A:
-v:3#9uX) A share Ａ股；甲类股份
fm$Qd^E|e abatement of tax 减税；减扣免税额
Ff d4c ABN AMRO Bank N.V. 荷兰银行
11Uu5e!. above-the-line expenditure 线上项目支出；经常预算支出
QVah4wFL*. above-the-line receipt 线上项目收入；经常预算收入
!=HxL-`j ABSA Asia Limited 南非联合亚洲有限公司
wc#k@"2AZb absolute change 绝对数值变更
M,cz7, absolute expenditure 实际开支
) NTpb absolute guideline figure 绝对准则数字
: rud o[L absolute interest 绝对权益
><$V:nsEO absolute order of discharge 绝对破产解除令
UG vUU<N|N absolute profit margin 绝对利润幅度
s@g _F absolute value 实值；绝对值
e(FT4KD~ absolutely vested interest 绝对既得权益
Y5P9z{X= absorbed cost 已吸收成本；已分摊成本
RjR+'<7E^ absorption 吸收；分摊；合并
n'?]_ z< absorption rate 吸收率；摊配率；分摊率
3HNm`b8G4m ACB Finance Limited 亚洲商业财务有限公司
O]?\<&y acceptable form of reciprocity 合理的互惠条件
ztAC3,r] acceptable rate 适当利率；适当汇率
Nfv`
)n@ acceptance agreement 承兑协议
9{rE7OX*A acceptance for honour 参加承兑
ZXf& pqmG acceptor 承兑人；接受人；受票人
Q(R -8" acceptor for honour 参加承兑人
MwL!2r accident insurance 意外保险
`=Rxnl,<U Accident Insurance Association of Hong Kong 香港意外保险公会
+Y2D @K?) accident insurance scheme 意外保险计划
-S&d5(R accident year basis 意外年度基准
D( y
c accommodation 通融；贷款
69t6lB#;! accommodation bill 通融票据；空头票据
5g;mc.Cvt accommodation party 汇票代发人
of > account balance 帐户余额；帐户结余
aCi)icn$ account book 帐簿
fJ=(o F= account collected in advance 预收款项
4^9qs%& account current book 往来帐簿
) r"7" i account of after-acquired property 事后取得的财产报告
m:k; ?p:x account of defaulter 拖欠帐目
9|NF)~Q}' account payable 应付帐款
|x=(}g account payee only [A/C payee only] 只可转帐；存入收款人帐户
I]cZcx, <q account receivable 应收帐款
ZTj!ti;5 account receivable report 应收帐款报表
L+mHeS l account statement 结单；帐单；会计财务报表
.Q{VY]B^ account title 帐户名称；会计科目
QtcYFf
g accountant's report 会计师报告
z uo:yaO Accountant's Report Rules 会计师报告规则
) %
gU accounting and auditing procedure 会计与审计程序；会计与核数程序
.4Mc4' Accounting Arrangements 《会计安排》
\Hq=_}]F accounting basis 会计基础
Fr<tk^~/ accounting by Official Receiver 破产管理署署长呈交的帐目
J<9})
m Accounting Circular 《会计通告》
!<F5W <V accounting class 会计类别
M o i>Dp accounting date 记帐日期；会计结算日期
]
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mZ0_^ Accounting Officer 会计主任
'$4&q629d accounting period 会计报告期；会计期
]< 9o>#3 accounting policy 会计政策；会计方针
j9}.U \ accounting practice 会计惯例
umpa!q}; accounting principle 会计准则
%/}d' WJR accounting record 会计记录
!G<gp4Js+N accounting report 会计报告
@lqI,Ce5 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
`'9t^ 6mk Accounting Society of China 中国会计学会
5 !57<n accounting statement 会计报表
T?1e&H%USV accounting system 会计制度；会计系统
?xwZ< A accounting transaction 会计事项；帐务交易
0 }e&ONDQ accounting treatment 会计处理
r
jnf30 accounting year 会计年度
)Q<u0AxAn accretion 增值；添加
%wGQu;re accrual 应计项目；应累算数目
:>jzL8 accrual basis 应计制；权责发生制
;0Ih :YY6 accrual basis accounting 应计制会计；权责发生制会计
Shss};QZf( accrue 应累算；应计
