A:
Dlc=[kf9 A share Ａ股；甲类股份
,qx;kJJ abatement of tax 减税；减扣免税额
duCso M/ ABN AMRO Bank N.V. 荷兰银行
m+f?+ c6 above-the-line expenditure 线上项目支出；经常预算支出
_K4Igq above-the-line receipt 线上项目收入；经常预算收入
d)G' y ABSA Asia Limited 南非联合亚洲有限公司
X3z$f(lF%) absolute change 绝对数值变更
=F(fum;zH absolute expenditure 实际开支
qjK'sge/ absolute guideline figure 绝对准则数字
eV?._-G absolute interest 绝对权益
H %C b absolute order of discharge 绝对破产解除令
% R18 absolute profit margin 绝对利润幅度
0 Zt=1Tv absolute value 实值；绝对值
mfYY?]A*+ absolutely vested interest 绝对既得权益
)1P Z# absorbed cost 已吸收成本；已分摊成本
X3C"A|HE9 absorption 吸收；分摊；合并
j k%MP6 absorption rate 吸收率；摊配率；分摊率
j{.P'5e@pZ ACB Finance Limited 亚洲商业财务有限公司
2wHvHH! acceptable form of reciprocity 合理的互惠条件
J>I.|@W4 acceptable rate 适当利率；适当汇率
j}0W|* acceptance agreement 承兑协议
Q7 dXTS4H acceptance for honour 参加承兑
[ k"@n+% acceptor 承兑人；接受人；受票人
I g9gGI, acceptor for honour 参加承兑人
SDd efB accident insurance 意外保险
])d_B\)Kck Accident Insurance Association of Hong Kong 香港意外保险公会
E]^wsS>= accident insurance scheme 意外保险计划
px@:t} accident year basis 意外年度基准
q,#j
* accommodation 通融；贷款
l?F&I.{J accommodation bill 通融票据；空头票据
xQ4'$rL1d accommodation party 汇票代发人
PT9,R^2T! account balance 帐户余额；帐户结余
:8} iZ. account book 帐簿
=%p%+F@RlW account collected in advance 预收款项
X[Lwx.Ly8 account current book 往来帐簿
! xU1[,9 account of after-acquired property 事后取得的财产报告
]et4B +=i account of defaulter 拖欠帐目
N ;<.::x account payable 应付帐款
d?j_L`?+ account payee only [A/C payee only] 只可转帐；存入收款人帐户
~0mO<0~ account receivable 应收帐款
)c'5M]V account receivable report 应收帐款报表
Ca: jN0 account statement 结单；帐单；会计财务报表
T gpf0( account title 帐户名称；会计科目
*Q?ZJS ~ accountant's report 会计师报告
V3<baxdE Accountant's Report Rules 会计师报告规则
y*Egt `W accounting and auditing procedure 会计与审计程序；会计与核数程序
o gcEv>0 Accounting Arrangements 《会计安排》
!"*!du28jo accounting basis 会计基础
54TW8y `h accounting by Official Receiver 破产管理署署长呈交的帐目
]K]$FX<f Accounting Circular 《会计通告》
&WSxg&YG)\ accounting class 会计类别
'#~$Od4&= accounting date 记帐日期；会计结算日期
?\GIL B, accounting for money 款项核算
8PQ n=k9 Accounting Officer 会计主任
jv :!vi: accounting period 会计报告期；会计期
zp "Lp>i accounting policy 会计政策；会计方针
)!h(o R accounting practice 会计惯例
7j9:s>D accounting principle 会计准则
Yx - 2ux accounting record 会计记录
gW{<:6}!* accounting report 会计报告
'cs!(z-{x Accounting Services Branch [Treasury] 会计事务部〔库务署〕
KO`ftz3 + Accounting Society of China 中国会计学会
^4Nk13 accounting statement 会计报表
G_GPnKdd accounting system 会计制度；会计系统
JArSJ:} accounting transaction 会计事项；帐务交易
Dg^n` [WO accounting treatment 会计处理
#~A (%a accounting year 会计年度
KeU|E<|! accretion 增值；添加
QvM+]pdR6 accrual 应计项目；应累算数目
k z|2PP accrual basis 应计制；权责发生制
8p4J7 - accrual basis accounting 应计制会计；权责发生制会计
p0 @ ,- accrue 应累算；应计
