A:
f2=s{0SX0 A share Ａ股；甲类股份
\Mi< ROp5 abatement of tax 减税；减扣免税额
@'<|B. f ABN AMRO Bank N.V. 荷兰银行
1\p[ mN above-the-line expenditure 线上项目支出；经常预算支出
[F%\1xh above-the-line receipt 线上项目收入；经常预算收入
|&JL6hN ABSA Asia Limited 南非联合亚洲有限公司
Z%Gvf~u absolute change 绝对数值变更
G-qxQD1wK absolute expenditure 实际开支
-h _v(s2 absolute guideline figure 绝对准则数字
6 D O E6 absolute interest 绝对权益
b}
*cw2 absolute order of discharge 绝对破产解除令
'e) t + absolute profit margin 绝对利润幅度
9&tV# =s absolute value 实值；绝对值
4*3vZ6lhu absolutely vested interest 绝对既得权益
:97`IV% absorbed cost 已吸收成本；已分摊成本
xOT3>$ absorption 吸收；分摊；合并
H{BjxZ~) absorption rate 吸收率；摊配率；分摊率
5?O"N ACB Finance Limited 亚洲商业财务有限公司
#FcYJH acceptable form of reciprocity 合理的互惠条件
Z Uh<2F acceptable rate 适当利率；适当汇率
.^uu* S_ acceptance agreement 承兑协议
Rg6>6.fk* acceptance for honour 参加承兑
ax<0grK acceptor 承兑人；接受人；受票人
4c% :?H@2 acceptor for honour 参加承兑人
s{/ nO) accident insurance 意外保险
/vMpSN|3 Accident Insurance Association of Hong Kong 香港意外保险公会
0 kkiS 3T accident insurance scheme 意外保险计划
Hq9(6w9w accident year basis 意外年度基准
n RGH58 accommodation 通融；贷款
,]d}pJ}PX` accommodation bill 通融票据；空头票据
/~yqZD<O accommodation party 汇票代发人
*8N~ Zmz account balance 帐户余额；帐户结余
n)0{mDf% account book 帐簿
%vksN$^ account collected in advance 预收款项
J 4gIkZD account current book 往来帐簿
^K"`k43{ account of after-acquired property 事后取得的财产报告
oGM.{\i account of defaulter 拖欠帐目
@s Dd:> t account payable 应付帐款
itP_Vxo/H account payee only [A/C payee only] 只可转帐；存入收款人帐户
>Cf`F{X' U account receivable 应收帐款
@l?%]%v| account receivable report 应收帐款报表
'>6-ie^0 account statement 结单；帐单；会计财务报表
C@[:}ZGMV account title 帐户名称；会计科目
JB -j@ accountant's report 会计师报告
*w _ j; Accountant's Report Rules 会计师报告规则
Q>r Q/V accounting and auditing procedure 会计与审计程序；会计与核数程序
$5A XE;~{ Accounting Arrangements 《会计安排》
_:g V7>S? accounting basis 会计基础
Zy#r<j]T accounting by Official Receiver 破产管理署署长呈交的帐目
1>2397 Accounting Circular 《会计通告》
``SjALf accounting class 会计类别
#Kl;iY:n accounting date 记帐日期；会计结算日期
I;7{b\t
Q accounting for money 款项核算
cO8;2u,Gvi Accounting Officer 会计主任
FLWz7Rj accounting period 会计报告期；会计期
HDaec`j accounting policy 会计政策；会计方针
XBc+_=)$ accounting practice 会计惯例
J+T Ym%A;- accounting principle 会计准则
]D%[GO//! accounting record 会计记录
+Lyh F2 accounting report 会计报告
wOsr#t7 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
pZR^ HOq Accounting Society of China 中国会计学会
@|^C h+%@ accounting statement 会计报表
&M2x` accounting system 会计制度；会计系统
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qy^j( accounting transaction 会计事项；帐务交易
Y7p#K<y]9 accounting treatment 会计处理
yT>T
Vq/e accounting year 会计年度
Ky DBCC Ov accretion 增值；添加
MT*b+&1e accrual 应计项目；应累算数目
m Z5UaSG accrual basis 应计制；权责发生制
k >MgrtJI accrual basis accounting 应计制会计；权责发生制会计
g&[g?L accrue 应累算；应计
%9Ue`8 accrued benefit 应累算利益
qM `SN4C accrued charges 应计费用
"~;j FB8 accrued cumulative preference share dividend 应累算的累积优先股股息
:Cuae?O , accrued expenses 应累算费用
J
h"]iN accrued interest payable 应付利息；应计未付利息
i^>
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c: iMbJOn# accrued right 累算权益
&#;,P :.' accruing profit 应累算的利润
