A:
*hFJI9G A share Ａ股；甲类股份
+(' xzW abatement of tax 减税；减扣免税额
OS
L~a_ ABN AMRO Bank N.V. 荷兰银行
)<'2 vpz above-the-line expenditure 线上项目支出；经常预算支出
0V"(}!=2a above-the-line receipt 线上项目收入；经常预算收入
s &W E' ABSA Asia Limited 南非联合亚洲有限公司
Qd3ppJn absolute change 绝对数值变更
NV} fcZ absolute expenditure 实际开支
GmU m?A@B absolute guideline figure 绝对准则数字
k p?_ir absolute interest 绝对权益
o"N\l{ #s absolute order of discharge 绝对破产解除令
Ek06=2i absolute profit margin 绝对利润幅度
+m}D. u*cp absolute value 实值；绝对值
I)3LJK
absolutely vested interest 绝对既得权益
{RsdI= % absorbed cost 已吸收成本；已分摊成本
rf^IJY[ absorption 吸收；分摊；合并
's"aPqF? absorption rate 吸收率；摊配率；分摊率
0 >(hiT y< ACB Finance Limited 亚洲商业财务有限公司
W1M Bk[:Q acceptable form of reciprocity 合理的互惠条件
4ee- tKH acceptable rate 适当利率；适当汇率
0Iyb} acceptance agreement 承兑协议
'|tmmoY6a: acceptance for honour 参加承兑
Frx_aGLH1 acceptor 承兑人；接受人；受票人
:%fnJg( acceptor for honour 参加承兑人
SZxnYVY accident insurance 意外保险
HsG3s? * Accident Insurance Association of Hong Kong 香港意外保险公会
V+})$m *> accident insurance scheme 意外保险计划
LsMq&a-j2 accident year basis 意外年度基准
WT 5 2 accommodation 通融；贷款
tC+1 1M accommodation bill 通融票据；空头票据
rP(;^8l" accommodation party 汇票代发人
+r"fv*g" account balance 帐户余额；帐户结余
lYm00v 6y account book 帐簿
0|\A5
eG account collected in advance 预收款项
nGJ+.z account current book 往来帐簿
U;
#v-'Z account of after-acquired property 事后取得的财产报告
'vZWk eo account of defaulter 拖欠帐目
|F =.NY
account payable 应付帐款
0eA |Uq~ account payee only [A/C payee only] 只可转帐；存入收款人帐户
Fv^>^txh account receivable 应收帐款
qssK 0!- account receivable report 应收帐款报表
^m.%FIw R account statement 结单；帐单；会计财务报表
*L<<S=g$2 account title 帐户名称；会计科目
FYg{IKg accountant's report 会计师报告
77]Fp(uI Accountant's Report Rules 会计师报告规则
6% c]{eTd9 accounting and auditing procedure 会计与审计程序；会计与核数程序
a}k5[)et Accounting Arrangements 《会计安排》
`- 9p)@'8k accounting basis 会计基础
3P'Wk|j accounting by Official Receiver 破产管理署署长呈交的帐目
zb!RfQ, Accounting Circular 《会计通告》
\%W"KLP accounting class 会计类别
0o@eE3^ accounting date 记帐日期；会计结算日期
%N hZTmWm accounting for money 款项核算
0)v X
Accounting Officer 会计主任
6D4u ?P, accounting period 会计报告期；会计期
`Z@qWB< accounting policy 会计政策；会计方针
w/ID y Q accounting practice 会计惯例
pe\]}& accounting principle 会计准则
Wjd_|K ui accounting record 会计记录
{|q(4(f"Iu accounting report 会计报告
l n09_Lr Accounting Services Branch [Treasury] 会计事务部〔库务署〕
S; !7 /z Accounting Society of China 中国会计学会
6I5LZ^/ G9 accounting statement 会计报表
NdI~1kemr accounting system 会计制度；会计系统
