A:
B(R$5Xp A share Ａ股；甲类股份
>#5jO9 abatement of tax 减税；减扣免税额
90a!_8o ABN AMRO Bank N.V. 荷兰银行
LH q~` above-the-line expenditure 线上项目支出；经常预算支出
@u-CR8^ above-the-line receipt 线上项目收入；经常预算收入
gt(!I^LHYc ABSA Asia Limited 南非联合亚洲有限公司
G mmh&Uj absolute change 绝对数值变更
.fNL hyd absolute expenditure 实际开支
CYhSCT! -? absolute guideline figure 绝对准则数字
6{[ uCxxl absolute interest 绝对权益
KzZRFEA_ absolute order of discharge 绝对破产解除令
$< .wQ8:Q absolute profit margin 绝对利润幅度
Mg\8m-L^ absolute value 实值；绝对值
vyruUYFWe absolutely vested interest 绝对既得权益
#nS crs@ absorbed cost 已吸收成本；已分摊成本
$1|65j[e absorption 吸收；分摊；合并
fRcy$ absorption rate 吸收率；摊配率；分摊率
j <d,7 ACB Finance Limited 亚洲商业财务有限公司
hsZ@)[/: acceptable form of reciprocity 合理的互惠条件
!=v d:, acceptable rate 适当利率；适当汇率
kSjvY &n% acceptance agreement 承兑协议
B[7Fq[.mh acceptance for honour 参加承兑
m]A LW 0 acceptor 承兑人；接受人；受票人
W@vCMy! acceptor for honour 参加承兑人
jG/@kh*m accident insurance 意外保险
zIc_'Z,b Accident Insurance Association of Hong Kong 香港意外保险公会
Ez Xi*/ accident insurance scheme 意外保险计划
| I=GI]I accident year basis 意外年度基准
7n'Ww=ttI accommodation 通融；贷款
h&EF) ~G accommodation bill 通融票据；空头票据
h"ATRr^ accommodation party 汇票代发人
v}uzUY account balance 帐户余额；帐户结余
cnU()pd account book 帐簿
XWUi_{zn account collected in advance 预收款项
&v/R-pz account current book 往来帐簿
U %aDkC+M account of after-acquired property 事后取得的财产报告
-dH]_ account of defaulter 拖欠帐目
n wO5<b; account payable 应付帐款
TA!6|)BUW account payee only [A/C payee only] 只可转帐；存入收款人帐户
#UqE %g`J account receivable 应收帐款
Z 67'/z$0 account receivable report 应收帐款报表
`Wp& 'X account statement 结单；帐单；会计财务报表
aj$&~-/
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D4U<Rn6N_5 accountant's report 会计师报告
Ak,T{;rD Accountant's Report Rules 会计师报告规则
)3)fq:[ accounting and auditing procedure 会计与审计程序；会计与核数程序
9_J'P 2e Accounting Arrangements 《会计安排》
d@+u&xrd accounting basis 会计基础
*XluVochrb accounting by Official Receiver 破产管理署署长呈交的帐目
NV;T*I8O Accounting Circular 《会计通告》
L=kETJ:g accounting class 会计类别
$`"$ZI6[ accounting date 记帐日期；会计结算日期
)$ QZ",&5 accounting for money 款项核算
NxN~"bfh Accounting Officer 会计主任
Z"
dU$ ,n accounting period 会计报告期；会计期
YZ/2 :[b accounting policy 会计政策；会计方针
'F Cmbry accounting practice 会计惯例
l +# FoN accounting principle 会计准则
}ykc
AK3U accounting record 会计记录
Y?JB%%WWI accounting report 会计报告
X "Q\MLy Accounting Services Branch [Treasury] 会计事务部〔库务署〕
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rS.* Accounting Society of China 中国会计学会
c- "# accounting statement 会计报表
W$Z8AZ{E accounting system 会计制度；会计系统
.-.b:gdO( accounting transaction 会计事项；帐务交易
& *o {-kw accounting treatment 会计处理
8 >!-|VSn accounting year 会计年度
Kq}-) accretion 增值；添加
#c`/ f6z accrual 应计项目；应累算数目
L?b;TjLe accrual basis 应计制；权责发生制
.N Z accrual basis accounting 应计制会计；权责发生制会计
G BGna3 accrue 应累算；应计
