A:
7=yjd)Iy9m A share Ａ股；甲类股份
wq,&0P-v abatement of tax 减税；减扣免税额
]Hq,Pr_+ ABN AMRO Bank N.V. 荷兰银行
akPd#mf above-the-line expenditure 线上项目支出；经常预算支出
Iw`|,-| above-the-line receipt 线上项目收入；经常预算收入
j cvq:i{ ABSA Asia Limited 南非联合亚洲有限公司
l:bbc!3 absolute change 绝对数值变更
e==/+ absolute expenditure 实际开支
8B-mZFXpK absolute guideline figure 绝对准则数字
n7Bv~?DM absolute interest 绝对权益
mF!4 *k absolute order of discharge 绝对破产解除令
%Tu(>vnuj absolute profit margin 绝对利润幅度
!.MbPPNp absolute value 实值；绝对值
a&2x;diF absolutely vested interest 绝对既得权益
EY Z&%.Sy5 absorbed cost 已吸收成本；已分摊成本
OwPHp&{ Y absorption 吸收；分摊；合并
+- SO}P absorption rate 吸收率；摊配率；分摊率
n[r1h=?j3 ACB Finance Limited 亚洲商业财务有限公司
ujN~l_ 4 acceptable form of reciprocity 合理的互惠条件
W8u&5#$I acceptable rate 适当利率；适当汇率
ZR%$f- acceptance agreement 承兑协议
/ueOc<[8" acceptance for honour 参加承兑
(UhJ Pco" acceptor 承兑人；接受人；受票人
BzH0"xq^ acceptor for honour 参加承兑人
Csp $_uDi accident insurance 意外保险
Rq e|7/As Accident Insurance Association of Hong Kong 香港意外保险公会
ut]UU*g^$ accident insurance scheme 意外保险计划
JUj.:n2e accident year basis 意外年度基准
F|/6;&*?M accommodation 通融；贷款
?~T(Cue> accommodation bill 通融票据；空头票据
nT2b"wkTT accommodation party 汇票代发人
RJd*(!y account balance 帐户余额；帐户结余
{Y=k`t , account book 帐簿
UWhHzLcXh account collected in advance 预收款项
.@EzHe ^W account current book 往来帐簿
0S4Y3bac& account of after-acquired property 事后取得的财产报告
n[qnrk*3
% account of defaulter 拖欠帐目
@jjxgd'%& account payable 应付帐款
92R,o'# account payee only [A/C payee only] 只可转帐；存入收款人帐户
F7w\ctUP account receivable 应收帐款
6(t'B!x account receivable report 应收帐款报表
CS* lk !C account statement 结单；帐单；会计财务报表
\o3s&{+ y, account title 帐户名称；会计科目
"'+C% accountant's report 会计师报告
d(d3@b4Ta Accountant's Report Rules 会计师报告规则
z. \\ m;s accounting and auditing procedure 会计与审计程序；会计与核数程序
$s]&9 2 Accounting Arrangements 《会计安排》
'@WBq!p accounting basis 会计基础
8 $H\b &u accounting by Official Receiver 破产管理署署长呈交的帐目
$!!y v'K Accounting Circular 《会计通告》
Pg`+Q^^6S accounting class 会计类别
UM`$aPz accounting date 记帐日期；会计结算日期
s?; V!t accounting for money 款项核算
'/ Vm[L$d Accounting Officer 会计主任
;"e55|d9I accounting period 会计报告期；会计期
b "}ya/ accounting policy 会计政策；会计方针
O' ^A bO=, accounting practice 会计惯例
Oml3=TV accounting principle 会计准则
[T)>RF accounting record 会计记录
>Wx9a"H^( accounting report 会计报告
7@ y}J5, Accounting Services Branch [Treasury] 会计事务部〔库务署〕
[AFGh
L+t3 Accounting Society of China 中国会计学会
