A:
xX !`0T7Y A share Ａ股；甲类股份
Ym% $!# abatement of tax 减税；减扣免税额
?&gqGU} ABN AMRO Bank N.V. 荷兰银行
Ru&>8Ln0 above-the-line expenditure 线上项目支出；经常预算支出
D PWt=IFU above-the-line receipt 线上项目收入；经常预算收入
?IN'Dc9&%- ABSA Asia Limited 南非联合亚洲有限公司
"_f~8f`y absolute change 绝对数值变更
CI#6 r8u absolute expenditure 实际开支
Hto R N^9 absolute guideline figure 绝对准则数字
$yn7XonS absolute interest 绝对权益
]NEr]sc-"F absolute order of discharge 绝对破产解除令
=~D QX\ absolute profit margin 绝对利润幅度
AT:L&~O. absolute value 实值；绝对值
W>E/LBpE4 absolutely vested interest 绝对既得权益
t6,bA1*5y absorbed cost 已吸收成本；已分摊成本
h&| S* absorption 吸收；分摊；合并
= :/4) absorption rate 吸收率；摊配率；分摊率
P
Nf_{4 ACB Finance Limited 亚洲商业财务有限公司
*2T"lpl acceptable form of reciprocity 合理的互惠条件
m{w'&\T acceptable rate 适当利率；适当汇率
3>'TYXs- acceptance agreement 承兑协议
4@mK:v % acceptance for honour 参加承兑
t?aOZ ps acceptor 承兑人；接受人；受票人
@zC p/fo3 acceptor for honour 参加承兑人
) ep1`n- accident insurance 意外保险
u ]z87#4 Accident Insurance Association of Hong Kong 香港意外保险公会
cr`NHl/XF accident insurance scheme 意外保险计划
v[2N - accident year basis 意外年度基准
"!B\c9q accommodation 通融；贷款
KXiStwS accommodation bill 通融票据；空头票据
<r1/& RW, accommodation party 汇票代发人
_2a)b(<tF account balance 帐户余额；帐户结余
iAr]Ed"9| account book 帐簿
QP yHos ` account collected in advance 预收款项
P!yOA_)as account current book 往来帐簿
W9G1wU account of after-acquired property 事后取得的财产报告
nZX`y
-AZ account of defaulter 拖欠帐目
u- }@^Y$M account payable 应付帐款
_u9bZ' account payee only [A/C payee only] 只可转帐；存入收款人帐户
u*m|o8 account receivable 应收帐款
tc|PN+v; account receivable report 应收帐款报表
8xb({e4 account statement 结单；帐单；会计财务报表
@b9qBJfQ account title 帐户名称；会计科目
w+Y_TJ% accountant's report 会计师报告
; w<r/dK Accountant's Report Rules 会计师报告规则
M#.dF{ %% accounting and auditing procedure 会计与审计程序；会计与核数程序
UZ;FrQ(l{ Accounting Arrangements 《会计安排》
4d8}g25C accounting basis 会计基础
` $ Y%c1; accounting by Official Receiver 破产管理署署长呈交的帐目
2@Zw #2|] Accounting Circular 《会计通告》
aQj"FUL accounting class 会计类别
jSQM3+`b accounting date 记帐日期；会计结算日期
_/ NPX DL accounting for money 款项核算
Rjn%<R2nW Accounting Officer 会计主任
`Ip``I#A accounting period 会计报告期；会计期
G2dPm}s ZG accounting policy 会计政策；会计方针
re fAgS!=q accounting practice 会计惯例
AHzm9U @ accounting principle 会计准则
o0_H(j? accounting record 会计记录
-HvJ&O.V$ accounting report 会计报告
-U{!'e8YiN Accounting Services Branch [Treasury] 会计事务部〔库务署〕
-XfGF<}r Accounting Society of China 中国会计学会
7|k2~\@q accounting statement 会计报表
kvN<o-B accounting system 会计制度；会计系统
cv_t2m accounting transaction 会计事项；帐务交易
^ f[^.k$3d accounting treatment 会计处理
Xdh@ ^` accounting year 会计年度
}O\g<ke:u accretion 增值；添加
8:U0M'}u> accrual 应计项目；应累算数目
,U~in)\
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G_} oI|B accrual basis accounting 应计制会计；权责发生制会计
@QDUz >_y accrue 应累算；应计
