A:
}aL&3[>> A share Ａ股；甲类股份
6 -BC/ abatement of tax 减税；减扣免税额
t8.^Y TI ABN AMRO Bank N.V. 荷兰银行
Bdm05}c@u above-the-line expenditure 线上项目支出；经常预算支出
~uu{
v') above-the-line receipt 线上项目收入；经常预算收入
^ /)%s 3 ABSA Asia Limited 南非联合亚洲有限公司
L:7 kp<E absolute change 绝对数值变更
mD7kOOMY
absolute expenditure 实际开支
3&zcdwPj absolute guideline figure 绝对准则数字
|?t}7V#[ absolute interest 绝对权益
=>L2~>[
absolute order of discharge 绝对破产解除令
UN|S!&C $ absolute profit margin 绝对利润幅度
=-]NAj\ absolute value 实值；绝对值
aSIoq}c( absolutely vested interest 绝对既得权益
S|]\q-qA& absorbed cost 已吸收成本；已分摊成本
dg#w !etB absorption 吸收；分摊；合并
R%"'k<`# absorption rate 吸收率；摊配率；分摊率
|LirjC4 ACB Finance Limited 亚洲商业财务有限公司
<=%=,Yk acceptable form of reciprocity 合理的互惠条件
?%*p!m acceptable rate 适当利率；适当汇率
vF9 fXY= acceptance agreement 承兑协议
V ^< Zs//7 acceptance for honour 参加承兑
9\>{1"a acceptor 承兑人；接受人；受票人
#9t3 <H[ acceptor for honour 参加承兑人
Fi KG B\_] accident insurance 意外保险
|Q$Dj!!1P Accident Insurance Association of Hong Kong 香港意外保险公会
bzh: accident insurance scheme 意外保险计划
)!Zm*( accident year basis 意外年度基准
0zE(: K accommodation 通融；贷款
4A )_D{(SH accommodation bill 通融票据；空头票据
NmTo/5s accommodation party 汇票代发人
ZQAiuea account balance 帐户余额；帐户结余
yT[)V[} account book 帐簿
s#FX2r3=Fg account collected in advance 预收款项
;N!opg))d< account current book 往来帐簿
0E#?H0<OeG account of after-acquired property 事后取得的财产报告
cUTG!
P\R account of defaulter 拖欠帐目
"
f. 9u account payable 应付帐款
B# 4'3Y- 3 account payee only [A/C payee only] 只可转帐；存入收款人帐户
Y+Cv 9U0 account receivable 应收帐款
HqXS-TG account receivable report 应收帐款报表
'^(qlCI
account statement 结单；帐单；会计财务报表
D{6<,#P{w account title 帐户名称；会计科目
M=4`^.Ocm accountant's report 会计师报告
T!-ly7-` Accountant's Report Rules 会计师报告规则
b ycn h accounting and auditing procedure 会计与审计程序；会计与核数程序
Zou;o9Ww Accounting Arrangements 《会计安排》
a~Yq0 d?`D accounting basis 会计基础
xn anca accounting by Official Receiver 破产管理署署长呈交的帐目
"Fz1 :VV& Accounting Circular 《会计通告》
6Oy6r
accounting class 会计类别
oh i0 _mBz accounting date 记帐日期；会计结算日期
#!t6'* accounting for money 款项核算
{/i&o Accounting Officer 会计主任
Y?:" nhN accounting period 会计报告期；会计期
<MJ-w1A accounting policy 会计政策；会计方针
mpD[k9`x# accounting practice 会计惯例
r |2{( + accounting principle 会计准则
c"P:p%\m&u accounting record 会计记录
S}6xkX accounting report 会计报告
0P;\ :-&p Accounting Services Branch [Treasury] 会计事务部〔库务署〕
)B"E+Q'h{7 Accounting Society of China 中国会计学会
t c{Qd&"( accounting statement 会计报表
u t.tf \c accounting system 会计制度；会计系统
mp8Zb& Ggb accounting transaction 会计事项；帐务交易
~R~eQ=8 accounting treatment 会计处理
]3uj~la accounting year 会计年度
$ `<- ;kI accretion 增值；添加
!* o{xq accrual 应计项目；应累算数目
{ }P~nP accrual basis 应计制；权责发生制
