A:
3+mC96wN A share Ａ股；甲类股份
~Zb r7zVn abatement of tax 减税；减扣免税额
J0 BA@jH5 ABN AMRO Bank N.V. 荷兰银行
%$/t`'&o- above-the-line expenditure 线上项目支出；经常预算支出
hu (h' above-the-line receipt 线上项目收入；经常预算收入
q:4 51 C ABSA Asia Limited 南非联合亚洲有限公司
x8i;u H\8 absolute change 绝对数值变更
BsV2Q`(gT absolute expenditure 实际开支
gUf-1#g4\` absolute guideline figure 绝对准则数字
^vXMX ^* absolute interest 绝对权益
}gQ FWT absolute order of discharge 绝对破产解除令
S(kj"t*3 absolute profit margin 绝对利润幅度
\ .+.V K absolute value 实值；绝对值
N|[P%WM3 absolutely vested interest 绝对既得权益
BdcTKC absorbed cost 已吸收成本；已分摊成本
QeP8Vl&e: absorption 吸收；分摊；合并
zPWX%1Qr absorption rate 吸收率；摊配率；分摊率
C$o#zu q - ACB Finance Limited 亚洲商业财务有限公司
T#'+w@Q9{9 acceptable form of reciprocity 合理的互惠条件
\ I J\ acceptable rate 适当利率；适当汇率
u_[^gS7 acceptance agreement 承兑协议
1&A @Zo5| acceptance for honour 参加承兑
tZlz0BY! acceptor 承兑人；接受人；受票人
T = r7FU acceptor for honour 参加承兑人
BgLW!|T[ accident insurance 意外保险
40}qf}8n t Accident Insurance Association of Hong Kong 香港意外保险公会
N S*e<9 accident insurance scheme 意外保险计划
&z[39 Q{~ accident year basis 意外年度基准
?bwF$Ku accommodation 通融；贷款
O,(p><k$/ accommodation bill 通融票据；空头票据
t_HS0rxG accommodation party 汇票代发人
ea-NqdGs;m account balance 帐户余额；帐户结余
.v<c_~y account book 帐簿
nQ4 s account collected in advance 预收款项
@!z9.o; account current book 往来帐簿
mo1(dyjx account of after-acquired property 事后取得的财产报告
1vlRzkd account of defaulter 拖欠帐目
N1rBpt account payable 应付帐款
YEF|SEon0 account payee only [A/C payee only] 只可转帐；存入收款人帐户
_:ypP R J account receivable 应收帐款
>[TB8 account receivable report 应收帐款报表
RD_IGV account statement 结单；帐单；会计财务报表
B9IqX account title 帐户名称；会计科目
E6(OEC%, accountant's report 会计师报告
}t!,{ZryE1 Accountant's Report Rules 会计师报告规则
]Igd< accounting and auditing procedure 会计与审计程序；会计与核数程序
C2RR(n=N^ Accounting Arrangements 《会计安排》
:7&#ej6 accounting basis 会计基础
bl. y4 accounting by Official Receiver 破产管理署署长呈交的帐目
`p` )D 6 Accounting Circular 《会计通告》
~e,k 71 accounting class 会计类别
d& K2\n accounting date 记帐日期；会计结算日期
EU?)AxH^ accounting for money 款项核算
P?%kV Accounting Officer 会计主任
bp G`,[ accounting period 会计报告期；会计期
b#%s! accounting policy 会计政策；会计方针
Sc
Uh
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pE{ZWW[@+ accounting principle 会计准则
,H!E :k accounting record 会计记录
L~N<<8?\ accounting report 会计报告
]O
Nf;RH Accounting Services Branch [Treasury] 会计事务部〔库务署〕
MONfA;64/ Accounting Society of China 中国会计学会
4%wP}Zj# accounting statement 会计报表
b e[KNrO accounting system 会计制度；会计系统
~ _C[~- accounting transaction 会计事项；帐务交易
90OSe{ accounting treatment 会计处理
$]:yc n9l accounting year 会计年度
F G.MV-G
accretion 增值；添加
KKm &~^ c accrual 应计项目；应累算数目
wYnsd7@I accrual basis 应计制；权责发生制
4$Oakl*l accrual basis accounting 应计制会计；权责发生制会计
m89-rR:Kc accrue 应累算；应计
P/;sZo accrued benefit 应累算利益