k- exqM2x= accrued benefit 应累算利益
]/|DCxQ accrued charges 应计费用
2RdpVNx\y accrued cumulative preference share dividend 应累算的累积优先股股息
S[CWrPaDQ accrued expenses 应累算费用
:BF
WX accrued interest payable 应付利息；应计未付利息
. |`) k accrued interest receivable 应收利息；应计未收利息
On}b|ev accrued right 累算权益
Yc 5<Y-W accruing profit 应累算的利润
gX(8V*os^ accumulated fiscal reserve 累积财政储备
Z
ZT2c0AK accumulated profit 累积利润；滚存溢利
X{iidTW`xv accumulated reserve 累积储备
P0rdGf 5T accumulation of surplus income 累积收益盈余
2 <*Yq 8 acquired assets 既得资产
Ls*Vz,3!5 acquisition 收购；购置；取得
_zLEHEZ- acquisition cost 购置成本
W+.?J
60 acquisition expenses 购置费用
I]B9+Z?xo acquisition of 100% interest 收购全部股权
(kx>\FIK* acquisition of control 取得控制权
OA7=kH@3c acquisition of fixed assets 购置固定资产
:I^4ILQCD acquisition of shell “买壳”
Cyud)BZvm acquisition price 收购价
akQb%Wq act of God 天灾
1(kd3 qX acting partner 执事合伙人
Y5TBWcGU% active market 买卖活跃的市场；交投畅旺的市场；旺市
E8o9ufj3 active partner 积极参与的合伙人
Xg;q\GS/<i active trading 交投活跃
z]sQ3"cmX actual circulation 实际流通
FYK}AR<= actual cost 实际成本
K4^B ~ 0~ actual expenditure 实际开支；实际支出
|\]pTA$2 actual income 实际入息；实际收入；实际收益
( ; Zl actual market 现货市场
5 d|+ c< actual price 现货价；实际价格
wDs#1`uTq actual profit 实际利润
w$Mb+b$ actual quotation 实盘；实际价位；实际报价
&0mhO+g actual year basis 按实际年度计算
V{0 V/Nv actuals 实货
hflDVGBW actuarial investigation 精算调查
i{PX= actuarial principle 精算原则
RHq r-% actuarial report 精算师报告
*1}vn%wvn Actuarial Society of Hong Kong 香港精算学会
b*a }~1 actuarial valuation 精算师估值
#p=Wt &2 actuary 精算师
U3 w*z6OG ad referendum agreement 暂定协议；有待覆核的协定
/zV0k W>N ad valorem duty 从价税；按值征税
4_S% K & ad valorem duty system 从价税制
^[zF IO ad valorem fee 从价费
OZh+x`' # ad valorem tariff 从价关税
$Vm J[EF1 additional allowance 额外免税额
FD}>}f Lv additional amount for unexpired risk 未过期风险的额外款额
14\!FCe)! additional assessable profit 补加应评税利润
O11.wLNH additional assessment 补加评税
yM34G S=,J additional commitment 额外承担
jdVdz,Y additional commitment vote 额外承担拨款
NPR{g!tK% additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
?Qs> L~ additional dependent parent allowance 供养父母额外免税额
>JhIRf additional provision 额外拨款
Va'K~$d_ additional stamp duty 附加印花税
8%9OB5?F6 additional tax 补加税罚款；补加税款
-OP5v8c
f Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
{EupB? adjudged bankrupt 被裁定破产
L:EJ+bNG adjudicated bankrupt 裁定破产人
^ A$~8?f adjudication fee 裁定费；评定印花税额手续费；评估契据费
K#{E87G( adjudication of bankruptcy 裁定破产；宣告破产
? 5
V-D8k adjudication of insolvency 裁定无力偿还债务
* *O4"+Xi8 adjusted actual 经调整的实数；调整后的实数
dUJNr_ adjusted current assets 经调整的流动资产；调整后的流动资产
h Tn^:%( adjusted figure 经调整的数字；调整后的数额
,@ Cru= adjusted liabilities 经调整的负债；调整后的负债
_V|'iz9. adjusted loss 经调整的亏损；调整后的亏损
z95V 7E adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
`0Q:d' adjusted profit 经调整的利润；调整后的利润
