A:
:sJQ r._L A share Ａ股；甲类股份
T5+9# abatement of tax 减税；减扣免税额
![aa@nOSa ABN AMRO Bank N.V. 荷兰银行
8/ PS# dM\ above-the-line expenditure 线上项目支出；经常预算支出
JR4fJG above-the-line receipt 线上项目收入；经常预算收入
:z%q 09.) ABSA Asia Limited 南非联合亚洲有限公司
%1kI aYZ absolute change 绝对数值变更
<2fgao&-n absolute expenditure 实际开支
L<ET"&b;4 absolute guideline figure 绝对准则数字
LZ1 )zoJ absolute interest 绝对权益
/n8\^4{fP{ absolute order of discharge 绝对破产解除令
C\gKJW^]y@ absolute profit margin 绝对利润幅度
; ^ |:*
absolute value 实值；绝对值
/zIUYY absolutely vested interest 绝对既得权益
OCbwV7q: absorbed cost 已吸收成本；已分摊成本
}6 Mo C0 absorption 吸收；分摊；合并
wp>L}! absorption rate 吸收率；摊配率；分摊率
\~I>@SG2W+ ACB Finance Limited 亚洲商业财务有限公司
zIbrw9G acceptable form of reciprocity 合理的互惠条件
6[ & x7" acceptable rate 适当利率；适当汇率
=]W[{@P acceptance agreement 承兑协议
f2Z(hYH~ acceptance for honour 参加承兑
9%^O-8! acceptor 承兑人；接受人；受票人
AkVgFQg"
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_'Hw` 0}s accident insurance 意外保险
.CBb%onx Accident Insurance Association of Hong Kong 香港意外保险公会
s7 3' h accident insurance scheme 意外保险计划
em?Q4t accident year basis 意外年度基准
L }pj+xB accommodation 通融；贷款
`E8D5'tt accommodation bill 通融票据；空头票据
e3]v
*<bj accommodation party 汇票代发人
# 9 p|aS\ account balance 帐户余额；帐户结余
r5'bt"K\> account book 帐簿
! +X reCw account collected in advance 预收款项
~r?VXO p"
account current book 往来帐簿
}5lC8{wZ account of after-acquired property 事后取得的财产报告
p?'&P! account of defaulter 拖欠帐目
x5eSPF1 account payable 应付帐款
9}aEV 0 V| account payee only [A/C payee only] 只可转帐；存入收款人帐户
Q4F&#^02y account receivable 应收帐款
Jju^4 account receivable report 应收帐款报表
&/-}`hIAT account statement 结单；帐单；会计财务报表
Z90]I<a~ account title 帐户名称；会计科目
Nd%j0lj accountant's report 会计师报告
j},3@TFh Accountant's Report Rules 会计师报告规则
9
f= ~E8P accounting and auditing procedure 会计与审计程序；会计与核数程序
:HkX sZ Accounting Arrangements 《会计安排》
"*ww>0[ accounting basis 会计基础
Y@2yV(m)o accounting by Official Receiver 破产管理署署长呈交的帐目
?O Vje9 Accounting Circular 《会计通告》
Gm-V/[29R accounting class 会计类别
z^\-x9vL accounting date 记帐日期；会计结算日期
q:u,)6 accounting for money 款项核算
a S , Accounting Officer 会计主任
"43F.!P accounting period 会计报告期；会计期
< ,,X\>B accounting policy 会计政策；会计方针
FPu kV^ accounting practice 会计惯例
F $1f8U8 accounting principle 会计准则
kxt/I<cs accounting record 会计记录
l9f%?<2D accounting report 会计报告
xt 1\Sie Accounting Services Branch [Treasury] 会计事务部〔库务署〕
^JAp#?N^9 Accounting Society of China 中国会计学会
I9*BT T] accounting statement 会计报表
3_k o=& B$ accounting system 会计制度；会计系统
(ty&$ accounting transaction 会计事项；帐务交易
DIx.a^LR accounting treatment 会计处理
J7 +[+Y accounting year 会计年度
59BB-R ,V accretion 增值；添加
9E}JtLg T accrual 应计项目；应累算数目
MM(\>J[Uq accrual basis 应计制；权责发生制
a6\`r ^ @ accrual basis accounting 应计制会计；权责发生制会计
