A:
S5E,f?l A share Ａ股；甲类股份
YNgR1 :l abatement of tax 减税；减扣免税额
_
U8OIXN ABN AMRO Bank N.V. 荷兰银行
Z_V&IQo-7 above-the-line expenditure 线上项目支出；经常预算支出
gc2 |V6( above-the-line receipt 线上项目收入；经常预算收入
vgQhdtt ABSA Asia Limited 南非联合亚洲有限公司
OU.9 #|q U absolute change 绝对数值变更
+ersP@G absolute expenditure 实际开支
snTJe[^d absolute guideline figure 绝对准则数字
fv j5[Q absolute interest 绝对权益
Ro'4/{}+ absolute order of discharge 绝对破产解除令
M ,_^hm7 absolute profit margin 绝对利润幅度
;sck+FP7w absolute value 实值；绝对值
xH`j7qK. absolutely vested interest 绝对既得权益
tU)r[2H2 absorbed cost 已吸收成本；已分摊成本
^{fi^lL= absorption 吸收；分摊；合并
f}lT|.)?VD absorption rate 吸收率；摊配率；分摊率
dW{o+9 nw ACB Finance Limited 亚洲商业财务有限公司
_]=TFz2O acceptable form of reciprocity 合理的互惠条件
# McK46B z acceptable rate 适当利率；适当汇率
Yn$> QS 4 acceptance agreement 承兑协议
%KJhtd"q acceptance for honour 参加承兑
=Y]' 5cn{ acceptor 承兑人；接受人；受票人
rtYb"-& acceptor for honour 参加承兑人
z%}CB Tm accident insurance 意外保险
`hK>bHj Accident Insurance Association of Hong Kong 香港意外保险公会
liCCc;&B; accident insurance scheme 意外保险计划
5}X<(q( accident year basis 意外年度基准
#.MIW*== accommodation 通融；贷款
%7C %`)T] accommodation bill 通融票据；空头票据
J:~[ j accommodation party 汇票代发人
vh. Wm?qQ account balance 帐户余额；帐户结余
"
g0-u(Y account book 帐簿
oA!5dpNhU account collected in advance 预收款项
w8ZHk?: account current book 往来帐簿
mI?* Z%>g account of after-acquired property 事后取得的财产报告
J:g<RZ Z1 account of defaulter 拖欠帐目
$/<"Si& ( account payable 应付帐款
A"\P&kqMV account payee only [A/C payee only] 只可转帐；存入收款人帐户
Pghva*& account receivable 应收帐款
e_I; y account receivable report 应收帐款报表
Y hc6P%{Z^ account statement 结单；帐单；会计财务报表
r}_Lb.1] account title 帐户名称；会计科目
IFC%%I t5, accountant's report 会计师报告
PuCwdTan_ Accountant's Report Rules 会计师报告规则
vB{; N
accounting and auditing procedure 会计与审计程序；会计与核数程序
C;d|\[7Z Accounting Arrangements 《会计安排》
y"|K
|QT accounting basis 会计基础
BGlGpl accounting by Official Receiver 破产管理署署长呈交的帐目
z qekkR] Accounting Circular 《会计通告》
S{^6iR accounting class 会计类别
,<0Rf accounting date 记帐日期；会计结算日期
)d770Xg+ accounting for money 款项核算
%jbJ6c Accounting Officer 会计主任
t-*VsPy accounting period 会计报告期；会计期
q 9W~7 accounting policy 会计政策；会计方针
^ MWEfPt accounting practice 会计惯例
#Dj"W8'zh accounting principle 会计准则
PZ accounting record 会计记录
c W81 accounting report 会计报告
G8 ^0 ^@o Accounting Services Branch [Treasury] 会计事务部〔库务署〕
b"ol\&1
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Accounting Society of China 中国会计学会
