A:
y~t
e!C A share Ａ股；甲类股份
pK>/c>de abatement of tax 减税；减扣免税额
9zBt
a ABN AMRO Bank N.V. 荷兰银行
g[ @Q iy above-the-line expenditure 线上项目支出；经常预算支出
2=7[r-*E above-the-line receipt 线上项目收入；经常预算收入
:c}PW"0v ABSA Asia Limited 南非联合亚洲有限公司
h6`VU`pPI absolute change 绝对数值变更
\Yv4 4*I` absolute expenditure 实际开支
md9JvbB absolute guideline figure 绝对准则数字
4/SltWU absolute interest 绝对权益
E.*wNah"U absolute order of discharge 绝对破产解除令
V^ ;l g[: absolute profit margin 绝对利润幅度
'wBOnGi6 absolute value 实值；绝对值
=b 6 G' O[ absolutely vested interest 绝对既得权益
uE,T Ea 9; absorbed cost 已吸收成本；已分摊成本
^MhMYA absorption 吸收；分摊；合并
B/~ubw absorption rate 吸收率；摊配率；分摊率
Gh3f^PWnc ACB Finance Limited 亚洲商业财务有限公司
%vG;'_gM B acceptable form of reciprocity 合理的互惠条件
YD~(l-?" acceptable rate 适当利率；适当汇率
&d!ASa acceptance agreement 承兑协议
:q2RgZE acceptance for honour 参加承兑
PCBV 6Y7r acceptor 承兑人；接受人；受票人
m60hTJ?N) acceptor for honour 参加承兑人
^6CPC@B1 accident insurance 意外保险
axXR-5c Accident Insurance Association of Hong Kong 香港意外保险公会
;'!h(H accident insurance scheme 意外保险计划
I[ 06R accident year basis 意外年度基准
2of+KI: accommodation 通融；贷款
Dn>C
:YS` accommodation bill 通融票据；空头票据
.lz= MUR accommodation party 汇票代发人
+).=}.k account balance 帐户余额；帐户结余
>k}Kf1I account book 帐簿
& )-fC account collected in advance 预收款项
G"
(ck4 account current book 往来帐簿
*li5/=UC5* account of after-acquired property 事后取得的财产报告
+&1#ob"6lq account of defaulter 拖欠帐目
-)ri,v{:c account payable 应付帐款
']X0g{% account payee only [A/C payee only] 只可转帐；存入收款人帐户
m[N&UM# account receivable 应收帐款
q.ppYXJUXi account receivable report 应收帐款报表
` + Mva account statement 结单；帐单；会计财务报表
kZ^wc . account title 帐户名称；会计科目
UG] 5Dxk accountant's report 会计师报告
W,t`DMC Accountant's Report Rules 会计师报告规则
yS #D$q2_ accounting and auditing procedure 会计与审计程序；会计与核数程序
5RSP.Vyx{ Accounting Arrangements 《会计安排》
`;Fs accounting basis 会计基础
sY}0PB accounting by Official Receiver 破产管理署署长呈交的帐目
dr"@ 2=Z Accounting Circular 《会计通告》
qV$0 ";d accounting class 会计类别
%we! J%'Y] accounting date 记帐日期；会计结算日期
;O .;i,#Z accounting for money 款项核算
c -?0~A Accounting Officer 会计主任
ZmaW]3$ accounting period 会计报告期；会计期
dTU`@!f accounting policy 会计政策；会计方针
(b.Mtd accounting practice 会计惯例
lqoVfj'6M accounting principle 会计准则