%wq;<'W accounting transaction 会计事项；帐务交易
`4|:8@,3{ accounting treatment 会计处理
^
-lWv accounting year 会计年度
E@@XWU21;N accretion 增值；添加
U]E~7C accrual 应计项目；应累算数目
~#rmw6y accrual basis 应计制；权责发生制
ukee.:{ accrual basis accounting 应计制会计；权责发生制会计
s%z dP accrue 应累算；应计
\-Q6z 8 accrued benefit 应累算利益
NF*Z <$ '% accrued charges 应计费用
al]-*=v7} accrued cumulative preference share dividend 应累算的累积优先股股息
thh0~g0/ accrued expenses 应累算费用
=kW7|c5Z accrued interest payable 应付利息；应计未付利息
j;&su=p" accrued interest receivable 应收利息；应计未收利息
{9 ./- accrued right 累算权益
/yO0Z1G accruing profit 应累算的利润
H$3:Ra+ S accumulated fiscal reserve 累积财政储备
7Rr
+Uzb( accumulated profit 累积利润；滚存溢利
$r (9'm}W accumulated reserve 累积储备
~Y7:0 8 accumulation of surplus income 累积收益盈余
~2 J!I^ J acquired assets 既得资产
Y c>.P acquisition 收购；购置；取得
5mI}IS|@ acquisition cost 购置成本
5&Le? -/\ acquisition expenses 购置费用
>Cglhsb:N acquisition of 100% interest 收购全部股权
Fau24-g acquisition of control 取得控制权
MB?762 Q acquisition of fixed assets 购置固定资产
lM%3 ?~?Q& acquisition of shell “买壳”
KN\tRE acquisition price 收购价
T5TA kEVl act of God 天灾
+78cQqDY! acting partner 执事合伙人
=?1B|hdo active market 买卖活跃的市场；交投畅旺的市场；旺市
";w"dfC^ active partner 积极参与的合伙人
(5=B^9 {R active trading 交投活跃
_Qf310oONS actual circulation 实际流通
Y$eO:67; actual cost 实际成本
lMb&F[KJ7 actual expenditure 实际开支；实际支出
-=4:qQE w actual income 实际入息；实际收入；实际收益
f] kG%JEK actual market 现货市场
\hqjk:o actual price 现货价；实际价格
bR83N actual profit 实际利润
*)qxrBc0 actual quotation 实盘；实际价位；实际报价
\
UiITP< actual year basis 按实际年度计算
rIA br5CG actuals 实货
ks(BS k4 actuarial investigation 精算调查
J4m2|H K actuarial principle 精算原则
vqJq=\ .m actuarial report 精算师报告
N?mQ50o~C Actuarial Society of Hong Kong 香港精算学会
.arWbTR)~U actuarial valuation 精算师估值
sK|+&BC actuary 精算师
"l-R|>6~ ad referendum agreement 暂定协议；有待覆核的协定
O P\m~1 ad valorem duty 从价税；按值征税
mq oB]H, ad valorem duty system 从价税制
nW_cjYS% ad valorem fee 从价费
\2y [Hy? ad valorem tariff 从价关税
LVBE+{P\5? additional allowance 额外免税额
)SWLX\b additional amount for unexpired risk 未过期风险的额外款额
w@hbY:Z9z additional assessable profit 补加应评税利润
K\^S>dV additional assessment 补加评税
.]K{8[:hq additional commitment 额外承担
X32{y973hT additional commitment vote 额外承担拨款
9 EV. ![ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
)8JM.:, additional dependent parent allowance 供养父母额外免税额
78t:ge
eX additional provision 额外拨款
yo!Y%9 additional stamp duty 附加印花税
kuo!}QFL additional tax 补加税罚款；补加税款
Xny{8Oo<1? Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
AP/# ?
