A:
kefv=n*]l A share Ａ股；甲类股份
Vy^yV|`v abatement of tax 减税；减扣免税额
! M&un* ABN AMRO Bank N.V. 荷兰银行
J7 wQ=! g above-the-line expenditure 线上项目支出；经常预算支出
F0'A/T'ht above-the-line receipt 线上项目收入；经常预算收入
"E)++\JL ABSA Asia Limited 南非联合亚洲有限公司
K}E7|gdG absolute change 绝对数值变更
9 me}&Fdr absolute expenditure 实际开支
W({ TC absolute guideline figure 绝对准则数字
6$fnQcpJ absolute interest 绝对权益
Sja{$zL+W absolute order of discharge 绝对破产解除令
WCmNibj absolute profit margin 绝对利润幅度
tG2OVRx8u absolute value 实值；绝对值
-N7L #a absolutely vested interest 绝对既得权益
}#HTO :r absorbed cost 已吸收成本；已分摊成本
,mjfZ*N absorption 吸收；分摊；合并
Ig Vo%)n absorption rate 吸收率；摊配率；分摊率
}pE~85h4M ACB Finance Limited 亚洲商业财务有限公司
o47 f acceptable form of reciprocity 合理的互惠条件
V l ~Y acceptable rate 适当利率；适当汇率
xJ 2O4ob acceptance agreement 承兑协议
,)rZAI acceptance for honour 参加承兑
"vOfAo]` acceptor 承兑人；接受人；受票人
EhIV (q 9x acceptor for honour 参加承兑人
$rpTs?j*K$ accident insurance 意外保险
nz(q)"A Accident Insurance Association of Hong Kong 香港意外保险公会
H8-D'q> R accident insurance scheme 意外保险计划
k'ZUBTRq! accident year basis 意外年度基准
Go\} A:| s accommodation 通融；贷款
?7kV+{. accommodation bill 通融票据；空头票据
Awa|rIM accommodation party 汇票代发人
e@:P2(WW l account balance 帐户余额；帐户结余
{nQ)4.e6 account book 帐簿
71l"m^Z3zy account collected in advance 预收款项
V qClM account current book 往来帐簿
v= *Bb3dt account of after-acquired property 事后取得的财产报告
3cCK"kr account of defaulter 拖欠帐目
833 %H`jQc account payable 应付帐款
yD[zzEuQ account payee only [A/C payee only] 只可转帐；存入收款人帐户
i'Y'HI account receivable 应收帐款
6i]Nr@1C account receivable report 应收帐款报表
EO].qN-8
account statement 结单；帐单；会计财务报表
lbB.*oQ account title 帐户名称；会计科目
^5;vx accountant's report 会计师报告
%|*nmIPq( Accountant's Report Rules 会计师报告规则
NDRW accounting and auditing procedure 会计与审计程序；会计与核数程序
P^8^1-b Accounting Arrangements 《会计安排》
^$=tcoQG accounting basis 会计基础
h
eE'S/ accounting by Official Receiver 破产管理署署长呈交的帐目
"B9[cDM& Accounting Circular 《会计通告》
MjQ[^%lfL accounting class 会计类别
nxyjL)!)0 accounting date 记帐日期；会计结算日期
\m=-8KpU accounting for money 款项核算
i5
L:L Accounting Officer 会计主任
<o&o=Y8 accounting period 会计报告期；会计期
Dh &:- accounting policy 会计政策；会计方针
9U|<q accounting practice 会计惯例
m%oGzx+ accounting principle 会计准则
ha|@ X p accounting record 会计记录
\6SMn6a4 accounting report 会计报告
Q(I JD4 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
QGH
h; Accounting Society of China 中国会计学会
Jt2,LL:G accounting statement 会计报表
CJ9cCtA accounting system 会计制度；会计系统
t{R5
E U accounting transaction 会计事项；帐务交易
(ve+,H6w\ accounting treatment 会计处理
Qj