Lf,CxZL5 accounting statement 会计报表
(xk.NZn F accounting system 会计制度；会计系统
'2Q.~6 accounting transaction 会计事项；帐务交易
{\vI9cni|" accounting treatment 会计处理
=F'l's^j accounting year 会计年度
9]]!8_0=r accretion 增值；添加
8N=%X-R% accrual 应计项目；应累算数目
Mv/IMO0rR
accrual basis 应计制；权责发生制
Wphe%Of accrual basis accounting 应计制会计；权责发生制会计
S+.21, accrue 应累算；应计
8Zcol$XS' accrued benefit 应累算利益
wb(*7 &eP: accrued charges 应计费用
2x7(}+eD accrued cumulative preference share dividend 应累算的累积优先股股息
0OleO9Ua accrued expenses 应累算费用
h|J;6Sm@ accrued interest payable 应付利息；应计未付利息
VqcBwJ!?p accrued interest receivable 应收利息；应计未收利息
]%gp?9wy accrued right 累算权益
Nj0-`j0E accruing profit 应累算的利润
HBt|}uZ?6i accumulated fiscal reserve 累积财政储备
>X;xIyRL accumulated profit 累积利润；滚存溢利
_v1bTg"? accumulated reserve 累积储备
tP}Xhn` accumulation of surplus income 累积收益盈余
7!O^;]+, acquired assets 既得资产
W0VA'W acquisition 收购；购置；取得
G wgFi@itN acquisition cost 购置成本
9 b?i
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+ acquisition of 100% interest 收购全部股权
$cRc ap acquisition of control 取得控制权
UJ7'JBT=k acquisition of fixed assets 购置固定资产
0L!er%GM acquisition of shell “买壳”
|?\gEY-Se acquisition price 收购价
17e=GL act of God 天灾
m Z` 1JO9 acting partner 执事合伙人
oHxGbvQc active market 买卖活跃的市场；交投畅旺的市场；旺市
v*&Uk '4E active partner 积极参与的合伙人
^{),+S active trading 交投活跃
1Z\(:ab13 actual circulation 实际流通
m, \i actual cost 实际成本
J$1j-\KS actual expenditure 实际开支；实际支出
IO}+[%ptc* actual income 实际入息；实际收入；实际收益
zx
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BmJkt3j." actual price 现货价；实际价格
x$~3$E actual profit 实际利润
pgC d actual quotation 实盘；实际价位；实际报价
Q }WL/X5 actual year basis 按实际年度计算
lo"j )Zt actuals 实货
uQ{=o]sy actuarial investigation 精算调查
ksTzXG8 actuarial principle 精算原则
\s,Iz[0Vfz actuarial report 精算师报告
YkSuwx@5_q Actuarial Society of Hong Kong 香港精算学会
)\8URc| J actuarial valuation 精算师估值
3 .(.*> actuary 精算师
Po1hq2-U8 ad referendum agreement 暂定协议；有待覆核的协定
D0f*eSXE{ ad valorem duty 从价税；按值征税
XFtOmY ad valorem duty system 从价税制
E3y6c) < ad valorem fee 从价费
Sb p ad valorem tariff 从价关税
^SEc./$ additional allowance 额外免税额
Cy`26[E$S additional amount for unexpired risk 未过期风险的额外款额
D`en%Lf!m additional assessable profit 补加应评税利润
[w,(EE additional assessment 补加评税
pQqbZ3] additional commitment 额外承担
=D{B}=D\IM additional commitment vote 额外承担拨款
8B j4 _!g additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
oBb?"2 ~9 additional dependent parent allowance 供养父母额外免税额
B# 1:Y;Z additional provision 额外拨款
