A:
k7? (I U A share Ａ股；甲类股份
"Mth<%i abatement of tax 减税；减扣免税额
b?z 8Yp 6 ABN AMRO Bank N.V. 荷兰银行
LaRY#9 above-the-line expenditure 线上项目支出；经常预算支出
2!A/]:[F above-the-line receipt 线上项目收入；经常预算收入
d:3G4g ABSA Asia Limited 南非联合亚洲有限公司
WK-WA$7 \ absolute change 绝对数值变更
>354O6 absolute expenditure 实际开支
=4G9ev
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m6s32??m absolute interest 绝对权益
uv, t(a.^ absolute order of discharge 绝对破产解除令
% %*t{0!H+ absolute profit margin 绝对利润幅度
l&zd7BM9( absolute value 实值；绝对值
a4?:suX$ absolutely vested interest 绝对既得权益
E=7~\7TE absorbed cost 已吸收成本；已分摊成本
J^ U#dYd absorption 吸收；分摊；合并
<S<(wFE@4 absorption rate 吸收率；摊配率；分摊率
@#nB]qV:e ACB Finance Limited 亚洲商业财务有限公司
h/d&P acceptable form of reciprocity 合理的互惠条件
bx1 ' acceptable rate 适当利率；适当汇率
o}<}zTU acceptance agreement 承兑协议
S>nM&75 8 acceptance for honour 参加承兑
,`K' qms acceptor 承兑人；接受人；受票人
VK8 5A acceptor for honour 参加承兑人
QM
O OJA accident insurance 意外保险
p tMysYT' Accident Insurance Association of Hong Kong 香港意外保险公会
vtmvvv accident insurance scheme 意外保险计划
Pl
U!-7 accident year basis 意外年度基准
{A{ =RPL accommodation 通融；贷款
P'[w9'B accommodation bill 通融票据；空头票据
u>}k+8~ accommodation party 汇票代发人
^8DC
W`V account balance 帐户余额；帐户结余
_jp8;M~Z account book 帐簿
F9N)UW:w account collected in advance 预收款项
bPWIf*3# account current book 往来帐簿
|+%K89 W account of after-acquired property 事后取得的财产报告
&q>=6sQvf account of defaulter 拖欠帐目
7cH[}v`pn account payable 应付帐款
%c):^;6p account payee only [A/C payee only] 只可转帐；存入收款人帐户
]*?qaIdqu account receivable 应收帐款
Ao2t=vg account receivable report 应收帐款报表
$5l 8V account statement 结单；帐单；会计财务报表
@wb V@ account title 帐户名称；会计科目
88G Q F accountant's report 会计师报告
+v/_R{ M Accountant's Report Rules 会计师报告规则
9 u{#S}c` accounting and auditing procedure 会计与审计程序；会计与核数程序
t\X5B ]EZ Accounting Arrangements 《会计安排》
U]O 7RH accounting basis 会计基础
p "u5wJ_ accounting by Official Receiver 破产管理署署长呈交的帐目
Ji gc@@B. Accounting Circular 《会计通告》
.M!HVq47m accounting class 会计类别
i!9yN: m0 accounting date 记帐日期；会计结算日期
K[O'@v accounting for money 款项核算
s#>Bwn&b) Accounting Officer 会计主任
Z8Qmj5'[ accounting period 会计报告期；会计期
Ry8@U9B6,t accounting policy 会计政策；会计方针
4 QD.'+ L accounting practice 会计惯例
!>TH#sU$ accounting principle 会计准则
x pT85D accounting record 会计记录
#)z_T M07P accounting report 会计报告
p PUKx =d Accounting Services Branch [Treasury] 会计事务部〔库务署〕
zrri&QDF< Accounting Society of China 中国会计学会
d?S7E
q9` accounting statement 会计报表
(=,p"3^ accounting system 会计制度；会计系统
l-g+E{ZM accounting transaction 会计事项；帐务交易
I8rt ta accounting treatment 会计处理
8V?O=3<a accounting year 会计年度
HsO4C )/ accretion 增值；添加
B/7c` V accrual 应计项目；应累算数目
P
>HEV
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va[@XGaC3 accrual basis accounting 应计制会计；权责发生制会计
