A:
Xfc+0 $U@ A share Ａ股；甲类股份
%8O1 sF abatement of tax 减税；减扣免税额
r=Tz++! ABN AMRO Bank N.V. 荷兰银行
#Mw 6>5}< above-the-line expenditure 线上项目支出；经常预算支出
@vZeye above-the-line receipt 线上项目收入；经常预算收入
9epMw-)k ABSA Asia Limited 南非联合亚洲有限公司
cs lZ; absolute change 绝对数值变更
y#T.w0* absolute expenditure 实际开支
r1 axC% absolute guideline figure 绝对准则数字
tgyW:<iv absolute interest 绝对权益
@>fsg-| absolute order of discharge 绝对破产解除令
*"nN To absolute profit margin 绝对利润幅度
'\O[j*h^. absolute value 实值；绝对值
lf w| Q@ absolutely vested interest 绝对既得权益
0Ra%>e(I^ absorbed cost 已吸收成本；已分摊成本
CM%Rz-c absorption 吸收；分摊；合并
!F:ANoaS absorption rate 吸收率；摊配率；分摊率
vX@T Zet0 ACB Finance Limited 亚洲商业财务有限公司
H@xHkqan acceptable form of reciprocity 合理的互惠条件
#My14u acceptable rate 适当利率；适当汇率
>^6|^rc acceptance agreement 承兑协议
l|81_B C" acceptance for honour 参加承兑
T09 5]*Hm acceptor 承兑人；接受人；受票人
^GpLl acceptor for honour 参加承兑人
de/ oK c accident insurance 意外保险
DaS~bweMw Accident Insurance Association of Hong Kong 香港意外保险公会
mv,5Q6! accident insurance scheme 意外保险计划
29AE B accident year basis 意外年度基准
wrQ0 2? accommodation 通融；贷款
1oc@]0n accommodation bill 通融票据；空头票据
J@o_-\@ accommodation party 汇票代发人
7{Lp/z%r account balance 帐户余额；帐户结余
o:'@|(& < account book 帐簿
EQWRfx?d account collected in advance 预收款项
< z#.J] account current book 往来帐簿
`w&?SXFO8 account of after-acquired property 事后取得的财产报告
S{m:Iij[; account of defaulter 拖欠帐目
/3#h]5Y"T account payable 应付帐款
0GlQWRa account payee only [A/C payee only] 只可转帐；存入收款人帐户
;`O9Y bP# account receivable 应收帐款
[u wn\- account receivable report 应收帐款报表
?y-@c] account statement 结单；帐单；会计财务报表
BG6.,'~7o account title 帐户名称；会计科目
6gabnW3 accountant's report 会计师报告
v2IcDz`}7 Accountant's Report Rules 会计师报告规则
fig~z=m accounting and auditing procedure 会计与审计程序；会计与核数程序
(mr*Thy`@ Accounting Arrangements 《会计安排》
+z wS [P@ accounting basis 会计基础
:_,a%hb+8 accounting by Official Receiver 破产管理署署长呈交的帐目
9Af nMD Accounting Circular 《会计通告》
~47 0LgpO1 accounting class 会计类别
**$kW bS accounting date 记帐日期；会计结算日期
-9~$Ll+2h accounting for money 款项核算
>V?W_o M) Accounting Officer 会计主任
^F'~|zc"C accounting period 会计报告期；会计期
H:EK&$sU accounting policy 会计政策；会计方针
w&@zJ [ accounting practice 会计惯例
xM=ydRu accounting principle 会计准则
E-%$1=; accounting record 会计记录
R$ !] z( accounting report 会计报告
