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t A share Ａ股；甲类股份
8tSY|ME abatement of tax 减税；减扣免税额
sE&nEc ABN AMRO Bank N.V. 荷兰银行
#2i$:c~ above-the-line expenditure 线上项目支出；经常预算支出
lz>00B<Z above-the-line receipt 线上项目收入；经常预算收入
Bj4c_YBte ABSA Asia Limited 南非联合亚洲有限公司
vkJyD/;= absolute change 绝对数值变更
`:7r5}(^ absolute expenditure 实际开支
k M4z
% absolute guideline figure 绝对准则数字
e@V J-s absolute interest 绝对权益
|DW^bv absolute order of discharge 绝对破产解除令
2~/`L=L absolute profit margin 绝对利润幅度
XdDQ$'*X absolute value 实值；绝对值
SujEF` " absolutely vested interest 绝对既得权益
CC!`fX6z>h absorbed cost 已吸收成本；已分摊成本
Pi =FnS absorption 吸收；分摊；合并
aWimg6 q absorption rate 吸收率；摊配率；分摊率
|-vyhr 0 ACB Finance Limited 亚洲商业财务有限公司
0vLx={i acceptable form of reciprocity 合理的互惠条件
1J1 Jp|j. acceptable rate 适当利率；适当汇率
*A!M0TK?i, acceptance agreement 承兑协议
A4(L47^ acceptance for honour 参加承兑
XM!oN^ acceptor 承兑人；接受人；受票人
DZL(G [ acceptor for honour 参加承兑人
i 7T#WfF accident insurance 意外保险
}2 S!;swg+ Accident Insurance Association of Hong Kong 香港意外保险公会
6!0NFP~b accident insurance scheme 意外保险计划
<<S4l~" o accident year basis 意外年度基准
cd,'37 pZ accommodation 通融；贷款
cHr]{@7Cs accommodation bill 通融票据；空头票据
YIW9z{rrs accommodation party 汇票代发人
X sJ`x account balance 帐户余额；帐户结余
'X+aYF }Ye account book 帐簿
H#GR*4x account collected in advance 预收款项
pW8?EGO@ account current book 往来帐簿
( 9( xJ) account of after-acquired property 事后取得的财产报告
%P1zb 7:8 account of defaulter 拖欠帐目
* Ib DA account payable 应付帐款
Y<POdbg account payee only [A/C payee only] 只可转帐；存入收款人帐户
z5({A2q account receivable 应收帐款
hoBFC 1 account receivable report 应收帐款报表
#]+BIr` account statement 结单；帐单；会计财务报表
4d@0v n{ account title 帐户名称；会计科目
FEhBhv|m accountant's report 会计师报告
rMWvW(@@D Accountant's Report Rules 会计师报告规则
o/,%rA4 accounting and auditing procedure 会计与审计程序；会计与核数程序
PT,*KYF_O" Accounting Arrangements 《会计安排》
,e$RvFB accounting basis 会计基础
< hy!B4 accounting by Official Receiver 破产管理署署长呈交的帐目
D_<B^3w ) Accounting Circular 《会计通告》
JfJ ln[ accounting class 会计类别
+1qvT_ accounting date 记帐日期；会计结算日期
'p[6K'Uq5 accounting for money 款项核算
l]DRJ Accounting Officer 会计主任
*vBhd2HO accounting period 会计报告期；会计期
o|n;{zT" accounting policy 会计政策；会计方针
J%ws-A?6rN accounting practice 会计惯例
h\#4[/ accounting principle 会计准则
C`Vuw|Xl accounting record 会计记录
1G`5FU accounting report 会计报告
IA1O]i
S Accounting Services Branch [Treasury] 会计事务部〔库务署〕
W!8$:Ih_Z Accounting Society of China 中国会计学会
UE_>@_T accounting statement 会计报表
BSy4
d> accounting system 会计制度；会计系统
:W&kl UU" accounting transaction 会计事项；帐务交易
GPAC0K^p accounting treatment 会计处理
vr47PM2al accounting year 会计年度
}T902RL0 accretion 增值；添加
vQXF$/S accrual 应计项目；应累算数目
myXGMN$ i accrual basis 应计制；权责发生制
Jt8M ;Yk accrual basis accounting 应计制会计；权责发生制会计
