A:
tIDN~[1 A share Ａ股；甲类股份
[k%hl`} abatement of tax 减税；减扣免税额
Wj,s /Yr: ABN AMRO Bank N.V. 荷兰银行
R&Nl!QTJj above-the-line expenditure 线上项目支出；经常预算支出
H@@ 4n%MK above-the-line receipt 线上项目收入；经常预算收入
\B~ g5}= ABSA Asia Limited 南非联合亚洲有限公司
7u&l]NC?y absolute change 绝对数值变更
f:+/= MW absolute expenditure 实际开支
q &z'S absolute guideline figure 绝对准则数字
o B5\^V$ absolute interest 绝对权益
Ph""[0n%o absolute order of discharge 绝对破产解除令
G!$~'o%/ absolute profit margin 绝对利润幅度
3ArHaAv{y absolute value 实值；绝对值
_N|%i J5 absolutely vested interest 绝对既得权益
A{q%sp:3~ absorbed cost 已吸收成本；已分摊成本
,o n]Fts absorption 吸收；分摊；合并
C5V}L absorption rate 吸收率；摊配率；分摊率
Z qn$ >mG- ACB Finance Limited 亚洲商业财务有限公司
7P3pjgh acceptable form of reciprocity 合理的互惠条件
N\__a~'0p acceptable rate 适当利率；适当汇率
%r1#G.2YW acceptance agreement 承兑协议
&,G2<2_ b acceptance for honour 参加承兑
!gW`xVGv acceptor 承兑人；接受人；受票人
\;N+PE acceptor for honour 参加承兑人
o+{,>t accident insurance 意外保险
AA[1[ Accident Insurance Association of Hong Kong 香港意外保险公会
N8Rq7i3F?a accident insurance scheme 意外保险计划
WT,I~'r=S accident year basis 意外年度基准
bT 42G [x accommodation 通融；贷款
n',X,P0 accommodation bill 通融票据；空头票据
{H[N|\ accommodation party 汇票代发人
7d>w]R ,Z account balance 帐户余额；帐户结余
Ygk_gBRiC account book 帐簿
6k;5T account collected in advance 预收款项
6vbKKn`ST account current book 往来帐簿
1ygEyC[1 account of after-acquired property 事后取得的财产报告
G(wK (P0j account of defaulter 拖欠帐目
X <8|uP4 account payable 应付帐款
I ==)a6^ account payee only [A/C payee only] 只可转帐；存入收款人帐户
'qT;Eht5 account receivable 应收帐款
5&Yt =)c\ account receivable report 应收帐款报表
zs]ubJC@ account statement 结单；帐单；会计财务报表
>&;J/ME account title 帐户名称；会计科目
J@/4CSCR] accountant's report 会计师报告
xwZ1Q,'C Accountant's Report Rules 会计师报告规则
~*1>)P8]# accounting and auditing procedure 会计与审计程序；会计与核数程序
18NnXqe-m Accounting Arrangements 《会计安排》
")MHP~ ? accounting basis 会计基础
kbb!2`F!% accounting by Official Receiver 破产管理署署长呈交的帐目
95#]6*#[4! Accounting Circular 《会计通告》
; &J>a8B$ accounting class 会计类别
'e]>l RZ accounting date 记帐日期；会计结算日期
N }U+K accounting for money 款项核算
0' *{BAWx Accounting Officer 会计主任
]*| hd/j accounting period 会计报告期；会计期
=JE<oVP8 accounting policy 会计政策；会计方针
n+sv2Wv: accounting practice 会计惯例
4_-& PZ,d accounting principle 会计准则
3LfF {ED@ accounting record 会计记录
R4;1LZ8XzS accounting report 会计报告
wp1O*)/q Accounting Services Branch [Treasury] 会计事务部〔库务署〕
qc,E azmU Accounting Society of China 中国会计学会
`&c[ s%0 accounting statement 会计报表
XlF , _ accounting system 会计制度；会计系统
W'@G5e accounting transaction 会计事项；帐务交易
H.l0kBeG accounting treatment 会计处理
Q +l {> sL accounting year 会计年度
W[J2>`k9 accretion 增值；添加
0-uj0"r` accrual 应计项目；应累算数目
yT OZa-
accrual basis 应计制；权责发生制
tZ62T{, a accrual basis accounting 应计制会计；权责发生制会计