6gg accounting year 会计年度
y@o9~? M accretion 增值；添加
=PNdP accrual 应计项目；应累算数目
Sc&)~h}YF accrual basis 应计制；权责发生制
U@.u-)oX accrual basis accounting 应计制会计；权责发生制会计
I!f B1aq- accrue 应累算；应计
1mJbQ#5 accrued benefit 应累算利益
Gr5` 1`8| accrued charges 应计费用
0).fBBNG accrued cumulative preference share dividend 应累算的累积优先股股息
kqVg2#<@M accrued expenses 应累算费用
(O8,zqP9l accrued interest payable 应付利息；应计未付利息
6R ;) accrued interest receivable 应收利息；应计未收利息
8W~lU~- accrued right 累算权益
|H ^w>mk accruing profit 应累算的利润
;".z[l * accumulated fiscal reserve 累积财政储备
81 g9ZV(4 accumulated profit 累积利润；滚存溢利
AH&9Nye8 accumulated reserve 累积储备
mi7sBA9L8 accumulation of surplus income 累积收益盈余
7$(_j<o` acquired assets 既得资产
2 9"mE;j acquisition 收购；购置；取得
2c}B acquisition cost 购置成本
2X|CuL{] acquisition expenses 购置费用
1P_Fe[8 acquisition of 100% interest 收购全部股权
T>#TDMU#Fm acquisition of control 取得控制权
HUj+ - acquisition of fixed assets 购置固定资产
)K{o<m~WAo acquisition of shell “买壳”
9v~1We;{$ acquisition price 收购价
j#N(1}r=1 act of God 天灾
f5@.^hi[ acting partner 执事合伙人
DVObrL)znL active market 买卖活跃的市场；交投畅旺的市场；旺市
&&X$d!V active partner 积极参与的合伙人
C/F@ ]_y
active trading 交投活跃
3YR *
^ actual circulation 实际流通
RK?jtb=&A actual cost 实际成本
mR" uhm}q actual expenditure 实际开支；实际支出
|vv]Z(_ actual income 实际入息；实际收入；实际收益
0/ut:RV0 actual market 现货市场
AK6=Ydu actual price 现货价；实际价格
Q> kiVvc actual profit 实际利润
xM&EL>m>L actual quotation 实盘；实际价位；实际报价
u\`/Nhn actual year basis 按实际年度计算
"?$L'!bM@ actuals 实货
lZ}P{d'f. actuarial investigation 精算调查
Js/N()X actuarial principle 精算原则
FyCBN tCv actuarial report 精算师报告
!0` lu_ZN Actuarial Society of Hong Kong 香港精算学会
F 4Rr2 6M actuarial valuation 精算师估值
_zdNL wE[ actuary 精算师
MzcB3pi ad referendum agreement 暂定协议；有待覆核的协定
[!W5}=^H ad valorem duty 从价税；按值征税
O{~K R/ ad valorem duty system 从价税制
^D >fis ad valorem fee 从价费
ri: , q/- ad valorem tariff 从价关税
sT iYf additional allowance 额外免税额
5\WUoSgy additional amount for unexpired risk 未过期风险的额外款额
( }G !np additional assessable profit 补加应评税利润
Q.yb4 additional assessment 补加评税
/w0sj`;" additional commitment 额外承担
47 KNT7C additional commitment vote 额外承担拨款
YUCC*t additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
L ${m/@9 additional dependent parent allowance 供养父母额外免税额
J<rlz5': additional provision 额外拨款
IAYACmlN& additional stamp duty 附加印花税
Hj2<ZL additional tax 补加税罚款；补加税款
[O\9 9> Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
F'1k<V? adjudged bankrupt 被裁定破产
6.[)`iF+# adjudicated bankrupt 裁定破产人
&Y+e=1a+ adjudication fee 裁定费；评定印花税额手续费；评估契据费
) #a7'Ba adjudication of bankruptcy 裁定破产；宣告破产