?}S~cgL - accrued benefit 应累算利益
Zf S" accrued charges 应计费用
Y+EwBg)co accrued cumulative preference share dividend 应累算的累积优先股股息
aCyn9Y$= accrued expenses 应累算费用
D+h`Z]"| accrued interest payable 应付利息；应计未付利息
R0nUS<b0 accrued interest receivable 应收利息；应计未收利息
,0?3 k accrued right 累算权益
qg*xdefQ% accruing profit 应累算的利润
xj5MKX{CJT accumulated fiscal reserve 累积财政储备
DtZ7UX\P accumulated profit 累积利润；滚存溢利
m$g{& accumulated reserve 累积储备
=7S\-{ accumulation of surplus income 累积收益盈余
;9)=~) acquired assets 既得资产
yJ(ITJE_Z acquisition 收购；购置；取得
mhNgXp)_56 acquisition cost 购置成本
y#n yH0U acquisition expenses 购置费用
Nig)!4CG acquisition of 100% interest 收购全部股权
< [17&F0 acquisition of control 取得控制权
!3"Hn
acquisition of fixed assets 购置固定资产
dAaxbP| acquisition of shell “买壳”
uK[gI6M acquisition price 收购价
JaN53,&< act of God 天灾
l5U ^lc acting partner 执事合伙人
r90R~'5x9 active market 买卖活跃的市场；交投畅旺的市场；旺市
+1eb@b X active partner 积极参与的合伙人
wFJ *2W: active trading 交投活跃
y )7;"3Q< actual circulation 实际流通
= d !YM6G actual cost 实际成本
C`aUitL} actual expenditure 实际开支；实际支出
.]; ` actual income 实际入息；实际收入；实际收益
R1/mzPG actual market 现货市场
y p pZ@ actual price 现货价；实际价格
vtq47 i actual profit 实际利润
QQ9 9sy actual quotation 实盘；实际价位；实际报价
:x!'Eer
n actual year basis 按实际年度计算
)r
XUJ29. actuals 实货
%'9&JsO actuarial investigation 精算调查
tU-jtJ actuarial principle 精算原则
A*W/Q<~I actuarial report 精算师报告
* [b ~2 Actuarial Society of Hong Kong 香港精算学会
\obM}caT actuarial valuation 精算师估值
4@@gC&:Y actuary 精算师
FCChB7c` ad referendum agreement 暂定协议；有待覆核的协定
P_E xh] P ad valorem duty 从价税；按值征税
F&OcI.OTXF ad valorem duty system 从价税制
6 h&i <-> ad valorem fee 从价费
~tB9kLFG ad valorem tariff 从价关税
%k k~qvW additional allowance 额外免税额
sb% l N additional amount for unexpired risk 未过期风险的额外款额
ka:wD?>1i additional assessable profit 补加应评税利润
_!o0bYD additional assessment 补加评税
e?e oy | additional commitment 额外承担
tSiQr I additional commitment vote 额外承担拨款
?1H>k<Jp additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
jG,^~ 5x additional dependent parent allowance 供养父母额外免税额
K` <`l additional provision 额外拨款
- B:O0;f additional stamp duty 附加印花税
:]`J cJ additional tax 补加税罚款；补加税款
%z[" TVH Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
eGI&4JgJ. adjudged bankrupt 被裁定破产
' uLYah adjudicated bankrupt 裁定破产人
px^brzLQo adjudication fee 裁定费；评定印花税额手续费；评估契据费
oN(F$Nvk adjudication of bankruptcy 裁定破产；宣告破产
;!<@Fm9W adjudication of insolvency 裁定无力偿还债务
f'u[G?C adjusted actual 经调整的实数；调整后的实数
^>h2.A J adjusted current assets 经调整的流动资产；调整后的流动资产
21~~ =+)X adjusted figure 经调整的数字；调整后的数额
.1[pO_ adjusted liabilities 经调整的负债；调整后的负债
I! ~3xZ adjusted loss 经调整的亏损；调整后的亏损
N 0(($ 8G 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
XK
yW adjusted profit 经调整的利润；调整后的利润
? M04 cvm adjusted surplus 经调整的盈余额；调整后的盈余额