+e"}"]n adjusted surplus 经调整的盈余额；调整后的盈余额
9tC8|~Q adjusted value 经调整的价值；调整后的价值
tdr*>WL adjustment 调整；修订；理算〔保险〕
;3sT>UB adjustment centre 调剂中心
Sb[rSczS~ adjustment lag 调整过程的时间差距；调整时差
5t l}rmI` adjustment mechanism 调整机制
.]H]H *wC adjustment of loss 亏损调整
TJ5{Ee GV adjustment process 调整过程；调整程序
N msb adjustment range 调整幅度
2i(|? XJ^ administered exchange rate 受管制汇率
j) I K Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
|2 wff? administration expenses 行政费用
M7Hk54U +t administration fee 手续费；行政费
::T<de 7 administration in bankruptcy 破产管理
v|,H d administration order 遗产管理令
khv! \^&DD administrator 管理人；遗产管理人
c8"I]Qc7 administrator of the estate 遗产管理人
n"K7@[d admission of debt 债项承认书
*E)Y?9u" admission of proof 接纳债权证明
M*S5&xpX advance 放贷款项；垫付款项；预支款项；预付款项
4l`g AE$ advance account 暂支帐目；预付款帐户
i RVLo~ advance compensation 预付补偿金
? s ewU9* advance from shareholder 股东垫款
zuPH3Q={ advance pending reimbursement 预支以待日后付还
F_Pd\A q8 advanced economy 先进经济体系
Nb9pdkf0 advancement 预付；预付财产
0?h .X= G advances warrant 垫款令
j5)qF1W, advancing 贷出
tQ}gBE63 adverse balance 逆差
)nk>*oE adverse exchange 逆汇
N+V-V-PVk advertisement addressed to shareholders 在报章刊登的致股东通告
Le'\x`B advice for collection 托收通知书
t]o gn( advice of drawing 提款通知书；汇票通知书
Bm7G U`j" advice of payment 付款通知
09?<K)_G Advisory Committee [Securities and Futures Commission]
o <'gM]$ 谘询委员会〔证券及期货事务监察委员会〕
>lW*%{|b$^ Advisory Committee on Diversification 经济多元化谘询委员会
Q}T 9NzOH% affidavit 誓章；遗产申报誓章
*3K"Kc2 affidavit of no receipt 述明无收款的誓章
nJya1AH; affiliate 联号；联营公司；附属公司
J?<L8;$s7 affiliated company 附属公司；联号；联营公司
L' pZ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
X m3t
xp# affordability 负担能力
R)C+wTG; African Development Bank [AfDB] 非洲开发银行
I{PN6bn{> after-acquired property 事后取得的财产
8#Z5-",iw after-hours dealing 市后交易
ZkJM?Fzq after-tax profit 税后盈利；税后利润；税后溢利
*^uj(8U agency agreement 代理协议
% ze1ZWO{ agency expenses 代理机构的开支
z&0V21"l agency fee 代理费
"p{ '984r< Agency Law 《代理法》
F%d"gF0qu agent 代理人；承销人
{ybuHC agent of company 公司代理人
f tPw6 agent's fee 代理人费；经纪费
M::iU_ aggregate 总计；总数；总体数字
[VW;L l aggregate amount 总款额；总额
o4;Nb|kk9+ aggregate assets and liabilities 总体资产与负债
d"UW38K{ aggregate at constant price 按固定价格计算的总体数字
`RcNqPY#S aggregate demand 总需求
eNFUjDm aggregate gross position 总持仓量
}$1 ;< aggregate limit 总限额
^gyp-
! aggregate of salaries tax 合计薪俸税
Y(z N aggregate performance 总体表现；总体业绩
:gq@/COo( aggregate supply 总体供应
o
z{j2 % aggregate surplus 总盈余
He!!oKK> aggregate total 整体总额
ELF`u WG E aggregate value 总值；合计价值
ek)(pJ(+# aggregated basis 合计基准
&'b }N aggregated net chargeable income 合计应课税入息实额
jSYg\ Z5! aggregation 合并计算；合计；总和
n;-r
W;Z O aggregation of incomes of husband and wife 夫妇入息合并计算
mN
6`8
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N-9 gfG agio 差价；贴水