h=6Zvf<x accrued charges 应计费用
[<m1xr4"k accrued cumulative preference share dividend 应累算的累积优先股股息
f\+MnZ4[Qj accrued expenses 应累算费用
>r+Dl\R accrued interest payable 应付利息；应计未付利息
Q]WjW'Ry \ accrued interest receivable 应收利息；应计未收利息
R$( FrbC accrued right 累算权益
o33 wePx, accruing profit 应累算的利润
\6A-eWIQif accumulated fiscal reserve 累积财政储备
,$irJz F accumulated profit 累积利润；滚存溢利
M\5aJ:cQ+ accumulated reserve 累积储备
TJS/ O~= accumulation of surplus income 累积收益盈余
yRt]i> acquired assets 既得资产
K=x>%6W7b acquisition 收购；购置；取得
|^jl^oW acquisition cost 购置成本
l); M(< acquisition expenses 购置费用
gMe)\5 `\Y acquisition of 100% interest 收购全部股权
{E *dDv acquisition of control 取得控制权
$$7Mq*a> acquisition of fixed assets 购置固定资产
p!5oz2RK acquisition of shell “买壳”
e| x1Dq acquisition price 收购价
r\J"|{)e act of God 天灾
rE wEdyK acting partner 执事合伙人
2QwdDKMS_ active market 买卖活跃的市场；交投畅旺的市场；旺市
O>]I!n`!!A active partner 积极参与的合伙人
ETk4 I " active trading 交投活跃
A&%vog]O actual circulation 实际流通
dh r)ra] actual cost 实际成本
< GoUth.# actual expenditure 实际开支；实际支出
0BF'@r"; actual income 实际入息；实际收入；实际收益
bt3v`q+V actual market 现货市场
k}T#-Gb actual price 现货价；实际价格
LE^kN<qMK actual profit 实际利润
W]E6<y' actual quotation 实盘；实际价位；实际报价
E ,5XX;| actual year basis 按实际年度计算
>-EJLa actuals 实货
! d Ns3d actuarial investigation 精算调查
3F fS2we actuarial principle 精算原则
V 8`o71p actuarial report 精算师报告
-xg$qvK Actuarial Society of Hong Kong 香港精算学会
9
cU]@j}2 actuarial valuation 精算师估值
J^tLK T B actuary 精算师
! #l> +9 ad referendum agreement 暂定协议；有待覆核的协定
AD_RU_a9 ad valorem duty 从价税；按值征税
l{ tpFu9v ad valorem duty system 从价税制
*x[ZN\$`Y ad valorem fee 从价费
Jq 0aDf
f ad valorem tariff 从价关税
LWG%]m|C additional allowance 额外免税额
ziUEA>m */ additional amount for unexpired risk 未过期风险的额外款额
(tQ#('(w additional assessable profit 补加应评税利润
"G. L)oD additional assessment 补加评税
9[ yW&t;# additional commitment 额外承担
~DYUI#x additional commitment vote 额外承担拨款
N!R>L{H> additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
;Fw{p{7< additional dependent parent allowance 供养父母额外免税额
W k1o H additional provision 额外拨款
bgD4;) ?5b additional stamp duty 附加印花税
MrXmX[1- additional tax 补加税罚款；补加税款
T,z 7U2O Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
cXM4+pa=% adjudged bankrupt 被裁定破产
.Jk[thyU adjudicated bankrupt 裁定破产人
nf#;]FijB adjudication fee 裁定费；评定印花税额手续费；评估契据费
_a?c,<A adjudication of bankruptcy 裁定破产；宣告破产
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?;^ adjudication of insolvency 裁定无力偿还债务
HCOv<k adjusted actual 经调整的实数；调整后的实数
Nn/m e adjusted current assets 经调整的流动资产；调整后的流动资产
Q l`N)! adjusted figure 经调整的数字；调整后的数额
Ph@hk0dgr/ adjusted liabilities 经调整的负债；调整后的负债
~>8yJLZ.7 adjusted loss 经调整的亏损；调整后的亏损
VX+:k.} 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
f(}?Sp_ adjusted profit 经调整的利润；调整后的利润
