A:
,d_Gn! A share Ａ股；甲类股份
y2|R.EU\m< abatement of tax 减税；减扣免税额
;zH
HIdQ>- ABN AMRO Bank N.V. 荷兰银行
@It>*B yB. above-the-line expenditure 线上项目支出；经常预算支出
z rfU QO above-the-line receipt 线上项目收入；经常预算收入
'{b1!nC; ABSA Asia Limited 南非联合亚洲有限公司
=O$M_1lp absolute change 绝对数值变更
u bW]- U=T absolute expenditure 实际开支
|>
enp> absolute guideline figure 绝对准则数字
quxdG>8 absolute interest 绝对权益
+&=?BC}L9^ absolute order of discharge 绝对破产解除令
gl%`qf6:O absolute profit margin 绝对利润幅度
b Bc- ^ absolute value 实值；绝对值
23]Y<->Eu< absolutely vested interest 绝对既得权益
pY"O9x absorbed cost 已吸收成本；已分摊成本
3'`dFY, absorption 吸收；分摊；合并
!wz/c M; absorption rate 吸收率；摊配率；分摊率
ti @kKz ACB Finance Limited 亚洲商业财务有限公司
# ]Y>KX2HG acceptable form of reciprocity 合理的互惠条件
b;cMl' acceptable rate 适当利率；适当汇率
!ZXU PH acceptance agreement 承兑协议
k@mVxnC acceptance for honour 参加承兑
eD?3"!c! acceptor 承兑人；接受人；受票人
1fU,5+PH acceptor for honour 参加承兑人
2}U!:bn( accident insurance 意外保险
z(y*hazK Accident Insurance Association of Hong Kong 香港意外保险公会
D<$XyP accident insurance scheme 意外保险计划
0E`1HP"b accident year basis 意外年度基准
k?GD/$1t accommodation 通融；贷款
9LJZ-/Wq accommodation bill 通融票据；空头票据
(qM j-l accommodation party 汇票代发人
,F6=b/eZ account balance 帐户余额；帐户结余
+j14 Q$ account book 帐簿
$ F TO account collected in advance 预收款项
@C_KV0i account current book 往来帐簿
s@4nWe account of after-acquired property 事后取得的财产报告
a?h*eAAc. account of defaulter 拖欠帐目
W!Gdf^Yy< account payable 应付帐款
#]WqM1u account payee only [A/C payee only] 只可转帐；存入收款人帐户
W#fZ1E6 account receivable 应收帐款
xgu `Q`~ account receivable report 应收帐款报表
6?tlU>A2s account statement 结单；帐单；会计财务报表
x\e;+ubt} account title 帐户名称；会计科目
K6JVg $ accountant's report 会计师报告
{=2DqkTD Accountant's Report Rules 会计师报告规则
h"mi"H^o accounting and auditing procedure 会计与审计程序；会计与核数程序
Cs3^9m6;d Accounting Arrangements 《会计安排》
eDI= nSo accounting basis 会计基础
D B526O*
[ accounting by Official Receiver 破产管理署署长呈交的帐目
N7r_77%m0 Accounting Circular 《会计通告》
O) |P,? accounting class 会计类别
V gb *% I accounting date 记帐日期；会计结算日期
O4 3YY2 accounting for money 款项核算
6DT TV66 Accounting Officer 会计主任
QS.>0i/7l accounting period 会计报告期；会计期
0-Y:v(| . accounting policy 会计政策；会计方针
P;[OWSR[d accounting practice 会计惯例
/PBaIoJE accounting principle 会计准则
4BYE1fUzd accounting record 会计记录
Am0{8
' accounting report 会计报告
wm{3&m Accounting Services Branch [Treasury] 会计事务部〔库务署〕
EJ}!F? o Accounting Society of China 中国会计学会
rPNb\ Ri accounting statement 会计报表
tY${M^^<J accounting system 会计制度；会计系统
