A:
6Nj\N oS A share Ａ股；甲类股份
y''`73U" abatement of tax 减税；减扣免税额
p8%x@%k ABN AMRO Bank N.V. 荷兰银行
FGzB 7w# above-the-line expenditure 线上项目支出；经常预算支出
$MfHA ~^ above-the-line receipt 线上项目收入；经常预算收入
S,n*1&ogj ABSA Asia Limited 南非联合亚洲有限公司
G9N6iKP! absolute change 绝对数值变更
_?Rprmjx} absolute expenditure 实际开支
c[3sg absolute guideline figure 绝对准则数字
$;@^coz9U absolute interest 绝对权益
w/~,mzM" absolute order of discharge 绝对破产解除令
#If}P$! absolute profit margin 绝对利润幅度
dF5EIPl;J absolute value 实值；绝对值
TW{.qed8^ absolutely vested interest 绝对既得权益
HB||'gIC absorbed cost 已吸收成本；已分摊成本
\P^WUWY absorption 吸收；分摊；合并
p#qQGJe absorption rate 吸收率；摊配率；分摊率
#=OKY@z/ ACB Finance Limited 亚洲商业财务有限公司
:n C Gqg acceptable form of reciprocity 合理的互惠条件
owmV7E1 acceptable rate 适当利率；适当汇率
|@sUN:G4k acceptance agreement 承兑协议
CS:j-> acceptance for honour 参加承兑
L'H'E, acceptor 承兑人；接受人；受票人
52C> f6w acceptor for honour 参加承兑人
`rbTB3? accident insurance 意外保险
C6M|A3^T Accident Insurance Association of Hong Kong 香港意外保险公会
crz )F" accident insurance scheme 意外保险计划
i"0^Gr accident year basis 意外年度基准
:JV= Kt accommodation 通融；贷款
Owo2DsT t accommodation bill 通融票据；空头票据
t*NZ@)> accommodation party 汇票代发人
|XtN\9V. account balance 帐户余额；帐户结余
: ~~}|Eu account book 帐簿
c/^}
=t( account collected in advance 预收款项
#i %it account current book 往来帐簿
l"f.eo0@7 account of after-acquired property 事后取得的财产报告
% q V=PC account of defaulter 拖欠帐目
4sP0oe[h account payable 应付帐款
PL@hsZty~c account payee only [A/C payee only] 只可转帐；存入收款人帐户
vCb3Ra~L` account receivable 应收帐款
X#Y0g`muW account receivable report 应收帐款报表
=XzrmPu account statement 结单；帐单；会计财务报表
\v)Dy)Vhg2 account title 帐户名称；会计科目
QpBgG~h" accountant's report 会计师报告
:p;!\4)u Accountant's Report Rules 会计师报告规则
Ew*_@hVC accounting and auditing procedure 会计与审计程序；会计与核数程序
<ZSH1~<{6 Accounting Arrangements 《会计安排》
V\W?@V9g- accounting basis 会计基础
I+ rHb<
P% accounting by Official Receiver 破产管理署署长呈交的帐目
2RFY nDN Accounting Circular 《会计通告》
ylUxK{ accounting class 会计类别
IX$dDwY|O> accounting date 记帐日期；会计结算日期
p^3 ]Q accounting for money 款项核算
07[A& B! Accounting Officer 会计主任
0BMKwZg accounting period 会计报告期；会计期
s X.L accounting policy 会计政策；会计方针
EeIV6ug accounting practice 会计惯例
W-qec accounting principle 会计准则
"T=Z/@Vy accounting record 会计记录
"_eHK#) accounting report 会计报告
MRR 5j;4GK Accounting Services Branch [Treasury] 会计事务部〔库务署〕
$]2srRA^A Accounting Society of China 中国会计学会
Q>8F&p?R accounting statement 会计报表
"9'~6b accounting system 会计制度；会计系统
Oh3AbpTT accounting transaction 会计事项；帐务交易
@%d g0F}h
accounting treatment 会计处理
'Ybd'|t{} accounting year 会计年度
|L}zB, accretion 增值；添加
$sT bFY accrual 应计项目；应累算数目
~Z9Eb| B accrual basis 应计制；权责发生制
!_ZknZTT accrual basis accounting 应计制会计；权责发生制会计