eD!mR3Ai@D accrue 应累算；应计
*1,4#8tB accrued benefit 应累算利益
Q AX3*%h accrued charges 应计费用
heQyz|o accrued cumulative preference share dividend 应累算的累积优先股股息
PP8627uP accrued expenses 应累算费用
2ae"Sd!-2 accrued interest payable 应付利息；应计未付利息
< "{VVy K accrued interest receivable 应收利息；应计未收利息
}mpFo 2 accrued right 累算权益
~,.'#=V accruing profit 应累算的利润
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(0=w4 accumulated fiscal reserve 累积财政储备
D qHJ *x4 accumulated profit 累积利润；滚存溢利
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[1x?% accumulated reserve 累积储备
USZBk0$ accumulation of surplus income 累积收益盈余
r*9*xZ>8u acquired assets 既得资产
2 =uwGIF acquisition 收购；购置；取得
0G`@^` acquisition cost 购置成本
63/a 0Yn acquisition expenses 购置费用
@W-0ybv acquisition of 100% interest 收购全部股权
zJ ov*^T-C acquisition of control 取得控制权
yX/{ eX5dr acquisition of fixed assets 购置固定资产
$N\k*= acquisition of shell “买壳”
&pW2R} acquisition price 收购价
lN*beOj act of God 天灾
5}Z>N,4 acting partner 执事合伙人
fGoJP[ae active market 买卖活跃的市场；交投畅旺的市场；旺市
&cwN& XBY active partner 积极参与的合伙人
`RXlqj#u active trading 交投活跃
ch33+~Nn actual circulation 实际流通
$ i%#fN actual cost 实际成本
"EwzuM8 f actual expenditure 实际开支；实际支出
8J:=@X^} actual income 实际入息；实际收入；实际收益
R5&<\RI0 actual market 现货市场
kLc@U~M actual price 现货价；实际价格
R]3j6\ actual profit 实际利润
aNP\Q23D actual quotation 实盘；实际价位；实际报价
q7<=1r+ actual year basis 按实际年度计算
'3?-o|v@D actuals 实货
o pTH6a actuarial investigation 精算调查
#HZ W57" actuarial principle 精算原则
e8S4= W actuarial report 精算师报告
Up0kTL Actuarial Society of Hong Kong 香港精算学会
i6<uj actuarial valuation 精算师估值
MV] `[^xQ5 actuary 精算师
2D /bMq ad referendum agreement 暂定协议；有待覆核的协定
Xyjd7 " ad valorem duty 从价税；按值征税
),Hr ad valorem duty system 从价税制
3^5h:OaT ad valorem fee 从价费
Z<,Hz+ ad valorem tariff 从价关税
NS-0-o|4# additional allowance 额外免税额
o2[$X ONTl additional amount for unexpired risk 未过期风险的额外款额
8:[ l1d86 additional assessable profit 补加应评税利润
_qk
yU )z additional assessment 补加评税
ld3H"p rR additional commitment 额外承担
|AS~sjWSJ additional commitment vote 额外承担拨款
ae" o|Q additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
A]ZQ?- L/ additional dependent parent allowance 供养父母额外免税额
M fnfp{.) additional provision 额外拨款
%+ /Dv additional stamp duty 附加印花税
r+k&W additional tax 补加税罚款；补加税款
' x 5p ?m Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
*W;;L_V" adjudged bankrupt 被裁定破产
&j,# 5f( adjudicated bankrupt 裁定破产人
TbLU[(m-n adjudication fee 裁定费；评定印花税额手续费；评估契据费
~'F.t B adjudication of bankruptcy 裁定破产；宣告破产
4U~'Oa @p adjudication of insolvency 裁定无力偿还债务
<KfR)7I$0a adjusted actual 经调整的实数；调整后的实数
9WI5\`*" adjusted current assets 经调整的流动资产；调整后的流动资产
X ]W)D
S adjusted figure 经调整的数字；调整后的数额
