A:
_U{zMVr A share Ａ股；甲类股份
VQ0fS!5' abatement of tax 减税；减扣免税额
%{/%mJoX ABN AMRO Bank N.V. 荷兰银行
1Wm)rXW[x above-the-line expenditure 线上项目支出；经常预算支出
*+uHQgn( above-the-line receipt 线上项目收入；经常预算收入
3 &6#F"7 ABSA Asia Limited 南非联合亚洲有限公司
M/):e$S absolute change 绝对数值变更
?0YCpn absolute expenditure 实际开支
U5-@2Y cH absolute guideline figure 绝对准则数字
*^RmjW1I absolute interest 绝对权益
J|X
6j&- absolute order of discharge 绝对破产解除令
$ &P >r absolute profit margin 绝对利润幅度
[5u RS}! absolute value 实值；绝对值
A |3tI absolutely vested interest 绝对既得权益
G7)Fk%> absorbed cost 已吸收成本；已分摊成本
p=C%Hmd5E absorption 吸收；分摊；合并
m;D- u>o absorption rate 吸收率；摊配率；分摊率
Wm);C~Le ACB Finance Limited 亚洲商业财务有限公司
u1 z acceptable form of reciprocity 合理的互惠条件
mwY
IJy[ acceptable rate 适当利率；适当汇率
J?Dq>%+ ^ acceptance agreement 承兑协议
#
eCjn acceptance for honour 参加承兑
* P 3V acceptor 承兑人；接受人；受票人
`ORECg) acceptor for honour 参加承兑人
e"'#\tSG accident insurance 意外保险
] )F7) Accident Insurance Association of Hong Kong 香港意外保险公会
@BrMl%gV accident insurance scheme 意外保险计划
x7vctjM| accident year basis 意外年度基准
u`olW%C/T accommodation 通融；贷款
Q>R>R*1.j accommodation bill 通融票据；空头票据
F29v a accommodation party 汇票代发人
E@-KGsdhK account balance 帐户余额；帐户结余
%e`$p=m account book 帐簿
5Q 'i2*j account collected in advance 预收款项
j6 account current book 往来帐簿
MY/3] g< account of after-acquired property 事后取得的财产报告
Zum0J{l
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c-g)eV|)S account payable 应付帐款
@FC"nM
account payee only [A/C payee only] 只可转帐；存入收款人帐户
' j6g G account receivable 应收帐款
FJ % account receivable report 应收帐款报表
_>=L>* account statement 结单；帐单；会计财务报表
f{"8g"[[)( account title 帐户名称；会计科目
'Fs)Rx}\0 accountant's report 会计师报告
KAsS [ Accountant's Report Rules 会计师报告规则
*1 G>YH accounting and auditing procedure 会计与审计程序；会计与核数程序
p_UlK8rb Accounting Arrangements 《会计安排》
uA$<\fnz accounting basis 会计基础
<L{(M j%Z accounting by Official Receiver 破产管理署署长呈交的帐目
8ZCo c5 Accounting Circular 《会计通告》
O/.Uh`T`6 accounting class 会计类别
H)a Q3T4N5 accounting date 记帐日期；会计结算日期
8 a_[B~ accounting for money 款项核算
v3GwD0 0 Accounting Officer 会计主任
M @3"<[g accounting period 会计报告期；会计期
@ JvPx 0 accounting policy 会计政策；会计方针
pSm $FBW h accounting practice 会计惯例
% , N< accounting principle 会计准则
0<8XI>.3D accounting record 会计记录
)@ ~J accounting report 会计报告
R-Z~V Accounting Services Branch [Treasury] 会计事务部〔库务署〕
e#,~ ,W.H Accounting Society of China 中国会计学会
TLd `1Ac accounting statement 会计报表
[kqYfY?K accounting system 会计制度；会计系统
C-8qj> accounting transaction 会计事项；帐务交易
_{Sm k [ accounting treatment 会计处理
M:P0m6ie accounting year 会计年度
R(-<BtM!- accretion 增值；添加
avy"r$v_& accrual 应计项目；应累算数目
Ja SI^go accrual basis 应计制；权责发生制
dJv!Dts')C accrual basis accounting 应计制会计；权责发生制会计
'S2bp4G accrue 应累算；应计
