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$Sg5xkV,a A share Ａ股；甲类股份
@ ={Hx$zL abatement of tax 减税；减扣免税额
6d%V=1^F ABN AMRO Bank N.V. 荷兰银行
E u;f~ V above-the-line expenditure 线上项目支出；经常预算支出
Tw`n 3y? above-the-line receipt 线上项目收入；经常预算收入
G%Dhj)2} ABSA Asia Limited 南非联合亚洲有限公司
W.67};', absolute change 绝对数值变更
A!xx#+M absolute expenditure 实际开支
O:G5n 5 J absolute guideline figure 绝对准则数字
p0r:U< & absolute interest 绝对权益
kx3?'=0;5 absolute order of discharge 绝对破产解除令
]|6)'L&]*s absolute profit margin 绝对利润幅度
yv),>4_6 absolute value 实值；绝对值
uu5L9.i9 absolutely vested interest 绝对既得权益
:9c[J$R4 absorbed cost 已吸收成本；已分摊成本
hW~XE{< absorption 吸收；分摊；合并
p h5rS< absorption rate 吸收率；摊配率；分摊率
CN(}0/ ACB Finance Limited 亚洲商业财务有限公司
DAvF ND$= acceptable form of reciprocity 合理的互惠条件
()cqax4 acceptable rate 适当利率；适当汇率
ON( )2@Y4 acceptance agreement 承兑协议
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+x@ acceptance for honour 参加承兑
vZ0K1UTEXY acceptor 承兑人；接受人；受票人
e"I+5r", acceptor for honour 参加承兑人
hv4om+ accident insurance 意外保险
8l< 4O goK Accident Insurance Association of Hong Kong 香港意外保险公会
(-e*xM m accident insurance scheme 意外保险计划
SAQ|1I#"/ accident year basis 意外年度基准
F0i`HO{ accommodation 通融；贷款
1ha
8)L accommodation bill 通融票据；空头票据
+Y|1 7 n accommodation party 汇票代发人
~d.Z. AD account balance 帐户余额；帐户结余
qL;T^lj P account book 帐簿
=PQMd account collected in advance 预收款项
B)!ty " account current book 往来帐簿
\7\7 i-Vo account of after-acquired property 事后取得的财产报告
{D>@ZC account of defaulter 拖欠帐目
Ekl cnM|6 account payable 应付帐款
_{k- &I account payee only [A/C payee only] 只可转帐；存入收款人帐户
n^xB_DJ~ account receivable 应收帐款
wr`+xYuuC= account receivable report 应收帐款报表
\jHHj\LLr. account statement 结单；帐单；会计财务报表
+x L*`fn account title 帐户名称；会计科目
1Uy'TEk accountant's report 会计师报告
IGKtugU% Accountant's Report Rules 会计师报告规则
RkMs!M accounting and auditing procedure 会计与审计程序；会计与核数程序
9^4BqAWYrV Accounting Arrangements 《会计安排》
$F#eD 0| accounting basis 会计基础
#uc9eh}CWO accounting by Official Receiver 破产管理署署长呈交的帐目
ORdS|y;: Accounting Circular 《会计通告》
26K sP .- accounting class 会计类别
|mS-<e8LY4 accounting date 记帐日期；会计结算日期
9P 7^*f:E accounting for money 款项核算
Cu\6VnW_6 Accounting Officer 会计主任
(gQr?K accounting period 会计报告期；会计期
9-`P\/ accounting policy 会计政策；会计方针
e'y$X;nIv accounting practice 会计惯例
hKjG/g:#G accounting principle 会计准则
s^vw] D accounting record 会计记录
y'
r I1eF accounting report 会计报告
4S 7#B Accounting Services Branch [Treasury] 会计事务部〔库务署〕
S
A\_U::T Accounting Society of China 中国会计学会
q RbU@o.3 accounting statement 会计报表
4DTT/ER'qA accounting system 会计制度；会计系统
C{<dzooz accounting transaction 会计事项；帐务交易
uH.1'bR?a accounting treatment 会计处理
?LAiSg=eq accounting year 会计年度
eE0'3?q( accretion 增值；添加