[+d ~H e Accounting Services Branch [Treasury] 会计事务部〔库务署〕
4{Q$^wD+. Accounting Society of China 中国会计学会
W__Y^\ ~ accounting statement 会计报表
,)uW`7 accounting system 会计制度；会计系统
*LMzq9n3o accounting transaction 会计事项；帐务交易
=0L%<@yA accounting treatment 会计处理
Wks zN h accounting year 会计年度
] x).C[^ accretion 增值；添加
ce;$)Ff\ accrual 应计项目；应累算数目
[p' A?- accrual basis 应计制；权责发生制
oxBTm |j7 accrual basis accounting 应计制会计；权责发生制会计
VX *+: accrue 应累算；应计
T
X iu/g( accrued benefit 应累算利益
] g<$f#S accrued charges 应计费用
$EHF f $M accrued cumulative preference share dividend 应累算的累积优先股股息
ub!l Hl accrued expenses 应累算费用
"n{';Q) accrued interest payable 应付利息；应计未付利息
ZbiC=uh accrued interest receivable 应收利息；应计未收利息
q44v I accrued right 累算权益
;HBKOe_3 accruing profit 应累算的利润
a x)J!I18 accumulated fiscal reserve 累积财政储备
p TaC$Ne accumulated profit 累积利润；滚存溢利
y4! :l=E^ accumulated reserve 累积储备
M ,W-,l
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x Q';$& acquired assets 既得资产
]#[4eaCg acquisition 收购；购置；取得
|)xWQ KzA acquisition cost 购置成本
bo/<3gR acquisition expenses 购置费用
o~9sO=-O acquisition of 100% interest 收购全部股权
7IFZK\V acquisition of control 取得控制权
wpp!H< ') acquisition of fixed assets 购置固定资产
\03<dUA6 acquisition of shell “买壳”
}Ml BmD acquisition price 收购价
E=8GSl/Jx act of God 天灾
w2! :>8o: acting partner 执事合伙人
e$teh`
p3 active market 买卖活跃的市场；交投畅旺的市场；旺市
DE7y\oO] active partner 积极参与的合伙人
AOkG.u-k active trading 交投活跃
TV0sxod6 actual circulation 实际流通
Jhj H_) actual cost 实际成本
b)x0;8< actual expenditure 实际开支；实际支出
iITM BS`} actual income 实际入息；实际收入；实际收益
:Jf</u P_ actual market 现货市场
dGj0;3FI% actual price 现货价；实际价格
tK@7t0 actual profit 实际利润
V;g) P actual quotation 实盘；实际价位；实际报价
s?s ,wdp actual year basis 按实际年度计算
HL]J=Gh actuals 实货
pacD7'1{
actuarial investigation 精算调查
Pr>05lg actuarial principle 精算原则
=f H5 r_n actuarial report 精算师报告
x4 PzP Actuarial Society of Hong Kong 香港精算学会
bI3GI:h p actuarial valuation 精算师估值
i#^Y QCy actuary 精算师
GLESngAl ad referendum agreement 暂定协议；有待覆核的协定
.#Nf0 ad valorem duty 从价税；按值征税
`mW~ {)x ad valorem duty system 从价税制
NV-l9 ad valorem fee 从价费
{qlcT c ad valorem tariff 从价关税
}ng?Ar [ additional allowance 额外免税额
b%*`}B additional amount for unexpired risk 未过期风险的额外款额
wx`. additional assessable profit 补加应评税利润
'<vb_ 8.