+XX5;;IC accounting statement 会计报表
BILZ XM f accounting system 会计制度；会计系统
Mh3L(z]/E accounting transaction 会计事项；帐务交易
r3OtQ accounting treatment 会计处理
`*yOc6i] accounting year 会计年度
_Gb 7n 5p accretion 增值；添加
,1! Y!,xy accrual 应计项目；应累算数目
W np [8IEU accrual basis 应计制；权责发生制
X|g5tnsj` accrual basis accounting 应计制会计；权责发生制会计
qC& xuu| accrue 应累算；应计
4DP<)KX accrued benefit 应累算利益
OI:=>Bk accrued charges 应计费用
0$ Zh4Y accrued cumulative preference share dividend 应累算的累积优先股股息
)@y'$)5s accrued expenses 应累算费用
&gC)%*I 4 accrued interest payable 应付利息；应计未付利息
@m:'
L7+ accrued interest receivable 应收利息；应计未收利息
~R=p[h) accrued right 累算权益
Eg&Q,dH[ accruing profit 应累算的利润
4\ )WMP accumulated fiscal reserve 累积财政储备
MIZ!+[At accumulated profit 累积利润；滚存溢利
[xGL0Z%)t accumulated reserve 累积储备
^ yF
Wvfh4 accumulation of surplus income 累积收益盈余
:x3DuQP acquired assets 既得资产
tpeMq - acquisition 收购；购置；取得
{- MhhRa5 acquisition cost 购置成本
@Xh8kvc81 acquisition expenses 购置费用
,O^kZ}b acquisition of 100% interest 收购全部股权
-)b u& acquisition of control 取得控制权
(5y* Btd= acquisition of fixed assets 购置固定资产
A] o3 MoSt acquisition of shell “买壳”
9WQ'"wyAQ acquisition price 收购价
~j!|(a7 act of God 天灾
6 W$m,3Dg acting partner 执事合伙人
c^&:':Z%' active market 买卖活跃的市场；交投畅旺的市场；旺市
{S%;By&[ active partner 积极参与的合伙人
KM^}d$x}s active trading 交投活跃
-%[6q actual circulation 实际流通
K&=6DvfR actual cost 实际成本
]^a{?2 ei actual expenditure 实际开支；实际支出
KO}TCa actual income 实际入息；实际收入；实际收益
-W})<{End actual market 现货市场
#a8i($k{e actual price 现货价；实际价格
1OqVNp%K actual profit 实际利润
f_ hG2S k actual quotation 实盘；实际价位；实际报价
chE}`I? actual year basis 按实际年度计算
K
#J O# actuals 实货
{cw+kY]m4- actuarial investigation 精算调查
eR3MU]zF actuarial principle 精算原则
+K;%sAZy actuarial report 精算师报告
RzLeR%O Actuarial Society of Hong Kong 香港精算学会
Z%r8oj\n actuarial valuation 精算师估值
:
9zEne4 actuary 精算师
k9\n='OI ad referendum agreement 暂定协议；有待覆核的协定
M[R' ad valorem duty 从价税；按值征税
1JI7P?\B ad valorem duty system 从价税制
WS@8Z0@ RD ad valorem fee 从价费
Dl }va ad valorem tariff 从价关税
S| IDFDn additional allowance 额外免税额
IZ . b additional amount for unexpired risk 未过期风险的额外款额
(51;cj>J additional assessable profit 补加应评税利润
IUh)g1u41O additional assessment 补加评税
RT9 %E/m additional commitment 额外承担
j2n
4; m additional commitment vote 额外承担拨款
3}.OSt'= additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Y[ ;Z7p additional dependent parent allowance 供养父母额外免税额
lgHzI ( additional provision 额外拨款
.