E30Ln_^o adjudication of insolvency 裁定无力偿还债务
)T9~8p. adjusted actual 经调整的实数；调整后的实数
M_Bu,<q^ adjusted current assets 经调整的流动资产；调整后的流动资产
$%=G[/i' adjusted figure 经调整的数字；调整后的数额
m~;B:LN< adjusted liabilities 经调整的负债；调整后的负债
!~)90Z! adjusted loss 经调整的亏损；调整后的亏损
(Izf
L1 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
YGETMIT( adjusted profit 经调整的利润；调整后的利润
nWk e#{[ adjusted surplus 经调整的盈余额；调整后的盈余额
;`+`#h3-V adjusted value 经调整的价值；调整后的价值
z?4=h Sy adjustment 调整；修订；理算〔保险〕
fH[Wkif adjustment centre 调剂中心
F_
81l< adjustment lag 调整过程的时间差距；调整时差
w- ALCh8o adjustment mechanism 调整机制
} -74 f adjustment of loss 亏损调整
r_^)1w adjustment process 调整过程；调整程序
NEw $q4 adjustment range 调整幅度
) &:L'N administered exchange rate 受管制汇率
-G-3q6A Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
a fx' administration expenses 行政费用
eeW`JG-E administration fee 手续费；行政费
/D'M 2 4 administration in bankruptcy 破产管理
P3!Atnv2 administration order 遗产管理令
wN(&5rfS administrator 管理人；遗产管理人
{ D+Ym%n administrator of the estate 遗产管理人
P_&p=$ { admission of debt 债项承认书
zW5C1:.3K admission of proof 接纳债权证明
wG8
nw; advance 放贷款项；垫付款项；预支款项；预付款项
oR#Ob#& advance account 暂支帐目；预付款帐户
tb,9a! ? advance compensation 预付补偿金
>La><.z~ advance from shareholder 股东垫款
|4fF T ` advance pending reimbursement 预支以待日后付还
QD$Gw-U-l= advanced economy 先进经济体系
\x(^]/@ advancement 预付；预付财产
{~_ Y _- advances warrant 垫款令
+Ofa#^5);K advancing 贷出
nR[^|CA R adverse balance 逆差
xzr<k Sp adverse exchange 逆汇
'#q4Bc1 advertisement addressed to shareholders 在报章刊登的致股东通告
[1SMg$@< advice for collection 托收通知书
:RiF3h( advice of drawing 提款通知书；汇票通知书
Ys3uPs advice of payment 付款通知
e>AXXUEf Advisory Committee [Securities and Futures Commission]
UFw](%=&M 谘询委员会〔证券及期货事务监察委员会〕
,EI:gLH Advisory Committee on Diversification 经济多元化谘询委员会
G?xJv`"9iC affidavit 誓章；遗产申报誓章
N}x9N. affidavit of no receipt 述明无收款的誓章
< *wM=aq affiliate 联号；联营公司；附属公司
oL-2qtv affiliated company 附属公司；联号；联营公司
N 9LgU)-Jt affirmation [estate duty] 非宗教式宣誓〔遗产税〕
^_W40/c3 affordability 负担能力
"%@v++4y African Development Bank [AfDB] 非洲开发银行
? :uNN after-acquired property 事后取得的财产
n Q-mmY># after-hours dealing 市后交易
$(rc/h0/E after-tax profit 税后盈利；税后利润；税后溢利
J+t s agency agreement 代理协议
Oaa"T8t agency expenses 代理机构的开支
t, HFz6 agency fee 代理费
||Y<f * Agency Law 《代理法》
Ryv_1gR! agent 代理人；承销人
d :rGyA] agent of company 公司代理人
U\vY/6;JI agent's fee 代理人费；经纪费
n_23EcSy aggregate 总计；总数；总体数字
RB$
z]/= aggregate amount 总款额；总额
fd 1C {^c aggregate assets and liabilities 总体资产与负债
a
<wL#Id aggregate at constant price 按固定价格计算的总体数字