P
>0S ZP accrue 应累算；应计
Brg0: 5H
accrued benefit 应累算利益
]lJ#|zd8 o accrued charges 应计费用
ArX*3 accrued cumulative preference share dividend 应累算的累积优先股股息
Jp)PKS
![ accrued expenses 应累算费用
nC/T$
#G accrued interest payable 应付利息；应计未付利息
\K9Y@jnr accrued interest receivable 应收利息；应计未收利息
(ce)A,; accrued right 累算权益
p(4Ek" accruing profit 应累算的利润
-=rGN"(M
_ accumulated fiscal reserve 累积财政储备
/s)It accumulated profit 累积利润；滚存溢利
)`5-rm~* accumulated reserve 累积储备
D// 58z& accumulation of surplus income 累积收益盈余
O{]}{Ss acquired assets 既得资产
{XhpxJ__ acquisition 收购；购置；取得
)}w-;HX acquisition cost 购置成本
2s 9U& acquisition expenses 购置费用
+f]I7e:qp acquisition of 100% interest 收购全部股权
?\Y7]_]/ acquisition of control 取得控制权
0x'Fi2= ` acquisition of fixed assets 购置固定资产
$3#oA.~R/ acquisition of shell “买壳”
R'K /\ acquisition price 收购价
~c1~) QzZ act of God 天灾
u_WW
uo acting partner 执事合伙人
;XYfw) active market 买卖活跃的市场；交投畅旺的市场；旺市
3kJSz-_M active partner 积极参与的合伙人
T^ xp2cZ active trading 交投活跃
H'EBe;ccM actual circulation 实际流通
#2.C$ actual cost 实际成本
5hCf i actual expenditure 实际开支；实际支出
mn<ea& actual income 实际入息；实际收入；实际收益
*Lm zGF| actual market 现货市场
U_B`SS actual price 现货价；实际价格
T? __ actual profit 实际利润
~;I{d7z,; actual quotation 实盘；实际价位；实际报价
mOjl0n[To] actual year basis 按实际年度计算
-IV-"-6( actuals 实货
AQ.q?'vE) actuarial investigation 精算调查
0XIrEwm@% actuarial principle 精算原则
S;vZXgyN? actuarial report 精算师报告
Xw^:<Nx: Actuarial Society of Hong Kong 香港精算学会
DUm/0q & actuarial valuation 精算师估值
QQ,w:OjA0 actuary 精算师
)>=|oY3 ad referendum agreement 暂定协议；有待覆核的协定
)^^}!U#|e ad valorem duty 从价税；按值征税
~>$(5 s2 ad valorem duty system 从价税制
ER$~kFE2yP ad valorem fee 从价费
kS7T ' [d ad valorem tariff 从价关税
~ YZi "u additional allowance 额外免税额
-gS/ additional amount for unexpired risk 未过期风险的额外款额
VxAR,a1+n additional assessable profit 补加应评税利润
z#&qWO additional assessment 补加评税
uoBPi[nK additional commitment 额外承担
RzSN,bL R additional commitment vote 额外承担拨款
p7O4CP>9[ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
p/ s5 [>N additional dependent parent allowance 供养父母额外免税额
CV7 .hF< additional provision 额外拨款
z!j`Qoh?V9 additional stamp duty 附加印花税
wA)R7%& additional tax 补加税罚款；补加税款
XlNB9\"5 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
s*}d`"YvH adjudged bankrupt 被裁定破产
0$49 X adjudicated bankrupt 裁定破产人
PsD]gN5" adjudication fee 裁定费；评定印花税额手续费；评估契据费
sAc)X!} adjudication of bankruptcy 裁定破产；宣告破产
0P53dF adjudication of insolvency 裁定无力偿还债务
BQ&h&57K adjusted actual 经调整的实数；调整后的实数
gzdgnF2 adjusted current assets 经调整的流动资产；调整后的流动资产
8|Y^z_C adjusted figure 经调整的数字；调整后的数额
8 i"{GGVC adjusted liabilities 经调整的负债；调整后的负债
{gi"ktgk adjusted loss 经调整的亏损；调整后的亏损
1Kebl 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
veE8