additional assessment 补加评税
3UmkFK< additional commitment 额外承担
`1n^~ additional commitment vote 额外承担拨款
Qd\ ='*:! additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
cl1ygpf( additional dependent parent allowance 供养父母额外免税额
n_rpT .[ additional provision 额外拨款
1_Ks*7vuq additional stamp duty 附加印花税
PNd'21N additional tax 补加税罚款；补加税款
Aqmw#X Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
O9- `e adjudged bankrupt 被裁定破产
aeI0;u adjudicated bankrupt 裁定破产人
\2=I//YF adjudication fee 裁定费；评定印花税额手续费；评估契据费
m&b1H9ymd adjudication of bankruptcy 裁定破产；宣告破产
h_ccE 6]t adjudication of insolvency 裁定无力偿还债务
A`JE(cIz3 adjusted actual 经调整的实数；调整后的实数
2LR y/ah adjusted current assets 经调整的流动资产；调整后的流动资产
fVgN8b|&' adjusted figure 经调整的数字；调整后的数额
I^ ( pZ9 adjusted liabilities 经调整的负债；调整后的负债
x:4R?!M. adjusted loss 经调整的亏损；调整后的亏损
7]{t^* 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
_&\'Va$ adjusted profit 经调整的利润；调整后的利润
QcX\z \'vg adjusted surplus 经调整的盈余额；调整后的盈余额
s 3m \ adjusted value 经调整的价值；调整后的价值
|c8\alw adjustment 调整；修订；理算〔保险〕
+c!HXX adjustment centre 调剂中心
SPRTJdaC9 adjustment lag 调整过程的时间差距；调整时差
L C##em=Y adjustment mechanism 调整机制
J)y g<*/3 adjustment of loss 亏损调整
E3Y0@r adjustment process 调整过程；调整程序
8m=R"
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[ `1` E1X administered exchange rate 受管制汇率
}aVzr}! Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
lw gwdB administration expenses 行政费用
E:M,nSc)53 administration fee 手续费；行政费
4eB oR%2o administration in bankruptcy 破产管理
6it
[i@*" administration order 遗产管理令
u?fM.=/N administrator 管理人；遗产管理人
Dq<DW2It> administrator of the estate 遗产管理人
?H,f|nc admission of debt 债项承认书
vf@j d}? admission of proof 接纳债权证明
o ?m1 advance 放贷款项；垫付款项；预支款项；预付款项
/>}zB![(K advance account 暂支帐目；预付款帐户
&4 KUXn[F advance compensation 预付补偿金
64#Ri!RR} advance from shareholder 股东垫款
#:N#i advance pending reimbursement 预支以待日后付还
[;7zg@Sa advanced economy 先进经济体系
4i{Xs5zk advancement 预付；预付财产
<9
^7r J advances warrant 垫款令
G1w$lc advancing 贷出
AaxQBTB adverse balance 逆差
Q W,:'\G adverse exchange 逆汇
~XP |dn} advertisement addressed to shareholders 在报章刊登的致股东通告
7S
8X) advice for collection 托收通知书
]UEA"^ advice of drawing 提款通知书；汇票通知书
P(Rl/e yRM advice of payment 付款通知
W|Sab $h Advisory Committee [Securities and Futures Commission]
Iox )- 谘询委员会〔证券及期货事务监察委员会〕
CJCxL\ Advisory Committee on Diversification 经济多元化谘询委员会
s@iY'1 1 affidavit 誓章；遗产申报誓章
{DKZ ~ affidavit of no receipt 述明无收款的誓章
:L+ xEL affiliate 联号；联营公司；附属公司
D iOd!8Y affiliated company 附属公司；联号；联营公司
'h0>]A 2|X affirmation [estate duty] 非宗教式宣誓〔遗产税〕
mRC3w(W affordability 负担能力
-6I*k |%8T African Development Bank [AfDB] 非洲开发银行
EV Z1Z after-acquired property 事后取得的财产
`pCy:J?d>l after-hours dealing 市后交易
LTzdg >\oJ after-tax profit 税后盈利；税后利润；税后溢利
@v@F%JCZ agency agreement 代理协议
_eq$C=3Ta agency expenses 代理机构的开支