=I'iD0eR accrue 应累算；应计
0o$RvxJ accrued benefit 应累算利益
0(+<uo~6p1 accrued charges 应计费用
m33&obSP accrued cumulative preference share dividend 应累算的累积优先股股息
i 5l e0lM accrued expenses 应累算费用
Jm CHwyUK? accrued interest payable 应付利息；应计未付利息
? 0X$ox accrued interest receivable 应收利息；应计未收利息
d>F7i~W accrued right 累算权益
;/+< N accruing profit 应累算的利润
[/hoNCH! accumulated fiscal reserve 累积财政储备
/Hk})o_ accumulated profit 累积利润；滚存溢利
KF
*F accumulated reserve 累积储备
r|}P g}O accumulation of surplus income 累积收益盈余
t9<BQg acquired assets 既得资产
}!fIY7gv acquisition 收购；购置；取得
a+z>pV| acquisition cost 购置成本
p\_3g!G' acquisition expenses 购置费用
2|e e` "` acquisition of 100% interest 收购全部股权
X n0HJ^"_ acquisition of control 取得控制权
xp:I( acquisition of fixed assets 购置固定资产
z<t2yh(DF acquisition of shell “买壳”
rV"3oM]Lo acquisition price 收购价
Oq <3&* act of God 天灾
!8| r$mN8 acting partner 执事合伙人
bhRa?wuoY active market 买卖活跃的市场；交投畅旺的市场；旺市
:I?lT2+ea active partner 积极参与的合伙人
!2AD/dtt active trading 交投活跃
4S>#>(n7= actual circulation 实际流通
Q3+%8zZI actual cost 实际成本
? XVE {N actual expenditure 实际开支；实际支出
bh8GP]*E| actual income 实际入息；实际收入；实际收益
]GRVU actual market 现货市场
hs+)a%A3G actual price 现货价；实际价格
kS{k=V&hf_ actual profit 实际利润
x!S}Y" actual quotation 实盘；实际价位；实际报价
FiRe b3zR actual year basis 按实际年度计算
A1B[5a*o! actuals 实货
=zAFsRoD_B actuarial investigation 精算调查
?8grK actuarial principle 精算原则
=\ 8 x actuarial report 精算师报告
)$Ib6tYY Actuarial Society of Hong Kong 香港精算学会
]Y$Wv9 S6 actuarial valuation 精算师估值
nO`[C=| actuary 精算师
^WWr8- ad referendum agreement 暂定协议；有待覆核的协定
s +S6'g-- ad valorem duty 从价税；按值征税
W)Y-^i5 ad valorem duty system 从价税制
~g[D!HV|yu ad valorem fee 从价费
A-vYy1,' ad valorem tariff 从价关税
nY;Sk #9 additional allowance 额外免税额
,e OZv=: additional amount for unexpired risk 未过期风险的额外款额
z4J\BB additional assessable profit 补加应评税利润
g; R additional assessment 补加评税
(`Y;U(n additional commitment 额外承担
!2B~.!& additional commitment vote 额外承担拨款
A ][ ;v additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
r!{i2I | additional dependent parent allowance 供养父母额外免税额
dc emF additional provision 额外拨款
7{"F%`7L additional stamp duty 附加印花税
Z{ YuX additional tax 补加税罚款；补加税款
K7x;/O Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Pj56,qd >s adjudged bankrupt 被裁定破产
x Zq, kP^ adjudicated bankrupt 裁定破产人
?gU - a adjudication fee 裁定费；评定印花税额手续费；评估契据费
Tl_o+jj adjudication of bankruptcy 裁定破产；宣告破产
l8Yr]oNkz adjudication of insolvency 裁定无力偿还债务
FLsJ<C~/~ adjusted actual 经调整的实数；调整后的实数
"9c !p adjusted current assets 经调整的流动资产；调整后的流动资产
]EN&EA"< adjusted figure 经调整的数字；调整后的数额
5' t9/8i adjusted liabilities 经调整的负债；调整后的负债
k <fR )o adjusted loss 经调整的亏损；调整后的亏损
t,w/L*r+w adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