`[hc{ynO| accrued benefit 应累算利益
X^!n'$^ u accrued charges 应计费用
. ZuRH_pI accrued cumulative preference share dividend 应累算的累积优先股股息
r(ej=aR accrued expenses 应累算费用
Ls8@@b,t2 accrued interest payable 应付利息；应计未付利息
"O{_LOJ accrued interest receivable 应收利息；应计未收利息
up[9L | accrued right 累算权益
\)\u AI - accruing profit 应累算的利润
e):jQite
accumulated fiscal reserve 累积财政储备
m `" ^d # accumulated profit 累积利润；滚存溢利
!PQ%h/ix accumulated reserve 累积储备
%2 A-u accumulation of surplus income 累积收益盈余
:n'$Txf acquired assets 既得资产
:%[=v (G[ acquisition 收购；购置；取得
q= NI}k acquisition cost 购置成本
9"KO! w acquisition expenses 购置费用
hf6=`M}>i acquisition of 100% interest 收购全部股权
\8Mn[G9TL acquisition of control 取得控制权
x -wIgo+ acquisition of fixed assets 购置固定资产
pGQP9r% acquisition of shell “买壳”
MAhJ>qe8
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n#jBqr&!M act of God 天灾
;7id![KI4 acting partner 执事合伙人
lHRs3+ active market 买卖活跃的市场；交投畅旺的市场；旺市
grvm2`u active partner 积极参与的合伙人
(G:A^z active trading 交投活跃
?xftr ( actual circulation 实际流通
EV1x"}D A_ actual cost 实际成本
-^ )0 c actual expenditure 实际开支；实际支出
y v6V1gK actual income 实际入息；实际收入；实际收益
RrFq" actual market 现货市场
Rne#z2Ok actual price 现货价；实际价格
8v$ 2*$ actual profit 实际利润
XJx$HM&0M actual quotation 实盘；实际价位；实际报价
N?xZ]?T actual year basis 按实际年度计算
)e#KL$B)v actuals 实货
=fJDFg actuarial investigation 精算调查
$]V,H" actuarial principle 精算原则
PUt\^ke actuarial report 精算师报告
&|/@;EA$8 Actuarial Society of Hong Kong 香港精算学会
4o+SSS actuarial valuation 精算师估值
nz{
;]U1 actuary 精算师
T:v.] 0l~ ad referendum agreement 暂定协议；有待覆核的协定
"I[a ]T}/ ad valorem duty 从价税；按值征税
j7(sY o@x7 ad valorem duty system 从价税制
{{ hp;&x ad valorem fee 从价费
B,Pbm|U1 ad valorem tariff 从价关税
MQs!+Z"m> additional allowance 额外免税额
4?+K:e #F additional amount for unexpired risk 未过期风险的额外款额
8fV.NCyE additional assessable profit 补加应评税利润
o1Bn^ w additional assessment 补加评税
=>? ;Iv'Z additional commitment 额外承担
j@N z additional commitment vote 额外承担拨款
bjn: e!} additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
1D *oXE9Ig additional dependent parent allowance 供养父母额外免税额
fL0dy[Ch @ additional provision 额外拨款
$Hw
w additional stamp duty 附加印花税
D-{;;<nIr` additional tax 补加税罚款；补加税款
'eyzH[l,( Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
_?]0b7X adjudged bankrupt 被裁定破产
%7w=; ]ym adjudicated bankrupt 裁定破产人
w=NM==cLj adjudication fee 裁定费；评定印花税额手续费；评估契据费
l ga%U~ adjudication of bankruptcy 裁定破产；宣告破产
0 ge"ISK adjudication of insolvency 裁定无力偿还债务
YmrrZ&]q adjusted actual 经调整的实数；调整后的实数
KCBA`N8 adjusted current assets 经调整的流动资产；调整后的流动资产
L/ L#[ adjusted figure 经调整的数字；调整后的数额
z7vc|Z|
adjusted liabilities 经调整的负债；调整后的负债
\9HpbCHr adjusted loss 经调整的亏损；调整后的亏损
:G.u{cw adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
