A:
m%?+;V A share Ａ股；甲类股份
@;^ 7kt abatement of tax 减税；减扣免税额
A>0wq T ABN AMRO Bank N.V. 荷兰银行
V _1'` F above-the-line expenditure 线上项目支出；经常预算支出
E~[v.3` above-the-line receipt 线上项目收入；经常预算收入
Cf~H9 ABSA Asia Limited 南非联合亚洲有限公司
cJIA/HQe absolute change 绝对数值变更
71g\fGG\
absolute expenditure 实际开支
Iu3*`H absolute guideline figure 绝对准则数字
h;s~I/e( absolute interest 绝对权益
MLd*WpiI. absolute order of discharge 绝对破产解除令
`W& : * absolute profit margin 绝对利润幅度
[/P}1
c[)U absolute value 实值；绝对值
ap
5D6y+ absolutely vested interest 绝对既得权益
t<UtSkE1 absorbed cost 已吸收成本；已分摊成本
ZUkrJ' absorption 吸收；分摊；合并
>v r! 3 absorption rate 吸收率；摊配率；分摊率
+{e Z@ ACB Finance Limited 亚洲商业财务有限公司
QTy xx acceptable form of reciprocity 合理的互惠条件
{[
E7Cf acceptable rate 适当利率；适当汇率
8 !{;yz acceptance agreement 承兑协议
kdr?I9kwW acceptance for honour 参加承兑
,JL Y
oE+ acceptor 承兑人；接受人；受票人
E/<5JhI9~ acceptor for honour 参加承兑人
[@"7qKd1 accident insurance 意外保险
:!fP~(R'm Accident Insurance Association of Hong Kong 香港意外保险公会
'N7 AVj accident insurance scheme 意外保险计划
*8WcRx accident year basis 意外年度基准
JGLjx"Y accommodation 通融；贷款
H#Aar accommodation bill 通融票据；空头票据
UNoNsmP accommodation party 汇票代发人
~ qjnV account balance 帐户余额；帐户结余
Ts~MkO account book 帐簿
J2va Kl account collected in advance 预收款项
B AJEn6f? account current book 往来帐簿
T +$A f,~ account of after-acquired property 事后取得的财产报告
AV t(e6H account of defaulter 拖欠帐目
]> :LHW account payable 应付帐款
_Q S +{
account payee only [A/C payee only] 只可转帐；存入收款人帐户
CO)BF%?B account receivable 应收帐款
=7*k>]o account receivable report 应收帐款报表
!yfQ^a_ O account statement 结单；帐单；会计财务报表
P
S$6`6G account title 帐户名称；会计科目
2O*(F> >dT accountant's report 会计师报告
qi ;X_\v Accountant's Report Rules 会计师报告规则
hYj!*P)uV accounting and auditing procedure 会计与审计程序；会计与核数程序
:(^, WOf Accounting Arrangements 《会计安排》
_ +"V5z accounting basis 会计基础
C0Oe$&
_ accounting by Official Receiver 破产管理署署长呈交的帐目
_NkVi_UX Accounting Circular 《会计通告》
Wej'AR\NX accounting class 会计类别
E m (&cra accounting date 记帐日期；会计结算日期
I_h8)W accounting for money 款项核算
7,pn0,HI Accounting Officer 会计主任
XSw!_d accounting period 会计报告期；会计期
IM^K]$q$47 accounting policy 会计政策；会计方针
5L IbHSK accounting practice 会计惯例
X} -) io accounting principle 会计准则
: X66[V&eH accounting record 会计记录
U}=o3 u accounting report 会计报告
hxedQvW Accounting Services Branch [Treasury] 会计事务部〔库务署〕
F5Xj}`}bq Accounting Society of China 中国会计学会
7*a']W{aJ accounting statement 会计报表
&:}{?vU accounting system 会计制度；会计系统
%GY U$aA accounting transaction 会计事项；帐务交易
|k3^
eeLk accounting treatment 会计处理
Bq20U:f accounting year 会计年度
]P5|V4FXo accretion 增值；添加
Hxw 7Q?F accrual 应计项目；应累算数目
5y1:oiE/ accrual basis 应计制；权责发生制
&' 0|U{| accrual basis accounting 应计制会计；权责发生制会计
{hE\ECT- accrue 应累算；应计