ve a [ additional stamp duty 附加印花税
-#AO4xpI additional tax 补加税罚款；补加税款
3[m~6 Ys Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
gaL.5_1 adjudged bankrupt 被裁定破产
K5+ONA<c adjudicated bankrupt 裁定破产人
5Ak>/QF9 adjudication fee 裁定费；评定印花税额手续费；评估契据费
]}_Ohe]X adjudication of bankruptcy 裁定破产；宣告破产
gGbq XG^ adjudication of insolvency 裁定无力偿还债务
u)P)r, adjusted actual 经调整的实数；调整后的实数
OnE~0+ adjusted current assets 经调整的流动资产；调整后的流动资产
|X~vsM0 adjusted figure 经调整的数字；调整后的数额
6" . v6 adjusted liabilities 经调整的负债；调整后的负债
<<1_rRL] adjusted loss 经调整的亏损；调整后的亏损
EixAm G 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
f{D~ZC.* adjusted profit 经调整的利润；调整后的利润
kA oh#8 = adjusted surplus 经调整的盈余额；调整后的盈余额
*AYjMCo adjusted value 经调整的价值；调整后的价值
:Ui'x8yt adjustment 调整；修订；理算〔保险〕
u$x'P <b adjustment centre 调剂中心
o -]8)G>~M adjustment lag 调整过程的时间差距；调整时差
o1<Z; 2 # adjustment mechanism 调整机制
Xkp`1UTH adjustment of loss 亏损调整
\Q,5 Ne'o adjustment process 调整过程；调整程序
*eUxarI adjustment range 调整幅度
"LVN:|! administered exchange rate 受管制汇率
+n<;);h Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
45Q#6Bt E administration expenses 行政费用
2|8$@*-\ administration fee 手续费；行政费
k jR-p=} administration in bankruptcy 破产管理
_qS4Ns/4s administration order 遗产管理令
.OF2O} administrator 管理人；遗产管理人
uF-Rl##
> administrator of the estate 遗产管理人
UTuOean ]' admission of debt 债项承认书
62/tg*) admission of proof 接纳债权证明
)7N$lY< advance 放贷款项；垫付款项；预支款项；预付款项
B]cV|S| advance account 暂支帐目；预付款帐户
5U JMiwP{ advance compensation 预付补偿金
<d3N2 advance from shareholder 股东垫款
(_~Dyvo advance pending reimbursement 预支以待日后付还
"eKM<S advanced economy 先进经济体系
BH?fFe&J:` advancement 预付；预付财产
K%>3ev=y.s advances warrant 垫款令
1f5;^T
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th|TwD&mO adverse balance 逆差
ebB8.(k9G3 adverse exchange 逆汇
0J9Ub
advertisement addressed to shareholders 在报章刊登的致股东通告
YoRD9M~iG~ advice for collection 托收通知书
= xHzhh advice of drawing 提款通知书；汇票通知书
7C^W <SUo advice of payment 付款通知
kS(v|d Advisory Committee [Securities and Futures Commission]
bRc ~e@ 谘询委员会〔证券及期货事务监察委员会〕
C6}` qD Advisory Committee on Diversification 经济多元化谘询委员会
T:EU I ] affidavit 誓章；遗产申报誓章
Jd/XEs?<q affidavit of no receipt 述明无收款的誓章
K;(t@GL? affiliate 联号；联营公司；附属公司
JuXuS affiliated company 附属公司；联号；联营公司
dw< b}2 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
!tv+,l&L affordability 负担能力
0 [SrRpD African Development Bank [AfDB] 非洲开发银行
BQ77 n2(@ after-acquired property 事后取得的财产
tumYZ)nW after-hours dealing 市后交易
i.>d#S after-tax profit 税后盈利；税后利润；税后溢利
>]l7AZ:, agency agreement 代理协议
Gv }~ agency expenses 代理机构的开支
e{IwFX agency fee 代理费
IgtTYxI Agency Law 《代理法》
J
k FZd agent 代理人；承销人
U^ xtS g agent of company 公司代理人
^Jn=a9Q6Z agent's fee 代理人费；经纪费
{DGnh1 aggregate 总计；总数；总体数字
^o6&|q aggregate amount 总款额；总额
jD'$nKpg aggregate assets and liabilities 总体资产与负债
