A:
zfjw;sUX A share Ａ股；甲类股份
*j F# ^= abatement of tax 减税；减扣免税额
>^3 zU ABN AMRO Bank N.V. 荷兰银行
>nry0 ;z0, above-the-line expenditure 线上项目支出；经常预算支出
VAKy^nR5j above-the-line receipt 线上项目收入；经常预算收入
xl 2g0? ABSA Asia Limited 南非联合亚洲有限公司
LgHJ o-+> absolute change 绝对数值变更
d( S}NH absolute expenditure 实际开支
10MU-h.) absolute guideline figure 绝对准则数字
\hbi U ] absolute interest 绝对权益
|ym%|
B absolute order of discharge 绝对破产解除令
tcA;#^jc absolute profit margin 绝对利润幅度
= i6:puf absolute value 实值；绝对值
(WE,dY+. absolutely vested interest 绝对既得权益
}-p,iTm absorbed cost 已吸收成本；已分摊成本
z u<3^=3 absorption 吸收；分摊；合并
@^? XaU absorption rate 吸收率；摊配率；分摊率
YwAnqAg ACB Finance Limited 亚洲商业财务有限公司
kon=il<@ acceptable form of reciprocity 合理的互惠条件
Ei~f`{i acceptable rate 适当利率；适当汇率
QlD6i-a acceptance agreement 承兑协议
~lw<799F6 acceptance for honour 参加承兑
U9#WN.noG acceptor 承兑人；接受人；受票人
%&<W(|U1< acceptor for honour 参加承兑人
]a/'6GbR accident insurance 意外保险
t e'*< HM Accident Insurance Association of Hong Kong 香港意外保险公会
X/+OF'po accident insurance scheme 意外保险计划
wPnybb{ accident year basis 意外年度基准
V XIQw' Cq accommodation 通融；贷款
NHkL24ve accommodation bill 通融票据；空头票据
Y {c5 accommodation party 汇票代发人
J&6:d account balance 帐户余额；帐户结余
bGv4.:) account book 帐簿
n+oDC65[ account collected in advance 预收款项
3ATjsOL account current book 往来帐簿
>5Lexj account of after-acquired property 事后取得的财产报告
HFS+QwHW account of defaulter 拖欠帐目
=Od>;|]m account payable 应付帐款
PayV,8
account payee only [A/C payee only] 只可转帐；存入收款人帐户
;&?pd"^<_Z account receivable 应收帐款
O3%[dR account receivable report 应收帐款报表
Np)aS[9W account statement 结单；帐单；会计财务报表
iZ; TYcT account title 帐户名称；会计科目
np6HUH accountant's report 会计师报告
]}2Zt r)zZ Accountant's Report Rules 会计师报告规则
sR*Nq5F#9 accounting and auditing procedure 会计与审计程序；会计与核数程序
'[Gm8K5
Accounting Arrangements 《会计安排》
Fu)Th|5GZ accounting basis 会计基础
ar h@`'Q accounting by Official Receiver 破产管理署署长呈交的帐目
@ E_zR Accounting Circular 《会计通告》
E
_iO@ accounting class 会计类别
mU G
%LM accounting date 记帐日期；会计结算日期
8QF`,oXQO accounting for money 款项核算
7GZq|M_:y Accounting Officer 会计主任
Z2p> n`D accounting period 会计报告期；会计期
z {?4*Bq accounting policy 会计政策；会计方针
yP\Up accounting practice 会计惯例
T:!MBWYe | accounting principle 会计准则
5 09Q0 [k accounting record 会计记录
QnKC#
accounting report 会计报告
_Bk
U+=|J Accounting Services Branch [Treasury] 会计事务部〔库务署〕
)saR0{e0N Accounting Society of China 中国会计学会
tWD|qg_ accounting statement 会计报表
9?`RR/w accounting system 会计制度；会计系统
'IQsve7cI accounting transaction 会计事项；帐务交易
xb$yu.c accounting treatment 会计处理
.>]N+: O accounting year 会计年度
OVs wt accretion 增值；添加
R^P_{_I*" accrual 应计项目；应累算数目
8$}OS- accrual basis 应计制；权责发生制
'b[0ci: accrual basis accounting 应计制会计；权责发生制会计
# *,sa accrue 应累算；应计
:oa9#c`L accrued benefit 应累算利益
(5`T+pAsV accrued charges 应计费用
N z~" vi(t accrued cumulative preference share dividend 应累算的累积优先股股息
AcC8)xRpk4 accrued expenses 应累算费用
/f3m)pT accrued interest payable 应付利息；应计未付利息
#`/QOTnm2c accrued interest receivable 应收利息；应计未收利息
@ { }rG8 accrued right 累算权益
3jPB#%F accruing profit 应累算的利润
X?df cS*!n accumulated fiscal reserve 累积财政储备
|}S1o0v{(a accumulated profit 累积利润；滚存溢利
R^8B3-aA`
accumulated reserve 累积储备