r5P Z=+F accrued benefit 应累算利益
*~8 g:;u accrued charges 应计费用
Kd7 Lpw1u] accrued cumulative preference share dividend 应累算的累积优先股股息
\!Ap < accrued expenses 应累算费用
PS ` F accrued interest payable 应付利息；应计未付利息
\kC'y9k accrued interest receivable 应收利息；应计未收利息
d(9C7GLC, accrued right 累算权益
\qB.>f"%p| accruing profit 应累算的利润
z KNac [: accumulated fiscal reserve 累积财政储备
He}"e&K accumulated profit 累积利润；滚存溢利
VN]"[ accumulated reserve 累积储备
~f?brQ ? accumulation of surplus income 累积收益盈余
dIk9C|-. acquired assets 既得资产
FdS'0#$ acquisition 收购；购置；取得
jluv} *If acquisition cost 购置成本
5ih5=qX acquisition expenses 购置费用
sn yA acquisition of 100% interest 收购全部股权
B1z7r0Rm , acquisition of control 取得控制权
9K=K,6
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M(^W acquisition of shell “买壳”
4'H)h'#C acquisition price 收购价
,? V Yr L act of God 天灾
Ej$oRo{ IG acting partner 执事合伙人
4gn|zSe>^ active market 买卖活跃的市场；交投畅旺的市场；旺市
D^A#C<Gs active partner 积极参与的合伙人
M(W-\ L active trading 交投活跃
/.:&9 c actual circulation 实际流通
-nnA e
F actual cost 实际成本
36yIfC, actual expenditure 实际开支；实际支出
4JGU`L:~ actual income 实际入息；实际收入；实际收益
)D
':bWP actual market 现货市场
h~k+!\ actual price 现货价；实际价格
_j|U>s actual profit 实际利润
HvW6=d(# actual quotation 实盘；实际价位；实际报价
FyRr/0C> actual year basis 按实际年度计算
J%8hf%! ud actuals 实货
l,ra24 actuarial investigation 精算调查
c~ Q 5A actuarial principle 精算原则
I 3dUI~}u actuarial report 精算师报告
='fN
xabB Actuarial Society of Hong Kong 香港精算学会
me@EKspX actuarial valuation 精算师估值
]wV_xZ)l^A actuary 精算师
pY(S]i ad referendum agreement 暂定协议；有待覆核的协定
"qw.{{:tf ad valorem duty 从价税；按值征税
[ejl #'*5 ad valorem duty system 从价税制
`B7? F$J ad valorem fee 从价费
wQ\bGBks ad valorem tariff 从价关税
=[ `gfw additional allowance 额外免税额
;>jOB>b{h additional amount for unexpired risk 未过期风险的额外款额
.$ 5*v additional assessable profit 补加应评税利润
<Sp>uhet1 additional assessment 补加评税
Z8WBOf*~e additional commitment 额外承担
Bz I ( additional commitment vote 额外承担拨款
Klqte*! additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
w K Je^7 additional dependent parent allowance 供养父母额外免税额
zCSLV>.F additional provision 额外拨款
@;>Xy!G additional stamp duty 附加印花税
5>~q4t)6z} additional tax 补加税罚款；补加税款
>; k~ B Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
q #X[oVq adjudged bankrupt 被裁定破产
|}<!O@<| adjudicated bankrupt 裁定破产人
n)R[T.E)+ adjudication fee 裁定费；评定印花税额手续费；评估契据费
HkyN$1s adjudication of bankruptcy 裁定破产；宣告破产
;f2<vp;U adjudication of insolvency 裁定无力偿还债务
CV * adjusted actual 经调整的实数；调整后的实数
2yndna- adjusted current assets 经调整的流动资产；调整后的流动资产
%QX"oRMn0 adjusted figure 经调整的数字；调整后的数额
?^{Ey[)'( adjusted liabilities 经调整的负债；调整后的负债
| @p adjusted loss 经调整的亏损；调整后的亏损
> `+lEob 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
qEnmms 1 adjusted profit 经调整的利润；调整后的利润
NucLf6 adjusted surplus 经调整的盈余额；调整后的盈余额
.
