A:
Lbk?( TL A share Ａ股；甲类股份
rtf\{u9 }g abatement of tax 减税；减扣免税额
Xwy0dXko ABN AMRO Bank N.V. 荷兰银行
=4cK9ac above-the-line expenditure 线上项目支出；经常预算支出
VAf"B5 R above-the-line receipt 线上项目收入；经常预算收入
? }"$[6. ABSA Asia Limited 南非联合亚洲有限公司
YL \d2 absolute change 绝对数值变更
R{GOlxKs C absolute expenditure 实际开支
XB,
2+ absolute guideline figure 绝对准则数字
KB49~7XjQ@ absolute interest 绝对权益
t98t &YUpm absolute order of discharge 绝对破产解除令
s*{l}~fPkW absolute profit margin 绝对利润幅度
Pn|A>.)z absolute value 实值；绝对值
Y`jvza% absolutely vested interest 绝对既得权益
$j*%}x~[ absorbed cost 已吸收成本；已分摊成本
S 4uX utd absorption 吸收；分摊；合并
= #]^H c absorption rate 吸收率；摊配率；分摊率
4E]w4BG) ACB Finance Limited 亚洲商业财务有限公司
_MQ) acceptable form of reciprocity 合理的互惠条件
Zyxr#:Qm acceptable rate 适当利率；适当汇率
W 1S7%6y_1 acceptance agreement 承兑协议
8P5yaS_ acceptance for honour 参加承兑
[ sJ f)< acceptor 承兑人；接受人；受票人
P3X;&i T acceptor for honour 参加承兑人
'<_nL8A^ accident insurance 意外保险
`%}SK~<R Accident Insurance Association of Hong Kong 香港意外保险公会
$,$bZV accident insurance scheme 意外保险计划
K|nh`r accident year basis 意外年度基准
= TKu2 accommodation 通融；贷款
Jm&7&si7 accommodation bill 通融票据；空头票据
GJN"43 accommodation party 汇票代发人
Iko1%GJ1Z account balance 帐户余额；帐户结余
U_ n1QU account book 帐簿
KdI X` account collected in advance 预收款项
% PozxF: account current book 往来帐簿
N>##} i account of after-acquired property 事后取得的财产报告
i"mN0% account of defaulter 拖欠帐目
i[1K~yXq: account payable 应付帐款
QcJ?1GwA" account payee only [A/C payee only] 只可转帐；存入收款人帐户
0nUcUdIf+ account receivable 应收帐款
Vm}OrFA account receivable report 应收帐款报表
a@:(L"Or account statement 结单；帐单；会计财务报表
:VpRpj4f account title 帐户名称；会计科目
$sK8l=# accountant's report 会计师报告
5v6 x Accountant's Report Rules 会计师报告规则
HwTb753 accounting and auditing procedure 会计与审计程序；会计与核数程序
^`>,~$Q Accounting Arrangements 《会计安排》
/f_w@TR\{ accounting basis 会计基础
|O3wAxc3W accounting by Official Receiver 破产管理署署长呈交的帐目
9jq}`$S{ Accounting Circular 《会计通告》
tKOTQ8i4 accounting class 会计类别
R:c$f(aKv% accounting date 记帐日期；会计结算日期
Nn<TPT[, accounting for money 款项核算
Vg'v L[Y Accounting Officer 会计主任
ZXV_Dc accounting period 会计报告期；会计期
F]]1>w*/0 accounting policy 会计政策；会计方针
?'ID7mL accounting practice 会计惯例
&#!5I;3EN accounting principle 会计准则
EH{m~x[Ei accounting record 会计记录
0Oy.&C T accounting report 会计报告
|I ei!jm Accounting Services Branch [Treasury] 会计事务部〔库务署〕
"ee:Z_Sz Accounting Society of China 中国会计学会
ybLl[K(D= accounting statement 会计报表
hG~4i:p
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d-/{@
accounting transaction 会计事项；帐务交易
3cfJ(% 'X accounting treatment 会计处理
"(bnr0 accounting year 会计年度
Y aiogA accretion 增值；添加
Xc"l')1H accrual 应计项目；应累算数目
ML wh&I9) accrual basis 应计制；权责发生制
o
4G%m>$ accrual basis accounting 应计制会计；权责发生制会计
-PX Rd)~ accrue 应累算；应计
+KV?W+g)` accrued benefit 应累算利益
NG3!09eY accrued charges 应计费用
BUcPMF%\y: accrued cumulative preference share dividend 应累算的累积优先股股息
.*\TG/ x accrued expenses 应累算费用
.Z%y 16)T accrued interest payable 应付利息；应计未付利息
'fpm] *ig accrued interest receivable 应收利息；应计未收利息
Y'-@ O"pK accrued right 累算权益
u5D@,wSNz accruing profit 应累算的利润
oz3N
8^M accumulated fiscal reserve 累积财政储备
{wsO8LX accumulated profit 累积利润；滚存溢利
