A:
@l9 qH1
A share Ａ股；甲类股份
S7-ka{S abatement of tax 减税；减扣免税额
0G/VbS ABN AMRO Bank N.V. 荷兰银行
_(J 7^rN above-the-line expenditure 线上项目支出；经常预算支出
{mPalo A above-the-line receipt 线上项目收入；经常预算收入
nZ>bOP+, ABSA Asia Limited 南非联合亚洲有限公司
(7RxCo=X absolute change 绝对数值变更
Cc:4n1|]> absolute expenditure 实际开支
fP`g#t)4Tu absolute guideline figure 绝对准则数字
/^~3Ib8Fw+ absolute interest 绝对权益
lAsDdxB` absolute order of discharge 绝对破产解除令
rs0 1@ absolute profit margin 绝对利润幅度
, 63hO .4M absolute value 实值；绝对值
t&U PU&tY absolutely vested interest 绝对既得权益
/# Y)nyE
absorbed cost 已吸收成本；已分摊成本
pv 2_A absorption 吸收；分摊；合并
. xT8@] absorption rate 吸收率；摊配率；分摊率
s)$N&0\ ACB Finance Limited 亚洲商业财务有限公司
e";r_J3w acceptable form of reciprocity 合理的互惠条件
U;n$ acceptable rate 适当利率；适当汇率
7%Zl^c>q acceptance agreement 承兑协议
T>(nc" ( acceptance for honour 参加承兑
`d# l o acceptor 承兑人；接受人；受票人
?45 kN=%*s acceptor for honour 参加承兑人
ScrE tN accident insurance 意外保险
! /Z{uy Accident Insurance Association of Hong Kong 香港意外保险公会
k%\_ UYa accident insurance scheme 意外保险计划
**rA/*Oc accident year basis 意外年度基准
`"v5bk accommodation 通融；贷款
&sL(|>N accommodation bill 通融票据；空头票据
@;}bBHQz{p accommodation party 汇票代发人
eqcV70E8cK account balance 帐户余额；帐户结余
%dTkw+J account book 帐簿
C+-GE9= account collected in advance 预收款项
hR3lo;' account current book 往来帐簿
qr%9S dvx account of after-acquired property 事后取得的财产报告
"J] _B account of defaulter 拖欠帐目
nAn/V u account payable 应付帐款
o+W 5xHe^1 account payee only [A/C payee only] 只可转帐；存入收款人帐户
]=p@1 account receivable 应收帐款
P F!S account receivable report 应收帐款报表
!RLg[_' account statement 结单；帐单；会计财务报表
y@[}FgVOh account title 帐户名称；会计科目
\^iPU 27H accountant's report 会计师报告
k LVf}J~? Accountant's Report Rules 会计师报告规则
_Zya GDv accounting and auditing procedure 会计与审计程序；会计与核数程序
!3 >(fj+QS Accounting Arrangements 《会计安排》
H4LZNko accounting basis 会计基础
JicAz1P1W accounting by Official Receiver 破产管理署署长呈交的帐目
=>Y b~r71 Accounting Circular 《会计通告》
&LE ,.Q34 accounting class 会计类别
^yUel.N5" accounting date 记帐日期；会计结算日期
l%*KB ME accounting for money 款项核算
PL/as3O^A Accounting Officer 会计主任
c[ ]_gUp8 accounting period 会计报告期；会计期
; >3q@9\D accounting policy 会计政策；会计方针
i(9=` A} accounting practice 会计惯例
e&f9/rfx accounting principle 会计准则
~lMw*Q w^ accounting record 会计记录
"bAkS}(hB( accounting report 会计报告
43pQF DWa Accounting Services Branch [Treasury] 会计事务部〔库务署〕
<=8R EA? Accounting Society of China 中国会计学会
6k;__@ B, accounting statement 会计报表
*vFVXJo accounting system 会计制度；会计系统
FblwQ-D accounting transaction 会计事项；帐务交易
/_E8'qlx accounting treatment 会计处理
LZm6\x accounting year 会计年度
edhNQWn accretion 增值；添加
`e]L.P_e? accrual 应计项目；应累算数目
h5WS<P accrual basis 应计制；权责发生制
Y - 6