A#i-C+"} accumulated fiscal reserve 累积财政储备
itvwmI,m\ accumulated profit 累积利润；滚存溢利
2 rH6ap accumulated reserve 累积储备
0uvL,hF accumulation of surplus income 累积收益盈余
"6}+|!"$ acquired assets 既得资产
eyM3W}[S$/ acquisition 收购；购置；取得
0TNz Vsu7 acquisition cost 购置成本
T;% SB& acquisition expenses 购置费用
ff0B*0 acquisition of 100% interest 收购全部股权
`bm-ONK acquisition of control 取得控制权
'-x%?Ll acquisition of fixed assets 购置固定资产
_&M>f? l acquisition of shell “买壳”
f]lDJ?+
M acquisition price 收购价
zknD(%a act of God 天灾
^T[ #rNkeL acting partner 执事合伙人
Xnh1pwDhe< active market 买卖活跃的市场；交投畅旺的市场；旺市
A1_x^s active partner 积极参与的合伙人
Y}6)jzBV active trading 交投活跃
KYQ6U.%W actual circulation 实际流通
'71btd1 actual cost 实际成本
M(BZ<,9V actual expenditure 实际开支；实际支出
&qC> *X. actual income 实际入息；实际收入；实际收益
pg<>Ow5,~l actual market 现货市场
- "<f( actual price 现货价；实际价格
#7>CLjI actual profit 实际利润
ovohl<o\ actual quotation 实盘；实际价位；实际报价
|j+~Td3})& actual year basis 按实际年度计算
XVfQscZe actuals 实货
/<C=9?Ok actuarial investigation 精算调查
8a h] D actuarial principle 精算原则
"&%Hb's actuarial report 精算师报告
r3kI'I|bq Actuarial Society of Hong Kong 香港精算学会
jDnh/k0{d actuarial valuation 精算师估值
V;V9_qP, actuary 精算师
@ ^ e@.) ad referendum agreement 暂定协议；有待覆核的协定
`#ztp )& ad valorem duty 从价税；按值征税
ox6rR
ad valorem duty system 从价税制
j{=%~ ad valorem fee 从价费
L:<'TXsRA ad valorem tariff 从价关税
GZ={G2@=I additional allowance 额外免税额
.EdV36$n additional amount for unexpired risk 未过期风险的额外款额
N_<n$3P\?f additional assessable profit 补加应评税利润
D.!4i.)8} additional assessment 补加评税
u;!Rv E8N additional commitment 额外承担
RB" rx\u7K additional commitment vote 额外承担拨款
sF$m?/Kt additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
!=we7vK} additional dependent parent allowance 供养父母额外免税额
/p>[$`Aq
additional provision 额外拨款
>W< 5$ .G additional stamp duty 附加印花税
El %(je,| additional tax 补加税罚款；补加税款
_X[c19q Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
k-U/x"Pl adjudged bankrupt 被裁定破产
\ a!<^|C & adjudicated bankrupt 裁定破产人
J F
gN adjudication fee 裁定费；评定印花税额手续费；评估契据费
f"Iyo:Wt adjudication of bankruptcy 裁定破产；宣告破产
v4$,Vt:7 adjudication of insolvency 裁定无力偿还债务
BP6Shc|C adjusted actual 经调整的实数；调整后的实数
0u_'(Z-^2 adjusted current assets 经调整的流动资产；调整后的流动资产
\K6J{;# L adjusted figure 经调整的数字；调整后的数额
O^#u%/ adjusted liabilities 经调整的负债；调整后的负债
9m6j?CFG} adjusted loss 经调整的亏损；调整后的亏损
#7 =LI\ 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
=S,<yQJ adjusted profit 经调整的利润；调整后的利润
gISs+g adjusted surplus 经调整的盈余额；调整后的盈余额
: +Kesa :E adjusted value 经调整的价值；调整后的价值
B pT&vbY adjustment 调整；修订；理算〔保险〕
W=?87PkJu adjustment centre 调剂中心
:X
f3wP= adjustment lag 调整过程的时间差距；调整时差
\4k*Zk adjustment mechanism 调整机制
;[9Is\ adjustment of loss 亏损调整
%a `dO EO adjustment process 调整过程；调整程序
bSLj-vp adjustment range 调整幅度
U4gJ![>5j administered exchange rate 受管制汇率
@ni~ij Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
c29Z1Zs2) administration expenses 行政费用
&u-Bu;G.e administration fee 手续费；行政费
$ *A3p administration in bankruptcy 破产管理
IJ; *N administration order 遗产管理令
4)I#[&f administrator 管理人；遗产管理人
&v,p_'k administrator of the estate 遗产管理人