i[PvDv"n additional stamp duty 附加印花税
Jth=. 9mrM additional tax 补加税罚款；补加税款
3u*82s\8T Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
vT%qILTrQf adjudged bankrupt 被裁定破产
Rl1$?l6R f adjudicated bankrupt 裁定破产人
&D]&UQf adjudication fee 裁定费；评定印花税额手续费；评估契据费
9WOu8Ia adjudication of bankruptcy 裁定破产；宣告破产
3!>/smb ! adjudication of insolvency 裁定无力偿还债务
U{"f.Z:Ydo adjusted actual 经调整的实数；调整后的实数
'6O|H adjusted current assets 经调整的流动资产；调整后的流动资产
<8f(eP\*F adjusted figure 经调整的数字；调整后的数额
R'L?Xn}3 adjusted liabilities 经调整的负债；调整后的负债
B "*`R!y adjusted loss 经调整的亏损；调整后的亏损
!I ~C0u 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
l n fm0 adjusted profit 经调整的利润；调整后的利润
{$0& R$v3 adjusted surplus 经调整的盈余额；调整后的盈余额
<>]1Y$^Y adjusted value 经调整的价值；调整后的价值
te) n{K", adjustment 调整；修订；理算〔保险〕
7RD$=?o O' adjustment centre 调剂中心
wra byRjK adjustment lag 调整过程的时间差距；调整时差
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adjustment mechanism 调整机制
6%E~p0)i% adjustment of loss 亏损调整
Vg{Zv4+t adjustment process 调整过程；调整程序
Lbsr_*4t adjustment range 调整幅度
a& C.= administered exchange rate 受管制汇率
[]"=]f{1}; Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
sX iv, administration expenses 行政费用
#sZIDn J# administration fee 手续费；行政费
[A]Ca$': administration in bankruptcy 破产管理
]rnXNn ; administration order 遗产管理令
0vn[a,W<A administrator 管理人；遗产管理人
S.W^7Ap administrator of the estate 遗产管理人
5KJ%]B(H2 admission of debt 债项承认书
(8G$(MK admission of proof 接纳债权证明
N 'i,> advance 放贷款项；垫付款项；预支款项；预付款项
~,gLplpG0 advance account 暂支帐目；预付款帐户
mB`D}g$ advance compensation 预付补偿金
LQqfi
~ advance from shareholder 股东垫款
ETO$9}x[ advance pending reimbursement 预支以待日后付还
(N0sE"_~I5 advanced economy 先进经济体系
1%jH^,t/m advancement 预付；预付财产
w4,]2Ccn. advances warrant 垫款令
f?^S bp advancing 贷出
q$T8bh,2 adverse balance 逆差
oNIFx5*Z adverse exchange 逆汇
i4<BDX5 advertisement addressed to shareholders 在报章刊登的致股东通告
;Xu22f Kh advice for collection 托收通知书
\2 >?6zs advice of drawing 提款通知书；汇票通知书
cIb4-TeV advice of payment 付款通知
4H-j
. |e Advisory Committee [Securities and Futures Commission]
6G}c1nWU 谘询委员会〔证券及期货事务监察委员会〕
.,M;huRg Advisory Committee on Diversification 经济多元化谘询委员会
AF$\WWr B affidavit 誓章；遗产申报誓章
/H)Br~ l affidavit of no receipt 述明无收款的誓章
kiX%3( affiliate 联号；联营公司；附属公司
+c) TDH affiliated company 附属公司；联号；联营公司
OKAkl affirmation [estate duty] 非宗教式宣誓〔遗产税〕
=EpJZt affordability 负担能力
:u/mTZDi African Development Bank [AfDB] 非洲开发银行
8W -@N after-acquired property 事后取得的财产
7@l<?