?^mi3VM accounting transaction 会计事项；帐务交易
h}_~y'^! accounting treatment 会计处理
D-Vai#Cd accounting year 会计年度
\6?A!w~6 accretion 增值；添加
AUVgPXOwd accrual 应计项目；应累算数目
\@3Q i8u// accrual basis 应计制；权责发生制
'TC/vnM accrual basis accounting 应计制会计；权责发生制会计
GDhE[of accrue 应累算；应计
UUK P" accrued benefit 应累算利益
W%2
80\h accrued charges 应计费用
Ab%;Z5$fr accrued cumulative preference share dividend 应累算的累积优先股股息
5AS[\CB4 accrued expenses 应累算费用
r)9Dy, accrued interest payable 应付利息；应计未付利息
v[@c*wo accrued interest receivable 应收利息；应计未收利息
"vYE+ accrued right 累算权益
(6CN/A{qe accruing profit 应累算的利润
|{* }| accumulated fiscal reserve 累积财政储备
.?p\n7 accumulated profit 累积利润；滚存溢利
q+ KzIde|% accumulated reserve 累积储备
UX3BeUi.) accumulation of surplus income 累积收益盈余
9odJ r] acquired assets 既得资产
v%k9M{ acquisition 收购；购置；取得
l kyzNy9R acquisition cost 购置成本
<H1 ` acquisition expenses 购置费用
GLn{ s acquisition of 100% interest 收购全部股权
IKMeJ(:S acquisition of control 取得控制权
'}g*!jL acquisition of fixed assets 购置固定资产
f)c~cJz<q acquisition of shell “买壳”
6) oLus acquisition price 收购价
g-`~eG28D5 act of God 天灾
4k/V BZB acting partner 执事合伙人
~^u16z, active market 买卖活跃的市场；交投畅旺的市场；旺市
%p^. \ch9 active partner 积极参与的合伙人
*5zrZ]^ active trading 交投活跃
^ mAYBOE actual circulation 实际流通
*Ype>x{ actual cost 实际成本
-~ eJn'W actual expenditure 实际开支；实际支出
U. AjYez actual income 实际入息；实际收入；实际收益
d=, %= @ actual market 现货市场
^qCkt1C-M actual price 现货价；实际价格
w;Q;[:y actual profit 实际利润
!R*-R.% actual quotation 实盘；实际价位；实际报价
Q0Nyq hvi actual year basis 按实际年度计算
$^&ig actuals 实货
{_(\` > actuarial investigation 精算调查
< Dx]b* H actuarial principle 精算原则
9Rek4<5 actuarial report 精算师报告
U yw-2]! n Actuarial Society of Hong Kong 香港精算学会
UgWs{y2SE. actuarial valuation 精算师估值
Lad sw actuary 精算师
c}3W:}lW ad referendum agreement 暂定协议；有待覆核的协定
]$U xC u ad valorem duty 从价税；按值征税
)>D+x5o] ad valorem duty system 从价税制
%/>xO3"T ad valorem fee 从价费
g PAX4' ad valorem tariff 从价关税
Z%GTnG|rG additional allowance 额外免税额
tO_H!kP additional amount for unexpired risk 未过期风险的额外款额
jBaB@LO9G additional assessable profit 补加应评税利润
JFgoN,xn additional assessment 补加评税
tBTTCwNT% additional commitment 额外承担
Zo KcJA additional commitment vote 额外承担拨款
$3Z-)m additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
SI:U0gUc additional dependent parent allowance 供养父母额外免税额
m/N dJMoN= additional provision 额外拨款
0Z|FZGRP additional stamp duty 附加印花税
#,{+3Y&5-+ additional tax 补加税罚款；补加税款
2<mW\$ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