}c%y0)fL admission of debt 债项承认书
Ziimz}WHF admission of proof 接纳债权证明
`@7tWX0 advance 放贷款项；垫付款项；预支款项；预付款项
Umg81! advance account 暂支帐目；预付款帐户
Z > =Y advance compensation 预付补偿金
+ctv]'P _ advance from shareholder 股东垫款
"'Uk0>d=_I advance pending reimbursement 预支以待日后付还
MFuI&u!g: advanced economy 先进经济体系
Ck?: 8YlF advancement 预付；预付财产
BtChG] N| advances warrant 垫款令
G`"Cqs< advancing 贷出
Hw &M2a adverse balance 逆差
-QDgr`%5 adverse exchange 逆汇
8[;oUVb5 advertisement addressed to shareholders 在报章刊登的致股东通告
&,]+ > advice for collection 托收通知书
Xkom@F~] advice of drawing 提款通知书；汇票通知书
(}1f]$V advice of payment 付款通知
{LHe 6# Advisory Committee [Securities and Futures Commission]
EG4bFmcs 谘询委员会〔证券及期货事务监察委员会〕
/}_c7+// Advisory Committee on Diversification 经济多元化谘询委员会
3ohcHQ/a affidavit 誓章；遗产申报誓章
F*VMS affidavit of no receipt 述明无收款的誓章
ue<<Y"NR affiliate 联号；联营公司；附属公司
=hIT?Z6 A affiliated company 附属公司；联号；联营公司
- oBas4J affirmation [estate duty] 非宗教式宣誓〔遗产税〕
9X9zIh]JV affordability 负担能力
u 7Y < ~ African Development Bank [AfDB] 非洲开发银行
5l0rw)
after-acquired property 事后取得的财产
@;D}=$x after-hours dealing 市后交易
NqE7 [wH after-tax profit 税后盈利；税后利润；税后溢利
wS*CcIwj agency agreement 代理协议
rq["O/2 agency expenses 代理机构的开支
i03}f%JnuO agency fee 代理费
ZM`P~N1?)g Agency Law 《代理法》
N('DIi*o r agent 代理人；承销人
R(N(@KC agent of company 公司代理人
'8kjTf#g<l agent's fee 代理人费；经纪费
r5fkt>HZ aggregate 总计；总数；总体数字
w })Pedg aggregate amount 总款额；总额
cN}A r v aggregate assets and liabilities 总体资产与负债
"4uUI_E9F; aggregate at constant price 按固定价格计算的总体数字
*M<BPxh0w] aggregate demand 总需求
0$Y 9>)O aggregate gross position 总持仓量
m:f ouMS aggregate limit 总限额
`W$0T;MPF aggregate of salaries tax 合计薪俸税
.L5*E(<K0 aggregate performance 总体表现；总体业绩
_JJKbi aggregate supply 总体供应
Jo aDX , aggregate surplus 总盈余
8G l5)= 2 aggregate total 整体总额
m2q;^o:J aggregate value 总值；合计价值
a05:iFoJ aggregated basis 合计基准
+ M
O5'z aggregated net chargeable income 合计应课税入息实额
|+xtFe aggregation 合并计算；合计；总和
Q=L$7 aggregation of incomes of husband and wife 夫妇入息合并计算
ElR&scXi__ aggregation of property 财产的总和
R k j KIa agio 差价；贴水
7M#$: Fdb 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》
Y:!/4GF Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
a$zm / 《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》
,C,e/>+My Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
u~- fK'/!| 《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》
?I2k6 %a Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
X]pWvQ Q] 《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;on0wm&B agreement for a settlement 授产协议
RJ}y f|d-C agreement for assignment 转让协议
M`+e'vdw agreement for sale 售卖协议；买卖协议
{I9 N6BQ& agreement for sale and purchase 买卖协议
:O'C :n<g agreement for the payment of interest 支付利息协议
c."bTq4tJ agreement for the repayment of money 还款协议
Dj
]Hgg agreement of reinsurance 再保险协议
~r>EF!U`h Agricultural Bank of China 中国农业银行
#S53u?JV8 air passenger departure tax 飞机乘客离境税
2^^'t 6@ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
&!DZW 5 airport tax 机场税
T7lj39pJq alcohol duty 酒精税
VU`z|nBW@ alienation 让与；让渡；转让
2 ] DCF alimony 生活费；赡养费