`L /\F, accrue 应累算；应计
NLf6} accrued benefit 应累算利益
L NPwb1) accrued charges 应计费用
u?r=;:N|y accrued cumulative preference share dividend 应累算的累积优先股股息
*H8(G% a!^ accrued expenses 应累算费用
G$ ( B26 accrued interest payable 应付利息；应计未付利息
Ou>L|#=! accrued interest receivable 应收利息；应计未收利息
0P_qtS accrued right 累算权益
?VmE bl accruing profit 应累算的利润
4*&_h g)h accumulated fiscal reserve 累积财政储备
'#L.w6<B accumulated profit 累积利润；滚存溢利
\L Gj]mb1 accumulated reserve 累积储备
V*U{q%p( accumulation of surplus income 累积收益盈余
RX3P %xZ acquired assets 既得资产
: A9G>qg acquisition 收购；购置；取得
g P:mZ7 acquisition cost 购置成本
0rP`BK| acquisition expenses 购置费用
b S[;d5 acquisition of 100% interest 收购全部股权
p'tB4V qT acquisition of control 取得控制权
T*e>_\Tx acquisition of fixed assets 购置固定资产
S3l$\X;6X acquisition of shell “买壳”
}&M$ acquisition price 收购价
+zn&DG0\X act of God 天灾
D-J G0.@ acting partner 执事合伙人
b ;A(6^ V active market 买卖活跃的市场；交投畅旺的市场；旺市
XR3=Y0YDf active partner 积极参与的合伙人
qVjl8%) active trading 交投活跃
V~([{ actual circulation 实际流通
d[eN#< actual cost 实际成本
EFS ln*| actual expenditure 实际开支；实际支出
*uoc;6 actual income 实际入息；实际收入；实际收益
]n _OQ)VO actual market 现货市场
HY|=Z\l" actual price 现货价；实际价格
?Zu2=<DU actual profit 实际利润
9O 1#% actual quotation 实盘；实际价位；实际报价
C{^U^>bU actual year basis 按实际年度计算
HuzHXn) actuals 实货
`t Z m actuarial investigation 精算调查
jg%HaA<zO actuarial principle 精算原则
\qk+cK;+ actuarial report 精算师报告
%an"cQ
] Actuarial Society of Hong Kong 香港精算学会
&Cv0oi&B actuarial valuation 精算师估值
<O+T 4.z actuary 精算师
;]XK e') ad referendum agreement 暂定协议；有待覆核的协定
G>Uam TM ad valorem duty 从价税；按值征税
pH!e<m ad valorem duty system 从价税制
MOp06 ad valorem fee 从价费
fg}&= r ad valorem tariff 从价关税
C
0@tMB7 additional allowance 额外免税额
MhT.Zg\ additional amount for unexpired risk 未过期风险的额外款额
ti%uyXfja additional assessable profit 补加应评税利润
# ub! additional assessment 补加评税
OZ2YflT additional commitment 额外承担
8y:c3j zP_ additional commitment vote 额外承担拨款
33/aYy additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
g<d#zzP"T additional dependent parent allowance 供养父母额外免税额
A|Z'\D0 additional provision 额外拨款
o$ disJ additional stamp duty 附加印花税
A 9\]y%! additional tax 补加税罚款；补加税款
&"G4yM Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
V m+e% adjudged bankrupt 被裁定破产
vQK*:IRKK adjudicated bankrupt 裁定破产人
X=_`$
0 adjudication fee 裁定费；评定印花税额手续费；评估契据费
H! IL5@@K adjudication of bankruptcy 裁定破产；宣告破产
(4ueO~jb $ adjudication of insolvency 裁定无力偿还债务
yhwwF
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~Q4 emgBD adjusted current assets 经调整的流动资产；调整后的流动资产
"lU%Pm]> adjusted figure 经调整的数字；调整后的数额
9 'tOF adjusted liabilities 经调整的负债；调整后的负债
=gG_ %]``R adjusted loss 经调整的亏损；调整后的亏损
(`nn \) 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
35>VCjCw0 adjusted profit 经调整的利润；调整后的利润