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e{8z1t20: accrue 应累算；应计
T9]|*~ ,T accrued benefit 应累算利益
kM5N #|! accrued charges 应计费用
\o9-[V#Gm accrued cumulative preference share dividend 应累算的累积优先股股息
hK"hMyH^ accrued expenses 应累算费用
1g6AzU Xg accrued interest payable 应付利息；应计未付利息
9;s: Bo accrued interest receivable 应收利息；应计未收利息
v5l) T}Nb accrued right 累算权益
/>;1 } accruing profit 应累算的利润
jq#_*&Eg] accumulated fiscal reserve 累积财政储备
~U`o ew accumulated profit 累积利润；滚存溢利
B" T Z8(< accumulated reserve 累积储备
Z8nj9X$ accumulation of surplus income 累积收益盈余
k | Vq-w acquired assets 既得资产
/ <WB%O acquisition 收购；购置；取得
/ ]_T acquisition cost 购置成本
1"3|6 &= acquisition expenses 购置费用
^RytBwzKM acquisition of 100% interest 收购全部股权
. $uvQpyh acquisition of control 取得控制权
o^;$-O!/ acquisition of fixed assets 购置固定资产
;T~] |#T\6 acquisition of shell “买壳”
^Bn)a"Gd acquisition price 收购价
}$3eRu + act of God 天灾
K^`3 Bg acting partner 执事合伙人
#k8bZ ?*: active market 买卖活跃的市场；交投畅旺的市场；旺市
C4],7"Sw active partner 积极参与的合伙人
BL<.u active trading 交投活跃
t9S zZ2E actual circulation 实际流通
C{!L +]/ actual cost 实际成本
M it,X actual expenditure 实际开支；实际支出
V %'`nJ! actual income 实际入息；实际收入；实际收益
XVAy uuTg\ actual market 现货市场
'gk.J actual price 现货价；实际价格
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PTQm4TN actual profit 实际利润
PHl{pE* actual quotation 实盘；实际价位；实际报价
&=H{ 36i@ actual year basis 按实际年度计算
%"PG/avo actuals 实货
s42M[BW] actuarial investigation 精算调查
^pZ1uN!b actuarial principle 精算原则
D'Tb= actuarial report 精算师报告
>k,|N4( Actuarial Society of Hong Kong 香港精算学会
J]/TxUE actuarial valuation 精算师估值
1o)@{x/pd actuary 精算师
;hGC.}X ad referendum agreement 暂定协议；有待覆核的协定
R;&C6S ad valorem duty 从价税；按值征税
F,Q\_H##x4 ad valorem duty system 从价税制
Vrn. #d ad valorem fee 从价费
D"0:n. ad valorem tariff 从价关税
W)3?T& ` additional allowance 额外免税额
[2#5;') additional amount for unexpired risk 未过期风险的额外款额
>_P7 k5Y^ additional assessable profit 补加应评税利润
D-e0 q)RSU additional assessment 补加评税
\$Y Kw0K additional commitment 额外承担
6M9t<DQV additional commitment vote 额外承担拨款
k\$)) <3 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
,d n9 tY3 additional dependent parent allowance 供养父母额外免税额
' _,/N!-V additional provision 额外拨款
M*FUtu additional stamp duty 附加印花税
P:h;" additional tax 补加税罚款；补加税款
>c%OnA,3 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
n 1MZHa, adjudged bankrupt 被裁定破产
1S9(Zn[2, adjudicated bankrupt 裁定破产人
@5N^^B adjudication fee 裁定费；评定印花税额手续费；评估契据费
[2?|BUtD[ adjudication of bankruptcy 裁定破产；宣告破产
E8g Xa-hv adjudication of insolvency 裁定无力偿还债务
B*bt t+6 adjusted actual 经调整的实数；调整后的实数
_#@n^c adjusted current assets 经调整的流动资产；调整后的流动资产
k `JP adjusted figure 经调整的数字；调整后的数额
ntbl0Sk adjusted liabilities 经调整的负债；调整后的负债