adjudged bankrupt 被裁定破产
PI$K+}E adjudicated bankrupt 裁定破产人
~y8KQ-1n" adjudication fee 裁定费；评定印花税额手续费；评估契据费
Ox& ]{ adjudication of bankruptcy 裁定破产；宣告破产
8QFg6#"O adjudication of insolvency 裁定无力偿还债务
C "g bol^ adjusted actual 经调整的实数；调整后的实数
)cB O_
adjusted current assets 经调整的流动资产；调整后的流动资产
lWk/vj<5 adjusted figure 经调整的数字；调整后的数额
'DtC= adjusted liabilities 经调整的负债；调整后的负债
9 kLA57 adjusted loss 经调整的亏损；调整后的亏损
}<=_&n adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
"<yJ<lS&> adjusted profit 经调整的利润；调整后的利润
klx28/] adjusted surplus 经调整的盈余额；调整后的盈余额
P?j ;&@$^e adjusted value 经调整的价值；调整后的价值
Y aAOP'p adjustment 调整；修订；理算〔保险〕
)EIT>u= adjustment centre 调剂中心
%<^j=K= 0 adjustment lag 调整过程的时间差距；调整时差
A\)~y{9bQ adjustment mechanism 调整机制
BKd?%V8:Q adjustment of loss 亏损调整
+W}6o3x~ adjustment process 调整过程；调整程序
Vq nM>|| adjustment range 调整幅度
LHd9q ^D administered exchange rate 受管制汇率
x^)W}p" Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
JO&L1<B{v administration expenses 行政费用
K4Hu0 administration fee 手续费；行政费
.._UI2MA administration in bankruptcy 破产管理
V&J'2Lq administration order 遗产管理令
i^"!"&tW# administrator 管理人；遗产管理人
Nh"U~zlh administrator of the estate 遗产管理人
g0:{{ w admission of debt 债项承认书
zx;~sUR; admission of proof 接纳债权证明
U,7}VdO advance 放贷款项；垫付款项；预支款项；预付款项
jUd)|v+t advance account 暂支帐目；预付款帐户
<^Jdl.G advance compensation 预付补偿金
M^ jEp advance from shareholder 股东垫款
-qdt$jI M advance pending reimbursement 预支以待日后付还
28LYGrB
advanced economy 先进经济体系
1SSS0 & advancement 预付；预付财产
j. mla advances warrant 垫款令
p|Nh:4iN advancing 贷出
y=SVS3 D adverse balance 逆差
J1@skj4#\~ adverse exchange 逆汇
!:M+7kmr7t advertisement addressed to shareholders 在报章刊登的致股东通告
KLgg([ advice for collection 托收通知书
< ,,X\>B advice of drawing 提款通知书；汇票通知书
FPu kV^ advice of payment 付款通知
F $1f8U8 Advisory Committee [Securities and Futures Commission]
kxt/I<cs 谘询委员会〔证券及期货事务监察委员会〕
c]R27r E Advisory Committee on Diversification 经济多元化谘询委员会
N}KL' affidavit 誓章；遗产申报誓章
^JAp#?N^9 affidavit of no receipt 述明无收款的誓章
8QQh1q2 affiliate 联号；联营公司；附属公司
nt$q< 57 affiliated company 附属公司；联号；联营公司
!uqp?L^; affirmation [estate duty] 非宗教式宣誓〔遗产税〕
%'.3t|zH affordability 负担能力
zQaD&2 q African Development Bank [AfDB] 非洲开发银行
- | 4 Oq after-acquired property 事后取得的财产
R$i-%3 after-hours dealing 市后交易
e@ 7UL|12 after-tax profit 税后盈利；税后利润；税后溢利
du_~P"[ agency agreement 代理协议
N."x@mV agency expenses 代理机构的开支
d8K|uEHVz agency fee 代理费
. :~E.b Agency Law 《代理法》
z"f+;1 agent 代理人；承销人
vF1Fcp.@ agent of company 公司代理人
w$"^)E G,7 agent's fee 代理人费；经纪费
kbZpi`w aggregate 总计；总数；总体数字
. Ky)Co aggregate amount 总款额；总额
L wn aggregate assets and liabilities 总体资产与负债
"D'"uMS`H aggregate at constant price 按固定价格计算的总体数字
61](a;Di aggregate demand 总需求
zJo?,c aggregate gross position 总持仓量
F(|XJN aggregate limit 总限额