@nC][gNv adjusted profit 经调整的利润；调整后的利润
oo+i3af&7 adjusted surplus 经调整的盈余额；调整后的盈余额
PK C}!>2 adjusted value 经调整的价值；调整后的价值
WqX$ ;' }h adjustment 调整；修订；理算〔保险〕
U L{+mp adjustment centre 调剂中心
0+-"9pED>E adjustment lag 调整过程的时间差距；调整时差
M =/+q adjustment mechanism 调整机制
+3>)r{#k adjustment of loss 亏损调整
,/fB~On- adjustment process 调整过程；调整程序
FUt{-H!< adjustment range 调整幅度
\d'>Ky;GD administered exchange rate 受管制汇率
/9SEW!E Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Y ~TR`y
administration expenses 行政费用
Z\YCjs% administration fee 手续费；行政费
B$ =oU administration in bankruptcy 破产管理
/)%$ xi administration order 遗产管理令
]_"c_QG administrator 管理人；遗产管理人
X!aC6gujOH administrator of the estate 遗产管理人
(:(Im k;9 admission of debt 债项承认书
_i3? ;Fds admission of proof 接纳债权证明
M]Kx g; advance 放贷款项；垫付款项；预支款项；预付款项
lf JvN advance account 暂支帐目；预付款帐户
0 ~a9gBG advance compensation 预付补偿金
pZ `^0#Fo advance from shareholder 股东垫款
Ub,5~I+` advance pending reimbursement 预支以待日后付还
,`pUz[wl advanced economy 先进经济体系
n 3eLIA{ advancement 预付；预付财产
x/S:) z%X advances warrant 垫款令
m m
dQ\\ advancing 贷出
WMw|lV r adverse balance 逆差
vVbBg; { adverse exchange 逆汇
A!^
d8#~. advertisement addressed to shareholders 在报章刊登的致股东通告
+#RgHo?f advice for collection 托收通知书
g zMp&J advice of drawing 提款通知书；汇票通知书
|e QwI& advice of payment 付款通知
KgH_-REN Advisory Committee [Securities and Futures Commission]
7Dt* ++: 谘询委员会〔证券及期货事务监察委员会〕
o8 B$6 w:_ Advisory Committee on Diversification 经济多元化谘询委员会
'bQjJRq! affidavit 誓章；遗产申报誓章
We`6# \Z X affidavit of no receipt 述明无收款的誓章
kC_Kb&Q0 affiliate 联号；联营公司；附属公司
E%b*MU affiliated company 附属公司；联号；联营公司
wbpz, affirmation [estate duty] 非宗教式宣誓〔遗产税〕
$ ~ >/_<~ affordability 负担能力
9#>t% IF~ African Development Bank [AfDB] 非洲开发银行
MaS-*;BY, after-acquired property 事后取得的财产
(y ^svXU}a after-hours dealing 市后交易
SG4)kQ after-tax profit 税后盈利；税后利润；税后溢利
^XgBkC~ agency agreement 代理协议
gcA,u)z}R agency expenses 代理机构的开支
kgb:<{pJ agency fee 代理费
9Ai 3p Agency Law 《代理法》
CcJ%; .V,T agent 代理人；承销人
I3.cy i agent of company 公司代理人
d)WGI
RUx agent's fee 代理人费；经纪费
A jm aggregate 总计；总数；总体数字
TWeup6k aggregate amount 总款额；总额
H5eGl|Z5]^ aggregate assets and liabilities 总体资产与负债
\Dx;AK s aggregate at constant price 按固定价格计算的总体数字
y$K[ArqX aggregate demand 总需求
oHPh2b0 aggregate gross position 总持仓量
Yn_v'Os2 aggregate limit 总限额
ii5dTimRJ aggregate of salaries tax 合计薪俸税
iw{rns aggregate performance 总体表现；总体业绩
0woLB#v9 aggregate supply 总体供应
Mp3nR5@d$ aggregate surplus 总盈余
K'c[r0Ew aggregate total 整体总额
Wx` $hvdq aggregate value 总值；合计价值
8b[<:{[YB aggregated basis 合计基准
grxlGS~Q aggregated net chargeable income 合计应课税入息实额
c }7gHu d aggregation 合并计算；合计；总和
M:* )l ( aggregation of incomes of husband and wife 夫妇入息合并计算
