant 令状授权
w5R9\<3L authorization of unit trust 单位信托的认可
YWd(xm "4 authorized agent 指定代理人
Ase 1 R=0 authorized capital 法定资本
ECfY~qK authorized clerk 出市员
Gwk@X/q authorized dealer 认可交易商
J sdE A authorized financial institution 认可财务机构
../(gG9 authorized fund 认可基金
| '(IWU authorized fund house 获授权的基金公司；认可基金公司
$>`8'I authorized institution 认可机构
XwGJ 8&N authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
t/c^hTT authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
#Z5~a9rO authorized insurer 获授权保险人；获认可承保人
)2\a5iH authorized investment 特准投资项目
PkO(Y! authorized person 获授权人
6 n4S$a authorized representative 获授权代表
\EqO;A%< authorized share capital 法定股本
,peFNpi automated quotation system 自动报价系统
'a9.JS[pj Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
u(qpdG||7 自动交易系统〔香港期货交易所有限公司〕
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automatic adjustment mechanism 自动调整机制
U_04QwhK7 automatic adjustment system 自动调整系统
A]slssE+ Automatic Clearing House 自动票据交换所
N* QI>kzU automatic exchange rates accumulation system 自动化汇率累集系统
#`EMK Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
L> *|T[~ automatic teller machine [ATM] 自动柜员机
;!Mg,jlQ autopay 自动转帐
yw^, @' available assets 可用资产
_z< q9: available fiscal reserve 现存财政储备
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EkPSG&6RZ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
R``qQ;cc average 平均；平均数；海损
wjs7K|PK average basic salary 平均基本薪金
} \*|b@)] average consumer expenditure 平均消费开支；一般消费开支
B! lw>rUMQ average cost 平均成本
>m46tfoM average cost of land production 增辟土地平均成本
06r cW ` average daily turnover 平均每日成交额
IrK )N average daily wage rate 平均每日工资率
ENr&k(>0HQ average expenditure pattern 平均开支模式
~Y$1OA8 average growth rate 平均增长率
Il[WXt<S average net fixed assets 固定资产平均净值
Z H*?~ # average of relatives 相对价格平均数
&'j77tqOk average price 平均价格
;* Jd#O average propensity to consume 平均消费倾向；一般消费倾向
dWEx55>,1 average propensity to save 平均储蓄倾向；一般储蓄倾向
m[rJFSpef average rate 平均率
-A~<IyPt average revenue 平均收入；平均收益
MsiSC average stock 平均库存；平均存货
2^:nlM{u average yearly rent 平均年租
fz\Az- avoidance of double taxation 避免双重课税
?z.`rD$}(n avoidance of tax 避税