H:cAORLB aggregate of salaries tax 合计薪俸税
+`uNO<$~f aggregate performance 总体表现；总体业绩
c/E'GG%Q% aggregate supply 总体供应
_RE;}1rb, aggregate surplus 总盈余
v H/RP aggregate total 整体总额
w>\_d aggregate value 总值；合计价值
WaSZw0U}y aggregated basis 合计基准
06] "{2 aggregated net chargeable income 合计应课税入息实额
slAR <8 aggregation 合并计算；合计；总和
]E dZ,`B4 aggregation of incomes of husband and wife 夫妇入息合并计算
B_
bZa aggregation of property 财产的总和
&cwN& XBY agio 差价；贴水
`RXlqj#u 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》
k%V YAON Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
p4D.nB8 《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》
J T6} m Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
R5&<\RI0 《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》
D~ n-;T Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
d .%2QkL 《香港政府和大韩民国政府关于相互促进和保护投资协定》
N9 h|_ax agreement for a settlement 授产协议
]A%~bQ7 agreement for assignment 转让协议
\}W ! agreement for sale 售卖协议；买卖协议
Z" $iB-] agreement for sale and purchase 买卖协议
pog agreement for the payment of interest 支付利息协议
S0M i agreement for the repayment of money 还款协议
\i+Ad@) agreement of reinsurance 再保险协议
&OA6Zw/A Agricultural Bank of China 中国农业银行
(I/ i D.A air passenger departure tax 飞机乘客离境税
@WNqD *)1 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
%+ /Dv airport tax 机场税
bOSqD[? alcohol duty 酒精税
*W;;L_V" alienation 让与；让渡；转让
\Foo:jON alimony 生活费；赡养费
`@ny!S|1/ All Ordinaries Index [AOI] 所有普通股指数
<KfR)7I$0a all risks 全险；综合险
5zh6l+S[ All Sales Record for Stock Market 《股票市场成交报告》
hV: ++g Allied Capital Resources Limited 新联财务有限公司
T}/|nOu
5 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
+*,!q7Gt allocation letter 拨款信件
i[I&m]N allocation of fund 分配款项；预留款项
Mdq|: ^px allocation of profit 利润分配；溢利分配
Z_fwvcZ?05 allocation warrant 拨款令
UA4c4~$S allotment 分配；配股
@ qi|}($ allotment notice 股份配售通知；配股通知
) O5@R allotment of shares 股份分配
[Xt t T allowable 可获宽免；免税的
(H"{r allowable business loss 可扣除的营业亏损
q*94vo- allowable expenses 可扣税的支出
yEk|(6+^ allowance 免税额；津贴；备抵；准备金
}ice*3'3 allowance for debts 债项的免税额
B!&y >Z^$ allowance for depreciation by wear and tear 耗损折旧免税额
K1o>>388G allowance for funeral expenses 殡殓费的免税额
r+h%a~A# > allowance for inflation 为通货膨胀而预留的款项；通胀准备金
`Ns Q&G allowance for repairs and outgoings 修葺及支出方面的免税额
!&:Cp_ allowance to debtor 给债务人的津贴
? 8/r= alteration of capital 资本更改
;K~=? k alternate trustee 候补受托人
}zxf~4 1 amalgamation 合并
h(R7y@mp\0 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
V'tR
\b ambit of charges 征税范围；收费范围
HEAW](s amended valuation 经修订的估值
% 8wBZ~1- American Commodities Exchange 美国商品交易所
$-u c#5 7 American Express Bank Limited 美国运通银行
:,M+njcFc American Stock Exchange 美国证券交易所
'HJ+)[0X* amortization 摊销