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adjusted loss 经调整的亏损；调整后的亏损
L;zwqdI 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
k8H@0p adjusted profit 经调整的利润；调整后的利润
{Vw+~8 adjusted surplus 经调整的盈余额；调整后的盈余额
CsHHJgx adjusted value 经调整的价值；调整后的价值
r _nB-\ adjustment 调整；修订；理算〔保险〕
Qb<i,`SN adjustment centre 调剂中心
Qd;P?W6 adjustment lag 调整过程的时间差距；调整时差
a5=8zO#%g adjustment mechanism 调整机制
W_l/Jpv!W adjustment of loss 亏损调整
wBZ=IMDu\ adjustment process 调整过程；调整程序
Fb=(FQ2Y? adjustment range 调整幅度
k#Q av1_ administered exchange rate 受管制汇率
bA}9He1 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
4-;"w; administration expenses 行政费用
{Q],rv|; administration fee 手续费；行政费
FY_.Vp administration in bankruptcy 破产管理
d%_=r." Y administration order 遗产管理令
6 " fYSn> administrator 管理人；遗产管理人
Q ^X administrator of the estate 遗产管理人
m=D2|WA8 admission of debt 债项承认书
yO*~)ALb+ admission of proof 接纳债权证明
NRu _6~^^ advance 放贷款项；垫付款项；预支款项；预付款项
i
,Cvnp6Lv advance account 暂支帐目；预付款帐户
eKjmU | H advance compensation 预付补偿金
.j?`U[V%a advance from shareholder 股东垫款
ws8@y r<R advance pending reimbursement 预支以待日后付还
abiZ"?( advanced economy 先进经济体系
j8n_:;i* advancement 预付；预付财产
t80s(e advances warrant 垫款令
_5TSI'@.4 advancing 贷出
V/|).YG2 adverse balance 逆差
K"u-nroHW adverse exchange 逆汇
HT&CbEa4' advertisement addressed to shareholders 在报章刊登的致股东通告
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$ E[ l' advice for collection 托收通知书
uQh dg4 advice of drawing 提款通知书；汇票通知书
X[/>{rK advice of payment 付款通知
0VsQ$4'V^ Advisory Committee [Securities and Futures Commission]
?>c*[>LpZ 谘询委员会〔证券及期货事务监察委员会〕
x` T Advisory Committee on Diversification 经济多元化谘询委员会
]<b$k affidavit 誓章；遗产申报誓章
Uytq,3Gj6 affidavit of no receipt 述明无收款的誓章
sd4eJ affiliate 联号；联营公司；附属公司
X`#,*Hk K affiliated company 附属公司；联号；联营公司
oSVo~F affirmation [estate duty] 非宗教式宣誓〔遗产税〕
@>`+eg][?P affordability 负担能力
<vMna< /d African Development Bank [AfDB] 非洲开发银行
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SdpC after-acquired property 事后取得的财产
rEz-\jLD~ after-hours dealing 市后交易
+8qtFog$\g after-tax profit 税后盈利；税后利润；税后溢利
o6`4y^Q{/ agency agreement 代理协议
c%1k'Q agency expenses 代理机构的开支
@}[ >*Xy% agency fee 代理费
Mx9#YJ?t~ Agency Law 《代理法》
.EeXq }a[ agent 代理人；承销人
U%%fKL=S agent of company 公司代理人
x/~qyX8vo agent's fee 代理人费；经纪费
cUW>`F( S aggregate 总计；总数；总体数字
_)|_KQQu aggregate amount 总款额；总额
BGM5pc (ei aggregate assets and liabilities 总体资产与负债
1Q_ C aggregate at constant price 按固定价格计算的总体数字
?88k`T'EI aggregate demand 总需求
+;z^qn aggregate gross position 总持仓量
W P7 RX|7 aggregate limit 总限额
eu=G[> aggregate of salaries tax 合计薪俸税
:"m~tU3& aggregate performance 总体表现；总体业绩
( w4w aggregate supply 总体供应
y 8} fj= aggregate surplus 总盈余
WgHl.
