A:
BKD Wd]KEf A share Ａ股；甲类股份
PH7L#H^ abatement of tax 减税；减扣免税额
{xH
\!!"T ABN AMRO Bank N.V. 荷兰银行
/Zzl C #` above-the-line expenditure 线上项目支出；经常预算支出
%kc g#p+tE above-the-line receipt 线上项目收入；经常预算收入
RU{}qPs? ABSA Asia Limited 南非联合亚洲有限公司
1B1d>V$* absolute change 绝对数值变更
RF;N]A?* absolute expenditure 实际开支
y jSN;3t71 absolute guideline figure 绝对准则数字
`2@-'/$\I| absolute interest 绝对权益
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9o^ absolute order of discharge 绝对破产解除令
Ee|@l3) absolute profit margin 绝对利润幅度
> N,G@{FR absolute value 实值；绝对值
t%TZu>(1O absolutely vested interest 绝对既得权益
`C h6"= t absorbed cost 已吸收成本；已分摊成本
P\M+Z A ; absorption 吸收；分摊；合并
w(G(Q>GI absorption rate 吸收率；摊配率；分摊率
HhpP}9 P; ACB Finance Limited 亚洲商业财务有限公司
@i`gR% acceptable form of reciprocity 合理的互惠条件
w+MdQ@'5 acceptable rate 适当利率；适当汇率
}`MO}Pz acceptance agreement 承兑协议
l ,X;<&-[ acceptance for honour 参加承兑
Qb|dp~K.M acceptor 承兑人；接受人；受票人
Kz<xu ulr acceptor for honour 参加承兑人
0) /214^& accident insurance 意外保险
%/^d]# Accident Insurance Association of Hong Kong 香港意外保险公会
.Gv~e!a 8 accident insurance scheme 意外保险计划
Ym6ec|9; accident year basis 意外年度基准
(8*lLZ accommodation 通融；贷款
`j(+Y accommodation bill 通融票据；空头票据
T2- > accommodation party 汇票代发人
$?s^HKF~ account balance 帐户余额；帐户结余
s{IoL_PJP account book 帐簿
aQG#bh [ account collected in advance 预收款项
jPs+i account current book 往来帐簿
T9$U./69-L account of after-acquired property 事后取得的财产报告
kDz.{Ih account of defaulter 拖欠帐目
UP`q6] P account payable 应付帐款
$YC~02{ account payee only [A/C payee only] 只可转帐；存入收款人帐户
$e_ ps~{7$ account receivable 应收帐款
Wp]EaYt2D account receivable report 应收帐款报表
]S:@=9JB' account statement 结单；帐单；会计财务报表
((5zwD account title 帐户名称；会计科目
XgbGC*dQ accountant's report 会计师报告
7*5ctc!dG Accountant's Report Rules 会计师报告规则
D# $gdjZ accounting and auditing procedure 会计与审计程序；会计与核数程序
4w?7AI]Ej Accounting Arrangements 《会计安排》
q1gf9` 0 accounting basis 会计基础
x3P@AC$\ accounting by Official Receiver 破产管理署署长呈交的帐目
_kd |:, Accounting Circular 《会计通告》
Z\L@5.*ydE accounting class 会计类别
_qg6(
X accounting date 记帐日期；会计结算日期
%b?Pasf. accounting for money 款项核算
&-* nr/xT Accounting Officer 会计主任
Z`*cI accounting period 会计报告期；会计期
$"i690 accounting policy 会计政策；会计方针
vq s~a7E-P accounting practice 会计惯例
W"*R#:Q accounting principle 会计准则
,YY#ed&l accounting record 会计记录
'-vy Q^ accounting report 会计报告
n~ql]Ln Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Gw./qu-W Accounting Society of China 中国会计学会
Z~ uKT n accounting statement 会计报表
42u\Y_^ID accounting system 会计制度；会计系统
md`ToU accounting transaction 会计事项；帐务交易
aYgJTep>r accounting treatment 会计处理
8F *
WT|] accounting year 会计年度
w gyO% accretion 增值；添加
V4-=Ni]k accrual 应计项目；应累算数目
`[KhG)Y7t accrual basis 应计制；权责发生制
