A:
3VB V_/i; A share Ａ股；甲类股份
_1%^ ibn abatement of tax 减税；减扣免税额
R~(.uV`#j ABN AMRO Bank N.V. 荷兰银行
pr89zk Yw above-the-line expenditure 线上项目支出；经常预算支出
'^N p < above-the-line receipt 线上项目收入；经常预算收入
a~EEow;A ABSA Asia Limited 南非联合亚洲有限公司
VQ 3& absolute change 绝对数值变更
o=2`N2AL absolute expenditure 实际开支
H UI!IOh absolute guideline figure 绝对准则数字
ZKTBjOa]* absolute interest 绝对权益
Y }d>%i+ absolute order of discharge 绝对破产解除令
,$[lOFs absolute profit margin 绝对利润幅度
>2a#|_-T absolute value 实值；绝对值
! K)|e4$ absolutely vested interest 绝对既得权益
sb5kexGxkc absorbed cost 已吸收成本；已分摊成本
PS] X Lz absorption 吸收；分摊；合并
X0=- {<W absorption rate 吸收率；摊配率；分摊率
XArLL5_L ACB Finance Limited 亚洲商业财务有限公司
G ~\$ Oq8 acceptable form of reciprocity 合理的互惠条件
bFXCaD!{G acceptable rate 适当利率；适当汇率
V$D
d 7 acceptance agreement 承兑协议
nu -wQr acceptance for honour 参加承兑
HJr g acceptor 承兑人；接受人；受票人
Om{ML,d
acceptor for honour 参加承兑人
CI{ TgL:l accident insurance 意外保险
<7Lz<{jaJ Accident Insurance Association of Hong Kong 香港意外保险公会
b#^D8_9h accident insurance scheme 意外保险计划
`<Nc
Y* accident year basis 意外年度基准
x;a Z& accommodation 通融；贷款
Bv*h ?`Q accommodation bill 通融票据；空头票据
\hc9R k accommodation party 汇票代发人
Wm_-T]#_ account balance 帐户余额；帐户结余
^O"`.2O1 account book 帐簿
2yc\A3ft# account collected in advance 预收款项
'|r !yA O6 account current book 往来帐簿
Q+N @j]' account of after-acquired property 事后取得的财产报告
<(%uOo $ account of defaulter 拖欠帐目
:9qB{rLi} account payable 应付帐款
v1rGq account payee only [A/C payee only] 只可转帐；存入收款人帐户
k/Q]K e account receivable 应收帐款
>s~`K^zS account receivable report 应收帐款报表
h {b tT account statement 结单；帐单；会计财务报表
j. cH,Y account title 帐户名称；会计科目
f& *E;l0 accountant's report 会计师报告
r?7 ^@ Accountant's Report Rules 会计师报告规则
O-Y E6u accounting and auditing procedure 会计与审计程序；会计与核数程序
@#">~P|Hp Accounting Arrangements 《会计安排》
XA%?35v~ accounting basis 会计基础
uBJF}"4ej accounting by Official Receiver 破产管理署署长呈交的帐目
M-t9zT Accounting Circular 《会计通告》
D1a2|^zt
accounting class 会计类别
eU*h qy?0 accounting date 记帐日期；会计结算日期
h2K accounting for money 款项核算
k0|InP7 Accounting Officer 会计主任
#=m 5 *}= accounting period 会计报告期；会计期
hNfL /^w accounting policy 会计政策；会计方针
# + =afJ accounting practice 会计惯例
T;7|d5][ accounting principle 会计准则
2x
CGr>X accounting record 会计记录
07&S^ X^/ accounting report 会计报告
Pr' py Accounting Services Branch [Treasury] 会计事务部〔库务署〕
35et+9 Accounting Society of China 中国会计学会
C%h_!z": accounting statement 会计报表
_uacpN/<| accounting system 会计制度；会计系统
@ZZ Lh= accounting transaction 会计事项；帐务交易
sj2+|> accounting treatment 会计处理
p};<l@ accounting year 会计年度
W'yICt(#G accretion 增值；添加
Fx 2&ji6u accrual 应计项目；应累算数目
3f
x!\ accrual basis 应计制；权责发生制
6A<aelE*i accrual basis accounting 应计制会计；权责发生制会计
~C3-E %h@Z accrue 应累算；应计
K[Kc'6G accrued benefit 应累算利益
7EUaf;d^ accrued charges 应计费用
|H49 FL accrued cumulative preference share dividend 应累算的累积优先股股息
$TiAJ}: accrued expenses 应累算费用
,P]{*uqGiB accrued interest payable 应付利息；应计未付利息
u)ItML accrued interest receivable 应收利息；应计未收利息
Wit1WI;18 accrued right 累算权益
Pc-HQU accruing profit 应累算的利润
C_o.d~xm accumulated fiscal reserve 累积财政储备
