A:
WrGz` A share Ａ股；甲类股份
MYb^ILz H3 abatement of tax 减税；减扣免税额
8?7gyp!k_f ABN AMRO Bank N.V. 荷兰银行
0 w_2E above-the-line expenditure 线上项目支出；经常预算支出
_~ipO 1* above-the-line receipt 线上项目收入；经常预算收入
U@$=0* ABSA Asia Limited 南非联合亚洲有限公司
I2wT]L UV absolute change 绝对数值变更
20t</lq. absolute expenditure 实际开支
/:}z*a absolute guideline figure 绝对准则数字
ohA@ Zm8O absolute interest 绝对权益
c.\J _^ absolute order of discharge 绝对破产解除令
fii\&p7z absolute profit margin 绝对利润幅度
Dy[
YL absolute value 实值；绝对值
F^]?'`7md absolutely vested interest 绝对既得权益
cs%NsnZ absorbed cost 已吸收成本；已分摊成本
i Y2%_b!5 absorption 吸收；分摊；合并
} bs2Rxkh absorption rate 吸收率；摊配率；分摊率
69v[* InSd ACB Finance Limited 亚洲商业财务有限公司
XTZI ! acceptable form of reciprocity 合理的互惠条件
j8G>0f) acceptable rate 适当利率；适当汇率
%T&#JF+; acceptance agreement 承兑协议
",ic"
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Nv
iPrp>c acceptor 承兑人；接受人；受票人
ZREAEGi{ acceptor for honour 参加承兑人
H5N(MihT accident insurance 意外保险
dIo|i,- Accident Insurance Association of Hong Kong 香港意外保险公会
nAp7X-t accident insurance scheme 意外保险计划
4D/mm(2d$ accident year basis 意外年度基准
>)N}V'9 accommodation 通融；贷款
Lz
VvUV k accommodation bill 通融票据；空头票据
RhJL`>W` accommodation party 汇票代发人
2,>q(M6,EA account balance 帐户余额；帐户结余
qKL_1
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!!c.cv' account collected in advance 预收款项
I k#>6 account current book 往来帐簿
8bX\^&N account of after-acquired property 事后取得的财产报告
\?} {wh8 account of defaulter 拖欠帐目
&\C{,:[ account payable 应付帐款
rr[9sk`^H account payee only [A/C payee only] 只可转帐；存入收款人帐户
rwxJR@Ttn account receivable 应收帐款
fuH Dif, account receivable report 应收帐款报表
)W@H account statement 结单；帐单；会计财务报表
y(RbW_
? account title 帐户名称；会计科目
XU0"f!23x accountant's report 会计师报告
N[}XLhbt Accountant's Report Rules 会计师报告规则
Ej1 [ry accounting and auditing procedure 会计与审计程序；会计与核数程序
>NwrJSx Accounting Arrangements 《会计安排》
O D" eB? accounting basis 会计基础
EMH?z2iGd accounting by Official Receiver 破产管理署署长呈交的帐目
T
T0O % Accounting Circular 《会计通告》
n20H{TA accounting class 会计类别
=* 'X accounting date 记帐日期；会计结算日期
7l Aa6"Y68 accounting for money 款项核算
gzDb~UEoF Accounting Officer 会计主任
RWBmQg^]X accounting period 会计报告期；会计期
r _r$nl accounting policy 会计政策；会计方针
su=.4JcK accounting practice 会计惯例
zck)D^, aO accounting principle 会计准则
U2 A Nu| accounting record 会计记录
[j um q1 accounting report 会计报告