,:6 gp3 accumulated reserve 累积储备
Jw13
Wb- accumulation of surplus income 累积收益盈余
$ 9bIUJ acquired assets 既得资产
%oPW`r acquisition 收购；购置；取得
WUOoK$I~K acquisition cost 购置成本
A^lJlr:_` acquisition expenses 购置费用
.*FBr7rE\ acquisition of 100% interest 收购全部股权
8<V6W F`e acquisition of control 取得控制权
L#U-d zy\ acquisition of fixed assets 购置固定资产
UuXq+HYR acquisition of shell “买壳”
+/xmxh$ $ acquisition price 收购价
l ~
3 H" act of God 天灾
s<3 cvF< acting partner 执事合伙人
Hq<Sg 4nz active market 买卖活跃的市场；交投畅旺的市场；旺市
SURbH;[ active partner 积极参与的合伙人
9* s'' = active trading 交投活跃
dH]0 (a J actual circulation 实际流通
Z;M}.'BE actual cost 实际成本
581Jp'cje actual expenditure 实际开支；实际支出
TA;r actual income 实际入息；实际收入；实际收益
r~f*aD actual market 现货市场
/QuuBtp actual price 现货价；实际价格
&CP0T:h actual profit 实际利润
NTq#'O) f actual quotation 实盘；实际价位；实际报价
2@7f^be actual year basis 按实际年度计算
KX8$j$yW actuals 实货
FPAy.cljJ actuarial investigation 精算调查
Qm9r>m6p@N actuarial principle 精算原则
>ZRCM actuarial report 精算师报告
iczJXA+ Actuarial Society of Hong Kong 香港精算学会
vNdMPu lr{ actuarial valuation 精算师估值
\
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5e)2Jt: ad referendum agreement 暂定协议；有待覆核的协定
Xn:5pd;?B6 ad valorem duty 从价税；按值征税
Q\H1=8 ad valorem duty system 从价税制
'7BJ . ad valorem fee 从价费
KWuc*! ad valorem tariff 从价关税
Eo
h4#fZ\N additional allowance 额外免税额
sA^_I6>M" additional amount for unexpired risk 未过期风险的额外款额
j&6O 1 additional assessable profit 补加应评税利润
0
0JH*I additional assessment 补加评税
.T!R&#]n additional commitment 额外承担
pI>yO~Ve additional commitment vote 额外承担拨款
^7b[s pq E additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
$a
/ jfpV additional dependent parent allowance 供养父母额外免税额
3K)12x$.K additional provision 额外拨款
(29h{= P' additional stamp duty 附加印花税
qH 1k additional tax 补加税罚款；补加税款
a4a/]q4T Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
< ]: X adjudged bankrupt 被裁定破产
%w9/ gD adjudicated bankrupt 裁定破产人
Z"ce1cB adjudication fee 裁定费；评定印花税额手续费；评估契据费
Cd B sd adjudication of bankruptcy 裁定破产；宣告破产
p~v
rr 5 adjudication of insolvency 裁定无力偿还债务
^)i5.o\ adjusted actual 经调整的实数；调整后的实数
:eHD{= adjusted current assets 经调整的流动资产；调整后的流动资产
A(Tqf.,G adjusted figure 经调整的数字；调整后的数额
4c })LAwd& adjusted liabilities 经调整的负债；调整后的负债
* :r6E adjusted loss 经调整的亏损；调整后的亏损
?W Vp,vP 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
YJ6y]r
K2, adjusted profit 经调整的利润；调整后的利润
*U<l$ gajq adjusted surplus 经调整的盈余额；调整后的盈余额
Kp]\r-5UD> adjusted value 经调整的价值；调整后的价值
Kivr)cIG adjustment 调整；修订；理算〔保险〕
%#AM }MWIa adjustment centre 调剂中心
Ai*R%# adjustment lag 调整过程的时间差距；调整时差
^4G%*- adjustment mechanism 调整机制
m=m T`EP adjustment of loss 亏损调整
GbFtX\s+5j adjustment process 调整过程；调整程序
jRn5)u adjustment range 调整幅度
~ShoU
m[ administered exchange rate 受管制汇率
)Z/L Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
hq[:U?!Tt administration expenses 行政费用
k U75 administration fee 手续费；行政费
MC'2;, administration in bankruptcy 破产管理
ejF GeR administration order 遗产管理令
NE~R&ym9 administrator 管理人；遗产管理人
E \p Qh administrator of the estate 遗产管理人
Xl/ SDm_p admission of debt 债项承认书
/Jc fAY admission of proof 接纳债权证明
~8oti 4 advance 放贷款项；垫付款项；预支款项；预付款项
