A:
4< dcB@v A share Ａ股；甲类股份
MK #wut abatement of tax 减税；减扣免税额
V~G`kkNy ABN AMRO Bank N.V. 荷兰银行
hj% ye~|~ above-the-line expenditure 线上项目支出；经常预算支出
tJViA`@x above-the-line receipt 线上项目收入；经常预算收入
i:]* P ABSA Asia Limited 南非联合亚洲有限公司
"*1 f;+\ absolute change 绝对数值变更
:}8Z@H!KkY absolute expenditure 实际开支
%ts ^Z*3u absolute guideline figure 绝对准则数字
2Y\
d<. M absolute interest 绝对权益
{9Y+.46S absolute order of discharge 绝对破产解除令
D"(L5jR8m@ absolute profit margin 绝对利润幅度
g[RI.& ? absolute value 实值；绝对值
S{pXs &4O absolutely vested interest 绝对既得权益
58\&/lYW absorbed cost 已吸收成本；已分摊成本
XR2~Q)@ absorption 吸收；分摊；合并
TxjYrzC absorption rate 吸收率；摊配率；分摊率
`*", < ACB Finance Limited 亚洲商业财务有限公司
6tHO!`}1 acceptable form of reciprocity 合理的互惠条件
@ AHm!9?o acceptable rate 适当利率；适当汇率
( wDm*bZ* acceptance agreement 承兑协议
{'?)FX*W acceptance for honour 参加承兑
A1'hlAGF acceptor 承兑人；接受人；受票人
u0 aJu acceptor for honour 参加承兑人
<h%O?mkC accident insurance 意外保险
{;toI Accident Insurance Association of Hong Kong 香港意外保险公会
4#x 5MM accident insurance scheme 意外保险计划
$3`> {3x$ accident year basis 意外年度基准
::Ke ^dp accommodation 通融；贷款
{~!q`Dr3?q accommodation bill 通融票据；空头票据
@1.QE yX G accommodation party 汇票代发人
?0?
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Q_* "SRz account book 帐簿
S5~VD ?O, account collected in advance 预收款项
HEA#b d\ account current book 往来帐簿
,@1p$n account of after-acquired property 事后取得的财产报告
A+6 n# account of defaulter 拖欠帐目
\drqG&wl account payable 应付帐款
qmO6,T-| account payee only [A/C payee only] 只可转帐；存入收款人帐户
@1*ohdHH account receivable 应收帐款
"k]CW\H6z account receivable report 应收帐款报表
l^ZI* z7N account statement 结单；帐单；会计财务报表
/VmR<C?h account title 帐户名称；会计科目
$o$
maA0 accountant's report 会计师报告
d>;&9;)H Accountant's Report Rules 会计师报告规则
2gO2jJlv accounting and auditing procedure 会计与审计程序；会计与核数程序
MZ Aij Accounting Arrangements 《会计安排》
R|O 8RlH accounting basis 会计基础
HGm 3+ , accounting by Official Receiver 破产管理署署长呈交的帐目
6qcO?U Accounting Circular 《会计通告》
@-UL`+ accounting class 会计类别
'YNT8w/3 accounting date 记帐日期；会计结算日期
wP[t0/dl accounting for money 款项核算
Wu4Lxv]B4 Accounting Officer 会计主任
? 5_7;Ha accounting period 会计报告期；会计期
=FE|+!>PA accounting policy 会计政策；会计方针
mM`wITy accounting practice 会计惯例
iw*Nq,( accounting principle 会计准则
afYc\-" accounting record 会计记录
/|xra8?H[ accounting report 会计报告
J7r|atSk Accounting Services Branch [Treasury] 会计事务部〔库务署〕
fS~;>n%R Accounting Society of China 中国会计学会
oc8:r accounting statement 会计报表
PaV-F_2 accounting system 会计制度；会计系统
$<:E'^SAS accounting transaction 会计事项；帐务交易
`PY>Hgb accounting treatment 会计处理
[9 Ss# ~ accounting year 会计年度
sC9&Dgkk accretion 增值；添加
TMY d4 7 accrual 应计项目；应累算数目
I\YV des# accrual basis 应计制；权责发生制
PO 6&bIr accrual basis accounting 应计制会计；权责发生制会计
m0v:\?S: accrue 应累算；应计
&f&z_WU accrued benefit 应累算利益
} CeCc0M accrued charges 应计费用
LX^u_Iu accrued cumulative preference share dividend 应累算的累积优先股股息
u_ABt?' accrued expenses 应累算费用
MEwo }=B accrued interest payable 应付利息；应计未付利息
v4C{<8:X accrued interest receivable 应收利息；应计未收利息
5 ~TdD6} accrued right 累算权益
[Q=dC X9% accruing profit 应累算的利润
'fW6
.0fXa accumulated fiscal reserve 累积财政储备