2_ 1RJ adjusted liabilities 经调整的负债；调整后的负债
;e.8E L adjusted loss 经调整的亏损；调整后的亏损
p=3t!3 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
Kp^"<%RT adjusted profit 经调整的利润；调整后的利润
5h |aX adjusted surplus 经调整的盈余额；调整后的盈余额
-*Tf.c adjusted value 经调整的价值；调整后的价值
',/# | adjustment 调整；修订；理算〔保险〕
W =;,ls adjustment centre 调剂中心
O(VWJ@EHn adjustment lag 调整过程的时间差距；调整时差
Y=?{TX=6<[ adjustment mechanism 调整机制
] >1`Fa6_ adjustment of loss 亏损调整
4>OS2b`.; adjustment process 调整过程；调整程序
/:ZwGyT; adjustment range 调整幅度
}Xfg~ %6 administered exchange rate 受管制汇率
~f"3Wa*\ B Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
kR 3wbA administration expenses 行政费用
vxOnv 8( administration fee 手续费；行政费
(E7"GJ administration in bankruptcy 破产管理
&nwS7n1eb administration order 遗产管理令
EIfqRR TA administrator 管理人；遗产管理人
]#W7-Q;] administrator of the estate 遗产管理人
/q}(KJX admission of debt 债项承认书
m (o`; admission of proof 接纳债权证明
{ ^^5FE)% advance 放贷款项；垫付款项；预支款项；预付款项
OQ4Pk/-' advance account 暂支帐目；预付款帐户
q%QvBN advance compensation 预付补偿金
`\|t Xl. advance from shareholder 股东垫款
[oXSjLQ m[ advance pending reimbursement 预支以待日后付还
'IFA>}e7W advanced economy 先进经济体系
ycSGv4
) advancement 预付；预付财产
Ijap%l1I advances warrant 垫款令
fj/L)i advancing 贷出
@3 $ I adverse balance 逆差
%@) R adverse exchange 逆汇
T+aNX/c|> advertisement addressed to shareholders 在报章刊登的致股东通告
$gN\%X/n"1 advice for collection 托收通知书
4_ypFuS ^ advice of drawing 提款通知书；汇票通知书
[V qiF~o, advice of payment 付款通知
yf!7
Q>_G^ Advisory Committee [Securities and Futures Commission]
@$!6u0x 谘询委员会〔证券及期货事务监察委员会〕
O2?yI8|Jn Advisory Committee on Diversification 经济多元化谘询委员会
o.w/ ? affidavit 誓章；遗产申报誓章
SP/b 4 affidavit of no receipt 述明无收款的誓章
y10W\beJ affiliate 联号；联营公司；附属公司
m mZP; affiliated company 附属公司；联号；联营公司
h Ypj affirmation [estate duty] 非宗教式宣誓〔遗产税〕
k=mLc P affordability 负担能力
tzfyS#E African Development Bank [AfDB] 非洲开发银行
B9[vv;lzu after-acquired property 事后取得的财产
M$.bC0}T after-hours dealing 市后交易
60] VOQku after-tax profit 税后盈利；税后利润；税后溢利
|&xaV-b9W agency agreement 代理协议
wN10Drc
agency expenses 代理机构的开支
4`mf^K f agency fee 代理费
Ph%ylS/T{ Agency Law 《代理法》
{[`(o
0@( agent 代理人；承销人
I'^XEl? agent of company 公司代理人
!.^x^OK%y agent's fee 代理人费；经纪费
\y% "tJ~N{ aggregate 总计；总数；总体数字
9C2pGfEbn} aggregate amount 总款额；总额
EpKZ.lCU aggregate assets and liabilities 总体资产与负债
#d3_7rI0V aggregate at constant price 按固定价格计算的总体数字
0^ \H$An*k aggregate demand 总需求
e$P^},0/ aggregate gross position 总持仓量
TB?'< hD: aggregate limit 总限额
SXYwhID= aggregate of salaries tax 合计薪俸税
&WL N aggregate performance 总体表现；总体业绩
R9^vAS4t[O aggregate supply 总体供应
maHz3: aggregate surplus 总盈余
wr:W}Z@pL aggregate total 整体总额
H ?9Bo! aggregate value 总值；合计价值
("ix!\1K@ aggregated basis 合计基准
3 8m9t' aggregated net chargeable income 合计应课税入息实额