? JXa~.dA aggregate demand 总需求
|<c
WllN aggregate gross position 总持仓量
Ej"u1F14J aggregate limit 总限额
PVYyE3`UB aggregate of salaries tax 合计薪俸税
3i=Iu0 aggregate performance 总体表现；总体业绩
HdNnUDb$B aggregate supply 总体供应
suVm g-d aggregate surplus 总盈余
JN(-.8< aggregate total 整体总额
.<YcSG aggregate value 总值；合计价值
Cy@ cLdV aggregated basis 合计基准
3+U]?7t aggregated net chargeable income 合计应课税入息实额
K0Tg|9
aggregation 合并计算；合计；总和
p pN} k)m aggregation of incomes of husband and wife 夫妇入息合并计算
!20X sO aggregation of property 财产的总和
v&;:^jJ8 agio 差价；贴水
GBQn_(b9I Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
:_HF j.JW Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Ia4)uV8 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
c^9tYNn Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
v("wKHWTI@ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
N`$!p9r Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
~x]9SXD% 《香港政府和大韩民国政府关于相互促进和保护投资协定》
MKg,!TELe agreement for a settlement 授产协议
`^6 ,kI-c agreement for assignment 转让协议
orfp>B) 0 agreement for sale 售卖协议；买卖协议
4 b,N8 agreement for sale and purchase 买卖协议
%l !xkCKA agreement for the payment of interest 支付利息协议
|He=LQ }0 agreement for the repayment of money 还款协议
$NG++N agreement of reinsurance 再保险协议
E^CiOTN Agricultural Bank of China 中国农业银行
lm0N5(XP air passenger departure tax 飞机乘客离境税
,={t8lN Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
@PSL s *
airport tax 机场税
i$uN4tVKT alcohol duty 酒精税
(.23rVvnT@ alienation 让与；让渡；转让
~ ?^/u8 alimony 生活费；赡养费
,hRN\Kt)p All Ordinaries Index [AOI] 所有普通股指数
|FNCXlgZ all risks 全险；综合险
a`c:`v2o All Sales Record for Stock Market 《股票市场成交报告》
46No%cSiG Allied Capital Resources Limited 新联财务有限公司
^%<pJMgdF all-items index [Consumer Price Index] 总指数〔消费物价指数〕
0XU}B\'< allocation letter 拨款信件
3yO=S0` allocation of fund 分配款项；预留款项
'i|rj W( allocation of profit 利润分配；溢利分配
i.y)mcB4 allocation warrant 拨款令
-x*2t;%z{U allotment 分配；配股
MesRa( allotment notice 股份配售通知；配股通知
]?LB?:6 allotment of shares 股份分配
5V5w:U>_z allowable 可获宽免；免税的
55 DE\<r allowable business loss 可扣除的营业亏损
GbZ;#^S allowable expenses 可扣税的支出
jNyoN1M allowance 免税额；津贴；备抵；准备金
J/x2qQ$9 allowance for debts 债项的免税额
uGVy6, allowance for depreciation by wear and tear 耗损折旧免税额
{eT.SO allowance for funeral expenses 殡殓费的免税额
Xm!-~n@-m7 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
`/IKdO*!S allowance for repairs and outgoings 修葺及支出方面的免税额
cg T allowance to debtor 给债务人的津贴
NXk!qGV2 alteration of capital 资本更改
anN#5jt alternate trustee 候补受托人
:d,^I@] amalgamation 合并
0L-!!