&iZt(XD amount due from banks 存放银行同业的款项
(P;TM1k amount due from banks abroad 存放海外银行同业的款项
QT
z N amount due from holding companies 控股公司欠款
m.!LL]] amount due from local banks 存放本港银行同业的款项
E)`0(Z:E amount due to banks 银行同业的存款
/KNR;n' amount due to banks abroad 海外银行同业的存款
w>8kBQ?b amount due to holding companies 控股公司存款
&-{%G=5~e% amount due to local banks 本港银行同业的存款
M$B b,s amount due to outport banks 外埠银行同业的存款
6212*Z_Af
amount for note issue 发行纸币的款额
'n>44_7 L amount of bond 担保契据的款额
%hN(79:g amount of consideration 代价款额
]uF7HX7F amount of contribution 供款数额
E_I-.o| amount of indebtedness 负债款额
.dVV#
H amount of principal of the loan 贷款本金额
g],]l'7H amount of rates chargeable 应征差饷数额
$STGH amount of share capital 股本额
V8nQ/9R; amount of sums assured 承保款额
$ _;rqTk]g amount of variation 变动幅度
{to(?`Y amount of vote 拨款数额
qA\&%n^ j] amount payable 应付款额
vH-|#x~ amount receivable 应收款额
ah
f,- ?S Amsterdam Stock Exchange 阿姆斯特丹证券交易所
w\ 0vP analysis 分析
+H?g9v40 ancillary risk 附属风险
1h(IrV5 g annual account 周年帐目；周年帐目报表；年度决算；年结
4n@> g W annual accounting date 年结日期
uD? RL~M annual allowance 每年免税额；年积金；年度津贴；年津
~k-' annual balance 年度余额
$y,KDR7^ annual disposable income 每年可动用收入
<b o^u w annual estimates 周年预算
n#Dy
YVb annual fee 年费
4M> pHz4 annual general meeting 周年大会
'
`c \Dq annual growth rate 年增率；每年增长率
2O@ON/ annual long-term supplement 长期个案每年补助金
)B +o
F7 annual pensionable emolument 可供计算退休金的年薪
W1<*9O annual report 年报
YpXd5;' Annual Report on the Consumer Price Index 《消费物价指数年报》
pbDr:kBL annual return 周年报表；周年申报表；每年报税表格
rPBsr<k#5 Annual Return Rules 《周年报表规则》
f*rub. y annual review of consumer prices 每年消费物价回顾
wJJ|]^0. annual roll-forward basis 逐年延展方式
9eq)WI/ annual salary 年薪
,r~^<m annual statement 年度报表；年度决算表
xu"- Uj1 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
0sKo NzE annuitant 年金受益人
[ ^\{> m7 annuity 年金
N#jUqm annuity contract 年金合约
COm^ ti-p annuity on human life 人寿年金
3!@& 7@p antecedent debt 先前的债项
@HB=h N ante-dated cheque 倒填日期支票
rA8 NE> anticipated expenditure 预期开支
RA!m,"RM anticipated net profit 预期纯利
mt0v ( anticipated revenue 预期收入
m*HUT V
anti-inflation measure 反通货膨胀措施
@
N 'P?i anti-inflationary stance 反通货膨胀立场
UtJfO`m9P apparent deficit 表面赤字
k~: (.)Nr apparent financial solvency 表面偿债能力
e 2N F. apparent partner 表面合伙人
S1)g\Lv application for personal assessment 个人入息课税申请书
MIl\Bn application of fund 资金应用
]j,o!|rx7 application to release as liquidator and to destruct the books of accounts and documents
S {bp'9]$y 申请免除清盘人职务及毁灭帐簿与文件
;Ccp1a~+ appointed actuary 委任精算师
G7,v:dlK appointed auditor 委任核数师；委任审计师
i !sVQ(: appointed trustee 委任的受托人
>7X5/z appointer 委任人
H(- -hG5} apportioned pro rata 按比例分摊
u81F^72U apportionment 分配；分摊
{yT<22Fl Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
8KigGhY'ms apportionment formula 分摊方程式