qoH:_o8ClO aggregation 合并计算；合计；总和
{ 5D%<Te aggregation of incomes of husband and wife 夫妇入息合并计算
aMGh$\Pg aggregation of property 财产的总和
.a :7|L#a agio 差价；贴水
GM9[ 0+u; 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》
SP<Sv8Okj Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
h.]^ o*DJ 《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》
SmD#hE[ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
\)wVO*9*0 《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》
7P}l^WX Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
J k`Jv; 《香港政府和大韩民国政府关于相互促进和保护投资协定》
kjp~:Bg_( agreement for a settlement 授产协议
5de1r B| agreement for assignment 转让协议
@BjB
Mi, agreement for sale 售卖协议；买卖协议
9eq)WI/ agreement for sale and purchase 买卖协议
W( sit;O agreement for the payment of interest 支付利息协议
:h( 3Ep agreement for the repayment of money 还款协议
B Tj1C agreement of reinsurance 再保险协议
N0}[&rE 8 Agricultural Bank of China 中国农业银行
;<[!; 8 air passenger departure tax 飞机乘客离境税
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BZZ\! Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
xu"- Uj1 airport tax 机场税
!KJ X$? alcohol duty 酒精税
Q?LzL(OioN alienation 让与；让渡；转让
7VZ ^J`3 alimony 生活费；赡养费
{+cx} ` All Ordinaries Index [AOI] 所有普通股指数
U';)]vB$ all risks 全险；综合险
^ Ss << All Sales Record for Stock Market 《股票市场成交报告》
PPrv VGP
Allied Capital Resources Limited 新联财务有限公司
f. >[ J all-items index [Consumer Price Index] 总指数〔消费物价指数〕
T"3LO[j+ allocation letter 拨款信件
Yc-5Mr8*, allocation of fund 分配款项；预留款项
E&z^E2 allocation of profit 利润分配；溢利分配
YU 0pWM allocation warrant 拨款令
Iurz?dt4w allotment 分配；配股
*oIIcE4g7 allotment notice 股份配售通知；配股通知
0S; I pg allotment of shares 股份分配
t4d/%b~{:U allowable 可获宽免；免税的
eYoc(bG(+ allowable business loss 可扣除的营业亏损
ws,?ImA allowable expenses 可扣税的支出
i( +Uv tgs allowance 免税额；津贴；备抵；准备金
H|aC(c allowance for debts 债项的免税额
(z y|> u allowance for depreciation by wear and tear 耗损折旧免税额
G7,v:dlK allowance for funeral expenses 殡殓费的免税额
7b-[# g allowance for inflation 为通货膨胀而预留的款项；通胀准备金
YqXN|& allowance for repairs and outgoings 修葺及支出方面的免税额
>7X5/z allowance to debtor 给债务人的津贴
4IB`7QJq alteration of capital 资本更改
.,(x7? alternate trustee 候补受托人
u81F^72U amalgamation 合并
Y>F Lc* h ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
:.l\lj0Yf ambit of charges 征税范围；收费范围
s0vcGh#w amended valuation 经修订的估值
]
s 2ec American Commodities Exchange 美国商品交易所
QD^= ;! American Express Bank Limited 美国运通银行
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7S;G American Stock Exchange 美国证券交易所
g0a!auWM amortization 摊销
s nx we amount due from banks 存放银行同业的款项
]Hi1^Y< amount due from banks abroad 存放海外银行同业的款项
Q 2]7|C amount due from holding companies 控股公司欠款
#')] ~Xa amount due from local banks 存放本港银行同业的款项