K"u NxZ accrued benefit 应累算利益
u7xDau(c accrued charges 应计费用
A].>.AI accrued cumulative preference share dividend 应累算的累积优先股股息
`;YU.* accrued expenses 应累算费用
(ZL sB{r^ accrued interest payable 应付利息；应计未付利息
gt YAH i accrued interest receivable 应收利息；应计未收利息
`\X+ Ud| accrued right 累算权益
3:{yJdpg accruing profit 应累算的利润
%lX%8Z$ v accumulated fiscal reserve 累积财政储备
k"g._|G accumulated profit 累积利润；滚存溢利
-QyhwG = accumulated reserve 累积储备
CiR%Ujf accumulation of surplus income 累积收益盈余
U `o^mtW. acquired assets 既得资产
]`bQW? acquisition 收购；购置；取得
MWNPPYw w acquisition cost 购置成本
`)qVF,Z} acquisition expenses 购置费用
PlYm & acquisition of 100% interest 收购全部股权
oG7q _4+& acquisition of control 取得控制权
wBQF~WY acquisition of fixed assets 购置固定资产
*xE,sj+( acquisition of shell “买壳”
>|6iR%"f# acquisition price 收购价
U:MPgtwe act of God 天灾
+525 {Tj acting partner 执事合伙人
@Kf_z5tm: active market 买卖活跃的市场；交投畅旺的市场；旺市
be e5 active partner 积极参与的合伙人
/T,Z>R active trading 交投活跃
% aUsOB-RV actual circulation 实际流通
>HPdzLY? actual cost 实际成本
$5L0.$ Tj actual expenditure 实际开支；实际支出
, * ]d~Y actual income 实际入息；实际收入；实际收益
-k(CJ5 H9 actual market 现货市场
sz-- 27es actual price 现货价；实际价格
^'p|!`: actual profit 实际利润
kQaSbpNmH actual quotation 实盘；实际价位；实际报价
Mc-)OtmG[ actual year basis 按实际年度计算
15$4&=O actuals 实货
Qu< Bu)` actuarial investigation 精算调查
T6pLoaKu actuarial principle 精算原则
~P h\ Sbp actuarial report 精算师报告
0aoHKeP Actuarial Society of Hong Kong 香港精算学会
)HD`O~M> actuarial valuation 精算师估值
`:O\dN>ON actuary 精算师
;f,c't@w ad referendum agreement 暂定协议；有待覆核的协定
JbO ~n
)%x ad valorem duty 从价税；按值征税
]#/4Y_d ad valorem duty system 从价税制
Gn) y>
AN ad valorem fee 从价费
m^_6:Q0F!8 ad valorem tariff 从价关税
'!P"xBVAu additional allowance 额外免税额
M0| 'f' additional amount for unexpired risk 未过期风险的额外款额
G pbC
M~x additional assessable profit 补加应评税利润
cE Ci') additional assessment 补加评税
htm{!Z]s0 additional commitment 额外承担
q> s-Y| additional commitment vote 额外承担拨款
\([ WH!7 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Z+pom7A"E additional dependent parent allowance 供养父母额外免税额
>/<:Q & additional provision 额外拨款
v(l eide additional stamp duty 附加印花税
6 D L[ aD additional tax 补加税罚款；补加税款
ES<{4<Kpx Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
W>M~Sk$v adjudged bankrupt 被裁定破产
VD4C::J adjudicated bankrupt 裁定破产人
FuX 8v adjudication fee 裁定费；评定印花税额手续费；评估契据费
dY " }\v6 adjudication of bankruptcy 裁定破产；宣告破产
$|KaBx1 adjudication of insolvency 裁定无力偿还债务
i)Lp7m z adjusted actual 经调整的实数；调整后的实数
[!^-J}^g~\ adjusted current assets 经调整的流动资产；调整后的流动资产
4yaxl\2 adjusted figure 经调整的数字；调整后的数额
T\VNqs@ adjusted liabilities 经调整的负债；调整后的负债
55t\B ms{ adjusted loss 经调整的亏损；调整后的亏损
l7JY]?p 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
pium$4l2# adjusted profit 经调整的利润；调整后的利润