c3 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
H9 tXSh ambit of charges 征税范围；收费范围
01@t~v3!Z amended valuation 经修订的估值
4P8* k[. American Commodities Exchange 美国商品交易所
dcfe_EuT American Express Bank Limited 美国运通银行
z\!K<d"Xv American Stock Exchange 美国证券交易所
TnH\ O$ amortization 摊销
el PE%' amount due from banks 存放银行同业的款项
L}k/9F.5 amount due from banks abroad 存放海外银行同业的款项
S4o$t -9l amount due from holding companies 控股公司欠款
; H0 {CkH amount due from local banks 存放本港银行同业的款项
>Aq:K^D/3F amount due to banks 银行同业的存款
n.}T1q|l amount due to banks abroad 海外银行同业的存款
}JgYCsF/f amount due to holding companies 控股公司存款
[2c{k amount due to local banks 本港银行同业的存款
1DJekiWf amount due to outport banks 外埠银行同业的存款
2N [= amount for note issue 发行纸币的款额
47>>4_Hz amount of bond 担保契据的款额
Xrqx\X amount of consideration 代价款额
dp5cDF} l amount of contribution 供款数额
%Y nmuZ amount of indebtedness 负债款额
5K%W a ]W amount of principal of the loan 贷款本金额
oF&l-DHp amount of rates chargeable 应征差饷数额
g=8un`]7 amount of share capital 股本额
WcUJhi^\C amount of sums assured 承保款额
!36]ud& amount of variation 变动幅度
uE5X~ amount of vote 拨款数额
~/#1G. H amount payable 应付款额
2DDsWJ; amount receivable 应收款额
\ ?fI t? Amsterdam Stock Exchange 阿姆斯特丹证券交易所
^A_;#vK analysis 分析
t0E 51Ic@ ancillary risk 附属风险
A*yi"{FLi annual account 周年帐目；周年帐目报表；年度决算；年结
nHXX\i annual accounting date 年结日期
*f+: <=i annual allowance 每年免税额；年积金；年度津贴；年津
hGTV;eU annual balance 年度余额
Jh/ E@}' annual disposable income 每年可动用收入
X` YwP/D annual estimates 周年预算
v3[@1FQ" annual fee 年费
6p;m\ annual general meeting 周年大会
evuZY X@ annual growth rate 年增率；每年增长率
)xU-;z0"~ annual long-term supplement 长期个案每年补助金
/F /;G*n annual pensionable emolument 可供计算退休金的年薪
Gu0 ,)jy\ annual report 年报
r7m D{0s* Annual Report on the Consumer Price Index 《消费物价指数年报》
4@ 3 [ annual return 周年报表；周年申报表；每年报税表格
`)$_YZq|SR Annual Return Rules 《周年报表规则》
-0uV z) annual review of consumer prices 每年消费物价回顾
V|D] M{O annual roll-forward basis 逐年延展方式
[U{UW4 annual salary 年薪
Z}6^ve annual statement 年度报表；年度决算表
5jcte<
5I_ 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 7No ls{ annuitant 年金受益人
KA s 1(oG annuity 年金
>]D4Q<TY annuity contract 年金合约
kAYb!h[` annuity on human life 人寿年金
pbXi9|bI antecedent debt 先前的债项
6QQfQ, ante-dated cheque 倒填日期支票
G=9d&N anticipated expenditure 预期开支
uKr1Z2 anticipated net profit 预期纯利
7 A$B{ anticipated revenue 预期收入
e &< yX anti-inflation measure 反通货膨胀措施
5z$,6T anti-inflationary stance 反通货膨胀立场
u'~;Y.@i' apparent deficit 表面赤字
Rd*[%) apparent financial solvency 表面偿债能力
$14:(< apparent partner 表面合伙人
!0VfbY9C application for personal assessment 个人入息课税申请书
(= x"Y{% application of fund 资金应用
[#^#+ |{\ application to release as liquidator and to destruct the books of accounts and documents
^C)n$L>C0 申请免除清盘人职务及毁灭帐簿与文件
32)tJ|m appointed actuary 委任精算师