.Xm?tC< accrual 应计项目；应累算数目
K'@lXA : accrual basis 应计制；权责发生制
~c\iBk accrual basis accounting 应计制会计；权责发生制会计
3!*qB-d accrue 应累算；应计
+qiI;C_P\ accrued benefit 应累算利益
#-<n@qNg[ accrued charges 应计费用
`P4 3O gA accrued cumulative preference share dividend 应累算的累积优先股股息
/>0
Bm`A accrued expenses 应累算费用
{y CE >F\ accrued interest payable 应付利息；应计未付利息
Ij{ K\{y accrued interest receivable 应收利息；应计未收利息
tso\bxiU accrued right 累算权益
t3VZjO accruing profit 应累算的利润
tupAU$h?! accumulated fiscal reserve 累积财政储备
e&\+o}S accumulated profit 累积利润；滚存溢利
2E$K='H:, accumulated reserve 累积储备
v1aE[Q accumulation of surplus income 累积收益盈余
b+tm[@|,v acquired assets 既得资产
4R&e5! acquisition 收购；购置；取得
dm~Uj acquisition cost 购置成本
6$5?%ZLJ acquisition expenses 购置费用
xW uvT, ^ acquisition of 100% interest 收购全部股权
cGUsao acquisition of control 取得控制权
}xb?C""q^q acquisition of fixed assets 购置固定资产
zPyN2|iFah acquisition of shell “买壳”
14S_HwX acquisition price 收购价
{=Z _L?j act of God 天灾
Id<O/C acting partner 执事合伙人
k"pN active market 买卖活跃的市场；交投畅旺的市场；旺市
C lWxL#L6~ active partner 积极参与的合伙人
Bgf'Hm% r active trading 交投活跃
g><i tA? actual circulation 实际流通
xhw0YDGzf actual cost 实际成本
dm l,|k= actual expenditure 实际开支；实际支出
>ca w
: actual income 实际入息；实际收入；实际收益
Lyy:G9OV actual market 现货市场
~RU-N%Kn actual price 现货价；实际价格
mhv ;pM6 actual profit 实际利润
DWXH x actual quotation 实盘；实际价位；实际报价
Uip-qWI actual year basis 按实际年度计算
~LU$ n o^ actuals 实货
!S} d?8I6 actuarial investigation 精算调查
MY>*F[~ 2 actuarial principle 精算原则
:\cid]y3 actuarial report 精算师报告
qbq.r&F& Actuarial Society of Hong Kong 香港精算学会
-& T.rs p actuarial valuation 精算师估值
mXK7y.9\ actuary 精算师
j|DjO?._' ad referendum agreement 暂定协议；有待覆核的协定
=jD9oMs ad valorem duty 从价税；按值征税
E/ {v6S{)Y ad valorem duty system 从价税制
0 ~^l* ad valorem fee 从价费
<6ST w ad valorem tariff 从价关税
4sM9~zC5 additional allowance 额外免税额
pdq5EUdS additional amount for unexpired risk 未过期风险的额外款额
SpA-E/el additional assessable profit 补加应评税利润
*OU&`\bmE additional assessment 补加评税
O3En+m~3n) additional commitment 额外承担
t+t D additional commitment vote 额外承担拨款
w%uM=YmuT additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
m2>$)\-; additional dependent parent allowance 供养父母额外免税额
)>r sX) additional provision 额外拨款
du>d ? additional stamp duty 附加印花税
2"pFAQBw~i additional tax 补加税罚款；补加税款
tBt mqxx Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
mBON>Z [4. adjudged bankrupt 被裁定破产
XgPZcOzYB adjudicated bankrupt 裁定破产人
Rxl/)H[Lc" adjudication fee 裁定费；评定印花税额手续费；评估契据费
6 vr8rJ - adjudication of bankruptcy 裁定破产；宣告破产
N@3&e;y adjudication of insolvency 裁定无力偿还债务
Tr$37suF adjusted actual 经调整的实数；调整后的实数
@E%f AC adjusted current assets 经调整的流动资产；调整后的流动资产
-Zfq:Kr adjusted figure 经调整的数字；调整后的数额