U
v>^ Z2 amount due to banks 银行同业的存款
tRc 3<> amount due to banks abroad 海外银行同业的存款
J 32{#\By amount due to holding companies 控股公司存款
u 1}dHMoX~ amount due to local banks 本港银行同业的存款
X"g, QqDD amount due to outport banks 外埠银行同业的存款
cdH`#X amount for note issue 发行纸币的款额
wRwx((eb amount of bond 担保契据的款额
+kxk z" fP amount of consideration 代价款额
]5`A8-Q@ amount of contribution 供款数额
*kF/yN amount of indebtedness 负债款额
i>G:*? a amount of principal of the loan 贷款本金额
^tm2Duv amount of rates chargeable 应征差饷数额
+|+fDQI amount of share capital 股本额
0L"u U3 amount of sums assured 承保款额
yJqDB$0 amount of variation 变动幅度
I 6<LKI/ amount of vote 拨款数额
R*W1<W%q= amount payable 应付款额
wV$V X amount receivable 应收款额
P&5vVA6K7 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
s:,fXg25J analysis 分析
GO ][`zZJ] ancillary risk 附属风险
XM?c*,=fu annual account 周年帐目；周年帐目报表；年度决算；年结
p(( . (fx annual accounting date 年结日期
Cx(HsJ! , annual allowance 每年免税额；年积金；年度津贴；年津
JPT&!%~ annual balance 年度余额
r[kH VT8 annual disposable income 每年可动用收入
!{uV-c-5, annual estimates 周年预算
C5Fq%y{ $. annual fee 年费
1ATH$x annual general meeting 周年大会
DX3jE p2 annual growth rate 年增率；每年增长率
l<sWM$ez annual long-term supplement 长期个案每年补助金
\B/( H)Cd* annual pensionable emolument 可供计算退休金的年薪
(lYC2i_b# annual report 年报
rvn m*e, Annual Report on the Consumer Price Index 《消费物价指数年报》
{"|GV~ annual return 周年报表；周年申报表；每年报税表格
5y0LkuRR: Annual Return Rules 《周年报表规则》
;tD?a7 annual review of consumer prices 每年消费物价回顾
EmP2r*"rb annual roll-forward basis 逐年延展方式
P:X X8&# annual salary 年薪
j. c4 annual statement 年度报表；年度决算表
1_}k)(n Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
ih:%U annuitant 年金受益人
j}jU .\*v< annuity 年金
+'` ^ N annuity contract 年金合约
ND 8;1+3 annuity on human life 人寿年金
b_~KtMO antecedent debt 先前的债项
.:;q8FL/ ante-dated cheque 倒填日期支票
H0.&~!,* anticipated expenditure 预期开支
l$! NEOK anticipated net profit 预期纯利
ke +\Z>BWN anticipated revenue 预期收入
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D6 anti-inflation measure 反通货膨胀措施
G
jrN1+9= anti-inflationary stance 反通货膨胀立场
=`gFwH< apparent deficit 表面赤字
`wLmGv+V apparent financial solvency 表面偿债能力
Uf[Gs/!NV apparent partner 表面合伙人
#?\|)y4i application for personal assessment 个人入息课税申请书
)MM(HS application of fund 资金应用
)@.ODW;` application to release as liquidator and to destruct the books of accounts and documents
uA%F0oM 申请免除清盘人职务及毁灭帐簿与文件
XT==N-5, appointed actuary 委任精算师
e=u}J%| appointed auditor 委任核数师；委任审计师
yaX%<KBa\ appointed trustee 委任的受托人
N *n?hN appointer 委任人
><6g-+*k apportioned pro rata 按比例分摊
% = v<3 apportionment 分配；分摊
*q Ins/@ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
oX/#Mct{s apportionment formula 分摊方程式
ju"j?2+F apportionment of estate duty 遗产税的分摊