Mr/;$O{ adjusted surplus 经调整的盈余额；调整后的盈余额
X2CpA;#;7l adjusted value 经调整的价值；调整后的价值
~ m Av)JK adjustment 调整；修订；理算〔保险〕
vjN P adjustment centre 调剂中心
|~)!8N.{ adjustment lag 调整过程的时间差距；调整时差
WI @l2`X adjustment mechanism 调整机制
{D6lS j adjustment of loss 亏损调整
]w7wwU^^*U adjustment process 调整过程；调整程序
R@ksYC3 F adjustment range 调整幅度
l /WQqT administered exchange rate 受管制汇率
05o +VF;z Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
^FO& GM2a administration expenses 行政费用
f]c{,LFvZ administration fee 手续费；行政费
TsiI5'tx administration in bankruptcy 破产管理
BO5\rRa0 administration order 遗产管理令
+5AWX,9,- administrator 管理人；遗产管理人
IIj
:\?r administrator of the estate 遗产管理人
6"@`iY admission of debt 债项承认书
y Skz5K+|g admission of proof 接纳债权证明
GYp}V0 advance 放贷款项；垫付款项；预支款项；预付款项
"d1~(0=6<m advance account 暂支帐目；预付款帐户
Cp!bsasj advance compensation 预付补偿金
jU~q~e7Te advance from shareholder 股东垫款
,O`a_b] advance pending reimbursement 预支以待日后付还
K+HP2 |#6 advanced economy 先进经济体系
)DR/Xu;b advancement 预付；预付财产
<L!9as]w advances warrant 垫款令
-@=As00Bg advancing 贷出
~m`j=ot adverse balance 逆差
42E%&DF adverse exchange 逆汇
n-dj Ahy advertisement addressed to shareholders 在报章刊登的致股东通告
m bSG advice for collection 托收通知书
yRd [ $p advice of drawing 提款通知书；汇票通知书
\0)v5u advice of payment 付款通知
r Uau? ? Advisory Committee [Securities and Futures Commission]
ut SW> 谘询委员会〔证券及期货事务监察委员会〕
=}F}XSvXH Advisory Committee on Diversification 经济多元化谘询委员会
d8N{sT affidavit 誓章；遗产申报誓章
,,}&
Q%5 affidavit of no receipt 述明无收款的誓章
l~m C$>f affiliate 联号；联营公司；附属公司
eMHBY6<~= affiliated company 附属公司；联号；联营公司
GXk]u affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Pp{Re|. affordability 负担能力
KE$ I!$zO African Development Bank [AfDB] 非洲开发银行
_bsAF^ ; after-acquired property 事后取得的财产
~<Eu
@8+_ after-hours dealing 市后交易
t=(d, kf after-tax profit 税后盈利；税后利润；税后溢利
CdZS"I agency agreement 代理协议
eDkJ+5b agency expenses 代理机构的开支
:{ 8,O- agency fee 代理费
C-2{<$2k Agency Law 《代理法》
YY4XCkt agent 代理人；承销人
k-CW?= agent of company 公司代理人
}Od =WQv+ agent's fee 代理人费；经纪费
#(Xv\OE aggregate 总计；总数；总体数字
AHB_[i'>7 aggregate amount 总款额；总额
z^,P2kqK_ aggregate assets and liabilities 总体资产与负债
%fJ~ 3 mu aggregate at constant price 按固定价格计算的总体数字
!c2<-3e aggregate demand 总需求
O su 75@3 aggregate gross position 总持仓量
Rz03he aggregate limit 总限额
lVptA3F aggregate of salaries tax 合计薪俸税
;Q.'u aggregate performance 总体表现；总体业绩
Xtk3~@ aggregate supply 总体供应
8x~'fzf;Sq aggregate surplus 总盈余
.] XBJc aggregate total 整体总额
f %[0}.wp aggregate value 总值；合计价值
U;w|
=vM aggregated basis 合计基准
(fqU73 aggregated net chargeable income 合计应课税入息实额
q 1Sr#h| aggregation 合并计算；合计；总和
dy"7Wl]hi7 aggregation of incomes of husband and wife 夫妇入息合并计算
9EFQo^
E aggregation of property 财产的总和
o;[cApiQ,2 agio 差价；贴水
qu`F,O G 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》