N~0N. adjusted profit 经调整的利润；调整后的利润
kp;MNRc adjusted surplus 经调整的盈余额；调整后的盈余额
Z#W `0 G>' adjusted value 经调整的价值；调整后的价值
L,X6L @ Q adjustment 调整；修订；理算〔保险〕
9k"nx , " adjustment centre 调剂中心
+~/zCJ;F adjustment lag 调整过程的时间差距；调整时差
\J\1i=a-= adjustment mechanism 调整机制
CblL1 q8 adjustment of loss 亏损调整
f%auz4CZz adjustment process 调整过程；调整程序
m
:^,qC adjustment range 调整幅度
Ox43(S0~ administered exchange rate 受管制汇率
)5V1H WjU Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
;j_#,Da9< administration expenses 行政费用
%F/tbXy{ administration fee 手续费；行政费
'Ph;:EMj administration in bankruptcy 破产管理
C"mb-n 7s administration order 遗产管理令
KoXXNJax administrator 管理人；遗产管理人
J<zg 'Jk^ administrator of the estate 遗产管理人
I~T?tm admission of debt 债项承认书
bFx?HM.AGW admission of proof 接纳债权证明
q{JD]A : advance 放贷款项；垫付款项；预支款项；预付款项
F RF}V@~ advance account 暂支帐目；预付款帐户
"I i!)n, advance compensation 预付补偿金
*AN#D?X_ advance from shareholder 股东垫款
)*JTxMQ advance pending reimbursement 预支以待日后付还
g%[Ruugu advanced economy 先进经济体系
IH0 ^*f advancement 预付；预付财产
9VY_gi=vL advances warrant 垫款令
#5I "M WA advancing 贷出
t[
MRyi)LF adverse balance 逆差
?^+|V,< adverse exchange 逆汇
q
B 2#EsZ advertisement addressed to shareholders 在报章刊登的致股东通告
lJ,s}l7 advice for collection 托收通知书
|O+binq advice of drawing 提款通知书；汇票通知书
\%^3Izsc advice of payment 付款通知
LOYv%9$0*p Advisory Committee [Securities and Futures Commission]
e)bqE^JP 谘询委员会〔证券及期货事务监察委员会〕
M*{e e0\`r Advisory Committee on Diversification 经济多元化谘询委员会
|ZKchd8Yq affidavit 誓章；遗产申报誓章
~gD tj&F affidavit of no receipt 述明无收款的誓章
FxT
[4 affiliate 联号；联营公司；附属公司
6u7HO-aa affiliated company 附属公司；联号；联营公司
sR0nY8@F affirmation [estate duty] 非宗教式宣誓〔遗产税〕
WL~`L!_. A affordability 负担能力
K=>/(s Wiq African Development Bank [AfDB] 非洲开发银行
i! nl%% after-acquired property 事后取得的财产
%?$"oWmenS after-hours dealing 市后交易
eK@Y] !lz after-tax profit 税后盈利；税后利润；税后溢利
p 5' \< gQ agency agreement 代理协议
u60l - agency expenses 代理机构的开支
Z n!SHj agency fee 代理费
#WG(V%f] Agency Law 《代理法》
OWkK] O agent 代理人；承销人
{gn[
&\ agent of company 公司代理人
[6tQv<}^ agent's fee 代理人费；经纪费
@'y"D aggregate 总计；总数；总体数字
$7*Ml)H!9 aggregate amount 总款额；总额
vtT:c.~d aggregate assets and liabilities 总体资产与负债
m1 hf[cg aggregate at constant price 按固定价格计算的总体数字
*\>2DUu\` aggregate demand 总需求
, $ =V aggregate gross position 总持仓量
,5 *4%*n\ aggregate limit 总限额
j?(QieBH aggregate of salaries tax 合计薪俸税
fe$WR~ aggregate performance 总体表现；总体业绩
),Rj@52l aggregate supply 总体供应
&_6:TqJ aggregate surplus 总盈余
f<'C<xnf aggregate total 整体总额
G7<X l} aggregate value 总值；合计价值
Tk:y>P!%a aggregated basis 合计基准
KP(Bu0S
aggregated net chargeable income 合计应课税入息实额
%"6IAt aggregation 合并计算；合计；总和
NlMx!f>b%/ aggregation of incomes of husband and wife 夫妇入息合并计算
o_5@R+& aggregation of property 财产的总和
