A:
>M S}7Hk\ A share Ａ股；甲类股份
-twIF49 abatement of tax 减税；减扣免税额
GVn7#0x ABN AMRO Bank N.V. 荷兰银行
,GZ(>| above-the-line expenditure 线上项目支出；经常预算支出
yq\) 8Fe above-the-line receipt 线上项目收入；经常预算收入
%=\h =\wt ABSA Asia Limited 南非联合亚洲有限公司
h Sr#/d w& absolute change 绝对数值变更
p;Bd zV> absolute expenditure 实际开支
4$d|}ajH absolute guideline figure 绝对准则数字
d/Fjs 0pt absolute interest 绝对权益
'-gk))u>) absolute order of discharge 绝对破产解除令
:3{@LOil^ absolute profit margin 绝对利润幅度
Og"50 - absolute value 实值；绝对值
$fuFx8`2W absolutely vested interest 绝对既得权益
k/!Vv#8 absorbed cost 已吸收成本；已分摊成本
S
#&HB absorption 吸收；分摊；合并
z15(8Y@2] absorption rate 吸收率；摊配率；分摊率
$9Y2\'w<h6 ACB Finance Limited 亚洲商业财务有限公司
ANn {*h acceptable form of reciprocity 合理的互惠条件
Zdj~B1 acceptable rate 适当利率；适当汇率
;Z
C 18@ acceptance agreement 承兑协议
GAtK1%nPD acceptance for honour 参加承兑
aztP`S$h acceptor 承兑人；接受人；受票人
4D9l Za} acceptor for honour 参加承兑人
{HvR24# accident insurance 意外保险
Af
^ 6 Accident Insurance Association of Hong Kong 香港意外保险公会
8+v6%,K2 accident insurance scheme 意外保险计划
{Kd9} CDAZ accident year basis 意外年度基准
Z(*n ZT, accommodation 通融；贷款
bHWy9 - accommodation bill 通融票据；空头票据
fC]+C(*d accommodation party 汇票代发人
@ MAk/mb& account balance 帐户余额；帐户结余
(Qq! u account book 帐簿
Pw
hs`YGMF account collected in advance 预收款项
R 5bt~U account current book 往来帐簿
9BNAj- Xa account of after-acquired property 事后取得的财产报告
[WX+/pm7> account of defaulter 拖欠帐目
X1 #D} account payable 应付帐款
tNmH*"wR< account payee only [A/C payee only] 只可转帐；存入收款人帐户
B;hc|v{( account receivable 应收帐款
0%`\ 8 account receivable report 应收帐款报表
8Tv ;,a account statement 结单；帐单；会计财务报表
76$19 account title 帐户名称；会计科目
R b\=\ accountant's report 会计师报告
f+%J=Am Accountant's Report Rules 会计师报告规则
^7F!>!9Ca accounting and auditing procedure 会计与审计程序；会计与核数程序
fcD$km Accounting Arrangements 《会计安排》
)0fQ(3oOg accounting basis 会计基础
peR =J7 accounting by Official Receiver 破产管理署署长呈交的帐目
.Eh~$wm Accounting Circular 《会计通告》
1Qhx$If~ accounting class 会计类别
;oWh Tj` accounting date 记帐日期；会计结算日期
o9q%= /@, accounting for money 款项核算
~e , Accounting Officer 会计主任
(3{'GX2c accounting period 会计报告期；会计期
J>] ' {!+ accounting policy 会计政策；会计方针
+7N6]pK|" accounting practice 会计惯例
HBo^8wN accounting principle 会计准则
!+9 H=u accounting record 会计记录
Qj[4gN ?}= accounting report 会计报告
3`IDm5 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
L~I<y;x Accounting Society of China 中国会计学会
Y?ZTl762 accounting statement 会计报表
roj/GZAy" accounting system 会计制度；会计系统
<MA!?7Z| accounting transaction 会计事项；帐务交易