Ro1b (+H adjusted surplus 经调整的盈余额；调整后的盈余额
ea7l:(C
adjusted value 经调整的价值；调整后的价值
<S/`-/= 2 adjustment 调整；修订；理算〔保险〕
LY> -kz] adjustment centre 调剂中心
7=V s1TVc adjustment lag 调整过程的时间差距；调整时差
;}/@ar7s3 adjustment mechanism 调整机制
"j(?fVx adjustment of loss 亏损调整
r0 mXRZC adjustment process 调整过程；调整程序
<]9%Pm#X adjustment range 调整幅度
+*Um:}& administered exchange rate 受管制汇率
Jng,:$sZ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
s rX" vF administration expenses 行政费用
_h K83s4 administration fee 手续费；行政费
U2~7qC,!Do administration in bankruptcy 破产管理
'8 O(J7J administration order 遗产管理令
Nhq & Sn2 administrator 管理人；遗产管理人
g A`x-` administrator of the estate 遗产管理人
N^u,C$zP9C admission of debt 债项承认书
IYb%f T admission of proof 接纳债权证明
<|,0%bq)| advance 放贷款项；垫付款项；预支款项；预付款项
8
oK;Tzh advance account 暂支帐目；预付款帐户
+vR$% advance compensation 预付补偿金
aVI%FycYo advance from shareholder 股东垫款
`/+%mKlC|[ advance pending reimbursement 预支以待日后付还
2`|1 !x advanced economy 先进经济体系
,sU#{.( advancement 预付；预付财产
">?ocJ\9 advances warrant 垫款令
?z
"fp$ advancing 贷出
+1`Zu$| adverse balance 逆差
qJ\tc\ adverse exchange 逆汇
~KtA0BtC
advertisement addressed to shareholders 在报章刊登的致股东通告
Y6J7N ^ advice for collection 托收通知书
HkH!B.H] advice of drawing 提款通知书；汇票通知书
^Md]e<WAp advice of payment 付款通知
k{fTq KS%h Advisory Committee [Securities and Futures Commission]
mn5"kYy? 谘询委员会〔证券及期货事务监察委员会〕
]yzqBbV Advisory Committee on Diversification 经济多元化谘询委员会
gc%aaYf> affidavit 誓章；遗产申报誓章
+W= affidavit of no receipt 述明无收款的誓章
_'g'M=E affiliate 联号；联营公司；附属公司
g\Gx
oR affiliated company 附属公司；联号；联营公司
w >RBth^p affirmation [estate duty] 非宗教式宣誓〔遗产税〕
h X?rIx affordability 负担能力
(
Lp~:p African Development Bank [AfDB] 非洲开发银行
{u/G!{N$ after-acquired property 事后取得的财产
Z @: 5vo after-hours dealing 市后交易
v7;zce/~ after-tax profit 税后盈利；税后利润；税后溢利
,}9 G|$ agency agreement 代理协议
rkp 1tv agency expenses 代理机构的开支
bC[TLsh7{2 agency fee 代理费
'eKvt5&@ Agency Law 《代理法》
vkQ81PEt agent 代理人；承销人
/hC[>t< agent of company 公司代理人
jQrj3b.NC3 agent's fee 代理人费；经纪费
^ \Bm5QkS aggregate 总计；总数；总体数字
?zypF 5a aggregate amount 总款额；总额
5P?7xR A aggregate assets and liabilities 总体资产与负债
Sk*-B@!S aggregate at constant price 按固定价格计算的总体数字
. *9+%FN aggregate demand 总需求
a,B2;4 " aggregate gross position 总持仓量
)+' De aggregate limit 总限额
c^N'g!on aggregate of salaries tax 合计薪俸税
}]8n3&* aggregate performance 总体表现；总体业绩
2!6+>nvO aggregate supply 总体供应
f^
q0#+k ) aggregate surplus 总盈余
$6&P 69< aggregate total 整体总额
@@!Mt~\ aggregate value 总值；合计价值
h"mG \x i aggregated basis 合计基准
Y Mes314" aggregated net chargeable income 合计应课税入息实额
+3@d]JfMh aggregation 合并计算；合计；总和
yQ^k%hHa aggregation of incomes of husband and wife 夫妇入息合并计算
6mFH>T*jzH aggregation of property 财产的总和
bu;3Ib3\ agio 差价；贴水