s'^#[%EgB agio 差价；贴水
& Hqu`A/^ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
rG]Xgq" Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
a`uT'g[* 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
\C G cP Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
1XKk~G"D 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Sm,$~~iq} Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
}R x%&29& 《香港政府和大韩民国政府关于相互促进和保护投资协定》
{%Y7]*D agreement for a settlement 授产协议
;sf/tX agreement for assignment 转让协议
+A3 H#' agreement for sale 售卖协议；买卖协议
a*8}~ p , agreement for sale and purchase 买卖协议
HKwGaCj` agreement for the payment of interest 支付利息协议
|"<
I\Vs: agreement for the repayment of money 还款协议
!| /fVWH agreement of reinsurance 再保险协议
uI[*uAR Agricultural Bank of China 中国农业银行
)em.KbsPPF air passenger departure tax 飞机乘客离境税
GwULtRa/ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
-iHhpD9"X airport tax 机场税
T_-MSXhA alcohol duty 酒精税
IY&a! alienation 让与；让渡；转让
;z>YwRV alimony 生活费；赡养费
on\\;V_ /Q All Ordinaries Index [AOI] 所有普通股指数
;~J~g# all risks 全险；综合险
_<7FR:oBZ All Sales Record for Stock Market 《股票市场成交报告》
L9@jmh*E Allied Capital Resources Limited 新联财务有限公司
UK,P?_e all-items index [Consumer Price Index] 总指数〔消费物价指数〕
K/-D 5U allocation letter 拨款信件
[1U_c*;i allocation of fund 分配款项；预留款项
DvCt^ O* allocation of profit 利润分配；溢利分配
/WfxI >v allocation warrant 拨款令
vo-{3]u#= allotment 分配；配股
:Eyv= = allotment notice 股份配售通知；配股通知
5,Y2Lzr allotment of shares 股份分配
K; PpS*! allowable 可获宽免；免税的
2'U9!. o allowable business loss 可扣除的营业亏损
>e ;f{ allowable expenses 可扣税的支出
O~el2 allowance 免税额；津贴；备抵；准备金
Q:\hh=^ allowance for debts 债项的免税额
bR K9Qt#3 allowance for depreciation by wear and tear 耗损折旧免税额
Tjqn::~D allowance for funeral expenses 殡殓费的免税额
` ^kST>< allowance for inflation 为通货膨胀而预留的款项；通胀准备金
(Nahtx!/9 allowance for repairs and outgoings 修葺及支出方面的免税额
%"zJsYQ! allowance to debtor 给债务人的津贴
Biwdb alteration of capital 资本更改
$5r,Q{;$ alternate trustee 候补受托人
-wf V amalgamation 合并
}TW=eu~ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
!*g AGt_ ambit of charges 征税范围；收费范围
>``GDjcJ amended valuation 经修订的估值
v2 {s2kB= American Commodities Exchange 美国商品交易所
|Y11 sDa9h American Express Bank Limited 美国运通银行
]r6bJ 2 American Stock Exchange 美国证券交易所
Bl] ;^W^P amortization 摊销
mtHz6+ amount due from banks 存放银行同业的款项
$@)d9u
cd amount due from banks abroad 存放海外银行同业的款项
HV.7IyBA^ amount due from holding companies 控股公司欠款
X;:xGZ- oY amount due from local banks 存放本港银行同业的款项
+kL(lBv' amount due to banks 银行同业的存款
ltR^IiA} amount due to banks abroad 海外银行同业的存款
<4,?lZ amount due to holding companies 控股公司存款
}o- P amount due to local banks 本港银行同业的存款
8B/9{8 amount due to outport banks 外埠银行同业的存款