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m$N` Xj aggregate value 总值；合计价值
m( 0sG(A~ aggregated basis 合计基准
4I7B
#{ aggregated net chargeable income 合计应课税入息实额
\s_lB~"P!3 aggregation 合并计算；合计；总和
rJLn=|uR aggregation of incomes of husband and wife 夫妇入息合并计算
3V=(P.A Tm aggregation of property 财产的总和
aq~>$CHa agio 差价；贴水
-s~6FrKy 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》
y?=W Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
$ti*I;)h4 《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》
U'(Exr [ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
L{`S^'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》
5mzOr4 *0 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
&UzeNL"] 《香港政府和大韩民国政府关于相互促进和保护投资协定》
:`u?pc27Sm agreement for a settlement 授产协议
WFWQ;U{| agreement for assignment 转让协议
^gw htnI agreement for sale 售卖协议；买卖协议
[6 d~q]KH agreement for sale and purchase 买卖协议
^RL #(O agreement for the payment of interest 支付利息协议
k^<s|8Y agreement for the repayment of money 还款协议
TUE*mDRmP agreement of reinsurance 再保险协议
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rij1/G Agricultural Bank of China 中国农业银行
LDg" s0n# air passenger departure tax 飞机乘客离境税
.'`7JU#{ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
R Ln sy, airport tax 机场税
"53'FRj_\ alcohol duty 酒精税
jA'qXc+\ alienation 让与；让渡；转让
mL5 Nu+# alimony 生活费；赡养费
j
/d? c5 All Ordinaries Index [AOI] 所有普通股指数
(PVK|Q55y all risks 全险；综合险
_N`'R.va All Sales Record for Stock Market 《股票市场成交报告》
WP( +jL^- Allied Capital Resources Limited 新联财务有限公司
zk6al$3R all-items index [Consumer Price Index] 总指数〔消费物价指数〕
RYhaQ &1i allocation letter 拨款信件
$ ~>3bik@ allocation of fund 分配款项；预留款项
a[e &O&Z allocation of profit 利润分配；溢利分配
[tN^)c`s/ allocation warrant 拨款令
0*e)_l! allotment 分配；配股
oJ\ )-qSf allotment notice 股份配售通知；配股通知
kg,t[Jl allotment of shares 股份分配
> L5fc". allowable 可获宽免；免税的
z+@ CzHCN allowable business loss 可扣除的营业亏损
* SAYli+@ allowable expenses 可扣税的支出
{;:QY 1Q T allowance 免税额；津贴；备抵；准备金
FEOr'H<3x allowance for debts 债项的免税额
Th!.=S{Y5 allowance for depreciation by wear and tear 耗损折旧免税额
4Cd#S9<ed allowance for funeral expenses 殡殓费的免税额
( I<]@7> allowance for inflation 为通货膨胀而预留的款项；通胀准备金
O $dcy! allowance for repairs and outgoings 修葺及支出方面的免税额
Iw07P2 allowance to debtor 给债务人的津贴
0^%\! Xxq alteration of capital 资本更改
SW94(4qo alternate trustee 候补受托人
LwPZR E# amalgamation 合并
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14'T ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
_ :R Q9x' ambit of charges 征税范围；收费范围
gK&MdF* amended valuation 经修订的估值
FI.Ae/(U American Commodities Exchange 美国商品交易所
Z>897> American Express Bank Limited 美国运通银行
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u|8WK: American Stock Exchange 美国证券交易所
CsJ38]=Mt amortization 摊销