#BcUE?K*N agency fee 代理费
41d+z>a] Agency Law 《代理法》
lEwQj[ k agent 代理人；承销人
`:~Wu/Ogr agent of company 公司代理人
&v*4A Z[' agent's fee 代理人费；经纪费
w9<'0w cs aggregate 总计；总数；总体数字
et~D9='E aggregate amount 总款额；总额
K-\wx5# l/ aggregate assets and liabilities 总体资产与负债
b?KdR5 aggregate at constant price 按固定价格计算的总体数字
)\:IRr" aggregate demand 总需求
UCmy$aW aggregate gross position 总持仓量
w.aEc}@(^ aggregate limit 总限额
gsEcvkj* aggregate of salaries tax 合计薪俸税
&dWGa+e aggregate performance 总体表现；总体业绩
*_YR*e0^nN aggregate supply 总体供应
F.aG7 aggregate surplus 总盈余
GVlT+Rs7 aggregate total 整体总额
o938 !jML_ aggregate value 总值；合计价值
G%l')e)9Gq aggregated basis 合计基准
]g ;+7 aggregated net chargeable income 合计应课税入息实额
MG.c`t/w aggregation 合并计算；合计；总和
c CDT27 @ aggregation of incomes of husband and wife 夫妇入息合并计算
,9jk<)m]L aggregation of property 财产的总和
W ) .Kq- agio 差价；贴水
HH7WM YoKY Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
v'?o#_La+ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
M[z1B!rT 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
k*6"!J%A Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
gt.F[q3
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
.'H$|"( v Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
f&^"[S"\f 《香港政府和大韩民国政府关于相互促进和保护投资协定》
;a@riPqx! agreement for a settlement 授产协议
3b0|7@_E agreement for assignment 转让协议
c -(dm:
agreement for sale 售卖协议；买卖协议
65O 8?I agreement for sale and purchase 买卖协议
vdgK3I agreement for the payment of interest 支付利息协议
ge?or]T1S agreement for the repayment of money 还款协议
^ swj!da agreement of reinsurance 再保险协议
9)S3{ i6w Agricultural Bank of China 中国农业银行
x"C7NW[$ air passenger departure tax 飞机乘客离境税
9Xa.%vw> Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
_oG%bNM airport tax 机场税
d` flYNg4 alcohol duty 酒精税
Twd*HH alienation 让与；让渡；转让
oLX[!0M^ alimony 生活费；赡养费
V3cKdlu Na All Ordinaries Index [AOI] 所有普通股指数
qyVARy all risks 全险；综合险
@73kry v All Sales Record for Stock Market 《股票市场成交报告》
p9 ,[kb Allied Capital Resources Limited 新联财务有限公司
LVdR,'lS all-items index [Consumer Price Index] 总指数〔消费物价指数〕
sm{0o$\Z allocation letter 拨款信件
w L:7G allocation of fund 分配款项；预留款项
yevJA?C4 v allocation of profit 利润分配；溢利分配
GJQ>VI2cY allocation warrant 拨款令
Z}vDP^rf allotment 分配；配股
/8l@n dZf allotment notice 股份配售通知；配股通知
<N~9=g3 allotment of shares 股份分配
y5aPs z allowable 可获宽免；免税的
_U4@W+lhX_ allowable business loss 可扣除的营业亏损
:8/ 6dx@Y( allowable expenses 可扣税的支出
j-**\.4a~ allowance 免税额；津贴；备抵；准备金
,\&r\!= allowance for debts 债项的免税额
i4k [#x allowance for depreciation by wear and tear 耗损折旧免税额
y O@1# allowance for funeral expenses 殡殓费的免税额
^;s/4 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
a]5y
CBm allowance for repairs and outgoings 修葺及支出方面的免税额
FF^h (Ea allowance to debtor 给债务人的津贴
C<T6l'S{? alteration of capital 资本更改
V KYljY0# alternate trustee 候补受托人