E*B6k!: advance account 暂支帐目；预付款帐户
y 3Z\ Y[ advance compensation 预付补偿金
OuZPgN advance from shareholder 股东垫款
{fd/:B 7T advance pending reimbursement 预支以待日后付还
Z 91{*? advanced economy 先进经济体系
`/e
EdqT advancement 预付；预付财产
c6 f=r advances warrant 垫款令
MBIlt
1P advancing 贷出
tfAO#h tq adverse balance 逆差
1QA{NAnu& adverse exchange 逆汇
R>C^duos. advertisement addressed to shareholders 在报章刊登的致股东通告
V(6*wQ`& advice for collection 托收通知书
sxK|0i}6 advice of drawing 提款通知书；汇票通知书
tyI !y~-z advice of payment 付款通知
KfPYH\ 0 Advisory Committee [Securities and Futures Commission]
`F(ghC 谘询委员会〔证券及期货事务监察委员会〕
tz^2?wO Advisory Committee on Diversification 经济多元化谘询委员会
Rfx}[!<{N affidavit 誓章；遗产申报誓章
c>$PLO^ affidavit of no receipt 述明无收款的誓章
n% R l$ affiliate 联号；联营公司；附属公司
{0(:5% affiliated company 附属公司；联号；联营公司
)'1rZb5 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
^ ,cwm:B@ affordability 负担能力
RV=Z$ African Development Bank [AfDB] 非洲开发银行
uY_vX\;67z after-acquired property 事后取得的财产
qH=<8Iu after-hours dealing 市后交易
Y3 V9 after-tax profit 税后盈利；税后利润；税后溢利
7u =R 5 agency agreement 代理协议
fO UW{s agency expenses 代理机构的开支
#/,Wgs AC agency fee 代理费
TXWYQ~]3w Agency Law 《代理法》
mVs<XnA47 agent 代理人；承销人
}Sx+: N* agent of company 公司代理人
uHQf <R$: agent's fee 代理人费；经纪费
u 3k{s aggregate 总计；总数；总体数字
W"meH~[Cp aggregate amount 总款额；总额
G~+BO'U9'G aggregate assets and liabilities 总体资产与负债
xw J. cy aggregate at constant price 按固定价格计算的总体数字
`w(~[`F t aggregate demand 总需求
H6oU Ne aggregate gross position 总持仓量
0K<|>I aggregate limit 总限额
]?<=DHn aggregate of salaries tax 合计薪俸税
6T rtulm aggregate performance 总体表现；总体业绩
!H^e$B A aggregate supply 总体供应
>^Z==1 aggregate surplus 总盈余
F, .dC&B aggregate total 整体总额
AZ7m=Q97 aggregate value 总值；合计价值
J1\H^gyW) aggregated basis 合计基准
u D0<|At/ aggregated net chargeable income 合计应课税入息实额
_!ITCkBj aggregation 合并计算；合计；总和
lP;X=X> aggregation of incomes of husband and wife 夫妇入息合并计算
=>m x>R`S aggregation of property 财产的总和
/\wm/Yx?S agio 差价；贴水
#,5v#| u|7 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》
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_"H3: Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
|=rb#z& 《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》
3;'R F#VL Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
*dpKo&y 《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》
xm*6I Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
05ZF>`g* 《香港政府和大韩民国政府关于相互促进和保护投资协定》
8WP|cF] agreement for a settlement 授产协议
6>d0i
S@R agreement for assignment 转让协议
Hs#q 7 agreement for sale 售卖协议；买卖协议
W1\F-:4L@ agreement for sale and purchase 买卖协议
~gi ,ky^! agreement for the payment of interest 支付利息协议
(Do](C agreement for the repayment of money 还款协议
cYx.<b
JH agreement of reinsurance 再保险协议
Nu[0X Agricultural Bank of China 中国农业银行
&a9Y4~e:: air passenger departure tax 飞机乘客离境税
9`FPV`/ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
' 2: HBJ airport tax 机场税
6V&HlJH
alcohol duty 酒精税
c?t,,\o(} alienation 让与；让渡；转让
y{#9&ct& alimony 生活费；赡养费
\\(3gB.Gd All Ordinaries Index [AOI] 所有普通股指数
HxnW M\ p all risks 全险；综合险
sMDHg All Sales Record for Stock Market 《股票市场成交报告》
_0Z8V[ Allied Capital Resources Limited 新联财务有限公司