7;:#;YS ha appointed auditor 委任核数师；委任审计师
:3h{ A`u appointed trustee 委任的受托人
%|W.^q appointer 委任人
B^ 7eo W apportioned pro rata 按比例分摊
CB\{! apportionment 分配；分摊
=3xE: Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
F" +o@9] apportionment formula 分摊方程式
K,ej%Vtz apportionment of estate duty 遗产税的分摊
v-j3bB appraisal 估价；评估
*Nb#W! appreciable growth 可观增长
gk0 .zz([ appreciable impact 显着影响
_u0$,Y?& | appreciable increase 可观增长
:*514N appreciation 增值；升值
3
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)$GIN/i appreciation of the exchange value of Hong Kong dollar 港元汇值上升
\*vHB`.,ey appreciation tax 增值税
1%[_` J;>Z appropriation 拨款；拨用；拨付
\;5\9B"i appropriation account 拨款帐目
IIFMYl gF Appropriation Bill 拨款法案
UPU+ver appropriation-in-aid system 补助拨款办法
{lG@hN' approved assets 核准资产
b& ) 5:&MI approved basket stock 认可一篮子证券
KxGX\
approved budget 核准预算
\ gwXH approved charitable donation 认可慈善捐款
Njc%_&r approved charitable institution 认可慈善机构
Yf_6PGNzX approved currency 核准货币；认可货币
EV M7Q> approved estimates 核准预算
&7mW9] approved estimates of expenditure 核准开支预算
zk_Eb?mhwV approved overseas insurer 核准海外保险人
Ol /\t approved overseas trust company 核准海外信托公司
, $*IzL~ approved pooled investment fund 核准汇集投资基金
$"JpFT approved provident fund scheme 认可公积金计划
{Bvj"mL]j approved provision 核准拨款
F?+3%>/A @ approved redeemable share 核准可赎回股份
F t&+vS approved regional stock 认可地区性证券
RF}X
ER approved retirement scheme 认可退休金计划
yY{kG2b, approved subordinated loan 核准附属贷款
66&EBX} arbitrage 套戥；套汇；套利
>zvY\{WY arbitrageur 套戥者；套汇者
zSTR^sgJ arbitrary amount 临时款项
)>\}~s arrangement 措施；安排；协定
y8Xv~4qQW arrears 欠款
5i6
hp;= arrears of pay 欠付薪酬
jjs&`F y, arrears of revenue 逾期未收税款；逾期未收的帐项
JNI>VP[c articles of association 组织章程；组织细则；组织章程细则
?WI3/>:< Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
`NRH9l>B7 ascertainment of profit 确定利润
~^I > #Dd "Asia Clear" “亚洲结算系统”
pcS+o Asia Commercial Bank Ltd. 亚洲商业银行有限公司
hi2sec|;< Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
vE, 37 Asian Development Fund [ADF] 亚洲发展基金
0X|_^"! Asian dollar bond 亚洲美元债券
2RtHg_d_l Asian dollar market 亚洲美元市场
$& ~;@*[ Asian dollar rate 亚洲美元利率
. 9G<y 4 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
yTM 3^R( Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
$o?@ 0 asked price 沽盘；喊价；索价；卖方报价
o5o^TW{ assessable income 应评税入息
* A|-KKo\ assessable loss 应评税亏损
u0)7i.!M assessable profit 应评税利润
sRHA."A!8 assessable value 应评税值
n| O [a6G assessed profit 估定利润
M(q'%XL^ assessed value 经评估价值
L6P1L) assessment 评税；评定；估价；评税单
^H'a4G3 assessment number 评税编号；估价编号
F N[R(SLbL assessment of additional tax 补加税评税
`s#Hq\C assessment of performance 业绩评估；实绩评价
a~LC+8|JW Assessor 评税主任
:& XH?/Wi asset price bubbles 资产价格泡沫
34|a\b} asset-backed securities 具资产保证的证券
:,pSWfK H assets accretion 资产增值