XKbTj R adjusted value 经调整的价值；调整后的价值
S@C"tHD
adjustment 调整；修订；理算〔保险〕
zi,":KDz# adjustment centre 调剂中心
qjIcRue'" adjustment lag 调整过程的时间差距；调整时差
TA+/35^? adjustment mechanism 调整机制
<}AmzeHr+ adjustment of loss 亏损调整
OJ} aN>k adjustment process 调整过程；调整程序
mtN B09E( adjustment range 调整幅度
62>/0_m 5 administered exchange rate 受管制汇率
w6'8L s Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
o6S`7uwJ*/ administration expenses 行政费用
kk/vgte-)e administration fee 手续费；行政费
cqb]LC administration in bankruptcy 破产管理
z9^_5la# administration order 遗产管理令
2Zi&=Zj" administrator 管理人；遗产管理人
[Mlmn$it administrator of the estate 遗产管理人
uF ]+i^+ admission of debt 债项承认书
T`) uR*$ admission of proof 接纳债权证明
~VJP:Y{[ advance 放贷款项；垫付款项；预支款项；预付款项
#EO] ,!JM advance account 暂支帐目；预付款帐户
13I~
advance compensation 预付补偿金
lziC.Dpa advance from shareholder 股东垫款
Mm#=d?YUHJ advance pending reimbursement 预支以待日后付还
.%mjE' advanced economy 先进经济体系
i-&"1D[& advancement 预付；预付财产
7`K )7 advances warrant 垫款令
DZX4c 2J advancing 贷出
:']O4v#^ adverse balance 逆差
S3YAc4 adverse exchange 逆汇
"QV1G' advertisement addressed to shareholders 在报章刊登的致股东通告
SrXuii K advice for collection 托收通知书
q^b_'We_9 advice of drawing 提款通知书；汇票通知书
z0 _/JwJn advice of payment 付款通知
zKaEh
Advisory Committee [Securities and Futures Commission]
Redxg. P 谘询委员会〔证券及期货事务监察委员会〕
^s?i&K,! Advisory Committee on Diversification 经济多元化谘询委员会
{>.qo<k affidavit 誓章；遗产申报誓章
XO J@-^BX affidavit of no receipt 述明无收款的誓章
L&~>(/*7U affiliate 联号；联营公司；附属公司
l, 1.6
affiliated company 附属公司；联号；联营公司
iTeFy -Ct affirmation [estate duty] 非宗教式宣誓〔遗产税〕
7R".$ p affordability 负担能力
C,3yu,' African Development Bank [AfDB] 非洲开发银行
pPZ^T5-ks after-acquired property 事后取得的财产
0 mR after-hours dealing 市后交易
2 )>Ty4* after-tax profit 税后盈利；税后利润；税后溢利
LY (h>` agency agreement 代理协议
I,!>ZG@6 agency expenses 代理机构的开支
1z =}`,?> agency fee 代理费
pXHeUBY. Agency Law 《代理法》
&E8fd/s= k agent 代理人；承销人
Hxd ^oE agent of company 公司代理人
8_ _C T agent's fee 代理人费；经纪费
0q D.OF)8 aggregate 总计；总数；总体数字
^->vUf7PX aggregate amount 总款额；总额
!<MW*7P= aggregate assets and liabilities 总体资产与负债
}@w X m aggregate at constant price 按固定价格计算的总体数字
DR#[\RzNI aggregate demand 总需求
]ch=D aggregate gross position 总持仓量
`z3"zso aggregate limit 总限额
q"pnFK9/L aggregate of salaries tax 合计薪俸税
T 9?!.o aggregate performance 总体表现；总体业绩
=;HmU.Uek% aggregate supply 总体供应
+v'n[xa1v aggregate surplus 总盈余
78<QNl Kn aggregate total 整体总额
&0S/]E`_M aggregate value 总值；合计价值
-qRO}EF aggregated basis 合计基准
+ )K yG aggregated net chargeable income 合计应课税入息实额
{v}jV{'^um aggregation 合并计算；合计；总和
EAjo>GLI aggregation of incomes of husband and wife 夫妇入息合并计算
BXo9s~ 5Q aggregation of property 财产的总和
q9"~sC H agio 差价；贴水
Fgg4 QF 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》