;1wRo`RD accrued benefit 应累算利益
'5*8'.4Sy accrued charges 应计费用
E\X:VQ9 accrued cumulative preference share dividend 应累算的累积优先股股息
3fb"1z# accrued expenses 应累算费用
` !JcQ' u accrued interest payable 应付利息；应计未付利息
]:6M!+?( accrued interest receivable 应收利息；应计未收利息
N
N1(f accrued right 累算权益
yLDv/r accruing profit 应累算的利润
mfI>1W( accumulated fiscal reserve 累积财政储备
y1FE +EX[ accumulated profit 累积利润；滚存溢利
-q8R'?z[ accumulated reserve 累积储备
^J[r<Dm8F accumulation of surplus income 累积收益盈余
HZ+l){u acquired assets 既得资产
kt0ma/QpP acquisition 收购；购置；取得
^1b/Y8&8A acquisition cost 购置成本
C.& R,$ acquisition expenses 购置费用
8d!t"oj68 acquisition of 100% interest 收购全部股权
{zri6P+s acquisition of control 取得控制权
q 0>@!1Wb acquisition of fixed assets 购置固定资产
'H]&$AZ;@ acquisition of shell “买壳”
BwpSw\\?@ acquisition price 收购价
;ye5HlH}. act of God 天灾
uE }A-\G acting partner 执事合伙人
Jw
b'5[R active market 买卖活跃的市场；交投畅旺的市场；旺市
RAh4#8] active partner 积极参与的合伙人
$YNW T\FE active trading 交投活跃
/jtU<u X actual circulation 实际流通
d
hp-XIA; actual cost 实际成本
Hkv4 ^| actual expenditure 实际开支；实际支出
- fB;pS, actual income 实际入息；实际收入；实际收益
4fq: W`9sN actual market 现货市场
[@PD[-2QG3 actual price 现货价；实际价格
1h[xVvo<L actual profit 实际利润
Kz>Bw; R( actual quotation 实盘；实际价位；实际报价
Y]33:c_;Mo actual year basis 按实际年度计算
d<@SRHP( actuals 实货
p :/#nmC< actuarial investigation 精算调查
zIeJ[J@ actuarial principle 精算原则
+IM: jrT( actuarial report 精算师报告
FS1>
J%P Actuarial Society of Hong Kong 香港精算学会
\?VNr2 actuarial valuation 精算师估值
7SyysH<H actuary 精算师
NhgzU+)+ ad referendum agreement 暂定协议；有待覆核的协定
:|V`QM ad valorem duty 从价税；按值征税
t
5{Y' ad valorem duty system 从价税制
hYI0 S7{G ad valorem fee 从价费
?##3E,
/"9 ad valorem tariff 从价关税
/ p PSo additional allowance 额外免税额
?C6DK{S( additional amount for unexpired risk 未过期风险的额外款额
z5|m`$gy additional assessable profit 补加应评税利润
xeGl}q| additional assessment 补加评税
]DO ~7p[ additional commitment 额外承担
O
# additional commitment vote 额外承担拨款
TB@0j
;g additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
yG ,oSp| additional dependent parent allowance 供养父母额外免税额
K4[X P]\jr additional provision 额外拨款
CU7WK}2h2C additional stamp duty 附加印花税
ylo /]pVs additional tax 补加税罚款；补加税款
%!vgAH4 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
eM1=r:jgE adjudged bankrupt 被裁定破产
|_A DG
adjudicated bankrupt 裁定破产人
_x&fK$Y)B adjudication fee 裁定费；评定印花税额手续费；评估契据费
&W|r
P ( adjudication of bankruptcy 裁定破产；宣告破产
$}TK ,/W adjudication of insolvency 裁定无力偿还债务
U^@8eb v adjusted actual 经调整的实数；调整后的实数
z/Kjz$l! adjusted current assets 经调整的流动资产；调整后的流动资产
5{esL4k adjusted figure 经调整的数字；调整后的数额
w9c^IS adjusted liabilities 经调整的负债；调整后的负债
-< jd/ 5 adjusted loss 经调整的亏损；调整后的亏损
@8 ;0p 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