w`[`:H_z accrual basis accounting 应计制会计；权责发生制会计
5 Q ,j+ accrue 应累算；应计
9>;CvR accrued benefit 应累算利益
&t}6sD9o accrued charges 应计费用
&}d5' IRT accrued cumulative preference share dividend 应累算的累积优先股股息
Y)7\h:LIg accrued expenses 应累算费用
I2z6iT4nB accrued interest payable 应付利息；应计未付利息
$?u LFD accrued interest receivable 应收利息；应计未收利息
oG
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6B% accrued right 累算权益
" Rn@yZV accruing profit 应累算的利润
UQjYWXvi accumulated fiscal reserve 累积财政储备
pW _mS| accumulated profit 累积利润；滚存溢利
G-'Cj iMu accumulated reserve 累积储备
izR#XeB m accumulation of surplus income 累积收益盈余
nI/kX^Pd acquired assets 既得资产
( +(bw4V/ acquisition 收购；购置；取得
zEDN^K ' acquisition cost 购置成本
w@H @[x acquisition expenses 购置费用
K;]Dh? acquisition of 100% interest 收购全部股权
)*&61 acquisition of control 取得控制权
NG:
f>R acquisition of fixed assets 购置固定资产
f / U~X; acquisition of shell “买壳”
(#+81 Dr acquisition price 收购价
y w:=$e5 act of God 天灾
ON"p^o>/_? acting partner 执事合伙人
AJ
z 1 active market 买卖活跃的市场；交投畅旺的市场；旺市
i:H]Sb)<b active partner 积极参与的合伙人
x^McUfdr| active trading 交投活跃
ol}}c6 actual circulation 实际流通
zIr4!|X actual cost 实际成本
3*-!0 actual expenditure 实际开支；实际支出
yUs/lI, Q actual income 实际入息；实际收入；实际收益
h;A~:}c, actual market 现货市场
kb!W|l "PN actual price 现货价；实际价格
%DK C/% actual profit 实际利润
8F/z rPG actual quotation 实盘；实际价位；实际报价
|][PbN
D actual year basis 按实际年度计算
3U*4E?g actuals 实货
0O(V y y actuarial investigation 精算调查
2Hk21y\
actuarial principle 精算原则
$F6GCM3Cx actuarial report 精算师报告
G`f|#-} Actuarial Society of Hong Kong 香港精算学会
cbW=kQc_ actuarial valuation 精算师估值
q NUd "%S actuary 精算师
VH] <o0 ad referendum agreement 暂定协议；有待覆核的协定
O6ltGtF ad valorem duty 从价税；按值征税
+pe\9F ad valorem duty system 从价税制
< g64N ad valorem fee 从价费
w I[Hoi
V ad valorem tariff 从价关税
u $qazj additional allowance 额外免税额
Y6 a9S`o additional amount for unexpired risk 未过期风险的额外款额
G6qFAepwi additional assessable profit 补加应评税利润
}S{VR(i`J additional assessment 补加评税
F <{k~ additional commitment 额外承担
6iY(RYZ7- additional commitment vote 额外承担拨款
Rp>%umDyL additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
j{@li1W@ additional dependent parent allowance 供养父母额外免税额
~xc U6@/ additional provision 额外拨款
y2nT)nL additional stamp duty 附加印花税
]'Gz~Z%>F additional tax 补加税罚款；补加税款
K{XE|g Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
r r2^sQ;_ adjudged bankrupt 被裁定破产
[@ NW adjudicated bankrupt 裁定破产人
RY\ 0dv> adjudication fee 裁定费；评定印花税额手续费；评估契据费
{IT x Ht adjudication of bankruptcy 裁定破产；宣告破产
L }R-| adjudication of insolvency 裁定无力偿还债务
e @PY(#ru adjusted actual 经调整的实数；调整后的实数
u ^M'[<{ adjusted current assets 经调整的流动资产；调整后的流动资产
7gREcL 2 adjusted figure 经调整的数字；调整后的数额
@B! gxW\C adjusted liabilities 经调整的负债；调整后的负债