(RWZ [-;) accounting treatment 会计处理
;wJLH\/ accounting year 会计年度
;7tOFsV accretion 增值；添加
VGWqy4m accrual 应计项目；应累算数目
,'={/)c< accrual basis 应计制；权责发生制
~ ;wSe[ accrual basis accounting 应计制会计；权责发生制会计
B~u{Lv TE accrue 应累算；应计
ElqHZ$a? accrued benefit 应累算利益
3f
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[M@i,d-;A accrued cumulative preference share dividend 应累算的累积优先股股息
>`'#4!}G5j accrued expenses 应累算费用
OA4NXl' accrued interest payable 应付利息；应计未付利息
}@SZ!-t%rD accrued interest receivable 应收利息；应计未收利息
~k|~Q\ accrued right 累算权益
dH#S69> accruing profit 应累算的利润
=qCVy: RL4 accumulated fiscal reserve 累积财政储备
3vQ?vS |2 accumulated profit 累积利润；滚存溢利
hY-;Wfg accumulated reserve 累积储备
UyD=x(li accumulation of surplus income 累积收益盈余
H,:Cg:E/^ acquired assets 既得资产
p
Ic ;9 acquisition 收购；购置；取得
*G'zES0x acquisition cost 购置成本
dm)V \?b acquisition expenses 购置费用
a%Mbq; acquisition of 100% interest 收购全部股权
K34ca-~ acquisition of control 取得控制权
zRsT6u acquisition of fixed assets 购置固定资产
FspI[g UN, acquisition of shell “买壳”
PPPRO.y acquisition price 收购价
(< itE3P act of God 天灾
]/JE# acting partner 执事合伙人
[q9TTJ@2 active market 买卖活跃的市场；交投畅旺的市场；旺市
A6q,"BS^d active partner 积极参与的合伙人
>(`|oD`,Y active trading 交投活跃
H P*x?|4 actual circulation 实际流通
=f.f%g6 actual cost 实际成本
JEU?@J71O actual expenditure 实际开支；实际支出
&tLg}7?iB actual income 实际入息；实际收入；实际收益
84e)huAs actual market 现货市场
,XI,B\eNk actual price 现货价；实际价格
K&D
-1u actual profit 实际利润
\P&'4y~PL actual quotation 实盘；实际价位；实际报价
EG7ki0 actual year basis 按实际年度计算
s/`4]B;2U actuals 实货
k-b_
<Tbo| actuarial investigation 精算调查
q<,? :g$k actuarial principle 精算原则
yr [iAi" actuarial report 精算师报告
kx]f`b Actuarial Society of Hong Kong 香港精算学会
EOVHTDkKf actuarial valuation 精算师估值
. 6(Bf$E actuary 精算师
?n? Ep [D ad referendum agreement 暂定协议；有待覆核的协定
l OI(+74 ad valorem duty 从价税；按值征税
8
x|N R? ad valorem duty system 从价税制
Vnv<]D
zC ad valorem fee 从价费
p9oru0q ad valorem tariff 从价关税
e9k}n\t3 additional allowance 额外免税额
2ZNTg @o additional amount for unexpired risk 未过期风险的额外款额
0 (@8 additional assessable profit 补加应评税利润
Mf Cu\[qOz additional assessment 补加评税
[<`xAh_, additional commitment 额外承担
v;?t=}NwF additional commitment vote 额外承担拨款
YpL{c* M additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
|+cyb<(V J additional dependent parent allowance 供养父母额外免税额
< ynm A additional provision 额外拨款
/D 2v 1 additional stamp duty 附加印花税
YOP =gvZq additional tax 补加税罚款；补加税款
i. ` S0 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
N@?Fpmu/k adjudged bankrupt 被裁定破产