_d/ZaCx'i Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
,@*`2I>` 《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》
WP0{% Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
H0i\#)Xs 《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》
) BLoj:gYn Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
&;k`3`MC~w 《香港政府和大韩民国政府关于相互促进和保护投资协定》
V/7?]?!xu agreement for a settlement 授产协议
prg8Iq'w agreement for assignment 转让协议
@Ao E> agreement for sale 售卖协议；买卖协议
jj 9eFB agreement for sale and purchase 买卖协议
"t" &6\ agreement for the payment of interest 支付利息协议
>zAI#N 4 agreement for the repayment of money 还款协议
Qab YkL5@ agreement of reinsurance 再保险协议
7%4 @ * Agricultural Bank of China 中国农业银行
1
+'HKT} air passenger departure tax 飞机乘客离境税
=Z(#j5TGvH Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
mF !=H% airport tax 机场税
D?"TcA alcohol duty 酒精税
=F}e>D
alienation 让与；让渡；转让
#i GRi!$h alimony 生活费；赡养费
2=l !b/m All Ordinaries Index [AOI] 所有普通股指数
oxPb; % all risks 全险；综合险
RycO8z*p All Sales Record for Stock Market 《股票市场成交报告》
8; s$?*G i Allied Capital Resources Limited 新联财务有限公司
XOy#? X/` all-items index [Consumer Price Index] 总指数〔消费物价指数〕
4h v'OEl allocation letter 拨款信件
oos35xV . allocation of fund 分配款项；预留款项
BO p&s>hI allocation of profit 利润分配；溢利分配
cAc i2e allocation warrant 拨款令
~L'}!'
&. allotment 分配；配股
v+*l|!v allotment notice 股份配售通知；配股通知
}`9} Q
O allotment of shares 股份分配
r8~U@$BBK allowable 可获宽免；免税的
2O 5yS allowable business loss 可扣除的营业亏损
Aq{m42EAj allowable expenses 可扣税的支出
P!";$]+ allowance 免税额；津贴；备抵；准备金
_9Ig`?<>I allowance for debts 债项的免税额
f(E 'i> allowance for depreciation by wear and tear 耗损折旧免税额
rXz,<^Hmj allowance for funeral expenses 殡殓费的免税额
Ucnit^, allowance for inflation 为通货膨胀而预留的款项；通胀准备金
!Jj=H()} allowance for repairs and outgoings 修葺及支出方面的免税额
YtrM J" allowance to debtor 给债务人的津贴
VR oeq { alteration of capital 资本更改
G#! j` alternate trustee 候补受托人
'4A8\&lQO amalgamation 合并
cZ7b$MZ%9 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
-j9R%+YW< ambit of charges 征税范围；收费范围
Q' ^]lVY amended valuation 经修订的估值
!lF|90= American Commodities Exchange 美国商品交易所
6X:- Z 3 American Express Bank Limited 美国运通银行
# | 8!0]n' American Stock Exchange 美国证券交易所
Sk$ XC amortization 摊销
dR_h PBn/@ amount due from banks 存放银行同业的款项
w`VmN}pR amount due from banks abroad 存放海外银行同业的款项
y o[!q|z amount due from holding companies 控股公司欠款
|[TH
~ o amount due from local banks 存放本港银行同业的款项
sh?Dxodp9 amount due to banks 银行同业的存款
2Xgw7`
!L amount due to banks abroad 海外银行同业的存款
&w3LM OT amount due to holding companies 控股公司存款
z@ A5t4+3 amount due to local banks 本港银行同业的存款
f(?`PD [ amount due to outport banks 外埠银行同业的存款
6#5@d^a amount for note issue 发行纸币的款额
/7 h%s CX amount of bond 担保契据的款额
6|LDb"Rvy amount of consideration 代价款额
-zz9k= q amount of contribution 供款数额