`6FH@" |I adjusted liabilities 经调整的负债；调整后的负债
/?B%,$~ adjusted loss 经调整的亏损；调整后的亏损
[t+qYe8 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
P ,*yuF|bk adjusted profit 经调整的利润；调整后的利润
[{-5 adjusted surplus 经调整的盈余额；调整后的盈余额
wCw_aXqq adjusted value 经调整的价值；调整后的价值
^<`uyY))Q adjustment 调整；修订；理算〔保险〕
Nc\jA= adjustment centre 调剂中心
;uyQ R8 adjustment lag 调整过程的时间差距；调整时差
+Cs.v.GA5 adjustment mechanism 调整机制
hpOK9 adjustment of loss 亏损调整
7f ]O / adjustment process 调整过程；调整程序
vhz Q. > adjustment range 调整幅度
0RGqpJxk administered exchange rate 受管制汇率
CQh6;[ \: Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
1pJ?YV administration expenses 行政费用
5$%CRm administration fee 手续费；行政费
~^v*f administration in bankruptcy 破产管理
/ 0y5/ administration order 遗产管理令
=(P k7{ administrator 管理人；遗产管理人
IcUE=J administrator of the estate 遗产管理人
(Nn)_caVb admission of debt 债项承认书
JX qwy^f admission of proof 接纳债权证明
XM< advance 放贷款项；垫付款项；预支款项；预付款项
PD`EtkUnv advance account 暂支帐目；预付款帐户
'da$i advance compensation 预付补偿金
Ch7&9NW advance from shareholder 股东垫款
is6d :p advance pending reimbursement 预支以待日后付还
LR% P\~ advanced economy 先进经济体系
RWdx) qj{ advancement 预付；预付财产
i/aj;t advances warrant 垫款令
qLk7C0 advancing 贷出
TSKR~3D# adverse balance 逆差
4 mwLlYZ adverse exchange 逆汇
5@yBU wMSj advertisement addressed to shareholders 在报章刊登的致股东通告
>e^8fpgSo advice for collection 托收通知书
x>[f+Tc advice of drawing 提款通知书；汇票通知书
#)z7&nD advice of payment 付款通知
l;vA"b=] Advisory Committee [Securities and Futures Commission]
G&@vTcF 谘询委员会〔证券及期货事务监察委员会〕
P.'$L\ Advisory Committee on Diversification 经济多元化谘询委员会
:,pdR>q%(y affidavit 誓章；遗产申报誓章
ku^0bq}BrH affidavit of no receipt 述明无收款的誓章
@i>o+>V affiliate 联号；联营公司；附属公司
o0#zk affiliated company 附属公司；联号；联营公司
I IUTo affirmation [estate duty] 非宗教式宣誓〔遗产税〕
7~2V5 @{< affordability 负担能力
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~ k African Development Bank [AfDB] 非洲开发银行
dEK bB after-acquired property 事后取得的财产
,Lr}P after-hours dealing 市后交易
G4QsR7 after-tax profit 税后盈利；税后利润；税后溢利
mExJ--} agency agreement 代理协议
#bCzWg agency expenses 代理机构的开支
#waK^B)<a agency fee 代理费
f ( ug3(j Agency Law 《代理法》
=:(<lKf,<F agent 代理人；承销人
Azag *M? agent of company 公司代理人
G[s/M\l agent's fee 代理人费；经纪费
4{#0ci { aggregate 总计；总数；总体数字
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q 9B aggregate amount 总款额；总额
ggHz-o NY aggregate assets and liabilities 总体资产与负债
](SqLTB+? aggregate at constant price 按固定价格计算的总体数字
0 uhIJc'2 aggregate demand 总需求
r)Fd3)e aggregate gross position 总持仓量
k?`Q\ aggregate limit 总限额
/9(8M L#E aggregate of salaries tax 合计薪俸税
la A3v3* aggregate performance 总体表现；总体业绩
C0-,<X aggregate supply 总体供应
;;<[_gp,E aggregate surplus 总盈余
>IEc4 aggregate total 整体总额