>^g\s]c[ adjusted loss 经调整的亏损；调整后的亏损
.-1'#Z1T adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
4}0Ry\
6 adjusted profit 经调整的利润；调整后的利润
%0vWyU:K9 adjusted surplus 经调整的盈余额；调整后的盈余额
Ac\e>N adjusted value 经调整的价值；调整后的价值
r+tHVh adjustment 调整；修订；理算〔保险〕
[buLo*C4: adjustment centre 调剂中心
+kq+x6 & adjustment lag 调整过程的时间差距；调整时差
fFXnD adjustment mechanism 调整机制
9&s >RJ adjustment of loss 亏损调整
gCbS$Pw adjustment process 调整过程；调整程序
sIR fC<
/P adjustment range 调整幅度
)GOio+{ H administered exchange rate 受管制汇率
=+H,} Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Dy{lgT 0k administration expenses 行政费用
:W$- b administration fee 手续费；行政费
-4obX administration in bankruptcy 破产管理
s<5P sR administration order 遗产管理令
ViU5l*n; administrator 管理人；遗产管理人
<:!:7 administrator of the estate 遗产管理人
PmtXD6p3( admission of debt 债项承认书
Lc( eY{CY admission of proof 接纳债权证明
[{zfI`6 advance 放贷款项；垫付款项；预支款项；预付款项
BY@l:y4 advance account 暂支帐目；预付款帐户
Yi <1z:\ advance compensation 预付补偿金
(^58$IW71 advance from shareholder 股东垫款
zX6Q7Bc advance pending reimbursement 预支以待日后付还
4r #4h4`y| advanced economy 先进经济体系
"i&9RA! 1 advancement 预付；预付财产
TV/ EC#48 advances warrant 垫款令
BC#O.93` advancing 贷出
(~fv; }}v adverse balance 逆差
ep{/m-h(!_ adverse exchange 逆汇
xRZ/[1f! advertisement addressed to shareholders 在报章刊登的致股东通告
+]Ev advice for collection 托收通知书
DeI 3(o7 advice of drawing 提款通知书；汇票通知书
u[nLrEnD advice of payment 付款通知
^OK;swDW Advisory Committee [Securities and Futures Commission]
i;\n\p 1 谘询委员会〔证券及期货事务监察委员会〕
orAr3`AR3 Advisory Committee on Diversification 经济多元化谘询委员会
NT Vaz. affidavit 誓章；遗产申报誓章
9)uJ\NMy affidavit of no receipt 述明无收款的誓章
At&kW3( affiliate 联号；联营公司；附属公司
,lVQ -qw5 affiliated company 附属公司；联号；联营公司
,x?Jrcx~'C affirmation [estate duty] 非宗教式宣誓〔遗产税〕
< Yc)F.: affordability 负担能力
-8v:eyc African Development Bank [AfDB] 非洲开发银行
{: =] J4] after-acquired property 事后取得的财产
H;#C NB<e after-hours dealing 市后交易
/h@3R[k after-tax profit 税后盈利；税后利润；税后溢利
5yjG\ ~ agency agreement 代理协议
w"L]?# agency expenses 代理机构的开支
U#{(*)qr agency fee 代理费
WwUHHm<v Agency Law 《代理法》
u1>WG?/` agent 代理人；承销人
b&'Y W*W agent of company 公司代理人
#q5tG\gnM agent's fee 代理人费；经纪费
nd w&F'.r aggregate 总计；总数；总体数字
fr}.#~{5Y aggregate amount 总款额；总额
o
^ 08< aggregate assets and liabilities 总体资产与负债
2s}G6'xE]P aggregate at constant price 按固定价格计算的总体数字
MjbgAH- aggregate demand 总需求
h)s&Nqg1B aggregate gross position 总持仓量
M ^G 9t*I aggregate limit 总限额
9U3 .=J aggregate of salaries tax 合计薪俸税
<@c@`K aggregate performance 总体表现；总体业绩
.R^ R|<x aggregate supply 总体供应
|W}D_2 aggregate surplus 总盈余
0 c ]] aggregate total 整体总额
`#l1 aggregate value 总值；合计价值
YD0j&@. aggregated basis 合计基准