B>47Ic Accounting Services Branch [Treasury] 会计事务部〔库务署〕
]dDyz[NuvD Accounting Society of China 中国会计学会
,)L.^< accounting statement 会计报表
vS<;:3 accounting system 会计制度；会计系统
q0y ?$XS accounting transaction 会计事项；帐务交易
/KKX;L[D( accounting treatment 会计处理
v *:m|wl accounting year 会计年度
A| >a
Gy accretion 增值；添加
wCvD4C.WH accrual 应计项目；应累算数目
t9pPG {1 accrual basis 应计制；权责发生制
nbpN+a% accrual basis accounting 应计制会计；权责发生制会计
7<.f &1MgI accrue 应累算；应计
o7 !@WOeZ3 accrued benefit 应累算利益
'~ ]b;nA accrued charges 应计费用
ij hMJ?3 accrued cumulative preference share dividend 应累算的累积优先股股息
{/7'uD\
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&P ;6P4x accrued interest payable 应付利息；应计未付利息
wU#Q>ut'% accrued interest receivable 应收利息；应计未收利息
*rEW@06^\ accrued right 累算权益
A)7'\JK7b accruing profit 应累算的利润
Y gWnP p accumulated fiscal reserve 累积财政储备
P 6=|C; [ accumulated profit 累积利润；滚存溢利
C1G Wi4) accumulated reserve 累积储备
5WZL B = accumulation of surplus income 累积收益盈余
~`N |sI, acquired assets 既得资产
j#p3 c acquisition 收购；购置；取得
OC\C^ Yh*U acquisition cost 购置成本
U |4% ydG acquisition expenses 购置费用
F 37,u| acquisition of 100% interest 收购全部股权
U3U eT a_ acquisition of control 取得控制权
;8 b f5 acquisition of fixed assets 购置固定资产
f CVSVn"o acquisition of shell “买壳”
Ta[}k/zW acquisition price 收购价
L, kF] act of God 天灾
N]=.I acting partner 执事合伙人
W4YC5ZH{l active market 买卖活跃的市场；交投畅旺的市场；旺市
MoF Z active partner 积极参与的合伙人
yz+r @I5 active trading 交投活跃
5g &'n actual circulation 实际流通
]CL70+[^9 actual cost 实际成本
%B o Jt-v actual expenditure 实际开支；实际支出
{j q-d L actual income 实际入息；实际收入；实际收益
]JM9 ^F actual market 现货市场
D>1Dao actual price 现货价；实际价格
@LmUCP~ actual profit 实际利润
7v:;`6Jb actual quotation 实盘；实际价位；实际报价
w\QpQ~OX actual year basis 按实际年度计算
(HJ60Hj actuals 实货
hmi15VW actuarial investigation 精算调查
B=p'2lla actuarial principle 精算原则
O ,; SA actuarial report 精算师报告
P~*fZ)\}F@ Actuarial Society of Hong Kong 香港精算学会
7 )]G"m{ actuarial valuation 精算师估值
3whyIXs actuary 精算师
oy
|@m|J ad referendum agreement 暂定协议；有待覆核的协定
~>EVI=? ad valorem duty 从价税；按值征税
s-Dtk O
ad valorem duty system 从价税制
':[y]ep(~| ad valorem fee 从价费
X3>(K1 ad valorem tariff 从价关税
5u!cA4e" additional allowance 额外免税额
qjFgy)qV additional amount for unexpired risk 未过期风险的额外款额
0j yokER additional assessable profit 补加应评税利润
C m&itG additional assessment 补加评税
LSs={RD2+p additional commitment 额外承担