u.@B-Pf[Eo aggregation of property 财产的总和
` yYYyB[ agio 差价；贴水
ROr|n]aJj Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
~f6 Q Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
ts /Ha*h 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
6hO]eS Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
S } 3? 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
ce<88dL Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
s$Vz 1B 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Tt WWq5X| agreement for a settlement 授产协议
$/kZKoF{f agreement for assignment 转让协议
Tg@:mw5 agreement for sale 售卖协议；买卖协议
u#+Is4Vh agreement for sale and purchase 买卖协议
"=Cjm`9~j agreement for the payment of interest 支付利息协议
@:/H)F^x agreement for the repayment of money 还款协议
&a 'mh agreement of reinsurance 再保险协议
j"
5 +"j Agricultural Bank of China 中国农业银行
1wy?<B.f air passenger departure tax 飞机乘客离境税
~,Kx"V K Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
cB 6LJ}R airport tax 机场税
7S{yKS alcohol duty 酒精税
pS~=T}o alienation 让与；让渡；转让
{%D4%X< alimony 生活费；赡养费
IP!`;?T= All Ordinaries Index [AOI] 所有普通股指数
W.(Q
u-AE( all risks 全险；综合险
%$ &_! All Sales Record for Stock Market 《股票市场成交报告》
WS.lDMYE7 Allied Capital Resources Limited 新联财务有限公司
cS%;JV>C
all-items index [Consumer Price Index] 总指数〔消费物价指数〕
a] P0PH~ allocation letter 拨款信件
J(5#fo{Q.g allocation of fund 分配款项；预留款项
T2}X ~A allocation of profit 利润分配；溢利分配
6 SF29[& allocation warrant 拨款令
y-uSpW allotment 分配；配股
Hy b_> n allotment notice 股份配售通知；配股通知
";Q}Gs} allotment of shares 股份分配
4vi [hiV allowable 可获宽免；免税的
C ~Doj allowable business loss 可扣除的营业亏损
VQI[ J allowable expenses 可扣税的支出
(H ;,E- allowance 免税额；津贴；备抵；准备金
PQrc#dfc | allowance for debts 债项的免税额
8'Ie i78Ov allowance for depreciation by wear and tear 耗损折旧免税额
1b <[ /g9 allowance for funeral expenses 殡殓费的免税额
t+#vcg,G allowance for inflation 为通货膨胀而预留的款项；通胀准备金
b/d 1(B@ allowance for repairs and outgoings 修葺及支出方面的免税额
)C$pjjo/` allowance to debtor 给债务人的津贴
l^2m7 7) alteration of capital 资本更改
w7~cY= alternate trustee 候补受托人
'F^1)Ga$ amalgamation 合并
=C-
b#4Q ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
bA EwjZ ambit of charges 征税范围；收费范围
0*,] `A= amended valuation 经修订的估值
$"g'C8 American Commodities Exchange 美国商品交易所
M7=|N:/_ American Express Bank Limited 美国运通银行
o|APsQE American Stock Exchange 美国证券交易所
;)Sf| amortization 摊销
#s{EIj~YR_ amount due from banks 存放银行同业的款项
K(AZD&D amount due from banks abroad 存放海外银行同业的款项
Z 3f} 'vr amount due from holding companies 控股公司欠款
H`4KhdqR amount due from local banks 存放本港银行同业的款项
riQ0'-p amount due to banks 银行同业的存款
{$I1(DYN amount due to banks abroad 海外银行同业的存款
GO3KKuQ= amount due to holding companies 控股公司存款
qS?^(Vt|R amount due to local banks 本港银行同业的存款
!