OyG2Ks"H aggregated net chargeable income 合计应课税入息实额
)|W6Z aggregation 合并计算；合计；总和
uH#X:Vne aggregation of incomes of husband and wife 夫妇入息合并计算
V{X/y N.u aggregation of property 财产的总和
=Z..&H5i agio 差价；贴水
x@D> J G 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》
"BIhd*K[~ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
]`|;ZQiD 《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》
bD?gwhAKA Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
8t |?b 《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》
! vuun | Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
6XnUs1O 《香港政府和大韩民国政府关于相互促进和保护投资协定》
R_"6E8N agreement for a settlement 授产协议
#}B v/`t agreement for assignment 转让协议
;@O8y\@ agreement for sale 售卖协议；买卖协议
Ml/K~H
tN agreement for sale and purchase 买卖协议
@VyF'
?} agreement for the payment of interest 支付利息协议
QHd |cg agreement for the repayment of money 还款协议
=F_j})O5 agreement of reinsurance 再保险协议
O x@$ } Agricultural Bank of China 中国农业银行
!E,|EdIr air passenger departure tax 飞机乘客离境税
\\{78WDA Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
w }8=sw airport tax 机场税
l9 n$cv^ alcohol duty 酒精税
F2Gg_u@7M alienation 让与；让渡；转让
N |8^S alimony 生活费；赡养费
),$^h7[n All Ordinaries Index [AOI] 所有普通股指数
!j3Xzn9 all risks 全险；综合险
R _2#7Xs All Sales Record for Stock Market 《股票市场成交报告》
h!tg+9 % Allied Capital Resources Limited 新联财务有限公司
"! [K Q all-items index [Consumer Price Index] 总指数〔消费物价指数〕
uE>m3Y(aP allocation letter 拨款信件
T Ci0]Y~a allocation of fund 分配款项；预留款项
>y$*|V}k allocation of profit 利润分配；溢利分配
=E:sEw2j allocation warrant 拨款令
4 b }'W} allotment 分配；配股
NOf{Xx<#k allotment notice 股份配售通知；配股通知
[ Scao $ allotment of shares 股份分配
O%<+& Q7 allowable 可获宽免；免税的
ReGT*+UN allowable business loss 可扣除的营业亏损
3@* ~>H allowable expenses 可扣税的支出
Iz&d
S?p_ allowance 免税额；津贴；备抵；准备金
?"kU+tCxg allowance for debts 债项的免税额
S_s;f oT allowance for depreciation by wear and tear 耗损折旧免税额
L!fI Ad ` allowance for funeral expenses 殡殓费的免税额
@P h' ! allowance for inflation 为通货膨胀而预留的款项；通胀准备金
]qx!51S allowance for repairs and outgoings 修葺及支出方面的免税额
^;$9>yi1 allowance to debtor 给债务人的津贴
v7v> alteration of capital 资本更改
q?8#D alternate trustee 候补受托人
[q^pMH#U" amalgamation 合并
!e~d,NIy ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
aHPx'R ambit of charges 征税范围；收费范围
[a.(0YLr'w amended valuation 经修订的估值
YVk
+zt~S American Commodities Exchange 美国商品交易所
sosIu American Express Bank Limited 美国运通银行
.!'rI7Kz'i American Stock Exchange 美国证券交易所
Kr`. q:0GK amortization 摊销
ca[*#xiJ amount due from banks 存放银行同业的款项
VeH%E.: amount due from banks abroad 存放海外银行同业的款项
.5tXwxad" amount due from holding companies 控股公司欠款
W k "_lJ amount due from local banks 存放本港银行同业的款项
|aj]]l[@S amount due to banks 银行同业的存款