HH+XEM P/g accumulated profit 累积利润；滚存溢利
r\?*?sL accumulated reserve 累积储备
EhoR. accumulation of surplus income 累积收益盈余
+ `xp+Q acquired assets 既得资产
DzMk eX acquisition 收购；购置；取得
Zf! 7pM acquisition cost 购置成本
nLQ J~(" acquisition expenses 购置费用
.7q#{`K^= acquisition of 100% interest 收购全部股权
L;;x%> acquisition of control 取得控制权
&0myA_So acquisition of fixed assets 购置固定资产
e %#f9i acquisition of shell “买壳”
Rp1 OC acquisition price 收购价
<KC gtO act of God 天灾
e5 Z\v0 acting partner 执事合伙人
=W?c1EPLCx active market 买卖活跃的市场；交投畅旺的市场；旺市
;#*m B` active partner 积极参与的合伙人
7Uh}|6PU active trading 交投活跃
i "xq SLf= actual circulation 实际流通
O`4X[r1LD actual cost 实际成本
Q{l;8M CL actual expenditure 实际开支；实际支出
<=lP6B actual income 实际入息；实际收入；实际收益
!G37K8 &&* actual market 现货市场
gKnAw+u\ actual price 现货价；实际价格
_*_zyWW_j actual profit 实际利润
uxBk7E%6 actual quotation 实盘；实际价位；实际报价
j"]%6RwM] actual year basis 按实际年度计算
V=U %P[S actuals 实货
Aka `L:k actuarial investigation 精算调查
$J+$ 8pA actuarial principle 精算原则
HD|5:f AqA actuarial report 精算师报告
:Wln$L$ Actuarial Society of Hong Kong 香港精算学会
=KMck=#B actuarial valuation 精算师估值
3)sqAs( actuary 精算师
<qu\q \ ad referendum agreement 暂定协议；有待覆核的协定
UqH7e c ad valorem duty 从价税；按值征税
LcXrD+
1 ad valorem duty system 从价税制
$%<gp@Gz ad valorem fee 从价费
H!N,PI?rn ad valorem tariff 从价关税
a fjC~} additional allowance 额外免税额
x!J L9 additional amount for unexpired risk 未过期风险的额外款额
9%8T09I! additional assessable profit 补加应评税利润
W c nYD) additional assessment 补加评税
CwAl -o additional commitment 额外承担
H]-nm+ additional commitment vote 额外承担拨款
_oWenF additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Jx_4:G additional dependent parent allowance 供养父母额外免税额
wI:oe`?H additional provision 额外拨款
@#p4QEQA additional stamp duty 附加印花税
@-wAR=k7 additional tax 补加税罚款；补加税款
x&s F_<[ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
({)_[dJ' adjudged bankrupt 被裁定破产
q
/#O :Q adjudicated bankrupt 裁定破产人
/dO& r'!: adjudication fee 裁定费；评定印花税额手续费；评估契据费
M30_b8[Y_ adjudication of bankruptcy 裁定破产；宣告破产
w
^A0l.{ adjudication of insolvency 裁定无力偿还债务
M9 M EQK adjusted actual 经调整的实数；调整后的实数
e.Ii@< adjusted current assets 经调整的流动资产；调整后的流动资产
ZyTah\yPM adjusted figure 经调整的数字；调整后的数额
IMBqy -q adjusted liabilities 经调整的负债；调整后的负债
RG cT adjusted loss 经调整的亏损；调整后的亏损
Q x:+n`$/ 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
j \SDw adjusted profit 经调整的利润；调整后的利润
W[ b/.u5z: adjusted surplus 经调整的盈余额；调整后的盈余额
2-
)Ml* adjusted value 经调整的价值；调整后的价值
l{ k adjustment 调整；修订；理算〔保险〕
'lWNU adjustment centre 调剂中心
]H RE-g adjustment lag 调整过程的时间差距；调整时差
0GB6.Ggft adjustment mechanism 调整机制
$*tuv ? adjustment of loss 亏损调整
%j'l Wwi adjustment process 调整过程；调整程序
#ws6z`mt adjustment range 调整幅度
pz(clTOD: administered exchange rate 受管制汇率
?C_%"!GR Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
6rk/74gI,a administration expenses 行政费用
KxvT} "k administration fee 手续费；行政费
+_+_`q>] administration in bankruptcy 破产管理
ym:JtI69 administration order 遗产管理令
9F3`hJZRy> administrator 管理人；遗产管理人
r`lgK2r\ administrator of the estate 遗产管理人