TH|hrL;:8 accrual basis accounting 应计制会计；权责发生制会计
e !yw"Cf* accrue 应累算；应计
A H`15k_i accrued benefit 应累算利益
</X"*G't accrued charges 应计费用
$imx-H`| accrued cumulative preference share dividend 应累算的累积优先股股息
c{Kl?0#[ accrued expenses 应累算费用
_E;Y
~I,i accrued interest payable 应付利息；应计未付利息
r83~o/T@ accrued interest receivable 应收利息；应计未收利息
!7oy%{L accrued right 累算权益
Wa(S20y F accruing profit 应累算的利润
]'Yw#YB accumulated fiscal reserve 累积财政储备
R
u5&xIQ accumulated profit 累积利润；滚存溢利
V.#8-?z accumulated reserve 累积储备
FT;JYkO accumulation of surplus income 累积收益盈余
kut|A acquired assets 既得资产
G|lI=Q3f acquisition 收购；购置；取得
?a%i|Z7! acquisition cost 购置成本
4I*Mc%dD acquisition expenses 购置费用
Q.1ohj0) acquisition of 100% interest 收购全部股权
zl\#n:| acquisition of control 取得控制权
P 1wR t5 acquisition of fixed assets 购置固定资产
H1nQ.P]_ acquisition of shell “买壳”
0vp I#q acquisition price 收购价
&w0=/G/T=~ act of God 天灾
ak>NKK8P acting partner 执事合伙人
1 =<| h active market 买卖活跃的市场；交投畅旺的市场；旺市
b..$5 active partner 积极参与的合伙人
Z-| C{1}A active trading 交投活跃
\DqxS=o; actual circulation 实际流通
qfu2}qUX~% actual cost 实际成本
p ] &Q`oh actual expenditure 实际开支；实际支出
CK(ev*@\D, actual income 实际入息；实际收入；实际收益
E<uOk actual market 现货市场
QZr<=}
actual price 现货价；实际价格
9C;Y5E~'L actual profit 实际利润
uw= Ube( actual quotation 实盘；实际价位；实际报价
P;%QA+%7 actual year basis 按实际年度计算
Hz8`)cv` actuals 实货
f'O vG@ actuarial investigation 精算调查
n *~ actuarial principle 精算原则
ef&@aB actuarial report 精算师报告
%KF:-
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h<; [P?z actuarial valuation 精算师估值
ap^=CEf actuary 精算师
=-LX)|x} ad referendum agreement 暂定协议；有待覆核的协定
>8f H5 ad valorem duty 从价税；按值征税
1omvE9
%zM ad valorem duty system 从价税制
.4> s2 ad valorem fee 从价费
&. hRVW( ad valorem tariff 从价关税
v4_OUA>z, additional allowance 额外免税额
h)8+4?-4 I additional amount for unexpired risk 未过期风险的额外款额
,,@`l\Pgd additional assessable profit 补加应评税利润
k{jw% a<Sc additional assessment 补加评税
%uVJL z additional commitment 额外承担
Lc<xgN+cJ additional commitment vote 额外承担拨款
g@i>R> additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
4D$sFR|?t additional dependent parent allowance 供养父母额外免税额
*\KvcRMGUa additional provision 额外拨款
"GI&S% F additional stamp duty 附加印花税
Ok~{@\ additional tax 补加税罚款；补加税款
`?^w Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
rJZs
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Tki/ d\!+ adjudicated bankrupt 裁定破产人
~88 Tz+
adjudication fee 裁定费；评定印花税额手续费；评估契据费
%8CT -mQ adjudication of bankruptcy 裁定破产；宣告破产
,'CWt]OS' adjudication of insolvency 裁定无力偿还债务
7&V^B W adjusted actual 经调整的实数；调整后的实数
|.O!zRm adjusted current assets 经调整的流动资产；调整后的流动资产
h#>L:Wf5E adjusted figure 经调整的数字；调整后的数额
i i@1!o adjusted liabilities 经调整的负债；调整后的负债