bV ZMW/w accumulated profit 累积利润；滚存溢利
zN
[2YJ$ accumulated reserve 累积储备
v{}#?=I5 accumulation of surplus income 累积收益盈余
,"B+r6}EF acquired assets 既得资产
Iu$K i acquisition 收购；购置；取得
=i~}84> acquisition cost 购置成本
-jMJAYj V acquisition expenses 购置费用
G "73= 8d acquisition of 100% interest 收购全部股权
lo[.&GD acquisition of control 取得控制权
f o Q#a acquisition of fixed assets 购置固定资产
6`f2-f9%iq acquisition of shell “买壳”
">#wOm+ + acquisition price 收购价
!Q#{o^{Y~ act of God 天灾
lT(oL|{#P acting partner 执事合伙人
;3' .C~ active market 买卖活跃的市场；交投畅旺的市场；旺市
8MSC.0 active partner 积极参与的合伙人
r/SG 4 active trading 交投活跃
_-EyT actual circulation 实际流通
r#XT3qp$d actual cost 实际成本
?M[ A7? actual expenditure 实际开支；实际支出
qAw x2fPu actual income 实际入息；实际收入；实际收益
fFc/
d( actual market 现货市场
w Xsmn1w9 actual price 现货价；实际价格
[7[0^ad actual profit 实际利润
LqA@&H actual quotation 实盘；实际价位；实际报价
|+T1XYG5 actual year basis 按实际年度计算
ztw@Y|<2 actuals 实货
YCP) %} actuarial investigation 精算调查
z<yU-m2h actuarial principle 精算原则
y\ a1i y actuarial report 精算师报告
'0FhL)x?"T Actuarial Society of Hong Kong 香港精算学会
daYx76yP_? actuarial valuation 精算师估值
WL'P)lI5 actuary 精算师
]MxC_V+ P` ad referendum agreement 暂定协议；有待覆核的协定
{7)st
W ad valorem duty 从价税；按值征税
Z,=7Tu bR# ad valorem duty system 从价税制
{~F4WjHJp ad valorem fee 从价费
B[KJ R?> ad valorem tariff 从价关税
7AObC4 g additional allowance 额外免税额
[ i]Ub0Dh7 additional amount for unexpired risk 未过期风险的额外款额
SLh (9%S; additional assessable profit 补加应评税利润
Dc_y M additional assessment 补加评税
@ ;'o2 additional commitment 额外承担
1PpyV f additional commitment vote 额外承担拨款
qzT uxo0B additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
2sJ(awN > additional dependent parent allowance 供养父母额外免税额
92 [; Y additional provision 额外拨款
0zi~p>*nJC additional stamp duty 附加印花税
$ C `;fA additional tax 补加税罚款；补加税款
>(;{C<6|^ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
r wI adjudged bankrupt 被裁定破产
5F~'gLH/F- adjudicated bankrupt 裁定破产人
O VV]x{ adjudication fee 裁定费；评定印花税额手续费；评估契据费
NgY =&W, adjudication of bankruptcy 裁定破产；宣告破产
d!$Z (W0 adjudication of insolvency 裁定无力偿还债务
7k rUKYVo adjusted actual 经调整的实数；调整后的实数
Z:*76PP, adjusted current assets 经调整的流动资产；调整后的流动资产
<TP=oq?I/ adjusted figure 经调整的数字；调整后的数额
l6d$V 9A adjusted liabilities 经调整的负债；调整后的负债
IP(Vr7-v adjusted loss 经调整的亏损；调整后的亏损
L|,!?cSAT 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@Q7T* adjusted profit 经调整的利润；调整后的利润
ypy68_xyW adjusted surplus 经调整的盈余额；调整后的盈余额
- :na: Vsi adjusted value 经调整的价值；调整后的价值
PbmDNKEh{ adjustment 调整；修订；理算〔保险〕
% ClHCoyA adjustment centre 调剂中心
; d J1 adjustment lag 调整过程的时间差距；调整时差
|>#{[wko adjustment mechanism 调整机制
f\jLqZY adjustment of loss 亏损调整
G%s 2P.cd adjustment process 调整过程；调整程序
Y 1 t\iU adjustment range 调整幅度
dUQ DO o administered exchange rate 受管制汇率
= 17t-
[ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
#Jw1IcuH administration expenses 行政费用
*" {lMZ + administration fee 手续费；行政费
Jl&-, Vjb administration in bankruptcy 破产管理
Dp':oJC administration order 遗产管理令
2n|K5FR() administrator 管理人；遗产管理人
3J5!oF{H administrator of the estate 遗产管理人
'JRvP!] admission of debt 债项承认书
2'W<h)m)z admission of proof 接纳债权证明