+/%4E % apportionment of estate duty 遗产税的分摊
Pq35w#`! appraisal 估价；评估
MFO%F) 5 appreciable growth 可观增长
;,TT!vea appreciable impact 显着影响
- -TH6j" appreciable increase 可观增长
n%;t Va appreciation 增值；升值
fM:bXR2Y' appreciation against other currencies 相对其他货币升值
kO^ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
2,B^OZ mw appreciation tax 增值税
~Ni-}p appropriation 拨款；拨用；拨付
Wt!;Y,1 s appropriation account 拨款帐目
imwn)]L R Appropriation Bill 拨款法案
kn HrMD; appropriation-in-aid system 补助拨款办法
j!Ys/ D approved assets 核准资产
X=6L-^ o) approved basket stock 认可一篮子证券
hHcevSr approved budget 核准预算
`Has3AX8 approved charitable donation 认可慈善捐款
+JD^5J,-NJ approved charitable institution 认可慈善机构
>2}*L"YC approved currency 核准货币；认可货币
_f "I%QTL approved estimates 核准预算
I 6<LKI/ approved estimates of expenditure 核准开支预算
R*W1<W%q= approved overseas insurer 核准海外保险人
jL4"FTcE]3 approved overseas trust company 核准海外信托公司
P&5vVA6K7 approved pooled investment fund 核准汇集投资基金
#q0xlF@ approved provident fund scheme 认可公积金计划
#\Q)7pgi. approved provision 核准拨款
W0U|XX!& approved redeemable share 核准可赎回股份
F/A)2 H_ approved regional stock 认可地区性证券
CnY dj~ approved retirement scheme 认可退休金计划
4U)%JK.ta approved subordinated loan 核准附属贷款
$1)NYsSH/H arbitrage 套戥；套汇；套利
Sqmjf@o$> arbitrageur 套戥者；套汇者
Y%]g,mG arbitrary amount 临时款项
6~s{H I! arrangement 措施；安排；协定
c(?O E'
"Z arrears 欠款
?&1%&?cg9 arrears of pay 欠付薪酬
rSW{1o' arrears of revenue 逾期未收税款；逾期未收的帐项
C;70 ,!3 articles of association 组织章程；组织细则；组织章程细则
V)`Q0} Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
k^k1>F}yx ascertainment of profit 确定利润
(lit^v,9 "Asia Clear" “亚洲结算系统”
)F'hn+(B|G Asia Commercial Bank Ltd. 亚洲商业银行有限公司
7A<}JaE!, Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
>i61+uzEd+ Asian Development Fund [ADF] 亚洲发展基金
55>+%@$,a Asian dollar bond 亚洲美元债券
c No)LF Asian dollar market 亚洲美元市场
,<OS: ] Asian dollar rate 亚洲美元利率
+'` ^ N Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
{=R
vFA Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
OQuTM[W asked price 沽盘；喊价；索价；卖方报价
zn* i assessable income 应评税入息
l`JKQ k assessable loss 应评税亏损
g8"{smP/ assessable profit 应评税利润
*;t_V laZ assessable value 应评税值
zCwb>v assessed profit 估定利润
F>@z&a}( assessed value 经评估价值
d +eb![fi assessment 评税；评定；估价；评税单
4HXNu, T' assessment number 评税编号；估价编号
[vdC $9z, assessment of additional tax 补加税评税
=E~SaT assessment of performance 业绩评估；实绩评价
<sGioMr Assessor 评税主任
>6;RTN/P2 asset price bubbles 资产价格泡沫
cetlr asset-backed securities 具资产保证的证券
yAel4b/} assets accretion 资产增值
1&kf 2\S assets and liabilities 资产与负债
tE=$# assets betterment statement 资产递增表；资产改进表
+#'QP# assets lending 实物放款；有抵押贷款
u`*$EP-% assets of the company passing on the death 死者去世时转移的公司资产
c /3]M>+M assets pledged as security for liabilities 用作负债抵押的资产