4zkn~oy accrue 应累算；应计
_PL Y<i2vr accrued benefit 应累算利益
{_&'t XL accrued charges 应计费用
ea kj>7\s accrued cumulative preference share dividend 应累算的累积优先股股息
)r 3}9J accrued expenses 应累算费用
Bi;D d?. accrued interest payable 应付利息；应计未付利息
=iW!Mq accrued interest receivable 应收利息；应计未收利息
5%BexI k accrued right 累算权益
$N'AZY]4] accruing profit 应累算的利润
]-QY,
k accumulated fiscal reserve 累积财政储备
,pM~Phmp accumulated profit 累积利润；滚存溢利
Zyt,D|eWj accumulated reserve 累积储备
HY0q!.qog accumulation of surplus income 累积收益盈余
#tg,%*.s acquired assets 既得资产
> Akrbmh5 acquisition 收购；购置；取得
UCG8=+t5T acquisition cost 购置成本
'3TwrY?- acquisition expenses 购置费用
Ydm 0 acquisition of 100% interest 收购全部股权
6i|5`ZO acquisition of control 取得控制权
f4UnLig acquisition of fixed assets 购置固定资产
7|% |w acquisition of shell “买壳”
i8iv{e2 acquisition price 收购价
Q97F5ru6 act of God 天灾
"
! F)K acting partner 执事合伙人
'n 4Ro|kA active market 买卖活跃的市场；交投畅旺的市场；旺市
'w3BSaJi active partner 积极参与的合伙人
nr7#}pzo active trading 交投活跃
Yv<' QC actual circulation 实际流通
]L+YnZ?6 actual cost 实际成本
F*m^AFjs actual expenditure 实际开支；实际支出
QK% Nt actual income 实际入息；实际收入；实际收益
nGQc;p5; actual market 现货市场
8,B?!%FP actual price 现货价；实际价格
O <7 Q>m actual profit 实际利润
t"x
8]Gy actual quotation 实盘；实际价位；实际报价
p4mi\~ Q actual year basis 按实际年度计算
4wYD-MB actuals 实货
<Hd8Jd4f actuarial investigation 精算调查
vUm#^/#I actuarial principle 精算原则
'D`O4Ts P> actuarial report 精算师报告
'NJGez'b , Actuarial Society of Hong Kong 香港精算学会
j5Kw0Wy7 actuarial valuation 精算师估值
'!eg9}< actuary 精算师
!"1}ze ve ad referendum agreement 暂定协议；有待覆核的协定
B7 PkCS&X ad valorem duty 从价税；按值征税
KYE)#<V}@ ad valorem duty system 从价税制
1 aWzd[i ad valorem fee 从价费
$J6 Pv
ad valorem tariff 从价关税
PD #9Z=Hj additional allowance 额外免税额
Dl=9<:6FW additional amount for unexpired risk 未过期风险的额外款额
= og>& K additional assessable profit 补加应评税利润
8T6LD additional assessment 补加评税
^*s DJ # additional commitment 额外承担
g) 0>J additional commitment vote 额外承担拨款
~o{GQ> additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
F.{{g pI additional dependent parent allowance 供养父母额外免税额
< z':_, additional provision 额外拨款
V"Cx5#\7C additional stamp duty 附加印花税
O[}{$NXw additional tax 补加税罚款；补加税款
{1?94rz Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
U*sjv6*T adjudged bankrupt 被裁定破产
w`BY>Xft0 adjudicated bankrupt 裁定破产人
)/HbmtX qI adjudication fee 裁定费；评定印花税额手续费；评估契据费
KLb"_1z adjudication of bankruptcy 裁定破产；宣告破产
[|iWLPO1&k adjudication of insolvency 裁定无力偿还债务
+85#`{ D adjusted actual 经调整的实数；调整后的实数
Nq]8p =e adjusted current assets 经调整的流动资产；调整后的流动资产
+kA>^ adjusted figure 经调整的数字；调整后的数额
6/ -] adjusted liabilities 经调整的负债；调整后的负债
h/oRWl0r adjusted loss 经调整的亏损；调整后的亏损
Ov$>CA adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