arS'th :j adjusted loss 经调整的亏损；调整后的亏损
*}ee"eHs 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
z-G7 Y# adjusted profit 经调整的利润；调整后的利润
Z,!Xxv;4 adjusted surplus 经调整的盈余额；调整后的盈余额
6BU 0hV adjusted value 经调整的价值；调整后的价值
s9kL B. adjustment 调整；修订；理算〔保险〕
U?fN3 adjustment centre 调剂中心
H
r^15 adjustment lag 调整过程的时间差距；调整时差
)_*a7N! adjustment mechanism 调整机制
\h7J/es^p! adjustment of loss 亏损调整
Mp"ci+Iu adjustment process 调整过程；调整程序
'$h @ adjustment range 调整幅度
D4Y!,7WEVt administered exchange rate 受管制汇率
CKt|c!3 7 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
ESxC{
" administration expenses 行政费用
nP\V1pgA administration fee 手续费；行政费
DJYXC,r administration in bankruptcy 破产管理
QeeC 2 administration order 遗产管理令
=j+oKGkoCa administrator 管理人；遗产管理人
Ge:-|*F administrator of the estate 遗产管理人
6~h1iY_~ admission of debt 债项承认书
M1 ]6lg[si admission of proof 接纳债权证明
GGc_9?h advance 放贷款项；垫付款项；预支款项；预付款项
"D l9<EZ advance account 暂支帐目；预付款帐户
?e y&Un" advance compensation 预付补偿金
6!%d-Z7) advance from shareholder 股东垫款
b^,Mw8 KsO advance pending reimbursement 预支以待日后付还
x )VIA] advanced economy 先进经济体系
+GYMJK`S+ advancement 预付；预付财产
2r}uE\GN advances warrant 垫款令
i\Pr3
7
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^UvK~5tBV adverse balance 逆差
9MB\z"b?A adverse exchange 逆汇
6+ $d advertisement addressed to shareholders 在报章刊登的致股东通告
KtU GI.X advice for collection 托收通知书
40Qzo%eL advice of drawing 提款通知书；汇票通知书
mE^ tzyh advice of payment 付款通知
>! Ap/{2 Advisory Committee [Securities and Futures Commission]
nK jeH@&# 谘询委员会〔证券及期货事务监察委员会〕
qSoBj&6y Advisory Committee on Diversification 经济多元化谘询委员会
?Tc)f_a affidavit 誓章；遗产申报誓章
o%+A<Ri affidavit of no receipt 述明无收款的誓章
A_jB|<bjTP affiliate 联号；联营公司；附属公司
sO6g IPU^ affiliated company 附属公司；联号；联营公司
-[= AlqL affirmation [estate duty] 非宗教式宣誓〔遗产税〕
AZy~Q9Kc affordability 负担能力
-':"6\ W African Development Bank [AfDB] 非洲开发银行
noaN@K[GO after-acquired property 事后取得的财产
1R2o6`_ after-hours dealing 市后交易
/%uZKG P after-tax profit 税后盈利；税后利润；税后溢利
c. T B8Ol agency agreement 代理协议
/;<e. agency expenses 代理机构的开支
_7=pw5[ agency fee 代理费
i VKbGgA Agency Law 《代理法》
QypiF*fSU agent 代理人；承销人
*{.&R9#7U' agent of company 公司代理人
s0)qlm* agent's fee 代理人费；经纪费
_)#=>$k\ aggregate 总计；总数；总体数字
O,=Q1*c,& aggregate amount 总款额；总额
=tS[&6 / aggregate assets and liabilities 总体资产与负债
TDl!qp @ aggregate at constant price 按固定价格计算的总体数字
qX
p,d aggregate demand 总需求
7"n)/;la aggregate gross position 总持仓量
6)#- 5m aggregate limit 总限额
rKzv8d aggregate of salaries tax 合计薪俸税
ayH%
qp aggregate performance 总体表现；总体业绩
!$p2z_n$@. aggregate supply 总体供应
t i{H(;;@ aggregate surplus 总盈余
?)?IZ Qj aggregate total 整体总额
V#zhG AMy. aggregate value 总值；合计价值
kJurUDo aggregated basis 合计基准
3 {Ek-{ 9 aggregated net chargeable income 合计应课税入息实额