XDtr{r6z Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
d+
LEi^ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
:'\4%D=w 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
w&A &BE^O/ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
3$]SP1M c( 《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》
1x\Vz\ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
M 5mCG 《香港政府和大韩民国政府关于相互促进和保护投资协定》
.GJl@==~ 1 agreement for a settlement 授产协议
R"j6 w[t n agreement for assignment 转让协议
H9c agreement for sale 售卖协议；买卖协议
@uIY+_E40g agreement for sale and purchase 买卖协议
1l@gZI12#/ agreement for the payment of interest 支付利息协议
--ED ]S
8 agreement for the repayment of money 还款协议
5&&6e ` agreement of reinsurance 再保险协议
$O n Agricultural Bank of China 中国农业银行
5<%]6c x} air passenger departure tax 飞机乘客离境税
-jBk Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
fS( )F*J airport tax 机场税
KNR_upO8 alcohol duty 酒精税
.zm' E< alienation 让与；让渡；转让
RVlAWw( alimony 生活费；赡养费
c" vF i~Db All Ordinaries Index [AOI] 所有普通股指数
3f 1@ <7* all risks 全险；综合险
&VY(W{\eY All Sales Record for Stock Market 《股票市场成交报告》
M<f=xY2$v Allied Capital Resources Limited 新联财务有限公司
"8p fLI all-items index [Consumer Price Index] 总指数〔消费物价指数〕
D.e4S6\& allocation letter 拨款信件
&4aY5y`8+f allocation of fund 分配款项；预留款项
F TB@7 0 allocation of profit 利润分配；溢利分配
c=S-g 9J allocation warrant 拨款令
LU#DkuIG allotment 分配；配股
Dy>U=( S allotment notice 股份配售通知；配股通知
$6~
\xe= allotment of shares 股份分配
5H+S= allowable 可获宽免；免税的
8J&K_ JC^ allowable business loss 可扣除的营业亏损
U}c[oA allowable expenses 可扣税的支出
o_2mSD! allowance 免税额；津贴；备抵；准备金
}]-SAM allowance for debts 债项的免税额
?[[K6v}q{ allowance for depreciation by wear and tear 耗损折旧免税额
4JF8S#8B allowance for funeral expenses 殡殓费的免税额
Ri,8rf0u allowance for inflation 为通货膨胀而预留的款项；通胀准备金
IIN"'7Z^R allowance for repairs and outgoings 修葺及支出方面的免税额
M6ol/.G[ allowance to debtor 给债务人的津贴
*`}4]OGv. alteration of capital 资本更改
6Y#-5oE u/ alternate trustee 候补受托人
Vrz6<c-'B amalgamation 合并
wH:'5+u :6 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
2>s@2=Aq ambit of charges 征税范围；收费范围
won(HK\1p amended valuation 经修订的估值
Ov
vM)?^# American Commodities Exchange 美国商品交易所
>s@6rNgf American Express Bank Limited 美国运通银行
J6*Zy[)%&S American Stock Exchange 美国证券交易所
HvITw%` amortization 摊销
}m?1IU %q amount due from banks 存放银行同业的款项
tDuQ+|~M amount due from banks abroad 存放海外银行同业的款项
GN36 :>VWb amount due from holding companies 控股公司欠款
sFR'y. amount due from local banks 存放本港银行同业的款项
8[\(*E}d!X amount due to banks 银行同业的存款
HJY_l amount due to banks abroad 海外银行同业的存款
{J:ZM"GS amount due to holding companies 控股公司存款
91oIx W amount due to local banks 本港银行同业的存款
V^qZ~US amount due to outport banks 外埠银行同业的存款
F",S}cK*MH amount for note issue 发行纸币的款额
<h_ lc}o/ amount of bond 担保契据的款额