?vd_8C2B adjusted profit 经调整的利润；调整后的利润
K@0/iWm* adjusted surplus 经调整的盈余额；调整后的盈余额
D rMG{Yiu adjusted value 经调整的价值；调整后的价值
@#?w>38y adjustment 调整；修订；理算〔保险〕
waYH_)Zx adjustment centre 调剂中心
~ ZN]2 } adjustment lag 调整过程的时间差距；调整时差
+,H6)'#Z adjustment mechanism 调整机制
RhPEda2 adjustment of loss 亏损调整
<8SRt-Cr adjustment process 调整过程；调整程序
EK
JPe eRY adjustment range 调整幅度
f]*_]J/ administered exchange rate 受管制汇率
YM(` E9{h Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
K~MTbdg administration expenses 行政费用
-2\%?A6L administration fee 手续费；行政费
<.N33 7! administration in bankruptcy 破产管理
M.loG4r! administration order 遗产管理令
|*5QFp administrator 管理人；遗产管理人
1I1Z), administrator of the estate 遗产管理人
4NN81~v 4 admission of debt 债项承认书
GY[+HgT admission of proof 接纳债权证明
pEn3 :.l< advance 放贷款项；垫付款项；预支款项；预付款项
JBCJVWUt advance account 暂支帐目；预付款帐户
rK@ UCRf advance compensation 预付补偿金
1,/L&_=_A advance from shareholder 股东垫款
rP=!!fC1; advance pending reimbursement 预支以待日后付还
} XJZw|n advanced economy 先进经济体系
F[65)"^ advancement 预付；预付财产
Q~L"Mr8>V advances warrant 垫款令
q7VpKfA:M advancing 贷出
Z\)emps adverse balance 逆差
3o>.Z; adverse exchange 逆汇
!8# !P advertisement addressed to shareholders 在报章刊登的致股东通告
2Q/#.lNL advice for collection 托收通知书
7LB#\2 advice of drawing 提款通知书；汇票通知书
oV 7A"8L^a advice of payment 付款通知
^&|$&7
Advisory Committee [Securities and Futures Commission]
8r 4
L4 谘询委员会〔证券及期货事务监察委员会〕
s)e' }y Advisory Committee on Diversification 经济多元化谘询委员会
3XeCaq'N affidavit 誓章；遗产申报誓章
-54 affidavit of no receipt 述明无收款的誓章
5nhc|E)C affiliate 联号；联营公司；附属公司
N;.cZp2 affiliated company 附属公司；联号；联营公司
g3i !> affirmation [estate duty] 非宗教式宣誓〔遗产税〕
ua'dm6",: affordability 负担能力
gkN|3^ African Development Bank [AfDB] 非洲开发银行
x!<?/I)X after-acquired property 事后取得的财产
>;ucwL i after-hours dealing 市后交易
?D^l&`S after-tax profit 税后盈利；税后利润；税后溢利
XP$ 1CWI agency agreement 代理协议
nvyyV\w agency expenses 代理机构的开支
1Xv- e8M agency fee 代理费
@+S5"W Agency Law 《代理法》
8+b ?/Rn0 agent 代理人；承销人
<^Hh5kfS' agent of company 公司代理人
h2Pvj37 agent's fee 代理人费；经纪费
) $wX~k aggregate 总计；总数；总体数字
(:p&[HNuN aggregate amount 总款额；总额
b;[u=9ez aggregate assets and liabilities 总体资产与负债
CDz-IQi aggregate at constant price 按固定价格计算的总体数字
lIN`1vX ( aggregate demand 总需求
p:,(r{*? aggregate gross position 总持仓量
f"0{e9O]2 aggregate limit 总限额
S"Q$ Ol" aggregate of salaries tax 合计薪俸税
{FavF 9O aggregate performance 总体表现；总体业绩
E+ 6 5 aggregate supply 总体供应
*d,u)l :S aggregate surplus 总盈余
Jk.Ec )w aggregate total 整体总额
TV>UD
q aggregate value 总值；合计价值
w:}RS.AK aggregated basis 合计基准
}b#KV?xgW aggregated net chargeable income 合计应课税入息实额
<3!jra,h aggregation 合并计算；合计；总和
,UdTUw~F aggregation of incomes of husband and wife 夫妇入息合并计算
IEB|Y aggregation of property 财产的总和
d.7 pc