w - wJhc| accounting record 会计记录
( Y?}'? accounting report 会计报告
w/fiNY5FZ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
LA,G>#?H Accounting Society of China 中国会计学会
Q# 4OgNt accounting statement 会计报表
qyBo|AQ5 accounting system 会计制度；会计系统
* ^\u%Ir" accounting transaction 会计事项；帐务交易
Vgj[m4l accounting treatment 会计处理
1!ijRr accounting year 会计年度
.m%y goO accretion 增值；添加
Tf Nm0=| accrual 应计项目；应累算数目
H"V)dEm accrual basis 应计制；权责发生制
Aacj? accrual basis accounting 应计制会计；权责发生制会计
lI[O!Vu Kc accrue 应累算；应计
,z$ U=u o accrued benefit 应累算利益
pD6a+B\;k accrued charges 应计费用
'&y+,2?;Y[ accrued cumulative preference share dividend 应累算的累积优先股股息
rAu@`H? accrued expenses 应累算费用
\# 'm([<e accrued interest payable 应付利息；应计未付利息
hl+
T accrued interest receivable 应收利息；应计未收利息
1~ *JenV- accrued right 累算权益
%bTXu1 accruing profit 应累算的利润
*&F~<HC2+ accumulated fiscal reserve 累积财政储备
73E[O5?b accumulated profit 累积利润；滚存溢利
t(- 5l accumulated reserve 累积储备
pH?"@ accumulation of surplus income 累积收益盈余
m8v=pab e acquired assets 既得资产
:\#/T,K" acquisition 收购；购置；取得
]= 5D98B acquisition cost 购置成本
~u O9>(?D acquisition expenses 购置费用
m\| ie8 acquisition of 100% interest 收购全部股权
RLF]Wa, acquisition of control 取得控制权
be&,V_F acquisition of fixed assets 购置固定资产
p-%m/d? acquisition of shell “买壳”
].
^e[v6 acquisition price 收购价
!m a'*X act of God 天灾
]~m2#g% acting partner 执事合伙人
Ktf lbI! active market 买卖活跃的市场；交投畅旺的市场；旺市
Ni61o?]Nj active partner 积极参与的合伙人
mk? F+gh active trading 交投活跃
E njSio0 actual circulation 实际流通
</ h}2x actual cost 实际成本
z
Q11dLjs actual expenditure 实际开支；实际支出
.\AbE*lZ# actual income 实际入息；实际收入；实际收益
&qeM YYY actual market 现货市场
;c>IM] actual price 现货价；实际价格
4p/d>DTiM actual profit 实际利润
4ko(bW#jL actual quotation 实盘；实际价位；实际报价
=a./HCF actual year basis 按实际年度计算
7Dx <Sr! actuals 实货
C5'#0 }6i actuarial investigation 精算调查
;jT@eBJ actuarial principle 精算原则
C C `Y r actuarial report 精算师报告
8Jf4" ; Actuarial Society of Hong Kong 香港精算学会
" [ K>faV actuarial valuation 精算师估值
Hz3KoO & actuary 精算师
Nc[u ?- ad referendum agreement 暂定协议；有待覆核的协定
K(p6P3Z ad valorem duty 从价税；按值征税
8|\?imOp\[ ad valorem duty system 从价税制
t9m08K:Y ad valorem fee 从价费
t>( }LV. ad valorem tariff 从价关税
NT [~AK9M additional allowance 额外免税额
LD)P.