]o[X+;Tj| All Ordinaries Index [AOI] 所有普通股指数
qaMZ fA all risks 全险；综合险
3 $$5Mk(& All Sales Record for Stock Market 《股票市场成交报告》
&J;H @d|| Allied Capital Resources Limited 新联财务有限公司
I`"-$99|t1 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
?zhI=1 ED% allocation letter 拨款信件
Q k;Kn allocation of fund 分配款项；预留款项
4kaE}uKU allocation of profit 利润分配；溢利分配
%uz|NRB= allocation warrant 拨款令
$d2kHT allotment 分配；配股
l~fh_ IV1 allotment notice 股份配售通知；配股通知
X"TUe>cM allotment of shares 股份分配
^Cc8F3os= allowable 可获宽免；免税的
<;z[+6T allowable business loss 可扣除的营业亏损
Q3BLL` W~ allowable expenses 可扣税的支出
rb *C-NutE allowance 免税额；津贴；备抵；准备金
= GH@.3`X allowance for debts 债项的免税额
%$ir a\
sM allowance for depreciation by wear and tear 耗损折旧免税额
462!;/ y allowance for funeral expenses 殡殓费的免税额
waXDGdl0 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
W s^+ 7u allowance for repairs and outgoings 修葺及支出方面的免税额
nszpG1U: allowance to debtor 给债务人的津贴
e0v9uQ%F5 alteration of capital 资本更改
W$ JY M3! alternate trustee 候补受托人
42Aje amalgamation 合并
VMxYZkMNd_ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
MtZt8s ambit of charges 征税范围；收费范围
(XbMrPKG amended valuation 经修订的估值
?JXBWB4 American Commodities Exchange 美国商品交易所
ub`z7gL American Express Bank Limited 美国运通银行
OH$ F >wO American Stock Exchange 美国证券交易所
gro7*< amortization 摊销
C
'B4 mmC amount due from banks 存放银行同业的款项
W>p\O9BG amount due from banks abroad 存放海外银行同业的款项
:S QDqG amount due from holding companies 控股公司欠款
wUZQB1$F amount due from local banks 存放本港银行同业的款项
ERp:EZ' amount due to banks 银行同业的存款
(j8GiJ]{L, amount due to banks abroad 海外银行同业的存款
}yx=(+jP amount due to holding companies 控股公司存款
",~ b2]ym amount due to local banks 本港银行同业的存款
3E< aiGU amount due to outport banks 外埠银行同业的存款
0M#N=%31 amount for note issue 发行纸币的款额
?vZWUWa amount of bond 担保契据的款额
WdTbt amount of consideration 代价款额
^H5w41 amount of contribution 供款数额
gq
H`GI amount of indebtedness 负债款额
F3r S6_ amount of principal of the loan 贷款本金额
F1 <489 amount of rates chargeable 应征差饷数额
:0M' =~[ amount of share capital 股本额
s~'9Hv9 amount of sums assured 承保款额
:FoO Q[Q amount of variation 变动幅度
X!U]`Q h amount of vote 拨款数额
DgDSVFk
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9Tzc(yCY amount receivable 应收款额
}Q`/K;yq Amsterdam Stock Exchange 阿姆斯特丹证券交易所
/ lf\
E= analysis 分析
b%3Q$wIJ6 ancillary risk 附属风险
Xy[}G p annual account 周年帐目；周年帐目报表；年度决算；年结
rumAo'T/% annual accounting date 年结日期
h^%GE;N annual allowance 每年免税额；年积金；年度津贴；年津
8' 3"uv annual balance 年度余额
AU0$A403 annual disposable income 每年可动用收入
F`fGz)Mk annual estimates 周年预算
"I5uDFZR& annual fee 年费
rQ=xcn[A annual general meeting 周年大会
>oe4mW annual growth rate 年增率；每年增长率
])N|[ |$ annual long-term supplement 长期个案每年补助金
TRSOO} annual pensionable emolument 可供计算退休金的年薪
hbV E;
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` !zQ Annual Report on the Consumer Price Index 《消费物价指数年报》
/ p O{2[ annual return 周年报表；周年申报表；每年报税表格
vAi"$e Annual Return Rules 《周年报表规则》
CI IY|DI`l annual review of consumer prices 每年消费物价回顾
M,&tA1CH annual roll-forward basis 逐年延展方式
]9fS@SHdx annual salary 年薪
