A:
`n-e.{O(( A share Ａ股；甲类股份
HkvCQ H abatement of tax 减税；减扣免税额
~E^EF{h
ABN AMRO Bank N.V. 荷兰银行
gx[# @ ( above-the-line expenditure 线上项目支出；经常预算支出
M; MD-|U above-the-line receipt 线上项目收入；经常预算收入
_| 8"&*T^ ABSA Asia Limited 南非联合亚洲有限公司
*Oz5I absolute change 绝对数值变更
|
7>1) absolute expenditure 实际开支
RA[` Cp" absolute guideline figure 绝对准则数字
!w
f N~.Y absolute interest 绝对权益
UO"8 I2rB absolute order of discharge 绝对破产解除令
5d}P rYa absolute profit margin 绝对利润幅度
"4"\tM( absolute value 实值；绝对值
S=aXmz< absolutely vested interest 绝对既得权益
~Y)Au?d(a absorbed cost 已吸收成本；已分摊成本
qe(X5 ?#; absorption 吸收；分摊；合并
` j>qOT absorption rate 吸收率；摊配率；分摊率
<O$'3 _S"D ACB Finance Limited 亚洲商业财务有限公司
l%S z6 acceptable form of reciprocity 合理的互惠条件
tzpGKhrk6 acceptable rate 适当利率；适当汇率
wX 41R]pF acceptance agreement 承兑协议
6X|KKsPzX acceptance for honour 参加承兑
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O!f*lG acceptor 承兑人；接受人；受票人
@YwaOc_% acceptor for honour 参加承兑人
D~f.)kkC4 accident insurance 意外保险
.M>u:,v Accident Insurance Association of Hong Kong 香港意外保险公会
RAE|eTnna accident insurance scheme 意外保险计划
Q Hs=Zh;" accident year basis 意外年度基准
ciC4V^f accommodation 通融；贷款
qC\$>QU} accommodation bill 通融票据；空头票据
SO p%{b accommodation party 汇票代发人
e^'?: j account balance 帐户余额；帐户结余
M`?/QU~ account book 帐簿
\f66ipZK* account collected in advance 预收款项
ip5s'S~ account current book 往来帐簿
6\o. wq account of after-acquired property 事后取得的财产报告
t u!u9jVv account of defaulter 拖欠帐目
56<LMY|d account payable 应付帐款
kj0A%q#'} account payee only [A/C payee only] 只可转帐；存入收款人帐户
Y_/Kd7,\~ account receivable 应收帐款
`MTOe 1 account receivable report 应收帐款报表
'&<-,1^L account statement 结单；帐单；会计财务报表
Zl, K# account title 帐户名称；会计科目
O D1ns accountant's report 会计师报告
r)j#S kh]. Accountant's Report Rules 会计师报告规则
R:.7 c(s accounting and auditing procedure 会计与审计程序；会计与核数程序
^\+6*YE 4 Accounting Arrangements 《会计安排》
bkOm/8k|4 accounting basis 会计基础
"\_}"0 H accounting by Official Receiver 破产管理署署长呈交的帐目
M.OWw#?p:_ Accounting Circular 《会计通告》
5 h{Hf]A accounting class 会计类别
LnJ7i"Q accounting date 记帐日期；会计结算日期
coLn };W2 accounting for money 款项核算
0>e>G (4(8 Accounting Officer 会计主任
P;_dil G accounting period 会计报告期；会计期
jB1\L< P accounting policy 会计政策；会计方针
1~`g fHI4 accounting practice 会计惯例
] lO$ oO accounting principle 会计准则
A`N;vq, accounting record 会计记录
;,4J:zvZdQ accounting report 会计报告
|u}sX5/q Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Cn`%
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4x C0Aw accounting statement 会计报表
Cz a)s accounting system 会计制度；会计系统
9hguC yr@h accounting transaction 会计事项；帐务交易
~r>UjC_
B: accounting treatment 会计处理
Mvcl9 accounting year 会计年度
F 1zc4l6 accretion 增值；添加
9MYt4 accrual 应计项目；应累算数目
3p4bOT5 accrual basis 应计制；权责发生制
b5)>h accrual basis accounting 应计制会计；权责发生制会计
`GDYL7pM( accrue 应累算；应计
PRah?|*0s accrued benefit 应累算利益
33;|52$ accrued charges 应计费用
;q^YDZ' accrued cumulative preference share dividend 应累算的累积优先股股息
kXj pCtCu accrued expenses 应累算费用
G/ ^|oJ/G accrued interest payable 应付利息；应计未付利息
l|up3A3) accrued interest receivable 应收利息；应计未收利息
L+kS8D< accrued right 累算权益