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xw&N[ y5 additional assessable profit 补加应评税利润
{vAv ; m additional assessment 补加评税
THDyb9_g additional commitment 额外承担
dht*1i3v additional commitment vote 额外承担拨款
g%f6D%d)A additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
<>6 DPHg~ additional dependent parent allowance 供养父母额外免税额
6J%yo[A(w additional provision 额外拨款
G8!* &vR/ additional stamp duty 附加印花税
c7(Lk"G8 additional tax 补加税罚款；补加税款
\TXCq@ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
#R3|nL adjudged bankrupt 被裁定破产
G![JRJxQ adjudicated bankrupt 裁定破产人
SW_jTn#x adjudication fee 裁定费；评定印花税额手续费；评估契据费
x1R< oB | adjudication of bankruptcy 裁定破产；宣告破产
\#)w$ O adjudication of insolvency 裁定无力偿还债务
Oi4tG&q adjusted actual 经调整的实数；调整后的实数
XfH[: XG3 adjusted current assets 经调整的流动资产；调整后的流动资产
:B] yreg adjusted figure 经调整的数字；调整后的数额
*4| ]=yPU adjusted liabilities 经调整的负债；调整后的负债
@t?uhT*Z= adjusted loss 经调整的亏损；调整后的亏损
H)l7:a 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
I Z{DR adjusted profit 经调整的利润；调整后的利润
$[DSe~ adjusted surplus 经调整的盈余额；调整后的盈余额
l^%W/b> ?b adjusted value 经调整的价值；调整后的价值
* k
^?L adjustment 调整；修订；理算〔保险〕
* b+ ~@o adjustment centre 调剂中心
eww/tG a adjustment lag 调整过程的时间差距；调整时差
H^C$2 f adjustment mechanism 调整机制
u ~q6?*5 adjustment of loss 亏损调整
j z72~+)T adjustment process 调整过程；调整程序
X[KHI1@w adjustment range 调整幅度
o+^5W administered exchange rate 受管制汇率
%6@->c{ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
ky-9I<Z,, administration expenses 行政费用
r5S5;jL%t administration fee 手续费；行政费
Z1Z jQt#~+ administration in bankruptcy 破产管理
&)v }oHy,m administration order 遗产管理令
Sn! 5/9Y administrator 管理人；遗产管理人
DDwm;,eZ administrator of the estate 遗产管理人
N.@@ebuE admission of debt 债项承认书
sW]fPa(cn, admission of proof 接纳债权证明
aJ^RY5 advance 放贷款项；垫付款项；预支款项；预付款项
=S:Snk% advance account 暂支帐目；预付款帐户
R;EdYbiF b advance compensation 预付补偿金
Y('?Z] advance from shareholder 股东垫款
w_]`)$9 advance pending reimbursement 预支以待日后付还
p? L*vcU advanced economy 先进经济体系
k]9v${Ke advancement 预付；预付财产
.-HwT3 advances warrant 垫款令
- Hi RXB advancing 贷出
#[.aj2 adverse balance 逆差
| )M>;q adverse exchange 逆汇
o6T'U#7P advertisement addressed to shareholders 在报章刊登的致股东通告
C6{\^kG^j2 advice for collection 托收通知书
5>u,Qh advice of drawing 提款通知书；汇票通知书
)7s(]~z advice of payment 付款通知
x|lX1Mh$ Advisory Committee [Securities and Futures Commission]
}*9mNE 谘询委员会〔证券及期货事务监察委员会〕
\olYv!f Advisory Committee on Diversification 经济多元化谘询委员会
dNfME*"yN affidavit 誓章；遗产申报誓章
> s|zr S) affidavit of no receipt 述明无收款的誓章
kx31g,cf]w affiliate 联号；联营公司；附属公司
'sT7t&v~ affiliated company 附属公司；联号；联营公司
EwKFT
FL affirmation [estate duty] 非宗教式宣誓〔遗产税〕
@m+2e C77 affordability 负担能力
%29l Dd(< African Development Bank [AfDB] 非洲开发银行
B
EB[K2[9 after-acquired property 事后取得的财产
!)$e+o^W after-hours dealing 市后交易
@\s*f7 after-tax profit 税后盈利；税后利润；税后溢利
S5>?j n1 agency agreement 代理协议
ft><Ql3 agency expenses 代理机构的开支
f )Ef- o agency fee 代理费
KO3X)D<3 Agency Law 《代理法》
ur K~]6 8 agent 代理人；承销人
AMf{ E agent of company 公司代理人
Z(:q.{"r agent's fee 代理人费；经纪费
j9^V)\6) aggregate 总计；总数；总体数字