y [O-pD` adjusted surplus 经调整的盈余额；调整后的盈余额
+pH@oFNK adjusted value 经调整的价值；调整后的价值
$jd<v1"o adjustment 调整；修订；理算〔保险〕
aTGdmj! adjustment centre 调剂中心
>x3ug]Bu adjustment lag 调整过程的时间差距；调整时差
Px M!U!t adjustment mechanism 调整机制
kl1Y ] ?z} adjustment of loss 亏损调整
e75UMWaeC adjustment process 调整过程；调整程序
< Fs-3(V+\ adjustment range 调整幅度
AGYm';z3 administered exchange rate 受管制汇率
,}xbAA# Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
P6Bl
*@G administration expenses 行政费用
9Q W &$n^ administration fee 手续费；行政费
kC$&:\Rh administration in bankruptcy 破产管理
u) Q;8$` administration order 遗产管理令
4R>zPEo administrator 管理人；遗产管理人
o2-@o= F administrator of the estate 遗产管理人
}a&mY ^ admission of debt 债项承认书
R7~ Yw*#, admission of proof 接纳债权证明
BO.dz06(Rw advance 放贷款项；垫付款项；预支款项；预付款项
rZ_>`}O2 advance account 暂支帐目；预付款帐户
Voh hQ advance compensation 预付补偿金
k llQca|$4 advance from shareholder 股东垫款
/?"8-0d advance pending reimbursement 预支以待日后付还
8 _d -81Dd advanced economy 先进经济体系
O` cu_ advancement 预付；预付财产
TO;.eN!sv advances warrant 垫款令
RV-h IdAU advancing 贷出
? 8 1X adverse balance 逆差
'?o9VrO adverse exchange 逆汇
W v!<bT8r advertisement addressed to shareholders 在报章刊登的致股东通告
N0n^ L|(R advice for collection 托收通知书
d~ng6pA advice of drawing 提款通知书；汇票通知书
nY `2uN~9 advice of payment 付款通知
K:yr-#(P/ Advisory Committee [Securities and Futures Commission]
LT+3q%W.UC 谘询委员会〔证券及期货事务监察委员会〕
'ul\Q `N3 Advisory Committee on Diversification 经济多元化谘询委员会
K8^kJSF\ affidavit 誓章；遗产申报誓章
oJ*1>7[ J affidavit of no receipt 述明无收款的誓章
0MIUI<;j affiliate 联号；联营公司；附属公司
-%IcYzyA affiliated company 附属公司；联号；联营公司
7Tf]:4Y" affirmation [estate duty] 非宗教式宣誓〔遗产税〕
q}L+/+b affordability 负担能力
, 7|; k2 African Development Bank [AfDB] 非洲开发银行
Gie@JX after-acquired property 事后取得的财产
Mo|wME# M after-hours dealing 市后交易
y[0`hSQ)~ after-tax profit 税后盈利；税后利润；税后溢利
lm'Zy"~:: agency agreement 代理协议
t~K%.|' 0 agency expenses 代理机构的开支
:ipoD%@ agency fee 代理费
Q^eJ4{Ya: Agency Law 《代理法》
oB c@]T5> agent 代理人；承销人
e[X q agent of company 公司代理人
KSs 1CF'i agent's fee 代理人费；经纪费
A q#/2t aggregate 总计；总数；总体数字
#y"=Cz=1u7 aggregate amount 总款额；总额
,*,sw:=2 aggregate assets and liabilities 总体资产与负债
$*~Iu%Az aggregate at constant price 按固定价格计算的总体数字
g?/XZ5$a5 aggregate demand 总需求
){Mu~ P aggregate gross position 总持仓量
SKXBrD=- aggregate limit 总限额
x.DzViP/ aggregate of salaries tax 合计薪俸税
j kn^Z" : aggregate performance 总体表现；总体业绩
{^q)^<#JT aggregate supply 总体供应
z>vtEV)) aggregate surplus 总盈余
+6W(z3($ aggregate total 整体总额
>`V}U*}*H aggregate value 总值；合计价值
e`U Qz$4! aggregated basis 合计基准
9\O(n> aggregated net chargeable income 合计应课税入息实额
eE:&qy ^ aggregation 合并计算；合计；总和
8KjRCm,I aggregation of incomes of husband and wife 夫妇入息合并计算
)3?rXsSR aggregation of property 财产的总和