( after-hours dealing 市后交易
:gf;} after-tax profit 税后盈利；税后利润；税后溢利
f { ^:3"i agency agreement 代理协议
.S7:;%qL6 agency expenses 代理机构的开支
,Sg33N ? agency fee 代理费
ehT% s+aUw Agency Law 《代理法》
/:p8I6; agent 代理人；承销人
n8u*JeN agent of company 公司代理人
u7].}60.' agent's fee 代理人费；经纪费
K5`Rk" s aggregate 总计；总数；总体数字
`R+,1"5 = aggregate amount 总款额；总额
,@.EpbB aggregate assets and liabilities 总体资产与负债
AVFjBybu9 aggregate at constant price 按固定价格计算的总体数字
&{z<kmc$6 aggregate demand 总需求
{Uq:Xw aggregate gross position 总持仓量
S_\
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0+ `Pg aggregate of salaries tax 合计薪俸税
hs(W ;tR@W aggregate performance 总体表现；总体业绩
|" 7 Y52d aggregate supply 总体供应
_| zBUrN aggregate surplus 总盈余
}ZzLs/v%X aggregate total 整体总额
%| +E48 aggregate value 总值；合计价值
+S9PML){h aggregated basis 合计基准
H?Jm'\~ aggregated net chargeable income 合计应课税入息实额
zOB=aG?/ aggregation 合并计算；合计；总和
dR+1aY; aggregation of incomes of husband and wife 夫妇入息合并计算
,.v7FM^gO aggregation of property 财产的总和
zwr\ :Hu4 agio 差价；贴水
CdZ BG Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
XU mR{ A Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
L`[z[p {? 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
XvKFPr0~ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
s| -FH X 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
G oE
'L Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
! '0S0a8 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Qh`:<KI agreement for a settlement 授产协议
o6L9UdT agreement for assignment 转让协议
ao$.6X8fQ agreement for sale 售卖协议；买卖协议
Zj VWxQ
agreement for sale and purchase 买卖协议
}roG( agreement for the payment of interest 支付利息协议
p#@Z$gTH`' agreement for the repayment of money 还款协议
kWW w<cA agreement of reinsurance 再保险协议
^gYD*K!* Agricultural Bank of China 中国农业银行
]R IVc3?;$ air passenger departure tax 飞机乘客离境税
_[K#O,D, Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
1*Ar{:+ua airport tax 机场税
'2nqHX
D alcohol duty 酒精税
k6**u alienation 让与；让渡；转让
ziEz.Wn" alimony 生活费；赡养费
Q+$Tt7/ All Ordinaries Index [AOI] 所有普通股指数
lE5v-z? &| all risks 全险；综合险
Ph,- sR All Sales Record for Stock Market 《股票市场成交报告》
0 f/.>1M= Allied Capital Resources Limited 新联财务有限公司
]axh*J3`i all-items index [Consumer Price Index] 总指数〔消费物价指数〕
!#x= JX allocation letter 拨款信件
)S@jDaU< allocation of fund 分配款项；预留款项
ra6o>lI(, allocation of profit 利润分配；溢利分配
aT!;{+ allocation warrant 拨款令
m{%t?w$Au allotment 分配；配股
XFqJ 'R allotment notice 股份配售通知；配股通知
[QczlwmO allotment of shares 股份分配
K%j&/T j1 allowable 可获宽免；免税的
#kmh:P allowable business loss 可扣除的营业亏损
KL ?) akk allowable expenses 可扣税的支出
9NpD!A&64< allowance 免税额；津贴；备抵；准备金
E ]} n( allowance for debts 债项的免税额
}5 9U}@xC allowance for depreciation by wear and tear 耗损折旧免税额
$2#7 D*
Rx allowance for funeral expenses 殡殓费的免税额
{ T]?o~W allowance for inflation 为通货膨胀而预留的款项；通胀准备金
b1`r!B, allowance for repairs and outgoings 修葺及支出方面的免税额
W WG /k17 allowance to debtor 给债务人的津贴