v8uUv%Hkd adjusted profit 经调整的利润；调整后的利润
OPq 6)(Q adjusted surplus 经调整的盈余额；调整后的盈余额
F-~Xb z% adjusted value 经调整的价值；调整后的价值
&% (1?\~u adjustment 调整；修订；理算〔保险〕
WzdlrkD adjustment centre 调剂中心
Eos;7$u[ adjustment lag 调整过程的时间差距；调整时差
CucW84H`J adjustment mechanism 调整机制
@!x7jPr adjustment of loss 亏损调整
[=-,i#4 adjustment process 调整过程；调整程序
A&KY7[<AC{ adjustment range 调整幅度
9l&G2 o administered exchange rate 受管制汇率
|tY6+T} Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
S:2 xm8
i administration expenses 行政费用
#\ ="^z6 administration fee 手续费；行政费
lzFg(Ds!f administration in bankruptcy 破产管理
}]=A :*jD administration order 遗产管理令
2,|@a\H administrator 管理人；遗产管理人
G'HLnx}Yi administrator of the estate 遗产管理人
N1n\tA? admission of debt 债项承认书
h52+f admission of proof 接纳债权证明
Pa; *%7 advance 放贷款项；垫付款项；预支款项；预付款项
Cx) N;x advance account 暂支帐目；预付款帐户
`x L@% advance compensation 预付补偿金
yYaYuf advance from shareholder 股东垫款
)zP"Uu u advance pending reimbursement 预支以待日后付还
Z>NA 9: advanced economy 先进经济体系
F')E)tV advancement 预付；预付财产
\"yR[.Q?
advances warrant 垫款令
EO",|V- advancing 贷出
O9N%dir adverse balance 逆差
S]&i<V1qX adverse exchange 逆汇
f .h$jyp( advertisement addressed to shareholders 在报章刊登的致股东通告
x41 t=E]( advice for collection 托收通知书
"1P2`Ep; advice of drawing 提款通知书；汇票通知书
_ -ec(w~/ advice of payment 付款通知
` Sj8IxO Advisory Committee [Securities and Futures Commission]
-%VFC^'5 谘询委员会〔证券及期货事务监察委员会〕
k]TJL9Q Advisory Committee on Diversification 经济多元化谘询委员会
4g.S!-H@R affidavit 誓章；遗产申报誓章
S[rfcL" affidavit of no receipt 述明无收款的誓章
LXe'{W+bk affiliate 联号；联营公司；附属公司
zb9vUxN [ affiliated company 附属公司；联号；联营公司
k'[\r>T affirmation [estate duty] 非宗教式宣誓〔遗产税〕
!C.{nOfyv affordability 负担能力
G <*h,' B African Development Bank [AfDB] 非洲开发银行
,=%c
e after-acquired property 事后取得的财产
[h\_yU[ P after-hours dealing 市后交易
FQJFq6l after-tax profit 税后盈利；税后利润；税后溢利
2NL |_W/ agency agreement 代理协议
;ov}%t>UD agency expenses 代理机构的开支
pAEJ=Te agency fee 代理费
_B ]Bd@<w Agency Law 《代理法》
3
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#)6
bfyi- agent of company 公司代理人
b\t @vMJ agent's fee 代理人费；经纪费
`Uk jr MO aggregate 总计；总数；总体数字
&)~LGWBdC aggregate amount 总款额；总额
xA}{ZnTbN aggregate assets and liabilities 总体资产与负债
."q8 YaW aggregate at constant price 按固定价格计算的总体数字
@ 6b;sv1W aggregate demand 总需求
SYOU &* aggregate gross position 总持仓量
?N%5c%oF
aggregate limit 总限额
mvtuV` aggregate of salaries tax 合计薪俸税
} 4> #s$.2 aggregate performance 总体表现；总体业绩
OB P iLCq aggregate supply 总体供应
6z67%U*8r aggregate surplus 总盈余
{\= NZ\ aggregate total 整体总额
N4 _V aggregate value 总值；合计价值
~-(X\:z} aggregated basis 合计基准
tkix@Q!;\ aggregated net chargeable income 合计应课税入息实额
9+>%U~U< aggregation 合并计算；合计；总和
K Er?&e aggregation of incomes of husband and wife 夫妇入息合并计算