*.EtdcRo[ amount of indebtedness 负债款额
SJ7>*Sa(u$ amount of principal of the loan 贷款本金额
9#6ilF:F amount of rates chargeable 应征差饷数额
^B?koU l^ amount of share capital 股本额
0tB9X9 :, amount of sums assured 承保款额
Z[`J'}?| amount of variation 变动幅度
NnSI=M amount of vote 拨款数额
tQJ@//C\z amount payable 应付款额
;wprH Xjq amount receivable 应收款额
aM.l+D P Amsterdam Stock Exchange 阿姆斯特丹证券交易所
5
|C;]pq analysis 分析
6aQ{EO-]'= ancillary risk 附属风险
3g2 t{ % annual account 周年帐目；周年帐目报表；年度决算；年结
[dU/;Sk5 annual accounting date 年结日期
D?5W1m]E,s annual allowance 每年免税额；年积金；年度津贴；年津
e@^}y4
C annual balance 年度余额
x_Ais&Gc annual disposable income 每年可动用收入
0#*\o1r\p annual estimates 周年预算
[ AX). b annual fee 年费
+S%@/q annual general meeting 周年大会
b<. +WkO annual growth rate 年增率；每年增长率
Z*]n]eS annual long-term supplement 长期个案每年补助金
R?|_` @@A annual pensionable emolument 可供计算退休金的年薪
7P|(j<JX6' annual report 年报
(%+DE4? Annual Report on the Consumer Price Index 《消费物价指数年报》
F/EHU?_EI annual return 周年报表；周年申报表；每年报税表格
g i;V~>kh Annual Return Rules 《周年报表规则》
aeBth { annual review of consumer prices 每年消费物价回顾
R#\8jv v annual roll-forward basis 逐年延展方式
Rb#Z\e}e- annual salary 年薪
`(o 1& annual statement 年度报表；年度决算表
(uV7N7 <1 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
Va*Uwy?x/) annuitant 年金受益人
V">Uh@[J_ annuity 年金
[[ s k annuity contract 年金合约
T. ` %1S annuity on human life 人寿年金
3UN Jj&-` antecedent debt 先前的债项
^jmnE.8R ante-dated cheque 倒填日期支票
] &G5/ ]f anticipated expenditure 预期开支
*=|i" anticipated net profit 预期纯利
vCpi|a_eCu anticipated revenue 预期收入
7L-%5: 1% anti-inflation measure 反通货膨胀措施
G0]n4"~+? anti-inflationary stance 反通货膨胀立场
]7u8m[@ apparent deficit 表面赤字
y6PAXvv'{ apparent financial solvency 表面偿债能力
!w)Mm P Xb apparent partner 表面合伙人
m1[QD26 application for personal assessment 个人入息课税申请书
;D^)^~7dh application of fund 资金应用
%ri4nKGS application to release as liquidator and to destruct the books of accounts and documents
RD_;us@&&* 申请免除清盘人职务及毁灭帐簿与文件
~y|%D; appointed actuary 委任精算师
PO%]Jme appointed auditor 委任核数师；委任审计师
o" ]eAQ appointed trustee 委任的受托人
yZ!Eu#81 appointer 委任人
@`_j't, apportioned pro rata 按比例分摊
_ma 4 apportionment 分配；分摊
.y\HQ^j Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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apportionment formula 分摊方程式
wl{p,[] apportionment of estate duty 遗产税的分摊
Zgg 7pL)#c appraisal 估价；评估
zEhy0LLm appreciable growth 可观增长
fF d9D=EW. appreciable impact 显着影响
yav)mO~QU6 appreciable increase 可观增长
<HzAh<_@F appreciation 增值；升值
Asn0&Ys4 appreciation against other currencies 相对其他货币升值
Ov<3?)ok appreciation of the exchange value of Hong Kong dollar 港元汇值上升
-pD&@Wlwak appreciation tax 增值税
|v1 K@ appropriation 拨款；拨用；拨付
R Nv<kw appropriation account 拨款帐目
{tT` It Appropriation Bill 拨款法案