uw! |G> amount for note issue 发行纸币的款额
"S:N- Tf%U amount of bond 担保契据的款额
8A .7=C' z amount of consideration 代价款额
}HorR2(`N amount of contribution 供款数额
#+0 R!Y amount of indebtedness 负债款额
F.D1;,x amount of principal of the loan 贷款本金额
c^IEj1@}'? amount of rates chargeable 应征差饷数额
(q N(#~ amount of share capital 股本额
H@'
@xHv amount of sums assured 承保款额
;[ueNP%*y| amount of variation 变动幅度
I/jr` 3Mj amount of vote 拨款数额
4
G[hU4L amount payable 应付款额
Yur)_m amount receivable 应收款额
@/L. BfTz Amsterdam Stock Exchange 阿姆斯特丹证券交易所
u0b-JJ7)BQ analysis 分析
sEyl\GL ancillary risk 附属风险
S45>f(! annual account 周年帐目；周年帐目报表；年度决算；年结
T P ::y annual accounting date 年结日期
j:3Hm0W3 annual allowance 每年免税额；年积金；年度津贴；年津
h +D=/:B annual balance 年度余额
YWrY{6M annual disposable income 每年可动用收入
.`N` M9 annual estimates 周年预算
{1|7N
GQ annual fee 年费
ZF (=^.gc annual general meeting 周年大会
%)Dd{|c annual growth rate 年增率；每年增长率
QL18Mbf qP annual long-term supplement 长期个案每年补助金
)fc"])&8 annual pensionable emolument 可供计算退休金的年薪
yW?%c#9D annual report 年报
bU`yymf{L Annual Report on the Consumer Price Index 《消费物价指数年报》
{+ 9\o ~ annual return 周年报表；周年申报表；每年报税表格
n9!3h ?,g Annual Return Rules 《周年报表规则》
[)>8z8'f annual review of consumer prices 每年消费物价回顾
%0]b5u annual roll-forward basis 逐年延展方式
[_b='/8 annual salary 年薪
}Xv1KX ' annual statement 年度报表；年度决算表
1iL
xXd Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
}F6b ] annuitant 年金受益人
XF$]KA L0 annuity 年金
T k&9Klo annuity contract 年金合约
%nf=[f annuity on human life 人寿年金
g8A{aH b1} antecedent debt 先前的债项
!13
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%5? -g[ anticipated expenditure 预期开支
&W//
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iGVb.=) anticipated revenue 预期收入
9?chCO(@ anti-inflation measure 反通货膨胀措施
.MAR F anti-inflationary stance 反通货膨胀立场
_4B iF?1 apparent deficit 表面赤字
^) ^|;C\` apparent financial solvency 表面偿债能力
W r7e_ apparent partner 表面合伙人
_kX/LR"L+ application for personal assessment 个人入息课税申请书
5XO'OSdYq application of fund 资金应用
eAKQR application to release as liquidator and to destruct the books of accounts and documents
!&p:=}s 申请免除清盘人职务及毁灭帐簿与文件
U]
- @yx appointed actuary 委任精算师
h_G Bx|c appointed auditor 委任核数师；委任审计师
W;]U P$5l appointed trustee 委任的受托人
./ y[< e appointer 委任人
]V^.!=gh$ apportioned pro rata 按比例分摊
6v O) s!b apportionment 分配；分摊
X3iRR{< @ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
D s,"E#? apportionment formula 分摊方程式
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B\Pa apportionment of estate duty 遗产税的分摊
P3ev 4DL appraisal 估价；评估
N%|Vzc appreciable growth 可观增长
fUKdC \WL appreciable impact 显着影响
LY :?OGh appreciable increase 可观增长
?mfWm{QTt appreciation 增值；升值
A<X :K
nl appreciation against other currencies 相对其他货币升值