H:p Z-v* adjudged bankrupt 被裁定破产
=)O,`.M.Y adjudicated bankrupt 裁定破产人
0A{/B/r adjudication fee 裁定费；评定印花税额手续费；评估契据费
X0 -IRJ[ adjudication of bankruptcy 裁定破产；宣告破产
g*w<* adjudication of insolvency 裁定无力偿还债务
v^ d]r Sm adjusted actual 经调整的实数；调整后的实数
&C>/L; adjusted current assets 经调整的流动资产；调整后的流动资产
X7L8h'(@ adjusted figure 经调整的数字；调整后的数额
[i0Hm)Bd3 adjusted liabilities 经调整的负债；调整后的负债
g'];Estb~ adjusted loss 经调整的亏损；调整后的亏损
y2O4I'/5< 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
l"n{.aL adjusted profit 经调整的利润；调整后的利润
Th`skK&U adjusted surplus 经调整的盈余额；调整后的盈余额
j@Q g0F adjusted value 经调整的价值；调整后的价值
m\/ Tj0e adjustment 调整；修订；理算〔保险〕
'03->7V adjustment centre 调剂中心
q9"=mO0J+ adjustment lag 调整过程的时间差距；调整时差
kj+#Tn F- adjustment mechanism 调整机制
~) ? adjustment of loss 亏损调整
bVmA tm[ adjustment process 调整过程；调整程序
$./bjV% adjustment range 调整幅度
kP xa7 administered exchange rate 受管制汇率
$3D'4\X~? Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
[P |[vWO administration expenses 行政费用
)Qm[[p nj administration fee 手续费；行政费
xf%4, JQ administration in bankruptcy 破产管理
]a2W e` administration order 遗产管理令
mj?16\|] administrator 管理人；遗产管理人
8+m H:O administrator of the estate 遗产管理人
,wKe
fpV;5 admission of debt 债项承认书
PL{Q!QJK' admission of proof 接纳债权证明
6io , uh! advance 放贷款项；垫付款项；预支款项；预付款项
$4j ell advance account 暂支帐目；预付款帐户
1B*WfP~ advance compensation 预付补偿金
,fEO>
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0'&X
T^" advance pending reimbursement 预支以待日后付还
.I3? 7 advanced economy 先进经济体系
c62 =* ] , advancement 预付；预付财产
5q@ LxDy,b advances warrant 垫款令
D .vw8H3 advancing 贷出
\b[9e bME adverse balance 逆差
i?Ss: v^ adverse exchange 逆汇
<lr *ZSNY advertisement addressed to shareholders 在报章刊登的致股东通告
W:i?t8y\y advice for collection 托收通知书
3 p?KU- advice of drawing 提款通知书；汇票通知书
>]'yK!a? advice of payment 付款通知
+Taa!hfys Advisory Committee [Securities and Futures Commission]
[NnauItI 谘询委员会〔证券及期货事务监察委员会〕
wwKh CmH Advisory Committee on Diversification 经济多元化谘询委员会
@|ye q y_: affidavit 誓章；遗产申报誓章
Ou'?]{ affidavit of no receipt 述明无收款的誓章
> Ps7I affiliate 联号；联营公司；附属公司
9Pd* z>s affiliated company 附属公司；联号；联营公司
D j\e@?Y affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Hy{
Q #fq affordability 负担能力
]IJRnVp% African Development Bank [AfDB] 非洲开发银行
w^K^I_2ge after-acquired property 事后取得的财产
u% 2<\:~j after-hours dealing 市后交易
Ql?^
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SqG after-tax profit 税后盈利；税后利润；税后溢利
HEK-L)S.