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t4UL |fI amount for note issue 发行纸币的款额
V6&6I amount of bond 担保契据的款额
J; N\q amount of consideration 代价款额
%?BygG amount of contribution 供款数额
|#sY(1 amount of indebtedness 负债款额
yeLd,M /I amount of principal of the loan 贷款本金额
S;tvt/\! Z amount of rates chargeable 应征差饷数额
_FkH;MG WS amount of share capital 股本额
k54b@U52 h amount of sums assured 承保款额
pp +z5 amount of variation 变动幅度
}J6 y NoXu amount of vote 拨款数额
$mxl&Qr>Q; amount payable 应付款额
]] T,;|B amount receivable 应收款额
_FCg5F2U Amsterdam Stock Exchange 阿姆斯特丹证券交易所
~En]sj analysis 分析
MaZV GrcC ancillary risk 附属风险
hV NT annual account 周年帐目；周年帐目报表；年度决算；年结
Q!(qb annual accounting date 年结日期
lL,0IfC, annual allowance 每年免税额；年积金；年度津贴；年津
4'y@ne}g! annual balance 年度余额
1sq1{|NW~ annual disposable income 每年可动用收入
#&Rx?V annual estimates 周年预算
N7!(4|14 annual fee 年费
"(iQ-g Mm annual general meeting 周年大会
"}b/[U@> annual growth rate 年增率；每年增长率
usw(]CnH annual long-term supplement 长期个案每年补助金
!O4)Y M annual pensionable emolument 可供计算退休金的年薪
TiK fIv annual report 年报
h#Z~x Annual Report on the Consumer Price Index 《消费物价指数年报》
cvC 7#i[G annual return 周年报表；周年申报表；每年报税表格
@[#)zO Annual Return Rules 《周年报表规则》
esd9N'.Q* annual review of consumer prices 每年消费物价回顾
e
3TKg annual roll-forward basis 逐年延展方式
$49;\pBZl annual salary 年薪
#Eqx E o; annual statement 年度报表；年度决算表
6M [OEI5 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
s0'6r$xj annuitant 年金受益人
SP4(yJ y& annuity 年金
P&Wf.qr{: annuity contract 年金合约
SmV }Wf annuity on human life 人寿年金
'jYKfq~_cJ antecedent debt 先前的债项
k/i&e~! \ ante-dated cheque 倒填日期支票
xu@+b~C\ anticipated expenditure 预期开支
.SDE6nvbW anticipated net profit 预期纯利
MC1&X' anticipated revenue 预期收入
>gDKkeLD anti-inflation measure 反通货膨胀措施
j2oU1' b anti-inflationary stance 反通货膨胀立场
p-h(C'PqF apparent deficit 表面赤字
#e[igxwi apparent financial solvency 表面偿债能力
$\L=RU!c} apparent partner 表面合伙人
gR wRh A/ application for personal assessment 个人入息课税申请书
lr=q uWDY application of fund 资金应用
!Y*O0_ application to release as liquidator and to destruct the books of accounts and documents
7! ~)a 申请免除清盘人职务及毁灭帐簿与文件
u6
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p+CK+m
appointed auditor 委任核数师；委任审计师
yY!@FGsA appointed trustee 委任的受托人
:M.]- +( appointer 委任人
I=;=;- apportioned pro rata 按比例分摊
ufN`=IJ% apportionment 分配；分摊
HBZtg Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
5>-~!Mg1 apportionment formula 分摊方程式
" ,]A ., apportionment of estate duty 遗产税的分摊
V=E5pB`Pr appraisal 估价；评估
j3fq}>= appreciable growth 可观增长
B % appreciable impact 显着影响
C\* 062 1 appreciable increase 可观增长
OKnpG*)u=g appreciation 增值；升值