a0LX<} accruing profit 应累算的利润
"Q
J-IRt & accumulated fiscal reserve 累积财政储备
'+QgZ>q" accumulated profit 累积利润；滚存溢利
# xo&#FIH accumulated reserve 累积储备
3}gK`1Nq1 accumulation of surplus income 累积收益盈余
AN1bfF:C acquired assets 既得资产
z`2d(KE? acquisition 收购；购置；取得
kt:%]ZZL acquisition cost 购置成本
P<(mH=K acquisition expenses 购置费用
p-6.:y acquisition of 100% interest 收购全部股权
iLI] aZ acquisition of control 取得控制权
nm~ acquisition of fixed assets 购置固定资产
U D(#u 3z acquisition of shell “买壳”
P4AdfHk acquisition price 收购价
7> mYD3 act of God 天灾
,Z^GN%Q7a acting partner 执事合伙人
V9bLm,DtT active market 买卖活跃的市场；交投畅旺的市场；旺市
}wb;ulN) active partner 积极参与的合伙人
1 `AE] active trading 交投活跃
DtS{iH=s] actual circulation 实际流通
A3$b_i @P actual cost 实际成本
#3$|PM7,_ actual expenditure 实际开支；实际支出
0`thND)?O actual income 实际入息；实际收入；实际收益
_
o(h]G1]. actual market 现货市场
lyeoSd1AN actual price 现货价；实际价格
Y'~&%|9+T actual profit 实际利润
c,fedH ; actual quotation 实盘；实际价位；实际报价
[aC9vEso! actual year basis 按实际年度计算
u'b_zlW@ actuals 实货
+~v(*s C actuarial investigation 精算调查
%jf gncW actuarial principle 精算原则
dEp=;b s actuarial report 精算师报告
hzH 5 K Actuarial Society of Hong Kong 香港精算学会
O:x%!-w actuarial valuation 精算师估值
iTvCkb48m actuary 精算师
n 3]y$wK ad referendum agreement 暂定协议；有待覆核的协定
Ol @ZH_ ad valorem duty 从价税；按值征税
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Oo(7 ad valorem duty system 从价税制
gA|j\T{ c ad valorem fee 从价费
u^uG_^^,/ ad valorem tariff 从价关税
,'6 GG+ additional allowance 额外免税额
q'r3a+ additional amount for unexpired risk 未过期风险的额外款额
K \ ]r additional assessable profit 补加应评税利润
K7Vr$,p additional assessment 补加评税
D-!%L<< additional commitment 额外承担
zK92:+^C additional commitment vote 额外承担拨款
BkeP?X additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
F"C Yrt additional dependent parent allowance 供养父母额外免税额
el%Qxak`" additional provision 额外拨款
sJlKN additional stamp duty 附加印花税
A%O#S<sa additional tax 补加税罚款；补加税款
E=QQZ\w Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
(Vv] : Y] adjudged bankrupt 被裁定破产
Ei<:=6EX?8 adjudicated bankrupt 裁定破产人
*S4P'JSY adjudication fee 裁定费；评定印花税额手续费；评估契据费
jYF3u0
) adjudication of bankruptcy 裁定破产；宣告破产
5=986ci$U adjudication of insolvency 裁定无力偿还债务
AVWrD[ wD2 adjusted actual 经调整的实数；调整后的实数
IA4(^ -9 adjusted current assets 经调整的流动资产；调整后的流动资产
*2 MTx adjusted figure 经调整的数字；调整后的数额
w1b
<>A?87 adjusted liabilities 经调整的负债；调整后的负债
2Qj)@&zKe# adjusted loss 经调整的亏损；调整后的亏损
\#r_H9&s6 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
FM)*>ax{ adjusted profit 经调整的利润；调整后的利润
R 2s>;V.: adjusted surplus 经调整的盈余额；调整后的盈余额
t_dg$K B adjusted value 经调整的价值；调整后的价值
9="sx 8? adjustment 调整；修订；理算〔保险〕
6KG 63`aQ adjustment centre 调剂中心
WGx>{'LJ adjustment lag 调整过程的时间差距；调整时差
#w@Pa L iS adjustment mechanism 调整机制
aB) DX adjustment of loss 亏损调整
'
^^K#f8 adjustment process 调整过程；调整程序
U*TN/6Qy. adjustment range 调整幅度
~4<3`l= A administered exchange rate 受管制汇率
sCl,]g0{ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Iycx Rig administration expenses 行政费用
, gc# N administration fee 手续费；行政费
cg%CYV) administration in bankruptcy 破产管理
WU\bJ} administration order 遗产管理令