y sXx%k agio 差价；贴水
X} JOX9pK 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》
"HQF.#\# Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Yx?aC!5M 《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》
CyM}Hc&w Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Ya4?{2h@+ 《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》
M^ SuV Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
mv
Ov<x;l 《香港政府和大韩民国政府关于相互促进和保护投资协定》
~I_owCVZ agreement for a settlement 授产协议
8<PKKDgbfd agreement for assignment 转让协议
9 q4_j agreement for sale 售卖协议；买卖协议
D$Ke a
agreement for sale and purchase 买卖协议
W3pQ? agreement for the payment of interest 支付利息协议
H/cTJ9 zz agreement for the repayment of money 还款协议
h_
! >yK agreement of reinsurance 再保险协议
LPE ) Agricultural Bank of China 中国农业银行
P2k7M(I_& air passenger departure tax 飞机乘客离境税
CJ w$j`k Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
- @bp4Z= airport tax 机场税
a5wDm alcohol duty 酒精税
M'jXve(=yF alienation 让与；让渡；转让
Dm{Ok#@r2 alimony 生活费；赡养费
T |"`8mG All Ordinaries Index [AOI] 所有普通股指数
)+~E8yK all risks 全险；综合险
9Vh_[^bR All Sales Record for Stock Market 《股票市场成交报告》
a1x7~)z>zi Allied Capital Resources Limited 新联财务有限公司
Z[IM<S9lz all-items index [Consumer Price Index] 总指数〔消费物价指数〕
e6P[c=m
# allocation letter 拨款信件
Rl@ $xP allocation of fund 分配款项；预留款项
snMQ"ju allocation of profit 利润分配；溢利分配
+ l\<? allocation warrant 拨款令
T1~)^qQ allotment 分配；配股
" n- pl allotment notice 股份配售通知；配股通知
>A j C l allotment of shares 股份分配
>!BFt$sd allowable 可获宽免；免税的
TgaYt\"i[ allowable business loss 可扣除的营业亏损
X8 qIia allowable expenses 可扣税的支出
T_ ^C#> allowance 免税额；津贴；备抵；准备金
oX|?:M S: allowance for debts 债项的免税额
O-GxUHwW r allowance for depreciation by wear and tear 耗损折旧免税额
%Y',|+A rx allowance for funeral expenses 殡殓费的免税额
z}APR@?`n8 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
P/ aDd@j allowance for repairs and outgoings 修葺及支出方面的免税额
t .=Oj allowance to debtor 给债务人的津贴
5+L 8\V9; alteration of capital 资本更改
:('I ) C alternate trustee 候补受托人
ZgF/;8!~V- amalgamation 合并
76MsrOv55 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
j+>Q# &h9 ambit of charges 征税范围；收费范围
LZV}U* amended valuation 经修订的估值
/yK"t< p American Commodities Exchange 美国商品交易所
&va*IR American Express Bank Limited 美国运通银行
YX;nMyD?~ American Stock Exchange 美国证券交易所
FzhT$7Gw amortization 摊销
iG- N amount due from banks 存放银行同业的款项
C_-E4I
Z) amount due from banks abroad 存放海外银行同业的款项
gM, &Spn amount due from holding companies 控股公司欠款
8 ui=2k( amount due from local banks 存放本港银行同业的款项
bF6gBM@* amount due to banks 银行同业的存款
S:Xs '0K_ amount due to banks abroad 海外银行同业的存款
(J pm
K O amount due to holding companies 控股公司存款
aL )Hv k: amount due to local banks 本港银行同业的存款
|Ylg$?,9* amount due to outport banks 外埠银行同业的存款