wbst8 *$ advance 放贷款项；垫付款项；预支款项；预付款项
k<" oiCE advance account 暂支帐目；预付款帐户
[DF,^4g advance compensation 预付补偿金
7D;cw\ | advance from shareholder 股东垫款
s mnS DS advance pending reimbursement 预支以待日后付还
oIduxbA p advanced economy 先进经济体系
6=fSE=]DY advancement 预付；预付财产
{$wjO7Glp advances warrant 垫款令
D`$hPYK|_ advancing 贷出
0`[wpZ adverse balance 逆差
m5r 7 adverse exchange 逆汇
N9v1[~ bv_ advertisement addressed to shareholders 在报章刊登的致股东通告
c\Q7" !e advice for collection 托收通知书
nuw70*ell advice of drawing 提款通知书；汇票通知书
c5u@pvSP advice of payment 付款通知
i ~{Ufi Advisory Committee [Securities and Futures Commission]
ekWePL;rR2 谘询委员会〔证券及期货事务监察委员会〕
FN8NTBk Advisory Committee on Diversification 经济多元化谘询委员会
8]U{;|'; affidavit 誓章；遗产申报誓章
egq67S affidavit of no receipt 述明无收款的誓章
e=+?K5q{P( affiliate 联号；联营公司；附属公司
SgS~ {4Zx* affiliated company 附属公司；联号；联营公司
28 UU60 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
JW3B'_0 affordability 负担能力
/so8WRu. African Development Bank [AfDB] 非洲开发银行
(G[
*|6m after-acquired property 事后取得的财产
TZY3tUx0|G after-hours dealing 市后交易
{qN 5MsY after-tax profit 税后盈利；税后利润；税后溢利
c1E'$-
K@ agency agreement 代理协议
6x%h6<#xh* agency expenses 代理机构的开支
'LE =6{# agency fee 代理费
}n4V|f- Agency Law 《代理法》
LILQ\I<<' agent 代理人；承销人
3GUZ;jdn agent of company 公司代理人
/\4'ddGU agent's fee 代理人费；经纪费
C,v(:ZE$J7 aggregate 总计；总数；总体数字
jbS\vyG aggregate amount 总款额；总额
& M.66O@ aggregate assets and liabilities 总体资产与负债
$d_|NssvU aggregate at constant price 按固定价格计算的总体数字
z{ o'
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lc~%= aggregate gross position 总持仓量
:gep:4&u aggregate limit 总限额
2fWTY0 aggregate of salaries tax 合计薪俸税
-(~!Jo_*' aggregate performance 总体表现；总体业绩
$7rq3y aggregate supply 总体供应
z}*9uZ aggregate surplus 总盈余
}#&#^
B#?O aggregate total 整体总额
TztAZ2C aggregate value 总值；合计价值
/(.mp<s 0 aggregated basis 合计基准
W 7 #9jo aggregated net chargeable income 合计应课税入息实额
p_${Nj aggregation 合并计算；合计；总和
n}!PO[m~ aggregation of incomes of husband and wife 夫妇入息合并计算
<gQI q{B? aggregation of property 财产的总和
. MP !` agio 差价；贴水
.P7"e5g e 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》
(A~/ ' 0/ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
V4KMOYqm 《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》
4*Hgv:0?kI Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
cT!\{ ~ 《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》
5Hw~2 ?a, Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
v5QqS8u_C 《香港政府和大韩民国政府关于相互促进和保护投资协定》
2 AO~HxF agreement for a settlement 授产协议
jAm3HI
agreement for assignment 转让协议
MM x9(`t*. agreement for sale 售卖协议；买卖协议
PqiB\~o@Z agreement for sale and purchase 买卖协议
)|DM~%$QM agreement for the payment of interest 支付利息协议
\E*d\hrl{ agreement for the repayment of money 还款协议
NbU [l agreement of reinsurance 再保险协议
id2j7|$, Agricultural Bank of China 中国农业银行
F7O(Cy"1 air passenger departure tax 飞机乘客离境税
-bS SP!f Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
2kIa*#VOJ airport tax 机场税
7Z-O_h3;)@ alcohol duty 酒精税
f]\CD<g3|E alienation 让与；让渡；转让
<U!`J[n% alimony 生活费；赡养费
4Za7^c. All Ordinaries Index [AOI] 所有普通股指数
&GB:|I'%7 all risks 全险；综合险