sbg Rl% admission of debt 债项承认书
; qvZ * admission of proof 接纳债权证明
b{(:' . advance 放贷款项；垫付款项；预支款项；预付款项
Q.n EY6B_ advance account 暂支帐目；预付款帐户
?H y ++ advance compensation 预付补偿金
B]jh$@ advance from shareholder 股东垫款
i
cZQv] advance pending reimbursement 预支以待日后付还
1~j.jv$ advanced economy 先进经济体系
c$p1Sovw advancement 预付；预付财产
9"/{gf3 D advances warrant 垫款令
H94$Xi"Bd advancing 贷出
9[:nW p^ adverse balance 逆差
/wmJMX adverse exchange 逆汇
`toSU>: advertisement addressed to shareholders 在报章刊登的致股东通告
kG%<5Q H advice for collection 托收通知书
4*'NpqC(_ advice of drawing 提款通知书；汇票通知书
H~
( I advice of payment 付款通知
" <=^Sm Advisory Committee [Securities and Futures Commission]
A:N!H_x 谘询委员会〔证券及期货事务监察委员会〕
fY>\VY$> Advisory Committee on Diversification 经济多元化谘询委员会
!\p-|51 affidavit 誓章；遗产申报誓章
KExfa4W 3{ affidavit of no receipt 述明无收款的誓章
A1i-QG/6 affiliate 联号；联营公司；附属公司
DRw%~ affiliated company 附属公司；联号；联营公司
l.C {Ar affirmation [estate duty] 非宗教式宣誓〔遗产税〕
O'(qeN<^w affordability 负担能力
f3nib8B ' African Development Bank [AfDB] 非洲开发银行
Y~Zg^x2 after-acquired property 事后取得的财产
])e6\) after-hours dealing 市后交易
i`E]gJ$ after-tax profit 税后盈利；税后利润；税后溢利
F|V?Z agency agreement 代理协议
9 ) wjVk agency expenses 代理机构的开支
kQ|}"Tw7 agency fee 代理费
)Y)7p// Agency Law 《代理法》
^c+6? agent 代理人；承销人
guBOR 0x` agent of company 公司代理人
MTr _8tI agent's fee 代理人费；经纪费
b%AYYk)d? aggregate 总计；总数；总体数字
X!r!lW aggregate amount 总款额；总额
zm"& 8/l aggregate assets and liabilities 总体资产与负债
${`\In_?O aggregate at constant price 按固定价格计算的总体数字
XxV]U{i! aggregate demand 总需求
qbB.Z#w aggregate gross position 总持仓量
>GqIpfn aggregate limit 总限额
9;.dNdg> aggregate of salaries tax 合计薪俸税
x< imMJ aggregate performance 总体表现；总体业绩
d+=;sJ aggregate supply 总体供应
y![h aggregate surplus 总盈余
NmK%k jCx aggregate total 整体总额
28zt.9 aggregate value 总值；合计价值
d
d8^V_Kx aggregated basis 合计基准
!5 x"d7 aggregated net chargeable income 合计应课税入息实额
|Y:T3hra61 aggregation 合并计算；合计；总和
W C}mt%H*O aggregation of incomes of husband and wife 夫妇入息合并计算
|IZG `3 aggregation of property 财产的总和
t,+p!"MRY agio 差价；贴水
n1$p
esr 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》
jt?R
a 1Z Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
gm4-w 9M[p 《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》
BC&Et62* Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
~d28"p.7 《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》
hX_;gR&R Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
uI.4zbgl[ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
#uKHw2N agreement for a settlement 授产协议
-0lpsF agreement for assignment 转让协议
M1VRc[
RRo agreement for sale 售卖协议；买卖协议
tWD*uA b agreement for sale and purchase 买卖协议
VM|8HR7 U agreement for the payment of interest 支付利息协议
Q TM+ WD agreement for the repayment of money 还款协议
{_PV~8u agreement of reinsurance 再保险协议
*j8w"
4 Agricultural Bank of China 中国农业银行
:x= ZvAvo air passenger departure tax 飞机乘客离境税
hnL( ~ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
,8@@r7 airport tax 机场税
HH8a"Hq) alcohol duty 酒精税
_/7[=e}y alienation 让与；让渡；转让
tlG&PVvr alimony 生活费；赡养费