W q>qso aggregate at constant price 按固定价格计算的总体数字
zv P>8[
aggregate demand 总需求
#jR1ti)p aggregate gross position 总持仓量
*6 P)HU@ aggregate limit 总限额
{( qH8 A aggregate of salaries tax 合计薪俸税
Qx}hiv/ aggregate performance 总体表现；总体业绩
_,]@xFCOH aggregate supply 总体供应
3!KEk?I] aggregate surplus 总盈余
}Fgp*x-G aggregate total 整体总额
&$E. rgtg aggregate value 总值；合计价值
)u(Dq u\t aggregated basis 合计基准
bmGtYv aggregated net chargeable income 合计应课税入息实额
GxcW^{; aggregation 合并计算；合计；总和
8AV G pL aggregation of incomes of husband and wife 夫妇入息合并计算
:l ?/]K aggregation of property 财产的总和
B"fKv0 agio 差价；贴水
/kK:{ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
Hqm1[G) Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
BvV!?DY4 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
!3Me
6&$O Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
8qQrJFm|3* 《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》
+%RB&:K7, Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
q| 7$@H^* 《香港政府和大韩民国政府关于相互促进和保护投资协定》
]k.'~ Syz agreement for a settlement 授产协议
QDJ:LJz\ agreement for assignment 转让协议
w `r)B`!g agreement for sale 售卖协议；买卖协议
1 :d,8 agreement for sale and purchase 买卖协议
j+>&~ agreement for the payment of interest 支付利息协议
? ;)F_aHp agreement for the repayment of money 还款协议
.< /.(7 agreement of reinsurance 再保险协议
7`Bwo*Y Agricultural Bank of China 中国农业银行
kv'gs+,e air passenger departure tax 飞机乘客离境税
d<B=p&~ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
K_ E- Hgg_ airport tax 机场税
7[u$ !.4{* alcohol duty 酒精税
Stxrgmu alienation 让与；让渡；转让
H?<c eK'e alimony 生活费；赡养费
B(|dT66K All Ordinaries Index [AOI] 所有普通股指数
h O}nc$S all risks 全险；综合险
nvnJVkL9s All Sales Record for Stock Market 《股票市场成交报告》
?e+$?8l[3 Allied Capital Resources Limited 新联财务有限公司
n"c3C) all-items index [Consumer Price Index] 总指数〔消费物价指数〕
&26H allocation letter 拨款信件
I &I
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fE/|U|5L[ allocation of profit 利润分配；溢利分配
8Nz Xe 7 allocation warrant 拨款令
U/I+A|S[ allotment 分配；配股
`h|>;u allotment notice 股份配售通知；配股通知
1$ G'Kg/ allotment of shares 股份分配
X-=J7G`\h# allowable 可获宽免；免税的
1(12`3 allowable business loss 可扣除的营业亏损
;Q} H'Wg, allowable expenses 可扣税的支出
4 Gm (P~N allowance 免税额；津贴；备抵；准备金
N: Z f4 allowance for debts 债项的免税额
gR:21*&cz allowance for depreciation by wear and tear 耗损折旧免税额
|Zrkk>GW: allowance for funeral expenses 殡殓费的免税额
R~&i8n. allowance for inflation 为通货膨胀而预留的款项；通胀准备金
-6u#:pVpU allowance for repairs and outgoings 修葺及支出方面的免税额
qo" _w%{ allowance to debtor 给债务人的津贴
a2N 4Jg@ alteration of capital 资本更改
vswBK-w(Z alternate trustee 候补受托人
[v$NxmRu amalgamation 合并
#[{xEVf ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
mjz<,s`D ambit of charges 征税范围；收费范围
bP ,_H amended valuation 经修订的估值
%!e;sL~& American Commodities Exchange 美国商品交易所
6 C|]Fm American Express Bank Limited 美国运通银行
'uOzC"_yF American Stock Exchange 美国证券交易所