* agency agreement 代理协议
]43[6Im agency expenses 代理机构的开支
0ZA j=u@O agency fee 代理费
Qb Yc[8-[ Agency Law 《代理法》
') +0nPV agent 代理人；承销人
[%HIbw J agent of company 公司代理人
c*\<,n_ agent's fee 代理人费；经纪费
E04l| aggregate 总计；总数；总体数字
OH<?DcfeL aggregate amount 总款额；总额
v}Wmd4Y' aggregate assets and liabilities 总体资产与负债
4{9d#[KW aggregate at constant price 按固定价格计算的总体数字
%R_{1GrL'c aggregate demand 总需求
ETv9k g aggregate gross position 总持仓量
nbofYI$rd& aggregate limit 总限额
lD ;'tqaC aggregate of salaries tax 合计薪俸税
x:K ?\< aggregate performance 总体表现；总体业绩
eR']#Q46{T aggregate supply 总体供应
Z\X'd_1! aggregate surplus 总盈余
~4.r^)\ aggregate total 整体总额
"u}9@}* aggregate value 总值；合计价值
{I%y;Aab8 aggregated basis 合计基准
s #:% x# aggregated net chargeable income 合计应课税入息实额
L^9HH)Jc aggregation 合并计算；合计；总和
Ru%|}sfd aggregation of incomes of husband and wife 夫妇入息合并计算
/<)-q-W; aggregation of property 财产的总和
DrS~lTf=> agio 差价；贴水
Uv?'m&_ 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》
g: %9jf Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
-Q$nA>trKA 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
\Z5 +$Ij Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
XL<
)v_ 《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》
(4~WWU (iT Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
y<r}"TAf - 《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^c0Kh+ agreement for a settlement 授产协议
5P^ U_ agreement for assignment 转让协议
irx z l3 agreement for sale 售卖协议；买卖协议
N} />r D agreement for sale and purchase 买卖协议
4-4?IwS agreement for the payment of interest 支付利息协议
Z-Wfcnk agreement for the repayment of money 还款协议
Vk<k +=7 agreement of reinsurance 再保险协议
]Bu DaxWN Agricultural Bank of China 中国农业银行
3_ 2hC!u!K air passenger departure tax 飞机乘客离境税
=DgC C|p Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
G\H q/4 airport tax 机场税
2YQ #-M alcohol duty 酒精税
-Q[g/% alienation 让与；让渡；转让
2RNrIU I2 alimony 生活费；赡养费
'Tf9z+0; All Ordinaries Index [AOI] 所有普通股指数
L4974E?S all risks 全险；综合险
)q+4k m6 All Sales Record for Stock Market 《股票市场成交报告》
oj.lj! Allied Capital Resources Limited 新联财务有限公司
,7/
_T\d< all-items index [Consumer Price Index] 总指数〔消费物价指数〕
'"O&J}s; allocation letter 拨款信件
sWxK~Yg allocation of fund 分配款项；预留款项
[!+D <Y allocation of profit 利润分配；溢利分配
]6~k4 allocation warrant 拨款令
.j 'wQ+_ allotment 分配；配股
aPBX=;( allotment notice 股份配售通知；配股通知
>q| Q-I~gs allotment of shares 股份分配
' C]jwxy allowable 可获宽免；免税的
_
VKgs]Y allowable business loss 可扣除的营业亏损
zGs|DB allowable expenses 可扣税的支出
26nBBS,; allowance 免税额；津贴；备抵；准备金
JLW$ +62 allowance for debts 债项的免税额
0/A-#'> allowance for depreciation by wear and tear 耗损折旧免税额
QT}iaeC1i allowance for funeral expenses 殡殓费的免税额
wixD\t59X allowance for inflation 为通货膨胀而预留的款项；通胀准备金
}u^:MI allowance for repairs and outgoings 修葺及支出方面的免税额
9".Uc8^p/F allowance to debtor 给债务人的津贴
2 ]Fu