;v #~ o* All Ordinaries Index [AOI] 所有普通股指数
f H}` all risks 全险；综合险
m&b!\"0 All Sales Record for Stock Market 《股票市场成交报告》
.b5B7 x} Allied Capital Resources Limited 新联财务有限公司
Ywlym\
[+ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
=v1s@5 ;~ allocation letter 拨款信件
o
KX!{ allocation of fund 分配款项；预留款项
wN"irXG allocation of profit 利润分配；溢利分配
K@%. T# allocation warrant 拨款令
6<FJ`l]U9 allotment 分配；配股
j @sd x)1+ allotment notice 股份配售通知；配股通知
,odjL6u allotment of shares 股份分配
aZ#c_Q#gZ allowable 可获宽免；免税的
=OT wP allowable business loss 可扣除的营业亏损
u]CW 5snz allowable expenses 可扣税的支出
hNS V}~h allowance 免税额；津贴；备抵；准备金
qDOx5.d allowance for debts 债项的免税额
oQFpIX;\m allowance for depreciation by wear and tear 耗损折旧免税额
no^I![_M allowance for funeral expenses 殡殓费的免税额
9
bGN5.5 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
7S),:Uy[\ allowance for repairs and outgoings 修葺及支出方面的免税额
RVX-3FvP allowance to debtor 给债务人的津贴
Aln \:1MU alteration of capital 资本更改
T3Qa[>+\ alternate trustee 候补受托人
z_CBOJl#C! amalgamation 合并
.#EmE'IP* ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
q48V|6X'q ambit of charges 征税范围；收费范围
6d` 6=D: amended valuation 经修订的估值
w9l)=[s= American Commodities Exchange 美国商品交易所
? zKDPBj
American Express Bank Limited 美国运通银行
: E ]A51 American Stock Exchange 美国证券交易所
m3K8hL/ amortization 摊销
5>"-lB & amount due from banks 存放银行同业的款项
Mt<TEr}7Z= amount due from banks abroad 存放海外银行同业的款项
DYbkw4Z, amount due from holding companies 控股公司欠款
&\`=} hB amount due from local banks 存放本港银行同业的款项
h5.u W8 amount due to banks 银行同业的存款
8BC}D +q amount due to banks abroad 海外银行同业的存款
$UgM7V$ amount due to holding companies 控股公司存款
zd"o #(sv amount due to local banks 本港银行同业的存款
cMI QbBM amount due to outport banks 外埠银行同业的存款
G) i V amount for note issue 发行纸币的款额
VI[ikNpX amount of bond 担保契据的款额
FG1$_zN | amount of consideration 代价款额
-.i1l/FzP amount of contribution 供款数额
^~8l|d_ amount of indebtedness 负债款额
_D[vMr[ amount of principal of the loan 贷款本金额
qtD3<iWV amount of rates chargeable 应征差饷数额
d|w% F= amount of share capital 股本额
T'0Ot3m` amount of sums assured 承保款额
=A GsW amount of variation 变动幅度
ci6j"nKci amount of vote 拨款数额
xsV(xk 4 amount payable 应付款额
$yHlkd`Y amount receivable 应收款额
Ga"$_DyM Amsterdam Stock Exchange 阿姆斯特丹证券交易所
5}E 8Tl analysis 分析
VO/"
ot ancillary risk 附属风险
pX*Oc6.0mu annual account 周年帐目；周年帐目报表；年度决算；年结
?UQE ;0 B annual accounting date 年结日期
,d@.@a]
` annual allowance 每年免税额；年积金；年度津贴；年津
~ g~z"!K annual balance 年度余额
VctAQ|h^ annual disposable income 每年可动用收入
DpoRR` annual estimates 周年预算
C/tn0 annual fee 年费
-D`*$rp, annual general meeting 周年大会
\<]nv}1O annual growth rate 年增率；每年增长率
hA/K>Z annual long-term supplement 长期个案每年补助金
LH3PgGi, annual pensionable emolument 可供计算退休金的年薪
_Z@- q annual report 年报
0ppZ~}& Annual Report on the Consumer Price Index 《消费物价指数年报》
C$-I DBXK annual return 周年报表；周年申报表；每年报税表格
1j9 .Q;9 Annual Return Rules 《周年报表规则》
^t?P32GJ annual review of consumer prices 每年消费物价回顾
Ik(T II_ annual roll-forward basis 逐年延展方式
IH'DCY: annual salary 年薪
>jq~5HN annual statement 年度报表；年度决算表