^
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accumulation of surplus income 累积收益盈余
DQgH_! acquired assets 既得资产
[7\> "v6 acquisition 收购；购置；取得
e4.&aIC[ acquisition cost 购置成本
} uQ${]&D acquisition expenses 购置费用
Do;#NLrW b acquisition of 100% interest 收购全部股权
=nhzMU9c\y acquisition of control 取得控制权
*Bw #c
j acquisition of fixed assets 购置固定资产
|:2c$zq acquisition of shell “买壳”
m m, lhIh acquisition price 收购价
ULl_\5s2 act of God 天灾
+hH}h ?K
acting partner 执事合伙人
Lq0 4T0 active market 买卖活跃的市场；交投畅旺的市场；旺市
F6dr active partner 积极参与的合伙人
gdi`x|0 active trading 交投活跃
yQ[u3tI actual circulation 实际流通
w0I j'= : actual cost 实际成本
_D-Riu>#J actual expenditure 实际开支；实际支出
m6U8)!)T actual income 实际入息；实际收入；实际收益
s~$zWx@v actual market 现货市场
=`p&h}h-L actual price 现货价；实际价格
l$XA5#k
actual profit 实际利润
r95zP]T actual quotation 实盘；实际价位；实际报价
u!1/B4!'O actual year basis 按实际年度计算
B8~= RmWLl actuals 实货
(@Zcx9 actuarial investigation 精算调查
M#M?1(O/NE actuarial principle 精算原则
|I1+" Mp actuarial report 精算师报告
6t dI6 Actuarial Society of Hong Kong 香港精算学会
d =F-L actuarial valuation 精算师估值
`K?1L{p'4 actuary 精算师
GZ3/S|SMP ad referendum agreement 暂定协议；有待覆核的协定
_!:@w9 ad valorem duty 从价税；按值征税
Efr&12YSS ad valorem duty system 从价税制
>L[lV_M_> ad valorem fee 从价费
_A-V@%3 ad valorem tariff 从价关税
6%? A> additional allowance 额外免税额
{tt$w>X additional amount for unexpired risk 未过期风险的额外款额
h5-d;RKE additional assessable profit 补加应评税利润
;|30QUYh additional assessment 补加评税
KO,_6>8]U additional commitment 额外承担
treXOC9^B8 additional commitment vote 额外承担拨款
cyMs(21 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
2
sSwDF additional dependent parent allowance 供养父母额外免税额
oh\1>3,Ns additional provision 额外拨款
Gah lS*W additional stamp duty 附加印花税
}1>atgq]w additional tax 补加税罚款；补加税款
9^zx8MRXd Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
t!jwY /T adjudged bankrupt 被裁定破产
V2<i/6~ adjudicated bankrupt 裁定破产人
>&hX&,hG adjudication fee 裁定费；评定印花税额手续费；评估契据费
m2b`/JW adjudication of bankruptcy 裁定破产；宣告破产
cht adjudication of insolvency 裁定无力偿还债务
3h&bZ adjusted actual 经调整的实数；调整后的实数
K-4t dC3 adjusted current assets 经调整的流动资产；调整后的流动资产
0QoLS|voA/ adjusted figure 经调整的数字；调整后的数额
d@>\E/zA adjusted liabilities 经调整的负债；调整后的负债
}ywi"k4> adjusted loss 经调整的亏损；调整后的亏损
./.=Rw adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
:[?!\m%0 adjusted profit 经调整的利润；调整后的利润
%fpsc _ adjusted surplus 经调整的盈余额；调整后的盈余额
Dl\d_:+ adjusted value 经调整的价值；调整后的价值
Dh`=ydI5 adjustment 调整；修订；理算〔保险〕
kCp)!hVQ adjustment centre 调剂中心
F5IZ"Itu( adjustment lag 调整过程的时间差距；调整时差
W)-hU~^OM adjustment mechanism 调整机制
kfCKhx adjustment of loss 亏损调整
EUZq$@uWL adjustment process 调整过程；调整程序
bp%S62Dj adjustment range 调整幅度
J @B4
R&V administered exchange rate 受管制汇率
k4R4YI"jV Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
-S$$/ sR administration expenses 行政费用
+/q0Y` v administration fee 手续费；行政费
yW> R RE; administration in bankruptcy 破产管理
-+P7:4/ administration order 遗产管理令
.)`-Hkxa administrator 管理人；遗产管理人
F< |c4 administrator of the estate 遗产管理人
*?N<S$m admission of debt 债项承认书
<E}N=J'uJ admission of proof 接纳债权证明
t/ eo] advance 放贷款项；垫付款项；预支款项；预付款项
P6we(I`"2 advance account 暂支帐目；预付款帐户