d?JAUbqy annual statement 年度报表；年度决算表
%'$f ?y 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
W |lH annuitant 年金受益人
lrCm9Oy annuity 年金
mRwXN*Izw annuity contract 年金合约
ex.+'m<g annuity on human life 人寿年金
:b"= KQ antecedent debt 先前的债项
+I vNyj| ante-dated cheque 倒填日期支票
R_ maNfS]Z anticipated expenditure 预期开支
aZP 2R " anticipated net profit 预期纯利
8098y,mQe anticipated revenue 预期收入
[C~fBf5 anti-inflation measure 反通货膨胀措施
2 >g^4( anti-inflationary stance 反通货膨胀立场
9`&?hi49nK apparent deficit 表面赤字
-4 8`#"xy apparent financial solvency 表面偿债能力
%z30=?VL apparent partner 表面合伙人
j]AekI4I application for personal assessment 个人入息课税申请书
iM8sX
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Ocyb c% application to release as liquidator and to destruct the books of accounts and documents
RZ*<n$#6 申请免除清盘人职务及毁灭帐簿与文件
qbH %Hx appointed actuary 委任精算师
$Tfm/ =e appointed auditor 委任核数师；委任审计师
|ribWCv0 appointed trustee 委任的受托人
cbfD B^_ appointer 委任人
># I NEO apportioned pro rata 按比例分摊
;3mL^ apportionment 分配；分摊
)Q~C4 C-j Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
KVg[#~3 apportionment formula 分摊方程式
{ yTpRQN~ apportionment of estate duty 遗产税的分摊
00 "CC appraisal 估价；评估
^1R"7h appreciable growth 可观增长
AH|Y<\ appreciable impact 显着影响
, }KwP *:Z appreciable increase 可观增长
|4 Qx=x> appreciation 增值；升值
B4I BuS appreciation against other currencies 相对其他货币升值
eap8*ONl appreciation of the exchange value of Hong Kong dollar 港元汇值上升
ubi~% appreciation tax 增值税
f $vwuW appropriation 拨款；拨用；拨付
Gt C7^ Z&E appropriation account 拨款帐目
\Yd4gaY\o Appropriation Bill 拨款法案
pp<E))&R appropriation-in-aid system 补助拨款办法
g@Ld"5$^2 approved assets 核准资产
@cPf lb approved basket stock 认可一篮子证券
lirN YJ]tO approved budget 核准预算
^,`M0g\$ approved charitable donation 认可慈善捐款
zz&vfO31J approved charitable institution 认可慈善机构
S"Kq ^DN approved currency 核准货币；认可货币
_H8*ReFG approved estimates 核准预算
?.Q3 pUT approved estimates of expenditure 核准开支预算
eSn$k:\W approved overseas insurer 核准海外保险人
Je 31". approved overseas trust company 核准海外信托公司
^zg acn approved pooled investment fund 核准汇集投资基金
/9Z!p approved provident fund scheme 认可公积金计划
O:._W< approved provision 核准拨款
[ZD[a6(94 approved redeemable share 核准可赎回股份
O>%$q8x@i approved regional stock 认可地区性证券
`w+1C&>^[ approved retirement scheme 认可退休金计划
ioWo ] approved subordinated loan 核准附属贷款
6A?8tm/0 arbitrage 套戥；套汇；套利
T<6GcI>A arbitrageur 套戥者；套汇者
>Mw'eQ0(y arbitrary amount 临时款项
W+\?~L. arrangement 措施；安排；协定
o0l7 4 arrears 欠款
cJ2PI arrears of pay 欠付薪酬
l
sr ?b arrears of revenue 逾期未收税款；逾期未收的帐项
o,*= $/or articles of association 组织章程；组织细则；组织章程细则
</=3g>9Z Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
^KbL
,T ascertainment of profit 确定利润
Bzw19S6y "Asia Clear" “亚洲结算系统”
<h@]Ri Asia Commercial Bank Ltd. 亚洲商业银行有限公司
GyK(Vb" h6 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
-?z\5 z Asian Development Fund [ADF] 亚洲发展基金
R5ZI C4p Asian dollar bond 亚洲美元债券
G\ ex^&M Asian dollar market 亚洲美元市场
+`Pmq} ey Asian dollar rate 亚洲美元利率
#w|5 jN? Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
5gshKmt_ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