N83c+vs%c aggregate amount 总款额；总额
hxe X6 aggregate assets and liabilities 总体资产与负债
%v)O!HC} aggregate at constant price 按固定价格计算的总体数字
h 1REL^!c aggregate demand 总需求
OH/!Ky\@ aggregate gross position 总持仓量
6Mh"{N7 aggregate limit 总限额
#Q'j^y 7=z aggregate of salaries tax 合计薪俸税
V18 A|]k aggregate performance 总体表现；总体业绩
^LAnR>mz^r aggregate supply 总体供应
&Xh_`*]ox aggregate surplus 总盈余
:^H2D=z@ aggregate total 整体总额
vMYL( ]e aggregate value 总值；合计价值
5V ZZk%oy aggregated basis 合计基准
5D xNHEuS aggregated net chargeable income 合计应课税入息实额
1 3K|=6si aggregation 合并计算；合计；总和
^n~bx *f aggregation of incomes of husband and wife 夫妇入息合并计算
1'4?}0Dok aggregation of property 财产的总和
)/cf% agio 差价；贴水
[D_s`'tg 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》
=}UcYC6l Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
=k^ d5 《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》
hnBX enT6 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
@|'$k{i 《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》
K;j0cxl Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
qN\? c W' 《香港政府和大韩民国政府关于相互促进和保护投资协定》
/ ?H q agreement for a settlement 授产协议
{L/ hhKT agreement for assignment 转让协议
F_ -}GN% agreement for sale 售卖协议；买卖协议
Xb2.t^
]f agreement for sale and purchase 买卖协议
7.FD16 agreement for the payment of interest 支付利息协议
_?v&\j agreement for the repayment of money 还款协议
!q!5D` agreement of reinsurance 再保险协议
h,|. qfUk Agricultural Bank of China 中国农业银行
>["X( %&w air passenger departure tax 飞机乘客离境税
*b8AN3! Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
K( r@JW airport tax 机场税
*3\ N j6 alcohol duty 酒精税
vR4omB{ alienation 让与；让渡；转让
7!/ !a*z g alimony 生活费；赡养费
e?_uJh" All Ordinaries Index [AOI] 所有普通股指数
= P$Q;d all risks 全险；综合险
W$xW9u8@+( All Sales Record for Stock Market 《股票市场成交报告》
F4PW L|1 Allied Capital Resources Limited 新联财务有限公司
t Z@OAPRx all-items index [Consumer Price Index] 总指数〔消费物价指数〕
{4eI} p< allocation letter 拨款信件
{H3B1*Dk allocation of fund 分配款项；预留款项
i F \H allocation of profit 利润分配；溢利分配
`z$=J"%? y allocation warrant 拨款令
i5cK5MaD allotment 分配；配股
j: E3c\a allotment notice 股份配售通知；配股通知
=z!/:M allotment of shares 股份分配
unc8 WXW allowable 可获宽免；免税的
L<k(stx~ allowable business loss 可扣除的营业亏损
46 U*70 allowable expenses 可扣税的支出
RQYD#4| allowance 免税额；津贴；备抵；准备金
o1R:1!"2 allowance for debts 债项的免税额
c2Wp 8l allowance for depreciation by wear and tear 耗损折旧免税额
MSE0z !t allowance for funeral expenses 殡殓费的免税额
{t!Pv 2y< allowance for inflation 为通货膨胀而预留的款项；通胀准备金
S S fNI> allowance for repairs and outgoings 修葺及支出方面的免税额
d <RJH allowance to debtor 给债务人的津贴
w@WPp0mny alteration of capital 资本更改
Fv<3VKueK[ alternate trustee 候补受托人
_N:GZLG amalgamation 合并
UM2yv6:/ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
=[,EFkU?B ambit of charges 征税范围；收费范围
MdhD "Q amended valuation 经修订的估值
Q zp!)i American Commodities Exchange 美国商品交易所
RQ;w$I\ American Express Bank Limited 美国运通银行
$ Y M( NC American Stock Exchange 美国证券交易所
C#n.hgo>I amortization 摊销
tMH 2 amount due from banks 存放银行同业的款项
M|fC2[]v B amount due from banks abroad 存放海外银行同业的款项