J A?,0S aggregation 合并计算；合计；总和
a(}VA|l aggregation of incomes of husband and wife 夫妇入息合并计算
+ q
#Xy0u aggregation of property 财产的总和
GP{$v:RG agio 差价；贴水
"rjv5*z^& 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》
"# -Nqq Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
mmrW`~- 《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》
"[Qb'9/Jc Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
=j|v0&
AGC 《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》
t,=@hs
hN Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
r,u <y_YW 《香港政府和大韩民国政府关于相互促进和保护投资协定》
28T\@zi agreement for a settlement 授产协议
NVO9XK agreement for assignment 转让协议
$Yx6#m}[M agreement for sale 售卖协议；买卖协议
h/ LR+XX! agreement for sale and purchase 买卖协议
jh 7p62 R agreement for the payment of interest 支付利息协议
RwAbIXG{0 agreement for the repayment of money 还款协议
Yg=E@F
agreement of reinsurance 再保险协议
Z:_m}Ya| Agricultural Bank of China 中国农业银行
r/CEYEJ &X air passenger departure tax 飞机乘客离境税
U`b C>sCp Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
A*7Io4e! airport tax 机场税
(
}]37 alcohol duty 酒精税
#*yM2H"7,; alienation 让与；让渡；转让
ASzzBR;?_ alimony 生活费；赡养费
^8?j~&u$F All Ordinaries Index [AOI] 所有普通股指数
="3a%\ all risks 全险；综合险
(orrX E z All Sales Record for Stock Market 《股票市场成交报告》
|5 oKq'(b Allied Capital Resources Limited 新联财务有限公司
_ `bS[%CJ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
&YT_#M allocation letter 拨款信件
n!0${QVnS allocation of fund 分配款项；预留款项
.sd B3x allocation of profit 利润分配；溢利分配
jIAW-hc] allocation warrant 拨款令
2
) TG allotment 分配；配股
[;(]Jy allotment notice 股份配售通知；配股通知
GB&N t{ allotment of shares 股份分配
P] pmt1a allowable 可获宽免；免税的
<@u0.-] allowable business loss 可扣除的营业亏损
{PN:bb allowable expenses 可扣税的支出
abM 84EU allowance 免税额；津贴；备抵；准备金
6#E]zmXO2 allowance for debts 债项的免税额
y#b;uDY allowance for depreciation by wear and tear 耗损折旧免税额
P['X<Xt8 allowance for funeral expenses 殡殓费的免税额
JQ*D allowance for inflation 为通货膨胀而预留的款项；通胀准备金
r_4T tP&UW allowance for repairs and outgoings 修葺及支出方面的免税额
jA4PDH f+ allowance to debtor 给债务人的津贴
2 Ryp@c&r^ alteration of capital 资本更改
xK$} QZ) alternate trustee 候补受托人
/a@ k S amalgamation 合并
Y.DwtfE ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
+VSZhg,Np8 ambit of charges 征税范围；收费范围
wENzlXeOP amended valuation 经修订的估值
$z= 0[%L American Commodities Exchange 美国商品交易所
_ymJ~MK American Express Bank Limited 美国运通银行
IYuyj(/! American Stock Exchange 美国证券交易所
&g*klt'B amortization 摊销
j.k@6[ R>? amount due from banks 存放银行同业的款项
jmkR P"ZnA amount due from banks abroad 存放海外银行同业的款项
C= >B_EO amount due from holding companies 控股公司欠款
q&u$0XmV amount due from local banks 存放本港银行同业的款项
qovQ9O amount due to banks 银行同业的存款