)=5 *iWe amount due to banks abroad 海外银行同业的存款
}ee3'LUPX amount due to holding companies 控股公司存款
j`_Z`eG amount due to local banks 本港银行同业的存款
e.(RhajB amount due to outport banks 外埠银行同业的存款
~8'HX*B]z amount for note issue 发行纸币的款额
!Wy&+ H*0 amount of bond 担保契据的款额
mn(MgJKQ\ amount of consideration 代价款额
ANR611-a amount of contribution 供款数额
) P|/<>z amount of indebtedness 负债款额
V1A7hRjxvG amount of principal of the loan 贷款本金额
&m{~4]qWpM amount of rates chargeable 应征差饷数额
#XN URj amount of share capital 股本额
"*KOU2}C amount of sums assured 承保款额
kn WI7 amount of variation 变动幅度
i6i;{\tc amount of vote 拨款数额
F |_mCwA amount payable 应付款额
RG/P] amount receivable 应收款额
Z7Nhb{ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
<!X]$kvG analysis 分析
V3axwg_ ancillary risk 附属风险
(D+%*ax annual account 周年帐目；周年帐目报表；年度决算；年结
S Z &[o&H annual accounting date 年结日期
Rb
<{o8 annual allowance 每年免税额；年积金；年度津贴；年津
u@zT~\ h* annual balance 年度余额
@s\}ER3 annual disposable income 每年可动用收入
=4Jg6JKYg annual estimates 周年预算
GF0Utp:Zf; annual fee 年费
rNgAzH annual general meeting 周年大会
~\zIb/ # annual growth rate 年增率；每年增长率
_b
&Aa% annual long-term supplement 长期个案每年补助金
ON"V`_dq+M annual pensionable emolument 可供计算退休金的年薪
NNRKYdp, annual report 年报
.o8pC Annual Report on the Consumer Price Index 《消费物价指数年报》
sEx\7t K annual return 周年报表；周年申报表；每年报税表格
9y)}-TcSpY Annual Return Rules 《周年报表规则》
L)Da1<O annual review of consumer prices 每年消费物价回顾
8
;=?Lw ? annual roll-forward basis 逐年延展方式
=J )(=, annual salary 年薪
DyQvk annual statement 年度报表；年度决算表
1z3I^gI*i 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
1i Q(q\% annuitant 年金受益人
5zt5]zl' annuity 年金
g$8a B{) annuity contract 年金合约
"azrc C annuity on human life 人寿年金
O)r>AdLGn antecedent debt 先前的债项
i^/ H>E%u ante-dated cheque 倒填日期支票
[U {RDX anticipated expenditure 预期开支
'b_SQ2+A anticipated net profit 预期纯利
*Oy%($' anticipated revenue 预期收入
?[lKft
anti-inflation measure 反通货膨胀措施
+jp^ anti-inflationary stance 反通货膨胀立场
ur
k@v apparent deficit 表面赤字
` $[`C/h apparent financial solvency 表面偿债能力
[+:K IW< apparent partner 表面合伙人
r\|"j8 application for personal assessment 个人入息课税申请书
XP6 5 application of fund 资金应用
@2 SL$0!QA application to release as liquidator and to destruct the books of accounts and documents
utw@5 申请免除清盘人职务及毁灭帐簿与文件
]8op I\ appointed actuary 委任精算师
-} +PE 4fh appointed auditor 委任核数师；委任审计师
lpefOnO[ appointed trustee 委任的受托人
D&8*4> appointer 委任人
>Wj8[9zf apportioned pro rata 按比例分摊
2K2jko9'a apportionment 分配；分摊
zrur-i$N+ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
n\YWWW[wf apportionment formula 分摊方程式
;] #Q! apportionment of estate duty 遗产税的分摊
N37# V s appraisal 估价；评估
~|e H8@o appreciable growth 可观增长