9W`Frx'h1 assets and liabilities 资产与负债
y %8op:' assets betterment statement 资产递增表；资产改进表
H5 >hx { assets lending 实物放款；有抵押贷款
E4.SF|=x assets of the company passing on the death 死者去世时转移的公司资产
4 {GU6v)f assets pledged as security for liabilities 用作负债抵押的资产
x<i}_@Sn_+ assets portfolio 资产投资组合
L #[]I, assets price 资产价格
q> :$c0JY assets quality 资产质素
&O\(;mFc assets realization 资产变现
S&jesG-F assets refinancing arrangement 资产再集资安排
mY !iu(R1 assets securitization 资产证券化
Fig&&b a assets situated outside Hong Kong 在香港以外地方的资产
)u ?' ; assets stripping 削减资产；拆卖资产
iX{G]< n assets value 资产值
`BFIC7a assignee 承让人
._:nw=Y0<} assignment 转让；转让书；转让契
X2 6
assignment of interest 权益转让
.S\&L-{ assignment of letters patent and trade mark 专利证书及商标转让
SF ]@| assignment of property 物业转让；物业转让书
=4! n Fi assignment right 转让权
C. MoKa3 assignor 转让人
vC;]jJb: associate 有联系的人；有关连人士；相联者；合伙人；联系人
^t "iX9 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
o`,Qku k associate member 附属会员
\[2lvft! associated body corporate 相联法人团体
'fwU]Hm associated company 相联公司；联属公司
u~zs*
qp associated corporation 相联法团
%~ |HFYd Association of Chartered Certified Accountants [ACCA] [United Kingdom]
#1-xw~_ 公认会计师公会〔英国〕
'WyTI^K9 Association of Futures Exchange Brokers 香港期货经纪协会
VxO%rq3 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
s Wjy6; association of underwriters 承保人组织
c8 K3 .&P6 assumption of control 接管
d onw(_= assurance 担保；保险；转易；转易书
bE uaOBc assurance of interest 权益的转易
!{^\1QK at 19XX price 按一九ＸＸ年价格计算
*DI)? at a discount 按赔价计算；按贴水价格计算；打折扣
Z^KA at a premium 按溢价计算；按升水价格计算
RH;:9_* F at call 通知付款；按通知
eEc4bV Qa at constant market price 按固定市价计算
YMpf+kN at constant price 按固定价格计算
}}{!u0N},V at cost 按成本计算
%Tn #- at current market price 按当时市价计算；按现时市价计算
%%%fL;-y at current price 按当时价格计算；按现时价格计算
^>4o$ } at factor cost 按要素成本计算；按生产要素成本计算
f ,i5iSYf at money-of-the-day price 按付款当日价格计算
pj|pcv ^ at or better 按指定或较佳价位〔买卖指令〕
vW,snxK6y& at par 按面值计算；平价
qUF'{K at sight 见票即付
i@"e,7mSG at the close 按收市盘
7[v%GoE at the opening 按开市盘
H/F+X?t$0 attestation 见证；见证条款
ug 7o>PX at-the-money option 平价期权
/x@RNd Kv attorney 受权人；受托代表人
e59dVFug.U attornment 新拥有人承认书
U4?(A@z9^ attributable profit 可归属利润
t-%Q`V=[ attributable share value 可归属股份价值
I{0 k Auckland Stock Exchange 奥克兰证券交易所
)w~Fo, auction 拍卖
}71LLzG`/ auctioneer 拍卖商
Z5G!ct:W audit 审计；核数
g 8;D/ Audit Commission 审计署
)YW<" $s Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
;a"q'5+Ne 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
omZO+=8Q audit review 帐目审查
0O!cN_l| Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
,0$)yZ3*3, audited account 审计帐目；经审计的帐目
FXKF\1`( H audited annual account 经审计的周年帐目
)bO BQbj audited balance sheet 经审计的资产负债表
}WFf''Z- auditor 核数师；核数主任；审计师
XdgUqQb} auditor's certificate 核数师证明书；审计师证明书
1-SVCk
- auditor's report 核数师报告；审计师报告