WRrd' { sB All Sales Record for Stock Market 《股票市场成交报告》
)~HUo9K9 Allied Capital Resources Limited 新联财务有限公司
& I (#Wy3 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
hNH'XQxO allocation letter 拨款信件
YTexv;VNb| allocation of fund 分配款项；预留款项
\l]DQaOEe allocation of profit 利润分配；溢利分配
3 <
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aD=A^kt x allotment 分配；配股
SU/BQ3 allotment notice 股份配售通知；配股通知
BA%pY|"Q allotment of shares 股份分配
Zw ^kmSL" allowable 可获宽免；免税的
!AKg m'Nw allowable business loss 可扣除的营业亏损
+ayos[<0# allowable expenses 可扣税的支出
%\H|B0 allowance 免税额；津贴；备抵；准备金
](wvu(y \E allowance for debts 债项的免税额
Ns7(j - allowance for depreciation by wear and tear 耗损折旧免税额
Q2F+?w;, allowance for funeral expenses 殡殓费的免税额
O4 ^8jK} allowance for inflation 为通货膨胀而预留的款项；通胀准备金
t ]_VG allowance for repairs and outgoings 修葺及支出方面的免税额
Pyb Z)5u allowance to debtor 给债务人的津贴
LRb{hUt= alteration of capital 资本更改
zY"1drE> G alternate trustee 候补受托人
@M5#S7q"; amalgamation 合并
9B w|(J ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
5
( {t4dm ambit of charges 征税范围；收费范围
&'
Ne! o8 amended valuation 经修订的估值
9&_<f }ou American Commodities Exchange 美国商品交易所
C0}I E,] American Express Bank Limited 美国运通银行
X@LRsg American Stock Exchange 美国证券交易所
-/ g B|J amortization 摊销
GJtZ&H amount due from banks 存放银行同业的款项
&'}RrW-s amount due from banks abroad 存放海外银行同业的款项
}DK7'K amount due from holding companies 控股公司欠款
:=/>Vbd: ) amount due from local banks 存放本港银行同业的款项
T
QSzx%i2 amount due to banks 银行同业的存款
d [V;&U amount due to banks abroad 海外银行同业的存款
qx4I_% amount due to holding companies 控股公司存款
IbP#_Vt amount due to local banks 本港银行同业的存款
sU@nc!&Y@ amount due to outport banks 外埠银行同业的存款
Ux}(?Z amount for note issue 发行纸币的款额
E~gyy]8& amount of bond 担保契据的款额
4bw4cqY ; amount of consideration 代价款额
V I'hb'2 amount of contribution 供款数额
),ma_{$N amount of indebtedness 负债款额
f'VX Y- amount of principal of the loan 贷款本金额
i-6F:\; amount of rates chargeable 应征差饷数额
+E.GLn2 / amount of share capital 股本额
<oX7P69 amount of sums assured 承保款额
] A<~XIu amount of variation 变动幅度
fH > NJK; amount of vote 拨款数额
;bL EL"x% amount payable 应付款额
{yB&xj[z amount receivable 应收款额
aM:nOt" S1 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
8= Z9T<K analysis 分析
p%R ancillary risk 附属风险
kT'u1q$3Vo annual account 周年帐目；周年帐目报表；年度决算；年结
elFtBnL' annual accounting date 年结日期
W^] 3XJP annual allowance 每年免税额；年积金；年度津贴；年津
.b6VQCS~9 annual balance 年度余额
s#t Zg annual disposable income 每年可动用收入
YtfVD7m annual estimates 周年预算
<F=xtyl7 annual fee 年费
>w^YO25q annual general meeting 周年大会
k+8q{5>A< annual growth rate 年增率；每年增长率
Ju
:CMkv annual long-term supplement 长期个案每年补助金
6DuEL=C annual pensionable emolument 可供计算退休金的年薪
[3--(#R\}? annual report 年报
:kf`? u Annual Report on the Consumer Price Index 《消费物价指数年报》
`R=HKtr? annual return 周年报表；周年申报表；每年报税表格
GP:77)b5 Annual Return Rules 《周年报表规则》
_G.>+!"2/
annual review of consumer prices 每年消费物价回顾
UM6(s@ $ annual roll-forward basis 逐年延展方式
"G@g" gP annual salary 年薪
mM-8+ H?~b annual statement 年度报表；年度决算表
*Ie7{EhJ' 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
<c,u3cp annuitant 年金受益人