W|e> administrator 管理人；遗产管理人
($W 5fbu administrator of the estate 遗产管理人
c,wU?8Nc|$ admission of debt 债项承认书
/f<(K-o] admission of proof 接纳债权证明
i#=X#_
+El advance 放贷款项；垫付款项；预支款项；预付款项
@k,(i=** advance account 暂支帐目；预付款帐户
7p$*/5fk advance compensation 预付补偿金
#O+] ydvT advance from shareholder 股东垫款
#^ #i]{g advance pending reimbursement 预支以待日后付还
Zto E= 7K advanced economy 先进经济体系
du,-]fF advancement 预付；预付财产
y9hZ2iT advances warrant 垫款令
w#,v n8 advancing 贷出
)}!'VIe^! adverse balance 逆差
T7 ~v40jn| adverse exchange 逆汇
gj^]}6-P advertisement addressed to shareholders 在报章刊登的致股东通告
[#Vr)\n advice for collection 托收通知书
pQ{t< > advice of drawing 提款通知书；汇票通知书
w "i Z n advice of payment 付款通知
uLljM{ I Advisory Committee [Securities and Futures Commission]
OvG0U XRU 谘询委员会〔证券及期货事务监察委员会〕
*,*q v^ Advisory Committee on Diversification 经济多元化谘询委员会
iGk{8D a< affidavit 誓章；遗产申报誓章
{B.]w9 affidavit of no receipt 述明无收款的誓章
y3]"H( affiliate 联号；联营公司；附属公司
%ko 8P affiliated company 附属公司；联号；联营公司
:<8V2 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
8v
1%H8 affordability 负担能力
Z-a(3& African Development Bank [AfDB] 非洲开发银行
yZ$;O0f&& after-acquired property 事后取得的财产
?/MXcI( after-hours dealing 市后交易
~[q:y|3b after-tax profit 税后盈利；税后利润；税后溢利
`&zobbwq agency agreement 代理协议
1 I_q3 { agency expenses 代理机构的开支
s[4 !R&b agency fee 代理费
63Yu05' Agency Law 《代理法》
qXGLv4c`Q agent 代理人；承销人
)\Q|}JV agent of company 公司代理人
H> iZV E agent's fee 代理人费；经纪费
nV*s dSt aggregate 总计；总数；总体数字
iQ C&d_# aggregate amount 总款额；总额
ss8v4@C aggregate assets and liabilities 总体资产与负债
#!,`EU aggregate at constant price 按固定价格计算的总体数字
p|V1G h< aggregate demand 总需求
ZMg9Q t aggregate gross position 总持仓量
7`@?3? aggregate limit 总限额
0\nhg5]? aggregate of salaries tax 合计薪俸税
5y i q# aggregate performance 总体表现；总体业绩
.@-]A aggregate supply 总体供应
SkRQFm0a~ aggregate surplus 总盈余
[+,U0OV, aggregate total 整体总额
G%R`)Z]8& aggregate value 总值；合计价值
O>5 u5n aggregated basis 合计基准
NO p= / aggregated net chargeable income 合计应课税入息实额
e*6` dz@ aggregation 合并计算；合计；总和
G%jJ>T4 aggregation of incomes of husband and wife 夫妇入息合并计算
Q8cPK DB aggregation of property 财产的总和
wg_CI,Kq agio 差价；贴水
t>@3RBEK 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|+jCTKS Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
_hL4@ C 《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》
gr{Sh`Cm- Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
3|r!*+. 《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》
p Y>-N Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
G0Tc}_o<Y 《香港政府和大韩民国政府关于相互促进和保护投资协定》
:vyf-K 74M agreement for a settlement 授产协议
@b\_ 696. agreement for assignment 转让协议
To%*)a agreement for sale 售卖协议；买卖协议
'N ::MN agreement for sale and purchase 买卖协议
T)tHN#6I agreement for the payment of interest 支付利息协议
pb xcsA\ agreement for the repayment of money 还款协议
Lj-&TO}OZ agreement of reinsurance 再保险协议
aq/Y}s? Agricultural Bank of China 中国农业银行
@<yc .> air passenger departure tax 飞机乘客离境税
:wmf{c Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Y6? mY! airport tax 机场税
SSb K[aR alcohol duty 酒精税
T4Gw\ Z% alienation 让与；让渡；转让