}>~>5jc/Pg Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
+~ Ay h[V Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
-3t BN*0+ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
FT>~ES]cQd Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
[?@wCY4= 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Q'% o;z* Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
s@LNQ|'kO 《香港政府和大韩民国政府关于相互促进和保护投资协定》
U/!&K snT agreement for a settlement 授产协议
6. s? agreement for assignment 转让协议
t} i97 ; agreement for sale 售卖协议；买卖协议
ai j Gz< agreement for sale and purchase 买卖协议
'Q>z** agreement for the payment of interest 支付利息协议
YG~ o agreement for the repayment of money 还款协议
Ja v2A6a agreement of reinsurance 再保险协议
,Kf8T9z` Agricultural Bank of China 中国农业银行
36x:(-GFq air passenger departure tax 飞机乘客离境税
G+ v, Hi1 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
/cC6qhkp% airport tax 机场税
0nn]]B@l alcohol duty 酒精税
ioNa~F& alienation 让与；让渡；转让
YB
B$uGA alimony 生活费；赡养费
p?$G>nkdq All Ordinaries Index [AOI] 所有普通股指数
A1QI4.K all risks 全险；综合险
rgdQR^!l6 All Sales Record for Stock Market 《股票市场成交报告》
cia-OVX Allied Capital Resources Limited 新联财务有限公司
aZjef all-items index [Consumer Price Index] 总指数〔消费物价指数〕
M2E87w allocation letter 拨款信件
).}k6v[4) allocation of fund 分配款项；预留款项
:{b6M / allocation of profit 利润分配；溢利分配
" Z 2 Tc) allocation warrant 拨款令
3$N %iE6 allotment 分配；配股
*V6 QB e allotment notice 股份配售通知；配股通知
Wda\a.bXT allotment of shares 股份分配
c@9Z&2 ) allowable 可获宽免；免税的
4Wla&yy allowable business loss 可扣除的营业亏损
i=1 }lk q allowable expenses 可扣税的支出
<L/M`(:=k allowance 免税额；津贴；备抵；准备金
qTTn51 allowance for debts 债项的免税额
JC&6q >$ allowance for depreciation by wear and tear 耗损折旧免税额
jemx ky allowance for funeral expenses 殡殓费的免税额
L)/6kt= allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Q&upxE4-~ allowance for repairs and outgoings 修葺及支出方面的免税额
y
Tw',N{ allowance to debtor 给债务人的津贴
p584)"[*t alteration of capital 资本更改
*"ykTqa
alternate trustee 候补受托人
(3 ZvXpzvF amalgamation 合并
7~ * ;=,mw ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
8uD8or ambit of charges 征税范围；收费范围
[J(@$Qix amended valuation 经修订的估值
)cf p(16 American Commodities Exchange 美国商品交易所
7/$nA<qM American Express Bank Limited 美国运通银行
$yP'k&b! American Stock Exchange 美国证券交易所
o;Hd W amortization 摊销
WoC\a^V amount due from banks 存放银行同业的款项
5 M/%%Ox amount due from banks abroad 存放海外银行同业的款项
n3-GnVC][ amount due from holding companies 控股公司欠款
w-{#6/<kI5 amount due from local banks 存放本港银行同业的款项
h+ `J=a|\ amount due to banks 银行同业的存款
Off: ~ amount due to banks abroad 海外银行同业的存款
*RUd!]bh amount due to holding companies 控股公司存款
HXl r amount due to local banks 本港银行同业的存款
U~JG1#z6 amount due to outport banks 外埠银行同业的存款
fJ|Bu("N amount for note issue 发行纸币的款额
==r ? amount of bond 担保契据的款额