r]3v.GZy Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
]H-5 《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》
(F+]h]KSi Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
zE8qU; 《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》
|s! <vvp] Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
16-1&WuY@ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
!n^7&Y[N; agreement for a settlement 授产协议
Y 8Dn&W agreement for assignment 转让协议
nvInq2T 1 agreement for sale 售卖协议；买卖协议
]^>RBegJBO agreement for sale and purchase 买卖协议
\Dx5= Lh agreement for the payment of interest 支付利息协议
GeFu_7u!| agreement for the repayment of money 还款协议
;659 E_y> agreement of reinsurance 再保险协议
hd>_K*oH Agricultural Bank of China 中国农业银行
=WEWs4V5A air passenger departure tax 飞机乘客离境税
TQL_K8k@_ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
P;bOtT -- airport tax 机场税
p!/ *(TT alcohol duty 酒精税
.VA'W16 alienation 让与；让渡；转让
Nm{J=` alimony 生活费；赡养费
-Pp =)_O All Ordinaries Index [AOI] 所有普通股指数
:"Gd;~p. all risks 全险；综合险
&=[N{N?( All Sales Record for Stock Market 《股票市场成交报告》
U6IvN@
g Allied Capital Resources Limited 新联财务有限公司
*r/o
\pyH all-items index [Consumer Price Index] 总指数〔消费物价指数〕
SO+J5,) HA allocation letter 拨款信件
.2 2}= z allocation of fund 分配款项；预留款项
'GF <_3I2l allocation of profit 利润分配；溢利分配
BK 9 +fO allocation warrant 拨款令
]N^ >>k allotment 分配；配股
0f;`Zj0l8 allotment notice 股份配售通知；配股通知
1 ~s$ < allotment of shares 股份分配
= `+c}i? allowable 可获宽免；免税的
[A'9sxG allowable business loss 可扣除的营业亏损
ijeas< allowable expenses 可扣税的支出
{fxytiH8 allowance 免税额；津贴；备抵；准备金
:F.eyA|#@G allowance for debts 债项的免税额
LTZ~Id-)P allowance for depreciation by wear and tear 耗损折旧免税额
j&l2 n2z allowance for funeral expenses 殡殓费的免税额
)Im3';qt allowance for inflation 为通货膨胀而预留的款项；通胀准备金
_edT+ r>+ allowance for repairs and outgoings 修葺及支出方面的免税额
2# _ i_j allowance to debtor 给债务人的津贴
7 Um3m yXU alteration of capital 资本更改
T]l Vwj alternate trustee 候补受托人
HV[ *=Qi amalgamation 合并
czcsXB l[ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
k/m-jm_h ambit of charges 征税范围；收费范围
_zG[ b/:p amended valuation 经修订的估值
xX~;
/e&, American Commodities Exchange 美国商品交易所
oV;I8;#\J American Express Bank Limited 美国运通银行
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American Stock Exchange 美国证券交易所
#@Rt b\9 amortization 摊销
'/GZ/$a_l amount due from banks 存放银行同业的款项
0 czEA amount due from banks abroad 存放海外银行同业的款项
BDcA_= ^R& amount due from holding companies 控股公司欠款
h,x'-]q amount due from local banks 存放本港银行同业的款项
O[5u6heNMr amount due to banks 银行同业的存款
*kq>Z 06'i amount due to banks abroad 海外银行同业的存款
&\5%C\0Z< amount due to holding companies 控股公司存款
A)HV#T`N amount due to local banks 本港银行同业的存款
P~@.(hed amount due to outport banks 外埠银行同业的存款
Lw<%?F ( amount for note issue 发行纸币的款额
iX6'3\Q3A amount of bond 担保契据的款额