"#qyX[\ 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
Ks{^R`O au annuitant 年金受益人
M~zdcVTb H annuity 年金
4JT9EKo annuity contract 年金合约
K.dgQ-v n annuity on human life 人寿年金
w<tr<P u' antecedent debt 先前的债项
-{-w5_B$ ante-dated cheque 倒填日期支票
GNT1FR anticipated expenditure 预期开支
/ F5g@ X& anticipated net profit 预期纯利
/`Y p]l anticipated revenue 预期收入
"fL:scq@0 anti-inflation measure 反通货膨胀措施
th2 a'y=0 anti-inflationary stance 反通货膨胀立场
e{>X2UNW apparent deficit 表面赤字
Wx;:_F7'\ apparent financial solvency 表面偿债能力
.3t[M0sd apparent partner 表面合伙人
vLXN{ ] application for personal assessment 个人入息课税申请书
?s dVd application of fund 资金应用
tz6d}$ application to release as liquidator and to destruct the books of accounts and documents
~ub Gx 申请免除清盘人职务及毁灭帐簿与文件
)R <hYd appointed actuary 委任精算师
gV9 1=Pj appointed auditor 委任核数师；委任审计师
>s1'I:8 appointed trustee 委任的受托人
"'~'xaU!=a appointer 委任人
JD^(L~ n] apportioned pro rata 按比例分摊
N ;9@-Tb apportionment 分配；分摊
wh<+.Zp Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
k "LbB#Q apportionment formula 分摊方程式
9axJ2J'g apportionment of estate duty 遗产税的分摊
>u4%s7 v appraisal 估价；评估
CVyqr_n65/ appreciable growth 可观增长
+>@<'YI< appreciable impact 显着影响
Sdy\s5 appreciable increase 可观增长
+3(1QgYM% appreciation 增值；升值
KE]!7+8- appreciation against other currencies 相对其他货币升值
{*r *+}@ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
`Jq
?+W appreciation tax 增值税
^^qB=N['; appropriation 拨款；拨用；拨付
H $ 9--p appropriation account 拨款帐目
NU-({dGK} Appropriation Bill 拨款法案
9_n!.zA< appropriation-in-aid system 补助拨款办法
i<YatW~Pu approved assets 核准资产
s"*zyLUUo approved basket stock 认可一篮子证券
1NtN-o)N? approved budget 核准预算
> t<FG2 approved charitable donation 认可慈善捐款
S>Z V8 approved charitable institution 认可慈善机构
Ysz{~E' approved currency 核准货币；认可货币
&~29 %Ns approved estimates 核准预算
*Sm$FMWQ approved estimates of expenditure 核准开支预算
FYFP 6ti approved overseas insurer 核准海外保险人
Em N0K'x approved overseas trust company 核准海外信托公司
Bmm#5X@* approved pooled investment fund 核准汇集投资基金
>%h_ R: approved provident fund scheme 认可公积金计划
]s ?BwLU 6 approved provision 核准拨款
H-K,Q% ;C@ approved redeemable share 核准可赎回股份
)c b e 4 approved regional stock 认可地区性证券
] j(2FM)# approved retirement scheme 认可退休金计划
co r?# approved subordinated loan 核准附属贷款
> nDx)!I arbitrage 套戥；套汇；套利
}eX zs_ arbitrageur 套戥者；套汇者
=toqEm~ arbitrary amount 临时款项
iov55jT~l@ arrangement 措施；安排；协定
WoHFt*e 2 arrears 欠款
{0+gPTp arrears of pay 欠付薪酬
6.kX~$ K arrears of revenue 逾期未收税款；逾期未收的帐项
RMMx6L|-: articles of association 组织章程；组织细则；组织章程细则
a)$" Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
?%J{1+hY ascertainment of profit 确定利润
,3Y~ #{,i "Asia Clear" “亚洲结算系统”
u.YPb @ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
g4cmYg3 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
>wS52ng Asian Development Fund [ADF] 亚洲发展基金
( {ad s_l Asian dollar bond 亚洲美元债券
"45O!AjP Asian dollar market 亚洲美元市场
&~ QQZ]q6 Asian dollar rate 亚洲美元利率
I2hX; pk, Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
"Sz pFw Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