!`Wu LhB` additional commitment vote 额外承担拨款
&0"` \~lA additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
YUH/ tl additional dependent parent allowance 供养父母额外免税额
o] j* additional provision 额外拨款
K XGs'D additional stamp duty 附加印花税
3_ >R's8P additional tax 补加税罚款；补加税款
N$+"zJmw& Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
p)ONw"sb adjudged bankrupt 被裁定破产
Q9' p2@Z adjudicated bankrupt 裁定破产人
_`\INZe-G adjudication fee 裁定费；评定印花税额手续费；评估契据费
g,;MV7yE adjudication of bankruptcy 裁定破产；宣告破产
Q&J,"Vxw adjudication of insolvency 裁定无力偿还债务
Z*)<E) adjusted actual 经调整的实数；调整后的实数
We ->d |= adjusted current assets 经调整的流动资产；调整后的流动资产
|bk *Lgkzw adjusted figure 经调整的数字；调整后的数额
a !IH-XJ2 adjusted liabilities 经调整的负债；调整后的负债
S;NXOsSu adjusted loss 经调整的亏损；调整后的亏损
3%} Ma, 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
aI<~+ ] adjusted profit 经调整的利润；调整后的利润
1mX*0> adjusted surplus 经调整的盈余额；调整后的盈余额
x6t;= adjusted value 经调整的价值；调整后的价值
GXfVjC31z adjustment 调整；修订；理算〔保险〕
B'Wky>5) adjustment centre 调剂中心
X=3@M_Jzo adjustment lag 调整过程的时间差距；调整时差
HZ}*o%O adjustment mechanism 调整机制
CytpL`&^] adjustment of loss 亏损调整
!r|X6`g adjustment process 调整过程；调整程序
]Q3Gj@6 adjustment range 调整幅度
4(R2V] administered exchange rate 受管制汇率
=Wf@'~K0k" Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
ZYA (Bg^ administration expenses 行政费用
$c}0 L0 administration fee 手续费；行政费
6fkr!&Dy7 administration in bankruptcy 破产管理
Pio^5jhB6 administration order 遗产管理令
ca =e_sg administrator 管理人；遗产管理人
|=LkV"_v administrator of the estate 遗产管理人
f2wW2]Fg admission of debt 债项承认书
CC\z_C*P-p admission of proof 接纳债权证明
kgz{m;R advance 放贷款项；垫付款项；预支款项；预付款项
HhvG#Sam! advance account 暂支帐目；预付款帐户
^NDX4 d; advance compensation 预付补偿金
{ rT`*P~ advance from shareholder 股东垫款
#E9['Jn Z advance pending reimbursement 预支以待日后付还
/<0D
E22 advanced economy 先进经济体系
IMza
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S F>D:$a advances warrant 垫款令
C t)MvZ advancing 贷出
Gq*)]X{U a adverse balance 逆差
& r%*_pX adverse exchange 逆汇
B5:g{,C advertisement addressed to shareholders 在报章刊登的致股东通告
:,m)D775S advice for collection 托收通知书
$]kg _l) advice of drawing 提款通知书；汇票通知书
v=tj.Vg advice of payment 付款通知
#ja`+w} Advisory Committee [Securities and Futures Commission]
(x
qA.(F 谘询委员会〔证券及期货事务监察委员会〕
pGY]Vw Y Advisory Committee on Diversification 经济多元化谘询委员会
cA?