)F
E 8D amount for note issue 发行纸币的款额
o FyeH )! amount of bond 担保契据的款额
P`2&*2, amount of consideration 代价款额
>EBC 2WJ amount of contribution 供款数额
Xiju" Cup" amount of indebtedness 负债款额
gb_X?j%p7 amount of principal of the loan 贷款本金额
wP`sXPSmIu amount of rates chargeable 应征差饷数额
coAW9=o} amount of share capital 股本额
PW^ 8;[\QP amount of sums assured 承保款额
Z3`2-r_= amount of variation 变动幅度
}xJR.]).KW amount of vote 拨款数额
3kw}C aZ6 amount payable 应付款额
x MsGs amount receivable 应收款额
\^s2 W:c Amsterdam Stock Exchange 阿姆斯特丹证券交易所
]wf |PU~nr analysis 分析
|Mlh; ancillary risk 附属风险
A\g % annual account 周年帐目；周年帐目报表；年度决算；年结
)[
b#g(Y( annual accounting date 年结日期
wT % "5: annual allowance 每年免税额；年积金；年度津贴；年津
A;t
z Re annual balance 年度余额
^H'kH l'F annual disposable income 每年可动用收入
r#I>_Utsy annual estimates 周年预算
2fP~;\AP annual fee 年费
J ";=d4Sd annual general meeting 周年大会
_#(s2.h~J annual growth rate 年增率；每年增长率
tQf!|]#J annual long-term supplement 长期个案每年补助金
j@SYXKL~ annual pensionable emolument 可供计算退休金的年薪
T^NJ4L4# annual report 年报
@#CF".fuN> Annual Report on the Consumer Price Index 《消费物价指数年报》
Z"N(=B annual return 周年报表；周年申报表；每年报税表格
kxy]vH6m Annual Return Rules 《周年报表规则》
qOgtGN}k annual review of consumer prices 每年消费物价回顾
bQV("~# annual roll-forward basis 逐年延展方式
2$)mC9 annual salary 年薪
< 4$YO-:E annual statement 年度报表；年度决算表
X#7}c5 ^Y 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
PvuAg(? annuitant 年金受益人
qAORWc annuity 年金
,5kv n annuity contract 年金合约
xv&S[=Dt annuity on human life 人寿年金
[ yvt1:q antecedent debt 先前的债项
LV\ie M ante-dated cheque 倒填日期支票
Un \Ubqi0 anticipated expenditure 预期开支
\gP . \ anticipated net profit 预期纯利
-;<>tq'3` anticipated revenue 预期收入
d}VALjXHX! anti-inflation measure 反通货膨胀措施
T N Ist anti-inflationary stance 反通货膨胀立场
|Z!@'YB apparent deficit 表面赤字
: @; 6 apparent financial solvency 表面偿债能力
uZ<%kV1B apparent partner 表面合伙人
, | <jjq) application for personal assessment 个人入息课税申请书
^f 6
{ 0 application of fund 资金应用
H.9yT\f. application to release as liquidator and to destruct the books of accounts and documents
}M?|,N6 申请免除清盘人职务及毁灭帐簿与文件
~R$[n.Vp k appointed actuary 委任精算师
XK3!V|y` appointed auditor 委任核数师；委任审计师
>*{:l,LH appointed trustee 委任的受托人
|y U3Kt appointer 委任人
sU0Stg8&b apportioned pro rata 按比例分摊
hw|t8 ShW apportionment 分配；分摊
k_BSY=$e*D Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
3 Mxz_~ apportionment formula 分摊方程式
q>P[n z% apportionment of estate duty 遗产税的分摊
_ Q{T '; appraisal 估价；评估
- Sp/fjlq/ appreciable growth 可观增长
C|9[Al appreciable impact 显着影响
=!YP$hf Y appreciable increase 可观增长
i<bxc appreciation 增值；升值
5U3qr*/ ;m appreciation against other currencies 相对其他货币升值
r:.6"VQu} appreciation of the exchange value of Hong Kong dollar 港元汇值上升
U(P :J e appreciation tax 增值税