|Gp!#D0b adjusted profit 经调整的利润；调整后的利润
L`'#}#O l adjusted surplus 经调整的盈余额；调整后的盈余额
/ILj}g' adjusted value 经调整的价值；调整后的价值
OlU')0Y adjustment 调整；修订；理算〔保险〕
Z9
z!YaOL adjustment centre 调剂中心
)6+Z9 9w adjustment lag 调整过程的时间差距；调整时差
))T@U?r adjustment mechanism 调整机制
V 52>K$j adjustment of loss 亏损调整
@JW HG1qJ adjustment process 调整过程；调整程序
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~*7R adjustment range 调整幅度
0gRj3al( administered exchange rate 受管制汇率
8Z&M}Llk Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
~7p!t%;$ administration expenses 行政费用
G)|Xj70 administration fee 手续费；行政费
*y+N-uq administration in bankruptcy 破产管理
;X_bDiG$ administration order 遗产管理令
I+oe{#:. administrator 管理人；遗产管理人
[8C|v61Y administrator of the estate 遗产管理人
m}UcF oaO admission of debt 债项承认书
T`?7z+2A admission of proof 接纳债权证明
o*MiKgQ& advance 放贷款项；垫付款项；预支款项；预付款项
Xr:gm`[ advance account 暂支帐目；预付款帐户
u+/Uc:XK) advance compensation 预付补偿金
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: 7: advance from shareholder 股东垫款
6a*?m{ advance pending reimbursement 预支以待日后付还
~];r{IU advanced economy 先进经济体系
'FNnF m advancement 预付；预付财产
C n"_x advances warrant 垫款令
1Kjqs)p^ advancing 贷出
]I,(^Xq3a( adverse balance 逆差
yj$$k~@ adverse exchange 逆汇
"Jahc.I advertisement addressed to shareholders 在报章刊登的致股东通告
2LfiaHO advice for collection 托收通知书
n;@.eC,T/ advice of drawing 提款通知书；汇票通知书
oACbZ#/@n advice of payment 付款通知
mXY G ^} Advisory Committee [Securities and Futures Commission]
!hs33@*u~ 谘询委员会〔证券及期货事务监察委员会〕
2jf73$F Advisory Committee on Diversification 经济多元化谘询委员会
(k^% j affidavit 誓章；遗产申报誓章
p<
Y-b,& affidavit of no receipt 述明无收款的誓章
o3"Nxq"U affiliate 联号；联营公司；附属公司
Ln'y 3~@ affiliated company 附属公司；联号；联营公司
,.kJF4s& affirmation [estate duty] 非宗教式宣誓〔遗产税〕
U[0x\~[$K affordability 负担能力
HLe/|x\@< African Development Bank [AfDB] 非洲开发银行
4 s
s 4O after-acquired property 事后取得的财产
) $`}~ after-hours dealing 市后交易
a(J@]X>' after-tax profit 税后盈利；税后利润；税后溢利
@m5c<(bkfp agency agreement 代理协议
N \~} `({ agency expenses 代理机构的开支
/!#A'#Z agency fee 代理费
<ni_78 Agency Law 《代理法》
u^O!5 'D % agent 代理人；承销人
X-=4Z9 agent of company 公司代理人
YpOcLxFL agent's fee 代理人费；经纪费
5cvvdO*C0 aggregate 总计；总数；总体数字
+\doF aggregate amount 总款额；总额
|(%=zb=?X aggregate assets and liabilities 总体资产与负债
M7[GwA[Z
+ aggregate at constant price 按固定价格计算的总体数字
xTU;rJV aggregate demand 总需求
.5" s[(S aggregate gross position 总持仓量
.FN;3H U aggregate limit 总限额
&SG5 f[ aggregate of salaries tax 合计薪俸税
mtg=v@ ~ aggregate performance 总体表现；总体业绩
$@D*/@ aggregate supply 总体供应
L6?~<#-m\M aggregate surplus 总盈余
7|HIl= aggregate total 整体总额
YQ$LU \: aggregate value 总值；合计价值
m#$$xG aggregated basis 合计基准
kwXUjn p aggregated net chargeable income 合计应课税入息实额