B` )TRt+'. amount due from holding companies 控股公司欠款
\aN7[>R.Q amount due from local banks 存放本港银行同业的款项
*alifdp amount due to banks 银行同业的存款
{Z1KU8tp amount due to banks abroad 海外银行同业的存款
{q! :t0X.Y amount due to holding companies 控股公司存款
lvx[C7? amount due to local banks 本港银行同业的存款
HCT+.n6 amount due to outport banks 外埠银行同业的存款
u#UtPF7q amount for note issue 发行纸币的款额
.uSVZqJ7 amount of bond 担保契据的款额
_ rg*K amount of consideration 代价款额
Va[t'%~&zR amount of contribution 供款数额
liM w( F2 amount of indebtedness 负债款额
N}nE?|N=5 amount of principal of the loan 贷款本金额
o)n= n!A amount of rates chargeable 应征差饷数额
0#CmB4!<O amount of share capital 股本额
pS2u&Y"u| amount of sums assured 承保款额
$[ oRbH8g amount of variation 变动幅度
Pkv+^[(4 amount of vote 拨款数额
2~R%_r+< amount payable 应付款额
5Q\ hd*+g amount receivable 应收款额
wjXv{EsMq Amsterdam Stock Exchange 阿姆斯特丹证券交易所
#v; :K8 analysis 分析
=IKgi-l* ancillary risk 附属风险
Gk
xtGe annual account 周年帐目；周年帐目报表；年度决算；年结
wg<t*6&'x annual accounting date 年结日期
45k.U $<| annual allowance 每年免税额；年积金；年度津贴；年津
<}T7;knO annual balance 年度余额
Yv.7-DHNl annual disposable income 每年可动用收入
Xl:. `{5L annual estimates 周年预算
a(kY,<} annual fee 年费
v
6s]X*l? annual general meeting 周年大会
Rg^ps annual growth rate 年增率；每年增长率
;iW>i8 annual long-term supplement 长期个案每年补助金
@}2EEo# annual pensionable emolument 可供计算退休金的年薪
I4KE@H"%7 annual report 年报
aW}d=y[ Annual Report on the Consumer Price Index 《消费物价指数年报》
@_wJN Qo` annual return 周年报表；周年申报表；每年报税表格
s
bd$.6
|& Annual Return Rules 《周年报表规则》
djqw5kO:R annual review of consumer prices 每年消费物价回顾
|*^}e54 annual roll-forward basis 逐年延展方式
'uF75C annual salary 年薪
B <ue}t annual statement 年度报表；年度决算表
> `mV^QD 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
%=$Knc_!T^ annuitant 年金受益人
yy+:x/(N[ annuity 年金
&*74 5,e annuity contract 年金合约
o=6 <?v7 annuity on human life 人寿年金
e]5NA?2j antecedent debt 先前的债项
J=&}$ ante-dated cheque 倒填日期支票
P| hw LM anticipated expenditure 预期开支
*s<cgPKJ @ anticipated net profit 预期纯利
G1\F7A anticipated revenue 预期收入
vCXmu_S4^> anti-inflation measure 反通货膨胀措施
w
^?#xU1.i anti-inflationary stance 反通货膨胀立场
2x<!>B apparent deficit 表面赤字
Fy0 sn| apparent financial solvency 表面偿债能力
:5BCW68le apparent partner 表面合伙人
}1 %% ` application for personal assessment 个人入息课税申请书
T$<yl#FY application of fund 资金应用
TV#>x!5!d application to release as liquidator and to destruct the books of accounts and documents
T Y% =Y= 申请免除清盘人职务及毁灭帐簿与文件
B3pj li appointed actuary 委任精算师
$N Mu appointed auditor 委任核数师；委任审计师
!K0 U.. appointed trustee 委任的受托人
i]OEhB
Y appointer 委任人
$E.Fgy:G apportioned pro rata 按比例分摊
ANgt\8 apportionment 分配；分摊
P)#h4|xZ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
n/x((d%"E apportionment formula 分摊方程式
Y`(~eNX^% apportionment of estate duty 遗产税的分摊
97qf3^gGd appraisal 估价；评估
BMqr YW appreciable growth 可观增长
w a~zb!y< appreciable impact 显着影响
Ql%B=vgKL appreciable increase 可观增长
UNK .39 appreciation 增值；升值
Nukyvse appreciation against other currencies 相对其他货币升值
V]GF53D appreciation of the exchange value of Hong Kong dollar 港元汇值上升
tfu `_6 appreciation tax 增值税
!