0Pe>Es|^A# annuity 年金
NF0%}II&xK annuity contract 年金合约
o)2W`i & annuity on human life 人寿年金
\DD0s8 antecedent debt 先前的债项
V` 1/SQX ante-dated cheque 倒填日期支票
x"{'&J[hx anticipated expenditure 预期开支
2h=!k|6 anticipated net profit 预期纯利
\,7}mdQSv anticipated revenue 预期收入
pD01,5/ anti-inflation measure 反通货膨胀措施
_Gjk;|Sx<I anti-inflationary stance 反通货膨胀立场
70;Jl).\{ apparent deficit 表面赤字
[.S#rGYk apparent financial solvency 表面偿债能力
frT]5?{ apparent partner 表面合伙人
A' /KUi application for personal assessment 个人入息课税申请书
cdZ~2vk application of fund 资金应用
AG?d G j^ application to release as liquidator and to destruct the books of accounts and documents
OI0;BB Z 申请免除清盘人职务及毁灭帐簿与文件
d~`x )B( appointed actuary 委任精算师
JMz;BAHT appointed auditor 委任核数师；委任审计师
7e#? e+5+A appointed trustee 委任的受托人
Tp_L% F appointer 委任人
T|dY
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]5$eAYq apportionment 分配；分摊
[zlN !.Z Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
=IW?WIXk apportionment formula 分摊方程式
*EZHJt9 apportionment of estate duty 遗产税的分摊
U 9A~9"O appraisal 估价；评估
ulkJR-""& appreciable growth 可观增长
(Xq )p y9 appreciable impact 显着影响
)Ib<F 7 v appreciable increase 可观增长
-: Ia^{YN appreciation 增值；升值
'=G|Sq^aO appreciation against other currencies 相对其他货币升值
f/Hm{<BY
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
.72S o T appreciation tax 增值税
sh`s /JRf appropriation 拨款；拨用；拨付
S!G(a"<W appropriation account 拨款帐目
/`6ZAo m9 Appropriation Bill 拨款法案
Qkd<sxL appropriation-in-aid system 补助拨款办法
qLT>Mz)$ % approved assets 核准资产
!>e5z|1 approved basket stock 认可一篮子证券
}c`fW& approved budget 核准预算
X(\fN[; approved charitable donation 认可慈善捐款
weE/TW\e approved charitable institution 认可慈善机构
Mc%Nf$XQ approved currency 核准货币；认可货币
U F<uU-C" approved estimates 核准预算
pSr{>;bN approved estimates of expenditure 核准开支预算
l#H#+*F approved overseas insurer 核准海外保险人
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rrG/3 approved overseas trust company 核准海外信托公司
'iGzkf}j approved pooled investment fund 核准汇集投资基金
$;/}?QY( approved provident fund scheme 认可公积金计划
MV\|e1B} approved provision 核准拨款
HaYE9/xS approved redeemable share 核准可赎回股份
2#<xAR approved regional stock 认可地区性证券
%QKRFPYhS approved retirement scheme 认可退休金计划
0 0SbH$SU approved subordinated loan 核准附属贷款
1}:bqI.<W arbitrage 套戥；套汇；套利
x7<\] 94 arbitrageur 套戥者；套汇者
=}v}my3y" arbitrary amount 临时款项
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"_k3 arrangement 措施；安排；协定
PG_0\'X)/w arrears 欠款
H N. 3 arrears of pay 欠付薪酬
u\LFlX0sO arrears of revenue 逾期未收税款；逾期未收的帐项
hvuIxqv !y articles of association 组织章程；组织细则；组织章程细则
%9M ~f* Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
0LfU=X0#7 ascertainment of profit 确定利润
z 6?)3' "Asia Clear" “亚洲结算系统”
lm xr oHE Asia Commercial Bank Ltd. 亚洲商业银行有限公司
B,K>rCZ/ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
FcRW;e8- Asian Development Fund [ADF] 亚洲发展基金
I rcp``g Asian dollar bond 亚洲美元债券
9f ',7i Asian dollar market 亚洲美元市场
USVqB\# Asian dollar rate 亚洲美元利率
KTn}w:+B\ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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^@ asked price 沽盘；喊价；索价；卖方报价
3v