x( affidavit 誓章；遗产申报誓章
Wq(l :W' affidavit of no receipt 述明无收款的誓章
aLi_Hrb9 affiliate 联号；联营公司；附属公司
[+g@@\X4 affiliated company 附属公司；联号；联营公司
,:4DN&< affirmation [estate duty] 非宗教式宣誓〔遗产税〕
v9U(sEDq affordability 负担能力
-vHr1I< African Development Bank [AfDB] 非洲开发银行
"<x~{BN ? after-acquired property 事后取得的财产
-j _I_ after-hours dealing 市后交易
k-V I9H!, after-tax profit 税后盈利；税后利润；税后溢利
e({fY.)SGo agency agreement 代理协议
R9h>I3F=c agency expenses 代理机构的开支
T[-c| agency fee 代理费
8e!DDh Agency Law 《代理法》
V<4+g/ agent 代理人；承销人
\bm6/fhA: agent of company 公司代理人
Eqbe$o`dd agent's fee 代理人费；经纪费
QaWHz
aggregate 总计；总数；总体数字
`QdQ?9x{F aggregate amount 总款额；总额
,6;xr'[o* aggregate assets and liabilities 总体资产与负债
3g [j%`k aggregate at constant price 按固定价格计算的总体数字
pXh~#o6 V aggregate demand 总需求
9 9 "[b aggregate gross position 总持仓量
;{f?? G aggregate limit 总限额
e j%;%`C- aggregate of salaries tax 合计薪俸税
rLh9`0|D aggregate performance 总体表现；总体业绩
vX0 "S aggregate supply 总体供应
kq~[k. aggregate surplus 总盈余
1@ ^Ek8C aggregate total 整体总额
\c~{o+UD- aggregate value 总值；合计价值
s!ZW'`4!z aggregated basis 合计基准
j;20JA/b aggregated net chargeable income 合计应课税入息实额
b"M`@';+ aggregation 合并计算；合计；总和
4r[pMJi q aggregation of incomes of husband and wife 夫妇入息合并计算
$54=gRo^ aggregation of property 财产的总和
cZr G:\A agio 差价；贴水
XD kS
^9 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
n2d8;B# Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
58&{5YpS 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
3` k[!! Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
pSQCT 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
vZE|Z[M+< Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
-/ UXd4S 《香港政府和大韩民国政府关于相互促进和保护投资协定》
m0 j|58~ agreement for a settlement 授产协议
:,NFFN agreement for assignment 转让协议
e" E qi- agreement for sale 售卖协议；买卖协议
qsihQ d agreement for sale and purchase 买卖协议
mT6q}``vtG agreement for the payment of interest 支付利息协议
/e|[SITe agreement for the repayment of money 还款协议
8Y\OCwO agreement of reinsurance 再保险协议
C NfJ:e2 Agricultural Bank of China 中国农业银行
[Iw>|q <e air passenger departure tax 飞机乘客离境税
wKk
3)@il Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
hu P ^2*c airport tax 机场税
&^&$!Xmu9 alcohol duty 酒精税
[O7w = alienation 让与；让渡；转让
{b'}:aMc alimony 生活费；赡养费
hG3m7ht All Ordinaries Index [AOI] 所有普通股指数
A{z>D`d all risks 全险；综合险
3 +(yI 4 All Sales Record for Stock Market 《股票市场成交报告》
]eYd8s+ Allied Capital Resources Limited 新联财务有限公司
L/q]QgCoA all-items index [Consumer Price Index] 总指数〔消费物价指数〕
]bTzbu@ allocation letter 拨款信件
j9URl$T: allocation of fund 分配款项；预留款项
- J"qrpZ^ allocation of profit 利润分配；溢利分配
x*me'?q allocation warrant 拨款令
dU oWo3r= allotment 分配；配股
E+}GxFG-: allotment notice 股份配售通知；配股通知
;GE26Ymqly allotment of shares 股份分配
Cs:+93w allowable 可获宽免；免税的
^n&]HzT`y allowable business loss 可扣除的营业亏损
s>jr1~~3O_ allowable expenses 可扣税的支出
X-kXg)!Bg allowance 免税额；津贴；备抵；准备金