$ >8O2p7W aggregation 合并计算；合计；总和
>\!G43 Q= aggregation of incomes of husband and wife 夫妇入息合并计算
Z2U6<4?1 % aggregation of property 财产的总和
upL jkQ)_ agio 差价；贴水
XU`ly3 ! 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》
\#h{bnx Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
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TVX/Q 《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》
ew \WV " Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
O$n W 《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》
]xkh"j+W Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Pn,>eD*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》
hj=qWGR gI agreement for a settlement 授产协议
f\rE{% agreement for assignment 转让协议
;re BJk agreement for sale 售卖协议；买卖协议
k:&vW21E agreement for sale and purchase 买卖协议
yq?\.~ax agreement for the payment of interest 支付利息协议
$ bDaZGy agreement for the repayment of money 还款协议
}[{9u#@# agreement of reinsurance 再保险协议
3ey.r%n Agricultural Bank of China 中国农业银行
cL<,]%SkE air passenger departure tax 飞机乘客离境税
abAw#X Q8 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
RWRqu }a airport tax 机场税
sf0\#Q alcohol duty 酒精税
Pl. y9g~ alienation 让与；让渡；转让
gg/ts]$ alimony 生活费；赡养费
<PFF\N E9 All Ordinaries Index [AOI] 所有普通股指数
N%,zME all risks 全险；综合险
EKD#s,(V*X All Sales Record for Stock Market 《股票市场成交报告》
!F:mD ZeY Allied Capital Resources Limited 新联财务有限公司
A^E 6)A= all-items index [Consumer Price Index] 总指数〔消费物价指数〕
3RX9LJGX allocation letter 拨款信件
0 h~{ K allocation of fund 分配款项；预留款项
(q0vql allocation of profit 利润分配；溢利分配
\11+~ allocation warrant 拨款令
f |=u{6 allotment 分配；配股
{!j)j6(NY allotment notice 股份配售通知；配股通知
L PS,\+ allotment of shares 股份分配
S &'?L0 allowable 可获宽免；免税的
v} J0j allowable business loss 可扣除的营业亏损
fP[S.7F+No allowable expenses 可扣税的支出
F [Lg,} allowance 免税额；津贴；备抵；准备金
1 0zw}1x allowance for debts 债项的免税额
K^6d_b& allowance for depreciation by wear and tear 耗损折旧免税额
- %0pYB allowance for funeral expenses 殡殓费的免税额
gAh#H ?MM allowance for inflation 为通货膨胀而预留的款项；通胀准备金
{{Qbu }/@ allowance for repairs and outgoings 修葺及支出方面的免税额
jJ aMkF;f allowance to debtor 给债务人的津贴
bsm/y+R alteration of capital 资本更改
P:_bF>r ? alternate trustee 候补受托人
fLpWTkr0 amalgamation 合并
F @<h:VVP ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
S A#01}&p ambit of charges 征税范围；收费范围
=k* XGbU amended valuation 经修订的估值
mr 2M u American Commodities Exchange 美国商品交易所
ySB0"bl American Express Bank Limited 美国运通银行
c^O&A\+; American Stock Exchange 美国证券交易所
p>O/ H1US; amortization 摊销
o%f:BJS amount due from banks 存放银行同业的款项
n|pdYe8\ amount due from banks abroad 存放海外银行同业的款项
eh%{BXW[p amount due from holding companies 控股公司欠款