,{zDMA appropriation 拨款；拨用；拨付
S^;;\0#NK appropriation account 拨款帐目
bWSc&/ 9y Appropriation Bill 拨款法案
vCNq2l^CW appropriation-in-aid system 补助拨款办法
#6v357-5 approved assets 核准资产
^d@2Y0hH approved basket stock 认可一篮子证券
tRO=k34 approved budget 核准预算
>rJ**y approved charitable donation 认可慈善捐款
cGR ) $: approved charitable institution 认可慈善机构
#C~ </R% approved currency 核准货币；认可货币
c*]f#yr? approved estimates 核准预算
X6T[+]Gc approved estimates of expenditure 核准开支预算
W#E(?M[r approved overseas insurer 核准海外保险人
1up p E| approved overseas trust company 核准海外信托公司
i]J.WFu approved pooled investment fund 核准汇集投资基金
_RbM'_y+E approved provident fund scheme 认可公积金计划
>{9V XSc approved provision 核准拨款
!t cz_% approved redeemable share 核准可赎回股份
k5J18S approved regional stock 认可地区性证券
dp K - approved retirement scheme 认可退休金计划
Qn P?j& approved subordinated loan 核准附属贷款
G+Bk!o arbitrage 套戥；套汇；套利
'2h y% arbitrageur 套戥者；套汇者
2g~ @99` arbitrary amount 临时款项
: p)R,('g arrangement 措施；安排；协定
REYvFx?i arrears 欠款
V.*y_=i8 t arrears of pay 欠付薪酬
}2;iIw` arrears of revenue 逾期未收税款；逾期未收的帐项
'=%`;?j articles of association 组织章程；组织细则；组织章程细则
vm{ 8x o Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
+2}cR66% ascertainment of profit 确定利润
[ZC\8tP`V "Asia Clear" “亚洲结算系统”
93:oXyFjD Asia Commercial Bank Ltd. 亚洲商业银行有限公司
97$Q?a8S@ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
^,mN-.W Asian Development Fund [ADF] 亚洲发展基金
=[&+R9s Asian dollar bond 亚洲美元债券
6)*B%$?x Asian dollar market 亚洲美元市场
_ E-\a S{ Asian dollar rate 亚洲美元利率
qp/1 tC` Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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-T Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
bJ 2>@|3* asked price 沽盘；喊价；索价；卖方报价
Dr(2@ 0P assessable income 应评税入息
# ACT&J assessable loss 应评税亏损
sW'_ K.z assessable profit 应评税利润
[7d(P EQL` assessable value 应评税值
*9uNM@7 &0 assessed profit 估定利润
^_g%c&H assessed value 经评估价值
JqZt1 um assessment 评税；评定；估价；评税单
CLk,]kA'r assessment number 评税编号；估价编号
\Vroz=IT: assessment of additional tax 补加税评税
X7AxI\h assessment of performance 业绩评估；实绩评价
}A,!|m4 Assessor 评税主任
KvEv0L<ky asset price bubbles 资产价格泡沫
7s3=Fa:9Q asset-backed securities 具资产保证的证券
|59)6/i assets accretion 资产增值
|JF,n~n assets and liabilities 资产与负债
*4NY"EwjN assets betterment statement 资产递增表；资产改进表
F8dr-"G assets lending 实物放款；有抵押贷款
8>W52~^fU assets of the company passing on the death 死者去世时转移的公司资产
le b/ D>y assets pledged as security for liabilities 用作负债抵押的资产
VFx[{H y assets portfolio 资产投资组合
J]XLWAM assets price 资产价格
t!SxJ B e assets quality 资产质素
YY :{/0? assets realization 资产变现
yn$1nt4 assets refinancing arrangement 资产再集资安排