#vPf$y6jCI amount of consideration 代价款额
8C4v amount of contribution 供款数额
m%.7l8vT amount of indebtedness 负债款额
UEH+E&BCC amount of principal of the loan 贷款本金额
x}7` Q:k= amount of rates chargeable 应征差饷数额
X+'B*K$ amount of share capital 股本额
%&&;06GU} amount of sums assured 承保款额
MuP&m{ amount of variation 变动幅度
ZJ'FZ8Sx amount of vote 拨款数额
_8s1Wh G amount payable 应付款额
$@eFSA5k,7 amount receivable 应收款额
6B&ERdoX Amsterdam Stock Exchange 阿姆斯特丹证券交易所
G 0Wv=tX| analysis 分析
%R-KkK<S ancillary risk 附属风险
FQO>%=&4 annual account 周年帐目；周年帐目报表；年度决算；年结
HyJ&;4rf annual accounting date 年结日期
q/3 )yG6s annual allowance 每年免税额；年积金；年度津贴；年津
- %`iLu annual balance 年度余额
*:,y`! F=y annual disposable income 每年可动用收入
8+8P{_ annual estimates 周年预算
D`@*udn= annual fee 年费
Qe4"a*l-r annual general meeting 周年大会
"a]Ff& T- annual growth rate 年增率；每年增长率
1J[|Ow annual long-term supplement 长期个案每年补助金
JAS!eF annual pensionable emolument 可供计算退休金的年薪
; 2Za]%' annual report 年报
*v0}S5^ /" Annual Report on the Consumer Price Index 《消费物价指数年报》
h%!N!\ annual return 周年报表；周年申报表；每年报税表格
YnwP\Arfq Annual Return Rules 《周年报表规则》
r1 AG1Y annual review of consumer prices 每年消费物价回顾
[8rl{~9E annual roll-forward basis 逐年延展方式
X.)D"+xnH annual salary 年薪
tRmH6
annual statement 年度报表；年度决算表
&BkdC,o 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
gB}UzEj^< annuitant 年金受益人
$LJCup,1" annuity 年金
}NF7"tOL annuity contract 年金合约
#RVN 7-x annuity on human life 人寿年金
vF .Ml antecedent debt 先前的债项
.Eg[[K_iD ante-dated cheque 倒填日期支票
"V:E BR anticipated expenditure 预期开支
O_[]+5.TX anticipated net profit 预期纯利
['\ u?m anticipated revenue 预期收入
P P!} w anti-inflation measure 反通货膨胀措施
mqKr+
anti-inflationary stance 反通货膨胀立场
ZfSAXr "( apparent deficit 表面赤字
Q+=D#x apparent financial solvency 表面偿债能力
Nh+ZSV4WJ: apparent partner 表面合伙人
.>+jtp} application for personal assessment 个人入息课税申请书
p WLFJH}N application of fund 资金应用
Ukg iSv+ application to release as liquidator and to destruct the books of accounts and documents
'`/w%OEVC5 申请免除清盘人职务及毁灭帐簿与文件
O>Ao#_*hOb appointed actuary 委任精算师
<"}WpT appointed auditor 委任核数师；委任审计师
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@n?W" appointed trustee 委任的受托人
ZE"Z_E;r appointer 委任人
XE.Y?{,R$ apportioned pro rata 按比例分摊
6),VN>j apportionment 分配；分摊
"&N1$$ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
X.hV MX2B apportionment formula 分摊方程式
YMIX|bj6Y apportionment of estate duty 遗产税的分摊
2[TssJ Q appraisal 估价；评估
U(u$5 appreciable growth 可观增长
V0a)9\x(\ appreciable impact 显着影响
_% 6Vcy appreciable increase 可观增长
d ~3G EK appreciation 增值；升值
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Uq'96 {Y appreciation against other currencies 相对其他货币升值
0OPpA Ll appreciation of the exchange value of Hong Kong dollar 港元汇值上升
[XDr-5Dm appreciation tax 增值税