uts>4r>+ amount due from local banks 存放本港银行同业的款项
H0!$aO amount due to banks 银行同业的存款
@( \R@`# amount due to banks abroad 海外银行同业的存款
n!.=05OtX amount due to holding companies 控股公司存款
`dD_"Hdt amount due to local banks 本港银行同业的存款
'=O1n H< amount due to outport banks 外埠银行同业的存款
8{]nS8i amount for note issue 发行纸币的款额
+~BP~ amount of bond 担保契据的款额
7x=4P|(\} amount of consideration 代价款额
0l4f%'f amount of contribution 供款数额
CPL,QVO9 amount of indebtedness 负债款额
& S `g& amount of principal of the loan 贷款本金额
pGfGGY>i% amount of rates chargeable 应征差饷数额
s_}6#; amount of share capital 股本额
ZPY&q&R amount of sums assured 承保款额
: 5['V#(o amount of variation 变动幅度
Ozhn`9L+1! amount of vote 拨款数额
6"
<(M@ amount payable 应付款额
xm Eom amount receivable 应收款额
?:M4GY" gV Amsterdam Stock Exchange 阿姆斯特丹证券交易所
:h |]j[2p analysis 分析
|V4<eF-0S ancillary risk 附属风险
w[D]\ >QHa annual account 周年帐目；周年帐目报表；年度决算；年结
TqL+^: cq annual accounting date 年结日期
ZDAW>H< annual allowance 每年免税额；年积金；年度津贴；年津
wx[m-\ annual balance 年度余额
gq; >DY] annual disposable income 每年可动用收入
2NJ\`1HZ\ annual estimates 周年预算
NjT*5 . annual fee 年费
)#8g<]q annual general meeting 周年大会
1<fW .Q) annual growth rate 年增率；每年增长率
P;@j annual long-term supplement 长期个案每年补助金
G@`ZDn annual pensionable emolument 可供计算退休金的年薪
L&y"oAp< annual report 年报
$+f=l~/s
Annual Report on the Consumer Price Index 《消费物价指数年报》
"OA{[)fw" annual return 周年报表；周年申报表；每年报税表格
\gkhSL q Annual Return Rules 《周年报表规则》
u#rbc" annual review of consumer prices 每年消费物价回顾
a|= ^ annual roll-forward basis 逐年延展方式
}vh4ix annual salary 年薪
q*4U2_^. annual statement 年度报表；年度决算表
(X
Oz0.W Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
y.I&x#(^ annuitant 年金受益人
f1v4h[)- annuity 年金
V@T(%6<| annuity contract 年金合约
-C i&h annuity on human life 人寿年金
^iBIp# antecedent debt 先前的债项
)`(]j x! ante-dated cheque 倒填日期支票
cC>Svf[CzK anticipated expenditure 预期开支
rjiHP;-t1 anticipated net profit 预期纯利
jDqG9] anticipated revenue 预期收入
GA$fueiQNs anti-inflation measure 反通货膨胀措施
g`Cv[Pq?at anti-inflationary stance 反通货膨胀立场
0M roHFh9` apparent deficit 表面赤字
A6 .wXv, apparent financial solvency 表面偿债能力
JB].ht apparent partner 表面合伙人
@{q<"hT application for personal assessment 个人入息课税申请书
\o /eF& application of fund 资金应用
M2w'cdHk application to release as liquidator and to destruct the books of accounts and documents
I#M>b:"t e 申请免除清盘人职务及毁灭帐簿与文件
j)Ak:l%a appointed actuary 委任精算师
4bp})>}jB appointed auditor 委任核数师；委任审计师
!H)- appointed trustee 委任的受托人
en ZZ+|h appointer 委任人
>$9}" apportioned pro rata 按比例分摊
b}ya9tCl; apportionment 分配；分摊
A)3H`L Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
,OubKcNg apportionment formula 分摊方程式
<qpzs@ apportionment of estate duty 遗产税的分摊
r8eJ&-Yi{Z appraisal 估价；评估
X[r 0$yuE appreciable growth 可观增长