Z$1.^H.D b appropriation 拨款；拨用；拨付
I}rGx appropriation account 拨款帐目
h&q=I.3O|? Appropriation Bill 拨款法案
b24di appropriation-in-aid system 补助拨款办法
wFp~ approved assets 核准资产
2*Va9HP!q approved basket stock 认可一篮子证券
f@h2;An$w approved budget 核准预算
TG4^_nRl approved charitable donation 认可慈善捐款
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a approved charitable institution 认可慈善机构
89db5Dx approved currency 核准货币；认可货币
LH,]vuXh approved estimates 核准预算
8V,"I d][ approved estimates of expenditure 核准开支预算
7t`E@dm approved overseas insurer 核准海外保险人
:| zp8 | approved overseas trust company 核准海外信托公司
~K_ ]N/ > approved pooled investment fund 核准汇集投资基金
{[my"n 2 approved provident fund scheme 认可公积金计划
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>U approved provision 核准拨款
j6RJC approved redeemable share 核准可赎回股份
Lblet approved regional stock 认可地区性证券
+{ S Maq approved retirement scheme 认可退休金计划
%l%=Dkss approved subordinated loan 核准附属贷款
6W] OpM arbitrage 套戥；套汇；套利
QN3 qF|)) arbitrageur 套戥者；套汇者
\)p4okpR arbitrary amount 临时款项
^4RO arrangement 措施；安排；协定
~d&'Lp[3 arrears 欠款
u"* J[M~ arrears of pay 欠付薪酬
aD? # , arrears of revenue 逾期未收税款；逾期未收的帐项
=A$Lgk>| articles of association 组织章程；组织细则；组织章程细则
GA(OK-WUd Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
4P`PmQ=GQh ascertainment of profit 确定利润
8I<_w4fC "Asia Clear" “亚洲结算系统”
>).@Nb;e Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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9 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
VtD@&N Asian Development Fund [ADF] 亚洲发展基金
D7EXqo Asian dollar bond 亚洲美元债券
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$>n*/ Asian dollar market 亚洲美元市场
o*?[_{x W Asian dollar rate 亚洲美元利率
P_kaIPP Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
(6e!09P& Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
_'H2>V_ asked price 沽盘；喊价；索价；卖方报价
TlM'g6SQS assessable income 应评税入息
'uws assessable loss 应评税亏损
XCW+ pUX assessable profit 应评税利润
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;O assessable value 应评税值
!&'# a assessed profit 估定利润
M P6 \r assessed value 经评估价值
@=0 2 assessment 评税；评定；估价；评税单
yBr$ 0$ assessment number 评税编号；估价编号
Q~x*bMb. assessment of additional tax 补加税评税
j@%K*Gb` assessment of performance 业绩评估；实绩评价
A"Tc^Ij Assessor 评税主任
(r.$%[,.< asset price bubbles 资产价格泡沫
*U( 1iv0 n asset-backed securities 具资产保证的证券
2qt=jz\s assets accretion 资产增值
z\X60T assets and liabilities 资产与负债
H?rSP0. assets betterment statement 资产递增表；资产改进表
1-4 assets lending 实物放款；有抵押贷款
Q,O kO?uY assets of the company passing on the death 死者去世时转移的公司资产
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q assets pledged as security for liabilities 用作负债抵押的资产