]6{(Hjt allowance for debts 债项的免税额
qGnPnQc allowance for depreciation by wear and tear 耗损折旧免税额
B y?nd) allowance for funeral expenses 殡殓费的免税额
7~wFU*P1 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
5zNSEI"PY allowance for repairs and outgoings 修葺及支出方面的免税额
5^i.;>(b allowance to debtor 给债务人的津贴
,< @,gZ ru alteration of capital 资本更改
]<27Sw&yaG alternate trustee 候补受托人
17>5#JLP amalgamation 合并
= U4 f}W; ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
+65oC x
ambit of charges 征税范围；收费范围
Z+Yeg amended valuation 经修订的估值
o]Z
_@VI American Commodities Exchange 美国商品交易所
>=if8t! American Express Bank Limited 美国运通银行
2E^"r jLm American Stock Exchange 美国证券交易所
)]%e amortization 摊销
(V gNb&Yo9 amount due from banks 存放银行同业的款项
7:n?PN(p6a amount due from banks abroad 存放海外银行同业的款项
(y1$MYZ Q amount due from holding companies 控股公司欠款
C ,o : amount due from local banks 存放本港银行同业的款项
VmN}F MGN amount due to banks 银行同业的存款
DH5bpg&T amount due to banks abroad 海外银行同业的存款
b,#` n amount due to holding companies 控股公司存款
8y$5oD6g9 amount due to local banks 本港银行同业的存款
m</]D WJ amount due to outport banks 外埠银行同业的存款
}>2t&+v+ amount for note issue 发行纸币的款额
gaQ[3g amount of bond 担保契据的款额
w{PUj amount of consideration 代价款额
L-#e?Y}$J amount of contribution 供款数额
(O$}(Tn amount of indebtedness 负债款额
D =$4/D:; amount of principal of the loan 贷款本金额
}@d>, 1DU amount of rates chargeable 应征差饷数额
pe|X@o amount of share capital 股本额
'gCJ[ ce amount of sums assured 承保款额
gs?8Wzh90* amount of variation 变动幅度
:'Zx{F ` amount of vote 拨款数额
LU%#m Y amount payable 应付款额
c$9sF@K? amount receivable 应收款额
R7lYu\mA Amsterdam Stock Exchange 阿姆斯特丹证券交易所
WFouoXlG0 analysis 分析
tKwn~T ancillary risk 附属风险
J*5hf: ?i annual account 周年帐目；周年帐目报表；年度决算；年结
14mf}"z\ annual accounting date 年结日期
/ vHYM S annual allowance 每年免税额；年积金；年度津贴；年津
d$pYo)8o({ annual balance 年度余额
Y?<)Dg .[ annual disposable income 每年可动用收入
Gb;99mE annual estimates 周年预算
z&O#v9.NE| annual fee 年费
\.o=icOx annual general meeting 周年大会
wb
b*nL|P annual growth rate 年增率；每年增长率
kP@H G<~ annual long-term supplement 长期个案每年补助金
IXnb]q. annual pensionable emolument 可供计算退休金的年薪
nE_Cuc>K\ annual report 年报
yq?]V7~ Annual Report on the Consumer Price Index 《消费物价指数年报》
kd yAl, annual return 周年报表；周年申报表；每年报税表格
Tr~sieL Annual Return Rules 《周年报表规则》
rWA6X DM7 annual review of consumer prices 每年消费物价回顾
I?B,sl_w annual roll-forward basis 逐年延展方式
80C(H !^ annual salary 年薪
kVd5,Qd annual statement 年度报表；年度决算表
0Z"s_r }h 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
jgG$'|s} annuitant 年金受益人
u^t$ cLIZ annuity 年金
c&E]E( annuity contract 年金合约
2`EVdl7B] annuity on human life 人寿年金
1B 5:s,Oyj antecedent debt 先前的债项
\wYc1M@7V ante-dated cheque 倒填日期支票
qe<Hfp/p anticipated expenditure 预期开支
"Ht '{ & anticipated net profit 预期纯利
XIKvH-0& anticipated revenue 预期收入
5$kdgFq( anti-inflation measure 反通货膨胀措施
J96uyS* anti-inflationary stance 反通货膨胀立场
:_v!#H) apparent deficit 表面赤字