4qXRDsbCf alimony 生活费；赡养费
'=G
Ce%A All Ordinaries Index [AOI] 所有普通股指数
cYy @ all risks 全险；综合险
A<CXd t+t All Sales Record for Stock Market 《股票市场成交报告》
ff./DMDafI Allied Capital Resources Limited 新联财务有限公司
cBR8HkP~ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
(DP9& b allocation letter 拨款信件
MGyB8( allocation of fund 分配款项；预留款项
KXA) i5z allocation of profit 利润分配；溢利分配
::R00gd allocation warrant 拨款令
[pFu
] ^X allotment 分配；配股
7oLf5V1~ allotment notice 股份配售通知；配股通知
}\L !;6oy allotment of shares 股份分配
yxWMatZ2 allowable 可获宽免；免税的
=,8Eo"~\ allowable business loss 可扣除的营业亏损
b<V./rWIB allowable expenses 可扣税的支出
nEcd+7( allowance 免税额；津贴；备抵；准备金
@&xaaqQ- allowance for debts 债项的免税额
L0 |hc allowance for depreciation by wear and tear 耗损折旧免税额
c1A G3Nb allowance for funeral expenses 殡殓费的免税额
z<vO# allowance for inflation 为通货膨胀而预留的款项；通胀准备金
=/QU$[7X( allowance for repairs and outgoings 修葺及支出方面的免税额
-hFyqIJW allowance to debtor 给债务人的津贴
(s@tU>4U alteration of capital 资本更改
! }?jC p p alternate trustee 候补受托人
RHl=$Hm .% amalgamation 合并
v; }`?@G ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
[x p,& ambit of charges 征税范围；收费范围
OPt;G,$ta amended valuation 经修订的估值
IgR"eu U American Commodities Exchange 美国商品交易所
{A L9o 2 American Express Bank Limited 美国运通银行
akCo+ @ American Stock Exchange 美国证券交易所
hd
;S>K/C amortization 摊销
ck_fEF amount due from banks 存放银行同业的款项
b
hr E amount due from banks abroad 存放海外银行同业的款项
?(ls<&s{w amount due from holding companies 控股公司欠款
8u5
'g1M amount due from local banks 存放本港银行同业的款项
,\9m At1O amount due to banks 银行同业的存款
e=jT]i *cU amount due to banks abroad 海外银行同业的存款
eQax ZMU amount due to holding companies 控股公司存款
L Su^#B amount due to local banks 本港银行同业的存款
>"<k8wn amount due to outport banks 外埠银行同业的存款
46P6Bwobh amount for note issue 发行纸币的款额
69j~?w)^ amount of bond 担保契据的款额
&< |-> *v amount of consideration 代价款额
FJ( B]n[> amount of contribution 供款数额
u6Qf*_- K amount of indebtedness 负债款额
?7nr\g"g( amount of principal of the loan 贷款本金额
.i&ZT}v3 amount of rates chargeable 应征差饷数额
$K_YC~ amount of share capital 股本额
2
ssj(Qo amount of sums assured 承保款额
fxoi<!|iGY amount of variation 变动幅度
Ag4Ga?&8ec amount of vote 拨款数额
.F$|j1y
amount payable 应付款额
S a1z,EP amount receivable 应收款额
*zVLy^L_8 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
;y~{+{{Ow analysis 分析
7}cDGd r ancillary risk 附属风险
D@\;@(
| annual account 周年帐目；周年帐目报表；年度决算；年结
<k\H`P annual accounting date 年结日期
c6Aut`dK annual allowance 每年免税额；年积金；年度津贴；年津
"ryk\}*< annual balance 年度余额
^L-w(r62< annual disposable income 每年可动用收入
r2GK _$vd annual estimates 周年预算
r -q3+c^+ annual fee 年费
iA3>X-x
annual general meeting 周年大会
) { annual growth rate 年增率；每年增长率
}uI7 \\ S annual long-term supplement 长期个案每年补助金
#3Ej0"A@-B annual pensionable emolument 可供计算退休金的年薪
!H1tBg]5 annual report 年报
ey\m)6A$ Annual Report on the Consumer Price Index 《消费物价指数年报》
E R]sDV annual return 周年报表；周年申报表；每年报税表格
B F@5&>E Annual Return Rules 《周年报表规则》
Z2rzb{oS} annual review of consumer prices 每年消费物价回顾
f7Df %&d annual roll-forward basis 逐年延展方式
E<<p_hX8R annual salary 年薪
Yb%-tv: annual statement 年度报表；年度决算表