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HWD.u assets securitization 资产证券化
_ h5d~ assets situated outside Hong Kong 在香港以外地方的资产
w8R7Ksn( assets stripping 削减资产；拆卖资产
gd]S;<Jh assets value 资产值
ybqmPT'|_ assignee 承让人
)W>$_QxbN assignment 转让；转让书；转让契
T#i;=NP" assignment of interest 权益转让
x {Utf$| assignment of letters patent and trade mark 专利证书及商标转让
nOd;Zw assignment of property 物业转让；物业转让书
XHj%U assignment right 转让权
M!5=3>Z assignor 转让人
cW_wIy\]& associate 有联系的人；有关连人士；相联者；合伙人；联系人
i%.k{M Y Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
bf+C=A)s0 associate member 附属会员
aJf3rHX associated body corporate 相联法人团体
u"(NN9s associated company 相联公司；联属公司
}4!}vkV x associated corporation 相联法团
LKp ; sV Association of Chartered Certified Accountants [ACCA] [United Kingdom]
3<+ZA-2 公认会计师公会〔英国〕
JDZuT# Association of Futures Exchange Brokers 香港期货经纪协会
^67}&O^1 , Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
l0`bseN < association of underwriters 承保人组织
$Wj{B@k assumption of control 接管
_AX,}9 assurance 担保；保险；转易；转易书
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'{c6]U assurance of interest 权益的转易
_ s#]WyU1g at 19XX price 按一九ＸＸ年价格计算
)Sb-e(sl at a discount 按赔价计算；按贴水价格计算；打折扣
<mlN\BcX; at a premium 按溢价计算；按升水价格计算
"{qnm+G at call 通知付款；按通知
"qF/7`e[ at constant market price 按固定市价计算
\%Y`>x . at constant price 按固定价格计算
NQ;X|$!zH at cost 按成本计算
%L- qAI &V at current market price 按当时市价计算；按现时市价计算
;22?-F^ at current price 按当时价格计算；按现时价格计算
JxwKTFU'3O at factor cost 按要素成本计算；按生产要素成本计算
! J<Xel { at money-of-the-day price 按付款当日价格计算
21tv(x at or better 按指定或较佳价位〔买卖指令〕
aaCRZKr at par 按面值计算；平价
\V!{z;.fA at sight 见票即付
8.. | -<w at the close 按收市盘
J^yqu{ at the opening 按开市盘
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ar:`11z attestation 见证；见证条款
N v. at-the-money option 平价期权
LEP TL#WT1 attorney 受权人；受托代表人
d]E={}qo& attornment 新拥有人承认书
;YY<KuT attributable profit 可归属利润
YR0AI l:L attributable share value 可归属股份价值
o*/;Zp== Auckland Stock Exchange 奥克兰证券交易所
7F0J* M auction 拍卖
y c?L
OW 0 auctioneer 拍卖商
#J3o~,t < audit 审计；核数
\P+^BG! Audit Commission 审计署
]
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}(!Uq 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〕
HQ9tvSc audit review 帐目审查
2"Wq=qy\J Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
{g1"{ audited account 审计帐目；经审计的帐目
VFZ?< m audited annual account 经审计的周年帐目
,M?8s2? audited balance sheet 经审计的资产负债表
u8KQ V7E auditor 核数师；核数主任；审计师
Dt[+HCCY: auditor's certificate 核数师证明书；审计师证明书
x$` lQ% auditor's report 核数师报告；审计师报告
$Z]@N
nA9N Aussie bond 澳元债券
[ !#Db a# austerity budget 紧缩预算
D!Y@Og. Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
?M&@# lbG Australia All Ordinaries Index 澳洲所有普通股票指数