`"A\8)6- adjudicated bankrupt 裁定破产人
XZ Z Ml adjudication fee 裁定费；评定印花税额手续费；评估契据费
)I.[@#- adjudication of bankruptcy 裁定破产；宣告破产
wEKm3mY; adjudication of insolvency 裁定无力偿还债务
qJ5Y}/r adjusted actual 经调整的实数；调整后的实数
z/6kxV 89 adjusted current assets 经调整的流动资产；调整后的流动资产
\8{C$"F adjusted figure 经调整的数字；调整后的数额
<`H:Am ` adjusted liabilities 经调整的负债；调整后的负债
S"5</* adjusted loss 经调整的亏损；调整后的亏损
r\ ` R$ 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
mBQ6qmK adjusted profit 经调整的利润；调整后的利润
3AX /A+2 adjusted surplus 经调整的盈余额；调整后的盈余额
9 oc.`-e\? adjusted value 经调整的价值；调整后的价值
?Xh=rx_ adjustment 调整；修订；理算〔保险〕
p` 33 `25 adjustment centre 调剂中心
S7E:&E& adjustment lag 调整过程的时间差距；调整时差
t+q:8HNh adjustment mechanism 调整机制
Q 4CxtY adjustment of loss 亏损调整
W O|2x0K adjustment process 调整过程；调整程序
4=*VXM/ adjustment range 调整幅度
NnrX64|0 administered exchange rate 受管制汇率
jP@H$$-=wH Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
ylmf^G@JC administration expenses 行政费用
Kn=P~,FaG3 administration fee 手续费；行政费
;gK+AU administration in bankruptcy 破产管理
J --9VlC' administration order 遗产管理令
c5R58#XK= administrator 管理人；遗产管理人
=WFMqBh<` administrator of the estate 遗产管理人
,K3)f.ArYc admission of debt 债项承认书
G/N'8 Q) admission of proof 接纳债权证明
i7cMe 8 advance 放贷款项；垫付款项；预支款项；预付款项
RUYw D tC advance account 暂支帐目；预付款帐户
.OX.z~":y advance compensation 预付补偿金
B~caHG1b advance from shareholder 股东垫款
|DwI%%0(F advance pending reimbursement 预支以待日后付还
oBifESJ advanced economy 先进经济体系
NU I|4 X advancement 预付；预付财产
k3}ymhUf advances warrant 垫款令
JV(|7Sk advancing 贷出
Ol{)U;, ` adverse balance 逆差
+ [|2k(U adverse exchange 逆汇
yZUB8erb. advertisement addressed to shareholders 在报章刊登的致股东通告
) i.p[ advice for collection 托收通知书
&AZr (> advice of drawing 提款通知书；汇票通知书
< ,HdX,5 advice of payment 付款通知
Ia0.I " , Advisory Committee [Securities and Futures Commission]
FTtYzKX(bv 谘询委员会〔证券及期货事务监察委员会〕
iW.8+? Xq& Advisory Committee on Diversification 经济多元化谘询委员会
e@NS=U` < affidavit 誓章；遗产申报誓章
6b6}HO affidavit of no receipt 述明无收款的誓章
Q$iv27 affiliate 联号；联营公司；附属公司
)O#>ONm^ affiliated company 附属公司；联号；联营公司
[0Z
r z+q affirmation [estate duty] 非宗教式宣誓〔遗产税〕
a}hpcr({? affordability 负担能力
J+Q
;'J African Development Bank [AfDB] 非洲开发银行
2/E3~X7 after-acquired property 事后取得的财产
5?k F'yksR after-hours dealing 市后交易
@Zjy"u after-tax profit 税后盈利；税后利润；税后溢利
UccnQZ7/I agency agreement 代理协议
q 1Rk'k4+ agency expenses 代理机构的开支
TL1 pv l agency fee 代理费
a ^,6[ Agency Law 《代理法》
m9wV#Ldu agent 代理人；承销人
mI@E>VCV[ agent of company 公司代理人
st+X~;PX* agent's fee 代理人费；经纪费