mjCm assessable income 应评税入息
N^pJS6cJkl assessable loss 应评税亏损
<oWB0% assessable profit 应评税利润
LwK+:4 $ assessable value 应评税值
(q4),y<: [ assessed profit 估定利润
q&Gz ] assessed value 经评估价值
eOXHQjuj assessment 评税；评定；估价；评税单
&p}$J )q assessment number 评税编号；估价编号
8 XICF assessment of additional tax 补加税评税
$`wMX{ assessment of performance 业绩评估；实绩评价
H~+ l7OhV Assessor 评税主任
awOd_![c' asset price bubbles 资产价格泡沫
cu% C" asset-backed securities 具资产保证的证券
H]$)Eg%6 assets accretion 资产增值
lNL6M%e$Q assets and liabilities 资产与负债
#%D_Y33; assets betterment statement 资产递增表；资产改进表
t: IN,Kl4 assets lending 实物放款；有抵押贷款
MH{GR)ng:9 assets of the company passing on the death 死者去世时转移的公司资产
05spovO/' assets pledged as security for liabilities 用作负债抵押的资产
;[W"m lM assets portfolio 资产投资组合
K,w"_T assets price 资产价格
;w %*M}`5 assets quality 资产质素
cFJ-Mkl l assets realization 资产变现
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B7]C]=${m assets securitization 资产证券化
qOUqs'7/] assets situated outside Hong Kong 在香港以外地方的资产
aAA9$ assets stripping 削减资产；拆卖资产
3nu^l'WQ assets value 资产值
+=mkCU assignee 承让人
Y;e,Gq` assignment 转让；转让书；转让契
^~$)F_`" assignment of interest 权益转让
RgGyoZ assignment of letters patent and trade mark 专利证书及商标转让
_x? uU assignment of property 物业转让；物业转让书
FI<q@HF assignment right 转让权
x,otFp assignor 转让人
g =2Rqi5 associate 有联系的人；有关连人士；相联者；合伙人；联系人
g*F '[Z." Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
RtCkV xaEx associate member 附属会员
5e}A@GyC associated body corporate 相联法人团体
OzQ -7|m'J associated company 相联公司；联属公司
]Lm9^q14m associated corporation 相联法团
dpFVN[\oK Association of Chartered Certified Accountants [ACCA] [United Kingdom]
,uPJ_oZs 公认会计师公会〔英国〕
_ ^ 'I Association of Futures Exchange Brokers 香港期货经纪协会
xritonG/F Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
#~=hn8 association of underwriters 承保人组织
i@B[ eta assumption of control 接管
~>:Z6Le@ assurance 担保；保险；转易；转易书
h?f>X"*|( assurance of interest 权益的转易
Ai/b\:V9S at 19XX price 按一九ＸＸ年价格计算
wo3w tx at a discount 按赔价计算；按贴水价格计算；打折扣
ylB7* >[ at a premium 按溢价计算；按升水价格计算
$ KRI'4 at call 通知付款；按通知
l%`F&8K at constant market price 按固定市价计算
XO9M_*Va at constant price 按固定价格计算
0q*r at cost 按成本计算
1 I*7SkgKv at current market price 按当时市价计算；按现时市价计算
z9p05NFH at current price 按当时价格计算；按现时价格计算
3 HIz9F( at factor cost 按要素成本计算；按生产要素成本计算
Rt{B(L.?< at money-of-the-day price 按付款当日价格计算
"F}'~HWZp at or better 按指定或较佳价位〔买卖指令〕
E^rb cGJ at par 按面值计算；平价
=Me5ft w at sight 见票即付
sj8~?O at the close 按收市盘
Ht-t1q at the opening 按开市盘
[b/k3&O' attestation 见证；见证条款
tBm_YP[ at-the-money option 平价期权
M#4QQ } F. attorney 受权人；受托代表人
0UH*\<R attornment 新拥有人承认书
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beQZG attributable profit 可归属利润
uU> wg*m attributable share value 可归属股份价值
8srBHslI Auckland Stock Exchange 奥克兰证券交易所
#!9S}b$ auction 拍卖
wBInq~ K_ auctioneer 拍卖商
xxm%u9@s audit 审计；核数
Wfz\ `y Audit Commission 审计署
DEw8*MN Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
s%!`kWVJ. 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〕
/% I7Vc audit review 帐目审查
V=X:= Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
; h`0ir4[A audited account 审计帐目；经审计的帐目