+ *a7GttU advance compensation 预付补偿金
IJIQ"
s advance from shareholder 股东垫款
S'@=3) advance pending reimbursement 预支以待日后付还
N D* ]g M advanced economy 先进经济体系
BD'NuI advancement 预付；预付财产
hbnS~sva advances warrant 垫款令
>zR14VO`_| advancing 贷出
q{@P+2<wF adverse balance 逆差
XnA6/^ adverse exchange 逆汇
8.2`~'V advertisement addressed to shareholders 在报章刊登的致股东通告
%EoH4LzT advice for collection 托收通知书
H),RA]S advice of drawing 提款通知书；汇票通知书
f0FP9t3k advice of payment 付款通知
!a[$)c Advisory Committee [Securities and Futures Commission]
w \DspF 谘询委员会〔证券及期货事务监察委员会〕
\G3!TwC% Advisory Committee on Diversification 经济多元化谘询委员会
ee<H@LeG affidavit 誓章；遗产申报誓章
J@<!q affidavit of no receipt 述明无收款的誓章
G>0)I affiliate 联号；联营公司；附属公司
f".q9{+p, affiliated company 附属公司；联号；联营公司
ue9h affirmation [estate duty] 非宗教式宣誓〔遗产税〕
J)huy\>, affordability 负担能力
qUg9$oh{LI African Development Bank [AfDB] 非洲开发银行
v= 8VvT 8 after-acquired property 事后取得的财产
6ZEdihBei after-hours dealing 市后交易
8m7;x/0ld after-tax profit 税后盈利；税后利润；税后溢利
H:Lt$ agency agreement 代理协议
r=0j7^B# agency expenses 代理机构的开支
,D8&q?a agency fee 代理费
0BFz7 Agency Law 《代理法》
! t r9(d agent 代理人；承销人
`Sx. |`x8 agent of company 公司代理人
Yj 3*)k agent's fee 代理人费；经纪费
QQ~23TlA aggregate 总计；总数；总体数字
2L[l'} aggregate amount 总款额；总额
~#t*pOC5BR aggregate assets and liabilities 总体资产与负债
kF2Qv.5! aggregate at constant price 按固定价格计算的总体数字
^$}/|d( aggregate demand 总需求
>KHp-|0pv aggregate gross position 总持仓量
]b )!YP o aggregate limit 总限额
D O%Pwfkd aggregate of salaries tax 合计薪俸税
tj0Qr-/ aggregate performance 总体表现；总体业绩
Y"oDFo, aggregate supply 总体供应
4y>(RrVG aggregate surplus 总盈余
B{99g wMe] aggregate total 整体总额
6Ty 3e|do aggregate value 总值；合计价值
QES^^PQe: aggregated basis 合计基准
re q-Q | aggregated net chargeable income 合计应课税入息实额
(GNEYf| aggregation 合并计算；合计；总和
\-d '9b ? aggregation of incomes of husband and wife 夫妇入息合并计算
7@@ <5&mN aggregation of property 财产的总和
LU G9 #. agio 差价；贴水
feN!_ - 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》
dFMAh&:> Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
|Q6h /" 2 《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》
Qp w@MF2P Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
22'vm~2E 《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》
nqeVV&b! Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
6Wb!J>93 《香港政府和大韩民国政府关于相互促进和保护投资协定》
_[%n ~6 agreement for a settlement 授产协议
nUqL\(UuY agreement for assignment 转让协议
]Y =S agreement for sale 售卖协议；买卖协议
<b'1#Pd>0 agreement for sale and purchase 买卖协议
:ovt?q8"> agreement for the payment of interest 支付利息协议
Kk>DY HZ6y agreement for the repayment of money 还款协议
sy=dY@W^ agreement of reinsurance 再保险协议
U\?+s2I)v Agricultural Bank of China 中国农业银行
,0,Oe=d air passenger departure tax 飞机乘客离境税
?#i|>MRR> Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
jf 8w7T airport tax 机场税
kAt
RY4p alcohol duty 酒精税
GqMB^Ad alienation 让与；让渡；转让
L^x5&CCwk alimony 生活费；赡养费
FXxN>\76. All Ordinaries Index [AOI] 所有普通股指数
UtPwWB_YV all risks 全险；综合险
SlT7L||Ww All Sales Record for Stock Market 《股票市场成交报告》
;tX Y = Allied Capital Resources Limited 新联财务有限公司
hWm0$v 1p all-items index [Consumer Price Index] 总指数〔消费物价指数〕