RdvTtXg appreciation of the exchange value of Hong Kong dollar 港元汇值上升
c&?a ,fpb appreciation tax 增值税
m3Z}eC8LK appropriation 拨款；拨用；拨付
X8n/XG ~_ appropriation account 拨款帐目
&t|V:_?/x Appropriation Bill 拨款法案
AYu'ptDNr appropriation-in-aid system 补助拨款办法
G^@Jgx3n approved assets 核准资产
?WtG|w approved basket stock 认可一篮子证券
@j2*.ee approved budget 核准预算
HT=Am approved charitable donation 认可慈善捐款
Yn]y d1 approved charitable institution 认可慈善机构
P| P fG= approved currency 核准货币；认可货币
( WtE`f;Q approved estimates 核准预算
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b.9m approved estimates of expenditure 核准开支预算
>c\v&k>6. approved overseas insurer 核准海外保险人
.O%1)p approved overseas trust company 核准海外信托公司
CSqb)\8Oi* approved pooled investment fund 核准汇集投资基金
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'{<c3& approved provident fund scheme 认可公积金计划
/0&:Yp=> approved provision 核准拨款
r, @X>_} approved redeemable share 核准可赎回股份
2G}7R5``9 approved regional stock 认可地区性证券
4[C BW approved retirement scheme 认可退休金计划
<Bb<?7q$ld approved subordinated loan 核准附属贷款
n5 * {hi arbitrage 套戥；套汇；套利
Fp6[W5 >(- arbitrageur 套戥者；套汇者
+' Y( V& arbitrary amount 临时款项
+6 M+hO] arrangement 措施；安排；协定
0H&U=9'YT arrears 欠款
XvkI +c arrears of pay 欠付薪酬
d7tD|[ (J arrears of revenue 逾期未收税款；逾期未收的帐项
SAE '?_ articles of association 组织章程；组织细则；组织章程细则
K!D!b'|bb Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
+s(I Qt ascertainment of profit 确定利润
Q'Kik5I "Asia Clear" “亚洲结算系统”
dIfs 8%kl Asia Commercial Bank Ltd. 亚洲商业银行有限公司
6|>\&Y!Q Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
9H, &nET Asian Development Fund [ADF] 亚洲发展基金
&G@-yQ Asian dollar bond 亚洲美元债券
K g TGxCH Asian dollar market 亚洲美元市场
kl3S~gE4@ Asian dollar rate 亚洲美元利率
)\D40,p Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
e]*=sp!T Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
_QMHPRELk asked price 沽盘；喊价；索价；卖方报价
_?]BVw assessable income 应评税入息
fByh";<`P assessable loss 应评税亏损
l88a#zUQDN assessable profit 应评税利润
&c<}++'h assessable value 应评税值
@FdCbPl$ assessed profit 估定利润
Jf P\7 assessed value 经评估价值
@+\S!o3m assessment 评税；评定；估价；评税单
8} ?Y;>s\ assessment number 评税编号；估价编号
)lDIzLp assessment of additional tax 补加税评税
L^ #< HQ assessment of performance 业绩评估；实绩评价
kulQR>u Assessor 评税主任
hr!f : D asset price bubbles 资产价格泡沫
n@07$lY@; asset-backed securities 具资产保证的证券
T:g4D z*2\ assets accretion 资产增值
X !#i@V assets and liabilities 资产与负债
ss0'GfP assets betterment statement 资产递增表；资产改进表
Vyt~OT I\ assets lending 实物放款；有抵押贷款
nvs}r%1'5 assets of the company passing on the death 死者去世时转移的公司资产
VkTlPmr assets pledged as security for liabilities 用作负债抵押的资产
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DrL ,3 assets portfolio 资产投资组合
iy.%kHC assets price 资产价格