jwLZC amalgamation 合并
oO3 ^9? Z ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Y7q Q` | ambit of charges 征税范围；收费范围
i! UT = amended valuation 经修订的估值
>m!Z$m([J American Commodities Exchange 美国商品交易所
pYAK A1F American Express Bank Limited 美国运通银行
PbS1`8|4 American Stock Exchange 美国证券交易所
+'93%/: amortization 摊销
(X5y%~;V5a amount due from banks 存放银行同业的款项
hPG@iX|V amount due from banks abroad 存放海外银行同业的款项
_s0)Dl6K amount due from holding companies 控股公司欠款
"0 %f R" amount due from local banks 存放本港银行同业的款项
}dMX1e1h8 amount due to banks 银行同业的存款
$ `\qY ^.( amount due to banks abroad 海外银行同业的存款
#tsP amount due to holding companies 控股公司存款
(7! pc amount due to local banks 本港银行同业的存款
[hot,\+f amount due to outport banks 外埠银行同业的存款
>)*d/ ^ amount for note issue 发行纸币的款额
3w p@OF_ amount of bond 担保契据的款额
\/SOpC amount of consideration 代价款额
tQT<1Q02i amount of contribution 供款数额
q\jq9) amount of indebtedness 负债款额
[hH>BEtm amount of principal of the loan 贷款本金额
Uy|!f]"? amount of rates chargeable 应征差饷数额
8tjWVo amount of share capital 股本额
FwB xag:u amount of sums assured 承保款额
S[y_Ew zq amount of variation 变动幅度
iI'ib-d amount of vote 拨款数额
e&ZH 1^O amount payable 应付款额
1TfFWlf[B amount receivable 应收款额
=Xid"$ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
jg%mWiKwK7 analysis 分析
Oi~Dio_? ancillary risk 附属风险
G[>C Bh5 annual account 周年帐目；周年帐目报表；年度决算；年结
(yuOY/~k/ annual accounting date 年结日期
|cu KC \ annual allowance 每年免税额；年积金；年度津贴；年津
0d:t=LKw) annual balance 年度余额
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,H6.IH;S annual disposable income 每年可动用收入
1\/vS$bi( annual estimates 周年预算
$ Fc}K + annual fee 年费
>Q"3dw annual general meeting 周年大会
"B"ql-K annual growth rate 年增率；每年增长率
g%^/^<ei annual long-term supplement 长期个案每年补助金
NgsEEPu? annual pensionable emolument 可供计算退休金的年薪
^j pQfD e6 annual report 年报
iDgc$'%? Annual Report on the Consumer Price Index 《消费物价指数年报》
z$g__q- annual return 周年报表；周年申报表；每年报税表格
y!S:d Annual Return Rules 《周年报表规则》
= 4|"<8' annual review of consumer prices 每年消费物价回顾
4T$jY}U annual roll-forward basis 逐年延展方式
6 q0)/|,@ annual salary 年薪
4y5Q5)j annual statement 年度报表；年度决算表
S_??G:i Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
b 5K"lPr annuitant 年金受益人
kD QE*o annuity 年金
l$HBYA\Qh annuity contract 年金合约
/']`}*d annuity on human life 人寿年金
C~.\2D`zy antecedent debt 先前的债项
cR55,DR,#W ante-dated cheque 倒填日期支票
~K|ha26W anticipated expenditure 预期开支
bYhG`1,$-a anticipated net profit 预期纯利
gth_Sz5!# anticipated revenue 预期收入
zt|1tU: anti-inflation measure 反通货膨胀措施
=\i%,YY anti-inflationary stance 反通货膨胀立场
;Tq4!w'rH apparent deficit 表面赤字
apM)$ apparent financial solvency 表面偿债能力
E/1:4?1 S apparent partner 表面合伙人
+m~3InWq application for personal assessment 个人入息课税申请书
qn{9vr application of fund 资金应用