"`f~s\G adjusted value 经调整的价值；调整后的价值
OZE.T - { adjustment 调整；修订；理算〔保险〕
}62Q{>` adjustment centre 调剂中心
$"`e^J9!! adjustment lag 调整过程的时间差距；调整时差
T V(%e4U= adjustment mechanism 调整机制
<"!'>ZUt adjustment of loss 亏损调整
P;p ;o] adjustment process 调整过程；调整程序
sW!MV v adjustment range 调整幅度
(t"rzH administered exchange rate 受管制汇率
5z"[ { #/ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
@gihIys f administration expenses 行政费用
(:|1h@K/ R administration fee 手续费；行政费
"oT]_WHqo administration in bankruptcy 破产管理
uN(N2m administration order 遗产管理令
k:CSH{ s5{ administrator 管理人；遗产管理人
SW=%>XKkh administrator of the estate 遗产管理人
kI/%|L%6 D admission of debt 债项承认书
RBOhV/f admission of proof 接纳债权证明
kk+:y{0V advance 放贷款项；垫付款项；预支款项；预付款项
ph@2[rUp advance account 暂支帐目；预付款帐户
HG[gJ7 advance compensation 预付补偿金
09Y:(2Qri advance from shareholder 股东垫款
a ` S3v advance pending reimbursement 预支以待日后付还
_Uu p*#m advanced economy 先进经济体系
wI2fCq(a0 advancement 预付；预付财产
2Q[q)u advances warrant 垫款令
3H,>[&d advancing 贷出
)-S;j)(+ adverse balance 逆差
No(S#,vJ; adverse exchange 逆汇
5
OF*PBZ advertisement addressed to shareholders 在报章刊登的致股东通告
|p":s3K"Hy advice for collection 托收通知书
$lf\1)B~* advice of drawing 提款通知书；汇票通知书
d$v{oC } advice of payment 付款通知
8:}$L)[V Advisory Committee [Securities and Futures Commission]
3vF-SgCV 谘询委员会〔证券及期货事务监察委员会〕
N" / be Advisory Committee on Diversification 经济多元化谘询委员会
=N {-lyr) affidavit 誓章；遗产申报誓章
H9rZWc"* affidavit of no receipt 述明无收款的誓章
L'}^Av_+ affiliate 联号；联营公司；附属公司
mW @Z1Plxs affiliated company 附属公司；联号；联营公司
rcG-V f@ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
RX\@fmK& affordability 负担能力
B-aJn8>/ African Development Bank [AfDB] 非洲开发银行
Axx{G~n! [ after-acquired property 事后取得的财产
X e\,:~ after-hours dealing 市后交易
UJGma E after-tax profit 税后盈利；税后利润；税后溢利
kl9<l * agency agreement 代理协议
?XO} 6q<tM agency expenses 代理机构的开支
Kw,ln<)2 agency fee 代理费
*wK7qS~VB2 Agency Law 《代理法》
b ;t b&o agent 代理人；承销人
Y# ? M%I%j agent of company 公司代理人
|NaEXzo|qY agent's fee 代理人费；经纪费
Wx-rW aggregate 总计；总数；总体数字
vKNxL^x aggregate amount 总款额；总额
7\JA8mm aggregate assets and liabilities 总体资产与负债
=s[P =d U aggregate at constant price 按固定价格计算的总体数字
-vBk ,;^> aggregate demand 总需求
?[S{kMb2 aggregate gross position 总持仓量
S:xG:[N@ aggregate limit 总限额
J|[`8 *8 aggregate of salaries tax 合计薪俸税
R3} Z" aggregate performance 总体表现；总体业绩
qAR}D~ t aggregate supply 总体供应
4p_@f^v~QH aggregate surplus 总盈余
1 F }mlyS aggregate total 整体总额
{t&+abY aggregate value 总值；合计价值
qGc>+! y aggregated basis 合计基准
Wy,Tf*[ aggregated net chargeable income 合计应课税入息实额
fIcra aggregation 合并计算；合计；总和
3?oj46gP aggregation of incomes of husband and wife 夫妇入息合并计算
YfOO]{x,X aggregation of property 财产的总和
E|
=~rIKN agio 差价；贴水
Oz_| pu 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》
RVb}R<yU+ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
7q,M2 v; 《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》
,c'a+NQ_t Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
gEQevy`T%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》
xT1{ O ` Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
wXxk+DV@ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Gn%gSH/ agreement for a settlement 授产协议
zMQ|j_ l9E agreement for assignment 转让协议
YKs^aQm# agreement for sale 售卖协议；买卖协议