wgcKeTD9 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
&57s //PrX allocation letter 拨款信件
\(4kEB2s$ allocation of fund 分配款项；预留款项
;56mkP allocation of profit 利润分配；溢利分配
"~,3gNTzV allocation warrant 拨款令
%SC%#_7 allotment 分配；配股
sIz*r Gz allotment notice 股份配售通知；配股通知
:YUQK y allotment of shares 股份分配
tg"NWp6 allowable 可获宽免；免税的
G|+naZ allowable business loss 可扣除的营业亏损
!WgVk7aP` allowable expenses 可扣税的支出
C#oH7 o+_. allowance 免税额；津贴；备抵；准备金
[eLU}4v{ allowance for debts 债项的免税额
N6<G`k, allowance for depreciation by wear and tear 耗损折旧免税额
\ sc's7 allowance for funeral expenses 殡殓费的免税额
=2& Sw(6j allowance for inflation 为通货膨胀而预留的款项；通胀准备金
~ \o
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&<$YR~g5j$ allowance to debtor 给债务人的津贴
e .( alteration of capital 资本更改
1MYA/l$ alternate trustee 候补受托人
TO]7 %aB amalgamation 合并
zi?G
wh~ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
F- l!i / ambit of charges 征税范围；收费范围
=g^k$ Rc amended valuation 经修订的估值
\Pt_5.bTs[ American Commodities Exchange 美国商品交易所
$/|2d4O:{ American Express Bank Limited 美国运通银行
'nP;IuMP American Stock Exchange 美国证券交易所
PlC8&$ amortization 摊销
9
lH00n+' amount due from banks 存放银行同业的款项
TYu(;~ amount due from banks abroad 存放海外银行同业的款项
C| g]Y 7 amount due from holding companies 控股公司欠款
Jj'dg6QY' amount due from local banks 存放本港银行同业的款项
jr3FDd] amount due to banks 银行同业的存款
Kq&JvY^ amount due to banks abroad 海外银行同业的存款
?5Q_G1H& amount due to holding companies 控股公司存款
?L(y8b}F ( amount due to local banks 本港银行同业的存款
YJqbA?i amount due to outport banks 外埠银行同业的存款
.]y"04@] amount for note issue 发行纸币的款额
){FXonVP amount of bond 担保契据的款额
u0i;vO)MNt amount of consideration 代价款额
w<$0n#5 amount of contribution 供款数额
mNdEn<W amount of indebtedness 负债款额
M zpDvnI9 amount of principal of the loan 贷款本金额
*<#$B}!{ amount of rates chargeable 应征差饷数额
R7NE= X4 amount of share capital 股本额
qt,;Yxx#^ amount of sums assured 承保款额
p`T,VU&. amount of variation 变动幅度
"Cn<x\ E b amount of vote 拨款数额
o`%;*tx amount payable 应付款额
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)JU [ amount receivable 应收款额
7&Qf))L Amsterdam Stock Exchange 阿姆斯特丹证券交易所
+I[Hxf ~ analysis 分析
dA[S@ysvG ancillary risk 附属风险
!J k|ha ~r annual account 周年帐目；周年帐目报表；年度决算；年结
Wo, "$Z6B annual accounting date 年结日期
y%@C-: annual allowance 每年免税额；年积金；年度津贴；年津
;pVnBi
annual balance 年度余额
-XMWN$Ah annual disposable income 每年可动用收入
. u^ 4vVz annual estimates 周年预算
V}p o annual fee 年费
yd~}CF annual general meeting 周年大会
nv}z%.rRUj annual growth rate 年增率；每年增长率
+H6cZ, annual long-term supplement 长期个案每年补助金
$I4:g.gKpG annual pensionable emolument 可供计算退休金的年薪
/~}<[6ZGCY annual report 年报
mj|TWDcj+ Annual Report on the Consumer Price Index 《消费物价指数年报》
<}n"gk1is annual return 周年报表；周年申报表；每年报税表格
\\v1 \ Annual Return Rules 《周年报表规则》
5 4>gr1B annual review of consumer prices 每年消费物价回顾
z z 2'h> annual roll-forward basis 逐年延展方式
&!0%"4 annual salary 年薪
ZK$<"z6{ annual statement 年度报表；年度决算表
bP HtP\) 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
Rpou.RrXR7 annuitant 年金受益人
L 3|~
i&k annuity 年金
# :M <<gk annuity contract 年金合约
D?`| `Mu annuity on human life 人寿年金
!6pE0(V^+4 antecedent debt 先前的债项