EUgKJ =jw application to release as liquidator and to destruct the books of accounts and documents
Dcs O~mg 申请免除清盘人职务及毁灭帐簿与文件
#-"C_~-MH appointed actuary 委任精算师
p R`nQM-D appointed auditor 委任核数师；委任审计师
d:]ZFk_* appointed trustee 委任的受托人
%7\l+ g, appointer 委任人
CSWA/#&8> apportioned pro rata 按比例分摊
ZN'B @E=p apportionment 分配；分摊
# M3d = Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
_|MK0'+f apportionment formula 分摊方程式
E2.!|u2 apportionment of estate duty 遗产税的分摊
$kR%G {j 4 appraisal 估价；评估
0 R]'HA> appreciable growth 可观增长
[{`&a#Q appreciable impact 显着影响
,%V%g!6{ appreciable increase 可观增长
Y|/,*,u+ appreciation 增值；升值
r`+ G9sj3U appreciation against other currencies 相对其他货币升值
=&.9z 4A appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Pu BE=9, appreciation tax 增值税
:Us+u-~ appropriation 拨款；拨用；拨付
SD:Bw0gzrI appropriation account 拨款帐目
.K#'
Fec Appropriation Bill 拨款法案
y<v-,b* appropriation-in-aid system 补助拨款办法
fp 3`O9+em approved assets 核准资产
JV !F< approved basket stock 认可一篮子证券
EQHCw< e approved budget 核准预算
G-vkkNj%e approved charitable donation 认可慈善捐款
+^rt48${ y approved charitable institution 认可慈善机构
(Nf!E[ }Z approved currency 核准货币；认可货币
wYv++<
z approved estimates 核准预算
%(\et%[] approved estimates of expenditure 核准开支预算
K}whqe]j approved overseas insurer 核准海外保险人
Rp_ }_hL0 approved overseas trust company 核准海外信托公司
H:z<]Rc approved pooled investment fund 核准汇集投资基金
Z{ F^ qwne approved provident fund scheme 认可公积金计划
+j8-l-o approved provision 核准拨款
:F"NF approved redeemable share 核准可赎回股份
0NvicZ7VR
approved regional stock 认可地区性证券
Z)u_2e approved retirement scheme 认可退休金计划
+& M >J| approved subordinated loan 核准附属贷款
] J|#WtS arbitrage 套戥；套汇；套利
!\Xrl) $j{ arbitrageur 套戥者；套汇者
/kO%aN arbitrary amount 临时款项
RW Jyd= arrangement 措施；安排；协定
1dy" arrears 欠款
4a.8n!sys arrears of pay 欠付薪酬
LTb#1JC arrears of revenue 逾期未收税款；逾期未收的帐项
iWe'|Br articles of association 组织章程；组织细则；组织章程细则
Jep/%cT$w Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
f/,8sGkX; ascertainment of profit 确定利润
qyY/:&E, Z "Asia Clear" “亚洲结算系统”
n2'XWbMaL Asia Commercial Bank Ltd. 亚洲商业银行有限公司
bK!uR&i^l Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
hb)83mH} Asian Development Fund [ADF] 亚洲发展基金
[cfX cl Asian dollar bond 亚洲美元债券
,x[~ |J! Asian dollar market 亚洲美元市场
ob[G3rfd@Z Asian dollar rate 亚洲美元利率
5'wFZ=>vMt Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
ZNDjk Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
QbWeQ[V{ asked price 沽盘；喊价；索价；卖方报价
)fke;Y0 assessable income 应评税入息
j4#S/:Q<7 assessable loss 应评税亏损
9m%+ 6#| assessable profit 应评税利润
"1Y DT-I" assessable value 应评税值
og*ti!Z assessed profit 估定利润
>T\^dHtz assessed value 经评估价值
eF Qz G+/ assessment 评税；评定；估价；评税单
H]{`q assessment number 评税编号；估价编号
Vg"v C assessment of additional tax 补加税评税
,A0v 5Q< assessment of performance 业绩评估；实绩评价
}[;r-5} Assessor 评税主任
D*wY,\ asset price bubbles 资产价格泡沫