cYMlc wS agreement for sale and purchase 买卖协议
"Hw%@ agreement for the payment of interest 支付利息协议
,zY!EHpx agreement for the repayment of money 还款协议
^atBf![ agreement of reinsurance 再保险协议
v
J.sa&\H Agricultural Bank of China 中国农业银行
NP*M#3$[ air passenger departure tax 飞机乘客离境税
^zr]#`@G Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
B?tO&$ s airport tax 机场税
(j ;6}@ alcohol duty 酒精税
" | l-NUe alienation 让与；让渡；转让
,:QDl alimony 生活费；赡养费
BnLWC All Ordinaries Index [AOI] 所有普通股指数
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m*co all risks 全险；综合险
saaN$tU7 All Sales Record for Stock Market 《股票市场成交报告》
0jN ?5j Allied Capital Resources Limited 新联财务有限公司
&u/T,jy` all-items index [Consumer Price Index] 总指数〔消费物价指数〕
?=h{`Ci^ $ allocation letter 拨款信件
o-jF ?9m allocation of fund 分配款项；预留款项
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Pdl [+a allocation of profit 利润分配；溢利分配
X%b.] A allocation warrant 拨款令
q"[8u ]j allotment 分配；配股
U3yIONlt allotment notice 股份配售通知；配股通知
/n SmGAO allotment of shares 股份分配
8?r RLM4 allowable 可获宽免；免税的
*0`oF TJ allowable business loss 可扣除的营业亏损
r%/ *,lLO allowable expenses 可扣税的支出
H]7 ;O M/g allowance 免税额；津贴；备抵；准备金
3yfq*\_uXw allowance for debts 债项的免税额
)} H46 allowance for depreciation by wear and tear 耗损折旧免税额
yS[Z%]bvU allowance for funeral expenses 殡殓费的免税额
c{u~=24;%# allowance for inflation 为通货膨胀而预留的款项；通胀准备金
E5<}7 Pt allowance for repairs and outgoings 修葺及支出方面的免税额
VfiMR%i} allowance to debtor 给债务人的津贴
NN9` jP2 alteration of capital 资本更改
H `V3oS~} alternate trustee 候补受托人
^3L6mOoA amalgamation 合并
^^I3%6UY ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
@*gm\sU4 ambit of charges 征税范围；收费范围
TVP. )% amended valuation 经修订的估值
6Q. _zk American Commodities Exchange 美国商品交易所
# N.(ZP American Express Bank Limited 美国运通银行
iPxhDn<B American Stock Exchange 美国证券交易所
$(6 .K- D amortization 摊销
LA.x LU3 amount due from banks 存放银行同业的款项
6%B5hv24v amount due from banks abroad 存放海外银行同业的款项
lll]FJ1 amount due from holding companies 控股公司欠款
+89s+4Jn amount due from local banks 存放本港银行同业的款项
bt,^- gt@ amount due to banks 银行同业的存款
&ns !\! amount due to banks abroad 海外银行同业的存款
#D$vH amount due to holding companies 控股公司存款
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) amount due to local banks 本港银行同业的存款
siHS@S amount due to outport banks 外埠银行同业的存款
lnFOD+ y9 amount for note issue 发行纸币的款额
~ \%MJ3 amount of bond 担保契据的款额
#w4= kWJ[ amount of consideration 代价款额
q1Si*?2W amount of contribution 供款数额
s}d1 k amount of indebtedness 负债款额
MhNDf[W> amount of principal of the loan 贷款本金额
=;/4j'1} 9 amount of rates chargeable 应征差饷数额
bV#U&)| amount of share capital 股本额
"3*Chc amount of sums assured 承保款额
\1 [I(u amount of variation 变动幅度
X p=Y<`dX amount of vote 拨款数额
:A,V<Es}I" amount payable 应付款额
64^dy V,; amount receivable 应收款额
J2`b:%[ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
XL K#=YTI analysis 分析
-T4{PM ancillary risk 附属风险
lMX 2O2 o annual account 周年帐目；周年帐目报表；年度决算；年结
7)IB IlV annual accounting date 年结日期
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c3 annual allowance 每年免税额；年积金；年度津贴；年津
tj ,*-).4% annual balance 年度余额
n7"e 79 annual disposable income 每年可动用收入
6ZBg/_m annual estimates 周年预算
av( d0E}}b annual fee 年费
D@yg )$;z annual general meeting 周年大会
Vs~^r> annual growth rate 年增率；每年增长率