qA:#iJ8w audited annual account 经审计的周年帐目
O 0:)X)b audited balance sheet 经审计的资产负债表
if)Y9:{r^ auditor 核数师；核数主任；审计师
k` {@pt. auditor's certificate 核数师证明书；审计师证明书
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auditor's report 核数师报告；审计师报告
X/; p-KX Aussie bond 澳元债券
c=;:R0_'t austerity budget 紧缩预算
N,J9Wu ZJ\ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
=B ];?% Australia All Ordinaries Index 澳洲所有普通股票指数
1Fe^Qb5G Australian Dollar [AUD] 澳元
NB7Y{)
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.,i(2^ Australian Securities Commission 澳洲证券事务监察委员会
S#b-awk Australian Society of Certified Practising Accountants 澳洲执业会计师公会
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V Australian Stock Exchange 澳大利亚证券交易所
/{{UP- Austrian Schilling [ATS] 奥地利先令
`Bw9O%]-S authentication 认证；鉴证
enTW0U} authority to purchase 委托购买证；委购书
{Rear 2 authorization 认可；核准；授权；授权书
`Rd m-[& authorization by direction 指示授权
CAU0)=M authorization by instruction 指令授权
0vG yI> authorization by warrant 令状授权
97,rE$bC authorization of unit trust 单位信托的认可
20TCG0% x authorized agent 指定代理人
Otz E:qe authorized capital 法定资本
-L3|& O_ authorized clerk 出市员
6 8iV/ 7 authorized dealer 认可交易商
Nk;iiz+ _p authorized financial institution 认可财务机构
Y2R \]FrT authorized fund 认可基金
t UR c bwV authorized fund house 获授权的基金公司；认可基金公司
Fa epDjY8 authorized institution 认可机构
m3 ^/: < authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
{3Y )rY!z authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
BYM3jXWi0v authorized insurer 获授权保险人；获认可承保人
R|P_GN6 > authorized investment 特准投资项目
3:5DL!Sm8J authorized person 获授权人
\#rO!z
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C N2_bz authorized share capital 法定股本
P0i V<T4^ automated quotation system 自动报价系统
phYDs9-K Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
"{E q hR~ 自动交易系统〔香港期货交易所有限公司〕
vZ#!uU^a: automatic adjustment mechanism 自动调整机制
Pz_NDI automatic adjustment system 自动调整系统
tQ~W EC Automatic Clearing House 自动票据交换所
3S BZ> automatic exchange rates accumulation system 自动化汇率累集系统
o:Zd1"Z Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
d vOJW". automatic teller machine [ATM] 自动柜员机
U{ ;l0 2S autopay 自动转帐
e. o;eD}" available assets 可用资产
*RR[H6B^]X available fiscal reserve 现存财政储备
vU*x2fVb} available profit 可用利润
W"Jn(:& Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
#Rew [\$ average 平均；平均数；海损
%>Wbm pIyc average basic salary 平均基本薪金
t ehUD& average consumer expenditure 平均消费开支；一般消费开支
l+wc '= ] average cost 平均成本
.9|u QEL average cost of land production 增辟土地平均成本
3_`szl- average daily turnover 平均每日成交额
j }+5vB|0 average daily wage rate 平均每日工资率
O!Wd5Y average expenditure pattern 平均开支模式
.1 QgK average growth rate 平均增长率
3|rn] yZ average net fixed assets 固定资产平均净值
. -"E^f average of relatives 相对价格平均数
(s hK average price 平均价格
>?YNW average propensity to consume 平均消费倾向；一般消费倾向
@-#T5? average propensity to save 平均储蓄倾向；一般储蓄倾向
O4No0xeWo average rate 平均率
[ B0K average revenue 平均收入；平均收益
BwJuYH7QJ$ average stock 平均库存；平均存货
np WEop> average yearly rent 平均年租
]$M<]w,IJ2 avoidance of double taxation 避免双重课税
cUK\x2 avoidance of tax 避税