\4 e6\6 + amortization 摊销
HfgK0wIi amount due from banks 存放银行同业的款项
Bpw <{U amount due from banks abroad 存放海外银行同业的款项
,"W.A amount due from holding companies 控股公司欠款
X}gnO83 amount due from local banks 存放本港银行同业的款项
4C {3>BE amount due to banks 银行同业的存款
edy6WzxBcm amount due to banks abroad 海外银行同业的存款
oPA
[vY amount due to holding companies 控股公司存款
fCxF3m(O amount due to local banks 本港银行同业的存款
*PVv =SU amount due to outport banks 外埠银行同业的存款
+w
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dE CH/vJ^ amount of bond 担保契据的款额
HGjGV] N5 amount of consideration 代价款额
cWA$O*A amount of contribution 供款数额
E@F:U*A6% amount of indebtedness 负债款额
xz$S5tgDQK amount of principal of the loan 贷款本金额
@0>3)) amount of rates chargeable 应征差饷数额
I^z$0 amount of share capital 股本额
"gPAxt amount of sums assured 承保款额
1"82JN|! amount of variation 变动幅度
M% NapK amount of vote 拨款数额
@ .fyOyOC amount payable 应付款额
XiB]I5(hcc amount receivable 应收款额
g$f ; Amsterdam Stock Exchange 阿姆斯特丹证券交易所
`b{.K, analysis 分析
$q6'VLPo ancillary risk 附属风险
=':,oz^| annual account 周年帐目；周年帐目报表；年度决算；年结
}@V ,v[&e annual accounting date 年结日期
dn1Tu6f;| annual allowance 每年免税额；年积金；年度津贴；年津
pH1 9 "=p< annual balance 年度余额
f1RfNiW. annual disposable income 每年可动用收入
/:}z*a annual estimates 周年预算
ohA@ Zm8O annual fee 年费
c.\J _^ annual general meeting 周年大会
KQ x<{-G6 annual growth rate 年增率；每年增长率
+ i[w& P annual long-term supplement 长期个案每年补助金
Xkv+"F=- annual pensionable emolument 可供计算退休金的年薪
Q b|.;_ annual report 年报
CXs i Annual Report on the Consumer Price Index 《消费物价指数年报》
h8yv:}XU* annual return 周年报表；周年申报表；每年报税表格
.ZxH#l _ Annual Return Rules 《周年报表规则》
6GD Uo} . annual review of consumer prices 每年消费物价回顾
S0ct;CS annual roll-forward basis 逐年延展方式
e]+ [lq\p@ annual salary 年薪
{:3XP<hqN annual statement 年度报表；年度决算表
`f2m5qTP% Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
,j ('QvavJ annuitant 年金受益人
_ z!0 ab annuity 年金
:-f"+v annuity contract 年金合约
'7<@(HO annuity on human life 人寿年金
,Wp0,>! antecedent debt 先前的债项
!\NKu1ta ante-dated cheque 倒填日期支票
M]>JI'8 anticipated expenditure 预期开支
.F~EQ % anticipated net profit 预期纯利
c g,_nG]i anticipated revenue 预期收入
}<wj~f([ anti-inflation measure 反通货膨胀措施
R<!WW9IM anti-inflationary stance 反通货膨胀立场
B9_0 Yq apparent deficit 表面赤字
[\ JZpF apparent financial solvency 表面偿债能力
_]=` F
l apparent partner 表面合伙人
i`g>Y5 application for personal assessment 个人入息课税申请书
N[$(y}
!s application of fund 资金应用
T_}\ application to release as liquidator and to destruct the books of accounts and documents
vR?L/G^. 申请免除清盘人职务及毁灭帐簿与文件
Z6 b3gV appointed actuary 委任精算师
X
|f'e@ appointed auditor 委任核数师；委任审计师
V#TA%> appointed trustee 委任的受托人
(!'; appointer 委任人
Oed &B apportioned pro rata 按比例分摊
7 #,+Q(2 apportionment 分配；分摊
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Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