8VBkI Ygb amount of consideration 代价款额
o}j_eH l{
amount of contribution 供款数额
QBN=l\m+ amount of indebtedness 负债款额
Rz])wBv e amount of principal of the loan 贷款本金额
^Y*`D_-G amount of rates chargeable 应征差饷数额
O4 'kS
@ amount of share capital 股本额
\6nQ-S_ amount of sums assured 承保款额
vh:UXE lm amount of variation 变动幅度
GSUOMy[M- amount of vote 拨款数额
umHs " d amount payable 应付款额
ps{&WT3a amount receivable 应收款额
iYmzk?U Amsterdam Stock Exchange 阿姆斯特丹证券交易所
hCOy\[2$ analysis 分析
*n$m;yI ancillary risk 附属风险
nFf\tf% 8 annual account 周年帐目；周年帐目报表；年度决算；年结
%yS`C"ZQ) annual accounting date 年结日期
ho SU `X annual allowance 每年免税额；年积金；年度津贴；年津
F(J!dG5# annual balance 年度余额
4p/V6kr&r annual disposable income 每年可动用收入
*6\`A!C annual estimates 周年预算
0
6G[^ annual fee 年费
s/p>30F g annual general meeting 周年大会
a F4V|?+ annual growth rate 年增率；每年增长率
[K|>s(Sf* annual long-term supplement 长期个案每年补助金
>x _:=%Wr+ annual pensionable emolument 可供计算退休金的年薪
#/
gme annual report 年报
*Tlws Annual Report on the Consumer Price Index 《消费物价指数年报》
e4NX\tCpw annual return 周年报表；周年申报表；每年报税表格
KH 6n3 \= Annual Return Rules 《周年报表规则》
v'2OHb# annual review of consumer prices 每年消费物价回顾
3vvFF]D5k annual roll-forward basis 逐年延展方式
R~seUW7uv" annual salary 年薪
*z ;N annual statement 年度报表；年度决算表
qT-nD} 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
3\U , Kg annuitant 年金受益人
:O @,Z_" annuity 年金
oT5rX
,8 annuity contract 年金合约
+Muia5G annuity on human life 人寿年金
`X]2 iz antecedent debt 先前的债项
=w>>7u$4 ante-dated cheque 倒填日期支票
JcALFKLB anticipated expenditure 预期开支
f+W[]KK*PW anticipated net profit 预期纯利
] !* anticipated revenue 预期收入
#lVl?F+~ anti-inflation measure 反通货膨胀措施
]V]@Zna@g anti-inflationary stance 反通货膨胀立场
Zo63 8*32 apparent deficit 表面赤字
|(8Hk@\CT> apparent financial solvency 表面偿债能力
/n 3&e apparent partner 表面合伙人
r3bvuq,6$ application for personal assessment 个人入息课税申请书
u C8 T!z application of fund 资金应用
kGTc~p( application to release as liquidator and to destruct the books of accounts and documents
qFsg&< 申请免除清盘人职务及毁灭帐簿与文件
W;@ae,^ appointed actuary 委任精算师
y.]]V"'2 appointed auditor 委任核数师；委任审计师
C5n=2luI_ appointed trustee 委任的受托人
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O2;g appointer 委任人
ny? m&;^r: apportioned pro rata 按比例分摊
25@j2K ( apportionment 分配；分摊
rls#g w Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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C5 apportionment formula 分摊方程式
/>I8nS}T apportionment of estate duty 遗产税的分摊
o)D+qiA3U appraisal 估价；评估
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appreciable growth 可观增长
Z1lF[d,f; appreciable impact 显着影响
-$|X\#R appreciable increase 可观增长
*t*&Q /W appreciation 增值；升值
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C 0 appreciation against other currencies 相对其他货币升值