$i -zM a allocation letter 拨款信件
df yrn%^Ia allocation of fund 分配款项；预留款项
# X fT1 allocation of profit 利润分配；溢利分配
Yq{jEatY{/ allocation warrant 拨款令
CMFC"e S e allotment 分配；配股
<irpmRQr allotment notice 股份配售通知；配股通知
_trpXkQp allotment of shares 股份分配
"H @ Fe allowable 可获宽免；免税的
A`g.[7 allowable business loss 可扣除的营业亏损
-FaaFw:Z;A allowable expenses 可扣税的支出
cX Ma \#P allowance 免税额；津贴；备抵；准备金
~\3l!zIq allowance for debts 债项的免税额
mfz"M)1p1 allowance for depreciation by wear and tear 耗损折旧免税额
`}Eh[EOHJ allowance for funeral expenses 殡殓费的免税额
lj
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# 'wL\3 allowance for repairs and outgoings 修葺及支出方面的免税额
@H6%G>K, allowance to debtor 给债务人的津贴
m $)YYpX alteration of capital 资本更改
1NW>wo alternate trustee 候补受托人
>I|<^$/ amalgamation 合并
1B (G]o_>! ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
zv,\@Z9.($ ambit of charges 征税范围；收费范围
/RMer
Xj amended valuation 经修订的估值
SbCJ|z#? American Commodities Exchange 美国商品交易所
- G FwFkWm American Express Bank Limited 美国运通银行
l -XnB American Stock Exchange 美国证券交易所
ZDfS0]0F amortization 摊销
0xLkyt0 amount due from banks 存放银行同业的款项
d0Tg qO{ amount due from banks abroad 存放海外银行同业的款项
]M uF9={ amount due from holding companies 控股公司欠款
K1<k+t/V amount due from local banks 存放本港银行同业的款项
JLml#Pu4 amount due to banks 银行同业的存款
Z rA
Um amount due to banks abroad 海外银行同业的存款
8z?$t-D O amount due to holding companies 控股公司存款
mcCB7<.
e amount due to local banks 本港银行同业的存款
w gmWo8 amount due to outport banks 外埠银行同业的存款
yX`J7O{= amount for note issue 发行纸币的款额
eXc[3ceUr amount of bond 担保契据的款额
5R)[Ou. amount of consideration 代价款额
RZ<.\N
(M amount of contribution 供款数额
sFCf\ y amount of indebtedness 负债款额
K[n<+e;G amount of principal of the loan 贷款本金额
+ 2OZJVJ amount of rates chargeable 应征差饷数额
{({
R: !c amount of share capital 股本额
!eV^Ah>PZ amount of sums assured 承保款额
Zi
ma^IL amount of variation 变动幅度
4bE42c=Ca7 amount of vote 拨款数额
1+S g"?8 amount payable 应付款额
$f9 ,##/ amount receivable 应收款额
<Nvlk \LQ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
nM=2"`@$ analysis 分析
3F;EE: ancillary risk 附属风险
[1e.i annual account 周年帐目；周年帐目报表；年度决算；年结
$x/J+9Ww annual accounting date 年结日期
3Sk5I% annual allowance 每年免税额；年积金；年度津贴；年津
EkDws `@ annual balance 年度余额
GpScc'a7 annual disposable income 每年可动用收入
wE)]
ah: annual estimates 周年预算
)7tV*=?Ic8 annual fee 年费
e <kpcF5{\ annual general meeting 周年大会
Xad G\_?t` annual growth rate 年增率；每年增长率
.[#xQ=9` annual long-term supplement 长期个案每年补助金
K6ciqwUO annual pensionable emolument 可供计算退休金的年薪
YcPKM@xo annual report 年报
-?[O"D"c Annual Report on the Consumer Price Index 《消费物价指数年报》
/F oUo annual return 周年报表；周年申报表；每年报税表格
$ V3n~.= Annual Return Rules 《周年报表规则》
)gL& annual review of consumer prices 每年消费物价回顾
xAeZ7. Q& annual roll-forward basis 逐年延展方式
SlR7h$r' annual salary 年薪
?56~yQF/2 annual statement 年度报表；年度决算表
|C^
c0 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
tWcizj;?wK annuitant 年金受益人
^
sS>Mts annuity 年金
w{RNv%hJ$= annuity contract 年金合约
q/A/3 / annuity on human life 人寿年金
O 0Vn";Q 4 antecedent debt 先前的债项
)j]gm i" ante-dated cheque 倒填日期支票
V|+ `L- anticipated expenditure 预期开支
F |DR anticipated net profit 预期纯利