!y7w~UVs aggregate value 总值；合计价值
EBx!q8zz aggregated basis 合计基准
j\TS:F^z aggregated net chargeable income 合计应课税入息实额
Xf*}V+&WN aggregation 合并计算；合计；总和
* @[N~:z/ aggregation of incomes of husband and wife 夫妇入息合并计算
~RIa),GVX aggregation of property 财产的总和
e < -^ agio 差价；贴水
M< cm] 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》
w_9[y Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
+YnQOh%v0s 《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》
c2Up<#t Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
U'Fc\M5l/l 《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》
&OP =O*B Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
HVaKy+RU 《香港政府和大韩民国政府关于相互促进和保护投资协定》
E9#.!re|^ agreement for a settlement 授产协议
MVZ9x% agreement for assignment 转让协议
K?X
6@u|h agreement for sale 售卖协议；买卖协议
U?(+ {4l agreement for sale and purchase 买卖协议
Rv@(
[rn+ agreement for the payment of interest 支付利息协议
6M X4h agreement for the repayment of money 还款协议
~[`*)(4E agreement of reinsurance 再保险协议
.MI
5?]_ Agricultural Bank of China 中国农业银行
am# (ms air passenger departure tax 飞机乘客离境税
[*v- i%U} Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
nCPIpw,]M airport tax 机场税
0;:AT|U/d alcohol duty 酒精税
pb}4{]sI alienation 让与；让渡；转让
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f L( alimony 生活费；赡养费
}W$}blbp All Ordinaries Index [AOI] 所有普通股指数
xT;j_'9U; all risks 全险；综合险
q\T}jF\t All Sales Record for Stock Market 《股票市场成交报告》
, \R,O Allied Capital Resources Limited 新联财务有限公司
$Y<(~E$FX all-items index [Consumer Price Index] 总指数〔消费物价指数〕
T(iL#2^ allocation letter 拨款信件
axLO: Q, allocation of fund 分配款项；预留款项
avEsX_ . allocation of profit 利润分配；溢利分配
!)h?2#V8; allocation warrant 拨款令
zR_yxs' allotment 分配；配股
O`FuXB(t allotment notice 股份配售通知；配股通知
AW/) R"+ allotment of shares 股份分配
"7_qB8\ allowable 可获宽免；免税的
%a$Fsn allowable business loss 可扣除的营业亏损
'QxPQ cU allowable expenses 可扣税的支出
5HMDug;
allowance 免税额；津贴；备抵；准备金
jW0aIS2O allowance for debts 债项的免税额
Nj|~3
*KO allowance for depreciation by wear and tear 耗损折旧免税额
z+F:_ allowance for funeral expenses 殡殓费的免税额
O:Ob{k allowance for inflation 为通货膨胀而预留的款项；通胀准备金
>TddKR @C allowance for repairs and outgoings 修葺及支出方面的免税额
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?1dwI allowance to debtor 给债务人的津贴
qwDoYy yu alteration of capital 资本更改
62{[)jt{ alternate trustee 候补受托人
?%RR+(2m amalgamation 合并
~.f[K{h8 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Q2K)Nl >_ ambit of charges 征税范围；收费范围
q<!Kt I4 amended valuation 经修订的估值
2-.%WhE / American Commodities Exchange 美国商品交易所
}*3#*y " American Express Bank Limited 美国运通银行
wVY;)1? American Stock Exchange 美国证券交易所
"U%jG`q amortization 摊销
7T@"2WYat amount due from banks 存放银行同业的款项