"gCSbMq(Vq apportionment formula 分摊方程式
B(MO!GNg= apportionment of estate duty 遗产税的分摊
nDvny0^a appraisal 估价；评估
>NwrJSx appreciable growth 可观增长
2="C6
7TK appreciable impact 显着影响
'FBvAk6 appreciable increase 可观增长
)N-+, Ms appreciation 增值；升值
q\[31$i$ appreciation against other currencies 相对其他货币升值
w9}I*Nra appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Y5 4*mn appreciation tax 增值税
v] *W*; appropriation 拨款；拨用；拨付
uF T\a= appropriation account 拨款帐目
$ZDh8
*ND Appropriation Bill 拨款法案
,>(M5\Z/c appropriation-in-aid system 补助拨款办法
H[x 9 7r approved assets 核准资产
ji( S ?^ approved basket stock 认可一篮子证券
D0QXvrf approved budget 核准预算
t:M({|m Y approved charitable donation 认可慈善捐款
sI`i approved charitable institution 认可慈善机构
#k=! >%+E approved currency 核准货币；认可货币
f|VP _o< approved estimates 核准预算
CRWO R pP approved estimates of expenditure 核准开支预算
)m[!HE`cZ approved overseas insurer 核准海外保险人
PyH E >C% approved overseas trust company 核准海外信托公司
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approved pooled investment fund 核准汇集投资基金
? =IbiT approved provident fund scheme 认可公积金计划
- T{~m6 approved provision 核准拨款
gr=ke #
approved redeemable share 核准可赎回股份
hJ:Hv.{`)W approved regional stock 认可地区性证券
p,D/ Pb8 approved retirement scheme 认可退休金计划
yB. 6U56 approved subordinated loan 核准附属贷款
c2"eq2'BS arbitrage 套戥；套汇；套利
kXX RMR arbitrageur 套戥者；套汇者
raJyo>xXb5 arbitrary amount 临时款项
`T9<}&=! arrangement 措施；安排；协定
]Wa,a
T' arrears 欠款
4
q W)R{% arrears of pay 欠付薪酬
n ?,fF( arrears of revenue 逾期未收税款；逾期未收的帐项
<6apv(2a articles of association 组织章程；组织细则；组织章程细则
`hl yN]L Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
z|P& 8#txM ascertainment of profit 确定利润
I )B2Z(<Q "Asia Clear" “亚洲结算系统”
m Xw1%w[* Asia Commercial Bank Ltd. 亚洲商业银行有限公司
!9)*. 9[8 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
A)7'\JK7b Asian Development Fund [ADF] 亚洲发展基金
EoY#D '[ Asian dollar bond 亚洲美元债券
"Pys3=h Asian dollar market 亚洲美元市场
Eun%uah6c Asian dollar rate 亚洲美元利率
^ O` Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
3\@6i' Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
j#p3 c asked price 沽盘；喊价；索价；卖方报价
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=R`k/ assessable income 应评税入息
nj9hRiL n assessable loss 应评税亏损
{{DW P-v4 assessable profit 应评税利润
'ZDa *9nkF assessable value 应评税值
3 oWCQ assessed profit 估定利润
7SqsVq`[~ assessed value 经评估价值
+vbNZqwz assessment 评税；评定；估价；评税单
alu`T
c~ assessment number 评税编号；估价编号
/|DQ_<* assessment of additional tax 补加税评税
< g %xo" assessment of performance 业绩评估；实绩评价
;%82Z4 Assessor 评税主任
d#z67Nl6 asset price bubbles 资产价格泡沫
"{0kg'fU asset-backed securities 具资产保证的证券
vRY4N{v(< assets accretion 资产增值
, zw assets and liabilities 资产与负债
0^[$0]Mt[ assets betterment statement 资产递增表；资产改进表
fg1 zT~ assets lending 实物放款；有抵押贷款
cA L u assets of the company passing on the death 死者去世时转移的公司资产