j* gJP
! appreciable impact 显着影响
dr}PjwW% appreciable increase 可观增长
PZJ9f8 V appreciation 增值；升值
f+hHc8g appreciation against other currencies 相对其他货币升值
[:#K_EI5% appreciation of the exchange value of Hong Kong dollar 港元汇值上升
knYp"<qj appreciation tax 增值税
}.&;NgZS appropriation 拨款；拨用；拨付
6
iM J 0 appropriation account 拨款帐目
M-@X&b m,S Appropriation Bill 拨款法案
ky vl>I0q@ appropriation-in-aid system 补助拨款办法
|% F,n2 approved assets 核准资产
;Su-Y!& % approved basket stock 认可一篮子证券
W[* xr{0V approved budget 核准预算
xQDQgv wa approved charitable donation 认可慈善捐款
HnK gD: approved charitable institution 认可慈善机构
{4,],0bjx/ approved currency 核准货币；认可货币
w(aHB8T approved estimates 核准预算
=#[oi3k approved estimates of expenditure 核准开支预算
P
"IR3= approved overseas insurer 核准海外保险人
V`#2jDz approved overseas trust company 核准海外信托公司
h*C!b?:" approved pooled investment fund 核准汇集投资基金
Q2- lHn^L: approved provident fund scheme 认可公积金计划
sH;_U)ssH approved provision 核准拨款
DE/SIy? approved redeemable share 核准可赎回股份
isd-b]@:Lc approved regional stock 认可地区性证券
:&TM0O approved retirement scheme 认可退休金计划
<\ <o#Vq approved subordinated loan 核准附属贷款
C$PS@4'U arbitrage 套戥；套汇；套利
p> >H$t arbitrageur 套戥者；套汇者
tkcs6uy arbitrary amount 临时款项
-qD qJ62mC arrangement 措施；安排；协定
Jj+Q2D: arrears 欠款
-u'"l(n)~ arrears of pay 欠付薪酬
T9w=k) arrears of revenue 逾期未收税款；逾期未收的帐项
rG6G~ |mS articles of association 组织章程；组织细则；组织章程细则
K &`1{, Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
l#1#3F ascertainment of profit 确定利润
[. 9[?8 "Asia Clear" “亚洲结算系统”
bI|G
% Asia Commercial Bank Ltd. 亚洲商业银行有限公司
o}114X4q; Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
)]FX Uz|; Asian Development Fund [ADF] 亚洲发展基金
&`v?oN9$ Asian dollar bond 亚洲美元债券
UAhWJ$(C Asian dollar market 亚洲美元市场
F c5t,P Asian dollar rate 亚洲美元利率
8\{z>y Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
dB[4N T Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
fxPg"R!1i asked price 沽盘；喊价；索价；卖方报价
gAdqZJR%] assessable income 应评税入息
0 jlM~ H assessable loss 应评税亏损
n. 2:fk assessable profit 应评税利润
8I/3T assessable value 应评税值
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assessed profit 估定利润
G Ixs>E'X assessed value 经评估价值
0LH6G[ assessment 评税；评定；估价；评税单
wCNn/%C assessment number 评税编号；估价编号
0Q&(j7`^@ assessment of additional tax 补加税评税
r5S/lp+Y+N assessment of performance 业绩评估；实绩评价
`HQ)][ Assessor 评税主任
4BCe;Q^6 asset price bubbles 资产价格泡沫
G@`F{l asset-backed securities 具资产保证的证券
X\ P% C assets accretion 资产增值
-i2rcH assets and liabilities 资产与负债
rx2']. assets betterment statement 资产递增表；资产改进表
|_TI/i >?' assets lending 实物放款；有抵押贷款
|*NZ^6`@ assets of the company passing on the death 死者去世时转移的公司资产
)/>BgXwH assets pledged as security for liabilities 用作负债抵押的资产