|Ie`L(" appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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appreciation tax 增值税
= sVt8FWGY appropriation 拨款；拨用；拨付
Qi]Z)v{ ^ appropriation account 拨款帐目
/g7?,/vnZ Appropriation Bill 拨款法案
[jn;|
3 appropriation-in-aid system 补助拨款办法
54DR .>O approved assets 核准资产
q _|5,_a approved basket stock 认可一篮子证券
3NZFW{u approved budget 核准预算
& _hCs![ approved charitable donation 认可慈善捐款
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;I;,Z approved charitable institution 认可慈善机构
G6bg ~V5Q: approved currency 核准货币；认可货币
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bp4 approved estimates 核准预算
wz)9/bL approved estimates of expenditure 核准开支预算
Bzt`9lg approved overseas insurer 核准海外保险人
O +}EE^*a approved overseas trust company 核准海外信托公司
t? J a q approved pooled investment fund 核准汇集投资基金
?t P/ V L approved provident fund scheme 认可公积金计划
(,y/nc=GN approved provision 核准拨款
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%} approved redeemable share 核准可赎回股份
Hxi=\2- approved regional stock 认可地区性证券
tX}S[jdq approved retirement scheme 认可退休金计划
9?,.zc^ approved subordinated loan 核准附属贷款
.g?,:$`0D? arbitrage 套戥；套汇；套利
fOervo arbitrageur 套戥者；套汇者
0J</`/g H arbitrary amount 临时款项
;CBdp- BUj arrangement 措施；安排；协定
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kpmPQK arrears 欠款
;>Qd )' arrears of pay 欠付薪酬
n9-[z2n arrears of revenue 逾期未收税款；逾期未收的帐项
HNT8~s.2 articles of association 组织章程；组织细则；组织章程细则
DK%eFCo<~ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
zD-8#H35X" ascertainment of profit 确定利润
XnOl*#P "Asia Clear" “亚洲结算系统”
e1Hx"7ew_ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
:!h H`l}p Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
6LQ O> k Asian Development Fund [ADF] 亚洲发展基金
;mlIW n Asian dollar bond 亚洲美元债券
h!G ixN? Asian dollar market 亚洲美元市场
k<qH<<r* Asian dollar rate 亚洲美元利率
6<nO2 GW Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Hp AZ{P7 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
x0GZ2*vfsb asked price 沽盘；喊价；索价；卖方报价
S}O\<6& assessable income 应评税入息
[G/X assessable loss 应评税亏损
h]P$L > assessable profit 应评税利润
]J q e)o assessable value 应评税值
"Fiv
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bnQO}G assessed value 经评估价值
=1capix 1r assessment 评税；评定；估价；评税单
T7'$A!c assessment number 评税编号；估价编号
;0gpS y$# assessment of additional tax 补加税评税
[K- s\ assessment of performance 业绩评估；实绩评价
$)V4Eu; Assessor 评税主任
6B{Awm@v}X asset price bubbles 资产价格泡沫
A[bxxQSP\H asset-backed securities 具资产保证的证券
CG;D (AWR; assets accretion 资产增值
_I!&w!3oM assets and liabilities 资产与负债
C-Z,L# assets betterment statement 资产递增表；资产改进表
wQc w# assets lending 实物放款；有抵押贷款
nj$K4_ assets of the company passing on the death 死者去世时转移的公司资产
k~ ue^^r} assets pledged as security for liabilities 用作负债抵押的资产