()6)|A<^U asked price 沽盘；喊价；索价；卖方报价
D^W6Cq5\ assessable income 应评税入息
/-TJtR4> assessable loss 应评税亏损
h?jy'>T?b2 assessable profit 应评税利润
`VCU`Y assessable value 应评税值
D BYD>UA assessed profit 估定利润
@C{IgV assessed value 经评估价值
!2s<
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Nc:, [8{l assessment number 评税编号；估价编号
/-Y*V *E assessment of additional tax 补加税评税
W2G`K+p assessment of performance 业绩评估；实绩评价
al$G OMi Assessor 评税主任
-h%;L5oJ2, asset price bubbles 资产价格泡沫
*|h-iA+9 asset-backed securities 具资产保证的证券
a1R2ocC assets accretion 资产增值
{y0#(8-& assets and liabilities 资产与负债
9!zUv:; assets betterment statement 资产递增表；资产改进表
2siUpmX assets lending 实物放款；有抵押贷款
Z;M]^? assets of the company passing on the death 死者去世时转移的公司资产
/.l8Jb4 assets pledged as security for liabilities 用作负债抵押的资产
O'{UAb+- assets portfolio 资产投资组合
? }\aG3_4 assets price 资产价格
|q" WJQ assets quality 资产质素
c+c3C8s*8 assets realization 资产变现
<GC<uB |p assets refinancing arrangement 资产再集资安排
OiH
tobM assets securitization 资产证券化
-&I %=0q assets situated outside Hong Kong 在香港以外地方的资产
w-*$gk] assets stripping 削减资产；拆卖资产
^UHt1[ assets value 资产值
R}I MX9M= assignee 承让人
Wly-z$\ assignment 转让；转让书；转让契
mO;X>~K assignment of interest 权益转让
%wn|H> assignment of letters patent and trade mark 专利证书及商标转让
%p6"Sg * assignment of property 物业转让；物业转让书
[,e[~J`C assignment right 转让权
a@$ U?=\e assignor 转让人
A rC4pT associate 有联系的人；有关连人士；相联者；合伙人；联系人
,7,x9qE" Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
7Gd)=Q{uur associate member 附属会员
AD^9?Z
associated body corporate 相联法人团体
9kss) xy associated company 相联公司；联属公司
"PK\;#[W| associated corporation 相联法团
NXb_hF Association of Chartered Certified Accountants [ACCA] [United Kingdom]
/(
% Q 公认会计师公会〔英国〕
_\waA^ F Association of Futures Exchange Brokers 香港期货经纪协会
6A V@O Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
2mN>7Tj: association of underwriters 承保人组织
WW82=2rJ9 assumption of control 接管
zim]3%b*A; assurance 担保；保险；转易；转易书
A ^@:Ps assurance of interest 权益的转易
nQ 2V at 19XX price 按一九ＸＸ年价格计算
9r=@S at a discount 按赔价计算；按贴水价格计算；打折扣
ik f!7-, at a premium 按溢价计算；按升水价格计算
L/dG 0a@1X at call 通知付款；按通知
H)S" `j at constant market price 按固定市价计算
2V %si 6 at constant price 按固定价格计算
${Cb1|g>j at cost 按成本计算
>Vz Gx(7q at current market price 按当时市价计算；按现时市价计算
(~}IoQp> at current price 按当时价格计算；按现时价格计算
>U.TkB at factor cost 按要素成本计算；按生产要素成本计算
|3`Sd;^; at money-of-the-day price 按付款当日价格计算
^vmT=f;TM at or better 按指定或较佳价位〔买卖指令〕
F!OVx< at par 按面值计算；平价
{)n m
{IV, at sight 见票即付
yk cW>h at the close 按收市盘
6!7L gM%4 at the opening 按开市盘
Y^$^ B, attestation 见证；见证条款
)u?pqFH at-the-money option 平价期权
+X6x CE attorney 受权人；受托代表人
P6V_cw$ attornment 新拥有人承认书
8wz% e( attributable profit 可归属利润
|fnP@k attributable share value 可归属股份价值
>ly`1t1 Auckland Stock Exchange 奥克兰证券交易所
}la\?I auction 拍卖
aZEi|\VU auctioneer 拍卖商
"Opk:;. audit 审计；核数
O Z< iP Audit Commission 审计署
}z:g}".4 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
fWie fv[& 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〕
C9>tj=yEY audit review 帐目审查