P agio 差价；贴水
Z'%k`F 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》
V m1U00lM{ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
0!n6 tz lT 《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》
! /w<F{cl Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
k++Os'hSEY 《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》
<%(nF+rQA" Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
pv JsSX 《香港政府和大韩民国政府关于相互促进和保护投资协定》
crJyk #_ agreement for a settlement 授产协议
cD6$C31Y] agreement for assignment 转让协议
Ny;(1N|&3 agreement for sale 售卖协议；买卖协议
c%uX+\-$ agreement for sale and purchase 买卖协议
:VPZGzK4 agreement for the payment of interest 支付利息协议
o0>z6Ya< agreement for the repayment of money 还款协议
r lalr+Rf agreement of reinsurance 再保险协议
5o~;0K] Agricultural Bank of China 中国农业银行
g`jO air passenger departure tax 飞机乘客离境税
Ld[zOx Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
1 )aB']K% airport tax 机场税
N U*6MT4 alcohol duty 酒精税
mis
cmD alienation 让与；让渡；转让
+oY[uF alimony 生活费；赡养费
3|Q:tt'|# All Ordinaries Index [AOI] 所有普通股指数
)g9&fGYf all risks 全险；综合险
R1YRqk All Sales Record for Stock Market 《股票市场成交报告》
"lo:"y(u Allied Capital Resources Limited 新联财务有限公司
-E4e8'P;5 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
d/8I&{. allocation letter 拨款信件
@)>9l& allocation of fund 分配款项；预留款项
g4 WN+y` allocation of profit 利润分配；溢利分配
eI@LVi6<b allocation warrant 拨款令
8_MR7'C1hi allotment 分配；配股
aClXg- allotment notice 股份配售通知；配股通知
n"dC]&G' allotment of shares 股份分配
r00 fvZyK allowable 可获宽免；免税的
) 5r *2I allowable business loss 可扣除的营业亏损
?|8H|LBIr allowable expenses 可扣税的支出
!3{>
F " allowance 免税额；津贴；备抵；准备金
QvK-3w;= allowance for debts 债项的免税额
vMsb@@O\ \ allowance for depreciation by wear and tear 耗损折旧免税额
">}l8MA allowance for funeral expenses 殡殓费的免税额
9-Bp =M allowance for inflation 为通货膨胀而预留的款项；通胀准备金
i0 ax`37 allowance for repairs and outgoings 修葺及支出方面的免税额
!5Ko^: +Y allowance to debtor 给债务人的津贴
/s3AZ j9 alteration of capital 资本更改
C PV R alternate trustee 候补受托人
2T &<jt amalgamation 合并
gG0P &9 xz ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
q/Dc*Qn
m ambit of charges 征税范围；收费范围
k&4@$;Ap amended valuation 经修订的估值
n$Z@7r American Commodities Exchange 美国商品交易所
TY[1jW~{r American Express Bank Limited 美国运通银行
%D|27gh American Stock Exchange 美国证券交易所
R9 o3T)9V amortization 摊销
F#KO!\iA+ amount due from banks 存放银行同业的款项
;7"}I amount due from banks abroad 存放海外银行同业的款项
4oT1<n`r+ amount due from holding companies 控股公司欠款
SF2A?L?}+ amount due from local banks 存放本港银行同业的款项
'v.i' 6 amount due to banks 银行同业的存款
L+7j4:$B8 amount due to banks abroad 海外银行同业的存款
A0sydUc amount due to holding companies 控股公司存款
-o<L%Y<n2 amount due to local banks 本港银行同业的存款
'f9 fw^ amount due to outport banks 外埠银行同业的存款