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Yk7"XP[Y alternate trustee 候补受托人
yV_
L/,6}D amalgamation 合并
-- S"w@ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
kgc.8 ambit of charges 征税范围；收费范围
aJQXJ,>Lv amended valuation 经修订的估值
m+$/DD^-zl American Commodities Exchange 美国商品交易所
PJwEA American Express Bank Limited 美国运通银行
_W+Q3Jx-( American Stock Exchange 美国证券交易所
S-,kI amortization 摊销
{{zua- F amount due from banks 存放银行同业的款项
:|($,3* amount due from banks abroad 存放海外银行同业的款项
p2 a?9R amount due from holding companies 控股公司欠款
>Jii j amount due from local banks 存放本港银行同业的款项
ORtg>az\% amount due to banks 银行同业的存款
[Y oa"K amount due to banks abroad 海外银行同业的存款
E 8^sy*f amount due to holding companies 控股公司存款
!h/dZ`# amount due to local banks 本港银行同业的存款
cUV TRWV amount due to outport banks 外埠银行同业的存款
okh 0 _4 amount for note issue 发行纸币的款额
3DI^y` av amount of bond 担保契据的款额
#m TMt;x amount of consideration 代价款额
V%o#AfMI_ amount of contribution 供款数额
$l43>e{E amount of indebtedness 负债款额
- _w~J Cx amount of principal of the loan 贷款本金额
<tU
:U<ea] amount of rates chargeable 应征差饷数额
0O^r.&{j> amount of share capital 股本额
(V^QQ !: amount of sums assured 承保款额
{V=vn L-- amount of variation 变动幅度
lk~dgky@ amount of vote 拨款数额
~q5-9{ma amount payable 应付款额
%N1T{ amount receivable 应收款额
f0g6g!& gf Amsterdam Stock Exchange 阿姆斯特丹证券交易所
ju r1!rg% analysis 分析
WY3_7k8u ancillary risk 附属风险
[I_BCf annual account 周年帐目；周年帐目报表；年度决算；年结
B\NcCp`5 annual accounting date 年结日期
J;7s/YH^ annual allowance 每年免税额；年积金；年度津贴；年津
pO5v*oONz+ annual balance 年度余额
@ gY'YA8m annual disposable income 每年可动用收入
3 l.Nz@a* annual estimates 周年预算
w# xncH:1 annual fee 年费
|\rSa^:5 annual general meeting 周年大会
EOofa6f&l annual growth rate 年增率；每年增长率
0>8ZN!@K annual long-term supplement 长期个案每年补助金
YcEtg pz@ annual pensionable emolument 可供计算退休金的年薪
`s#sE.= o annual report 年报
54;l*}8Hl Annual Report on the Consumer Price Index 《消费物价指数年报》
]gjr +GV annual return 周年报表；周年申报表；每年报税表格
f%`*ba" v Annual Return Rules 《周年报表规则》
NKupOJJq annual review of consumer prices 每年消费物价回顾
+e&m#d annual roll-forward basis 逐年延展方式
*1 n;p)K annual salary 年薪
Q$/V) 0 annual statement 年度报表；年度决算表
h[Ndtq>3{ 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
tn(?nQN3 annuitant 年金受益人
a!TBk=P annuity 年金
OL,/-;z6 annuity contract 年金合约
x*5 C h~<k annuity on human life 人寿年金
BG(R=,
7 antecedent debt 先前的债项
CwTS / G ante-dated cheque 倒填日期支票
U-wq- GT anticipated expenditure 预期开支
xl1L4R)6D anticipated net profit 预期纯利
_"R3N anticipated revenue 预期收入
1( #*'xR anti-inflation measure 反通货膨胀措施
u W\@x4 anti-inflationary stance 反通货膨胀立场
bIvJs9L apparent deficit 表面赤字
R=#q"9 qz apparent financial solvency 表面偿债能力
tdMP,0u apparent partner 表面合伙人
"ZA$"^ application for personal assessment 个人入息课税申请书
Uxj<x`<1x application of fund 资金应用
sw 3:HNG= application to release as liquidator and to destruct the books of accounts and documents