qIqk@u appropriation-in-aid system 补助拨款办法
1tr>D:c\ approved assets 核准资产
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]@kU approved basket stock 认可一篮子证券
DdQf %W8u approved budget 核准预算
aEk*-v#{ approved charitable donation 认可慈善捐款
6>L. )V approved charitable institution 认可慈善机构
\=@r1[d approved currency 核准货币；认可货币
c==Oio (" approved estimates 核准预算
k, @J& approved estimates of expenditure 核准开支预算
$HXB !$d approved overseas insurer 核准海外保险人
6_y|4!,:W approved overseas trust company 核准海外信托公司
v\W m[Ld approved pooled investment fund 核准汇集投资基金
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bn|_`( approved provident fund scheme 认可公积金计划
} g* - Ty approved provision 核准拨款
@\D D|o67 approved redeemable share 核准可赎回股份
Ad,r(0a LZ approved regional stock 认可地区性证券
qbE j\
b[ approved retirement scheme 认可退休金计划
9V66~Bf5 approved subordinated loan 核准附属贷款
hY1|qp arbitrage 套戥；套汇；套利
Asl H
V@K arbitrageur 套戥者；套汇者
L@z !,r, arbitrary amount 临时款项
r;XQ i arrangement 措施；安排；协定
NI1HUUZz arrears 欠款
&V?q d{39 arrears of pay 欠付薪酬
Ij #a arrears of revenue 逾期未收税款；逾期未收的帐项
1 :Yt2] articles of association 组织章程；组织细则；组织章程细则
!1RV [b.8 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
"pZ3 ascertainment of profit 确定利润
g& "( - : "Asia Clear" “亚洲结算系统”
|x6mkSf]ke Asia Commercial Bank Ltd. 亚洲商业银行有限公司
8Wj=|Ow-q Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
`Q&] dE= Asian Development Fund [ADF] 亚洲发展基金
&1p8# i Asian dollar bond 亚洲美元债券
bNROXiX Asian dollar market 亚洲美元市场
,OKM\N , Asian dollar rate 亚洲美元利率
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, Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Lm wh`oOl Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
;ULC|7rL asked price 沽盘；喊价；索价；卖方报价
' 4~5ez|: assessable income 应评税入息
)KqR8UO assessable loss 应评税亏损
X}*o[;2G assessable profit 应评税利润
5|R2cc|"9 assessable value 应评税值
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UO assessed profit 估定利润
ys/mv'#> assessed value 经评估价值
(J*w./ assessment 评税；评定；估价；评税单
Y(y 9l{' assessment number 评税编号；估价编号
^-IsK#r. k assessment of additional tax 补加税评税
e9W7ke E* assessment of performance 业绩评估；实绩评价
N}Ks[2 Assessor 评税主任
?*'$(}r3 asset price bubbles 资产价格泡沫
%;Z bQ9 asset-backed securities 具资产保证的证券
B"PHJj assets accretion 资产增值
p{a]pG+3 assets and liabilities 资产与负债
aEDN]O95? assets betterment statement 资产递增表；资产改进表
x~;EH6$5'/ assets lending 实物放款；有抵押贷款
DnHAm q] assets of the company passing on the death 死者去世时转移的公司资产
#tZf>zrs assets pledged as security for liabilities 用作负债抵押的资产
=$8@JF' assets portfolio 资产投资组合
M%{? \)s assets price 资产价格
{1MGb%xW assets quality 资产质素
9"aFS=>< assets realization 资产变现
h)_Gxe"x assets refinancing arrangement 资产再集资安排
^v!im\ r assets securitization 资产证券化
}6J7 <g assets situated outside Hong Kong 在香港以外地方的资产