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Zgl> assets quality 资产质素
3gI[]4lRH assets realization 资产变现
Z?~d']XD assets refinancing arrangement 资产再集资安排
e:GgA assets securitization 资产证券化
Id.Z[owC`Y assets situated outside Hong Kong 在香港以外地方的资产
rxy {a assets stripping 削减资产；拆卖资产
|:e|~sism assets value 资产值
H ?`) [# assignee 承让人
+F7<5YW&( assignment 转让；转让书；转让契
3?*M{Y| assignment of interest 权益转让
s*)41\V0 assignment of letters patent and trade mark 专利证书及商标转让
xf^<ec assignment of property 物业转让；物业转让书
)p!*c, assignment right 转让权
\Sw+]pr~ assignor 转让人
yK&* ,J
| associate 有联系的人；有关连人士；相联者；合伙人；联系人
ANFg]g.Az Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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55n associate member 附属会员
{n'qKur xY associated body corporate 相联法人团体
n(Q\' ,C associated company 相联公司；联属公司
sR>`QIi(a associated corporation 相联法团
m,@1LwBH Association of Chartered Certified Accountants [ACCA] [United Kingdom]
F[7Kw"~J 公认会计师公会〔英国〕
d@D;'2}Yc Association of Futures Exchange Brokers 香港期货经纪协会
X@yr$3vC Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
'Wf?elB+ association of underwriters 承保人组织
[j=,g-EOA assumption of control 接管
`dgM|.w5= assurance 担保；保险；转易；转易书
!O F?xW assurance of interest 权益的转易
:PFx & at 19XX price 按一九ＸＸ年价格计算
%l8*t$8 at a discount 按赔价计算；按贴水价格计算；打折扣
4#@W;' at a premium 按溢价计算；按升水价格计算
UKKSc>D1 at call 通知付款；按通知
sw41w j at constant market price 按固定市价计算
tIyuzc~U at constant price 按固定价格计算
CrNwALx at cost 按成本计算
`\/toddUh[ at current market price 按当时市价计算；按现时市价计算
Y(hW(bd; at current price 按当时价格计算；按现时价格计算
uEScAeQXsI at factor cost 按要素成本计算；按生产要素成本计算
'n l RY5@2 at money-of-the-day price 按付款当日价格计算
7>'uj7r]= at or better 按指定或较佳价位〔买卖指令〕
e' U"`)S at par 按面值计算；平价
" xDx/d8B at sight 见票即付
$>'" )7z at the close 按收市盘
2< [ eD`u at the opening 按开市盘
SLJ&{`"7 attestation 见证；见证条款
'9*5-iO at-the-money option 平价期权
Q5 p+ W attorney 受权人；受托代表人
${eY9-r_% attornment 新拥有人承认书
/B ,:<&_- attributable profit 可归属利润
RHwaJ;:)# attributable share value 可归属股份价值
=mHkXHE~: Auckland Stock Exchange 奥克兰证券交易所
E7X!cm/2< auction 拍卖
m/YH ^N0 auctioneer 拍卖商
>: F,-cx< audit 审计；核数
VG<Hw{ c3r Audit Commission 审计署
@cu D8<\i Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Ka]J^w;a 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〕
$5TepH0D audit review 帐目审查
$=PWT-GIR Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
SUH mBo"} audited account 审计帐目；经审计的帐目
o~v_PD[S audited annual account 经审计的周年帐目
:W.jNV{e\F audited balance sheet 经审计的资产负债表
0T9@,scY auditor 核数师；核数主任；审计师
[F/^J|VMV auditor's certificate 核数师证明书；审计师证明书
;dqk@@ O"( auditor's report 核数师报告；审计师报告
J Q) 4}t Aussie bond 澳元债券
gEr4zae austerity budget 紧缩预算
Si?$\H*: Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