V'gw\mcb alteration of capital 资本更改
qE7R4>5xjO alternate trustee 候补受托人
H-5<S@8 amalgamation 合并
5 #JJ? ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
+cB&Mi5 ambit of charges 征税范围；收费范围
~H6;I $e[ amended valuation 经修订的估值
XvGA|Ekf< American Commodities Exchange 美国商品交易所
% y`7);.q American Express Bank Limited 美国运通银行
IB5BO7J American Stock Exchange 美国证券交易所
Q(@IK&v amortization 摊销
SZ !=`a] amount due from banks 存放银行同业的款项
FG-L0X amount due from banks abroad 存放海外银行同业的款项
@R2at amount due from holding companies 控股公司欠款
ljJ>;g+ amount due from local banks 存放本港银行同业的款项
"^CXY3v amount due to banks 银行同业的存款
)Hw:E71h2 amount due to banks abroad 海外银行同业的存款
lE#m]D amount due to holding companies 控股公司存款
-w 6
"? amount due to local banks 本港银行同业的存款
o'V%EQ amount due to outport banks 外埠银行同业的存款
g /+oZU amount for note issue 发行纸币的款额
((3}LQ amount of bond 担保契据的款额
(?&=T.*^ amount of consideration 代价款额
1yqoA * amount of contribution 供款数额
> yK0iK{ amount of indebtedness 负债款额
SW? p?< amount of principal of the loan 贷款本金额
` $5UHa2/ amount of rates chargeable 应征差饷数额
/!&R9!6
: amount of share capital 股本额
:14i?4F d amount of sums assured 承保款额
mxG ]kqi amount of variation 变动幅度
"4xfrlOc amount of vote 拨款数额
z01>' amount payable 应付款额
)mcEQ -!b amount receivable 应收款额
I4_d[O9 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
]Yyia.B analysis 分析
c+' =hR[ ancillary risk 附属风险
[J#1Ff; annual account 周年帐目；周年帐目报表；年度决算；年结
e 9$C#D> D annual accounting date 年结日期
viaJblYj(f annual allowance 每年免税额；年积金；年度津贴；年津
h#}YKWL annual balance 年度余额
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annual disposable income 每年可动用收入
x8#ODu H annual estimates 周年预算
l:(Rb-Wy annual fee 年费
\c`oy=qY0 annual general meeting 周年大会
CQg X=!q annual growth rate 年增率；每年增长率
?/#}ZZK^ annual long-term supplement 长期个案每年补助金
u:gtOjk2 annual pensionable emolument 可供计算退休金的年薪
BN_7Ay/k annual report 年报
t!;/ Z6\Pb Annual Report on the Consumer Price Index 《消费物价指数年报》
jx`QB')kX annual return 周年报表；周年申报表；每年报税表格
$ChK]v
6C Annual Return Rules 《周年报表规则》
JC;^--0(z annual review of consumer prices 每年消费物价回顾
]dPZ .r annual roll-forward basis 逐年延展方式
hP@(6X," annual salary 年薪
H}0dd" annual statement 年度报表；年度决算表
2ef;NC.&n Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
&Vk; VM`5 annuitant 年金受益人
VV_l$E$ annuity 年金
f<jb=\}x annuity contract 年金合约
wdE ?SD s annuity on human life 人寿年金
rw%l*xgX antecedent debt 先前的债项
|1=
!;.# ante-dated cheque 倒填日期支票
Ju` [m anticipated expenditure 预期开支
Z+:D)L anticipated net profit 预期纯利
K`:=]Z8 anticipated revenue 预期收入
2s ,8R anti-inflation measure 反通货膨胀措施
QP I+y8N= anti-inflationary stance 反通货膨胀立场
4jm K]. apparent deficit 表面赤字
) |#%Czd4 apparent financial solvency 表面偿债能力
I?!rOU= 0
apparent partner 表面合伙人
``Q 2P% application for personal assessment 个人入息课税申请书
b
B application of fund 资金应用
%,*$D} H application to release as liquidator and to destruct the books of accounts and documents
/i|z .nNO 申请免除清盘人职务及毁灭帐簿与文件
N1Ee zC'^ appointed actuary 委任精算师