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.m&9& assets stripping 削减资产；拆卖资产
+oy&OKCa assets value 资产值
`OP>(bU0 assignee 承让人
+SQjX7] % assignment 转让；转让书；转让契
_~[?> cF% assignment of interest 权益转让
K O |pJ3 assignment of letters patent and trade mark 专利证书及商标转让
*w/WHQ`xI assignment of property 物业转让；物业转让书
8rwYNb.P assignment right 转让权
Wu!t C assignor 转让人
_D j<Eu_ associate 有联系的人；有关连人士；相联者；合伙人；联系人
&G/|lv>j Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
A)z PaXZ associate member 附属会员
:Sc8PLT associated body corporate 相联法人团体
m1-\qt-yy associated company 相联公司；联属公司
A=%k/ associated corporation 相联法团
90s;/y( Association of Chartered Certified Accountants [ACCA] [United Kingdom]
8PBU~ mr 公认会计师公会〔英国〕
8lOI\- Association of Futures Exchange Brokers 香港期货经纪协会
L}W1*L$;< Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
HK0::6n{ association of underwriters 承保人组织
] *-;' * assumption of control 接管
uuSR%KK]| assurance 担保；保险；转易；转易书
!7*(!as assurance of interest 权益的转易
$J"%I$%X= at 19XX price 按一九ＸＸ年价格计算
$_C+4[R? at a discount 按赔价计算；按贴水价格计算；打折扣
*KK[(o}^J- at a premium 按溢价计算；按升水价格计算
[5Fd P0 at call 通知付款；按通知
gF[6c`-s at constant market price 按固定市价计算
cJ(BiL-uF at constant price 按固定价格计算
VLsh=v at cost 按成本计算
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Pn8\2Cj at current market price 按当时市价计算；按现时市价计算
sEce{"VC at current price 按当时价格计算；按现时价格计算
rH_Jh}Y at factor cost 按要素成本计算；按生产要素成本计算
`c"4PU^ at money-of-the-day price 按付款当日价格计算
g5#CN:%f at or better 按指定或较佳价位〔买卖指令〕
c>ad0xce6 at par 按面值计算；平价
'{[!j6wt\ at sight 见票即付
1E8H%2$ V at the close 按收市盘
$!G` D= at the opening 按开市盘
W+gp r|R2 attestation 见证；见证条款
3;*z3;#} at-the-money option 平价期权
Ly9Q}dL attorney 受权人；受托代表人
lhqQ CV attornment 新拥有人承认书
&<au/^F attributable profit 可归属利润
DVI7]+=nV attributable share value 可归属股份价值
SLkuT`* Auckland Stock Exchange 奥克兰证券交易所
sV u k auction 拍卖
BhKO_wQ?:J auctioneer 拍卖商
L=,OZ9a A audit 审计；核数
}Y Q:6 I Audit Commission 审计署
&=6%> Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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y< k][ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
.f>,6? audit review 帐目审查
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[#C- Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
:pwa{ P audited account 审计帐目；经审计的帐目
|;P ^clS3 audited annual account 经审计的周年帐目
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UR audited balance sheet 经审计的资产负债表
%[w Tz$S" auditor 核数师；核数主任；审计师
2FGx _ Y auditor's certificate 核数师证明书；审计师证明书
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_yMN auditor's report 核数师报告；审计师报告
K;x~&G0= Aussie bond 澳元债券
6lsL^]7 austerity budget 紧缩预算
Ep mJWbU Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
zmI5"K"'F Australia All Ordinaries Index 澳洲所有普通股票指数