cg$@x\fJ amount for note issue 发行纸币的款额
|ahleu amount of bond 担保契据的款额
6R V]9 amount of consideration 代价款额
o0b}: ` amount of contribution 供款数额
>cEc##:5 amount of indebtedness 负债款额
sw{,l"]< amount of principal of the loan 贷款本金额
PDaHY amount of rates chargeable 应征差饷数额
+2!J 3{[J amount of share capital 股本额
w?6"`Mo amount of sums assured 承保款额
;/#E!Ja/ u amount of variation 变动幅度
<>`+" O} amount of vote 拨款数额
4:-h\ % amount payable 应付款额
5K13 amount receivable 应收款额
ZcgSVMqEX Amsterdam Stock Exchange 阿姆斯特丹证券交易所
iva&W analysis 分析
hc}d S$=C ancillary risk 附属风险
6k"'3AKaR annual account 周年帐目；周年帐目报表；年度决算；年结
/gZrnd? annual accounting date 年结日期
(SV(L~ T_ annual allowance 每年免税额；年积金；年度津贴；年津
|[n-H;0 annual balance 年度余额
YRF%].A%2 annual disposable income 每年可动用收入
^~Nz8PCY annual estimates 周年预算
A6Ttx{] annual fee 年费
=D.M}x qo annual general meeting 周年大会
elCDPZ Tf annual growth rate 年增率；每年增长率
`An`"$z annual long-term supplement 长期个案每年补助金
i,N U%b e annual pensionable emolument 可供计算退休金的年薪
/%Lj$]S7[4 annual report 年报
y#8|
@? Annual Report on the Consumer Price Index 《消费物价指数年报》
EzOO6 annual return 周年报表；周年申报表；每年报税表格
Dk4Jg++ Annual Return Rules 《周年报表规则》
_7>$'V{ annual review of consumer prices 每年消费物价回顾
aObWd5~ annual roll-forward basis 逐年延展方式
|i'V\"
hW annual salary 年薪
B
Jp\a7`; annual statement 年度报表；年度决算表
Jr
m<u t 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
a9PSg/p annuitant 年金受益人
PV vNu5k annuity 年金
8qL *Nf annuity contract 年金合约
UA$
X jP annuity on human life 人寿年金
`#B|l+b aq antecedent debt 先前的债项
yS0YWqv]6@ ante-dated cheque 倒填日期支票
(yWU9q)5 anticipated expenditure 预期开支
tjc3;9 anticipated net profit 预期纯利
%7 h _D anticipated revenue 预期收入
Ijq1ns_tx8 anti-inflation measure 反通货膨胀措施
'F3Xb anti-inflationary stance 反通货膨胀立场
k"F5'Od apparent deficit 表面赤字
YIo $ apparent financial solvency 表面偿债能力
~F?s\kp6 apparent partner 表面合伙人
#UL:#pY application for personal assessment 个人入息课税申请书
q
y73 application of fund 资金应用
$6.CN# application to release as liquidator and to destruct the books of accounts and documents
xWlj.Tjt} 申请免除清盘人职务及毁灭帐簿与文件
;$Q `JN= appointed actuary 委任精算师
T X.YTU appointed auditor 委任核数师；委任审计师
BYuF$[3ya& appointed trustee 委任的受托人
Xwy0dXko appointer 委任人
W|J8QNL?jm apportioned pro rata 按比例分摊
|f1 S&b. apportionment 分配；分摊
)$K )`uqb Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
? .E6U be apportionment formula 分摊方程式
@~% R%Vu apportionment of estate duty 遗产税的分摊
aOHf#!/"sb appraisal 估价；评估
]T Q2PVN2 appreciable growth 可观增长
]b!o(5m appreciable impact 显着影响
-L@4da[]i appreciable increase 可观增长
%Cbqi.iuQ appreciation 增值；升值
c jf YE] appreciation against other currencies 相对其他货币升值
3wK{? appreciation of the exchange value of Hong Kong dollar 港元汇值上升
x? 3U3\W appreciation tax 增值税