\W VY@eB appraisal 估价；评估
a9nXh6 appreciable growth 可观增长
0R,Y [).U appreciable impact 显着影响
VD=F{| ^ appreciable increase 可观增长
n6IN I~, appreciation 增值；升值
h&{ >4{ appreciation against other currencies 相对其他货币升值
xoE,3Sn appreciation of the exchange value of Hong Kong dollar 港元汇值上升
P(zquKm appreciation tax 增值税
B"RZ px appropriation 拨款；拨用；拨付
iF+50d appropriation account 拨款帐目
1
7hXg"B Appropriation Bill 拨款法案
X^ 0jS appropriation-in-aid system 补助拨款办法
G{ |F V
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FC8=
ru approved basket stock 认可一篮子证券
N sSl|m approved budget 核准预算
sWLH"'Z approved charitable donation 认可慈善捐款
WOGM t T% approved charitable institution 认可慈善机构
FC YZ9L5uF approved currency 核准货币；认可货币
gJ Z9XLPC approved estimates 核准预算
t4iV[xl3F approved estimates of expenditure 核准开支预算
RveMz$Yy approved overseas insurer 核准海外保险人
04 z2gAo approved overseas trust company 核准海外信托公司
v[?eL0Z approved pooled investment fund 核准汇集投资基金
*_yp]z" approved provident fund scheme 认可公积金计划
h"Q&E'0d approved provision 核准拨款
z* :.maq approved redeemable share 核准可赎回股份
=G<S!qW approved regional stock 认可地区性证券
aw0xi,Jz approved retirement scheme 认可退休金计划
akA C^: F approved subordinated loan 核准附属贷款
|<7nf7 5c} arbitrage 套戥；套汇；套利
zhde1JE arbitrageur 套戥者；套汇者
r \{; ~V arbitrary amount 临时款项
-Ar 3>d arrangement 措施；安排；协定
K <Y-/t arrears 欠款
zd [cp@ arrears of pay 欠付薪酬
Le c %kC arrears of revenue 逾期未收税款；逾期未收的帐项
}EHmVPe articles of association 组织章程；组织细则；组织章程细则
DfP
vi1 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
F (:] lM| ascertainment of profit 确定利润
3gmu- t v "Asia Clear" “亚洲结算系统”
p s?B;P Asia Commercial Bank Ltd. 亚洲商业银行有限公司
.gHL(*1P Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
;0\ Asian Development Fund [ADF] 亚洲发展基金
j2{ '! Asian dollar bond 亚洲美元债券
%Os V(7 Asian dollar market 亚洲美元市场
V0
OT _F Asian dollar rate 亚洲美元利率
$yg}HS7HC Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
!7[Rhk7bW Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
dCMW v~> asked price 沽盘；喊价；索价；卖方报价
C{):jH,Rf assessable income 应评税入息
y#;@~S1W assessable loss 应评税亏损
V?Zvu9b& assessable profit 应评税利润
0IjQq I assessable value 应评税值
"Mmvf'N assessed profit 估定利润
/!0{9F< assessed value 经评估价值
jCbxI^3A assessment 评税；评定；估价；评税单
:j,e0#+sA assessment number 评税编号；估价编号
t%<d}QuHW assessment of additional tax 补加税评税
zc-.W2"Hu assessment of performance 业绩评估；实绩评价
J;BG/VI1 Assessor 评税主任
e c`3Qw asset price bubbles 资产价格泡沫
:ITz\m asset-backed securities 具资产保证的证券
<)(S To assets accretion 资产增值
xlaBOK a% assets and liabilities 资产与负债
wXsA-H/` assets betterment statement 资产递增表；资产改进表
QFf lx assets lending 实物放款；有抵押贷款
dPRG L
hWF assets of the company passing on the death 死者去世时转移的公司资产