>aEL;V=}P Australia All Ordinaries Index 澳洲所有普通股票指数
G3RrjWtO Australian Dollar [AUD] 澳元
dSOlD/c
Australian Options Market 澳大利亚期权市场
6X@mPj[/ Australian Securities Commission 澳洲证券事务监察委员会
10C 2= Australian Society of Certified Practising Accountants 澳洲执业会计师公会
;YK!EMM4!h Australian Stock Exchange 澳大利亚证券交易所
r-RCe3%g% Austrian Schilling [ATS] 奥地利先令
w=f0*$ue+w authentication 认证；鉴证
|Z`M*.d+ authority to purchase 委托购买证；委购书
@gt)P4yE authorization 认可；核准；授权；授权书
\8;Qv authorization by direction 指示授权
V19e> authorization by instruction 指令授权
[_y9"MMwn authorization by warrant 令状授权
N#(jK1` y authorization of unit trust 单位信托的认可
8{R_6BS authorized agent 指定代理人
! jbEm8bt authorized capital 法定资本
)!'n&UxPo$ authorized clerk 出市员
SU?wFCGT% authorized dealer 认可交易商
i(Ip(n authorized financial institution 认可财务机构
JN9^fR09G authorized fund 认可基金
`9.dgV authorized fund house 获授权的基金公司；认可基金公司
I2TD. wuIW authorized institution 认可机构
1<xcMn0et authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
KxO /] authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
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0 Ed authorized insurer 获授权保险人；获认可承保人
rkxW UDl authorized investment 特准投资项目
0o=!j3RjH authorized person 获授权人
cu[!D}tVU authorized representative 获授权代表
5^)?m A authorized share capital 法定股本
+yzcx3< automated quotation system 自动报价系统
\'n$&PFe Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
{5T0RL{\N 自动交易系统〔香港期货交易所有限公司〕
Q`H#
fS~ automatic adjustment mechanism 自动调整机制
'5'3_vM automatic adjustment system 自动调整系统
\ Ut6; Automatic Clearing House 自动票据交换所
wA?@v|,dZ automatic exchange rates accumulation system 自动化汇率累集系统
[^<SLTev Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
'UY[ap automatic teller machine [ATM] 自动柜员机
]EB6+x!G autopay 自动转帐
12 idM* available assets 可用资产
?qk@cKS available fiscal reserve 现存财政储备
g[/^cJHQ available profit 可用利润
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Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
G49Ng|qn average 平均；平均数；海损
@ ru<4`h average basic salary 平均基本薪金
|2z}Xm5\ average consumer expenditure 平均消费开支；一般消费开支
{tPnj_|n< average cost 平均成本
m"n.Dz/S average cost of land production 增辟土地平均成本
wD`[5~C{ average daily turnover 平均每日成交额
>G] ? average daily wage rate 平均每日工资率
i-`,/e~XT average expenditure pattern 平均开支模式
)))2f skZ average growth rate 平均增长率
+H7y/#e+3 average net fixed assets 固定资产平均净值
/:U1!9.y average of relatives 相对价格平均数
Z;hyi'rPJ average price 平均价格
d -~vR(tU average propensity to consume 平均消费倾向；一般消费倾向
F& xv
z2G average propensity to save 平均储蓄倾向；一般储蓄倾向
;t}'X[U average rate 平均率
] bIt@GB average revenue 平均收入；平均收益
x8Q~VVZr average stock 平均库存；平均存货
DlDB=N0@S average yearly rent 平均年租
MFv
Si avoidance of double taxation 避免双重课税
VSh !4z1 avoidance of tax 避税