L`n Ma ante-dated cheque 倒填日期支票
bY!1t}ALh anticipated expenditure 预期开支
L)-1( e<x anticipated net profit 预期纯利
TV[@!E a anticipated revenue 预期收入
Lf0Wc '9{ anti-inflation measure 反通货膨胀措施
o@@,
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%}1 v- z apparent deficit 表面赤字
4 #Id0[' apparent financial solvency 表面偿债能力
'FN+Bv D apparent partner 表面合伙人
u~ \l~v^mj application for personal assessment 个人入息课税申请书
@; 0t+ application of fund 资金应用
~xakz BE application to release as liquidator and to destruct the books of accounts and documents
1b`WzoJgH 申请免除清盘人职务及毁灭帐簿与文件
L2`a| T= appointed actuary 委任精算师
:~4 M9 appointed auditor 委任核数师；委任审计师
.xV^%e?H appointed trustee 委任的受托人
3.E3}Jz` appointer 委任人
2Wp)CI<\D apportioned pro rata 按比例分摊
&8M^E/#.^; apportionment 分配；分摊
ZJ'Tb<fP Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
; wKsi_``@ apportionment formula 分摊方程式
*Fu;sR2y%: apportionment of estate duty 遗产税的分摊
la{Iqm{i appraisal 估价；评估
GPLq$^AH appreciable growth 可观增长
w3Z;&s Fd appreciable impact 显着影响
P{%R*hb] appreciable increase 可观增长
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6(Iu appreciation 增值；升值
U2HAIV8 appreciation against other currencies 相对其他货币升值
(hn;C>B appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Q@5v > ` appreciation tax 增值税
i2 7KuPjC appropriation 拨款；拨用；拨付
/@feY?glc appropriation account 拨款帐目
&)GlLpaT Appropriation Bill 拨款法案
5rlZ'>I. appropriation-in-aid system 补助拨款办法
s8|F e_ approved assets 核准资产
t;L7H E@Y approved basket stock 认可一篮子证券
d[$YTw approved budget 核准预算
O#3PUuE%d approved charitable donation 认可慈善捐款
]JvZ{fA%* approved charitable institution 认可慈善机构
*Y<1KXFU approved currency 核准货币；认可货币
_>4Qh#6K approved estimates 核准预算
}Sv\$h approved estimates of expenditure 核准开支预算
HsRQiai* approved overseas insurer 核准海外保险人
*wu|(t_ A approved overseas trust company 核准海外信托公司
C[s='v ~} approved pooled investment fund 核准汇集投资基金
U8GvUysB! approved provident fund scheme 认可公积金计划
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approved provision 核准拨款
gSt'<v approved redeemable share 核准可赎回股份
X].Igb)2 approved regional stock 认可地区性证券
%IH ra6 approved retirement scheme 认可退休金计划
3U&r K)F approved subordinated loan 核准附属贷款
Bl*.N9* arbitrage 套戥；套汇；套利
E%vT(Kz arbitrageur 套戥者；套汇者
1qd(3A41 arbitrary amount 临时款项
xY$@^(Q\ arrangement 措施；安排；协定
5~ \GAjf arrears 欠款
A`ScAzx5{ arrears of pay 欠付薪酬
#5=! ew arrears of revenue 逾期未收税款；逾期未收的帐项
WN3] xw3 articles of association 组织章程；组织细则；组织章程细则
DxJY {e9 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
0p[-M`D ascertainment of profit 确定利润
4)+L(KyB2 "Asia Clear" “亚洲结算系统”
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- Asia Commercial Bank Ltd. 亚洲商业银行有限公司
D,&o=E U Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Zg/
],/ ` Asian Development Fund [ADF] 亚洲发展基金
z%44@TP Asian dollar bond 亚洲美元债券
Dio9'&DtC Asian dollar market 亚洲美元市场
X}G3>HcP Asian dollar rate 亚洲美元利率
,<O| Iis Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
K~Z$NS^W& Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
;b;Bl:%? asked price 沽盘；喊价；索价；卖方报价
Zil<*(kv{ assessable income 应评税入息
X-}]?OOs assessable loss 应评税亏损
@D7/u88| assessable profit 应评税利润