) $#o v-] aggregate 总计；总数；总体数字
;jo,&C aggregate amount 总款额；总额
`:}GE@] aggregate assets and liabilities 总体资产与负债
|A 8xy# aggregate at constant price 按固定价格计算的总体数字
4F??9o8 } aggregate demand 总需求
)l\BZndf aggregate gross position 总持仓量
1Xu\Tm\Ux aggregate limit 总限额
Y3mATw 3Wh aggregate of salaries tax 合计薪俸税
~Q0jz/#c
aggregate performance 总体表现；总体业绩
6f\0YU<C& aggregate supply 总体供应
CJ
{?9z@$. aggregate surplus 总盈余
:PY~Cws aggregate total 整体总额
qyP@[8eH aggregate value 总值；合计价值
TStu)6%` aggregated basis 合计基准
Ts fOod aggregated net chargeable income 合计应课税入息实额
P%ev8]2 aggregation 合并计算；合计；总和
6wqq"6w aggregation of incomes of husband and wife 夫妇入息合并计算
b U-Cd aggregation of property 财产的总和
\3O#H agio 差价；贴水
=V/$&96Q 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》
: \:jIP Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
O<)"k j 7 《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》
Z>wg
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<6Y o%xt 《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》
p pM d Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
fY}e.lD 《香港政府和大韩民国政府关于相互促进和保护投资协定》
PHyS^J` agreement for a settlement 授产协议
!D7/Ja agreement for assignment 转让协议
*h-_
agreement for sale 售卖协议；买卖协议
L/" u,~[ agreement for sale and purchase 买卖协议
8N'`kd~6[ agreement for the payment of interest 支付利息协议
DSM,dO' agreement for the repayment of money 还款协议
kK16+`\+ agreement of reinsurance 再保险协议
cr27q6_ Agricultural Bank of China 中国农业银行
vMRM/. air passenger departure tax 飞机乘客离境税
|F iL1_ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
i(a2FKLy airport tax 机场税
z5=&qo|f9l alcohol duty 酒精税
Yih^ZTf]O? alienation 让与；让渡；转让
xD8x1- alimony 生活费；赡养费
n,wLk./` All Ordinaries Index [AOI] 所有普通股指数
dp&4G6Y<A all risks 全险；综合险
Fm#4;'x5E All Sales Record for Stock Market 《股票市场成交报告》
V2u^sy Allied Capital Resources Limited 新联财务有限公司
Y(m/E.h.~ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Y@Lv>p allocation letter 拨款信件
\(cu<{=rU allocation of fund 分配款项；预留款项
eg3zp gZ allocation of profit 利润分配；溢利分配
W&A22jO.1 allocation warrant 拨款令
bO>Mvf allotment 分配；配股
3R
!Mfz* allotment notice 股份配售通知；配股通知
}e9E+2}Z\ allotment of shares 股份分配
51*o& :eim allowable 可获宽免；免税的
([qw#!;w; allowable business loss 可扣除的营业亏损
&s_[~g< allowable expenses 可扣税的支出
HfFP4#C, allowance 免税额；津贴；备抵；准备金
>Yl?i&3n allowance for debts 债项的免税额
'%. lY9D allowance for depreciation by wear and tear 耗损折旧免税额
b* n o.eB allowance for funeral expenses 殡殓费的免税额
gLaFIeF<+ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
_ Su?