0y#TGM|0D appreciable impact 显着影响
f=40_5a6 appreciable increase 可观增长
J_XbtCmt appreciation 增值；升值
Rs 0Gq x appreciation against other currencies 相对其他货币升值
. eDI ZX appreciation of the exchange value of Hong Kong dollar 港元汇值上升
&E!-~'|z appreciation tax 增值税
B 6,X) appropriation 拨款；拨用；拨付
Q__1Q Uu appropriation account 拨款帐目
7me1 :}4 Appropriation Bill 拨款法案
Go KMi[b appropriation-in-aid system 补助拨款办法
?s: 2~Qlu approved assets 核准资产
|7G=f9V approved basket stock 认可一篮子证券
T <ekDhlr approved budget 核准预算
] b@:?DX8 approved charitable donation 认可慈善捐款
(( Wq approved charitable institution 认可慈善机构
F}#=q Ba[ approved currency 核准货币；认可货币
t` A5wqm approved estimates 核准预算
MbC&u:@ "v approved estimates of expenditure 核准开支预算
{7o|*M approved overseas insurer 核准海外保险人
{I" d"'h approved overseas trust company 核准海外信托公司
c::Vh approved pooled investment fund 核准汇集投资基金
HoKN<w approved provident fund scheme 认可公积金计划
+JL"Z4b@R} approved provision 核准拨款
g ??@~\Ov approved redeemable share 核准可赎回股份
p:^;A/D approved regional stock 认可地区性证券
C$EvcF % 1 approved retirement scheme 认可退休金计划
%g%#=a;]q approved subordinated loan 核准附属贷款
ZD]5"oHY arbitrage 套戥；套汇；套利
jhSc9 arbitrageur 套戥者；套汇者
y]E ?\03" arbitrary amount 临时款项
|Ok1E arrangement 措施；安排；协定
uY=}w"Db arrears 欠款
JxLD}$I arrears of pay 欠付薪酬
N c : >] arrears of revenue 逾期未收税款；逾期未收的帐项
M7n|Z{?( articles of association 组织章程；组织细则；组织章程细则
1)wzSEV@ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
oNr~8 CA` ascertainment of profit 确定利润
\~ h7 "Asia Clear" “亚洲结算系统”
_}wy|T&7k& Asia Commercial Bank Ltd. 亚洲商业银行有限公司
4 5\%2un Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
To19=,: Asian Development Fund [ADF] 亚洲发展基金
BM]sW:-v Asian dollar bond 亚洲美元债券
F>A&L8
Asian dollar market 亚洲美元市场
Z"G@I= Q( Asian dollar rate 亚洲美元利率
KA$l.6&d Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
NFcMh+qnK Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
zWI C4: asked price 沽盘；喊价；索价；卖方报价
l]o&D))R assessable income 应评税入息
}x1p ~N+; assessable loss 应评税亏损
R%N&Y~zH assessable profit 应评税利润
d.uJ}=| assessable value 应评税值
O
hcPlr assessed profit 估定利润
geu8$^ assessed value 经评估价值
z,B'I.)M assessment 评税；评定；估价；评税单
!B{N:?r assessment number 评税编号；估价编号
CEos` assessment of additional tax 补加税评税
D +vHl} assessment of performance 业绩评估；实绩评价
E`SFr Assessor 评税主任
3pKr
{U92 asset price bubbles 资产价格泡沫
?$xZ$zW asset-backed securities 具资产保证的证券
3YF*TxKx assets accretion 资产增值
2@S{e$YK` assets and liabilities 资产与负债
C vtG assets betterment statement 资产递增表；资产改进表
Yj^ n4G(h assets lending 实物放款；有抵押贷款
^g2p !7 assets of the company passing on the death 死者去世时转移的公司资产
#b4Pn`[ assets pledged as security for liabilities 用作负债抵押的资产
@ l:\Ka~TS assets portfolio 资产投资组合