%6j)=IOts Aussie bond 澳元债券
e>'H
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1nj(h g Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
=#5D(0Ab Australia All Ordinaries Index 澳洲所有普通股票指数
=x#FbvV Australian Dollar [AUD] 澳元
\@a$' Australian Options Market 澳大利亚期权市场
@# P0M--X Australian Securities Commission 澳洲证券事务监察委员会
R_P}~l Australian Society of Certified Practising Accountants 澳洲执业会计师公会
.o{0+fC# Australian Stock Exchange 澳大利亚证券交易所
I lR\
# Austrian Schilling [ATS] 奥地利先令
}Sy xPXs authentication 认证；鉴证
&U HPX?x authority to purchase 委托购买证；委购书
6" T ['6:j authorization 认可；核准；授权；授权书
d P$GThGl authorization by direction 指示授权
lB8 i l2& authorization by instruction 指令授权
% u{W7 authorization by warrant 令状授权
5R$G(Ap_ authorization of unit trust 单位信托的认可
H2gj=krK authorized agent 指定代理人
Lr;(xw\[' authorized capital 法定资本
xk~I N%\ authorized clerk 出市员
84z TCX authorized dealer 认可交易商
k?nQ?B
W authorized financial institution 认可财务机构
;d.K_P authorized fund 认可基金
u?ek|%Ok authorized fund house 获授权的基金公司；认可基金公司
]T!
}XXK authorized institution 认可机构
>>d m }X authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
{X]R-1> authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
pC,o2~%{ authorized insurer 获授权保险人；获认可承保人
co 4h*?q authorized investment 特准投资项目
;E2>Ovv authorized person 获授权人
SD\=
m/W authorized representative 获授权代表
D:\ g,\Z authorized share capital 法定股本
vQ V K$n` automated quotation system 自动报价系统
>r/rc`Q Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
5@Bu99` 自动交易系统〔香港期货交易所有限公司〕
=`n]/L"Q automatic adjustment mechanism 自动调整机制
cNpe_LvW automatic adjustment system 自动调整系统
}0 hL~ i Automatic Clearing House 自动票据交换所
F X < b:# automatic exchange rates accumulation system 自动化汇率累集系统
_&3<6$}i" Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
dGfVZDsr] automatic teller machine [ATM] 自动柜员机
| aQ"3d autopay 自动转帐
X8eJ4% available assets 可用资产
w le@v Cmr available fiscal reserve 现存财政储备
Ey{%XR +*; available profit 可用利润
- "*r Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
o;"OSp average 平均；平均数；海损
6~:Sgt nU average basic salary 平均基本薪金
`[#x_<\t average consumer expenditure 平均消费开支；一般消费开支
({0)@+V8 average cost 平均成本
rtJl _0` average cost of land production 增辟土地平均成本
~Aad9yyi average daily turnover 平均每日成交额
.V9e=yW!* average daily wage rate 平均每日工资率
UnDgu4#R`A average expenditure pattern 平均开支模式
5y2?
f average growth rate 平均增长率
iyZ Z}M average net fixed assets 固定资产平均净值
~\ nBjM2 average of relatives 相对价格平均数
;32#t[i b average price 平均价格
nq} Q average propensity to consume 平均消费倾向；一般消费倾向
_?7#MWe& average propensity to save 平均储蓄倾向；一般储蓄倾向
0XwHP{XaO average rate 平均率
h<l1]h+x average revenue 平均收入；平均收益
/NT[ETMk+ average stock 平均库存；平均存货
V5" CSMe average yearly rent 平均年租
~H)4)r^ avoidance of double taxation 避免双重课税
m^%|ZTrwN7 avoidance of tax 避税