M,t*nG 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
C3\E.u ? annuitant 年金受益人
"7 yNKO;W annuity 年金
[l':G ] annuity contract 年金合约
y5/'!L)g annuity on human life 人寿年金
`/w\2n antecedent debt 先前的债项
* K,hrpYR ante-dated cheque 倒填日期支票
$' (QTEM anticipated expenditure 预期开支
! FR%QGn1 anticipated net profit 预期纯利
6mu<&m@ anticipated revenue 预期收入
)W1(tEq59 anti-inflation measure 反通货膨胀措施
sCF40AoY& anti-inflationary stance 反通货膨胀立场
Zgg'9E apparent deficit 表面赤字
{+"g':>< apparent financial solvency 表面偿债能力
Ki/'I c1 apparent partner 表面合伙人
iO*`(s application for personal assessment 个人入息课税申请书
}{5mH: application of fund 资金应用
wMz-U- z application to release as liquidator and to destruct the books of accounts and documents
^}o7* 申请免除清盘人职务及毁灭帐簿与文件
%-#
q O appointed actuary 委任精算师
SY'2A) appointed auditor 委任核数师；委任审计师
dCZ\ S91q appointed trustee 委任的受托人
#`La|a.- appointer 委任人
V \6(d apportioned pro rata 按比例分摊
<8rgtu!VU apportionment 分配；分摊
G` , u40a Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
} qiF^D} apportionment formula 分摊方程式
\9] I#Ih}M apportionment of estate duty 遗产税的分摊
X%GD0h]X# appraisal 估价；评估
\T`[ "< appreciable growth 可观增长
.73zik appreciable impact 显着影响
hhpv\1h# appreciable increase 可观增长
G [3k appreciation 增值；升值
T~%H%O(F appreciation against other currencies 相对其他货币升值
sn-)(XU! appreciation of the exchange value of Hong Kong dollar 港元汇值上升
~^I\crx,U% appreciation tax 增值税
jow 7 t\wk appropriation 拨款；拨用；拨付
a-]hW=[ appropriation account 拨款帐目
'aD6>8/Hj Appropriation Bill 拨款法案
nW4Vct appropriation-in-aid system 补助拨款办法
z,{e]MB)M approved assets 核准资产
u1 2zRdn approved basket stock 认可一篮子证券
8RdP:*HY approved budget 核准预算
y(bsCsV& approved charitable donation 认可慈善捐款
'h-3V8m^e approved charitable institution 认可慈善机构
J=UZ){c>:. approved currency 核准货币；认可货币
d5DP^u approved estimates 核准预算
! FNf>z+ approved estimates of expenditure 核准开支预算
5x8'K7/4. approved overseas insurer 核准海外保险人
Tu ]&^[B(' approved overseas trust company 核准海外信托公司
Y4mC _4EU approved pooled investment fund 核准汇集投资基金
`gBD_0<T7 approved provident fund scheme 认可公积金计划
_QR
g7 approved provision 核准拨款
8> UKIdp approved redeemable share 核准可赎回股份
Fr-[UZ~V approved regional stock 认可地区性证券
F:%^&%\ approved retirement scheme 认可退休金计划
M
h`CP approved subordinated loan 核准附属贷款
rdO@X9z arbitrage 套戥；套汇；套利
*FV0Vy arbitrageur 套戥者；套汇者
)ll?-FZ
arbitrary amount 临时款项
7z D- ?% arrangement 措施；安排；协定
* R%.a^R arrears 欠款
6Wj@r!u arrears of pay 欠付薪酬
$ye^uu;Z arrears of revenue 逾期未收税款；逾期未收的帐项
/b.$jn qL articles of association 组织章程；组织细则；组织章程细则
D" L|"qJ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
$`|5/,M%QN ascertainment of profit 确定利润
-#Np 7/ "Asia Clear" “亚洲结算系统”
I(pb-oY3!I Asia Commercial Bank Ltd. 亚洲商业银行有限公司
wL;]1&Qq Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Qi_&aU$>lM Asian Development Fund [ADF] 亚洲发展基金
{ |s/]W Asian dollar bond 亚洲美元债券
>) :m- I Asian dollar market 亚洲美元市场
mA& =q_gS Asian dollar rate 亚洲美元利率
W. ^Ei\w/t Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
+p3 Z#KoC Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
/Zc#j^_ asked price 沽盘；喊价；索价；卖方报价