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assets portfolio 资产投资组合
bv .EM assets price 资产价格
Rh!L'? C assets quality 资产质素
emGV]A%nss assets realization 资产变现
; :v]NZtc assets refinancing arrangement 资产再集资安排
Q,[rrG;?@ assets securitization 资产证券化
oc!biE` u assets situated outside Hong Kong 在香港以外地方的资产
#N<s^KYG- assets stripping 削减资产；拆卖资产
;m-6.AV assets value 资产值
Ej;Vr~Wi assignee 承让人
##SLwrg assignment 转让；转让书；转让契
$xKg }cO assignment of interest 权益转让
i n[n A a assignment of letters patent and trade mark 专利证书及商标转让
trID#DT~ assignment of property 物业转让；物业转让书
% <8K^|w assignment right 转让权
^h Q:A4@q assignor 转让人
s4\SX, associate 有联系的人；有关连人士；相联者；合伙人；联系人
X7'h@>R Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
qkIA,Kgy associate member 附属会员
v 1`bDS?*Q associated body corporate 相联法人团体
S/#) :,YS associated company 相联公司；联属公司
O JZ!|J8? associated corporation 相联法团
pkrl@ jv > Association of Chartered Certified Accountants [ACCA] [United Kingdom]
e_fg s>o`( 公认会计师公会〔英国〕
} ,?-$eyX Association of Futures Exchange Brokers 香港期货经纪协会
7H 8GkuO Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
44Seq association of underwriters 承保人组织
ucIVVT(u assumption of control 接管
T{5M1r assurance 担保；保险；转易；转易书
31
KDeFg assurance of interest 权益的转易
Ri^sQ< ~( at 19XX price 按一九ＸＸ年价格计算
nO A , x at a discount 按赔价计算；按贴水价格计算；打折扣
~$ cm 9> at a premium 按溢价计算；按升水价格计算
5#9`RO T9 at call 通知付款；按通知
o+)m}' T8 at constant market price 按固定市价计算
VZ9e~){xA at constant price 按固定价格计算
(E2lv#[ at cost 按成本计算
}w|=c >'_} at current market price 按当时市价计算；按现时市价计算
AxG?zBTFx at current price 按当时价格计算；按现时价格计算
Y/?DSo4G at factor cost 按要素成本计算；按生产要素成本计算
(hD X4;4 at money-of-the-day price 按付款当日价格计算
e#7 6h; at or better 按指定或较佳价位〔买卖指令〕
-jcrXskb&N at par 按面值计算；平价
"6|'& 6& at sight 见票即付
7v 4-hfN at the close 按收市盘
Jgi{7J at the opening 按开市盘
Z7K!"I attestation 见证；见证条款
^*$WZM MJ1 at-the-money option 平价期权
q iwQUm{ attorney 受权人；受托代表人
$G^H7|PzdC attornment 新拥有人承认书
\rw'QAi8r attributable profit 可归属利润
cG~_EX$ attributable share value 可归属股份价值
T1 g:gfw@ Auckland Stock Exchange 奥克兰证券交易所
q\{;_?a auction 拍卖
!VJT"Ds_ auctioneer 拍卖商
g/n"N>L audit 审计；核数
)[^:]}%r Audit Commission 审计署
ThT.iD[ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
m%BM d 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〕
gn;nS{ A audit review 帐目审查
il `C,C D Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
LiHXWi{s audited account 审计帐目；经审计的帐目
r`mzsO-' audited annual account 经审计的周年帐目
+ik N) D audited balance sheet 经审计的资产负债表
b_)QBE9 auditor 核数师；核数主任；审计师
]ci|$@V auditor's certificate 核数师证明书；审计师证明书
(<5'ceF )X auditor's report 核数师报告；审计师报告
B8BY3~}] Aussie bond 澳元债券
] % ZjD austerity budget 紧缩预算
dxae2 t V Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
)nbyV a Australia All Ordinaries Index 澳洲所有普通股票指数