4Sj;38F
.1 amount due from banks 存放银行同业的款项
%:jVx amount due from banks abroad 存放海外银行同业的款项
0LX"<~3j amount due from holding companies 控股公司欠款
*HT ) Au"5 amount due from local banks 存放本港银行同业的款项
?nVwT[ amount due to banks 银行同业的存款
Vki'pAN amount due to banks abroad 海外银行同业的存款
5,Q3#f~! amount due to holding companies 控股公司存款
<V> [H7 amount due to local banks 本港银行同业的存款
rwZI;t$hf amount due to outport banks 外埠银行同业的存款
tQ:g#EqL9B amount for note issue 发行纸币的款额
tVAWc$3T amount of bond 担保契据的款额
C(=$0FIR amount of consideration 代价款额
h;q= <[h\ amount of contribution 供款数额
m=s aUhI*9 amount of indebtedness 负债款额
{"^LUw8fd amount of principal of the loan 贷款本金额
q +j.) e amount of rates chargeable 应征差饷数额
g]fds Z v amount of share capital 股本额
"ITC P<+ amount of sums assured 承保款额
AD$$S.zoD< amount of variation 变动幅度
|3Fo4K%+ amount of vote 拨款数额
Mz?xvP?z amount payable 应付款额
V XE85 amount receivable 应收款额
\vH /bL Amsterdam Stock Exchange 阿姆斯特丹证券交易所
G<F+/Oi&DX analysis 分析
>M}\_ c= ancillary risk 附属风险
| c:E)S\ annual account 周年帐目；周年帐目报表；年度决算；年结
EnM }H9A annual accounting date 年结日期
9 S<87sO annual allowance 每年免税额；年积金；年度津贴；年津
FJ/>=2^B annual balance 年度余额
Z$UPLg3=;_ annual disposable income 每年可动用收入
bC V3h3< annual estimates 周年预算
TO(2n8'fdO annual fee 年费
MC
8t"SB annual general meeting 周年大会
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v(Ks> annual growth rate 年增率；每年增长率
'ycr/E&m{ annual long-term supplement 长期个案每年补助金
dkHye> annual pensionable emolument 可供计算退休金的年薪
?&ow:OH+ annual report 年报
G,{=sFX Annual Report on the Consumer Price Index 《消费物价指数年报》
OpNTyKbaD annual return 周年报表；周年申报表；每年报税表格
S":55YQev! Annual Return Rules 《周年报表规则》
#!A'6SgbkM annual review of consumer prices 每年消费物价回顾
qw#wZ'<n annual roll-forward basis 逐年延展方式
<yoCW?# annual salary 年薪
sIVVF#0}] annual statement 年度报表；年度决算表
.Mn_T*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
z~O#0Q ! annuitant 年金受益人
v?s]up @@h annuity 年金
>A]U.C annuity contract 年金合约
A?YU:f annuity on human life 人寿年金
3`Ug]<m antecedent debt 先前的债项
Y)Os]<N1 ante-dated cheque 倒填日期支票
h20< X ; anticipated expenditure 预期开支
}\iH ~T6 anticipated net profit 预期纯利
!=)R+g6b anticipated revenue 预期收入
$uPM.mPFE anti-inflation measure 反通货膨胀措施
g':/hlQ anti-inflationary stance 反通货膨胀立场
;s^br17z~ apparent deficit 表面赤字
d`XC._%^J apparent financial solvency 表面偿债能力
CMcS4X9/} apparent partner 表面合伙人
34D7qR application for personal assessment 个人入息课税申请书
[!g$|
application of fund 资金应用
iXF iFsb application to release as liquidator and to destruct the books of accounts and documents
z:
;ZPSn 申请免除清盘人职务及毁灭帐簿与文件
TO,XN\{y appointed actuary 委任精算师
o@6hlLr appointed auditor 委任核数师；委任审计师
N7wKaezE appointed trustee 委任的受托人
Zb \E!>V appointer 委任人
v U4G w4 apportioned pro rata 按比例分摊
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6=I4F apportionment 分配；分摊