VxU allowance for repairs and outgoings 修葺及支出方面的免税额
XTG*56IzL allowance to debtor 给债务人的津贴
pa~.[cBI alteration of capital 资本更改
qq]ZkT} alternate trustee 候补受托人
JY(_}AAu amalgamation 合并
-|~6Zf" ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
DDw H9* ambit of charges 征税范围；收费范围
nBgksB*A amended valuation 经修订的估值
?}D@{%O3T American Commodities Exchange 美国商品交易所
5s ao+dZ"| American Express Bank Limited 美国运通银行
m;>HU Tj American Stock Exchange 美国证券交易所
N32!*TsWs amortization 摊销
_bHmcK amount due from banks 存放银行同业的款项
JpvE c!cli amount due from banks abroad 存放海外银行同业的款项
63#Sf$p{v amount due from holding companies 控股公司欠款
t,]r% amount due from local banks 存放本港银行同业的款项
RC sQLKqF amount due to banks 银行同业的存款
1[
ME/r amount due to banks abroad 海外银行同业的存款
z:u e]7(. amount due to holding companies 控股公司存款
nr
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amount due to local banks 本港银行同业的存款
C:"Al- amount due to outport banks 外埠银行同业的存款
y[UTuFv~Q amount for note issue 发行纸币的款额
<T>C}DGw amount of bond 担保契据的款额
I0h/x5 amount of consideration 代价款额
XkHO = amount of contribution 供款数额
AMp[f%X amount of indebtedness 负债款额
v/
dSz/<] amount of principal of the loan 贷款本金额
:rnn`/L amount of rates chargeable 应征差饷数额
4GH?$p|LX amount of share capital 股本额
8{Bcl 5]< amount of sums assured 承保款额
Z!0D97^ amount of variation 变动幅度
th}Q`vg0 amount of vote 拨款数额
Y,RBTH amount payable 应付款额
^G .PdX$M amount receivable 应收款额
2j9Mr Amsterdam Stock Exchange 阿姆斯特丹证券交易所
'2vZ%C $ analysis 分析
%a{$M{s ancillary risk 附属风险
x6d+`4 annual account 周年帐目；周年帐目报表；年度决算；年结
{9q~bt annual accounting date 年结日期
OGw =e{ annual allowance 每年免税额；年积金；年度津贴；年津
IP~*_R"bM annual balance 年度余额
h|$ .`$ annual disposable income 每年可动用收入
9+)5 #!0 annual estimates 周年预算
aF7" 4^ P annual fee 年费
8
;y N annual general meeting 周年大会
f7c%Z:C#Y annual growth rate 年增率；每年增长率
cY
^>` annual long-term supplement 长期个案每年补助金
paF$ o6\ annual pensionable emolument 可供计算退休金的年薪
2 1. ;lj annual report 年报
y#!8S{ Annual Report on the Consumer Price Index 《消费物价指数年报》
HP}d`C5<R annual return 周年报表；周年申报表；每年报税表格
3qR%Mf' Annual Return Rules 《周年报表规则》
;HtHN
K(o annual review of consumer prices 每年消费物价回顾
j c) [5i0 annual roll-forward basis 逐年延展方式
DF|(C Qs9 annual salary 年薪
-.~Dhk annual statement 年度报表；年度决算表
x9)^0Hbo 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
$-H#M] Gq annuitant 年金受益人
vY&[=2= annuity 年金
78&ja w*1A annuity contract 年金合约
{s&6C- annuity on human life 人寿年金
h W\q antecedent debt 先前的债项
@ iWql*K;m ante-dated cheque 倒填日期支票
8Ux3,X= anticipated expenditure 预期开支
'B ocMjRA anticipated net profit 预期纯利
*Hx{ eqC anticipated revenue 预期收入
RoCX*3 d anti-inflation measure 反通货膨胀措施
p0U4#dD 6 anti-inflationary stance 反通货膨胀立场
^vPM\qP#g apparent deficit 表面赤字
9(g?{ 6v| apparent financial solvency 表面偿债能力
&i179Qg! apparent partner 表面合伙人
x s y5" application for personal assessment 个人入息课税申请书
