A:
` :o4'CG A share Ａ股；甲类股份
8 ,C *4y~ abatement of tax 减税；减扣免税额
.?R!DYC` ABN AMRO Bank N.V. 荷兰银行
9aze>nxh. above-the-line expenditure 线上项目支出；经常预算支出
jz
qyk^X above-the-line receipt 线上项目收入；经常预算收入
%p2Sh)@M ABSA Asia Limited 南非联合亚洲有限公司
y+"X~7EX absolute change 绝对数值变更
| # 47 O absolute expenditure 实际开支
gDQ1?N'8{t absolute guideline figure 绝对准则数字
9y<*8bI absolute interest 绝对权益
9~p[ absolute order of discharge 绝对破产解除令
c(!6^qk]!` absolute profit margin 绝对利润幅度
]ooIr Y8 absolute value 实值；绝对值
)}"wesNo". absolutely vested interest 绝对既得权益
_#r+ !e absorbed cost 已吸收成本；已分摊成本
E`?3PA8 absorption 吸收；分摊；合并
[co% :xJu absorption rate 吸收率；摊配率；分摊率
gP0LCK > ACB Finance Limited 亚洲商业财务有限公司
Bj1? x acceptable form of reciprocity 合理的互惠条件
+VO-oFE | acceptable rate 适当利率；适当汇率
L&u$t}~) acceptance agreement 承兑协议
@cFJeOC| acceptance for honour 参加承兑
czS+<
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S7/eS) SQR acceptor for honour 参加承兑人
K
i'Fn" accident insurance 意外保险
P} 0%-JC Accident Insurance Association of Hong Kong 香港意外保险公会
v":x4!kdX accident insurance scheme 意外保险计划
b:tob0TB accident year basis 意外年度基准
Zc
W:6po> accommodation 通融；贷款
j 2QmxTa! accommodation bill 通融票据；空头票据
/SrCElabP accommodation party 汇票代发人
45,1-? -! account balance 帐户余额；帐户结余
>`A9[`$n account book 帐簿
n:yTeZ=-s4 account collected in advance 预收款项
;c4 gv,q@ account current book 往来帐簿
*Z t# U# account of after-acquired property 事后取得的财产报告
uVJDne,R account of defaulter 拖欠帐目
8W,Jh8N6 account payable 应付帐款
FVaQEMZ^ account payee only [A/C payee only] 只可转帐；存入收款人帐户
P:k>aHnW account receivable 应收帐款
?zw|kl account receivable report 应收帐款报表
X voo= account statement 结单；帐单；会计财务报表
vgfcCcZ_iZ account title 帐户名称；会计科目
D-5VC9{ accountant's report 会计师报告
#a'Ex=%rM Accountant's Report Rules 会计师报告规则
v(Z YS']d2 accounting and auditing procedure 会计与审计程序；会计与核数程序
tjdaaN#,V Accounting Arrangements 《会计安排》
L?WFm n accounting basis 会计基础
g G*X^Uo accounting by Official Receiver 破产管理署署长呈交的帐目
ZWc]$H? Accounting Circular 《会计通告》
MP_ ~<Q accounting class 会计类别
;C3US)j accounting date 记帐日期；会计结算日期
VGpWg rmHk accounting for money 款项核算
O(D ~_O. Accounting Officer 会计主任
2O.i\cH accounting period 会计报告期；会计期
] 6TATPIr accounting policy 会计政策；会计方针
ms*(9l.hOK accounting practice 会计惯例
_kU:Z accounting principle 会计准则
o<COm9)i accounting record 会计记录
0K`#>}W #X accounting report 会计报告
y5?RVlKJ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Ji> o! Accounting Society of China 中国会计学会
n%- R[ vW accounting statement 会计报表
`(_s|-$ accounting system 会计制度；会计系统
KH(%? accounting transaction 会计事项；帐务交易
g MWjk7 accounting treatment 会计处理
<}<zgOT[1! accounting year 会计年度
=cm~vDl[ accretion 增值；添加
lku[dQdk accrual 应计项目；应累算数目
Ye2 {f"F accrual basis 应计制；权责发生制
|=`~-i2W accrual basis accounting 应计制会计；权责发生制会计
/ aZ+T5O accrue 应累算；应计
VUPXO accrued benefit 应累算利益
"alyfyBu'M accrued charges 应计费用
x4;" !Kq\ accrued cumulative preference share dividend 应累算的累积优先股股息
?[g=F <r accrued expenses 应累算费用
"Zl 5 < accrued interest payable 应付利息；应计未付利息
fI{&#~f4C accrued interest receivable 应收利息；应计未收利息
mS(fgq6 accrued right 累算权益
UNom- accruing profit 应累算的利润
Ta(Y:*Ri accumulated fiscal reserve 累积财政储备
[d(U3 8BI accumulated profit 累积利润；滚存溢利
YwDb PX accumulated reserve 累积储备
lQ" p ! accumulation of surplus income 累积收益盈余
pEBM3r!X acquired assets 既得资产
(tIo: j acquisition 收购；购置；取得
i;/5Y'KZ acquisition cost 购置成本
xJ>fm%{5 acquisition expenses 购置费用
OB Otu u. acquisition of 100% interest 收购全部股权
Fl kcU
`j acquisition of control 取得控制权
9 7GV2]-M acquisition of fixed assets 购置固定资产
YG3J$_?y0 acquisition of shell “买壳”
'g C _)rK* acquisition price 收购价
/fZe WU0W act of God 天灾
o4m\~as)Y acting partner 执事合伙人
k5:G-BQ : active market 买卖活跃的市场；交投畅旺的市场；旺市
H *ow\
Ct active partner 积极参与的合伙人
([SU:F!uW( active trading 交投活跃
}001K actual circulation 实际流通
bCo7*<I4 actual cost 实际成本
fZ 0M%f actual expenditure 实际开支；实际支出
=G7m)! actual income 实际入息；实际收入；实际收益
Si8pzd actual market 现货市场
}uJu>'1[G actual price 现货价；实际价格
*5%d XixN actual profit 实际利润
[x+FcXb actual quotation 实盘；实际价位；实际报价
+S> j0m<* actual year basis 按实际年度计算
Al}6q{E9+8 actuals 实货
cAY: AtD actuarial investigation 精算调查
_ FpTFfB actuarial principle 精算原则
ad*m%9Y1Q actuarial report 精算师报告
wSa)* ]% Actuarial Society of Hong Kong 香港精算学会
&dM.