@(tuE assets portfolio 资产投资组合
<("P5@cExU assets price 资产价格
3URrK[%x` assets quality 资产质素
6XeqK*r* assets realization 资产变现
O} lqY?0* assets refinancing arrangement 资产再集资安排
! - gOqo assets securitization 资产证券化
ux7g%Q ^" assets situated outside Hong Kong 在香港以外地方的资产
Qm?o^%a assets stripping 削减资产；拆卖资产
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/Iw]!lK2 assets value 资产值
:Sk<0VVd7 assignee 承让人
3_ =:^Z assignment 转让；转让书；转让契
+ n 8,=} assignment of interest 权益转让
O}Do4>02 assignment of letters patent and trade mark 专利证书及商标转让
#xrE^Txh assignment of property 物业转让；物业转让书
1g|6, J assignment right 转让权
MP 8s } assignor 转让人
GlXzH1wZ associate 有联系的人；有关连人士；相联者；合伙人；联系人
U3c !*i Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
yucbEDO. associate member 附属会员
_Q\u-VN*hv associated body corporate 相联法人团体
><;.vP associated company 相联公司；联属公司
QlxlT $o} associated corporation 相联法团
FC YZ9L5uF Association of Chartered Certified Accountants [ACCA] [United Kingdom]
gJ Z9XLPC 公认会计师公会〔英国〕
KH1/B_.\V Association of Futures Exchange Brokers 香港期货经纪协会
X@B,w_b Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
@ j4~`~8 association of underwriters 承保人组织
eJ$ {`&J assumption of control 接管
v# KE"m assurance 担保；保险；转易；转易书
K~z9b4a> assurance of interest 权益的转易
*ic xK at 19XX price 按一九ＸＸ年价格计算
rMUQh~a/ at a discount 按赔价计算；按贴水价格计算；打折扣
{D&:^f at a premium 按溢价计算；按升水价格计算
<.6$zcW at call 通知付款；按通知
zd [cp@ at constant market price 按固定市价计算
4dvuw{NZ at constant price 按固定价格计算
"{( 4 at cost 按成本计算
u:4?$%r B at current market price 按当时市价计算；按现时市价计算
hLLg at current price 按当时价格计算；按现时价格计算
Wv)2dD2I at factor cost 按要素成本计算；按生产要素成本计算
=
P {]3K at money-of-the-day price 按付款当日价格计算
K<tkNWasQ at or better 按指定或较佳价位〔买卖指令〕
t) ~v5vr at par 按面值计算；平价
FY]z *= at sight 见票即付
eTa[~esu. at the close 按收市盘
[ 5kaF" at the opening 按开市盘
{mV,bg,}~ attestation 见证；见证条款
c7N`W}BZ at-the-money option 平价期权
T\Q) "GB attorney 受权人；受托代表人
8/E?3a_g- attornment 新拥有人承认书
Fop "m/ attributable profit 可归属利润
Ndx ]5 attributable share value 可归属股份价值
4;d9bd)A Auckland Stock Exchange 奥克兰证券交易所
.W%{j()op auction 拍卖
|"a%S,I' auctioneer 拍卖商
o %tvwv audit 审计；核数
<El6?ml@ Audit Commission 审计署
e c`3Qw Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
G@QZmuj&KH 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〕
|+i?FY A\ audit review 帐目审查
}mw31= 2bD Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
3AD^B\<gB audited account 审计帐目；经审计的帐目
T|[ o audited annual account 经审计的周年帐目
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M=P.jz audited balance sheet 经审计的资产负债表
*tT }y(M auditor 核数师；核数主任；审计师
%.D @{O auditor's certificate 核数师证明书；审计师证明书
ve / Q6j{ auditor's report 核数师报告；审计师报告
N~ Xz gI Aussie bond 澳元债券
nPUq+cXy]C austerity budget 紧缩预算