_4F(WC co appropriation 拨款；拨用；拨付
c }GmS@ appropriation account 拨款帐目
P3X;&i T Appropriation Bill 拨款法案
)8]O|Z-CU appropriation-in-aid system 补助拨款办法
f*KNt_|: approved assets 核准资产
;Z|X` <6g approved basket stock 认可一篮子证券
s<VN W approved budget 核准预算
Qa@ b-v'by approved charitable donation 认可慈善捐款
>+ y[HTf- approved charitable institution 认可慈善机构
(UWWULV approved currency 核准货币；认可货币
% PozxF: approved estimates 核准预算
|}N -5U approved estimates of expenditure 核准开支预算
DXu9 15 approved overseas insurer 核准海外保险人
|}s)W o approved overseas trust company 核准海外信托公司
xtW Q. approved pooled investment fund 核准汇集投资基金
.%;`: dtj approved provident fund scheme 认可公积金计划
:VpRpj4f approved provision 核准拨款
o?(({HH approved redeemable share 核准可赎回股份
Z .6 M~ approved regional stock 认可地区性证券
5/Viz`hsz approved retirement scheme 认可退休金计划
A\p'\@f approved subordinated loan 核准附属贷款
,:POo^!/fT arbitrage 套戥；套汇；套利
)90 Q arbitrageur 套戥者；套汇者
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%%n'xmm arbitrary amount 临时款项
@9_H4V arrangement 措施；安排；协定
ssaEAm: arrears 欠款
5(RFk Zn4[ arrears of pay 欠付薪酬
~+w'b7T,= arrears of revenue 逾期未收税款；逾期未收的帐项
-xs @ rV` articles of association 组织章程；组织细则；组织章程细则
9 1%QO?hz Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
;NNYJqWd^] ascertainment of profit 确定利润
-X+G_rY "Asia Clear" “亚洲结算系统”
gDbj!(tm Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
6;s.%W Asian Development Fund [ADF] 亚洲发展基金
D2N| A Asian dollar bond 亚洲美元债券
(;DnL|"'8 Asian dollar market 亚洲美元市场
kT6h}d^/^ Asian dollar rate 亚洲美元利率
{8+FxmH Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
52Sq;X Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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/q asked price 沽盘；喊价；索价；卖方报价
|R$V[ assessable income 应评税入息
>np!f8+d"q assessable loss 应评税亏损
}j<:hD QP assessable profit 应评税利润
8 ~*<s5H assessable value 应评税值
OsI>gX> assessed profit 估定利润
*IBT!@*Q& assessed value 经评估价值
5cj]Y)I-~ assessment 评税；评定；估价；评税单
*_feD+rq assessment number 评税编号；估价编号
eS(hLXE!7 assessment of additional tax 补加税评税
m? 3! assessment of performance 业绩评估；实绩评价
KnL- qc Assessor 评税主任
#r5IwyL asset price bubbles 资产价格泡沫
JX4uH>6 asset-backed securities 具资产保证的证券
matW>D;J assets accretion 资产增值
co !o+jP assets and liabilities 资产与负债
r'bctFsD assets betterment statement 资产递增表；资产改进表
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D^d-R, assets lending 实物放款；有抵押贷款
0"l*8%g assets of the company passing on the death 死者去世时转移的公司资产
\S #Mc assets pledged as security for liabilities 用作负债抵押的资产
581Jp'cje assets portfolio 资产投资组合
z[Sq7bbYO assets price 资产价格
iCd$gwA>F assets quality 资产质素
s VXIR assets realization 资产变现
gbvM2 assets refinancing arrangement 资产再集资安排
KX8$j$yW assets securitization 资产证券化