B`1kG Ex . asked price 沽盘；喊价；索价；卖方报价
n}q$f|4! assessable income 应评税入息
\c% g M1 assessable loss 应评税亏损
%K l(>{N assessable profit 应评税利润
ZLrHZhP-+ assessable value 应评税值
Nbk K&bz assessed profit 估定利润
&a6,ln:P assessed value 经评估价值
9go))&`PJL assessment 评税；评定；估价；评税单
CmH yAw( assessment number 评税编号；估价编号
F>-}* o assessment of additional tax 补加税评税
3AeH7g4< assessment of performance 业绩评估；实绩评价
UP8{5fx ' Assessor 评税主任
d.A C%&W asset price bubbles 资产价格泡沫
F 7LiG9H6` asset-backed securities 具资产保证的证券
KUKI qAA assets accretion 资产增值
#&BS
?@ assets and liabilities 资产与负债
D r+ Ps assets betterment statement 资产递增表；资产改进表
h.}u?{ assets lending 实物放款；有抵押贷款
Mk5RHDh assets of the company passing on the death 死者去世时转移的公司资产
JD lBVZ! assets pledged as security for liabilities 用作负债抵押的资产
Y.-S=Y assets portfolio 资产投资组合
`eD1|Go9 assets price 资产价格
="(>>C1- assets quality 资产质素
tvpN/p assets realization 资产变现
8,*3zVk- assets refinancing arrangement 资产再集资安排
GTAf assets securitization 资产证券化
N|Habua<Xw assets situated outside Hong Kong 在香港以外地方的资产
y-a|Lu* assets stripping 削减资产；拆卖资产
=/}X$,@2 assets value 资产值
X<euD 9? assignee 承让人
Z@M6!;y# assignment 转让；转让书；转让契
9/3;{`+[a assignment of interest 权益转让
i}lRIXjdV assignment of letters patent and trade mark 专利证书及商标转让
a+
GJVJ assignment of property 物业转让；物业转让书
OZ Ob1D assignment right 转让权
e=> % ^F assignor 转让人
-oh7d $~ associate 有联系的人；有关连人士；相联者；合伙人；联系人
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Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
A*i_|]Q associate member 附属会员
.NnGVxc5* associated body corporate 相联法人团体
8x{Hg9 associated company 相联公司；联属公司
D=&K&6rr associated corporation 相联法团
2f.. sNz Association of Chartered Certified Accountants [ACCA] [United Kingdom]
6+PGwCS 公认会计师公会〔英国〕
Le@?
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u-.L^!k Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
i0ybJOa4 association of underwriters 承保人组织
$E.XOpl&I assumption of control 接管
E {>`MNj assurance 担保；保险；转易；转易书
i!,HB| wQ assurance of interest 权益的转易
( 3;`bvYH" at 19XX price 按一九ＸＸ年价格计算
T|bZ9_?+2 at a discount 按赔价计算；按贴水价格计算；打折扣
U
~1 SF at a premium 按溢价计算；按升水价格计算
c#pj :f*H at call 通知付款；按通知
ny1 \4C at constant market price 按固定市价计算
o ,
LK[Q at constant price 按固定价格计算
k?j Fh6% at cost 按成本计算
/s`; 9)G]9 at current market price 按当时市价计算；按现时市价计算
\]8i} E1 at current price 按当时价格计算；按现时价格计算
Tl 3"PIb at factor cost 按要素成本计算；按生产要素成本计算
R Gp'b at money-of-the-day price 按付款当日价格计算
:Tb7r6 at or better 按指定或较佳价位〔买卖指令〕
o](.368+4 at par 按面值计算；平价
dtTlIhh 1V at sight 见票即付
QJSr:dP4dG at the close 按收市盘
q%S8\bt at the opening 按开市盘
, N
344y attestation 见证；见证条款
tcOnM w at-the-money option 平价期权
f3 &/r attorney 受权人；受托代表人
%6i=lyH- attornment 新拥有人承认书
%U?)?iZdL attributable profit 可归属利润
`qu] Pxk attributable share value 可归属股份价值
|Fp'/~|w2d Auckland Stock Exchange 奥克兰证券交易所
M/B/b<[' auction 拍卖
&7Kb] Ti auctioneer 拍卖商
\h#9 oPy audit 审计；核数
kqf8= y Audit Commission 审计署
e1 ^l.>2d6 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
\EI#az=I 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〕
EfKntrom[ audit review 帐目审查