Sn=|Q4ZN Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
-3`S;Dmn audited account 审计帐目；经审计的帐目
_ #]uk&5a audited annual account 经审计的周年帐目
^*(*tS|M audited balance sheet 经审计的资产负债表
A.tONPi auditor 核数师；核数主任；审计师
j]th6 auditor's certificate 核数师证明书；审计师证明书
[mX/]31 auditor's report 核数师报告；审计师报告
U,
_nEx Aussie bond 澳元债券
1sx@Nvlb austerity budget 紧缩预算
^]:w5\DG Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
LdxrS5 Australia All Ordinaries Index 澳洲所有普通股票指数
`F5iZWW1 Australian Dollar [AUD] 澳元
. U|irDO Australian Options Market 澳大利亚期权市场
nI4Kuz`dF Australian Securities Commission 澳洲证券事务监察委员会
R!IODXP= Australian Society of Certified Practising Accountants 澳洲执业会计师公会
??eSGQ| Australian Stock Exchange 澳大利亚证券交易所
"`]G>,r_ Austrian Schilling [ATS] 奥地利先令
) * Mr{` authentication 认证；鉴证
|hms'n0 authority to purchase 委托购买证；委购书
JW [y authorization 认可；核准；授权；授权书
5ZeE& vG2 authorization by direction 指示授权
m?cC 0(6 authorization by instruction 指令授权
1xN6V-qk authorization by warrant 令状授权
z%-Yz- G9 authorization of unit trust 单位信托的认可
N>qOiw[ authorized agent 指定代理人
a9S0glbwf authorized capital 法定资本
Pqiw[ +a$ authorized clerk 出市员
{"|P authorized dealer 认可交易商
OI0#@_L& authorized financial institution 认可财务机构
2z9\p%MX authorized fund 认可基金
IsjxD|u authorized fund house 获授权的基金公司；认可基金公司
PqV9k,5f authorized institution 认可机构
U6^ x(2De authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
/RD@ [ 8 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Fm}#KE0 authorized insurer 获授权保险人；获认可承保人
LV|ZZ.d h authorized investment 特准投资项目
?blF6Kl$ authorized person 获授权人
F:nhSd authorized representative 获授权代表
Ibt~e4f authorized share capital 法定股本
&KinCh7l L automated quotation system 自动报价系统
K%AbM#o< Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
zUX%$N+w}> 自动交易系统〔香港期货交易所有限公司〕
sq
`f?tA? automatic adjustment mechanism 自动调整机制
M ^^5JNY automatic adjustment system 自动调整系统
gB/4ro8 Automatic Clearing House 自动票据交换所
f P'qUN automatic exchange rates accumulation system 自动化汇率累集系统
7u[U %yd Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
cQ( zBf automatic teller machine [ATM] 自动柜员机
umPd+5i autopay 自动转帐
Q;r9>E! available assets 可用资产
48;6C g available fiscal reserve 现存财政储备
rg Gm[SL*< available profit 可用利润
m(MPVY<X Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
?sfas57&y average 平均；平均数；海损
`o~ dQb/k+ average basic salary 平均基本薪金
Ia_I~ U$ average consumer expenditure 平均消费开支；一般消费开支
* Ju$A average cost 平均成本
K.3)m]dCl average cost of land production 增辟土地平均成本
WJH-~ ,u average daily turnover 平均每日成交额
+M4X
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thG ;~ W average expenditure pattern 平均开支模式
&+ V6mH9m@ average growth rate 平均增长率
Z*&y8;vUQ average net fixed assets 固定资产平均净值
n8W +q~sW% average of relatives 相对价格平均数
\Tf[% Kt x average price 平均价格
~)>O=nR average propensity to consume 平均消费倾向；一般消费倾向
#oBM A average propensity to save 平均储蓄倾向；一般储蓄倾向
GIXxO ea1 average rate 平均率
1k-YeQNe average revenue 平均收入；平均收益
VB
53 n' average stock 平均库存；平均存货
<T ] BSQk average yearly rent 平均年租
Zl aU+Y(_[ avoidance of double taxation 避免双重课税
7ux0|l avoidance of tax 避税