& <# ,J4 appreciation against other currencies 相对其他货币升值
Hi&b NM>?O appreciation of the exchange value of Hong Kong dollar 港元汇值上升
54Vb[;`Kkb appreciation tax 增值税
!3\(
d{ appropriation 拨款；拨用；拨付
ySH io;g9 appropriation account 拨款帐目
~I@ % ysR Appropriation Bill 拨款法案
vAtR\ Vh appropriation-in-aid system 补助拨款办法
Er|j\(jM approved assets 核准资产
>iI_bcqF approved basket stock 认可一篮子证券
eY_BECJ+OO approved budget 核准预算
/EwNMU*6 approved charitable donation 认可慈善捐款
#yOeL3|b' approved charitable institution 认可慈善机构
/U="~{*-R approved currency 核准货币；认可货币
\F<C$cys\ approved estimates 核准预算
Wv30;7~ approved estimates of expenditure 核准开支预算
nbBox,zW approved overseas insurer 核准海外保险人
=_[Ich,} approved overseas trust company 核准海外信托公司
`&J=3x approved pooled investment fund 核准汇集投资基金
r|3<UR% approved provident fund scheme 认可公积金计划
3u'@anre approved provision 核准拨款
x";4)u= approved redeemable share 核准可赎回股份
BLb'7`t approved regional stock 认可地区性证券
Ju_(,M-Vgr approved retirement scheme 认可退休金计划
b7HT<$Wg approved subordinated loan 核准附属贷款
UZo[]$"Q` arbitrage 套戥；套汇；套利
8< z arbitrageur 套戥者；套汇者
@" afEMd arbitrary amount 临时款项
\o5/, C arrangement 措施；安排；协定
*a` _,Q{x arrears 欠款
3*e )D/l m arrears of pay 欠付薪酬
21hTun"W arrears of revenue 逾期未收税款；逾期未收的帐项
uC? /p1 articles of association 组织章程；组织细则；组织章程细则
j^tt Tq|l Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
hn e}G._b ascertainment of profit 确定利润
JR|P]} "Asia Clear" “亚洲结算系统”
LGWQBEXw Asia Commercial Bank Ltd. 亚洲商业银行有限公司
T/q*k)IoR Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
4TcW% Asian Development Fund [ADF] 亚洲发展基金
j^D/ ,SW Asian dollar bond 亚洲美元债券
=!=DISPo Asian dollar market 亚洲美元市场
D ;Y2yc[v Asian dollar rate 亚洲美元利率
hmv*IF. Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
D\ P-|} Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
sM9N Hwg asked price 沽盘；喊价；索价；卖方报价
GX N:= assessable income 应评税入息
$~r=I[5'( assessable loss 应评税亏损
XW*d\v Dun assessable profit 应评税利润
1(/ r g assessable value 应评税值
}L X.gm assessed profit 估定利润
) Hqn assessed value 经评估价值
P]4@|u;=6[ assessment 评税；评定；估价；评税单
(!T\[ 6 assessment number 评税编号；估价编号
fKa]F`p_h assessment of additional tax 补加税评税
VKy3tW/_& assessment of performance 业绩评估；实绩评价
SKVQ !^o Assessor 评税主任
Cil1wFBb asset price bubbles 资产价格泡沫
$
3 R5p asset-backed securities 具资产保证的证券
xS_ tB)C assets accretion 资产增值
;eP. B/N assets and liabilities 资产与负债
nD Xy$ f8 assets betterment statement 资产递增表；资产改进表
Su k;##I assets lending 实物放款；有抵押贷款
|q 0iX2W assets of the company passing on the death 死者去世时转移的公司资产
qO>A 6 assets pledged as security for liabilities 用作负债抵押的资产
rM20Y(| assets portfolio 资产投资组合