~n`G>Oe3 amount due from banks abroad 存放海外银行同业的款项
\ |q.M0 amount due from holding companies 控股公司欠款
2 Ik@L, amount due from local banks 存放本港银行同业的款项
X^ZUm amount due to banks 银行同业的存款
i"U<=~ amount due to banks abroad 海外银行同业的存款
u q_h8JH$ amount due to holding companies 控股公司存款
|4u?Q+k%% amount due to local banks 本港银行同业的存款
8@'Q=".J amount due to outport banks 外埠银行同业的存款
e \ rb amount for note issue 发行纸币的款额
@iD5X.c amount of bond 担保契据的款额
)uIH onXU amount of consideration 代价款额
c0W4< ( amount of contribution 供款数额
TLiA>`r = amount of indebtedness 负债款额
B#9T6 |2 amount of principal of the loan 贷款本金额
ky98Bz% amount of rates chargeable 应征差饷数额
{;j@-=pV amount of share capital 股本额
_=68iDXm amount of sums assured 承保款额
>Gyg`L\ amount of variation 变动幅度
{uuvgFC amount of vote 拨款数额
Il,^/qvIY amount payable 应付款额
5 ,1 q% amount receivable 应收款额
@dp1bkU Amsterdam Stock Exchange 阿姆斯特丹证券交易所
{glRX R analysis 分析
&+>)H$5 ancillary risk 附属风险
?{M!syD< annual account 周年帐目；周年帐目报表；年度决算；年结
a?QDf5C q annual accounting date 年结日期
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w:@i_2^ annual allowance 每年免税额；年积金；年度津贴；年津
jt 8%
L[ annual balance 年度余额
*,=WaODO % annual disposable income 每年可动用收入
GDj
ViAFm annual estimates 周年预算
9X PQ1LSx annual fee 年费
!%_H1jk annual general meeting 周年大会
4yu ^cix( annual growth rate 年增率；每年增长率
h2C1'+Q{9 annual long-term supplement 长期个案每年补助金
0kB!EJ<OdG annual pensionable emolument 可供计算退休金的年薪
,-[dr|. annual report 年报
"3Z<V8xB Annual Report on the Consumer Price Index 《消费物价指数年报》
'L0{Ed+9 annual return 周年报表；周年申报表；每年报税表格
UCP4w@C Annual Return Rules 《周年报表规则》
`nDgwp:b" annual review of consumer prices 每年消费物价回顾
C6 `<SW annual roll-forward basis 逐年延展方式
$k&}{c8P annual salary 年薪
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TJqWSV=f annual statement 年度报表；年度决算表
VT&R1)c Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
h f1f annuitant 年金受益人
n\Y|0\ B annuity 年金
=w&<LJPJ annuity contract 年金合约
C4u t!I # annuity on human life 人寿年金
y~N,=5>j antecedent debt 先前的债项
)!``P?3? ante-dated cheque 倒填日期支票
&]2z)& a anticipated expenditure 预期开支
Ghgo"-,# anticipated net profit 预期纯利
ii :h
E= anticipated revenue 预期收入
< NO?B+ ~] anti-inflation measure 反通货膨胀措施
#e:*]A'I anti-inflationary stance 反通货膨胀立场
&i~AXNw apparent deficit 表面赤字
O y!j ` apparent financial solvency 表面偿债能力
HLy }ta\ apparent partner 表面合伙人
uoe5@j2 application for personal assessment 个人入息课税申请书
Jy X7I,0 application of fund 资金应用
>r"~t70C~] application to release as liquidator and to destruct the books of accounts and documents
]8X Y "2b 申请免除清盘人职务及毁灭帐簿与文件
vQ}'4i8( appointed actuary 委任精算师
Ur]~>- Z appointed auditor 委任核数师；委任审计师
]d@@E_s] appointed trustee 委任的受托人
~4~- ^
t appointer 委任人
-\`n{$OR apportioned pro rata 按比例分摊