Ga4Ru amount of consideration 代价款额
~YxLDo'. t amount of contribution 供款数额
SE0"25\_G amount of indebtedness 负债款额
'/gw`MJ amount of principal of the loan 贷款本金额
#y~`nyg%| amount of rates chargeable 应征差饷数额
ulnG|3A9 amount of share capital 股本额
O/gBBTB amount of sums assured 承保款额
4|+6a6 amount of variation 变动幅度
E6);\SJG} amount of vote 拨款数额
>$gWeF u amount payable 应付款额
dAOmqu, 6 amount receivable 应收款额
bSW!2#~ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
8G?{S.%. analysis 分析
TQx''$j\ ancillary risk 附属风险
{u BpM9KT annual account 周年帐目；周年帐目报表；年度决算；年结
%@<}z|.4 annual accounting date 年结日期
:#!m(s` annual allowance 每年免税额；年积金；年度津贴；年津
Ga\E`J$c annual balance 年度余额
~rBeJZ annual disposable income 每年可动用收入
%eoO3"// annual estimates 周年预算
4m%RD&ZN annual fee 年费
_
?f~UvK annual general meeting 周年大会
U!@ 3[' annual growth rate 年增率；每年增长率
_7SOl. 5ZE annual long-term supplement 长期个案每年补助金
M ) 9Ss annual pensionable emolument 可供计算退休金的年薪
RRaGc )B annual report 年报
a#X[V5|6Q Annual Report on the Consumer Price Index 《消费物价指数年报》
s[:e '#^ annual return 周年报表；周年申报表；每年报税表格
-\;x>=#B Annual Return Rules 《周年报表规则》
\h6_m)*H4 annual review of consumer prices 每年消费物价回顾
dQ*3s>B[ annual roll-forward basis 逐年延展方式
C\7q AR\ annual salary 年薪
cdL$T6y annual statement 年度报表；年度决算表
EP#3+B sH 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
OQ<|Xd I$ annuitant 年金受益人
$CaF"5}?Ke annuity 年金
6MfjB@ annuity contract 年金合约
A_: Bz: annuity on human life 人寿年金
YQ>M&lnQ< antecedent debt 先前的债项
6:i(<7 ante-dated cheque 倒填日期支票
#UH|,>W6 anticipated expenditure 预期开支
9C5w!_b@ anticipated net profit 预期纯利
v& }mbt- anticipated revenue 预期收入
Pms"YhyZ7 anti-inflation measure 反通货膨胀措施
[((P ,v* anti-inflationary stance 反通货膨胀立场
[` P+{ R apparent deficit 表面赤字
&Y"u*)bm apparent financial solvency 表面偿债能力
XW6>;:4k apparent partner 表面合伙人
PTe8,cD> application for personal assessment 个人入息课税申请书
-#v1b>ScY application of fund 资金应用
=@ b/ Gl application to release as liquidator and to destruct the books of accounts and documents
ugg08 am! 申请免除清盘人职务及毁灭帐簿与文件
tP2hU[7Z appointed actuary 委任精算师
>Pv#)qtm appointed auditor 委任核数师；委任审计师
#RoGyrLo appointed trustee 委任的受托人
rlYAy5& appointer 委任人
V7u; "vD apportioned pro rata 按比例分摊
T78`~-D4< apportionment 分配；分摊
l]whL1N3 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
kUAj Q> apportionment formula 分摊方程式
2<Pi2s' apportionment of estate duty 遗产税的分摊
vMJv.O>HW appraisal 估价；评估
^JF6L`Tp appreciable growth 可观增长
yG?,8!/] appreciable impact 显着影响
bit&H appreciable increase 可观增长
}<w/2< T[ appreciation 增值；升值
Wa~'p+<c~b appreciation against other currencies 相对其他货币升值
pR 2QS appreciation of the exchange value of Hong Kong dollar 港元汇值上升
e v>gh 0 appreciation tax 增值税
/N+*=LIK
I appropriation 拨款；拨用；拨付
]Y;E In appropriation account 拨款帐目
\R45#.