:<i<\TH' assessable value 应评税值
}-2U,X g[ assessed profit 估定利润
[s&0O<Wv assessed value 经评估价值
k btQ assessment 评税；评定；估价；评税单
)F65sV{ assessment number 评税编号；估价编号
EJa Gz\\ assessment of additional tax 补加税评税
gib'f@i ; assessment of performance 业绩评估；实绩评价
S/)yi Assessor 评税主任
= sh3&8 asset price bubbles 资产价格泡沫
~xU\%@I\ asset-backed securities 具资产保证的证券
m`6=6(_p assets accretion 资产增值
3"p 'WZ> assets and liabilities 资产与负债
]=?.LMjnH assets betterment statement 资产递增表；资产改进表
:3.!?mOe2 assets lending 实物放款；有抵押贷款
`i{p6-U3 assets of the company passing on the death 死者去世时转移的公司资产
!X ={a{<,T assets pledged as security for liabilities 用作负债抵押的资产
S9lT4 assets portfolio 资产投资组合
V6 uh'2 assets price 资产价格
~U<=SyZYo assets quality 资产质素
WIYWql>* assets realization 资产变现
B)=)@h [f assets refinancing arrangement 资产再集资安排
+ 3c (CTz assets securitization 资产证券化
RR[1mM assets situated outside Hong Kong 在香港以外地方的资产
Tj j-8cg assets stripping 削减资产；拆卖资产
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assets value 资产值
rYPj3!# assignee 承让人
0+6=a g% assignment 转让；转让书；转让契
(%SKTM assignment of interest 权益转让
%%qg<iO_ assignment of letters patent and trade mark 专利证书及商标转让
Da&Br m assignment of property 物业转让；物业转让书
2"8qtG`Et assignment right 转让权
NXSjN~aG2 assignor 转让人
( =t4 1-l associate 有联系的人；有关连人士；相联者；合伙人；联系人
|0xP'( Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
OXD*ZKi8 associate member 附属会员
BT* {&'\/ associated body corporate 相联法人团体
%hN7K associated company 相联公司；联属公司
J{e`P; ND associated corporation 相联法团
{ \ ]KYI0 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
lnv&fu`1P 公认会计师公会〔英国〕
x yyEaB Association of Futures Exchange Brokers 香港期货经纪协会
UKzXz0 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
R7 ^ f|/l association of underwriters 承保人组织
qX:Y I3:,@ assumption of control 接管
o>e -M assurance 担保；保险；转易；转易书
yt1dYF0Xq assurance of interest 权益的转易
Q+; N(\ at 19XX price 按一九ＸＸ年价格计算
oN&U@N/>aU at a discount 按赔价计算；按贴水价格计算；打折扣
L)9uBdF at a premium 按溢价计算；按升水价格计算
((T6z$:hA at call 通知付款；按通知
bEli!N$ at constant market price 按固定市价计算
UaXWHCm` at constant price 按固定价格计算
ewVks>lbz at cost 按成本计算
kWbD?i- at current market price 按当时市价计算；按现时市价计算
)W |_f at current price 按当时价格计算；按现时价格计算
_FP'SVa}D at factor cost 按要素成本计算；按生产要素成本计算
Hl=M{)q@ at money-of-the-day price 按付款当日价格计算
p61F@=EL at or better 按指定或较佳价位〔买卖指令〕
@f`s%o at par 按面值计算；平价
iG+=whvL at sight 见票即付
H/$ o Ghvl at the close 按收市盘
O ~D]C at the opening 按开市盘
grTwo attestation 见证；见证条款
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at-the-money option 平价期权
)}i|)^J attorney 受权人；受托代表人
:aWC6"ik-W attornment 新拥有人承认书
$\q}A: attributable profit 可归属利润
v?s%qb= T attributable share value 可归属股份价值
!n|4w$t"V Auckland Stock Exchange 奥克兰证券交易所
ie}?}s auction 拍卖
!a^'J bb auctioneer 拍卖商
/kNSB; audit 审计；核数
Yge}P:d9 Audit Commission 审计署
8B7~Nq' Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
XU6SYC"t%~ 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〕
/5m ~t.Z9M audit review 帐目审查
]BaK8mPl Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
|SuN3B4e audited account 审计帐目；经审计的帐目
l0 9SWug audited annual account 经审计的周年帐目
<~n%=^knE audited balance sheet 经审计的资产负债表
M s Q=1 auditor 核数师；核数主任；审计师