# `b5kqQm appropriation 拨款；拨用；拨付
riY [p, appropriation account 拨款帐目
ma7@vD Appropriation Bill 拨款法案
.80L>0 appropriation-in-aid system 补助拨款办法
7) e#b approved assets 核准资产
rul w6vTB( approved basket stock 认可一篮子证券
4xnM7t\ approved budget 核准预算
4Q5 c' approved charitable donation 认可慈善捐款
mZb[Fi approved charitable institution 认可慈善机构
}5a$Ka- approved currency 核准货币；认可货币
u|u PvbM approved estimates 核准预算
>2@ a\ approved estimates of expenditure 核准开支预算
KvfZj approved overseas insurer 核准海外保险人
/%5X:*:H approved overseas trust company 核准海外信托公司
$][$ e approved pooled investment fund 核准汇集投资基金
QP 0[ approved provident fund scheme 认可公积金计划
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2m!a0; approved provision 核准拨款
+Rb0:r>kU approved redeemable share 核准可赎回股份
aI W W[xZ approved regional stock 认可地区性证券
P},d`4Ty@ approved retirement scheme 认可退休金计划
{fAj*,pzl approved subordinated loan 核准附属贷款
fY{&W@#g arbitrage 套戥；套汇；套利
Cec o^Mw arbitrageur 套戥者；套汇者
(b4;c=<[{ arbitrary amount 临时款项
@gHWU>k,A arrangement 措施；安排；协定
z 8\;XR arrears 欠款
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c3 uo 0 arrears of pay 欠付薪酬
2$%E:J+2:$ arrears of revenue 逾期未收税款；逾期未收的帐项
@N,I}_ 9- articles of association 组织章程；组织细则；组织章程细则
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({ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
sCw X| ascertainment of profit 确定利润
EABy<i "Asia Clear" “亚洲结算系统”
cnwpd%]o Asia Commercial Bank Ltd. 亚洲商业银行有限公司
3^J~ts{* Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
kEpCF:@A Asian Development Fund [ADF] 亚洲发展基金
; ^Y]nsd Asian dollar bond 亚洲美元债券
?f ]! ~ Asian dollar market 亚洲美元市场
N>'|fNx] Asian dollar rate 亚洲美元利率
t ]yD95| Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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DO< z Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
i%a jL asked price 沽盘；喊价；索价；卖方报价
] f~mR_E assessable income 应评税入息
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Vywz;+ assessable profit 应评税利润
QwL'5ws{q assessable value 应评税值
)i{B:w\ ^ assessed profit 估定利润
=(U&?1 R4 assessed value 经评估价值
>7^i>si assessment 评税；评定；估价；评税单
[r"`r Bw assessment number 评税编号；估价编号
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assessment of additional tax 补加税评税
BO 3%p assessment of performance 业绩评估；实绩评价
g4fe(.?c, Assessor 评税主任
Z_Z; g]|! asset price bubbles 资产价格泡沫
f}U@e0Lsb asset-backed securities 具资产保证的证券
% HK \ assets accretion 资产增值
"G,$Sqi@ assets and liabilities 资产与负债
MEZc/Ru-[ assets betterment statement 资产递增表；资产改进表
@5y ~A}Vd assets lending 实物放款；有抵押贷款
7) y9% -} assets of the company passing on the death 死者去世时转移的公司资产
D%=FCmL5@= assets pledged as security for liabilities 用作负债抵押的资产
g<"k\qs7 assets portfolio 资产投资组合
;zc,vs assets price 资产价格
ON~K( O2g( assets quality 资产质素
3~&h9#7 Ke assets realization 资产变现