s=U\_koyH Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
iZC` z
} audited account 审计帐目；经审计的帐目
; )|nkI audited annual account 经审计的周年帐目
KN, 4@4 audited balance sheet 经审计的资产负债表
G_(ct5:_"! auditor 核数师；核数主任；审计师
UA BbcNW auditor's certificate 核数师证明书；审计师证明书
e=J*Esc@k auditor's report 核数师报告；审计师报告
4)nt$fW Aussie bond 澳元债券
x4 hO$3o austerity budget 紧缩预算
FG# nap{ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
8A4TAT4, Australia All Ordinaries Index 澳洲所有普通股票指数
{(0Id ! Australian Dollar [AUD] 澳元
)_Iz>) Australian Options Market 澳大利亚期权市场
`^%@b SE( Australian Securities Commission 澳洲证券事务监察委员会
4if\5 P:j Australian Society of Certified Practising Accountants 澳洲执业会计师公会
xB,/dMdTj Australian Stock Exchange 澳大利亚证券交易所
U' M|=I' Austrian Schilling [ATS] 奥地利先令
e^WqJ7j authentication 认证；鉴证
O!
(85rp/ authority to purchase 委托购买证；委购书
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Kh.h authorization 认可；核准；授权；授权书
^'Y HJEK authorization by direction 指示授权
}5hZo%w[n authorization by instruction 指令授权
hXTYTbTX authorization by warrant 令状授权
;-Ado8 authorization of unit trust 单位信托的认可
mtX31 M4 authorized agent 指定代理人
C *Xik9n authorized capital 法定资本
X TM$a9) authorized clerk 出市员
!mae^A1 authorized dealer 认可交易商
pJ6Jx( authorized financial institution 认可财务机构
MYu`c[$jZ authorized fund 认可基金
S*s:4uf authorized fund house 获授权的基金公司；认可基金公司
SctJxY(}! authorized institution 认可机构
)*W=GY* authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
8W@dtZ,d authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
I}_;A<U authorized insurer 获授权保险人；获认可承保人
r;'i<t{P authorized investment 特准投资项目
HoL~j( { authorized person 获授权人
Nuo^+z
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iel-<(~ authorized share capital 法定股本
s!aO*\[<h automated quotation system 自动报价系统
X*)?LxTj Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
| zh + 自动交易系统〔香港期货交易所有限公司〕
X'xUwT|_+ automatic adjustment mechanism 自动调整机制
#)FDl70S8 automatic adjustment system 自动调整系统
&M$Bt} < Automatic Clearing House 自动票据交换所
]d^ k4 d automatic exchange rates accumulation system 自动化汇率累集系统
m|lM.]2_ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
S7Znz @ automatic teller machine [ATM] 自动柜员机
^glX1 ) autopay 自动转帐
*|^,DGfQ6 available assets 可用资产
B_!wutV@ available fiscal reserve 现存财政储备
% uj[ ` available profit 可用利润
lS#7x h Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
*^uGvJXF average 平均；平均数；海损
pL8H8kn average basic salary 平均基本薪金
JV&Zwbu average consumer expenditure 平均消费开支；一般消费开支
+;YE)~R? average cost 平均成本
*q}FV 2 average cost of land production 增辟土地平均成本
Shs')Zs bv average daily turnover 平均每日成交额
40R"^* average daily wage rate 平均每日工资率
gji*Wq average expenditure pattern 平均开支模式
k&yQ98H$K" average growth rate 平均增长率
p?}f|mQS) average net fixed assets 固定资产平均净值
*B %y`cj| average of relatives 相对价格平均数
AjG)1 average price 平均价格
y?"$(%3| average propensity to consume 平均消费倾向；一般消费倾向
eU`;L [ average propensity to save 平均储蓄倾向；一般储蓄倾向
x !OWJ/O average rate 平均率
JR] )xPI` average revenue 平均收入；平均收益
?n2C average stock 平均库存；平均存货
33*^($bE& average yearly rent 平均年租
c$.UE avoidance of double taxation 避免双重课税
3'.!
+# avoidance of tax 避税