dx_6X!=.J appointed auditor 委任核数师；委任审计师
Zy"=y+e!E; appointed trustee 委任的受托人
-C7 FuD[Xw appointer 委任人
S4NL "m apportioned pro rata 按比例分摊
oUDVy_k apportionment 分配；分摊
zzpZ19"`1 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Xo5$X 7m apportionment formula 分摊方程式
yYJY;".H apportionment of estate duty 遗产税的分摊
!%L,* ' appraisal 估价；评估
M++0zhS appreciable growth 可观增长
]n1dp2aH appreciable impact 显着影响
R""%F#4XJ2 appreciable increase 可观增长
@ Cs V]97` appreciation 增值；升值
;]D(33) ( appreciation against other currencies 相对其他货币升值
=Ov7C[( appreciation of the exchange value of Hong Kong dollar 港元汇值上升
0`#(Toe{B appreciation tax 增值税
1cN')" appropriation 拨款；拨用；拨付
"`tXA appropriation account 拨款帐目
dXvt6kF Appropriation Bill 拨款法案
~XM[>M\qB appropriation-in-aid system 补助拨款办法
JyBp-ii approved assets 核准资产
FY0%XW approved basket stock 认可一篮子证券
&vUq}r%P approved budget 核准预算
1hQN8!: < approved charitable donation 认可慈善捐款
RNJ FSD. approved charitable institution 认可慈善机构
]Tp U"JD approved currency 核准货币；认可货币
)6oGF>o> approved estimates 核准预算
pgc3j P! approved estimates of expenditure 核准开支预算
6.Ie\5-a; approved overseas insurer 核准海外保险人
E$\~lcq approved overseas trust company 核准海外信托公司
`H%G3M0a approved pooled investment fund 核准汇集投资基金
*M M#Z?mP approved provident fund scheme 认可公积金计划
ZXiRw)rM approved provision 核准拨款
X~U >LLr approved redeemable share 核准可赎回股份
bi[7!VQf approved regional stock 认可地区性证券
u</8w&! approved retirement scheme 认可退休金计划
C 0 ) Z6 approved subordinated loan 核准附属贷款
^JeMuU arbitrage 套戥；套汇；套利
|^n3{m arbitrageur 套戥者；套汇者
JNU/`JN9f arbitrary amount 临时款项
/MTf0^9 arrangement 措施；安排；协定
cgZaPw2
bw arrears 欠款
?Hz2 -Cn arrears of pay 欠付薪酬
n@>wwp arrears of revenue 逾期未收税款；逾期未收的帐项
, |E $' articles of association 组织章程；组织细则；组织章程细则
C 0C0GqN, Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
V^fV7hw< ascertainment of profit 确定利润
85Y|CN] vQ "Asia Clear" “亚洲结算系统”
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t < Asia Commercial Bank Ltd. 亚洲商业银行有限公司
rzLd" ` Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
[I+9dSM1t Asian Development Fund [ADF] 亚洲发展基金
$~u.Wq Asian dollar bond 亚洲美元债券
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t(MFK \ Asian dollar market 亚洲美元市场
b{[*N Asian dollar rate 亚洲美元利率
~UMOT!4}3 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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pR Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
7!4V >O8@ asked price 沽盘；喊价；索价；卖方报价
a:!uORQby assessable income 应评税入息
@PkJY assessable loss 应评税亏损
~ 9M!)\~ assessable profit 应评税利润
pA4 ,@O assessable value 应评税值
v548ysE) assessed profit 估定利润
a -0cN 9 assessed value 经评估价值
<e"J4gZf& assessment 评税；评定；估价；评税单
+oy*Kxs7 assessment number 评税编号；估价编号
RI. 2F*| assessment of additional tax 补加税评税
M[P^]J@ assessment of performance 业绩评估；实绩评价
R, 0Oq5 Assessor 评税主任
BW K IbG asset price bubbles 资产价格泡沫
pd z'!I asset-backed securities 具资产保证的证券
D(X qyN-P assets accretion 资产增值