FvQ>Y')R7Z application of fund 资金应用
!)~b Un application to release as liquidator and to destruct the books of accounts and documents
.Az' THD} 申请免除清盘人职务及毁灭帐簿与文件
c193Or'6Y appointed actuary 委任精算师
MO|aN, appointed auditor 委任核数师；委任审计师
[}Vne ;V appointed trustee 委任的受托人
`./$hh appointer 委任人
X C"]/ y apportioned pro rata 按比例分摊
Goa0OC, apportionment 分配；分摊
b2]1Dfw Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
g/e\ EkT apportionment formula 分摊方程式
2MaHD}1Jw apportionment of estate duty 遗产税的分摊
f}Mx\dc appraisal 估价；评估
?.Z4GWyXa appreciable growth 可观增长
mxUM&`[ appreciable impact 显着影响
Khp`KPxz% appreciable increase 可观增长
.21[3.bp/q appreciation 增值；升值
u
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%s<7 M@]f appreciation of the exchange value of Hong Kong dollar 港元汇值上升
b3]QH
h / appreciation tax 增值税
8L] em&871 appropriation 拨款；拨用；拨付
>Z@^R7_W appropriation account 拨款帐目
i7]\}w| Appropriation Bill 拨款法案
,)-7f| appropriation-in-aid system 补助拨款办法
I,J*\)-%J approved assets 核准资产
X/Umfci approved basket stock 认可一篮子证券
l'TM^B)`c approved budget 核准预算
<d!_.f}v approved charitable donation 认可慈善捐款
qXC>D Gy approved charitable institution 认可慈善机构
&} %rZ U approved currency 核准货币；认可货币
iv@ey-,< approved estimates 核准预算
OtK=UtVI approved estimates of expenditure 核准开支预算
>(nb8T| approved overseas insurer 核准海外保险人
S- @E approved overseas trust company 核准海外信托公司
>Wvb!8N approved pooled investment fund 核准汇集投资基金
91Bl{ approved provident fund scheme 认可公积金计划
w;f$ oT approved provision 核准拨款
e
lj] e approved redeemable share 核准可赎回股份
hn]><k aA approved regional stock 认可地区性证券
DMO 8~5 approved retirement scheme 认可退休金计划
NbG`v@yH approved subordinated loan 核准附属贷款
\0.
c_ arbitrage 套戥；套汇；套利
}&|S8: arbitrageur 套戥者；套汇者
{Yp>h5nwM_ arbitrary amount 临时款项
hS(}<B{x! arrangement 措施；安排；协定
G1K72M}CW arrears 欠款
B"sQ\gb%Q arrears of pay 欠付薪酬
6yZ !K arrears of revenue 逾期未收税款；逾期未收的帐项
mhTi{t_fHM articles of association 组织章程；组织细则；组织章程细则
i` #5dIb Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
^0" W/ ascertainment of profit 确定利润
b3Nr>(Z<} "Asia Clear" “亚洲结算系统”
5k /Y7+*?E Asia Commercial Bank Ltd. 亚洲商业银行有限公司
qRy<W Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
~@g7b`t=la Asian Development Fund [ADF] 亚洲发展基金
yKSvg5lLy Asian dollar bond 亚洲美元债券
3!]S8Y*LQP Asian dollar market 亚洲美元市场
|cKo#nfzZ Asian dollar rate 亚洲美元利率
# {97<sU\ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
yn &+ >{ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Z : 51Q asked price 沽盘；喊价；索价；卖方报价
-U'3kaX5< assessable income 应评税入息
:f1Q0klwP assessable loss 应评税亏损
(vL-Z[M! assessable profit 应评税利润
H#yBWvj*H assessable value 应评税值
v (PwE B] assessed profit 估定利润
dG5p`N % assessed value 经评估价值
&,vPZ,7l assessment 评税；评定；估价；评税单
FwD"Pc2 assessment number 评税编号；估价编号
doeYc assessment of additional tax 补加税评税
=/_tQR~ assessment of performance 业绩评估；实绩评价
#|\w\MJamP Assessor 评税主任