P6X Appropriation Bill 拨款法案
D0,U2d appropriation-in-aid system 补助拨款办法
xg)cA C\= approved assets 核准资产
h Kb-l`KO approved basket stock 认可一篮子证券
']1j M n approved budget 核准预算
m sS5"Qr approved charitable donation 认可慈善捐款
W[A;VOj0$ approved charitable institution 认可慈善机构
A?8 f 6 approved currency 核准货币；认可货币
qve2?,i8hM approved estimates 核准预算
F*hOa|7/ approved estimates of expenditure 核准开支预算
YuD 2Q{ approved overseas insurer 核准海外保险人
\I; lgz2 approved overseas trust company 核准海外信托公司
|cL'4I>b9 approved pooled investment fund 核准汇集投资基金
)BudV zg approved provident fund scheme 认可公积金计划
LBT{I)-K approved provision 核准拨款
S nVIV% approved redeemable share 核准可赎回股份
#
)-Kf approved regional stock 认可地区性证券
j}Lt "r2F approved retirement scheme 认可退休金计划
zh)qo approved subordinated loan 核准附属贷款
1Qui.],c arbitrage 套戥；套汇；套利
B e"D0=< arbitrageur 套戥者；套汇者
|XOD~Plo^ arbitrary amount 临时款项
tsR\c O~/ arrangement 措施；安排；协定
aH'Sz'|E arrears 欠款
4AB7 uw arrears of pay 欠付薪酬
O=8:K' arrears of revenue 逾期未收税款；逾期未收的帐项
T(K~ be articles of association 组织章程；组织细则；组织章程细则
=ZjF5,@ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
j`Fsr?]/ ascertainment of profit 确定利润
vK)^;T ; "Asia Clear" “亚洲结算系统”
B25@6 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
K.G}*uy Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
si,fs%D& Asian Development Fund [ADF] 亚洲发展基金
Q~<$' j Asian dollar bond 亚洲美元债券
ZP5.?A-=C Asian dollar market 亚洲美元市场
#>C.61Fx Asian dollar rate 亚洲美元利率
6j@3C `Yd Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
MHmaut# Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
:Lqz` asked price 沽盘；喊价；索价；卖方报价
`|e?91@vEa assessable income 应评税入息
wMNtN3 assessable loss 应评税亏损
6"C$]kF? assessable profit 应评税利润
f.cIh ZF assessable value 应评税值
4Mi~eL%D
( assessed profit 估定利润
OoTMvZP[ assessed value 经评估价值
vBAds assessment 评税；评定；估价；评税单
7H~StdL/> assessment number 评税编号；估价编号
i]!C H2\ assessment of additional tax 补加税评税
`=^;q 6f assessment of performance 业绩评估；实绩评价
8? !=/Sc Assessor 评税主任
oUXu;@l asset price bubbles 资产价格泡沫
IT]D ; asset-backed securities 具资产保证的证券
bS_f WD- assets accretion 资产增值
p6u"$)wt assets and liabilities 资产与负债
Tq[=&J assets betterment statement 资产递增表；资产改进表
9{\e E]0 assets lending 实物放款；有抵押贷款
vQ"EI1=7Z assets of the company passing on the death 死者去世时转移的公司资产
K0_/;a] | assets pledged as security for liabilities 用作负债抵押的资产
`J \1t
K{ assets portfolio 资产投资组合
Q]Q] k j2 assets price 资产价格
JPW+(n|g assets quality 资产质素
3\WLm4 assets realization 资产变现
]+x;tP o assets refinancing arrangement 资产再集资安排
26 un= assets securitization 资产证券化