@OzMiN apparent financial solvency 表面偿债能力
Hfh!l2P apparent partner 表面合伙人
fN@{y+ 6 application for personal assessment 个人入息课税申请书
pe.Ml7o" application of fund 资金应用
u"`*DFjo* application to release as liquidator and to destruct the books of accounts and documents
*7ZtNo[+ 申请免除清盘人职务及毁灭帐簿与文件
=_l)gx+Y+y appointed actuary 委任精算师
++b$E&lYU appointed auditor 委任核数师；委任审计师
|#k@U6`SG appointed trustee 委任的受托人
}Al YNEY appointer 委任人
onw jn+"& apportioned pro rata 按比例分摊
l-<`m#/v apportionment 分配；分摊
Sm)u9 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
V7EQ4Om:It apportionment formula 分摊方程式
TN\|fzj apportionment of estate duty 遗产税的分摊
R:M,tL-l appraisal 估价；评估
V,Q4n%h1. appreciable growth 可观增长
)hBE11,PB appreciable impact 显着影响
(!3;X"l appreciable increase 可观增长
Hkege5{ appreciation 增值；升值
##cnFQCB appreciation against other currencies 相对其他货币升值
&dr@6-xaq appreciation of the exchange value of Hong Kong dollar 港元汇值上升
i)M EK#{ appreciation tax 增值税
FH8k'Hxg appropriation 拨款；拨用；拨付
{WQq}-( appropriation account 拨款帐目
ygzxCn|# Appropriation Bill 拨款法案
s9 @S d appropriation-in-aid system 补助拨款办法
.fp&MgiQ approved assets 核准资产
5pfYEofK[ approved basket stock 认可一篮子证券
~W-cGb3c approved budget 核准预算
5!(?m~jJ approved charitable donation 认可慈善捐款
Be2lMC approved charitable institution 认可慈善机构
19W:-Om approved currency 核准货币；认可货币
lq>AGw approved estimates 核准预算
H; Ku
w approved estimates of expenditure 核准开支预算
t0Mx!p'T approved overseas insurer 核准海外保险人
wP<07t[-g approved overseas trust company 核准海外信托公司
z=g$Exl approved pooled investment fund 核准汇集投资基金
pvF-Y9Xb approved provident fund scheme 认可公积金计划
vcv CD7MD approved provision 核准拨款
BhkoSkr approved redeemable share 核准可赎回股份
[ *>AN7W approved regional stock 认可地区性证券
[ c~kF+8 approved retirement scheme 认可退休金计划
uOd& XW approved subordinated loan 核准附属贷款
K\u_Ji]k arbitrage 套戥；套汇；套利
y t5H oy arbitrageur 套戥者；套汇者
-DjJ",h( $ arbitrary amount 临时款项
mV)+qXC arrangement 措施；安排；协定
pr&=n;_ n arrears 欠款
/<{: I \< arrears of pay 欠付薪酬
e2cP
*J arrears of revenue 逾期未收税款；逾期未收的帐项
6;iJ*2f5V articles of association 组织章程；组织细则；组织章程细则
w!&~??&=} Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
QI_4* ascertainment of profit 确定利润
) #+^
sAO "Asia Clear" “亚洲结算系统”
l 63hLz Asia Commercial Bank Ltd. 亚洲商业银行有限公司
D +RiM~LH8 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
H43MoC Asian Development Fund [ADF] 亚洲发展基金
$n!K6fkX% Asian dollar bond 亚洲美元债券
&%mXYj3y5 Asian dollar market 亚洲美元市场
xfFg,9w8 Asian dollar rate 亚洲美元利率
_>yoX Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
ypdT&5Mqb! Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
\r {W asked price 沽盘；喊价；索价；卖方报价
Ii &7rdoxe assessable income 应评税入息
@t*t+Vqw assessable loss 应评税亏损
Qk9 76 assessable profit 应评税利润
kn"(mJe$ assessable value 应评税值
MY#
assessed profit 估定利润
GVHV =E assessed value 经评估价值
>K9#3
4hP assessment 评税；评定；估价；评税单
jw<pK4?y assessment number 评税编号；估价编号
=L;] ; i assessment of additional tax 补加税评税