} 5y ]kn assets price 资产价格
=l%|W[OO assets quality 资产质素
D/tFN+|P assets realization 资产变现
r,ep{
p assets refinancing arrangement 资产再集资安排
2&:nHZ) assets securitization 资产证券化
Rc~63![O. assets situated outside Hong Kong 在香港以外地方的资产
,772$7 x assets stripping 削减资产；拆卖资产
"=UhTE assets value 资产值
|w.5*]?H assignee 承让人
+\Je
B/ F assignment 转让；转让书；转让契
_x<7^^VT assignment of interest 权益转让
0 fx.n assignment of letters patent and trade mark 专利证书及商标转让
kQ .3J.Q5 assignment of property 物业转让；物业转让书
!D 9 V9p assignment right 转让权
=]-D_$S~ assignor 转让人
uD:tT ~ associate 有联系的人；有关连人士；相联者；合伙人；联系人
&FDWlrG g Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
}1YQ ?:@ associate member 附属会员
'l._00yu associated body corporate 相联法人团体
_@sSVh$+ associated company 相联公司；联属公司
27UnH: = associated corporation 相联法团
%kiPE<<x Association of Chartered Certified Accountants [ACCA] [United Kingdom]
6{2 9cX. 公认会计师公会〔英国〕
\C`2z]V % Association of Futures Exchange Brokers 香港期货经纪协会
8o,"G}Hjk Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
CPu~^ik association of underwriters 承保人组织
`YK#m 4 gc assumption of control 接管
0|~3\e/QV assurance 担保；保险；转易；转易书
m"~),QwF9 assurance of interest 权益的转易
?I 7hbqQd at 19XX price 按一九ＸＸ年价格计算
C oO0~q at a discount 按赔价计算；按贴水价格计算；打折扣
Ml+O -
3T at a premium 按溢价计算；按升水价格计算
Ce_l\J8G at call 通知付款；按通知
3$ BYfI3H at constant market price 按固定市价计算
j8ag }% at constant price 按固定价格计算
zG~nRt{4 at cost 按成本计算
$ !:xjb at current market price 按当时市价计算；按现时市价计算
Wq*W+ 7=. at current price 按当时价格计算；按现时价格计算
FMAt6HfU at factor cost 按要素成本计算；按生产要素成本计算
n#)kvr at money-of-the-day price 按付款当日价格计算
jn>RE at or better 按指定或较佳价位〔买卖指令〕
0zXF{5U p at par 按面值计算；平价
ljjnqQ% at sight 见票即付
t<zn z6 at the close 按收市盘
}E\u2] at the opening 按开市盘
TuzH'F attestation 见证；见证条款
;V4f6[<]'z at-the-money option 平价期权
s6_[H attorney 受权人；受托代表人
E=l^&[dIl attornment 新拥有人承认书
LZA pz} attributable profit 可归属利润
"@ @Z { attributable share value 可归属股份价值
o*s3"Ib Auckland Stock Exchange 奥克兰证券交易所
qr? RU .W auction 拍卖
C8
"FTH' auctioneer 拍卖商
7
JVonruaR audit 审计；核数
X=pPkgW Audit Commission 审计署
E7|P\^}m(f Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
RU,!F99' 1 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〕
)5ISkbsxD audit review 帐目审查
usI$ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
~)iQbLI audited account 审计帐目；经审计的帐目
G!w ?\- audited annual account 经审计的周年帐目
;Y`k-R:E6A audited balance sheet 经审计的资产负债表
X8(W sN auditor 核数师；核数主任；审计师
)[5 .*g@ auditor's certificate 核数师证明书；审计师证明书
f=nVK4DuZ auditor's report 核数师报告；审计师报告
~9dAoILrl Aussie bond 澳元债券
a9TKp$LP` austerity budget 紧缩预算
Z;J{&OJ3qM Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