0@z=0}0Z assets situated outside Hong Kong 在香港以外地方的资产
w%;Z`Xn&u assets stripping 削减资产；拆卖资产
}@Lbv aa assets value 资产值
eU?SLIof[{ assignee 承让人
H~JPsS; assignment 转让；转让书；转让契
91|=D
\8aE assignment of interest 权益转让
is?H1V~8`$ assignment of letters patent and trade mark 专利证书及商标转让
k ]C +/ assignment of property 物业转让；物业转让书
:J` *@cDn assignment right 转让权
|uVhfD=NG assignor 转让人
! 4 `any associate 有联系的人；有关连人士；相联者；合伙人；联系人
nf?;h!_ 7 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Cp(,+ dD associate member 附属会员
=o]V!MW associated body corporate 相联法人团体
o\u31, associated company 相联公司；联属公司
1"k o wp associated corporation 相联法团
&niR OM,;K Association of Chartered Certified Accountants [ACCA] [United Kingdom]
7c$;-O 公认会计师公会〔英国〕
v[WbQ5AND Association of Futures Exchange Brokers 香港期货经纪协会
a}eM ny Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
5#/" 0:2 association of underwriters 承保人组织
9Y&,dBj+ assumption of control 接管
a.QF`J4"' assurance 担保；保险；转易；转易书
zbn0)JO assurance of interest 权益的转易
!^BXai/ at 19XX price 按一九ＸＸ年价格计算
[Dd?c,5AD at a discount 按赔价计算；按贴水价格计算；打折扣
95jJ"4 a+ at a premium 按溢价计算；按升水价格计算
ku q3QW< at call 通知付款；按通知
o!EPF-: at constant market price 按固定市价计算
Qa~dd{? at constant price 按固定价格计算
{tn%HK"> at cost 按成本计算
.6S]\dp7~ at current market price 按当时市价计算；按现时市价计算
NY(c4f zl at current price 按当时价格计算；按现时价格计算
zB`)\ at factor cost 按要素成本计算；按生产要素成本计算
aY7 kl at money-of-the-day price 按付款当日价格计算
P [-2^1P" at or better 按指定或较佳价位〔买卖指令〕
5\/h3 i"I at par 按面值计算；平价
rSDS9Vf( at sight 见票即付
c-8Pc ]+g at the close 按收市盘
gn"_()8cT at the opening 按开市盘
S?*pC J0 attestation 见证；见证条款
i )=!U>B_0 at-the-money option 平价期权
| W:JI attorney 受权人；受托代表人
fdP[{.$?( attornment 新拥有人承认书
YO o?.[}@ attributable profit 可归属利润
g(m 3
& attributable share value 可归属股份价值
\NwL #bQ~ Auckland Stock Exchange 奥克兰证券交易所
mle"!* auction 拍卖
[I:D\) $< auctioneer 拍卖商
.n]P6t audit 审计；核数
NidG|Yg~Z Audit Commission 审计署
8$}1| "F Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
:9!? ${4R 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〕
]p>6r*/nw audit review 帐目审查
6'd= % V Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
R4=n">>Q audited account 审计帐目；经审计的帐目
i_T8 Bfd: audited annual account 经审计的周年帐目
$>zLa_cn| audited balance sheet 经审计的资产负债表
=B O} hk auditor 核数师；核数主任；审计师
p|VoIQY auditor's certificate 核数师证明书；审计师证明书
DPR=Xls auditor's report 核数师报告；审计师报告
Cn4o^6? " Aussie bond 澳元债券
44_7gOZ austerity budget 紧缩预算
RkP g&R;i Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
vG 9A'R'P Australia All Ordinaries Index 澳洲所有普通股票指数
, W"Q)cL Australian Dollar [AUD] 澳元