<Sz>Z IISd anticipated revenue 预期收入
)r-T= anti-inflation measure 反通货膨胀措施
*xEI
Zx anti-inflationary stance 反通货膨胀立场
CX1L(Y[ apparent deficit 表面赤字
.i1jFwOd|G apparent financial solvency 表面偿债能力
b0!*mrF]6 apparent partner 表面合伙人
lO%MyP application for personal assessment 个人入息课税申请书
s@/B*r9 application of fund 资金应用
pK-_R # application to release as liquidator and to destruct the books of accounts and documents
Q@PJ)fwN 申请免除清盘人职务及毁灭帐簿与文件
oH!$eAU? appointed actuary 委任精算师
`i" $*4#< appointed auditor 委任核数师；委任审计师
# FrwfJOV appointed trustee 委任的受托人
C3&17O6 appointer 委任人
"bv,I-\ apportioned pro rata 按比例分摊
x8\E~6`, apportionment 分配；分摊
d/"gq}NT Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
R>Z,TQU apportionment formula 分摊方程式
SD)5?{6< apportionment of estate duty 遗产税的分摊
aS c#&{ appraisal 估价；评估
A@9U;8k appreciable growth 可观增长
6 ,7/8 appreciable impact 显着影响
?j &V:kF appreciable increase 可观增长
%i;r]z - appreciation 增值；升值
{JCSR2BB appreciation against other currencies 相对其他货币升值
W@R$' r,@O appreciation of the exchange value of Hong Kong dollar 港元汇值上升
M!;`(_2 appreciation tax 增值税
W;xW:
- appropriation 拨款；拨用；拨付
SS l8 appropriation account 拨款帐目
]2hF!{wc Appropriation Bill 拨款法案
RTdD]pE8Q appropriation-in-aid system 补助拨款办法
2hjre3"? approved assets 核准资产
(O M?aW approved basket stock 认可一篮子证券
/vFxVBX approved budget 核准预算
$O;N/N:m approved charitable donation 认可慈善捐款
s!8J.hD'I approved charitable institution 认可慈善机构
W}#QKZ)MB approved currency 核准货币；认可货币
Co{MIuL approved estimates 核准预算
Xq=!"E approved estimates of expenditure 核准开支预算
, mAB)at approved overseas insurer 核准海外保险人
X67C;H+ approved overseas trust company 核准海外信托公司
q/W{PBb-2k approved pooled investment fund 核准汇集投资基金
hP'~ approved provident fund scheme 认可公积金计划
|G`4"``]k approved provision 核准拨款
*7:u-}c! approved redeemable share 核准可赎回股份
gJ )h9e*m^ approved regional stock 认可地区性证券
'sT }DX(7M approved retirement scheme 认可退休金计划
$@+p~ )r(l approved subordinated loan 核准附属贷款
>Hd~Ca > arbitrage 套戥；套汇；套利
`d G.L arbitrageur 套戥者；套汇者
rf1wS*uU+ arbitrary amount 临时款项
(%ri#r arrangement 措施；安排；协定
r'mnkg2, arrears 欠款
_qO;{%r arrears of pay 欠付薪酬
orcZ yYU arrears of revenue 逾期未收税款；逾期未收的帐项
lx A<iQia articles of association 组织章程；组织细则；组织章程细则
S0Rf>Eo4 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
7?n* t ascertainment of profit 确定利润
>#"jfjDuR "Asia Clear" “亚洲结算系统”
#cSw"A Asia Commercial Bank Ltd. 亚洲商业银行有限公司
e)ZyTuj Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
} kh/mq Asian Development Fund [ADF] 亚洲发展基金
+O.&64 ( Asian dollar bond 亚洲美元债券
Egjk^:@ Asian dollar market 亚洲美元市场
iOX4Kl Asian dollar rate 亚洲美元利率
886 (' Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
thlpj*| Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
teQaHe# asked price 沽盘；喊价；索价；卖方报价
.g( \ B assessable income 应评税入息
Pq[0vZ_}dN assessable loss 应评税亏损
NIWI6qCw assessable profit 应评税利润
]ut-wqb{p assessable value 应评税值
o3\SO assessed profit 估定利润
u~naVX\3b assessed value 经评估价值
84hi, S5P assessment 评税；评定；估价；评税单
>[E|p6j gT assessment number 评税编号；估价编号
M2zos(8g assessment of additional tax 补加税评税
"c ! oOaA assessment of performance 业绩评估；实绩评价
kMJQeo79 Assessor 评税主任
3[|:sa8?s asset price bubbles 资产价格泡沫