Z;dw n~Tw Australian Dollar [AUD] 澳元
rsq'60 Australian Options Market 澳大利亚期权市场
H7cRW B Australian Securities Commission 澳洲证券事务监察委员会
] BP^.N = Australian Society of Certified Practising Accountants 澳洲执业会计师公会
2yVGE p^ Australian Stock Exchange 澳大利亚证券交易所
| eVTxeq Austrian Schilling [ATS] 奥地利先令
B hhK| U/ authentication 认证；鉴证
.[eSKtbc ) authority to purchase 委托购买证；委购书
FHnHhB [ authorization 认可；核准；授权；授权书
N|^!"/ authorization by direction 指示授权
5u=U-- authorization by instruction 指令授权
1nX68fS.9 authorization by warrant 令状授权
S quqaX+< authorization of unit trust 单位信托的认可
Z)Xq!]~/g authorized agent 指定代理人
pqNoL*
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Di5Op(S(( authorized clerk 出市员
|~ T+f& authorized dealer 认可交易商
E!(`275s authorized financial institution 认可财务机构
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z authorized fund 认可基金
X f' authorized fund house 获授权的基金公司；认可基金公司
M#22Zfxq authorized institution 认可机构
%Tm' aY" authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
X~/ 9Vd g authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
YRT}fd>R& authorized insurer 获授权保险人；获认可承保人
sjVl/t`l authorized investment 特准投资项目
07HX5 Hd authorized person 获授权人
]T28q/B;k authorized representative 获授权代表
b^|,9en authorized share capital 法定股本
?),K=E +=U automated quotation system 自动报价系统
5D q{"@E Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
r0XGGLFuZl 自动交易系统〔香港期货交易所有限公司〕
>=RHE @ automatic adjustment mechanism 自动调整机制
~ A{[=v automatic adjustment system 自动调整系统
K`AW?p^$Y Automatic Clearing House 自动票据交换所
^,\se9=( automatic exchange rates accumulation system 自动化汇率累集系统
H"Em|LX^ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
:fMM-?s ] automatic teller machine [ATM] 自动柜员机
W0C$*oe!_i autopay 自动转帐
tI(t%~> ^ available assets 可用资产
^dp[ Z,[1z available fiscal reserve 现存财政储备
Ni;{\"Gt available profit 可用利润
nq w*oLFQ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Zq6ebj average 平均；平均数；海损
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(W average basic salary 平均基本薪金
4h2bk\z- average consumer expenditure 平均消费开支；一般消费开支
sjgxx7 average cost 平均成本
Q0oDl8~ average cost of land production 增辟土地平均成本
ZB h@%A average daily turnover 平均每日成交额
'XjHB!!hU average daily wage rate 平均每日工资率
J1wGK|F~ average expenditure pattern 平均开支模式
%>QSeX average growth rate 平均增长率
e[Ul"pMvS` average net fixed assets 固定资产平均净值
?(XX average of relatives 相对价格平均数
UW~t S average price 平均价格
JO;` Kz_$ average propensity to consume 平均消费倾向；一般消费倾向
U1@ P/ average propensity to save 平均储蓄倾向；一般储蓄倾向
d `rDE a average rate 平均率
Vt 5XC~jK average revenue 平均收入；平均收益
m:o$|7r average stock 平均库存；平均存货
aG&kl O>m average yearly rent 平均年租
Z_TbM^N avoidance of double taxation 避免双重课税
@e D2<e avoidance of tax 避税