J};u25:} 申请免除清盘人职务及毁灭帐簿与文件
=UI,+P: appointed actuary 委任精算师
1B9Fb.i appointed auditor 委任核数师；委任审计师
9^#zx mH) appointed trustee 委任的受托人
Mhu53DT appointer 委任人
60U{ e}Mkb apportioned pro rata 按比例分摊
-Fp!w "=T apportionment 分配；分摊
L V[66<T Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
kz$6}&uk apportionment formula 分摊方程式
z$I[kR%I{ apportionment of estate duty 遗产税的分摊
$ DABR appraisal 估价；评估
CA~em_dC appreciable growth 可观增长
*783xEF>f appreciable impact 显着影响
Q5`+eQ?_\ appreciable increase 可观增长
a `[?,W:q appreciation 增值；升值
Tv* 1q.MB appreciation against other currencies 相对其他货币升值
?:{0 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
+7lRP)1R appreciation tax 增值税
B4\:2hBq appropriation 拨款；拨用；拨付
HiS,q0 appropriation account 拨款帐目
n !CP_ Appropriation Bill 拨款法案
-Z/6;2Q appropriation-in-aid system 补助拨款办法
c*M)DO`y;h approved assets 核准资产
]$?zT`>(F approved basket stock 认可一篮子证券
;*j6d3E approved budget 核准预算
@2%VU#!m approved charitable donation 认可慈善捐款
fRv
S@ approved charitable institution 认可慈善机构
@y;tk$e approved currency 核准货币；认可货币
kw}ISXz v approved estimates 核准预算
Qn'r+X5t approved estimates of expenditure 核准开支预算
]'1N_m]? approved overseas insurer 核准海外保险人
&ESR1$)'P approved overseas trust company 核准海外信托公司
!Wdt:MUI8 approved pooled investment fund 核准汇集投资基金
@6I[{{>X approved provident fund scheme 认可公积金计划
&ls!IN approved provision 核准拨款
63y':g approved redeemable share 核准可赎回股份
UtGd/\: approved regional stock 认可地区性证券
qhn&;{{ approved retirement scheme 认可退休金计划
c @ZkX]g approved subordinated loan 核准附属贷款
q=E}#[EgY arbitrage 套戥；套汇；套利
YiI:uG!|D arbitrageur 套戥者；套汇者
b 3 %& arbitrary amount 临时款项
%unK8z arrangement 措施；安排；协定
aP6%OI arrears 欠款
&:cTo(C' arrears of pay 欠付薪酬
Lct+cK KU arrears of revenue 逾期未收税款；逾期未收的帐项
:;hBq4h articles of association 组织章程；组织细则；组织章程细则
h.s< 0. Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
)8N)Z~h ascertainment of profit 确定利润
9 (FcA5Y "Asia Clear" “亚洲结算系统”
%.atWX`b Asia Commercial Bank Ltd. 亚洲商业银行有限公司
ETH#IM8J Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
xdTzG4 Asian Development Fund [ADF] 亚洲发展基金
]K0,nj*\c Asian dollar bond 亚洲美元债券
EK- b vZ Asian dollar market 亚洲美元市场
K~hlwjrt Asian dollar rate 亚洲美元利率
dv4r\ R^ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Kjca>/id Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
gQ+_&'C asked price 沽盘；喊价；索价；卖方报价
/wCxf5q0 assessable income 应评税入息
3bI|X!j assessable loss 应评税亏损
raI~ BIfe assessable profit 应评税利润
C7* Yg$`{ assessable value 应评税值
r{:la56Xd assessed profit 估定利润
:#!F 7u assessed value 经评估价值
~pBxFA assessment 评税；评定；估价；评税单
HjF'~n assessment number 评税编号；估价编号
$ lG --s assessment of additional tax 补加税评税
{D2d({7 assessment of performance 业绩评估；实绩评价
A`8}J4 Assessor 评税主任
@SVEhk# asset price bubbles 资产价格泡沫
2Z1(J % 7 asset-backed securities 具资产保证的证券