d0UZ+ RR# assets and liabilities 资产与负债
wK5_t[[ assets betterment statement 资产递增表；资产改进表
v <h;Di@ assets lending 实物放款；有抵押贷款
W'$kZ/%[ assets of the company passing on the death 死者去世时转移的公司资产
qd2xb8r assets pledged as security for liabilities 用作负债抵押的资产
&9 B_/m3 assets portfolio 资产投资组合
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R:% assets price 资产价格
Os&1..$Nb assets quality 资产质素
>)Dhi+D assets realization 资产变现
o:\XRPB assets refinancing arrangement 资产再集资安排
s-D?) assets securitization 资产证券化
7 `Du5>b8 assets situated outside Hong Kong 在香港以外地方的资产
~<O,Vs_C/ assets stripping 削减资产；拆卖资产
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% assets value 资产值
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Sq assignee 承让人
;h=S7M9. assignment 转让；转让书；转让契
(2txM"Dja assignment of interest 权益转让
Mtp%co )f assignment of letters patent and trade mark 专利证书及商标转让
fP Q|e"? assignment of property 物业转让；物业转让书
lo:~a J8 assignment right 转让权
dr]&kqm assignor 转让人
k|j:T[_ associate 有联系的人；有关连人士；相联者；合伙人；联系人
/tC9G@Hl Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
w-rOecwFvu associate member 附属会员
h}6_ybm Z associated body corporate 相联法人团体
TA;,>f* associated company 相联公司；联属公司
Y mDn+VIg associated corporation 相联法团
qi\n] I Association of Chartered Certified Accountants [ACCA] [United Kingdom]
*{[d%B<lp 公认会计师公会〔英国〕
D rS?=C@ Association of Futures Exchange Brokers 香港期货经纪协会
*zQOJsg"e Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
$9H[3OZPVv association of underwriters 承保人组织
M,..Kw/ }~ assumption of control 接管
fN[n>%)VO< assurance 担保；保险；转易；转易书
wZ >Y<0, assurance of interest 权益的转易
I~RcOiL) at 19XX price 按一九ＸＸ年价格计算
yQ-hnlzn~ at a discount 按赔价计算；按贴水价格计算；打折扣
WOb8 "*OM at a premium 按溢价计算；按升水价格计算
!sK#zAR2
at call 通知付款；按通知
Xw(3j )xQ at constant market price 按固定市价计算
r$DZkMue at constant price 按固定价格计算
7A0dl }: at cost 按成本计算
A2_ Ls ;] at current market price 按当时市价计算；按现时市价计算
ITvHD-,\ at current price 按当时价格计算；按现时价格计算
_3&/(B%H at factor cost 按要素成本计算；按生产要素成本计算
Q
X):T#^V at money-of-the-day price 按付款当日价格计算
J|?[.h7tO at or better 按指定或较佳价位〔买卖指令〕
;Jo*|pju at par 按面值计算；平价
FV8\ +ep at sight 见票即付
cG (0q[ at the close 按收市盘
uu@<&.r\C at the opening 按开市盘
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attestation 见证；见证条款
{X]9^=O" at-the-money option 平价期权
m)k-uWc$C attorney 受权人；受托代表人
o16~l]Z|f attornment 新拥有人承认书
.f%vDBJS attributable profit 可归属利润
\7DCwu[0M attributable share value 可归属股份价值
T>5wQYh$' Auckland Stock Exchange 奥克兰证券交易所
FvA|1c auction 拍卖
`&,_xUA auctioneer 拍卖商
'A1E^rl]= audit 审计；核数
|rFJ*.nD Audit Commission 审计署
QRiF!D)Nk Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
tnJ`D 4 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〕
4K'|DO|dH audit review 帐目审查
2{gwY85: Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
VLx T"]f audited account 审计帐目；经审计的帐目
Z R 2\ dH* audited annual account 经审计的周年帐目
7_7xL(F/ audited balance sheet 经审计的资产负债表
]3 j[3' auditor 核数师；核数主任；审计师