2 S\~ apportionment 分配；分摊
3 TN?yP) Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
> Rbgg1^]5 apportionment formula 分摊方程式
* YFe apportionment of estate duty 遗产税的分摊
( |1 $zF+ appraisal 估价；评估
5M{ DJ/q appreciable growth 可观增长
Y@S?0 appreciable impact 显着影响
!m#cn eV appreciable increase 可观增长
kxg]sr" appreciation 增值；升值
[z:bnS~yiD appreciation against other currencies 相对其他货币升值
$3! j1 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
ZL`G<Mo;. appreciation tax 增值税
2 b] 'KiX appropriation 拨款；拨用；拨付
q(Y<cJ?X appropriation account 拨款帐目
I,r 3.2u Appropriation Bill 拨款法案
%&yD^ q_ appropriation-in-aid system 补助拨款办法
qYW{$K approved assets 核准资产
=Po!\[SBU approved basket stock 认可一篮子证券
OKp(A approved budget 核准预算
IA|V^Wmt; approved charitable donation 认可慈善捐款
pX]*&[X? approved charitable institution 认可慈善机构
In0kP" approved currency 核准货币；认可货币
*a@pZI0' approved estimates 核准预算
.Jz$)R approved estimates of expenditure 核准开支预算
rSD!u0c [ approved overseas insurer 核准海外保险人
|Mp_qg?g approved overseas trust company 核准海外信托公司
.6 [xX?i^T approved pooled investment fund 核准汇集投资基金
=>hq0F4[; approved provident fund scheme 认可公积金计划
1@Bq-2OD4 approved provision 核准拨款
j}chU'i f approved redeemable share 核准可赎回股份
W&]grG2/ approved regional stock 认可地区性证券
Z3G>DF:$ approved retirement scheme 认可退休金计划
<4y1[/S approved subordinated loan 核准附属贷款
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arbitrage 套戥；套汇；套利
0:**uion arbitrageur 套戥者；套汇者
7 ; C9V` arbitrary amount 临时款项
h ltH{4 arrangement 措施；安排；协定
TD-d5P^Kek arrears 欠款
!b*lL#s,Y arrears of pay 欠付薪酬
ctOC. arrears of revenue 逾期未收税款；逾期未收的帐项
S zOB{ articles of association 组织章程；组织细则；组织章程细则
:rb<mg[ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
P sD+? ascertainment of profit 确定利润
)@3ce' "Asia Clear" “亚洲结算系统”
QJ o ) Asia Commercial Bank Ltd. 亚洲商业银行有限公司
X u$xO( Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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h+9 Asian Development Fund [ADF] 亚洲发展基金
2F 3 IC Asian dollar bond 亚洲美元债券
Mz<4P3"H Asian dollar market 亚洲美元市场
mj<(qZh Asian dollar rate 亚洲美元利率
0gVylQ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
"JSg/optc Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
7g5sJj asked price 沽盘；喊价；索价；卖方报价
+V&b<y;?> assessable income 应评税入息
;0} $zy1EZ assessable loss 应评税亏损
WZRrqrjq assessable profit 应评税利润
W;,.OoDc> assessable value 应评税值
pN&D pz^ assessed profit 估定利润
g!7/iKj: assessed value 经评估价值
DT(A ~U<y assessment 评税；评定；估价；评税单
zp4Jd"XBX assessment number 评税编号；估价编号
e(BF=gesgp assessment of additional tax 补加税评税
{so"xoA ^c assessment of performance 业绩评估；实绩评价
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Assessor 评税主任
/yIkHb^c asset price bubbles 资产价格泡沫