eiJO;%fl>l annual long-term supplement 长期个案每年补助金
-}m#uUqI annual pensionable emolument 可供计算退休金的年薪
4'W| '4 'b annual report 年报
p1Q[c0NMK Annual Report on the Consumer Price Index 《消费物价指数年报》
|#x;} _>7 annual return 周年报表；周年申报表；每年报税表格
u,
%mVd Annual Return Rules 《周年报表规则》
HM])m>KeT annual review of consumer prices 每年消费物价回顾
?gb "S, annual roll-forward basis 逐年延展方式
_M+'30 annual salary 年薪
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}lsV annual statement 年度报表；年度决算表
x -0IxWD% Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
\#[W8k<Z annuitant 年金受益人
,P ?TYk annuity 年金
W>Y8 u8 annuity contract 年金合约
.$DB\jJXjV annuity on human life 人寿年金
[ IVT0
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w| x=^ ante-dated cheque 倒填日期支票
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I`'n%n= anticipated expenditure 预期开支
)EYsqj anticipated net profit 预期纯利
%Yg;s'F>#q anticipated revenue 预期收入
j=)Cyg3_% anti-inflation measure 反通货膨胀措施
z0V d(QL anti-inflationary stance 反通货膨胀立场
2B_6un];W apparent deficit 表面赤字
;^ :9huN apparent financial solvency 表面偿债能力
!Zb NW4rIP apparent partner 表面合伙人
.9Bimhc6K application for personal assessment 个人入息课税申请书
$V~r*#$. application of fund 资金应用
"_ b
Sy application to release as liquidator and to destruct the books of accounts and documents
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申请免除清盘人职务及毁灭帐簿与文件
.Lo$uKsW$l appointed actuary 委任精算师
)#MKOsOct appointed auditor 委任核数师；委任审计师
kwdmw_ appointed trustee 委任的受托人
>U^AIaW appointer 委任人
PG9won5_ apportioned pro rata 按比例分摊
$"T1W=;j9 apportionment 分配；分摊
g/so3F%v
. Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
rd\mFz-SB apportionment formula 分摊方程式
N~ljU;wo-9 apportionment of estate duty 遗产税的分摊
GEwgwenv appraisal 估价；评估
#6_?7 (X appreciable growth 可观增长
MC/$:PV appreciable impact 显着影响
sMli! u appreciable increase 可观增长
#$% 9XD3 appreciation 增值；升值
.9> e r appreciation against other currencies 相对其他货币升值
YL&$cT] 1 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
it\{#rb=4 appreciation tax 增值税
RMDs~ appropriation 拨款；拨用；拨付
V;?_l? _ appropriation account 拨款帐目
?]f+)tCMs Appropriation Bill 拨款法案
(o{-1Dg) appropriation-in-aid system 补助拨款办法
JGSeu =) approved assets 核准资产
}nYm^Yh approved basket stock 认可一篮子证券
SY["(vP%# approved budget 核准预算
kmM_Af& approved charitable donation 认可慈善捐款
+ H_J r'/ approved charitable institution 认可慈善机构
6}IOUWLB@ approved currency 核准货币；认可货币
8iD_md_[ approved estimates 核准预算
oo3ZYA approved estimates of expenditure 核准开支预算
A,MRK#1u approved overseas insurer 核准海外保险人
Mq42^m:qe approved overseas trust company 核准海外信托公司
jt
tlzCDn approved pooled investment fund 核准汇集投资基金
e}f!zA approved provident fund scheme 认可公积金计划
_x z_D12 approved provision 核准拨款
M{zzXE[@ approved redeemable share 核准可赎回股份
OCo=h|qBp approved regional stock 认可地区性证券
>Fz_]z approved retirement scheme 认可退休金计划
Q5r cPU>A approved subordinated loan 核准附属贷款
t Q' E"u1 arbitrage 套戥；套汇；套利
5wRDH1z@{ arbitrageur 套戥者；套汇者
X.,SXNS+B arbitrary amount 临时款项
{8Hrb^8! arrangement 措施；安排；协定
zrU0YHmt arrears 欠款
dI-= 0v-| arrears of pay 欠付薪酬
M \,0<{ arrears of revenue 逾期未收税款；逾期未收的帐项
C>N)~Ut articles of association 组织章程；组织细则；组织章程细则
XV)ej>A-V Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Hm`9M.5b ascertainment of profit 确定利润
J^pL_ "Asia Clear" “亚洲结算系统”