z, c=."<z auditor's certificate 核数师证明书；审计师证明书
H -t" Z} auditor's report 核数师报告；审计师报告
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Aussie bond 澳元债券
lX/ :e= austerity budget 紧缩预算
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X\ub#! Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
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)M_|r2dDq3 Australian Dollar [AUD] 澳元
Huf; A1. Australian Options Market 澳大利亚期权市场
^c?$$Tq Australian Securities Commission 澳洲证券事务监察委员会
DsH#?h<-o Australian Society of Certified Practising Accountants 澳洲执业会计师公会
CtE <9? Australian Stock Exchange 澳大利亚证券交易所
J7p?9 Austrian Schilling [ATS] 奥地利先令
Vw+RRi ( authentication 认证；鉴证
+k\cmDcb authority to purchase 委托购买证；委购书
}TRVCF1 authorization 认可；核准；授权；授权书
][B>`gC- authorization by direction 指示授权
s _cur- authorization by instruction 指令授权
KEo?Cy?%ff authorization by warrant 令状授权
<uvA([r=Vq authorization of unit trust 单位信托的认可
mOntc6&] authorized agent 指定代理人
Lrq e:\ authorized capital 法定资本
8SoTABHV authorized clerk 出市员
Zb$P`~(% authorized dealer 认可交易商
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authorized financial institution 认可财务机构
* Ke \Yb authorized fund 认可基金
lK3{~ \J- authorized fund house 获授权的基金公司；认可基金公司
@6%o0p9zz authorized institution 认可机构
M?QX'fia authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
O6 n ]l authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Xd5uF/w authorized insurer 获授权保险人；获认可承保人
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authorized investment 特准投资项目
cBQ+`DXn5c authorized person 获授权人
\- CL}Z}S authorized representative 获授权代表
.x][ _I > authorized share capital 法定股本
l09 DH+ automated quotation system 自动报价系统
i/RA/q Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Xp 0 S 自动交易系统〔香港期货交易所有限公司〕
F.- :4m(Z automatic adjustment mechanism 自动调整机制
^1;Eq>u automatic adjustment system 自动调整系统
A$-\Er+f Automatic Clearing House 自动票据交换所
e`zCz`R automatic exchange rates accumulation system 自动化汇率累集系统
l!j,9wz7 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
0ni/!}YP_ automatic teller machine [ATM] 自动柜员机
ahg]OWn# autopay 自动转帐
Z4369 available assets 可用资产
2X6L'!= available fiscal reserve 现存财政储备
4D sHUc6 available profit 可用利润
LN`Y`G|op Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
N1 D r'aw* average 平均；平均数；海损
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}|6m9k! average basic salary 平均基本薪金
i= jY l average consumer expenditure 平均消费开支；一般消费开支
@.} @K average cost 平均成本
m.Ki4NUm average cost of land production 增辟土地平均成本
lQ#='Jqfp average daily turnover 平均每日成交额
!7Nz_d~n average daily wage rate 平均每日工资率
23/;W| average expenditure pattern 平均开支模式
naV bcY average growth rate 平均增长率
v$#l]A_D average net fixed assets 固定资产平均净值
T9b Ut | average of relatives 相对价格平均数
lsKQZ@LN` average price 平均价格
,AwX7gx22 average propensity to consume 平均消费倾向；一般消费倾向
x+EEMv3u: average propensity to save 平均储蓄倾向；一般储蓄倾向
8dwKJ3*. average rate 平均率
IGF25-7B average revenue 平均收入；平均收益
f0+vk'Z average stock 平均库存；平均存货
Lm w4 average yearly rent 平均年租
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qU-@Y$ avoidance of double taxation 避免双重课税
<KFl4A~ avoidance of tax 避税