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DHn u F@M assets securitization 资产证券化
_[_mmf1;:' assets situated outside Hong Kong 在香港以外地方的资产
3vK,vu q assets stripping 削减资产；拆卖资产
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;[>g(W+ assignee 承让人
6xsB#v* assignment 转让；转让书；转让契
J&bhR9sF assignment of interest 权益转让
}|W n6X assignment of letters patent and trade mark 专利证书及商标转让
I||4.YT assignment of property 物业转让；物业转让书
j( SBpM assignment right 转让权
4Ev#`i3~ assignor 转让人
hR1n@/nh associate 有联系的人；有关连人士；相联者；合伙人；联系人
@<W^/D1#L Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
/K2=GLl; associate member 附属会员
0p;pTc associated body corporate 相联法人团体
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+u%e associated company 相联公司；联属公司
0cxk)l% associated corporation 相联法团
vQiKpO* Association of Chartered Certified Accountants [ACCA] [United Kingdom]
= g[Cs* 公认会计师公会〔英国〕
"\l O1D Association of Futures Exchange Brokers 香港期货经纪协会
c7fQ{"f 3B Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Z<,$Xv L association of underwriters 承保人组织
<#r/4a "V assumption of control 接管
[V-OYjPAx assurance 担保；保险；转易；转易书
ao(lj assurance of interest 权益的转易
|{G GATni at 19XX price 按一九ＸＸ年价格计算
}F~4+4B^ at a discount 按赔价计算；按贴水价格计算；打折扣
mm,be. at a premium 按溢价计算；按升水价格计算
ZXR#t? D at call 通知付款；按通知
`43X? yQ at constant market price 按固定市价计算
lIlmXjL0 at constant price 按固定价格计算
^KeJ=VT at cost 按成本计算
].C4RH at current market price 按当时市价计算；按现时市价计算
!u; r<:g! at current price 按当时价格计算；按现时价格计算
_,m|gr ,S at factor cost 按要素成本计算；按生产要素成本计算
6HyndB^ at money-of-the-day price 按付款当日价格计算
">pt, QV at or better 按指定或较佳价位〔买卖指令〕
ue;o:>G at par 按面值计算；平价
m.K@g1 G at sight 见票即付
ap xY2o E& at the close 按收市盘
P}k p_l27 at the opening 按开市盘
|dxcEjcY_ attestation 见证；见证条款
A&:i$`m, at-the-money option 平价期权
T1&^IO-F7$ attorney 受权人；受托代表人
3Wl,T5}{ attornment 新拥有人承认书
Fu%%:3_ attributable profit 可归属利润
j.FW*iX1C attributable share value 可归属股份价值
b+ g(=z+ Auckland Stock Exchange 奥克兰证券交易所
a9=pZ1QAG auction 拍卖
K3Wh F auctioneer 拍卖商
.<Lbv5m audit 审计；核数
P e\AH Audit Commission 审计署
=(^-s Jk Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
+TQMA >@g< 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〕
!k= ~5)x audit review 帐目审查
nb GB84 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
#`>46T audited account 审计帐目；经审计的帐目
#s-^4znv9 audited annual account 经审计的周年帐目
f uQb h audited balance sheet 经审计的资产负债表
z+Cw*v\Y auditor 核数师；核数主任；审计师
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Xiv8B1 auditor's certificate 核数师证明书；审计师证明书
*<[Nvk^ auditor's report 核数师报告；审计师报告
>O:31 Uk Aussie bond 澳元债券
y[ W<vb+F austerity budget 紧缩预算
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M_}V[1+ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
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w^1! Australia All Ordinaries Index 澳洲所有普通股票指数