$ I#7dJ"* amount due to banks abroad 海外银行同业的存款
`Jn,IDq amount due to holding companies 控股公司存款
f ucUwf\_ amount due to local banks 本港银行同业的存款
{UP'tXah amount due to outport banks 外埠银行同业的存款
aQ &uC )w amount for note issue 发行纸币的款额
`k oOp amount of bond 担保契据的款额
|}Q( F+cL amount of consideration 代价款额
Af`z/:0< amount of contribution 供款数额
W&<g} N+ amount of indebtedness 负债款额
$v FrU v amount of principal of the loan 贷款本金额
{5SfE$r amount of rates chargeable 应征差饷数额
ft{W/ * +_ amount of share capital 股本额
a]`itjL^ amount of sums assured 承保款额
/ Z:N8e amount of variation 变动幅度
mRCHrw?WG amount of vote 拨款数额
llNXQlP\B amount payable 应付款额
1XG$ z@NN amount receivable 应收款额
/v5qyR7an Amsterdam Stock Exchange 阿姆斯特丹证券交易所
rxQ< 4 analysis 分析
I C k(z~D~ ancillary risk 附属风险
WS5A Y @(~ annual account 周年帐目；周年帐目报表；年度决算；年结
-<6v:Z annual accounting date 年结日期
]K7`-p ~T annual allowance 每年免税额；年积金；年度津贴；年津
x7f:F. annual balance 年度余额
])C>\@c6Gm annual disposable income 每年可动用收入
}xqXd%uz annual estimates 周年预算
6{Ks`Af annual fee 年费
LaDY`u0G% annual general meeting 周年大会
PCtk jd annual growth rate 年增率；每年增长率
w5,6$# annual long-term supplement 长期个案每年补助金
RYt6=R+f annual pensionable emolument 可供计算退休金的年薪
?gLAW z annual report 年报
(s0 88O Annual Report on the Consumer Price Index 《消费物价指数年报》
[G\o+D?2 annual return 周年报表；周年申报表；每年报税表格
l1}R2lSEO Annual Return Rules 《周年报表规则》
jA,|JgN|n annual review of consumer prices 每年消费物价回顾
)i @1X H"D annual roll-forward basis 逐年延展方式
&RWM<6JP annual salary 年薪
K CD5*xH annual statement 年度报表；年度决算表
D%A@lMru Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
P 4Qk Y#v annuitant 年金受益人
l DC }HC annuity 年金
g&bwtEZ annuity contract 年金合约
|ixGY^3; annuity on human life 人寿年金
}hCa NQ&jH antecedent debt 先前的债项
Ss 2$n ante-dated cheque 倒填日期支票
C,.-Q"juH anticipated expenditure 预期开支
HM) :" anticipated net profit 预期纯利
y<| )'( anticipated revenue 预期收入
h`lmC]X _ anti-inflation measure 反通货膨胀措施
lcCJ?!lsSW anti-inflationary stance 反通货膨胀立场
6%%PP8.F apparent deficit 表面赤字
2 % %|fU9 apparent financial solvency 表面偿债能力
l]$40 j apparent partner 表面合伙人
} %+qP +O\ application for personal assessment 个人入息课税申请书
U%q:^S%#eG application of fund 资金应用
~Zmi(Ra application to release as liquidator and to destruct the books of accounts and documents
)=Zsv40O 申请免除清盘人职务及毁灭帐簿与文件
o_O+u%y appointed actuary 委任精算师
EX4
C.C|d appointed auditor 委任核数师；委任审计师
l&3k i! appointed trustee 委任的受托人
PRwu appointer 委任人
Q3,=~}ZNK apportioned pro rata 按比例分摊
8[M*
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`dO}L Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
}'TTtV:Q apportionment formula 分摊方程式
Jh?z=JY apportionment of estate duty 遗产税的分摊
n26>>N appraisal 估价；评估
;b1wk^,Hw~ appreciable growth 可观增长
gH'_ymT=