_p7c<$ ; asset-backed securities 具资产保证的证券
Y-n* K' assets accretion 资产增值
PF@<>NO+W assets and liabilities 资产与负债
lcvWx%/o@ assets betterment statement 资产递增表；资产改进表
l{aXX[E&1 assets lending 实物放款；有抵押贷款
;,Sl+)@h assets of the company passing on the death 死者去世时转移的公司资产
?D\6CsNp(2 assets pledged as security for liabilities 用作负债抵押的资产
VbK| VON[ assets portfolio 资产投资组合
}MrR svN assets price 资产价格
,a< !d assets quality 资产质素
8:-[wl/@ assets realization 资产变现
J}KATpHs assets refinancing arrangement 资产再集资安排
w*Sl assets securitization 资产证券化
Fg Qd7p assets situated outside Hong Kong 在香港以外地方的资产
i O3@ 2J assets stripping 削减资产；拆卖资产
Tm[IOuhM'? assets value 资产值
X'ryfa1| assignee 承让人
c^UG}:Y assignment 转让；转让书；转让契
BG~h9.c assignment of interest 权益转让
u Fb&WIo1 assignment of letters patent and trade mark 专利证书及商标转让
_i:yI-jA assignment of property 物业转让；物业转让书
O~-#>a assignment right 转让权
j,Qp*b#Qo assignor 转让人
8@Xq ,J associate 有联系的人；有关连人士；相联者；合伙人；联系人
KCDEMs}}zM Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
HlPf associate member 附属会员
W:b 8m Xx associated body corporate 相联法人团体
d~O\zLQ; associated company 相联公司；联属公司
hI;tB6 associated corporation 相联法团
!u~( \ Rb; Association of Chartered Certified Accountants [ACCA] [United Kingdom]
?A2# V(4 公认会计师公会〔英国〕
jUZ84Gm{ Association of Futures Exchange Brokers 香港期货经纪协会
_*9eAeJ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
XJC|6"n association of underwriters 承保人组织
`K~300-hOb assumption of control 接管
;->(hFJt assurance 担保；保险；转易；转易书
5sEq`P} 5 assurance of interest 权益的转易
%gJf&A at 19XX price 按一九ＸＸ年价格计算
8"LvkN/v^ at a discount 按赔价计算；按贴水价格计算；打折扣
:u ` at a premium 按溢价计算；按升水价格计算
\$V~kgQ0 at call 通知付款；按通知
z(aei(U= at constant market price 按固定市价计算
y0M^oL x at constant price 按固定价格计算
5"c#O U at cost 按成本计算
&$qqF& at current market price 按当时市价计算；按现时市价计算
QK% { \qu at current price 按当时价格计算；按现时价格计算
OCa74)( at factor cost 按要素成本计算；按生产要素成本计算
/^ i7^ at money-of-the-day price 按付款当日价格计算
ON~SZa at or better 按指定或较佳价位〔买卖指令〕
gsq lWfa at par 按面值计算；平价
60 *2k at sight 见票即付
Aj;Z
& at the close 按收市盘
g03I<<|@ at the opening 按开市盘
G 2+A`\] attestation 见证；见证条款
zdzTJiY2[Z at-the-money option 平价期权
4H]Go~< attorney 受权人；受托代表人
Im+<oZ attornment 新拥有人承认书
8{ 8J(~ attributable profit 可归属利润
,mhO\P96ik attributable share value 可归属股份价值
OSK 3X Qc Auckland Stock Exchange 奥克兰证券交易所
AwAUm 2^ auction 拍卖
`! kO yh:X auctioneer 拍卖商
CQW#o_\ audit 审计；核数
HO/Ij Audit Commission 审计署
|gA~E>IqF Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
c-z
,}` 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〕
81O`#DfZ audit review 帐目审查
5y I_uQR Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
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audited account 审计帐目；经审计的帐目
8Sd<!