RZ.5:v6 assets pledged as security for liabilities 用作负债抵押的资产
OIWo*
% assets portfolio 资产投资组合
er<~dqZ}] assets price 资产价格
be@MQ}6> assets quality 资产质素
T@S +5( assets realization 资产变现
3?}SXmA'@ assets refinancing arrangement 资产再集资安排
[wOO)FjT assets securitization 资产证券化
54) }^ftY^ assets situated outside Hong Kong 在香港以外地方的资产
g{ a0,B/j assets stripping 削减资产；拆卖资产
qzyQ2a_p assets value 资产值
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assignee 承让人
=Tj0dfO|" assignment 转让；转让书；转让契
n_+Iw,a'm assignment of interest 权益转让
<St`"H assignment of letters patent and trade mark 专利证书及商标转让
3~ S~)quwP assignment of property 物业转让；物业转让书
O0I/^ assignment right 转让权
,#m\ W8j assignor 转让人
x-W0 h associate 有联系的人；有关连人士；相联者；合伙人；联系人
C'$U1%:
j Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
C eg6 o &^ associate member 附属会员
u@ |yw) associated body corporate 相联法人团体
# \M<6n{ associated company 相联公司；联属公司
EagI )W!s[ associated corporation 相联法团
:dj@i6 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
PQs9@]w[ 公认会计师公会〔英国〕
2KX *x_- Association of Futures Exchange Brokers 香港期货经纪协会
P"#^i<ut@T Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Av[jFk association of underwriters 承保人组织
C^~iz
in assumption of control 接管
BxG;vS3>*e assurance 担保；保险；转易；转易书
`< Ftn assurance of interest 权益的转易
K4tX4U[Z at 19XX price 按一九ＸＸ年价格计算
D;E&;vP6% at a discount 按赔价计算；按贴水价格计算；打折扣
xSf3Ir(, at a premium 按溢价计算；按升水价格计算
.KD07 at call 通知付款；按通知
YJ0[ BcZ at constant market price 按固定市价计算
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i$d at constant price 按固定价格计算
> w'6ZDA*X at cost 按成本计算
n#R!`* [ at current market price 按当时市价计算；按现时市价计算
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!j-Lb o at current price 按当时价格计算；按现时价格计算
St3~Y{aI| at factor cost 按要素成本计算；按生产要素成本计算
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.`; at money-of-the-day price 按付款当日价格计算
dvf*w:5K! at or better 按指定或较佳价位〔买卖指令〕
(+@.L7>m+t at par 按面值计算；平价
)Qc$UI8L at sight 见票即付
*Zv w&y* at the close 按收市盘
R}]F I u at the opening 按开市盘
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jkmh6 attestation 见证；见证条款
nk{1z\D{ at-the-money option 平价期权
*!Dzst-J3 attorney 受权人；受托代表人
N$+"zJmw& attornment 新拥有人承认书
0Nfj}sXCWE attributable profit 可归属利润
3m^BYr*y^ attributable share value 可归属股份价值
`l}-S |a Auckland Stock Exchange 奥克兰证券交易所
K$Ph$P@ auction 拍卖
~,:f,FkSQ auctioneer 拍卖商
hG67%T'}A audit 审计；核数
Uwp
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: ?V; Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
?-f>zx8O 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Cr`
0C audit review 帐目审查
Yc$|"to Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
)0Lq>6j9 audited account 审计帐目；经审计的帐目
2Ar<(v$ audited annual account 经审计的周年帐目
a !IH-XJ2 audited balance sheet 经审计的资产负债表
ZUu^==a auditor 核数师；核数主任；审计师
W< n `[ auditor's certificate 核数师证明书；审计师证明书