8(uw0~GO auditor's certificate 核数师证明书；审计师证明书
!,R auditor's report 核数师报告；审计师报告
/O_0=MLp Aussie bond 澳元债券
9?!u2 o austerity budget 紧缩预算
qs " s/$ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
P 4H*j y@? Australia All Ordinaries Index 澳洲所有普通股票指数
nDF&EE Australian Dollar [AUD] 澳元
CP@o ,v- Australian Options Market 澳大利亚期权市场
uiuTv)pwF Australian Securities Commission 澳洲证券事务监察委员会
qb9}&'@: Australian Society of Certified Practising Accountants 澳洲执业会计师公会
sq48#5Tc^r Australian Stock Exchange 澳大利亚证券交易所
' %:5axg?] Austrian Schilling [ATS] 奥地利先令
}il%AAI9}r authentication 认证；鉴证
4fD` M(wv authority to purchase 委托购买证；委购书
"wF*O"WQo authorization 认可；核准；授权；授权书
L2k;f] authorization by direction 指示授权
svF*@(- P# authorization by instruction 指令授权
\2(MpB\_6! authorization by warrant 令状授权
rrbZ+* U authorization of unit trust 单位信托的认可
2-p8rGI_F authorized agent 指定代理人
Fu#Y7)r authorized capital 法定资本
+$'e4EwqV authorized clerk 出市员
p-a]"l+L authorized dealer 认可交易商
^NcTWbs-T authorized financial institution 认可财务机构
+ Z )`inw authorized fund 认可基金
20n%o&kG]8 authorized fund house 获授权的基金公司；认可基金公司
ST#PMb'izn authorized institution 认可机构
h!Z Z2[ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
YHJ ' authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
KX]-ll authorized insurer 获授权保险人；获认可承保人
XL= 2wh authorized investment 特准投资项目
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CD authorized person 获授权人
'Dnq+ authorized representative 获授权代表
Qh /lT$g authorized share capital 法定股本
//VG1@vaVX automated quotation system 自动报价系统
cPx66Dh& Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
_P>1`IR 自动交易系统〔香港期货交易所有限公司〕
>qr=l,Hi automatic adjustment mechanism 自动调整机制
<Wp`[S]r automatic adjustment system 自动调整系统
}o~Tw?z-| Automatic Clearing House 自动票据交换所
~_ ( !}V automatic exchange rates accumulation system 自动化汇率累集系统
5L/Yi 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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E<FB ;h automatic teller machine [ATM] 自动柜员机
=#7s+ d- autopay 自动转帐
;]|m((15G available assets 可用资产
T@2f&Un^ available fiscal reserve 现存财政储备
x*3@,GmZl available profit 可用利润
h]G6~TYI5 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
&p a)Ee> average 平均；平均数；海损
/^nP_ID average basic salary 平均基本薪金
BF@m )w.v average consumer expenditure 平均消费开支；一般消费开支
'&rw=.cU average cost 平均成本
;""-[4C average cost of land production 增辟土地平均成本
h}Fu"zK average daily turnover 平均每日成交额
<6~/sa4GN average daily wage rate 平均每日工资率
jJiCF,m average expenditure pattern 平均开支模式
Y;~EcM average growth rate 平均增长率
89 _&X[X average net fixed assets 固定资产平均净值
!H2C9l:rd average of relatives 相对价格平均数
JI28}Cxs0 average price 平均价格
8Xt=eL/P average propensity to consume 平均消费倾向；一般消费倾向
uOy\{5s8 average propensity to save 平均储蓄倾向；一般储蓄倾向
hg)!m\g average rate 平均率
H{p[G hp average revenue 平均收入；平均收益
Zb5T90s% average stock 平均库存；平均存货
BN bb&] average yearly rent 平均年租
X7(rg W 8 avoidance of double taxation 避免双重课税
3?-V>-[G_ avoidance of tax 避税