d`;_~{sleR assets price 资产价格
{'#^ assets quality 资产质素
0@ 9em~ assets realization 资产变现
64OgE! assets refinancing arrangement 资产再集资安排
Vee`q. assets securitization 资产证券化
D=nuK25 assets situated outside Hong Kong 在香港以外地方的资产
7$7Y)&\5 w assets stripping 削减资产；拆卖资产
[/ E_v gZ assets value 资产值
%vO b"K$X assignee 承让人
w;(`!^xv assignment 转让；转让书；转让契
qwU,D6 assignment of interest 权益转让
TY3WP$u assignment of letters patent and trade mark 专利证书及商标转让
I)Dd"I assignment of property 物业转让；物业转让书
L.z`>1 assignment right 转让权
,#42ebGHR assignor 转让人
~cSOni` associate 有联系的人；有关连人士；相联者；合伙人；联系人
$z~sN Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
f|1GlUA{t associate member 附属会员
Svo gvn associated body corporate 相联法人团体
u;Q'xuo3 associated company 相联公司；联属公司
b;O|-2AR associated corporation 相联法团
T.zU erbO Association of Chartered Certified Accountants [ACCA] [United Kingdom]
%Ln7{w 公认会计师公会〔英国〕
Y|=/*?o} Association of Futures Exchange Brokers 香港期货经纪协会
t F<|Eja * Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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X[~e| association of underwriters 承保人组织
1e>,QX assumption of control 接管
Zv*Z^; X9 assurance 担保；保险；转易；转易书
MKYXYR assurance of interest 权益的转易
OIa =$l43C at 19XX price 按一九ＸＸ年价格计算
~E=.*: 5( at a discount 按赔价计算；按贴水价格计算；打折扣
(!U5B
Hnd at a premium 按溢价计算；按升水价格计算
iQ9j t at call 通知付款；按通知
GyOo$FW at constant market price 按固定市价计算
Cu0N/hBT at constant price 按固定价格计算
3!0E h8ncI at cost 按成本计算
F~dq7 AS at current market price 按当时市价计算；按现时市价计算
<=*xwI&q at current price 按当时价格计算；按现时价格计算
+`==US34 at factor cost 按要素成本计算；按生产要素成本计算
6t|FuTC at money-of-the-day price 按付款当日价格计算
2rq)U+ at or better 按指定或较佳价位〔买卖指令〕
*1}'ZEaJ at par 按面值计算；平价
3Q`F x at sight 见票即付
40}8EP k) at the close 按收市盘
Brh<6B tl at the opening 按开市盘
b<B|p| attestation 见证；见证条款
$*bd})y)I at-the-money option 平价期权
E+AE V`- attorney 受权人；受托代表人
>uuP@j attornment 新拥有人承认书
37 wm[ Z attributable profit 可归属利润
Z; aQ/ n[` attributable share value 可归属股份价值
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4W:S Auckland Stock Exchange 奥克兰证券交易所
I% 43rdoPe auction 拍卖
+1 H.5| auctioneer 拍卖商
^<R*7mB* audit 审计；核数
!+4}x;!8 Audit Commission 审计署
_W4i?Bde Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
\$2E 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Kv[,!P"Y audit review 帐目审查
gg(^:`+ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
*BYSfcX6 audited account 审计帐目；经审计的帐目
/s>ZT8vaAs audited annual account 经审计的周年帐目
ee]PFW28 audited balance sheet 经审计的资产负债表
MX 2UYZ& auditor 核数师；核数主任；审计师
;6I{7[ auditor's certificate 核数师证明书；审计师证明书
MC!K7ji auditor's report 核数师报告；审计师报告
4Wq{ch Aussie bond 澳元债券
`Njv#K} U austerity budget 紧缩预算