2s 7mI' assessable income 应评税入息
e1Ob!N- assessable loss 应评税亏损
MRQZIi assessable profit 应评税利润
!g8* r"[UJ assessable value 应评税值
\M9 h&I\7 assessed profit 估定利润
[*Q-nZ/L assessed value 经评估价值
! ,@ZQS assessment 评税；评定；估价；评税单
UxyY<H~Wx assessment number 评税编号；估价编号
dY8(nQG assessment of additional tax 补加税评税
_R)&k%i} assessment of performance 业绩评估；实绩评价
C1d
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'Q5 &5UrBr asset price bubbles 资产价格泡沫
c4\C[$ asset-backed securities 具资产保证的证券
MU|{g
5/
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Ls]@icH0 assets and liabilities 资产与负债
?0{yq>fTu assets betterment statement 资产递增表；资产改进表
i^W Ir h3a assets lending 实物放款；有抵押贷款
rJ Dnu R assets of the company passing on the death 死者去世时转移的公司资产
[[w 2p assets pledged as security for liabilities 用作负债抵押的资产
eK'wVg# assets portfolio 资产投资组合
NCi>S%pD`< assets price 资产价格
>V(zJ assets quality 资产质素
`fz,Lh*v assets realization 资产变现
=`-|& assets refinancing arrangement 资产再集资安排
=+<d1W`>0 assets securitization 资产证券化
u, eZ6 assets situated outside Hong Kong 在香港以外地方的资产
GMb(10T` assets stripping 削减资产；拆卖资产
&UL_bG } assets value 资产值
l4KbTKm7 assignee 承让人
H d*} k6 assignment 转让；转让书；转让契
i}B;+0<drx assignment of interest 权益转让
]=x\b^ assignment of letters patent and trade mark 专利证书及商标转让
(= 9 wo assignment of property 物业转让；物业转让书
4}i*cB ` assignment right 转让权
H-(q#?: assignor 转让人
bg}+\/78# associate 有联系的人；有关连人士；相联者；合伙人；联系人
qgx?"$ Z
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
:6Pnie associate member 附属会员
=NZ[${7mq associated body corporate 相联法人团体
D<t~e$ H associated company 相联公司；联属公司
SauH> associated corporation 相联法团
dv , C6t2 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
o-z &7@3Hu 公认会计师公会〔英国〕
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(vW&B Association of Futures Exchange Brokers 香港期货经纪协会
3;-^YG Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
(bv,02 association of underwriters 承保人组织
hL!QL iF: assumption of control 接管
mRwT_(;t assurance 担保；保险；转易；转易书
P]Xbjs<p assurance of interest 权益的转易
.%'Z~|K 4 at 19XX price 按一九ＸＸ年价格计算
4PW AGuN^ at a discount 按赔价计算；按贴水价格计算；打折扣
@A{m5h at a premium 按溢价计算；按升水价格计算
K'aWCscM at call 通知付款；按通知
\5 TxE at constant market price 按固定市价计算
FW#P*}# at constant price 按固定价格计算
cwe1^SJ 6y at cost 按成本计算
ZY cd.? :6 at current market price 按当时市价计算；按现时市价计算
C#;@y| Rw at current price 按当时价格计算；按现时价格计算
R{?vQsLk at factor cost 按要素成本计算；按生产要素成本计算
oq$w4D0Z at money-of-the-day price 按付款当日价格计算
(e9fm|n!)| at or better 按指定或较佳价位〔买卖指令〕
+?[BU<X6u at par 按面值计算；平价
f8'MP9Lv at sight 见票即付
B[F-gq - at the close 按收市盘
ka/XK[/' at the opening 按开市盘
02 \JzBU attestation 见证；见证条款
m !O;>D at-the-money option 平价期权
Yp1 bH+/u attorney 受权人；受托代表人
gcf6\f}\< attornment 新拥有人承认书
Dx-KMiQ,"( attributable profit 可归属利润
q+ p OrGh attributable share value 可归属股份价值
U>P|X=) Auckland Stock Exchange 奥克兰证券交易所
7LCp7$Cp auction 拍卖
]6&$|2H?Ni auctioneer 拍卖商
mI7~c;~ audit 审计；核数
[A9JshMo Audit Commission 审计署
O'$K],=B S Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
aXY ->< 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〕
88lxHoPV audit review 帐目审查