1fU~&?&-u Australia All Ordinaries Index 澳洲所有普通股票指数
'0/[ %Q Australian Dollar [AUD] 澳元
%ysf FE Australian Options Market 澳大利亚期权市场
ri1:q.:I] Australian Securities Commission 澳洲证券事务监察委员会
TS;?>J- Australian Society of Certified Practising Accountants 澳洲执业会计师公会
[^A>hs* Australian Stock Exchange 澳大利亚证券交易所
p`3$NCJN Austrian Schilling [ATS] 奥地利先令
*\F,?y U authentication 认证；鉴证
l*n4d[0J authority to purchase 委托购买证；委购书
/SQ1i}% authorization 认可；核准；授权；授权书
u zWz+atH authorization by direction 指示授权
G>0 hi1 authorization by instruction 指令授权
[USE&_R N authorization by warrant 令状授权
u
YJL^I8M' authorization of unit trust 单位信托的认可
[7gwJiK authorized agent 指定代理人
+ xRSd * authorized capital 法定资本
gq an]b_ authorized clerk 出市员
^ot9Q authorized dealer 认可交易商
'1Q [& authorized financial institution 认可财务机构
=bB7$# al authorized fund 认可基金
73kL>u authorized fund house 获授权的基金公司；认可基金公司
v(z2,?/4 authorized institution 认可机构
?$A WY\ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
~[4zm$R^ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
g=x1}nm authorized insurer 获授权保险人；获认可承保人
[;hCwj# authorized investment 特准投资项目
SDICN0X* authorized person 获授权人
+@5*_n\e` authorized representative 获授权代表
y7Sj^muBY authorized share capital 法定股本
m6M:l"u automated quotation system 自动报价系统
^ l9NF Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
@2)ImgK[ 自动交易系统〔香港期货交易所有限公司〕
xzTF| Z\ automatic adjustment mechanism 自动调整机制
[49Ae 2W` automatic adjustment system 自动调整系统
z7um9g Automatic Clearing House 自动票据交换所
# dxS QmG automatic exchange rates accumulation system 自动化汇率累集系统
#gY|T| Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
APT /z0X> automatic teller machine [ATM] 自动柜员机
:_"%o= autopay 自动转帐
9!| +GIjn available assets 可用资产
.q9wyVi7GI available fiscal reserve 现存财政储备
~Y'j8W available profit 可用利润
YR}By;Bq Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
L% ?3VW average 平均；平均数；海损
F 5Fz T^ average basic salary 平均基本薪金
6b 9 &V` average consumer expenditure 平均消费开支；一般消费开支
*q |3QHZ average cost 平均成本
mY !LGN average cost of land production 增辟土地平均成本
%H'*7u2 average daily turnover 平均每日成交额
`<^1Ik[g average daily wage rate 平均每日工资率
LX_{39?<{ average expenditure pattern 平均开支模式
3Y+
bIz! average growth rate 平均增长率
=Frbhh57 average net fixed assets 固定资产平均净值
O)Mf/P' average of relatives 相对价格平均数
yCG<qQz average price 平均价格
e3b|z.^ 8
average propensity to consume 平均消费倾向；一般消费倾向
6`l7saHXE average propensity to save 平均储蓄倾向；一般储蓄倾向
s;4r)9Uvx average rate 平均率
}MV=I$S2U average revenue 平均收入；平均收益
a5xmIp@6 average stock 平均库存；平均存货
cPm- )/E)i average yearly rent 平均年租
OGqsQ avoidance of double taxation 避免双重课税
8Q Nd t avoidance of tax 避税