Qe8F( k~k asset price bubbles 资产价格泡沫
ey4RKk, asset-backed securities 具资产保证的证券
%p? +r assets accretion 资产增值
ea n_/E assets and liabilities 资产与负债
K 7o!,['W assets betterment statement 资产递增表；资产改进表
f;"; P assets lending 实物放款；有抵押贷款
0|mF
/ assets of the company passing on the death 死者去世时转移的公司资产
osB8
'\GR assets pledged as security for liabilities 用作负债抵押的资产
ZV :cg v assets portfolio 资产投资组合
f]N.$,:$ assets price 资产价格
T_T@0`7 assets quality 资产质素
!{h C99q6 assets realization 资产变现
|/Q7 o1i assets refinancing arrangement 资产再集资安排
CVo2?ZQ assets securitization 资产证券化
%OS}BAh^i assets situated outside Hong Kong 在香港以外地方的资产
T4H/D^X| assets stripping 削减资产；拆卖资产
.aJ\^Fx assets value 资产值
J-Xw}|>@ assignee 承让人
QPL6cU$&R
assignment 转让；转让书；转让契
oaxCcB=\ assignment of interest 权益转让
k {M4.a[ ( assignment of letters patent and trade mark 专利证书及商标转让
G.#`DaP assignment of property 物业转让；物业转让书
x+1Cs$E; assignment right 转让权
7r,s+u. assignor 转让人
}r%S i associate 有联系的人；有关连人士；相联者；合伙人；联系人
vR;?~^{*s Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
xV]eEOiLM associate member 附属会员
55aJ =T associated body corporate 相联法人团体
ZjCT * qx associated company 相联公司；联属公司
iA=QK
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?ks3K-.4 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
#2&DDy)B f 公认会计师公会〔英国〕
M}jF- z Association of Futures Exchange Brokers 香港期货经纪协会
f8Z[prfP Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
V_)G=#6Dy association of underwriters 承保人组织
(+M] C] assumption of control 接管
>j&+mii assurance 担保；保险；转易；转易书
sR(or =ub~ assurance of interest 权益的转易
m6'VMW at 19XX price 按一九ＸＸ年价格计算
s"tyCDc.c at a discount 按赔价计算；按贴水价格计算；打折扣
2;!,:bFb at a premium 按溢价计算；按升水价格计算
k`#OXLR at call 通知付款；按通知
k)'y;{IN at constant market price 按固定市价计算
G {wIY" ~4 at constant price 按固定价格计算
960 [.99 at cost 按成本计算
ar+ j`QIe at current market price 按当时市价计算；按现时市价计算
|Z ), OW at current price 按当时价格计算；按现时价格计算
$ NNd4d* at factor cost 按要素成本计算；按生产要素成本计算
-> $]`h" at money-of-the-day price 按付款当日价格计算
}(*eR F' at or better 按指定或较佳价位〔买卖指令〕
gd#j{yI/Xf at par 按面值计算；平价
dp&8 :jy at sight 见票即付
% 3"xn!'vf at the close 按收市盘
k PuY[~i% at the opening 按开市盘
pQ:7%+ Om attestation 见证；见证条款
y ;'yob at-the-money option 平价期权
i . O670D attorney 受权人；受托代表人
A>C&` A=- attornment 新拥有人承认书
tBJCfM attributable profit 可归属利润
H8$ l }pOz attributable share value 可归属股份价值
p,(gv])ie Auckland Stock Exchange 奥克兰证券交易所
V'-}B6 3S> auction 拍卖
?W6qwm,?L auctioneer 拍卖商
*y6zwe !M audit 审计；核数
S-^:p5{r Audit Commission 审计署
Bf)}g4nYn Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
:TPT]q
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〕
u
ZzO$e audit review 帐目审查
H K]-QTEn Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
F!N D audited account 审计帐目；经审计的帐目
CrvL[ 6i audited annual account 经审计的周年帐目
6"OwrJB audited balance sheet 经审计的资产负债表
\B72 # NR auditor 核数师；核数主任；审计师
i Z^tLnc auditor's certificate 核数师证明书；审计师证明书