audited annual account 经审计的周年帐目
? gY^,Ckj audited balance sheet 经审计的资产负债表
{k %*j 4 auditor 核数师；核数主任；审计师
']4b}F : } auditor's certificate 核数师证明书；审计师证明书
b\Y<1EV^[ auditor's report 核数师报告；审计师报告
Z O5_n Aussie bond 澳元债券
)AEJ` xC austerity budget 紧缩预算
G ?jKm_`L Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
PF2PMEBx! Australia All Ordinaries Index 澳洲所有普通股票指数
*R m>bLI Australian Dollar [AUD] 澳元
75u/'0~5 Australian Options Market 澳大利亚期权市场
mQhI"3! f Australian Securities Commission 澳洲证券事务监察委员会
6.ASLH3# Australian Society of Certified Practising Accountants 澳洲执业会计师公会
casva; Australian Stock Exchange 澳大利亚证券交易所
P B_ +:S^8 Austrian Schilling [ATS] 奥地利先令
B< u6Z!Pp2 authentication 认证；鉴证
*8M 0h9S$ authority to purchase 委托购买证；委购书
o|* ao2a authorization 认可；核准；授权；授权书
l<>syHCH;L authorization by direction 指示授权
[`BMi- WQ authorization by instruction 指令授权
+ )h *) authorization by warrant 令状授权
__fa,kK {? authorization of unit trust 单位信托的认可
)q 8 w+'z authorized agent 指定代理人
J cL 4q\g authorized capital 法定资本
'c*Q/C; authorized clerk 出市员
~,WG284 authorized dealer 认可交易商
_HW~sz| authorized financial institution 认可财务机构
epI&R) ] authorized fund 认可基金
@e8b'w3 authorized fund house 获授权的基金公司；认可基金公司
5I`j'j authorized institution 认可机构
{?!=~vp authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
_dky+ E authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
I`^
7Bk.r authorized insurer 获授权保险人；获认可承保人
U a\]]<hj" authorized investment 特准投资项目
47 xyS%X authorized person 获授权人
b
R> G%*a authorized representative 获授权代表
As
}:~Jy| authorized share capital 法定股本
8/F}vf KEN automated quotation system 自动报价系统
UmUw>+A Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
SR)G!9z_/ 自动交易系统〔香港期货交易所有限公司〕
>?aPX C automatic adjustment mechanism 自动调整机制
{AUhF}O automatic adjustment system 自动调整系统
mSF>~D1_ Automatic Clearing House 自动票据交换所
VW: WB.K$ automatic exchange rates accumulation system 自动化汇率累集系统
Q>Voa&tYn Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
d7waBs f automatic teller machine [ATM] 自动柜员机
&*}`uJt autopay 自动转帐
?~X*\ available assets 可用资产
vik A
available fiscal reserve 现存财政储备
;rXkU9 available profit 可用利润
}K':tX? Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
E
w#UlA:"v average 平均；平均数；海损
44C"Pl
E
u average basic salary 平均基本薪金
}N[|2n R' average consumer expenditure 平均消费开支；一般消费开支
ix4O -o{ average cost 平均成本
< qJI]P average cost of land production 增辟土地平均成本
FcVQ_6 average daily turnover 平均每日成交额
P'%#B& LZo average daily wage rate 平均每日工资率
E[q:65xl average expenditure pattern 平均开支模式
E-gI'qG\( average growth rate 平均增长率
{w:*t )@j average net fixed assets 固定资产平均净值
tljZE ) average of relatives 相对价格平均数
<LL+\kfTZO average price 平均价格
Sk7 l&B average propensity to consume 平均消费倾向；一般消费倾向
nb -]f a average propensity to save 平均储蓄倾向；一般储蓄倾向
$WmB __ average rate 平均率
^/@Z4(E average revenue 平均收入；平均收益
{ 9?++G"\ average stock 平均库存；平均存货
:5|' C average yearly rent 平均年租
`o/G0~T) avoidance of double taxation 避免双重课税
WK$75G, avoidance of tax 避税