m}]"TFzoVM Asia Commercial Bank Ltd. 亚洲商业银行有限公司
`BMg\2Ud* Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
bU=!~W5 Asian Development Fund [ADF] 亚洲发展基金
v/8K?$"q Asian dollar bond 亚洲美元债券
f'aUo|^ ? Asian dollar market 亚洲美元市场
f_9%kEXICt Asian dollar rate 亚洲美元利率
/%$'N$@f Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
G#)>D$Ck# Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
fa/
'4 asked price 沽盘；喊价；索价；卖方报价
+G? 4Wc1 assessable income 应评税入息
T WEmW&Q assessable loss 应评税亏损
Yj /S(4(h? assessable profit 应评税利润
D^04b< O<x assessable value 应评税值
7}%3Aw6]S assessed profit 估定利润
so8isDC'9 assessed value 经评估价值
,/m<= `*N| assessment 评税；评定；估价；评税单
@&S4j]rq assessment number 评税编号；估价编号
BGodrb1 assessment of additional tax 补加税评税
aQMET~A: assessment of performance 业绩评估；实绩评价
u\ytiGO* Assessor 评税主任
b@Ik
c< asset price bubbles 资产价格泡沫
{w(6Tc asset-backed securities 具资产保证的证券
jkFS=eonK assets accretion 资产增值
5sM-E>8G^{ assets and liabilities 资产与负债
{LbcG^k assets betterment statement 资产递增表；资产改进表
X"y rA;,o assets lending 实物放款；有抵押贷款
,@/b7BVv assets of the company passing on the death 死者去世时转移的公司资产
"|]'\4UdzQ assets pledged as security for liabilities 用作负债抵押的资产
"T <Q#^m assets portfolio 资产投资组合
LP7t*}PK assets price 资产价格
C=h$8Q assets quality 资产质素
Dsm_T1X assets realization 资产变现
)j4]Y dJ assets refinancing arrangement 资产再集资安排
%8yfF rk assets securitization 资产证券化
vE>J@g2# assets situated outside Hong Kong 在香港以外地方的资产
+Ys<V assets stripping 削减资产；拆卖资产
?c+_}ja, assets value 资产值
f /&Dy'OV7 assignee 承让人
uwyzxj assignment 转让；转让书；转让契
Ii,e=RG> assignment of interest 权益转让
{|^9y]VFu assignment of letters patent and trade mark 专利证书及商标转让
x5WFPY$w M assignment of property 物业转让；物业转让书
I6M 7xn assignment right 转让权
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?.b_6* assignor 转让人
*["9;_K D associate 有联系的人；有关连人士；相联者；合伙人；联系人
YnNB#x8| Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
{ e<J}-/? associate member 附属会员
(%oZgvM associated body corporate 相联法人团体
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Bu U associated company 相联公司；联属公司
f:B+R associated corporation 相联法团
.*r ?zDV Association of Chartered Certified Accountants [ACCA] [United Kingdom]
7F>5<Gv:- 公认会计师公会〔英国〕
}C}~)qaZv+ Association of Futures Exchange Brokers 香港期货经纪协会
iJZqAfG{m? Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
@8HTC|_vX association of underwriters 承保人组织
aM9^ V MOb assumption of control 接管
]~U4; assurance 担保；保险；转易；转易书
r'7;: assurance of interest 权益的转易
IwZn%> 1N at 19XX price 按一九ＸＸ年价格计算
e/6WhFN # at a discount 按赔价计算；按贴水价格计算；打折扣
@rRBo :0% at a premium 按溢价计算；按升水价格计算
GL cf'$l at call 通知付款；按通知
d?oupW}uu at constant market price 按固定市价计算
1 C{n!l at constant price 按固定价格计算
ivb&J4?y at cost 按成本计算
2rB$&>}T at current market price 按当时市价计算；按现时市价计算
V.XHjHT at current price 按当时价格计算；按现时价格计算
6ALf`: at factor cost 按要素成本计算；按生产要素成本计算
js^@tgf$x& at money-of-the-day price 按付款当日价格计算
G':mc{{ at or better 按指定或较佳价位〔买卖指令〕
f#ID:Ap3 at par 按面值计算；平价
d}EG I at sight 见票即付
x4Cr Wm at the close 按收市盘
J*-m!0 5 at the opening 按开市盘
38 L8AJqD attestation 见证；见证条款
E&Pv:h,pV& at-the-money option 平价期权
1/j J;}
attorney 受权人；受托代表人
eZ[CqUJ& attornment 新拥有人承认书
GLB7h 9> attributable profit 可归属利润
9jDV]!N4 attributable share value 可归属股份价值
+6B(LPxgP Auckland Stock Exchange 奥克兰证券交易所
\tye:!a?;@ auction 拍卖