k .F(*kh aggregation of property 财产的总和
IZ_ B $mo agio 差价；贴水
9l7 youZ] Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
Q[Tbdc%1EG Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
VqB9^qJ]! 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
&cx]7:; Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
w?c~be$ 《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》
O{G $]FtF Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
k1WyV_3 《香港政府和大韩民国政府关于相互促进和保护投资协定》
]0p*EB=C* agreement for a settlement 授产协议
%{P. " ki agreement for assignment 转让协议
-| t|w:& agreement for sale 售卖协议；买卖协议
v- Uz,3 agreement for sale and purchase 买卖协议
gkv,Om agreement for the payment of interest 支付利息协议
e} "k8 ./ agreement for the repayment of money 还款协议
1]jUiX=T agreement of reinsurance 再保险协议
inx0W 3d"T Agricultural Bank of China 中国农业银行
~_SVQ7P air passenger departure tax 飞机乘客离境税
4b$m\hoN Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
pvd9wKz airport tax 机场税
IRDD
alcohol duty 酒精税
:&D$Q
4 alienation 让与；让渡；转让
Z@:R'u2Lk alimony 生活费；赡养费
}pPt- k All Ordinaries Index [AOI] 所有普通股指数
k Nw3Qr all risks 全险；综合险
}4I;<%L3` All Sales Record for Stock Market 《股票市场成交报告》
n!XSB7d~X Allied Capital Resources Limited 新联财务有限公司
d e~3: all-items index [Consumer Price Index] 总指数〔消费物价指数〕
s!BZrVM%I` allocation letter 拨款信件
t+SLU6j, allocation of fund 分配款项；预留款项
j(= zc6m allocation of profit 利润分配；溢利分配
TsZX'Yn allocation warrant 拨款令
#*K!@X allotment 分配；配股
X<$8'/p r allotment notice 股份配售通知；配股通知
: ]JsUb{YK allotment of shares 股份分配
\"@ `Rf
allowable 可获宽免；免税的
N6-bUM6%I allowable business loss 可扣除的营业亏损
GEf[k OQ allowable expenses 可扣税的支出
04<T2)QgK allowance 免税额；津贴；备抵；准备金
D 61e allowance for debts 债项的免税额
}=."X8zOI8 allowance for depreciation by wear and tear 耗损折旧免税额
6NqLo^ "g allowance for funeral expenses 殡殓费的免税额
GUK3`}!% allowance for inflation 为通货膨胀而预留的款项；通胀准备金
4?&CK allowance for repairs and outgoings 修葺及支出方面的免税额
Bc y$"F|r allowance to debtor 给债务人的津贴
gIXc-=Ut alteration of capital 资本更改
A,#hYi=-, alternate trustee 候补受托人
zn{[]J amalgamation 合并
Y~bGgd]T ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
su]ywVoRT ambit of charges 征税范围；收费范围
(wsvj61 amended valuation 经修订的估值
j~Xn\~*n American Commodities Exchange 美国商品交易所
4&LoE~ American Express Bank Limited 美国运通银行
6P I-"He American Stock Exchange 美国证券交易所
> 'K QL?!F amortization 摊销
3# T_( amount due from banks 存放银行同业的款项
, o j\=2 amount due from banks abroad 存放海外银行同业的款项
@A dJu-u amount due from holding companies 控股公司欠款
TS<uB X amount due from local banks 存放本港银行同业的款项
?` O Dt]s amount due to banks 银行同业的存款
*:A )j?( amount due to banks abroad 海外银行同业的存款
ETVT.R8 amount due to holding companies 控股公司存款