!J w Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Af:4 XSO6 Australia All Ordinaries Index 澳洲所有普通股票指数
93yJAao9 Australian Dollar [AUD] 澳元
+.Kmpw4 Australian Options Market 澳大利亚期权市场
%Ysu613mz Australian Securities Commission 澳洲证券事务监察委员会
+pJ;}+ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
9~D oF]TM Australian Stock Exchange 澳大利亚证券交易所
_gK@), de Austrian Schilling [ATS] 奥地利先令
)p>BN|L authentication 认证；鉴证
7'_zJI^ authority to purchase 委托购买证；委购书
AG2iLictv authorization 认可；核准；授权；授权书
MPMJkL$F^ authorization by direction 指示授权
.9WJ/RKZ\D authorization by instruction 指令授权
UK2Y<\vD authorization by warrant 令状授权
x"~F=jT authorization of unit trust 单位信托的认可
DNdwMSwp authorized agent 指定代理人
C:g2E[# authorized capital 法定资本
P$Y<
g/s 4 authorized clerk 出市员
^9o;=!D!9 authorized dealer 认可交易商
K3&v6 #] authorized financial institution 认可财务机构
VY$hg authorized fund 认可基金
;8;nY6Ie authorized fund house 获授权的基金公司；认可基金公司
g6$X { authorized institution 认可机构
eP-q[U?$n authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
E27wxMU authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
HH3WZ^0> authorized insurer 获授权保险人；获认可承保人
!}^c.<38Q authorized investment 特准投资项目
B&#TbKp authorized person 获授权人
dRyK'Xr authorized representative 获授权代表
0O?B!Jr]RM authorized share capital 法定股本
X&h4A4#P automated quotation system 自动报价系统
&"fMiK3 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
b#R3=TQS8 自动交易系统〔香港期货交易所有限公司〕
WS@b3zzN automatic adjustment mechanism 自动调整机制
A5tY4?| automatic adjustment system 自动调整系统
n 8Jx;j Automatic Clearing House 自动票据交换所
bp:WN automatic exchange rates accumulation system 自动化汇率累集系统
FGBPhH% (8 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
gk~.u automatic teller machine [ATM] 自动柜员机
V^=z\wBZ autopay 自动转帐
U ?d 1 available assets 可用资产
za' Eom-<u available fiscal reserve 现存财政储备
7rc^-!k available profit 可用利润
`h( JD$w Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
umYq56dw average 平均；平均数；海损
'Zf_/ y average basic salary 平均基本薪金
e|+U7=CK average consumer expenditure 平均消费开支；一般消费开支
;Aiu y{< average cost 平均成本
|x 2>F
average cost of land production 增辟土地平均成本
Mi9A%ZmP average daily turnover 平均每日成交额
bV&/)eqv average daily wage rate 平均每日工资率
a_m P$4T average expenditure pattern 平均开支模式
4s~Y qP{K average growth rate 平均增长率
ox] LlR K average net fixed assets 固定资产平均净值
|uQJMf[L) average of relatives 相对价格平均数
qr$=oCqa average price 平均价格
s
d>&6 R^ average propensity to consume 平均消费倾向；一般消费倾向
kg7oH.0E average propensity to save 平均储蓄倾向；一般储蓄倾向
\&]'GsfF average rate 平均率
cUaLv1:HI average revenue 平均收入；平均收益
R~CQ=KQ. average stock 平均库存；平均存货
{*As-Y:'F average yearly rent 平均年租
I 6a{'c(P avoidance of double taxation 避免双重课税
vY<(3[pp avoidance of tax 避税