I? G
m auctioneer 拍卖商
H~i+: X=I audit 审计；核数
8v8?D8\=| Audit Commission 审计署
5,:>.LRA Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
.</d$FM JE 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〕
c+f~>AaI audit review 帐目审查
#|v\UJ:Pf/ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
L}h?nWm8 audited account 审计帐目；经审计的帐目
~%qHJ4C audited annual account 经审计的周年帐目
_ "&b%! audited balance sheet 经审计的资产负债表
y"#o9"&>& auditor 核数师；核数主任；审计师
>)R7*^m{' auditor's certificate 核数师证明书；审计师证明书
IiHl"2+/ auditor's report 核数师报告；审计师报告
beRpA; Aussie bond 澳元债券
B[F x2r`0 austerity budget 紧缩预算
R(74Px,/ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
>)=FS.?] Australia All Ordinaries Index 澳洲所有普通股票指数
t4GG@` Australian Dollar [AUD] 澳元
Fx0E4\- Australian Options Market 澳大利亚期权市场
M n`gd# Australian Securities Commission 澳洲证券事务监察委员会
MR xzOs Australian Society of Certified Practising Accountants 澳洲执业会计师公会
sTP`xaY Australian Stock Exchange 澳大利亚证券交易所
Wrf (' Austrian Schilling [ATS] 奥地利先令
KqG:o+V= authentication 认证；鉴证
J/>Y mi, authority to purchase 委托购买证；委购书
jmxj iJKP authorization 认可；核准；授权；授权书
btkD<1{g authorization by direction 指示授权
E
y1mlW authorization by instruction 指令授权
1&uk Ky,[ authorization by warrant 令状授权
g>12!2} authorization of unit trust 单位信托的认可
\sEq
r)\k authorized agent 指定代理人
SQDllG84E authorized capital 法定资本
jut Eb@nog authorized clerk 出市员
Z*tB= authorized dealer 认可交易商
3Wa^:8N authorized financial institution 认可财务机构
mDEO$:A authorized fund 认可基金
Di5eD ,N authorized fund house 获授权的基金公司；认可基金公司
dZFf /BXU authorized institution 认可机构
7;:R\d 6iL authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
EdlU}LU authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
2.{:PM4Z4 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
OC nQSkj authorized person 获授权人
QFY1@2EC authorized representative 获授权代表
F" FGPk authorized share capital 法定股本
OBqaf
)W automated quotation system 自动报价系统
a6wPkf7-H Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
l ~CYxO 自动交易系统〔香港期货交易所有限公司〕
d Yrw&gn automatic adjustment mechanism 自动调整机制
-"Wp L2qD automatic adjustment system 自动调整系统
0-M.>fwZ= Automatic Clearing House 自动票据交换所
\b95CU automatic exchange rates accumulation system 自动化汇率累集系统
.K]n< +zW Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
"_WOt Jr automatic teller machine [ATM] 自动柜员机
= +% QfuK autopay 自动转帐
9_)*b available assets 可用资产
~~!iDF\ available fiscal reserve 现存财政储备
[~m@'/ available profit 可用利润
"#\\p~D/< Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
:*u .=^ average 平均；平均数；海损
9gVu:o 1/ average basic salary 平均基本薪金
v^1_'P AXu average consumer expenditure 平均消费开支；一般消费开支
k%YvJ XL average cost 平均成本
ShbW[*5 average cost of land production 增辟土地平均成本
V]dzKNFi average daily turnover 平均每日成交额
lK;|ciq"c7 average daily wage rate 平均每日工资率
?9'Ukw`
g average expenditure pattern 平均开支模式
Xb6X'rY average growth rate 平均增长率
}K1v=k average net fixed assets 固定资产平均净值
ad+@2-Y average of relatives 相对价格平均数
P /|2s average price 平均价格
J5e average propensity to consume 平均消费倾向；一般消费倾向
'=C)Hj[D average propensity to save 平均储蓄倾向；一般储蓄倾向
c }v>Mx average rate 平均率
ZFpi'u.& average revenue 平均收入；平均收益
MKzIY:u g average stock 平均库存；平均存货
O
W`yv average yearly rent 平均年租
M6 l S2 avoidance of double taxation 避免双重课税
!E"&#>r avoidance of tax 避税