~o <+tL Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
B}:/2?gQ apportionment formula 分摊方程式
$!'S7;*uW apportionment of estate duty 遗产税的分摊
/k$H"'`j4 appraisal 估价；评估
' aN`z3T appreciable growth 可观增长
b u2@~ appreciable impact 显着影响
UY ^dFbJ appreciable increase 可观增长
_, " ?R]MO appreciation 增值；升值
)335X wA+ appreciation against other currencies 相对其他货币升值
}L!%^siG_ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
vp[;rDsIJ$ appreciation tax 增值税
LR(Q .x appropriation 拨款；拨用；拨付
TKwMgC}<[ appropriation account 拨款帐目
a?d)l nk Appropriation Bill 拨款法案
4s: S_Dw appropriation-in-aid system 补助拨款办法
@|=JXSr!KY approved assets 核准资产
X \=m approved basket stock 认可一篮子证券
b`9J1p.; approved budget 核准预算
,k9@%{4 l approved charitable donation 认可慈善捐款
EMTAl; P approved charitable institution 认可慈善机构
MV(Sb:RZ approved currency 核准货币；认可货币
fwN'5ep approved estimates 核准预算
6Mh;ld@ approved estimates of expenditure 核准开支预算
F2N)|C< approved overseas insurer 核准海外保险人
sy\ w ^] approved overseas trust company 核准海外信托公司
wU"0@^k]< approved pooled investment fund 核准汇集投资基金
k2-:! IE approved provident fund scheme 认可公积金计划
FFG/v`NM approved provision 核准拨款
L[j73z' approved redeemable share 核准可赎回股份
9 rMP"td approved regional stock 认可地区性证券
A>bp P approved retirement scheme 认可退休金计划
ycD}7 approved subordinated loan 核准附属贷款
51)Q &,Mo# arbitrage 套戥；套汇；套利
"mk4O4dF arbitrageur 套戥者；套汇者
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f#O arbitrary amount 临时款项
u@@ 0YUa arrangement 措施；安排；协定
AZ HZUd4 arrears 欠款
hoLQuh%2% arrears of pay 欠付薪酬
34Fc
oud); arrears of revenue 逾期未收税款；逾期未收的帐项
Bd8{25{c articles of association 组织章程；组织细则；组织章程细则
dF`\ewRFn Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
9B&fEmgEc? ascertainment of profit 确定利润
W1$<,4j@M "Asia Clear" “亚洲结算系统”
HCCEIgCT Asia Commercial Bank Ltd. 亚洲商业银行有限公司
&|'t >-de, Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
id" -eMwp Asian Development Fund [ADF] 亚洲发展基金
w,s++bV;L Asian dollar bond 亚洲美元债券
+L]$M)*0& Asian dollar market 亚洲美元市场
T V['"'D&i Asian dollar rate 亚洲美元利率
cu@i;Hb@ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
QAk.~ ob Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
w nPg ). asked price 沽盘；喊价；索价；卖方报价
liuw! assessable income 应评税入息
yu~o9 assessable loss 应评税亏损
O^2@9
w assessable profit 应评税利润
hoOT]Bsn assessable value 应评税值
M'gL_Xsei assessed profit 估定利润
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z80m} assessed value 经评估价值
5gg
Yg $ assessment 评税；评定；估价；评税单
b@> MA assessment number 评税编号；估价编号
5;alq]m7 assessment of additional tax 补加税评税
)5j1;A:gr assessment of performance 业绩评估；实绩评价
drM@6$k Assessor 评税主任
oPbxe asset price bubbles 资产价格泡沫
[bK5q;#U4 asset-backed securities 具资产保证的证券
hi.` O+; assets accretion 资产增值
fDzG5}i assets and liabilities 资产与负债