I}+;ME|< 2 Australian Dollar [AUD] 澳元
&]< 3 ~ 6n Australian Options Market 澳大利亚期权市场
1Bg_FPu Australian Securities Commission 澳洲证券事务监察委员会
SK+@HnKd Australian Society of Certified Practising Accountants 澳洲执业会计师公会
vX+.e1m Australian Stock Exchange 澳大利亚证券交易所
IaLMWoh Austrian Schilling [ATS] 奥地利先令
DLi?'K3t authentication 认证；鉴证
Ky kSFB authority to purchase 委托购买证；委购书
!\;:36B#6 authorization 认可；核准；授权；授权书
e .l!3xY2' authorization by direction 指示授权
_A 2Lv]vfV authorization by instruction 指令授权
0(gq; H5x' authorization by warrant 令状授权
0|XKd24BN authorization of unit trust 单位信托的认可
)iU^&@[S authorized agent 指定代理人
>)Gd:636+ authorized capital 法定资本
:)IV!_> 'd authorized clerk 出市员
A59 gIp*> authorized dealer 认可交易商
9#k0_vDoW authorized financial institution 认可财务机构
#Qh>z%Mn^3 authorized fund 认可基金
- $JO8'TP authorized fund house 获授权的基金公司；认可基金公司
%d; <2b0 authorized institution 认可机构
I@\+l6&#; authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
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authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
!msNEE@[ authorized insurer 获授权保险人；获认可承保人
40#9]=;} authorized investment 特准投资项目
81F,Y)x. authorized person 获授权人
6|!NLwa authorized representative 获授权代表
_1|$P|$P. authorized share capital 法定股本
*1^$. Q & automated quotation system 自动报价系统
`8:K[gp Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
!tNd\ }@ 自动交易系统〔香港期货交易所有限公司〕
>x g5z automatic adjustment mechanism 自动调整机制
8TWTbQ automatic adjustment system 自动调整系统
cozXb$bBY Automatic Clearing House 自动票据交换所
>j x.R automatic exchange rates accumulation system 自动化汇率累集系统
*:hy Y!x Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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^rH# automatic teller machine [ATM] 自动柜员机
2e1]}wlK autopay 自动转帐
WE6 \dhJ< available assets 可用资产
(\, BxvhG= available fiscal reserve 现存财政储备
YF[f Z available profit 可用利润
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7 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
g|%L"-%gJ average 平均；平均数；海损
#=,imsW) average basic salary 平均基本薪金
?+2b(2&MXE average consumer expenditure 平均消费开支；一般消费开支
{Wv% zA*8 average cost 平均成本
@ -:]P8 average cost of land production 增辟土地平均成本
*>q/W LR average daily turnover 平均每日成交额
^G1%6\We average daily wage rate 平均每日工资率
06 mlj6hV average expenditure pattern 平均开支模式
kc$)^E 7 average growth rate 平均增长率
8g~EL{ ' average net fixed assets 固定资产平均净值
.Y*f2A.v average of relatives 相对价格平均数
v?:: | { average price 平均价格
b-^p1{A0zW average propensity to consume 平均消费倾向；一般消费倾向
$V>yXhTh average propensity to save 平均储蓄倾向；一般储蓄倾向
HU ;#XU1 average rate 平均率
F<&!b2)ML average revenue 平均收入；平均收益
{+.r5py average stock 平均库存；平均存货
|L6&Gf]#5 average yearly rent 平均年租
S :bC[ } avoidance of double taxation 避免双重课税
e Y $qV} avoidance of tax 避税