3 appreciable impact 显着影响
{ V0>iN:~S appreciable increase 可观增长
7
5|pp appreciation 增值；升值
* 0~M appreciation against other currencies 相对其他货币升值
n$YE !D' appreciation of the exchange value of Hong Kong dollar 港元汇值上升
2m\m/O appreciation tax 增值税
F@1d%c appropriation 拨款；拨用；拨付
"<x&pQZ% appropriation account 拨款帐目
~0ooRUWU7 Appropriation Bill 拨款法案
k}zd'
/b appropriation-in-aid system 补助拨款办法
\B&6TeR approved assets 核准资产
U @?6*,b(. approved basket stock 认可一篮子证券
6JH 56 approved budget 核准预算
YDF CGA approved charitable donation 认可慈善捐款
XVF^,Yf approved charitable institution 认可慈善机构
q &
b5g ! approved currency 核准货币；认可货币
TP{Gt.e approved estimates 核准预算
T(V8; ! approved estimates of expenditure 核准开支预算
s^cc@C approved overseas insurer 核准海外保险人
.H2qs{N! approved overseas trust company 核准海外信托公司
sP y2/7Wqd approved pooled investment fund 核准汇集投资基金
xs%LRF# u approved provident fund scheme 认可公积金计划
U` hf vTi approved provision 核准拨款
8R}K?+] approved redeemable share 核准可赎回股份
@!<d0_dnC approved regional stock 认可地区性证券
V&[eSVY? approved retirement scheme 认可退休金计划
U(~U!O} approved subordinated loan 核准附属贷款
4V$fGjJ3 arbitrage 套戥；套汇；套利
sAYV)w3u" arbitrageur 套戥者；套汇者
g4wZvra6%) arbitrary amount 临时款项
VgMP^&/gZ arrangement 措施；安排；协定
m?;$;x~Dj arrears 欠款
%2D 17*eK arrears of pay 欠付薪酬
Mlj# b8 arrears of revenue 逾期未收税款；逾期未收的帐项
?/'}JS(Sm articles of association 组织章程；组织细则；组织章程细则
<0 uOq Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Qn.[{ rw ascertainment of profit 确定利润
QrC/ssf} "Asia Clear" “亚洲结算系统”
k_?~<vTM Asia Commercial Bank Ltd. 亚洲商业银行有限公司
~@Kf2dHes Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
so fu Asian Development Fund [ADF] 亚洲发展基金
kaQ2A Asian dollar bond 亚洲美元债券
9tk" :ld Asian dollar market 亚洲美元市场
-CD\+d " Asian dollar rate 亚洲美元利率
^i'y6J Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
K%gP5>y*9> Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
rY,PSK/j asked price 沽盘；喊价；索价；卖方报价
7Ms90oE/c assessable income 应评税入息
2]2H++ assessable loss 应评税亏损
8a>SC$8" assessable profit 应评税利润
%hINpZMr assessable value 应评税值
o@/xPo| assessed profit 估定利润
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assessed value 经评估价值
5+K;_) assessment 评税；评定；估价；评税单
:<GfET Is assessment number 评税编号；估价编号
CCq T tp assessment of additional tax 补加税评税
WeC(w+}p assessment of performance 业绩评估；实绩评价
&g0g]G21*I Assessor 评税主任
: #$F)]y'\ asset price bubbles 资产价格泡沫
J#aVo &.Y asset-backed securities 具资产保证的证券
#mLuU assets accretion 资产增值
ia4k :\ assets and liabilities 资产与负债
TvQ ^DZbe assets betterment statement 资产递增表；资产改进表
!;dSC< assets lending 实物放款；有抵押贷款
F P@qh assets of the company passing on the death 死者去世时转移的公司资产
p<5!0 2yQ\ assets pledged as security for liabilities 用作负债抵押的资产
'7tBvVO_ assets portfolio 资产投资组合