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q=NTP asset-backed securities 具资产保证的证券
(DEL xE assets accretion 资产增值
Pi"tQyw39$ assets and liabilities 资产与负债
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assets betterment statement 资产递增表；资产改进表
NbQMWU~7 assets lending 实物放款；有抵押贷款
rH2tC=% assets of the company passing on the death 死者去世时转移的公司资产
C>k;Mvq O assets pledged as security for liabilities 用作负债抵押的资产
BRSgB-Rr7 assets portfolio 资产投资组合
XEgx#F ;F assets price 资产价格
Im' :sJ31 assets quality 资产质素
Z CQt1; assets realization 资产变现
J^F(] assets refinancing arrangement 资产再集资安排
>H=Q$gI assets securitization 资产证券化
OH!$5FEc assets situated outside Hong Kong 在香港以外地方的资产
[#P`_hx assets stripping 削减资产；拆卖资产
=?`y(k4a assets value 资产值
Nak'g/uP> assignee 承让人
DO1N`7@o assignment 转让；转让书；转让契
yG 4LQE assignment of interest 权益转让
C9z~)aL}7 assignment of letters patent and trade mark 专利证书及商标转让
~H yyq- assignment of property 物业转让；物业转让书
vhE}{ED assignment right 转让权
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k1 assignor 转让人
M|Lw`?T associate 有联系的人；有关连人士；相联者；合伙人；联系人
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.h Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
bH WvKv+ associate member 附属会员
#BT6bH08X associated body corporate 相联法人团体
Fy(nu-W associated company 相联公司；联属公司
die2<'\4% associated corporation 相联法团
K+`-[v5\ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
!rsqr32] 公认会计师公会〔英国〕
QE{;M Association of Futures Exchange Brokers 香港期货经纪协会
dPy BY ]` Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
z7.C\l association of underwriters 承保人组织
v{r K_jq assumption of control 接管
MLv.v &@S assurance 担保；保险；转易；转易书
Z,8+@ assurance of interest 权益的转易
vElL.<.. at 19XX price 按一九ＸＸ年价格计算
g_Dt} !A\B at a discount 按赔价计算；按贴水价格计算；打折扣
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q{r s at a premium 按溢价计算；按升水价格计算
H A3SQ at call 通知付款；按通知
C}8e<[} ) at constant market price 按固定市价计算
Vf,~MG at constant price 按固定价格计算
WT ~dA9 5 at cost 按成本计算
(-Ct!aW| at current market price 按当时市价计算；按现时市价计算
(61twutC at current price 按当时价格计算；按现时价格计算
K+\ 0}qn at factor cost 按要素成本计算；按生产要素成本计算
K^cWj_a" at money-of-the-day price 按付款当日价格计算
EfrkB" at or better 按指定或较佳价位〔买卖指令〕
Pguyf2/w at par 按面值计算；平价
ixJ20A 7 at sight 见票即付
+v[$lh+ at the close 按收市盘
Oz9 Mqcx at the opening 按开市盘
Y4 ~wNs6 attestation 见证；见证条款
!>kv.`|7~ at-the-money option 平价期权
m^oi4 mV attorney 受权人；受托代表人
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Ka6 attornment 新拥有人承认书
BqEubP(si attributable profit 可归属利润
+VpE-X=T attributable share value 可归属股份价值
xO9]yULgu Auckland Stock Exchange 奥克兰证券交易所
s=%+o& B auction 拍卖
_F/lY\v m auctioneer 拍卖商
kO`3ENN audit 审计；核数
divZJc Audit Commission 审计署
|>o0d~s Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
|<Dx 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〕
<sWcS; x audit review 帐目审查
U37?P7i's Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
{@K2 WB audited account 审计帐目；经审计的帐目
eze(>0\f audited annual account 经审计的周年帐目
D@b<}J>0' audited balance sheet 经审计的资产负债表
Qpv}N*v^ auditor 核数师；核数主任；审计师
3_eml\CY auditor's certificate 核数师证明书；审计师证明书
W.6 JnYLQ& auditor's report 核数师报告；审计师报告