{*%'vVv+ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
5 lC "10 Australia All Ordinaries Index 澳洲所有普通股票指数
GVp2| \-L Australian Dollar [AUD] 澳元
8V3SZ17 Australian Options Market 澳大利亚期权市场
K]q OLtc Australian Securities Commission 澳洲证券事务监察委员会
}3! .e Australian Society of Certified Practising Accountants 澳洲执业会计师公会
5f BW#6N/ Australian Stock Exchange 澳大利亚证券交易所
hU `H\LE Austrian Schilling [ATS] 奥地利先令
cS ;hyLd authentication 认证；鉴证
9Kyr/6w4-k authority to purchase 委托购买证；委购书
rm4j8~Ef authorization 认可；核准；授权；授权书
Y&5h_3K;< authorization by direction 指示授权
8a1G0HRQ authorization by instruction 指令授权
@cF
aYI authorization by warrant 令状授权
N*My2t_+E authorization of unit trust 单位信托的认可
IXf@YV authorized agent 指定代理人
KyAQzN 9 authorized capital 法定资本
w_I}FPT<(: authorized clerk 出市员
_D(F[p| authorized dealer 认可交易商
iffRGnN^e authorized financial institution 认可财务机构
"ND 7,rQ authorized fund 认可基金
RxkcQL/Le authorized fund house 获授权的基金公司；认可基金公司
c>r0 N[ authorized institution 认可机构
.)mw~ 3] authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
9o Y%v7 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
h 7
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p9 |r y+t authorized investment 特准投资项目
Rj% q)aw' authorized person 获授权人
}o? @ authorized representative 获授权代表
DP*[t8 authorized share capital 法定股本
8\t ~ *@" automated quotation system 自动报价系统
6?ylSQ]1 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
OY6l t.t 自动交易系统〔香港期货交易所有限公司〕
*Oo2rk nQ automatic adjustment mechanism 自动调整机制
C=AX{sn automatic adjustment system 自动调整系统
[N925?--S Automatic Clearing House 自动票据交换所
6kKIDE X automatic exchange rates accumulation system 自动化汇率累集系统
X4Eq/q" Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
r!etj3 automatic teller machine [ATM] 自动柜员机
9[B*CD | autopay 自动转帐
hM(|d@) available assets 可用资产
>+fet , available fiscal reserve 现存财政储备
?!~CX`eMZ available profit 可用利润
(Y!@,rKd Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
a30 37~X average 平均；平均数；海损
Xi1/wbC average basic salary 平均基本薪金
vh+Ih Gi average consumer expenditure 平均消费开支；一般消费开支
[*#ms=Zdc average cost 平均成本
fXBA
P10# average cost of land production 增辟土地平均成本
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average daily turnover 平均每日成交额
7WW@%4(
average daily wage rate 平均每日工资率
y#^d8
}+ average expenditure pattern 平均开支模式
kL,AY-Iu{@ average growth rate 平均增长率
SUf l` \O average net fixed assets 固定资产平均净值
Jpws1~ average of relatives 相对价格平均数
k| nv[xY0 average price 平均价格
pl V]hu27K average propensity to consume 平均消费倾向；一般消费倾向
+dk}$w[ g average propensity to save 平均储蓄倾向；一般储蓄倾向
QVI4 <Rxg average rate 平均率
$GYcZN& average revenue 平均收入；平均收益
ep Eg 6
average stock 平均库存；平均存货
PSNrY e average yearly rent 平均年租
&jf :7y avoidance of double taxation 避免双重课税
~k4S~!(U0 avoidance of tax 避税