Y)M8zi>b assets price 资产价格
YH\j@ ^n assets quality 资产质素
|pW\Ec#( assets realization 资产变现
jPk
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+ assets refinancing arrangement 资产再集资安排
vZkXt!%) assets securitization 资产证券化
_]| Qec) assets situated outside Hong Kong 在香港以外地方的资产
<9i fPSvJ assets stripping 削减资产；拆卖资产
B4yh3 cf assets value 资产值
N:x0w+C a assignee 承让人
{DBIonY]; assignment 转让；转让书；转让契
>F3.c%VU]w assignment of interest 权益转让
Ld(NhB'7 assignment of letters patent and trade mark 专利证书及商标转让
t1ze-Ht; assignment of property 物业转让；物业转让书
T?npQA07= assignment right 转让权
/IR #A%U assignor 转让人
+\`rmI associate 有联系的人；有关连人士；相联者；合伙人；联系人
M"U OgS Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
vM4<d> associate member 附属会员
_k2w(ew? associated body corporate 相联法人团体
f=aIXhiYU associated company 相联公司；联属公司
8_xLl2 associated corporation 相联法团
;%zC@a~{ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
oT&m4I 公认会计师公会〔英国〕
gyu6YD8L Association of Futures Exchange Brokers 香港期货经纪协会
}c|U X
ZW Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
'jvp Nn association of underwriters 承保人组织
rWQY?K@ assumption of control 接管
8Xn!Kpa assurance 担保；保险；转易；转易书
9.&m z}q assurance of interest 权益的转易
CWlW/>yF
B at 19XX price 按一九ＸＸ年价格计算
o \ 6i q at a discount 按赔价计算；按贴水价格计算；打折扣
L"vj0@n'0 at a premium 按溢价计算；按升水价格计算
SW9fE :v at call 通知付款；按通知
?)i1b\4Go at constant market price 按固定市价计算
B8V,)rn at constant price 按固定价格计算
C_->u4 - at cost 按成本计算
S%l:kKD at current market price 按当时市价计算；按现时市价计算
R1%y]]*-P at current price 按当时价格计算；按现时价格计算
.y): Rh^ at factor cost 按要素成本计算；按生产要素成本计算
?C Y1]d at money-of-the-day price 按付款当日价格计算
x(~< t X~ at or better 按指定或较佳价位〔买卖指令〕
IR$ (_9z at par 按面值计算；平价
NL!9U,h5| at sight 见票即付
3~%!m<1: at the close 按收市盘
-Mf Q&U at the opening 按开市盘
z"379b7cN attestation 见证；见证条款
T~ k)uQ at-the-money option 平价期权
!LIlt`ag9 attorney 受权人；受托代表人
/1fwl5 \ attornment 新拥有人承认书
6E^~n attributable profit 可归属利润
`w<J25 attributable share value 可归属股份价值
QUOKThY? Auckland Stock Exchange 奥克兰证券交易所
sN/+ auction 拍卖
l [%lE auctioneer 拍卖商
(E!!pz audit 审计；核数
Z'M`}3O Audit Commission 审计署
5 DFZ ^~ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
97LpY_sU 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} r)wAt audit review 帐目审查
D:E9!l' Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
,]$A\+m' audited account 审计帐目；经审计的帐目
3f&|h^\nD audited annual account 经审计的周年帐目
*%A}x audited balance sheet 经审计的资产负债表
K
,isjh2 auditor 核数师；核数主任；审计师
p;%<mUI auditor's certificate 核数师证明书；审计师证明书
6 hiC?2b{x auditor's report 核数师报告；审计师报告
h$fe -G# Aussie bond 澳元债券
u% 2KwRQ austerity budget 紧缩预算
BHr|.9g]%% Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
(|u 31[ Australia All Ordinaries Index 澳洲所有普通股票指数
.