h{ EnS5~ asset-backed securities 具资产保证的证券
!}"P Hby5N assets accretion 资产增值
7U&<{U< assets and liabilities 资产与负债
E@Yq2FBpnn assets betterment statement 资产递增表；资产改进表
q-+_Y `_\ assets lending 实物放款；有抵押贷款
5N2`e3:I assets of the company passing on the death 死者去世时转移的公司资产
M^/ZpKeT" assets pledged as security for liabilities 用作负债抵押的资产
5^2P\y(? assets portfolio 资产投资组合
H" pwIiC assets price 资产价格
%e/L
.#0 assets quality 资产质素
_+0c<' assets realization 资产变现
k& ]I;Aq assets refinancing arrangement 资产再集资安排
u6*0%
Km assets securitization 资产证券化
~(.&nysZ- assets situated outside Hong Kong 在香港以外地方的资产
"3Ckc"G@ assets stripping 削减资产；拆卖资产
R\u5!M$:: assets value 资产值
Dv=pX.Z+ assignee 承让人
X pT~]q} assignment 转让；转让书；转让契
_= I&zUF assignment of interest 权益转让
]L\]Ll; assignment of letters patent and trade mark 专利证书及商标转让
&&sm7F% assignment of property 物业转让；物业转让书
(/_w2 3rr assignment right 转让权
v
5&8C assignor 转让人
[Lid%2O3ZR associate 有联系的人；有关连人士；相联者；合伙人；联系人
^`9O$.'@ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
. H8 6f != associate member 附属会员
A] f^9F@ associated body corporate 相联法人团体
%^;rYn3 associated company 相联公司；联属公司
*adwCiB associated corporation 相联法团
B(R$5Xp Association of Chartered Certified Accountants [ACCA] [United Kingdom]
-JdNA2P
公认会计师公会〔英国〕
h,i=Y+1 Association of Futures Exchange Brokers 香港期货经纪协会
2)|G%f_lS Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
w.-J2%J association of underwriters 承保人组织
.fNL hyd assumption of control 接管
.JW N\\ assurance 担保；保险；转易；转易书
KzZRFEA_ assurance of interest 权益的转易
x 4`RKv2m at 19XX price 按一九ＸＸ年价格计算
Fma#`{va at a discount 按赔价计算；按贴水价格计算；打折扣
/t _QA at a premium 按溢价计算；按升水价格计算
[T2!,D. at call 通知付款；按通知
F<2qwP at constant market price 按固定市价计算
i#Z#(D
`m at constant price 按固定价格计算
>ti)m >f at cost 按成本计算
(U|WP%IM' at current market price 按当时市价计算；按现时市价计算
Ap<j;s4` at current price 按当时价格计算；按现时价格计算
Ce@"+k+w at factor cost 按要素成本计算；按生产要素成本计算
poS=8mN8; at money-of-the-day price 按付款当日价格计算
;fm>
\f at or better 按指定或较佳价位〔买卖指令〕
m]A LW 0 at par 按面值计算；平价
uVZX53 ,g at sight 见票即付
jG/@kh*m at the close 按收市盘
zIc_'Z,b at the opening 按开市盘
Ez Xi*/ attestation 见证；见证条款
| I=GI]I at-the-money option 平价期权
7n'Ww=ttI attorney 受权人；受托代表人
%u*H No attornment 新拥有人承认书
G~zP&9N| attributable profit 可归属利润
sl G%o5|m attributable share value 可归属股份价值
Vx=tP.BO] Auckland Stock Exchange 奥克兰证券交易所
qfgw^2aUa auction 拍卖
wF{M"$am auctioneer 拍卖商
LcmZ"M 6 audit 审计；核数
8 v<*xy Audit Commission 审计署
ce1U}">11 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
249DAjn+ 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〕
#7naI*O audit review 帐目审查
BBRZl x Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
?p &Xf>K audited account 审计帐目；经审计的帐目
J L2g!n=
K audited annual account 经审计的周年帐目
'LLpP# ( audited balance sheet 经审计的资产负债表
rTA#4.*& auditor 核数师；核数主任；审计师