l KtA.{( auditor's report 核数师报告；审计师报告
1KHFzx, Aussie bond 澳元债券
\3WF-!xe austerity budget 紧缩预算
.el&\Jt Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
()T l\ Australia All Ordinaries Index 澳洲所有普通股票指数
As5*)o"& Australian Dollar [AUD] 澳元
"UNWbsn6Qr Australian Options Market 澳大利亚期权市场
9A7LDHst7 Australian Securities Commission 澳洲证券事务监察委员会
*h <_gn Australian Society of Certified Practising Accountants 澳洲执业会计师公会
-V C
k k Australian Stock Exchange 澳大利亚证券交易所
-l:4I6-hi Austrian Schilling [ATS] 奥地利先令
_S$ SL%;\ authentication 认证；鉴证
E~4d6~s authority to purchase 委托购买证；委购书
+n'-%?LD& authorization 认可；核准；授权；授权书
FZk=-.Hk authorization by direction 指示授权
%ZKP d8 authorization by instruction 指令授权
?QJS6i'k authorization by warrant 令状授权
hggP9I :s, authorization of unit trust 单位信托的认可
4G o$OQ` authorized agent 指定代理人
Ml"i^ LR+ authorized capital 法定资本
z_;:6*l=: authorized clerk 出市员
80'!XK SP authorized dealer 认可交易商
Zk={3Y authorized financial institution 认可财务机构
ekR/X authorized fund 认可基金
r bfIH" : authorized fund house 获授权的基金公司；认可基金公司
cs-wqxTX[$ authorized institution 认可机构
?W27
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/s/\5-U7q authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
zUQn*Cio e authorized insurer 获授权保险人；获认可承保人
iNlY\67sW authorized investment 特准投资项目
=ws iC' authorized person 获授权人
Zy J-}[z authorized representative 获授权代表
_l ,_NV&T authorized share capital 法定股本
dcn/|"jr automated quotation system 自动报价系统
Ifx
EM Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
t.s;dlx[@ 自动交易系统〔香港期货交易所有限公司〕
*v}3So automatic adjustment mechanism 自动调整机制
oe4r_EkYwW automatic adjustment system 自动调整系统
7NFRCCXHQ Automatic Clearing House 自动票据交换所
X2[d15!9 automatic exchange rates accumulation system 自动化汇率累集系统
2HX#:y{\l Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
i" .nnAI: automatic teller machine [ATM] 自动柜员机
T4c]VWtD autopay 自动转帐
+ 46m~" ] available assets 可用资产
F%-KY$ % available fiscal reserve 现存财政储备
"p" M9P' available profit 可用利润
!gyEw1Re7 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
?= },%^ average 平均；平均数；海损
ii)DOq#2 average basic salary 平均基本薪金
[( O*W average consumer expenditure 平均消费开支；一般消费开支
.Fl5 b}C( average cost 平均成本
BH<jnQ average cost of land production 增辟土地平均成本
ozCH1V{p average daily turnover 平均每日成交额
cns~ )j~ average daily wage rate 平均每日工资率
5McOSy average expenditure pattern 平均开支模式
U65a _dakk average growth rate 平均增长率
*"HA=-Z; average net fixed assets 固定资产平均净值
xQ]^wT.Q average of relatives 相对价格平均数
#~JR_oQE ! average price 平均价格
<@](uWu average propensity to consume 平均消费倾向；一般消费倾向
n>o0PtGxC average propensity to save 平均储蓄倾向；一般储蓄倾向
o4U[;.?c average rate 平均率
Z'<I
Is:J average revenue 平均收入；平均收益
y@'~fI!E4 average stock 平均库存；平均存货
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average yearly rent 平均年租
bT8 ?(Iu avoidance of double taxation 避免双重课税
\'>8 (i~ avoidance of tax 避税