D6WsEd> assets portfolio 资产投资组合
KK6YA assets price 资产价格
}^q#0`e(y assets quality 资产质素
kZNZ?A <D assets realization 资产变现
,+&j/0U assets refinancing arrangement 资产再集资安排
8^lXM-G- assets securitization 资产证券化
SH.'E Hd assets situated outside Hong Kong 在香港以外地方的资产
,R+u%bmn# assets stripping 削减资产；拆卖资产
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%Y TIS*+0 assignee 承让人
NL 37Y{b assignment 转让；转让书；转让契
E_oe1C: assignment of interest 权益转让
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< wP{ assignment of letters patent and trade mark 专利证书及商标转让
\2jY)UrQs assignment of property 物业转让；物业转让书
i`~y %y assignment right 转让权
kokkZd7! assignor 转让人
A?/?9Gr associate 有联系的人；有关连人士；相联者；合伙人；联系人
Ar==@777j Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
sq_:U_tJ associate member 附属会员
CvN~ associated body corporate 相联法人团体
Y"@k vd associated company 相联公司；联属公司
FyEl @ }W associated corporation 相联法团
7}Sw(g)o7 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
/Q!F/HY3ZS 公认会计师公会〔英国〕
N mQ]qv Association of Futures Exchange Brokers 香港期货经纪协会
A SSoKrFL Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
gT.-C f{ association of underwriters 承保人组织
m"*: XfOL assumption of control 接管
e([&Nr8h assurance 担保；保险；转易；转易书
TO .NCO\x assurance of interest 权益的转易
[3.rG!Na at 19XX price 按一九ＸＸ年价格计算
v>XE]c_ at a discount 按赔价计算；按贴水价格计算；打折扣
[Z 0 e$ at a premium 按溢价计算；按升水价格计算
{x8`gP\H at call 通知付款；按通知
wb}tN7~Y; at constant market price 按固定市价计算
)nY/ RO at constant price 按固定价格计算
>HFJm&lQ at cost 按成本计算
CqoL5qt at current market price 按当时市价计算；按现时市价计算
GYYro&aq{ at current price 按当时价格计算；按现时价格计算
=N=,;<6%A at factor cost 按要素成本计算；按生产要素成本计算
4Qd g t* at money-of-the-day price 按付款当日价格计算
=9c 2 4j at or better 按指定或较佳价位〔买卖指令〕
gDsZbmR at par 按面值计算；平价
=vFI4)$- at sight 见票即付
v% 1# y5 at the close 按收市盘
9K49<u0O at the opening 按开市盘
d|TIrlA attestation 见证；见证条款
p})&Zl)V at-the-money option 平价期权
ql#K72s attorney 受权人；受托代表人
0XY xMN) attornment 新拥有人承认书
$OT:J attributable profit 可归属利润
iJYr?3nw; attributable share value 可归属股份价值
x!< C0N>?z Auckland Stock Exchange 奥克兰证券交易所
dw&Xg _$ auction 拍卖
C?B7xK auctioneer 拍卖商
4nY2v['m0 audit 审计；核数
+o/q@&v;Ax Audit Commission 审计署
-X=f+4 j Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
5}m2D=' 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〕
<W?,n% audit review 帐目审查
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N Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
?*T`a oB audited account 审计帐目；经审计的帐目
J ^v _VZ3 audited annual account 经审计的周年帐目
tly:$;K audited balance sheet 经审计的资产负债表
Xbz}pAnj auditor 核数师；核数主任；审计师
qb! vI3 auditor's certificate 核数师证明书；审计师证明书
V=YK3){>A auditor's report 核数师报告；审计师报告
?LZ)r^ger Aussie bond 澳元债券
!XFN/-Q , austerity budget 紧缩预算
snyx$Qx( Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