^ W*T~V*8 assets betterment statement 资产递增表；资产改进表
!EuqJ j h assets lending 实物放款；有抵押贷款
e -yL assets of the company passing on the death 死者去世时转移的公司资产
d41DcgG'j( assets pledged as security for liabilities 用作负债抵押的资产
m 4r!Ck| assets portfolio 资产投资组合
q b[UA5S\` assets price 资产价格
: g+5cs assets quality 资产质素
sN_c4"\q assets realization 资产变现
bzC| aUGM assets refinancing arrangement 资产再集资安排
'L yEdlC ] assets securitization 资产证券化
t x9;8K3 assets situated outside Hong Kong 在香港以外地方的资产
er%D`VHe assets stripping 削减资产；拆卖资产
)o;oOPT! assets value 资产值
`zw^ WbCO{ assignee 承让人
Ocp`6Fj assignment 转让；转让书；转让契
o Z!1^o3V assignment of interest 权益转让
ElK7jWJ+ assignment of letters patent and trade mark 专利证书及商标转让
~x #RI t assignment of property 物业转让；物业转让书
YTk "'q- assignment right 转让权
W[R^5{ k` assignor 转让人
[d3i _^\ associate 有联系的人；有关连人士；相联者；合伙人；联系人
nl\l7/}6 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Pc:5*H associate member 附属会员
26D,(Y$* associated body corporate 相联法人团体
li +MnL t associated company 相联公司；联属公司
-"9&YkN associated corporation 相联法团
:MF F*1 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
vTk\6o q 公认会计师公会〔英国〕
2x<A7l)6 Association of Futures Exchange Brokers 香港期货经纪协会
937 z*mh Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Ht,dMt>: association of underwriters 承保人组织
hh1 ?/ assumption of control 接管
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wE assurance 担保；保险；转易；转易书
\$B%TY assurance of interest 权益的转易
yd> b2 M at 19XX price 按一九ＸＸ年价格计算
+! F+m V9 at a discount 按赔价计算；按贴水价格计算；打折扣
p7{%0 at a premium 按溢价计算；按升水价格计算
;iq5 8. at call 通知付款；按通知
v"I#.{LiH= at constant market price 按固定市价计算
3 & tJD at constant price 按固定价格计算
c*~ /`lG at cost 按成本计算
1v
M'y r$ at current market price 按当时市价计算；按现时市价计算
`({ Bi!%i at current price 按当时价格计算；按现时价格计算
u;/5@ADW at factor cost 按要素成本计算；按生产要素成本计算
V0 O6\) /. at money-of-the-day price 按付款当日价格计算
@}oY6cW;B* at or better 按指定或较佳价位〔买卖指令〕
.G ~ Y`0 at par 按面值计算；平价
_s%;GWj at sight 见票即付
,'%wadOo at the close 按收市盘
m,X8Cy|vQ at the opening 按开市盘
KccI Yn~ attestation 见证；见证条款
i
.GJO +K at-the-money option 平价期权
1I#]OY#> attorney 受权人；受托代表人
0g{`Q d attornment 新拥有人承认书
j YVR"D; attributable profit 可归属利润
JsA.j qkB attributable share value 可归属股份价值
[zw0'-h. Auckland Stock Exchange 奥克兰证券交易所
dR|*VT\ auction 拍卖
d>wpG^"w auctioneer 拍卖商
u6 lcl} ' audit 审计；核数
9!u&8#i Audit Commission 审计署
Ix 59 (g Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
tSf$`4 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
:g~X"C1s audit review 帐目审查
PZ[hH(EX Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
' &+ 5L. audited account 审计帐目；经审计的帐目
I JQ"
*; audited annual account 经审计的周年帐目
O+w82! <: audited balance sheet 经审计的资产负债表
5 >c,#* auditor 核数师；核数主任；审计师
W3M1> ( auditor's certificate 核数师证明书；审计师证明书