>taZw ' amount due to local banks 本港银行同业的存款
& 9'JHF!l amount due to outport banks 外埠银行同业的存款
[f'DxZF- amount for note issue 发行纸币的款额
CSooJ1Ep~' amount of bond 担保契据的款额
Iq[,)$ amount of consideration 代价款额
}t #Hq amount of contribution 供款数额
9qQFIw~S amount of indebtedness 负债款额
@V-CG! amount of principal of the loan 贷款本金额
&_E*]Sj\ amount of rates chargeable 应征差饷数额
#0 WO~wL amount of share capital 股本额
S. OGLLprp amount of sums assured 承保款额
*ha 9Vq@X amount of variation 变动幅度
$bKa"T* amount of vote 拨款数额
M Pd#C*c amount payable 应付款额
g)i SC?H amount receivable 应收款额
%rRpUrnm Amsterdam Stock Exchange 阿姆斯特丹证券交易所
VU*{E analysis 分析
AH], >i 3 ancillary risk 附属风险
*H
RxC annual account 周年帐目；周年帐目报表；年度决算；年结
t hDE
1h annual accounting date 年结日期
uL4 @e annual allowance 每年免税额；年积金；年度津贴；年津
4 .dMNqU annual balance 年度余额
jWW2&cBm\ annual disposable income 每年可动用收入
p8^^Pva/ annual estimates 周年预算
.ODtduURe annual fee 年费
=;$&:Zjy/% annual general meeting 周年大会
kB]|4CG{ annual growth rate 年增率；每年增长率
n%<.,(.(S annual long-term supplement 长期个案每年补助金
zj;y`E Nj annual pensionable emolument 可供计算退休金的年薪
!J' x k annual report 年报
;SVF" Uo Annual Report on the Consumer Price Index 《消费物价指数年报》
i9M6%R1m}E annual return 周年报表；周年申报表；每年报税表格
Ve8`5
Annual Return Rules 《周年报表规则》
[P{Xg:0 annual review of consumer prices 每年消费物价回顾
uyG4zV\h * annual roll-forward basis 逐年延展方式
$P @P}%2 annual salary 年薪
e"|9%AW@< annual statement 年度报表；年度决算表
J:mOg95< 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
%/MK $ annuitant 年金受益人
wL 5).`oq annuity 年金
s}9aZ annuity contract 年金合约
Aq|L eH annuity on human life 人寿年金
?t} [Wi}7 antecedent debt 先前的债项
]yVB66l ante-dated cheque 倒填日期支票
XW Y0WDh: anticipated expenditure 预期开支
m x,X!} anticipated net profit 预期纯利
.[Sv|;x"E anticipated revenue 预期收入
*<#&ne 8 anti-inflation measure 反通货膨胀措施
)-a_,3x%j anti-inflationary stance 反通货膨胀立场
C>;yW7*g" apparent deficit 表面赤字
r% '2a+}D apparent financial solvency 表面偿债能力
5#f&WL*U@ apparent partner 表面合伙人
D#m +w application for personal assessment 个人入息课税申请书
oaBfq8,; application of fund 资金应用
8a)EL*LH` application to release as liquidator and to destruct the books of accounts and documents
+-~;?wA 申请免除清盘人职务及毁灭帐簿与文件
28Biux VW appointed actuary 委任精算师
>k \*NW appointed auditor 委任核数师；委任审计师
f3l >26 appointed trustee 委任的受托人
R uk6+U appointer 委任人
SqTm/ t apportioned pro rata 按比例分摊
3nK'yC apportionment 分配；分摊
V`WfJ>{;Z Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
y~S[0]y> apportionment formula 分摊方程式
ypd apportionment of estate duty 遗产税的分摊
up 2%QbN( appraisal 估价；评估
sfrh+o57 appreciable growth 可观增长
6y5arP*6e appreciable impact 显着影响
{2:H`|x appreciable increase 可观增长
%r!# appreciation 增值；升值
|k+&we uY appreciation against other currencies 相对其他货币升值