=VA5!-6<Uq assets situated outside Hong Kong 在香港以外地方的资产
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yFt$L'# assets value 资产值
2ed4xh V assignee 承让人
5e)2Jt: assignment 转让；转让书；转让契
T }fH assignment of interest 权益转让
WFHS8SI assignment of letters patent and trade mark 专利证书及商标转让
>~%!#,C(|U assignment of property 物业转让；物业转让书
\iN3/J4 assignment right 转让权
iakqCjV assignor 转让人
2=R}u-@6p associate 有联系的人；有关连人士；相联者；合伙人；联系人
p7SX,kpt> Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
= ;tDYuFc! associate member 附属会员
v67utI SNI associated body corporate 相联法人团体
Cu2eMUGt associated company 相联公司；联属公司
k@}?!V*l associated corporation 相联法团
|:qaF Association of Chartered Certified Accountants [ACCA] [United Kingdom]
%w9/ gD 公认会计师公会〔英国〕
}u ZtAH| Association of Futures Exchange Brokers 香港期货经纪协会
B!P T| Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
KImBQ2 ^Tu association of underwriters 承保人组织
.>X 0 $# assumption of control 接管
i^<P@ |q assurance 担保；保险；转易；转易书
9^yf'9S1 assurance of interest 权益的转易
<H; z4 at 19XX price 按一九ＸＸ年价格计算
tccw0 at a discount 按赔价计算；按贴水价格计算；打折扣
<[*%d~92z at a premium 按溢价计算；按升水价格计算
dWR-}> at call 通知付款；按通知
*s=jKV# at constant market price 按固定市价计算
+, IMN)?;z at constant price 按固定价格计算
So6ZNh9 at cost 按成本计算
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m[ at current market price 按当时市价计算；按现时市价计算
DJWm7 t at current price 按当时价格计算；按现时价格计算
O { hM at factor cost 按要素成本计算；按生产要素成本计算
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GcH4 E9r at money-of-the-day price 按付款当日价格计算
'R-Ly^:Qd at or better 按指定或较佳价位〔买卖指令〕
i >*|k] at par 按面值计算；平价
# 1,"^k^ at sight 见票即付
1')_^] at the close 按收市盘
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H~~by at the opening 按开市盘
(u_?#PjX attestation 见证；见证条款
\]:}lVtxS at-the-money option 平价期权
e7O9q8b attorney 受权人；受托代表人
J2_~iC&;s attornment 新拥有人承认书
;#i$5L!*B attributable profit 可归属利润
yG v7^d attributable share value 可归属股份价值
fen~k#| l Auckland Stock Exchange 奥克兰证券交易所
CjQ)Bu *4 auction 拍卖
p YRqV auctioneer 拍卖商
13JZ\`ceb audit 审计；核数
`F(ghC Audit Commission 审计署
c4Leh"ry Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
/W|=Or2oR 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
} CM< / audit review 帐目审查
hx.ln6=4 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
^ ,cwm:B@ audited account 审计帐目；经审计的帐目
H^d2|E[D audited annual account 经审计的周年帐目
hvFXYq_[O audited balance sheet 经审计的资产负债表
@H83Ad auditor 核数师；核数主任；审计师
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auditor's certificate 核数师证明书；审计师证明书
fO UW{s auditor's report 核数师报告；审计师报告
gs:V4$(p4 Aussie bond 澳元债券
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Mb3 austerity budget 紧缩预算
RV_(T+ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