O;<wD h)Yt assets portfolio 资产投资组合
M[ 'O`^ assets price 资产价格
77O$^fG2 assets quality 资产质素
I@ue eD Y assets realization 资产变现
`hj,r F+4 assets refinancing arrangement 资产再集资安排
b~,e(D9DG assets securitization 资产证券化
uW!XzX[' assets situated outside Hong Kong 在香港以外地方的资产
MmjZ q assets stripping 削减资产；拆卖资产
lxL. ztL assets value 资产值
#Z2 'Y [@. assignee 承让人
?QT6q]|d0+ assignment 转让；转让书；转让契
w/m@(EBK assignment of interest 权益转让
=eQB-Xe8Y assignment of letters patent and trade mark 专利证书及商标转让
N:| :L:<1 assignment of property 物业转让；物业转让书
~ h3G}EH assignment right 转让权
_P qq* assignor 转让人
Uw.')ZY= associate 有联系的人；有关连人士；相联者；合伙人；联系人
1$vG Q Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
OA3J(4!"W associate member 附属会员
6(`N!]e*L associated body corporate 相联法人团体
<N= k&\ associated company 相联公司；联属公司
YJ6~P associated corporation 相联法团
JpfA+r Association of Chartered Certified Accountants [ACCA] [United Kingdom]
.<`)`:n+B 公认会计师公会〔英国〕
z:#]P0 Association of Futures Exchange Brokers 香港期货经纪协会
fasW b&~z Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
+112{v=!i association of underwriters 承保人组织
]64}Xob87_ assumption of control 接管
ct3i^,i assurance 担保；保险；转易；转易书
W|>jj$/o assurance of interest 权益的转易
QLO;D)fC at 19XX price 按一九ＸＸ年价格计算
NLMvi!5w, at a discount 按赔价计算；按贴水价格计算；打折扣
eW(pP>@k, at a premium 按溢价计算；按升水价格计算
5 qfvHQ ~M at call 通知付款；按通知
6A Avsu: at constant market price 按固定市价计算
;b0Q%TDh at constant price 按固定价格计算
]LC4rS at cost 按成本计算
hI86WP9* at current market price 按当时市价计算；按现时市价计算
|})s 0TU at current price 按当时价格计算；按现时价格计算
lrv-[}} at factor cost 按要素成本计算；按生产要素成本计算
~rBFP) at money-of-the-day price 按付款当日价格计算
_
l`F}v at or better 按指定或较佳价位〔买卖指令〕
OX; (Mg| at par 按面值计算；平价
4 @-tT;$ at sight 见票即付
rc8HZ at the close 按收市盘
k-|g at the opening 按开市盘
OOSf<I*> attestation 见证；见证条款
gS +X% at-the-money option 平价期权
M#'7hm6 attorney 受权人；受托代表人
&IUA[{o~e attornment 新拥有人承认书
~][~aEat;V attributable profit 可归属利润
Ah F@ attributable share value 可归属股份价值
<J;O$S Auckland Stock Exchange 奥克兰证券交易所
gt}Atr6>_ auction 拍卖
D A
"V) auctioneer 拍卖商
`}),wBq audit 审计；核数
zVS{ X= u Audit Commission 审计署
1YV1 Xnn, Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
6m;>R%S_ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
kS-BB[T audit review 帐目审查
I_ ZJ nu< Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
.Od:#(aq audited account 审计帐目；经审计的帐目
:b44LXKCP audited annual account 经审计的周年帐目
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audited balance sheet 经审计的资产负债表
x *I'Ar auditor 核数师；核数主任；审计师
0(y*EJA$ auditor's certificate 核数师证明书；审计师证明书
MT>sRx # auditor's report 核数师报告；审计师报告
3 Hr G^/ Aussie bond 澳元债券
1 7~ Pc austerity budget 紧缩预算
,zoHmV1Wd+ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