T8hQ< \g appreciation of the exchange value of Hong Kong dollar 港元汇值上升
E>6zwp appreciation tax 增值税
4
|5ekwk appropriation 拨款；拨用；拨付
$oua]8! appropriation account 拨款帐目
mc$c!Ax* Appropriation Bill 拨款法案
*BO4 "3Z appropriation-in-aid system 补助拨款办法
t583Q/1@ approved assets 核准资产
! 6 $>| approved basket stock 认可一篮子证券
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G:4k, approved budget 核准预算
[7s5Vt| approved charitable donation 认可慈善捐款
;Ok1 1wOw approved charitable institution 认可慈善机构
?<LG(WY approved currency 核准货币；认可货币
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)(^ approved estimates 核准预算
D@JHi'F approved estimates of expenditure 核准开支预算
6|dUz*Pr|\ approved overseas insurer 核准海外保险人
#i ]@"R approved overseas trust company 核准海外信托公司
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1h+O approved pooled investment fund 核准汇集投资基金
~IWi @m{ approved provident fund scheme 认可公积金计划
4r zioIk approved provision 核准拨款
d,)F #;^5 approved redeemable share 核准可赎回股份
Z.mV fy% approved regional stock 认可地区性证券
<m6I)}K approved retirement scheme 认可退休金计划
p$%h!.~99T approved subordinated loan 核准附属贷款
ca- n:1 arbitrage 套戥；套汇；套利
u(' OHPqq arbitrageur 套戥者；套汇者
0'~b<>G% arbitrary amount 临时款项
bA^a@ lv a arrangement 措施；安排；协定
z
vY DE] arrears 欠款
n `Xz<Q! arrears of pay 欠付薪酬
T i/iD2g arrears of revenue 逾期未收税款；逾期未收的帐项
(7wR*vO^ articles of association 组织章程；组织细则；组织章程细则
8
[."%rzN Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
QNtr = ascertainment of profit 确定利润
6 aK--k "Asia Clear" “亚洲结算系统”
P< &/$x6 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
%8 {_;-f Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
OLR1/t`V Asian Development Fund [ADF] 亚洲发展基金
!S-hv1bE Asian dollar bond 亚洲美元债券
}-Ma ~/ Asian dollar market 亚洲美元市场
dDuA%V0 Asian dollar rate 亚洲美元利率
6b8K lrar! Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
pnG8c< Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
s+w<!`- asked price 沽盘；喊价；索价；卖方报价
Y'HF^jv]R assessable income 应评税入息
{pg@J A assessable loss 应评税亏损
0* "j:V assessable profit 应评税利润
=dw1Q assessable value 应评税值
AP7W) S assessed profit 估定利润
R`?^%1^N assessed value 经评估价值
6;b 'j\jG assessment 评税；评定；估价；评税单
[; 2:lbPx assessment number 评税编号；估价编号
D vKM>P%| assessment of additional tax 补加税评税
bYgYP|@ assessment of performance 业绩评估；实绩评价
%N Assessor 评税主任
H'`(|$:| asset price bubbles 资产价格泡沫
mT>p:G asset-backed securities 具资产保证的证券
PmY:sJ{M assets accretion 资产增值
E 9:hK assets and liabilities 资产与负债
0X-2).n u assets betterment statement 资产递增表；资产改进表
\O?B9_ assets lending 实物放款；有抵押贷款
stG& (M assets of the company passing on the death 死者去世时转移的公司资产
&sgw Y assets pledged as security for liabilities 用作负债抵押的资产
*u>\&`h= assets portfolio 资产投资组合
3.H-G~ assets price 资产价格