fjk\L\1 assessment of performance 业绩评估；实绩评价
VA *y|Q6 Assessor 评税主任
B/~%h | asset price bubbles 资产价格泡沫
r%:+$aIt asset-backed securities 具资产保证的证券
^V$Ajt assets accretion 资产增值
Tou/5?# %e assets and liabilities 资产与负债
)9l^O
assets betterment statement 资产递增表；资产改进表
)q7UxzE+ assets lending 实物放款；有抵押贷款
< -W*$?^ assets of the company passing on the death 死者去世时转移的公司资产
N_:qRpp6i assets pledged as security for liabilities 用作负债抵押的资产
AKMm& (fh% assets portfolio 资产投资组合
;4N; D assets price 资产价格
;22oY>w assets quality 资产质素
sBrI}[oyx assets realization 资产变现
OO[F E3F assets refinancing arrangement 资产再集资安排
zg-2C>(6a assets securitization 资产证券化
5onm]V] assets situated outside Hong Kong 在香港以外地方的资产
,^#yo6- assets stripping 削减资产；拆卖资产
3U_2! zF3_ assets value 资产值
Sb~MQ_ assignee 承让人
a!O0,y assignment 转让；转让书；转让契
"*G.EiLq assignment of interest 权益转让
ZXm/A0 )S assignment of letters patent and trade mark 专利证书及商标转让
_h}kp\sps assignment of property 物业转让；物业转让书
HRB<Y
mP@ assignment right 转让权
jH_JmYd assignor 转让人
f bUr`~Y" associate 有联系的人；有关连人士；相联者；合伙人；联系人
!.d@L6 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
OpHsob~ associate member 附属会员
itC-4^ associated body corporate 相联法人团体
GvBHd%Ot associated company 相联公司；联属公司
;Iq/l %vX associated corporation 相联法团
j_Yp>=+[ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
:0h_K 公认会计师公会〔英国〕
KZ/=IP = Association of Futures Exchange Brokers 香港期货经纪协会
-Z's@'* Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
r? /'!!4 association of underwriters 承保人组织
yj\Nkh assumption of control 接管
1YH+d0UGn assurance 担保；保险；转易；转易书
>p"c>V& 8 assurance of interest 权益的转易
6Oy$gW) at 19XX price 按一九ＸＸ年价格计算
0\e IQp at a discount 按赔价计算；按贴水价格计算；打折扣
[sW3l:^ at a premium 按溢价计算；按升水价格计算
x9JD\vZ at call 通知付款；按通知
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at constant market price 按固定市价计算
>6?__v]9G at constant price 按固定价格计算
ml+; Rmvb at cost 按成本计算
#?S ^kM-0 at current market price 按当时市价计算；按现时市价计算
}9FSO9*&} at current price 按当时价格计算；按现时价格计算
adR)Uq9 at factor cost 按要素成本计算；按生产要素成本计算
P09;ng67 at money-of-the-day price 按付款当日价格计算
r [*Vqcz at or better 按指定或较佳价位〔买卖指令〕
#~
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Y/*m US[oa at sight 见票即付
j-lfMEa$o at the close 按收市盘
' !eKTC> at the opening 按开市盘
.?loO3 m attestation 见证；见证条款
fSokm4]vg at-the-money option 平价期权
j3{D^|0bP attorney 受权人；受托代表人
' 2 PF attornment 新拥有人承认书
`)_dS&_\ attributable profit 可归属利润
q-}Fvel u attributable share value 可归属股份价值
qm" rY\: Auckland Stock Exchange 奥克兰证券交易所
>LOjV 0K/
auction 拍卖
75XJL;W # auctioneer 拍卖商
+nJgl8'^y audit 审计；核数
\nPEyw,U Audit Commission 审计署
X\bOz [\ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
,g2ij 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Z$/xy" audit review 帐目审查
d?A
0MKnl Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
@`q:IIgW audited account 审计帐目；经审计的帐目
BRgXr audited annual account 经审计的周年帐目
iO|se:LY< audited balance sheet 经审计的资产负债表