5B)z}g^h auditor's report 核数师报告；审计师报告
3X>x` Aussie bond 澳元债券
->S# `"@$ austerity budget 紧缩预算
w40 -K5wt> Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
)xxp O$ Australia All Ordinaries Index 澳洲所有普通股票指数
\ y}!yrQ Australian Dollar [AUD] 澳元
_+*+,Vx Australian Options Market 澳大利亚期权市场
vP. ^j7wB Australian Securities Commission 澳洲证券事务监察委员会
\&jmSa=]l Australian Society of Certified Practising Accountants 澳洲执业会计师公会
pj9* $.{ Australian Stock Exchange 澳大利亚证券交易所
] i:WP2 Austrian Schilling [ATS] 奥地利先令
Iss)7I authentication 认证；鉴证
WV?3DzeR authority to purchase 委托购买证；委购书
41XS/# M$* authorization 认可；核准；授权；授权书
:oeDksld authorization by direction 指示授权
6 >)oG6 authorization by instruction 指令授权
u ozK'L authorization by warrant 令状授权
?"Ec#,~ authorization of unit trust 单位信托的认可
5f jL authorized agent 指定代理人
;QS(`SK l authorized capital 法定资本
C xbGL authorized clerk 出市员
gCjW !t authorized dealer 认可交易商
dVKctt'C authorized financial institution 认可财务机构
t E(_Cg authorized fund 认可基金
sgfci{~ authorized fund house 获授权的基金公司；认可基金公司
WFm\ bZ . authorized institution 认可机构
=#so[Pd authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
SsBiCctn authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
G 5!J9@Yi authorized insurer 获授权保险人；获认可承保人
j#rj_ uP authorized investment 特准投资项目
m3']/}xHO authorized person 获授权人
EpUBO}q] authorized representative 获授权代表
$)v`roDD. authorized share capital 法定股本
0=erf62= automated quotation system 自动报价系统
k" $E|$ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
W&Xm_T[ Q 自动交易系统〔香港期货交易所有限公司〕
GC3WB4iY@U automatic adjustment mechanism 自动调整机制
SCq:jI automatic adjustment system 自动调整系统
}v4T&/ vt- Automatic Clearing House 自动票据交换所
I3^ }$#> automatic exchange rates accumulation system 自动化汇率累集系统
\C &V)/ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
H-C$ Jy)f" automatic teller machine [ATM] 自动柜员机
x"83[0ib autopay 自动转帐
HE{Ji Af available assets 可用资产
CwdeW.A" j available fiscal reserve 现存财政储备
h#~\-j 9 > available profit 可用利润
Qk[YF Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
08MY=PC~R average 平均；平均数；海损
(,XbxDfM average basic salary 平均基本薪金
VBq|j"o0" average consumer expenditure 平均消费开支；一般消费开支
g 5@ P average cost 平均成本
ESyb34T` average cost of land production 增辟土地平均成本
bB+ 4 average daily turnover 平均每日成交额
TJ_pMU average daily wage rate 平均每日工资率
qx f8f average expenditure pattern 平均开支模式
VXP@)\! average growth rate 平均增长率
r>_40+ |& average net fixed assets 固定资产平均净值
"STd ;vR average of relatives 相对价格平均数
cUj^aT pm average price 平均价格
khQ@DwO*\= average propensity to consume 平均消费倾向；一般消费倾向
h]>7Dl] average propensity to save 平均储蓄倾向；一般储蓄倾向
Rc2JgV average rate 平均率
\<u average revenue 平均收入；平均收益
+cwuj average stock 平均库存；平均存货
8Xx4W^*_ average yearly rent 平均年租
aQ HB avoidance of double taxation 避免双重课税
mhW*rH*m avoidance of tax 避税