pcxl2I assets accretion 资产增值
$MVeMgPa assets and liabilities 资产与负债
);.<Yf{c assets betterment statement 资产递增表；资产改进表
+ WEO]q?K assets lending 实物放款；有抵押贷款
0#[Nfe* assets of the company passing on the death 死者去世时转移的公司资产
U>M>FZ assets pledged as security for liabilities 用作负债抵押的资产
b8-^wJH! assets portfolio 资产投资组合
w7ABnX assets price 资产价格
V9 t:JY assets quality 资产质素
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assets realization 资产变现
oO9iB:w assets refinancing arrangement 资产再集资安排
YwTt I ID% assets securitization 资产证券化
lV *&^Q8. assets situated outside Hong Kong 在香港以外地方的资产
WAXrA$:3J assets stripping 削减资产；拆卖资产
BO cEL%+ assets value 资产值
WRyv
>Y assignee 承让人
NZ? =pfK\s assignment 转让；转让书；转让契
"%iR-s_> assignment of interest 权益转让
#+Gs{i Xr assignment of letters patent and trade mark 专利证书及商标转让
@[ N~ ;> assignment of property 物业转让；物业转让书
KE1@z] assignment right 转让权
2F)OyE assignor 转让人
$ R}iL associate 有联系的人；有关连人士；相联者；合伙人；联系人
SxQDqoA~ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
WQ`P^5e associate member 附属会员
*>H'@gS associated body corporate 相联法人团体
UVRV7^eTe associated company 相联公司；联属公司
^rb7`s#G associated corporation 相联法团
L.&Vi"M <@ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
*wl_8Sis} 公认会计师公会〔英国〕
yq^$H^_O
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Z19y5?uR Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
:EAfD(D{) association of underwriters 承保人组织
X7!A(q+h assumption of control 接管
78A4n C assurance 担保；保险；转易；转易书
H zK =UcD assurance of interest 权益的转易
(
I~Xw P& at 19XX price 按一九ＸＸ年价格计算
( {62GWnn_ at a discount 按赔价计算；按贴水价格计算；打折扣
{-Oc8XI/ at a premium 按溢价计算；按升水价格计算
vYun^(_- at call 通知付款；按通知
-2XIF}.Hu at constant market price 按固定市价计算
qoq<dCt3 at constant price 按固定价格计算
Gs?sO?j at cost 按成本计算
667tL( at current market price 按当时市价计算；按现时市价计算
$9b6,Y_- at current price 按当时价格计算；按现时价格计算
0a;zT
O/"v at factor cost 按要素成本计算；按生产要素成本计算
W sz9X; at money-of-the-day price 按付款当日价格计算
V3nv5/6 at or better 按指定或较佳价位〔买卖指令〕
> @\ - m at par 按面值计算；平价
SQRz8,sqkw at sight 见票即付
W # /Ol59 at the close 按收市盘
[IW7]Fv<F at the opening 按开市盘
7E] l=Z`x attestation 见证；见证条款
[r~l O@ at-the-money option 平价期权
.5zJ bZ9 attorney 受权人；受托代表人
l0,O4k2 ' attornment 新拥有人承认书
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. attributable profit 可归属利润
9]9(o attributable share value 可归属股份价值
DA\O,^49h Auckland Stock Exchange 奥克兰证券交易所
W12K93tO auction 拍卖
+{*&I DW auctioneer 拍卖商
b(,[g>xH audit 审计；核数
vDL/PXNC Audit Commission 审计署
~-zC8._w3r Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
8g dOQ=a 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
[!$>:_Vq/ audit review 帐目审查
)FC qYCfk Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
]YKWa" audited account 审计帐目；经审计的帐目
WNi<|A#T{ audited annual account 经审计的周年帐目
_u!G 6 audited balance sheet 经审计的资产负债表
(x!bZ,fu auditor 核数师；核数主任；审计师