r3}Q1b& Australia All Ordinaries Index 澳洲所有普通股票指数
xHpB/P ~ Australian Dollar [AUD] 澳元
5R%4fzr&g Australian Options Market 澳大利亚期权市场
+ g*s%^(E Australian Securities Commission 澳洲证券事务监察委员会
2=%R>&]* Australian Society of Certified Practising Accountants 澳洲执业会计师公会
m>:zwz< ; Australian Stock Exchange 澳大利亚证券交易所
6OPYq*| Austrian Schilling [ATS] 奥地利先令
fxOa(mt authentication 认证；鉴证
E9bc pup authority to purchase 委托购买证；委购书
AZ7m=Q97 authorization 认可；核准；授权；授权书
J$>9UC k7B authorization by direction 指示授权
6rll0c~ authorization by instruction 指令授权
} \?]uNH authorization by warrant 令状授权
n5U-D0/Q authorization of unit trust 单位信托的认可
[-p?gyl authorized agent 指定代理人
>D5WAQ>b authorized capital 法定资本
\' Z^rjB authorized clerk 出市员
l h]Q\ authorized dealer 认可交易商
v;ZIqn " authorized financial institution 认可财务机构
n7 p,{ KSQ authorized fund 认可基金
Uaz$<K6 authorized fund house 获授权的基金公司；认可基金公司
U3tA"X.K authorized institution 认可机构
A d L>?SG% authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
[h0.k"&[ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
0_f6Qrc j authorized insurer 获授权保险人；获认可承保人
N]dsGvX authorized investment 特准投资项目
t,IQ|B&0 authorized person 获授权人
O h'C [ authorized representative 获授权代表
x!`~+f.6 authorized share capital 法定股本
zqlgJn automated quotation system 自动报价系统
L 3J .Oh Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
tPz!C&.= 自动交易系统〔香港期货交易所有限公司〕
wgcKeTD9 automatic adjustment mechanism 自动调整机制
d) $B automatic adjustment system 自动调整系统
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Zln Automatic Clearing House 自动票据交换所
mh i^zHpa automatic exchange rates accumulation system 自动化汇率累集系统
OaF[t*]D3 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
;8iK] ;^ automatic teller machine [ATM] 自动柜员机
RA3!k&8?# autopay 自动转帐
wqE+hKs, available assets 可用资产
C#oH7 o+_. available fiscal reserve 现存财政储备
D=_FrEM_IA available profit 可用利润
]1dnp ]r Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
=;m;r!,K average 平均；平均数；海损
)Rj,PF-9Z[ average basic salary 平均基本薪金
l|" SM6 average consumer expenditure 平均消费开支；一般消费开支
S7kZpD $ average cost 平均成本
%<rV~9: average cost of land production 增辟土地平均成本
UC*\3:>'n average daily turnover 平均每日成交额
aQ#6PO7.Z average daily wage rate 平均每日工资率
h 7
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}pOJ M &I average growth rate 平均增长率
'nP;IuMP average net fixed assets 固定资产平均净值
! wr2OxK* average of relatives 相对价格平均数
jA,| .P> average price 平均价格
7T /hmVi_ average propensity to consume 平均消费倾向；一般消费倾向
.?dYY;P average propensity to save 平均储蓄倾向；一般储蓄倾向
b75en{aDi* average rate 平均率
}WM!e" average revenue 平均收入；平均收益
+et )!2N average stock 平均库存；平均存货
iT,Ya-9" average yearly rent 平均年租
7 P/1'f3 avoidance of double taxation 避免双重课税
w<$0n#5 avoidance of tax 避税