1gTW*vLM\ Australian Dollar [AUD] 澳元
,> ^6ztM Australian Options Market 澳大利亚期权市场
aNLkkkJg<; Australian Securities Commission 澳洲证券事务监察委员会
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P[ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
opKk#40 Australian Stock Exchange 澳大利亚证券交易所
(np %urx! Austrian Schilling [ATS] 奥地利先令
/_`f b)f authentication 认证；鉴证
&3nbmkM authority to purchase 委托购买证；委购书
6Wm`Vj(s authorization 认可；核准；授权；授权书
NX ?IM8\t authorization by direction 指示授权
Y)-)owx7 authorization by instruction 指令授权
.[ 1" 3!T authorization by warrant 令状授权
5yHarC authorization of unit trust 单位信托的认可
xgX"5Czvv` authorized agent 指定代理人
.5;X d? authorized capital 法定资本
s L9,+ authorized clerk 出市员
`Z}7G@ol authorized dealer 认可交易商
pnvHh0ck_ authorized financial institution 认可财务机构
)< kI d4E authorized fund 认可基金
kbxy^4" X authorized fund house 获授权的基金公司；认可基金公司
@LzqQ [ authorized institution 认可机构
,.cNs5 [t authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
i09w( k? authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
4|Wg lri authorized insurer 获授权保险人；获认可承保人
H.D1|sU authorized investment 特准投资项目
9 NO^ ' authorized person 获授权人
!w!} `|q authorized representative 获授权代表
3y9K' authorized share capital 法定股本
7q' _]$ automated quotation system 自动报价系统
sUfYEVjr Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
>|"mhNF 自动交易系统〔香港期货交易所有限公司〕
_ 2WG6y; automatic adjustment mechanism 自动调整机制
z g@,s"`> automatic adjustment system 自动调整系统
Ls<.&3X2 Automatic Clearing House 自动票据交换所
nY#V~^| automatic exchange rates accumulation system 自动化汇率累集系统
wO&edZ]zb^ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
T\G2B*fGd automatic teller machine [ATM] 自动柜员机
M%3 \]& autopay 自动转帐
rl\$a2_+ available assets 可用资产
x}`]9XQ available fiscal reserve 现存财政储备
qm.30 2 available profit 可用利润
+EmT+$>J Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
0u?{"xH{+} average 平均；平均数；海损
yC]xYn) average basic salary 平均基本薪金
6%p$C
oR average consumer expenditure 平均消费开支；一般消费开支
^&AhW m7\ average cost 平均成本
wc3OOyP@0 average cost of land production 增辟土地平均成本
=9lrPQ]w average daily turnover 平均每日成交额
^k'?e"[gTs average daily wage rate 平均每日工资率
a^ vXwY average expenditure pattern 平均开支模式
# !m`A+!~! average growth rate 平均增长率
=*icCng average net fixed assets 固定资产平均净值
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average of relatives 相对价格平均数
PFqc_!Pm average price 平均价格
f1a >C average propensity to consume 平均消费倾向；一般消费倾向
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j9th average propensity to save 平均储蓄倾向；一般储蓄倾向
>d`XR" _e average rate 平均率
]8}+%P,Q average revenue 平均收入；平均收益
M*r/TT average stock 平均库存；平均存货
QW5S=7 average yearly rent 平均年租
t3#My2 = avoidance of double taxation 避免双重课税
Z$0+jpG_s avoidance of tax 避税