a,k>Q` auditor 核数师；核数主任；审计师
PoG-Rqe auditor's certificate 核数师证明书；审计师证明书
^")Q YE auditor's report 核数师报告；审计师报告
2N: ,Q8~ Aussie bond 澳元债券
% C| n9* austerity budget 紧缩预算
J IUx Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
S[PE$tYT#t Australia All Ordinaries Index 澳洲所有普通股票指数
;:\<gVi: Australian Dollar [AUD] 澳元
|}= acc/ Australian Options Market 澳大利亚期权市场
X= 5xh Australian Securities Commission 澳洲证券事务监察委员会
nn@-W] Australian Society of Certified Practising Accountants 澳洲执业会计师公会
a7r% X - Australian Stock Exchange 澳大利亚证券交易所
'
a q!^!z Austrian Schilling [ATS] 奥地利先令
J&W)(Cf authentication 认证；鉴证
QdF5Cwf4 authority to purchase 委托购买证；委购书
ZX9 T YN authorization 认可；核准；授权；授权书
<>y;.@}Q authorization by direction 指示授权
gQ Fjr_IS# authorization by instruction 指令授权
42G)~lun-d authorization by warrant 令状授权
&Sw%<N*r authorization of unit trust 单位信托的认可
D~S <U authorized agent 指定代理人
T@2#6Tffo authorized capital 法定资本
e7Xeo +/ authorized clerk 出市员
dJ JP3} M/ authorized dealer 认可交易商
Mo?~_|} authorized financial institution 认可财务机构
v$7QIl_/7 authorized fund 认可基金
U>=Z-
T authorized fund house 获授权的基金公司；认可基金公司
FGigbtj` authorized institution 认可机构
8i >ZY authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
R!\_rc1/ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
EMwS1~3dD authorized insurer 获授权保险人；获认可承保人
! h"Kq>9 T authorized investment 特准投资项目
Rdvk
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]m
g)Q:d, authorized representative 获授权代表
DS+}UO authorized share capital 法定股本
:ubV }; automated quotation system 自动报价系统
4 >F'oqFF Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
n0r+A^] 自动交易系统〔香港期货交易所有限公司〕
[Dk=? + automatic adjustment mechanism 自动调整机制
4|buk]9 automatic adjustment system 自动调整系统
{> eXR?s/ Automatic Clearing House 自动票据交换所
mn, =i automatic exchange rates accumulation system 自动化汇率累集系统
nw -xSS{ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
gw#5j W\ automatic teller machine [ATM] 自动柜员机
Xe wVcRo autopay 自动转帐
g7}Gip}.> available assets 可用资产
TSTl+W available fiscal reserve 现存财政储备
]zj9A]i:a available profit 可用利润
R "n 5 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
}Lc-7[/ average 平均；平均数；海损
[Y|8\Ph`& average basic salary 平均基本薪金
;& < {ey average consumer expenditure 平均消费开支；一般消费开支
> 80;8\ average cost 平均成本
E7t+E)= 8 average cost of land production 增辟土地平均成本
77C'*tt1] average daily turnover 平均每日成交额
e- :yb ^ average daily wage rate 平均每日工资率
]op}y0 average expenditure pattern 平均开支模式
*w^C"^* average growth rate 平均增长率
=5J7Hw&K average net fixed assets 固定资产平均净值
0 Vlk;fIh average of relatives 相对价格平均数
Lm*e5JnV average price 平均价格
ah+~y,Gl average propensity to consume 平均消费倾向；一般消费倾向
C7rNV 0.Fq average propensity to save 平均储蓄倾向；一般储蓄倾向
E@@5BEB ~ average rate 平均率
En~5"yW5>] average revenue 平均收入；平均收益
wW7eT~w average stock 平均库存；平均存货
f!\l g average yearly rent 平均年租
`|6'9 avoidance of double taxation 避免双重课税
YLqGRE`W avoidance of tax 避税