uTY5.8 Australian Options Market 澳大利亚期权市场
Y%OE1F$6NN Australian Securities Commission 澳洲证券事务监察委员会
TGx:#x*k Australian Society of Certified Practising Accountants 澳洲执业会计师公会
|pk1pV | Australian Stock Exchange 澳大利亚证券交易所
odAeBQy Austrian Schilling [ATS] 奥地利先令
QU0K'4Yx5j authentication 认证；鉴证
GGHe{l authority to purchase 委托购买证；委购书
n)$T
zND authorization 认可；核准；授权；授权书
) 9h5a+Z authorization by direction 指示授权
':6!f authorization by instruction 指令授权
KZ^W@*`D authorization by warrant 令状授权
'#d`K.;_b. authorization of unit trust 单位信托的认可
.r!:` 6 authorized agent 指定代理人
WMfu5x7e4 authorized capital 法定资本
/=co/}i authorized clerk 出市员
g|_-O" l authorized dealer 认可交易商
j<w";I&Diz authorized financial institution 认可财务机构
Xi3:Ok6FZ authorized fund 认可基金
Ht#5;c2/ authorized fund house 获授权的基金公司；认可基金公司
En%PIkxeR authorized institution 认可机构
]h8[b9$<") authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
@Q~Oc_ z authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
b}63?.M{ authorized insurer 获授权保险人；获认可承保人
xJ H]>#XJ authorized investment 特准投资项目
><9E^ k0. authorized person 获授权人
w]Z*"B &h authorized representative 获授权代表
E?san;K u authorized share capital 法定股本
XUeBK/aQ{ automated quotation system 自动报价系统
g}nlb.b]{m Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
iDej{95 自动交易系统〔香港期货交易所有限公司〕
xKIzEN
& automatic adjustment mechanism 自动调整机制
"F%w{b f automatic adjustment system 自动调整系统
t a\AiHm Automatic Clearing House 自动票据交换所
_/0vmgQ& automatic exchange rates accumulation system 自动化汇率累集系统
tpp. 9 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
=9@{U2 =l automatic teller machine [ATM] 自动柜员机
!}fq%8"- autopay 自动转帐
t>;u;XY!; available assets 可用资产
>-fOkOWXy available fiscal reserve 现存财政储备
!_<zK:`-L available profit 可用利润
I g*68M< Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
2:0'fNXop average 平均；平均数；海损
=jZ}@L/+ average basic salary 平均基本薪金
Nb/W+& y average consumer expenditure 平均消费开支；一般消费开支
m ~a' average cost 平均成本
h , ;f6 average cost of land production 增辟土地平均成本
?h)Z ;,} average daily turnover 平均每日成交额
v :0. average daily wage rate 平均每日工资率
~_^# /BnAl average expenditure pattern 平均开支模式
k fS44NV average growth rate 平均增长率
0 =#)-n average net fixed assets 固定资产平均净值
/Zs ;dam average of relatives 相对价格平均数
1s5F jD?M average price 平均价格
lJHV c"*/ average propensity to consume 平均消费倾向；一般消费倾向
^b)8l average propensity to save 平均储蓄倾向；一般储蓄倾向
hd*bPj ; average rate 平均率
Cisv**9 average revenue 平均收入；平均收益
$o KT-G average stock 平均库存；平均存货
ht _fbh(l average yearly rent 平均年租
`BA we f avoidance of double taxation 避免双重课税
K
cI'P( avoidance of tax 避税