2X2Ax~d@ Australia All Ordinaries Index 澳洲所有普通股票指数
F|F0#HC ? Australian Dollar [AUD] 澳元
]20:8l' Australian Options Market 澳大利亚期权市场
M
+OVqTsFU Australian Securities Commission 澳洲证券事务监察委员会
uQ W)pD{_ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
7He"IJ Australian Stock Exchange 澳大利亚证券交易所
FAnz0p+t Austrian Schilling [ATS] 奥地利先令
Bo "9;F authentication 认证；鉴证
3%)cUkD authority to purchase 委托购买证；委购书
`Vw G]2 I authorization 认可；核准；授权；授权书
LLTr+@lj authorization by direction 指示授权
QPf\lN/$4d authorization by instruction 指令授权
_;PQt" ] authorization by warrant 令状授权
!}*vM@)1 authorization of unit trust 单位信托的认可
;I*t5{ authorized agent 指定代理人
kc2B_+Y1 authorized capital 法定资本
t08U9`w authorized clerk 出市员
ompr})c authorized dealer 认可交易商
7I[[S!((s authorized financial institution 认可财务机构
j_r O_m <8 authorized fund 认可基金
%6cr4}Zm} authorized fund house 获授权的基金公司；认可基金公司
vb~%u;zrC@ authorized institution 认可机构
;&j'`tP authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
SdlO]y9E authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
O<s7VHj authorized insurer 获授权保险人；获认可承保人
. \a+m authorized investment 特准投资项目
]x
metv|7 authorized person 获授权人
Ms6 ;iW9 authorized representative 获授权代表
pA .orx authorized share capital 法定股本
T/|!^qLF automated quotation system 自动报价系统
\2/X$x<?X Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
_ooHB>sH 自动交易系统〔香港期货交易所有限公司〕
wetu. aMp automatic adjustment mechanism 自动调整机制
gaXo)o S automatic adjustment system 自动调整系统
i`@cVYsL Automatic Clearing House 自动票据交换所
Lmjd,t automatic exchange rates accumulation system 自动化汇率累集系统
Gk5'|s Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
]#M"|iTR automatic teller machine [ATM] 自动柜员机
e2=}qE7 autopay 自动转帐
jF;<9 -m& available assets 可用资产
jj&G[-"bv available fiscal reserve 现存财政储备
z!6_u@^- available profit 可用利润
-"xAeI1 + Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
hXI[FICQU{ average 平均；平均数；海损
%@:>hQ2 ; average basic salary 平均基本薪金
X40gJV< average consumer expenditure 平均消费开支；一般消费开支
`S((F|Ty=; average cost 平均成本
l)$mpMgAD average cost of land production 增辟土地平均成本
[Z/P[370 average daily turnover 平均每日成交额
h's[)
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xCL)<8[R,} average expenditure pattern 平均开支模式
@] .s^ss9_ average growth rate 平均增长率
b$H bo;_ average net fixed assets 固定资产平均净值
KN_n :`cH{ average of relatives 相对价格平均数
g=D]=& H average price 平均价格
M{p6&eg average propensity to consume 平均消费倾向；一般消费倾向
! =21K0~t# average propensity to save 平均储蓄倾向；一般储蓄倾向
^r}Uu~A> average rate 平均率
Ut~YvWc9 average revenue 平均收入；平均收益
-!+i
^r average stock 平均库存；平均存货
Z|@-=S(. average yearly rent 平均年租
lJ AzG,f avoidance of double taxation 避免双重课税
`P\H{ avoidance of tax 避税