2*| ]#W auditor's report 核数师报告；审计师报告
jBC9Vt;B Aussie bond 澳元债券
A>?f bY2n austerity budget 紧缩预算
NR*SEbUU* Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
>g[W@FhT'k Australia All Ordinaries Index 澳洲所有普通股票指数
QJ>>&`{ , Australian Dollar [AUD] 澳元
a:fHTU=\p Australian Options Market 澳大利亚期权市场
2
zy^(%a Australian Securities Commission 澳洲证券事务监察委员会
:QVGY^c Australian Society of Certified Practising Accountants 澳洲执业会计师公会
5c" kLq6r Australian Stock Exchange 澳大利亚证券交易所
E;qwoTmul Austrian Schilling [ATS] 奥地利先令
1bB K1Uw authentication 认证；鉴证
JvDsr0]\# authority to purchase 委托购买证；委购书
WdT|xf.Q& authorization 认可；核准；授权；授权书
_(hwU>. authorization by direction 指示授权
vf2K2\fn authorization by instruction 指令授权
|(S W authorization by warrant 令状授权
7'|PHQ? S authorization of unit trust 单位信托的认可
j#& authorized agent 指定代理人
BUb(BzC authorized capital 法定资本
6"G pE5'* authorized clerk 出市员
pV7Gh` <y authorized dealer 认可交易商
`T70FsSJ authorized financial institution 认可财务机构
Q-F9oZ*0 authorized fund 认可基金
"7HB3?2>W authorized fund house 获授权的基金公司；认可基金公司
~laZ(Bma); authorized institution 认可机构
asg> TO W authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
|$PLZ, authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
ng*%1;P authorized insurer 获授权保险人；获认可承保人
=r ~ . I authorized investment 特准投资项目
z m'jk D| authorized person 获授权人
! Cl/=0$[L authorized representative 获授权代表
+2SX4Kxu authorized share capital 法定股本
Ro<kp8 automated quotation system 自动报价系统
aW"!bAdx`, Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
zjA/Z( 自动交易系统〔香港期货交易所有限公司〕
c
#kV+n< automatic adjustment mechanism 自动调整机制
*3$,f>W^ automatic adjustment system 自动调整系统
HhvG#Sam! Automatic Clearing House 自动票据交换所
0R&
U18)y automatic exchange rates accumulation system 自动化汇率累集系统
Z=0W@_s Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
=FmU]DV automatic teller machine [ATM] 自动柜员机
x / =j$oA autopay 自动转帐
PlZ iTP available assets 可用资产
K_QCYS. available fiscal reserve 现存财政储备
[Ni4[\ available profit 可用利润
Y9;Mey*oW Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
?_aR-[XRg average 平均；平均数；海损
spJ(1F{|V average basic salary 平均基本薪金
4*x!B![]y average consumer expenditure 平均消费开支；一般消费开支
PAHlj,n) average cost 平均成本
vi8~ j average cost of land production 增辟土地平均成本
^>Y%L(> average daily turnover 平均每日成交额
& r%*_pX average daily wage rate 平均每日工资率
^{:jY, ?] average expenditure pattern 平均开支模式
iIE(zw)H average growth rate 平均增长率
pr txE&- average net fixed assets 固定资产平均净值
k`TJ<Dv; average of relatives 相对价格平均数
(GG"'bYk average price 平均价格
2~V Im#
average propensity to consume 平均消费倾向；一般消费倾向
ZRB 0OH average propensity to save 平均储蓄倾向；一般储蓄倾向
#ja`+w} average rate 平均率
P 0xLx average revenue 平均收入；平均收益
!dY :S' ;~ average stock 平均库存；平均存货
bZ.N7X PH average yearly rent 平均年租
7X(]r1-+ \ avoidance of double taxation 避免双重课税
vC:b?0s #( avoidance of tax 避税