EtG)2) auditor's certificate 核数师证明书；审计师证明书
> skS`/6 auditor's report 核数师报告；审计师报告
V19*~v=u Aussie bond 澳元债券
u?i1n=Ne austerity budget 紧缩预算
5sU nEHN Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
7]Yd-vA Australia All Ordinaries Index 澳洲所有普通股票指数
`w }"0+V Australian Dollar [AUD] 澳元
aV.<<OS Australian Options Market 澳大利亚期权市场
lX7^LB Australian Securities Commission 澳洲证券事务监察委员会
e%\K I\u Australian Society of Certified Practising Accountants 澳洲执业会计师公会
0]HI c Australian Stock Exchange 澳大利亚证券交易所
+ u+fEg/A Austrian Schilling [ATS] 奥地利先令
\k8_ ZJw authentication 认证；鉴证
x@ )u:0 authority to purchase 委托购买证；委购书
Gz:a1-x authorization 认可；核准；授权；授权书
6P8X)3CE<T authorization by direction 指示授权
w4mL/j authorization by instruction 指令授权
4RNzh``u authorization by warrant 令状授权
zrM|8Cu authorization of unit trust 单位信托的认可
YVi]f2F% authorized agent 指定代理人
vbU{Et\ ^ authorized capital 法定资本
O!jCQ{ T authorized clerk 出市员
n_j[hA authorized dealer 认可交易商
(A_9;uL^_ authorized financial institution 认可财务机构
W:G *t4i authorized fund 认可基金
$ hapSrS authorized fund house 获授权的基金公司；认可基金公司
v >6r| { authorized institution 认可机构
c2QC`h(Wb authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
%!RQ:?= authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
tee% E=P authorized insurer 获授权保险人；获认可承保人
5{UGSz 1 authorized investment 特准投资项目
bV ym authorized person 获授权人
O #"O.GX< authorized representative 获授权代表
*(J<~:V? authorized share capital 法定股本
cD]t%`* automated quotation system 自动报价系统
W=drp>Uj Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
}j
x{C w 自动交易系统〔香港期货交易所有限公司〕
4U3T..wA automatic adjustment mechanism 自动调整机制
3mWN?fC automatic adjustment system 自动调整系统
Im2 g2 ] Automatic Clearing House 自动票据交换所
a[!':-R`s automatic exchange rates accumulation system 自动化汇率累集系统
r BaK$Ut Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
;Xj KWM; automatic teller machine [ATM] 自动柜员机
ouuj d~b+ autopay 自动转帐
'` n\YO.N available assets 可用资产
=6'A8d available fiscal reserve 现存财政储备
}0I ! n@ available profit 可用利润
Z(#a-_ g Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
0z . & average 平均；平均数；海损
2ma.zI@^u9 average basic salary 平均基本薪金
{az8*MR=X average consumer expenditure 平均消费开支；一般消费开支
Z"A:^jZ<s average cost 平均成本
>PTq5pk average cost of land production 增辟土地平均成本
% tpjy, average daily turnover 平均每日成交额
r(RJ& \ ! average daily wage rate 平均每日工资率
|oX l+&u average expenditure pattern 平均开支模式
qzq>C"z\Y$ average growth rate 平均增长率
,MdCeA%` average net fixed assets 固定资产平均净值
GerZA # average of relatives 相对价格平均数
l#Iof)@# average price 平均价格
Z# 1Qj9 average propensity to consume 平均消费倾向；一般消费倾向
Zscm c;G average propensity to save 平均储蓄倾向；一般储蓄倾向
rkV ZP!7! average rate 平均率
27)$;1MT: average revenue 平均收入；平均收益
C0e<
_6p= average stock 平均库存；平均存货
w$1.h'2 average yearly rent 平均年租
p!=/a)4X avoidance of double taxation 避免双重课税
P
)`-cfg avoidance of tax 避税