e[8p /hId assets pledged as security for liabilities 用作负债抵押的资产
"^ cn9AG{ assets portfolio 资产投资组合
j^~WAWbFh assets price 资产价格
} Pc6_# assets quality 资产质素
O-vvFl#4 assets realization 资产变现
G l*C"V
assets refinancing arrangement 资产再集资安排
"I]% aK0 assets securitization 资产证券化
yeNC-U< assets situated outside Hong Kong 在香港以外地方的资产
5ff6 6CRw assets stripping 削减资产；拆卖资产
# 1,( I assets value 资产值
a 4! AvG assignee 承让人
4o2 C=?@( assignment 转让；转让书；转让契
&sQtS assignment of interest 权益转让
`W [oLQ assignment of letters patent and trade mark 专利证书及商标转让
]7^ YPFc+ assignment of property 物业转让；物业转让书
ef!V EtEOv assignment right 转让权
BY$%gIB6> assignor 转让人
,Tyh ._sa associate 有联系的人；有关连人士；相联者；合伙人；联系人
~Hs a6F&F Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
~z!U/QR2 associate member 附属会员
N LC}XL associated body corporate 相联法人团体
E$rn^keM associated company 相联公司；联属公司
rf8`|9h"7 associated corporation 相联法团
"sRR:wzQu Association of Chartered Certified Accountants [ACCA] [United Kingdom]
.y F7{/ 公认会计师公会〔英国〕
#.%;U' #O Association of Futures Exchange Brokers 香港期货经纪协会
i5*sG^<$H Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
@hWt.qO3s association of underwriters 承保人组织
{j
E}mzi assumption of control 接管
B;':Eaa@ assurance 担保；保险；转易；转易书
^YKEc0"w( assurance of interest 权益的转易
}45&s9m= at 19XX price 按一九ＸＸ年价格计算
([ xYOxcp5 at a discount 按赔价计算；按贴水价格计算；打折扣
W%.Kr-[?`o at a premium 按溢价计算；按升水价格计算
^r$P&}Z\b at call 通知付款；按通知
mi3 yiR at constant market price 按固定市价计算
;^FV at constant price 按固定价格计算
avk0pY(n at cost 按成本计算
7{X I^I:n at current market price 按当时市价计算；按现时市价计算
l23#"gGb at current price 按当时价格计算；按现时价格计算
K$\]\qG6 at factor cost 按要素成本计算；按生产要素成本计算
VHB5 at money-of-the-day price 按付款当日价格计算
[3rvRJ. at or better 按指定或较佳价位〔买卖指令〕
V5RfxWtm: at par 按面值计算；平价
0*8[m+j1 at sight 见票即付
y:Qo:Z~ at the close 按收市盘
(3"V5r`*; at the opening 按开市盘
Ut8yA"Y~ attestation 见证；见证条款
?E2/
CM at-the-money option 平价期权
'8wA+N6Zr7 attorney 受权人；受托代表人
m ^Btr attornment 新拥有人承认书
5"6Y=AuQ6 attributable profit 可归属利润
[:sV;37s attributable share value 可归属股份价值
$ } 7/mS@c Auckland Stock Exchange 奥克兰证券交易所
-mG3#88* auction 拍卖
<D
pi M` auctioneer 拍卖商
qV.*sdS> audit 审计；核数
+X0?bVT Audit Commission 审计署
i}+K;,Da:8 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
h{kAsd 8 G 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〕
Je+z\eT!5< audit review 帐目审查
!5Kv9P79 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
c ++tk4 audited account 审计帐目；经审计的帐目
.QzHHW4&0 audited annual account 经审计的周年帐目
*9((b;Ju audited balance sheet 经审计的资产负债表
Yyb y 1 auditor 核数师；核数主任；审计师
W[:
n *h auditor's certificate 核数师证明书；审计师证明书
{KE858 auditor's report 核数师报告；审计师报告
$AUC#<*C Aussie bond 澳元债券
z6b!,lp austerity budget 紧缩预算