;E"mB4/) assets quality 资产质素
M0e|G.S&_ assets realization 资产变现
>y~_Hh(TSL assets refinancing arrangement 资产再集资安排
E! <$J^ assets securitization 资产证券化
T ?? aVe]c assets situated outside Hong Kong 在香港以外地方的资产
*;d)'7 < assets stripping 削减资产；拆卖资产
<`*P/V assets value 资产值
#]N9/Hij#g assignee 承让人
^k(eRs;K assignment 转让；转让书；转让契
. R}y"O\ assignment of interest 权益转让
bLzuaNa' assignment of letters patent and trade mark 专利证书及商标转让
|K-lg rA assignment of property 物业转让；物业转让书
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m{/0&7 assignment right 转让权
~b[4 'm@ assignor 转让人
O*v+<|0!l associate 有联系的人；有关连人士；相联者；合伙人；联系人
M !l5,ycF Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
D ` X6'PP associate member 附属会员
8} k,!R[J associated body corporate 相联法人团体
Kzu9Qm-+z^ associated company 相联公司；联属公司
pi}H.iF associated corporation 相联法团
5mNXWg7#] Association of Chartered Certified Accountants [ACCA] [United Kingdom]
sZB6zTX
J 公认会计师公会〔英国〕
`6$b1qv, Association of Futures Exchange Brokers 香港期货经纪协会
yy1r,dw Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
<3x#(ms!! association of underwriters 承保人组织
PZR%8 m}]u assumption of control 接管
@R&D["! assurance 担保；保险；转易；转易书
|Z^g\l.j{ assurance of interest 权益的转易
` W>B8 at 19XX price 按一九ＸＸ年价格计算
E |;5Z* at a discount 按赔价计算；按贴水价格计算；打折扣
=*}Mymhk( at a premium 按溢价计算；按升水价格计算
5O W(] y| at call 通知付款；按通知
t QaCNS$= at constant market price 按固定市价计算
piotd, at constant price 按固定价格计算
hF7mJ\ at cost 按成本计算
PcHFj+: at current market price 按当时市价计算；按现时市价计算
)YtL=w?L' at current price 按当时价格计算；按现时价格计算
05 Q8` at factor cost 按要素成本计算；按生产要素成本计算
y;Ln ao7i at money-of-the-day price 按付款当日价格计算
pe%)G6@G at or better 按指定或较佳价位〔买卖指令〕
Ur (o &, at par 按面值计算；平价
8#u_+;,p at sight 见票即付
U 3K<@r at the close 按收市盘
h}>/Z3* at the opening 按开市盘
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0X= attestation 见证；见证条款
ZC*d^n]x. at-the-money option 平价期权
I<K/d attorney 受权人；受托代表人
`>EvT7u attornment 新拥有人承认书
5 hadA>d attributable profit 可归属利润
Hk*cO;c attributable share value 可归属股份价值
O9X:1>a@i Auckland Stock Exchange 奥克兰证券交易所
D>e\OfTR: auction 拍卖
l1Q+hz5"*U auctioneer 拍卖商
5l /l] audit 审计；核数
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Pj0H&,. Audit Commission 审计署
J_E( ^+ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
xt,L* B 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
~* c= audit review 帐目审查
%*q0+_ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
qg{<&V7fE audited account 审计帐目；经审计的帐目
u=}bq{ audited annual account 经审计的周年帐目
o[[r_v_d audited balance sheet 经审计的资产负债表
r{R7" auditor 核数师；核数主任；审计师
PZ(<eJ> auditor's certificate 核数师证明书；审计师证明书
{ah~q}(P auditor's report 核数师报告；审计师报告
uEGPgYY ( Aussie bond 澳元债券
,1;8DfVZ V austerity budget 紧缩预算