/m hu Australian Dollar [AUD] 澳元
(3%t+aqq Australian Options Market 澳大利亚期权市场
u$\a3 yi Australian Securities Commission 澳洲证券事务监察委员会
"JT;gaEm Australian Society of Certified Practising Accountants 澳洲执业会计师公会
n?QZFeI` Australian Stock Exchange 澳大利亚证券交易所
Fp VV4D Austrian Schilling [ATS] 奥地利先令
pFO^/P' authentication 认证；鉴证
M{KW@7j authority to purchase 委托购买证；委购书
flnVY Qe authorization 认可；核准；授权；授权书
8MF2K 6 authorization by direction 指示授权
fN[8N$1- authorization by instruction 指令授权
xPC"c* authorization by warrant 令状授权
p538r[f< authorization of unit trust 单位信托的认可
DTY<0Q. authorized agent 指定代理人
n1J]p#nCa. authorized capital 法定资本
U^_D|$6 authorized clerk 出市员
3 ^}A %-bS authorized dealer 认可交易商
!% S 4 n authorized financial institution 认可财务机构
}ug xN0 authorized fund 认可基金
d2jr8U authorized fund house 获授权的基金公司；认可基金公司
5*G%IR@@LK authorized institution 认可机构
GYK\LHCPd authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
JN[0L : authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
ijW 7c+yd authorized insurer 获授权保险人；获认可承保人
' 4 O- authorized investment 特准投资项目
PK:2xN:= authorized person 获授权人
h;M3yTM- authorized representative 获授权代表
oU+F3b}5p authorized share capital 法定股本
eegx'VSX4 automated quotation system 自动报价系统
OO-k|\{ | Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
GozPvR^/ 自动交易系统〔香港期货交易所有限公司〕
nhH;?D3 automatic adjustment mechanism 自动调整机制
=m tY automatic adjustment system 自动调整系统
' [p)N, Automatic Clearing House 自动票据交换所
2wlKBSON automatic exchange rates accumulation system 自动化汇率累集系统
K&_Uk548 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
k<Sl1v K automatic teller machine [ATM] 自动柜员机
xJhU<q~? autopay 自动转帐
X0uJNHO available assets 可用资产
.-]R9KjR1J available fiscal reserve 现存财政储备
!I8f#'p available profit 可用利润
. 6.^ G Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
O4|2|sA average 平均；平均数；海损
~`cwG`
'N average basic salary 平均基本薪金
S!Jh2tsg`- average consumer expenditure 平均消费开支；一般消费开支
#R5U
average cost 平均成本
,=P Kd& average cost of land production 增辟土地平均成本
6" QEJ average daily turnover 平均每日成交额
|b .z*G average daily wage rate 平均每日工资率
PCE4W^ns average expenditure pattern 平均开支模式
OAe#Wf!c average growth rate 平均增长率
tP(h9|[N average net fixed assets 固定资产平均净值
bc z-$?] average of relatives 相对价格平均数
]?< n#=eW average price 平均价格
Y83GKh,* average propensity to consume 平均消费倾向；一般消费倾向
pv# 2]v average propensity to save 平均储蓄倾向；一般储蓄倾向
0A[e sWmP average rate 平均率
#kc SQ' average revenue 平均收入；平均收益
>k(MU mhX average stock 平均库存；平均存货
WUoOGbA ` average yearly rent 平均年租
&M[f&_"8Q avoidance of double taxation 避免双重课税
WES#ZYtT avoidance of tax 避税