g~cWBr%> Australia All Ordinaries Index 澳洲所有普通股票指数
%PG0PH4? Australian Dollar [AUD] 澳元
qYpHH!!C= Australian Options Market 澳大利亚期权市场
ZK13[ _@9 Australian Securities Commission 澳洲证券事务监察委员会
04( h!@!g: Australian Society of Certified Practising Accountants 澳洲执业会计师公会
ZQyT$ l~b Australian Stock Exchange 澳大利亚证券交易所
^iGIF~J9 Austrian Schilling [ATS] 奥地利先令
S4| )N,# authentication 认证；鉴证
|sI^_RdBv authority to purchase 委托购买证；委购书
nZ{~@E2 authorization 认可；核准；授权；授权书
]-R8W/fDn authorization by direction 指示授权
:dK%=j*ZK authorization by instruction 指令授权
7Fq|Zc`P authorization by warrant 令状授权
,@P3!| authorization of unit trust 单位信托的认可
>6aCBS? 2 authorized agent 指定代理人
I laH,J7n authorized capital 法定资本
_]<]:b authorized clerk 出市员
p}j{ <y authorized dealer 认可交易商
wi9fYfuv3R authorized financial institution 认可财务机构
>8 RIMW2 authorized fund 认可基金
}$b/g authorized fund house 获授权的基金公司；认可基金公司
nrZv> r authorized institution 认可机构
V,>#!zUv authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
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#V31im"N authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
2[W Qq)\ authorized insurer 获授权保险人；获认可承保人
!{SE m"J^ authorized investment 特准投资项目
>Vn!k N6\ authorized person 获授权人
5uu{f&?u) authorized representative 获授权代表
1Og9VG1^ authorized share capital 法定股本
R,y8~D automated quotation system 自动报价系统
Vv zd>yII Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
(=p}b:Z 自动交易系统〔香港期货交易所有限公司〕
`pLp+#1
`R automatic adjustment mechanism 自动调整机制
N'^ 0:zK: automatic adjustment system 自动调整系统
&jj\-;=~Ho Automatic Clearing House 自动票据交换所
M>0~Ek%3 automatic exchange rates accumulation system 自动化汇率累集系统
Q(%uDUg% Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
l =' lV] automatic teller machine [ATM] 自动柜员机
PUa~Apj ' autopay 自动转帐
Aj ZT- Q0L available assets 可用资产
Cu!4ha.e` available fiscal reserve 现存财政储备
*g BaF/C available profit 可用利润
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GkM.^ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
8o~\L=
l average 平均；平均数；海损
y_J{+ average basic salary 平均基本薪金
S:DB%V3 average consumer expenditure 平均消费开支；一般消费开支
ytJ |jgp ' average cost 平均成本
:s8,i$Ex average cost of land production 增辟土地平均成本
mTcLocx average daily turnover 平均每日成交额
YP#OI 6u average daily wage rate 平均每日工资率
,E/vHI8 average expenditure pattern 平均开支模式
J\2F%kBej? average growth rate 平均增长率
y 5=J6a2. average net fixed assets 固定资产平均净值
K_ RrSI&> average of relatives 相对价格平均数
F .AO average price 平均价格
'"I"D9;9 average propensity to consume 平均消费倾向；一般消费倾向
ZW,PZ< average propensity to save 平均储蓄倾向；一般储蓄倾向
c-gaK\u}j} average rate 平均率
'X`\vTxB average revenue 平均收入；平均收益
W&r jJZY6 average stock 平均库存；平均存货
j^LnHVHk1 average yearly rent 平均年租
wu s] avoidance of double taxation 避免双重课税
jQf1h|e avoidance of tax 避税