N%:QaCZKw Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Ylll4w62N Australia All Ordinaries Index 澳洲所有普通股票指数
BYrj#n5 Australian Dollar [AUD] 澳元
y}5H<ZcXA Australian Options Market 澳大利亚期权市场
/N7j5v ( Australian Securities Commission 澳洲证券事务监察委员会
{o4m3[C7=} Australian Society of Certified Practising Accountants 澳洲执业会计师公会
+EJ IYvkFm Australian Stock Exchange 澳大利亚证券交易所
y'pAhdF Austrian Schilling [ATS] 奥地利先令
Y: oL authentication 认证；鉴证
J O`S authority to purchase 委托购买证；委购书
Lt.a@\J'_ authorization 认可；核准；授权；授权书
jX!,xS%( authorization by direction 指示授权
,D3?N2mB authorization by instruction 指令授权
mHUQtGAVQ authorization by warrant 令状授权
;zI Ah[z authorization of unit trust 单位信托的认可
u )M dFz authorized agent 指定代理人
B3]q*ERAo authorized capital 法定资本
NB;8 e> 8 authorized clerk 出市员
E=3<F_3W authorized dealer 认可交易商
)}1 J.>5 authorized financial institution 认可财务机构
Tz]t.]!&E authorized fund 认可基金
S.aSNH< authorized fund house 获授权的基金公司；认可基金公司
3@*J=LGhKc authorized institution 认可机构
^i2W=A'P authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
tpO%)* authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
x-+Hy\^@| authorized insurer 获授权保险人；获认可承保人
1RZhy_$\. authorized investment 特准投资项目
6SIk?]u authorized person 获授权人
aRdzXq#x authorized representative 获授权代表
|vw0:\/ H authorized share capital 法定股本
Dx/BxqG6}_ automated quotation system 自动报价系统
(\>3FwFHW| Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
(V)nHF*<> 自动交易系统〔香港期货交易所有限公司〕
/\hybx' automatic adjustment mechanism 自动调整机制
r* fZS$e automatic adjustment system 自动调整系统
Q}2aBU.f Automatic Clearing House 自动票据交换所
J1T_wA_ automatic exchange rates accumulation system 自动化汇率累集系统
oQ1>*[e<u Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
KyK%2: automatic teller machine [ATM] 自动柜员机
K>Dn#"{Y
autopay 自动转帐
an jU3j available assets 可用资产
x4Mq{MrWp available fiscal reserve 现存财政储备
p ?2 \9C4 available profit 可用利润
U6e 0{n Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
}eetx68\ average 平均；平均数；海损
BMkN6 8q average basic salary 平均基本薪金
@r^a/] 5D average consumer expenditure 平均消费开支；一般消费开支
F$y 3 o X average cost 平均成本
$DeHo"mg7m average cost of land production 增辟土地平均成本
8e:J{EG~ average daily turnover 平均每日成交额
3,=97Si= average daily wage rate 平均每日工资率
F~2bCy[Z average expenditure pattern 平均开支模式
) gbns'Z< average growth rate 平均增长率
w5w,jD[ average net fixed assets 固定资产平均净值
OOn{Wp average of relatives 相对价格平均数
GuPxN}n
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c! vtQ<h- average propensity to consume 平均消费倾向；一般消费倾向
t AO,s ZW average propensity to save 平均储蓄倾向；一般储蓄倾向
xr}3vJ7 average rate 平均率
?zGx]?1P1< average revenue 平均收入；平均收益
dE~]%fUFy- average stock 平均库存；平均存货
mZQW>A]iE average yearly rent 平均年租
,c<&)6FU] avoidance of double taxation 避免双重课税
#$2 {l,> avoidance of tax 避税