_>Oc> .MB auditor's certificate 核数师证明书；审计师证明书
qGECw# auditor's report 核数师报告；审计师报告
D4U<Rn6N_5 Aussie bond 澳元债券
Ak,T{;rD austerity budget 紧缩预算
9_J'P 2e Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
d@+u&xrd Australia All Ordinaries Index 澳洲所有普通股票指数
X->` ~-aj Australian Dollar [AUD] 澳元
L=kETJ:g Australian Options Market 澳大利亚期权市场
$`"$ZI6[ Australian Securities Commission 澳洲证券事务监察委员会
8:"s3xaO3 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
md /NMC
\ Australian Stock Exchange 澳大利亚证券交易所
x UT lM Austrian Schilling [ATS] 奥地利先令
r< _qU3Eaj authentication 认证；鉴证
l#3 jJn authority to purchase 委托购买证；委购书
#}C6}}; authorization 认可；核准；授权；授权书
ME'LZ"VT authorization by direction 指示授权
7Q # A authorization by instruction 指令授权
k, jcLX. authorization by warrant 令状授权
ePiZHqIsv/ authorization of unit trust 单位信托的认可
c^}DBvG, authorized agent 指定代理人
4si q authorized capital 法定资本
ryt`y O authorized clerk 出市员
p1
mY!&e( authorized dealer 认可交易商
!~ZAm3GwL authorized financial institution 认可财务机构
3U[:N
&Jb authorized fund 认可基金
7G
3e authorized fund house 获授权的基金公司；认可基金公司
|:Lk lpdYe authorized institution 认可机构
W%< z|
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
HXQ
} B$V authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
(Iv*s d
* authorized insurer 获授权保险人；获认可承保人
D]+@pK b authorized investment 特准投资项目
2 :&QBwr+; authorized person 获授权人
~5n?= authorized representative 获授权代表
(kSb74*g authorized share capital 法定股本
P +Sgbtc automated quotation system 自动报价系统
LCok4N$o Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
#e&LyYx4 自动交易系统〔香港期货交易所有限公司〕
O5A]{ W automatic adjustment mechanism 自动调整机制
(4FZK7Fm automatic adjustment system 自动调整系统
?fNUmk^A< Automatic Clearing House 自动票据交换所
G-Zn-I automatic exchange rates accumulation system 自动化汇率累集系统
TZa LB}4 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
t7,** $ST automatic teller machine [ATM] 自动柜员机
!s[ gv1 autopay 自动转帐
8 ,]wOxwqi available assets 可用资产
FOS*X available fiscal reserve 现存财政储备
/7K7o8g available profit 可用利润
Bh()?{q Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
G C p90 average 平均；平均数；海损
d"}lh:L9 average basic salary 平均基本薪金
gyOAvx average consumer expenditure 平均消费开支；一般消费开支
<P-AlHYV- average cost 平均成本
a#+;BH 1 average cost of land production 增辟土地平均成本
#[y2nK3 zF average daily turnover 平均每日成交额
|5\:
E}1 average daily wage rate 平均每日工资率
*):s**BJ$ average expenditure pattern 平均开支模式
DN|+d{^lN average growth rate 平均增长率
1A N)% average net fixed assets 固定资产平均净值
@g1T??h average of relatives 相对价格平均数
kf_*=ER average price 平均价格
iy|xF~ average propensity to consume 平均消费倾向；一般消费倾向
=+"-8tz8FV average propensity to save 平均储蓄倾向；一般储蓄倾向
ro18%' RRI average rate 平均率
Gc<^ b average revenue 平均收入；平均收益
L:Me average stock 平均库存；平均存货
q `L} \}o average yearly rent 平均年租
BJnysQ avoidance of double taxation 避免双重课税
t[\6/`YH avoidance of tax 避税