uA/.4 b Aussie bond 澳元债券
Z"%O&O austerity budget 紧缩预算
uSQ>oi] Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
$ 8T|r+< Australia All Ordinaries Index 澳洲所有普通股票指数
y[5P<:&s Australian Dollar [AUD] 澳元
=&*QT&e Australian Options Market 澳大利亚期权市场
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F'C Australian Securities Commission 澳洲证券事务监察委员会
gjN!_^ _ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
kcz#8K]~ Australian Stock Exchange 澳大利亚证券交易所
5iI3u 7Mn1 Austrian Schilling [ATS] 奥地利先令
{LJ6't 8y: authentication 认证；鉴证
H{A| ~V) authority to purchase 委托购买证；委购书
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8lusa authorization 认可；核准；授权；授权书
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#: authorization by direction 指示授权
s$\8)V52 authorization by instruction 指令授权
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>0+|0ba authorization of unit trust 单位信托的认可
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GHgwT authorized agent 指定代理人
0S5C7df authorized capital 法定资本
_} 9R} authorized clerk 出市员
+=H>s;B authorized dealer 认可交易商
~md |k authorized financial institution 认可财务机构
^FMa8;'o authorized fund 认可基金
.rB;zA;4S) authorized fund house 获授权的基金公司；认可基金公司
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ua8y(W authorized institution 认可机构
I~ ]m X; authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
MbF e1U]B authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
# |_UA}Y authorized insurer 获授权保险人；获认可承保人
* _K-T# authorized investment 特准投资项目
GuY5 % wr authorized person 获授权人
<w2NJ ~M^ authorized representative 获授权代表
6.7 Kp authorized share capital 法定股本
|{LaZXU & automated quotation system 自动报价系统
XM@i|AK
M0 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
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dgO 自动交易系统〔香港期货交易所有限公司〕
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*<x automatic adjustment mechanism 自动调整机制
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EID27P automatic adjustment system 自动调整系统
H!>oLui Automatic Clearing House 自动票据交换所
.&} 4 automatic exchange rates accumulation system 自动化汇率累集系统
95 .'t} Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
3Xl nI:w = automatic teller machine [ATM] 自动柜员机
MMr7 ,?,$ autopay 自动转帐
hYv 6-5_ available assets 可用资产
<J }9.k available fiscal reserve 现存财政储备
|QTqa~~B available profit 可用利润
8EEQV} 4 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
IS4K$ A c. average 平均；平均数；海损
-Fc# average basic salary 平均基本薪金
4kF . average consumer expenditure 平均消费开支；一般消费开支
Yg,lJ!q average cost 平均成本
n@,eZ ! average cost of land production 增辟土地平均成本
p{svXP K average daily turnover 平均每日成交额
W#_g vW average daily wage rate 平均每日工资率
vMdhNOU average expenditure pattern 平均开支模式
Lz{T8yvZ average growth rate 平均增长率
8lGgp&ey average net fixed assets 固定资产平均净值
(D h;=xG average of relatives 相对价格平均数
S!!\!w>N average price 平均价格
O8N0 ]Mz average propensity to consume 平均消费倾向；一般消费倾向
-xgmc-LGo average propensity to save 平均储蓄倾向；一般储蓄倾向
h: ;e h average rate 平均率
Z*aU2Kr`; average revenue 平均收入；平均收益
` "": average stock 平均库存；平均存货
St&H E: average yearly rent 平均年租
.:!x*v avoidance of double taxation 避免双重课税
-X Ivj'u avoidance of tax 避税