%V ]v, Australian Dollar [AUD] 澳元
h M7 SGEV Australian Options Market 澳大利亚期权市场
9#P~cW? Australian Securities Commission 澳洲证券事务监察委员会
y7:f ^4 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
n.8 870.BW Australian Stock Exchange 澳大利亚证券交易所
ejyx[CF Austrian Schilling [ATS] 奥地利先令
9q$^x/z! authentication 认证；鉴证
~K #92 authority to purchase 委托购买证；委购书
*9r(lmrfj authorization 认可；核准；授权；授权书
kP [fhOpn authorization by direction 指示授权
}"WovU{*s authorization by instruction 指令授权
(_ :82@c authorization by warrant 令状授权
4[x` \ authorization of unit trust 单位信托的认可
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[OB. authorized agent 指定代理人
J5Zz*'av' authorized capital 法定资本
%G 2g
@2 authorized clerk 出市员
<";1[A%7< authorized dealer 认可交易商
~ ! mY0odH authorized financial institution 认可财务机构
v{|y,h&]a authorized fund 认可基金
CSoVB[vS authorized fund house 获授权的基金公司；认可基金公司
_;5zA"~c#@ authorized institution 认可机构
q?mpvpL G authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
"IQY y~
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>SvS( N{ authorized insurer 获授权保险人；获认可承保人
mMl len authorized investment 特准投资项目
nTo? ~=b authorized person 获授权人
&l ]F&- authorized representative 获授权代表
+u=VO#IA# authorized share capital 法定股本
d2i ?FT> automated quotation system 自动报价系统
dl8f]y#Q Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
wT- -i@@ 自动交易系统〔香港期货交易所有限公司〕
0_ST2I"Ln automatic adjustment mechanism 自动调整机制
\.i ejB automatic adjustment system 自动调整系统
tlD^"eq4: Automatic Clearing House 自动票据交换所
5<`83; R 9 automatic exchange rates accumulation system 自动化汇率累集系统
qzv ht4 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
QeFt
WjlqC automatic teller machine [ATM] 自动柜员机
FO[ s;dmzu autopay 自动转帐
4Ol1T(J# available assets 可用资产
Hs8JJGXWB available fiscal reserve 现存财政储备
6c(b*o available profit 可用利润
*rw6?u9I Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
LlgFQfu8 average 平均；平均数；海损
. G25D average basic salary 平均基本薪金
w =!xTA average consumer expenditure 平均消费开支；一般消费开支
zL}`7*d:v average cost 平均成本
P PV T2;9 average cost of land production 增辟土地平均成本
*2-b&PQR{ average daily turnover 平均每日成交额
{ixKc average daily wage rate 平均每日工资率
6(7{|iY
average expenditure pattern 平均开支模式
Q~ Ad{yC average growth rate 平均增长率
z.RM85 ?T average net fixed assets 固定资产平均净值
b 49h @G average of relatives 相对价格平均数
n(# yGzq average price 平均价格
YU6|/
<8 average propensity to consume 平均消费倾向；一般消费倾向
@8m%*pBg average propensity to save 平均储蓄倾向；一般储蓄倾向
=to.Oa RR average rate 平均率
p| nPu*R-\ average revenue 平均收入；平均收益
x 2&5 zp average stock 平均库存；平均存货
Ws0)B8y,| average yearly rent 平均年租
Z]{=Jy !F avoidance of double taxation 避免双重课税
mDp8JNJNE avoidance of tax 避税