+Cg"2~ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
G=5t5[KC Australia All Ordinaries Index 澳洲所有普通股票指数
+ Z<Q^5w@ Australian Dollar [AUD] 澳元
j~*Z7iu Australian Options Market 澳大利亚期权市场
e=z_+gVm Australian Securities Commission 澳洲证券事务监察委员会
x0h3jw+6 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
! []I%'s Australian Stock Exchange 澳大利亚证券交易所
)c >B23D Austrian Schilling [ATS] 奥地利先令
/+t [, authentication 认证；鉴证
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+]G/W authority to purchase 委托购买证；委购书
LZC?383' authorization 认可；核准；授权；授权书
y2$;t' authorization by direction 指示授权
5 t`ap authorization by instruction 指令授权
^+Vk#_2Q authorization by warrant 令状授权
YQ@6innT authorization of unit trust 单位信托的认可
L##8+OJ.L authorized agent 指定代理人
pl,Z authorized capital 法定资本
lJzy)n e authorized clerk 出市员
_d| 6 2VS authorized dealer 认可交易商
7(~H77 authorized financial institution 认可财务机构
kTZx-7 ~ authorized fund 认可基金
H'G YJ ?U" authorized fund house 获授权的基金公司；认可基金公司
m_"p$m; authorized institution 认可机构
%;\G@q_p{ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
iQ {&&>V% authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
4G8nebv authorized insurer 获授权保险人；获认可承保人
ivX37,B\bS authorized investment 特准投资项目
W _,;ey o authorized person 获授权人
,ANK3n\ authorized representative 获授权代表
}t51U0b% authorized share capital 法定股本
XCIa2Syo automated quotation system 自动报价系统
+Sd,l>8\ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
G(0y|Eq 自动交易系统〔香港期货交易所有限公司〕
{rvbo1t automatic adjustment mechanism 自动调整机制
t0J5v ; automatic adjustment system 自动调整系统
VHT@s7u0" Automatic Clearing House 自动票据交换所
/uE^H%9h automatic exchange rates accumulation system 自动化汇率累集系统
[)SR $/A Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Lkl|4L automatic teller machine [ATM] 自动柜员机
1.0!H.>q autopay 自动转帐
} S
vw,c available assets 可用资产
.y7) XLC available fiscal reserve 现存财政储备
"?SOBA!vy available profit 可用利润
.? 0>5-SfY Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
q|u8CX average 平均；平均数；海损
\_*MJ)h)X average basic salary 平均基本薪金
-[pCP_`)u average consumer expenditure 平均消费开支；一般消费开支
HD:%Yv average cost 平均成本
|N$?_<H average cost of land production 增辟土地平均成本
9S1Ti6A average daily turnover 平均每日成交额
?YO =J average daily wage rate 平均每日工资率
%]<RRH.w average expenditure pattern 平均开支模式
\5[D7} average growth rate 平均增长率
D=~B7b: average net fixed assets 固定资产平均净值
1U7,X6=~ average of relatives 相对价格平均数
(e RKR2% q average price 平均价格
2b#(X'ob average propensity to consume 平均消费倾向；一般消费倾向
wVp4c?s average propensity to save 平均储蓄倾向；一般储蓄倾向
{x|kg ; average rate 平均率
E./__Mz@ average revenue 平均收入；平均收益
Sc/`=h]T average stock 平均库存；平均存货
:G`L3E&1s average yearly rent 平均年租
(H8C\%g: avoidance of double taxation 避免双重课税
>nhE%:X> avoidance of tax 避税