}gGkV] Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
A\AT0th audited account 审计帐目；经审计的帐目
(UYF%MA}" audited annual account 经审计的周年帐目
0 [8=c&F audited balance sheet 经审计的资产负债表
aDL*W@1S auditor 核数师；核数主任；审计师
*hdC?m. _ auditor's certificate 核数师证明书；审计师证明书
<7XT\?%F auditor's report 核数师报告；审计师报告
,*Z. Aussie bond 澳元债券
bk<FL6z
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KrcgIB8X Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
A6{b?aQ Australia All Ordinaries Index 澳洲所有普通股票指数
B= X,7 Australian Dollar [AUD] 澳元
V&ot3- Rf Australian Options Market 澳大利亚期权市场
C $9z Australian Securities Commission 澳洲证券事务监察委员会
fD4ICO @ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
1A<,TFg Australian Stock Exchange 澳大利亚证券交易所
q; ji w#_ Austrian Schilling [ATS] 奥地利先令
~ n? >[88" authentication 认证；鉴证
(GcT(~Gq)D authority to purchase 委托购买证；委购书
zhblLBpeE\ authorization 认可；核准；授权；授权书
SDYv(^ f , authorization by direction 指示授权
2c(aO[%h9 authorization by instruction 指令授权
Jblj^n?Bm authorization by warrant 令状授权
A8DFm{})c authorization of unit trust 单位信托的认可
3y A2W W authorized agent 指定代理人
,v9f~qh authorized capital 法定资本
r$ (~j^<s authorized clerk 出市员
M4m$\~zf authorized dealer 认可交易商
VDbI-P&c authorized financial institution 认可财务机构
)]43R authorized fund 认可基金
'5KeL3J; authorized fund house 获授权的基金公司；认可基金公司
r0]4=6U authorized institution 认可机构
Ysi
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[10zTU` authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
A,gEM4 authorized insurer 获授权保险人；获认可承保人
ihCIh6 authorized investment 特准投资项目
nBItO~l authorized person 获授权人
Ts$@s^S] authorized representative 获授权代表
:dI\z]Y( authorized share capital 法定股本
!j:`7PT\ automated quotation system 自动报价系统
3oy~ = Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
c iQZHH2 自动交易系统〔香港期货交易所有限公司〕
3)=c]@N0 automatic adjustment mechanism 自动调整机制
h"+ `13 automatic adjustment system 自动调整系统
U/l?>lOD\ Automatic Clearing House 自动票据交换所
q'Wr[A40j automatic exchange rates accumulation system 自动化汇率累集系统
XT>.`, sv Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
1 .< q3q automatic teller machine [ATM] 自动柜员机
5ETip'<KT6 autopay 自动转帐
"= / f$Xf available assets 可用资产
U_G gCI) available fiscal reserve 现存财政储备
c]-*P7W available profit 可用利润
q .Y fC Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
txg Q"MGA% average 平均；平均数；海损
*J|(jdu7 average basic salary 平均基本薪金
``VW;l{ average consumer expenditure 平均消费开支；一般消费开支
PQN@Ja D average cost 平均成本
2i{cQ96 average cost of land production 增辟土地平均成本
aUHcYc\u average daily turnover 平均每日成交额
T:]L/wCj average daily wage rate 平均每日工资率
<
0M:"^f average expenditure pattern 平均开支模式
]i<[d , average growth rate 平均增长率
Cqi i} average net fixed assets 固定资产平均净值
j^tW
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39wa|:I average price 平均价格
Vwk #qgnX average propensity to consume 平均消费倾向；一般消费倾向
%UUH" average propensity to save 平均储蓄倾向；一般储蓄倾向
9^Fz iM average rate 平均率
uDw.|B2ui average revenue 平均收入；平均收益
FGWN }&K average stock 平均库存；平均存货
'H8(=9O1d average yearly rent 平均年租
",aT WQgN avoidance of double taxation 避免双重课税
t VrY3)c avoidance of tax 避税