d! actuarial valuation 精算师估值
0AZ")<^~7 actuary 精算师
ZCmgs4W! ad referendum agreement 暂定协议；有待覆核的协定
w_.F'
E ad valorem duty 从价税；按值征税
mq@6Q\Z+ ad valorem duty system 从价税制
ii T"5`KY ad valorem fee 从价费
9oY gl1}d ad valorem tariff 从价关税
* @ 3Ag( additional allowance 额外免税额
K#6P}tf additional amount for unexpired risk 未过期风险的额外款额
em,u(#)& additional assessable profit 补加应评税利润
"i y additional assessment 补加评税
fmU { additional commitment 额外承担
8(pp2r lR additional commitment vote 额外承担拨款
1S{D6#bE additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
&"yx<&c} additional dependent parent allowance 供养父母额外免税额
y0sR6TY)f additional provision 额外拨款
Uwf + additional stamp duty 附加印花税
yv t. additional tax 补加税罚款；补加税款
L
6 c 40 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
> V-A;S: adjudged bankrupt 被裁定破产
[@VP?74 adjudicated bankrupt 裁定破产人
} Yb[ adjudication fee 裁定费；评定印花税额手续费；评估契据费
^E;kgED5 adjudication of bankruptcy 裁定破产；宣告破产
U#lCj0iUt, adjudication of insolvency 裁定无力偿还债务
IwQ"eUnK adjusted actual 经调整的实数；调整后的实数
eD,.~Y#?= adjusted current assets 经调整的流动资产；调整后的流动资产
NjVYLn<.r adjusted figure 经调整的数字；调整后的数额
F Hj"
n B adjusted liabilities 经调整的负债；调整后的负债
ur)9x^y adjusted loss 经调整的亏损；调整后的亏损
}AB, 8n` 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
4 ezEW|S adjusted profit 经调整的利润；调整后的利润
_
T iuY adjusted surplus 经调整的盈余额；调整后的盈余额
] eotc2?u adjusted value 经调整的价值；调整后的价值
jyZ (RB adjustment 调整；修订；理算〔保险〕
aS{|uE] adjustment centre 调剂中心
= bfJ^]R adjustment lag 调整过程的时间差距；调整时差
7%5z p|3 adjustment mechanism 调整机制
@$n e{2J3 adjustment of loss 亏损调整
kZR8a(4D adjustment process 调整过程；调整程序
HVi'eNgo adjustment range 调整幅度
pmuvg6@h administered exchange rate 受管制汇率
@:+8?qcP Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
6n,i0W administration expenses 行政费用
+ O8%Hm administration fee 手续费；行政费
ff]6aR/
UQ administration in bankruptcy 破产管理
Vr ]id administration order 遗产管理令
5eLtCsHz administrator 管理人；遗产管理人
q
?|,O ;? administrator of the estate 遗产管理人
K'L^;z6 admission of debt 债项承认书
r+A{JHnN admission of proof 接纳债权证明
Vc 1\i advance 放贷款项；垫付款项；预支款项；预付款项
;O,+2VzP%^ advance account 暂支帐目；预付款帐户
7?#J~.d5 advance compensation 预付补偿金
dM h:ulIY> advance from shareholder 股东垫款
3eb%OEMYk advance pending reimbursement 预支以待日后付还
Si_ _8D advanced economy 先进经济体系
/5S30 |K advancement 预付；预付财产
sd*p/Q|4 advances warrant 垫款令
gZN8!#h}B advancing 贷出
9B{k , 1
adverse balance 逆差
3x`| adverse exchange 逆汇
<CS(c|7 advertisement addressed to shareholders 在报章刊登的致股东通告
l{5IUuUi advice for collection 托收通知书
T. }1/S"m advice of drawing 提款通知书；汇票通知书
bGN: =Y' advice of payment 付款通知
6Y^23W F Advisory Committee [Securities and Futures Commission]
nr95YSH 谘询委员会〔证券及期货事务监察委员会〕
<f ZyAa3} Advisory Committee on Diversification 经济多元化谘询委员会
?^7t'`z k affidavit 誓章；遗产申报誓章
aRj9E} affidavit of no receipt 述明无收款的誓章
'=39+*6? affiliate 联号；联营公司；附属公司
I@T8I v= affiliated company 附属公司；联号；联营公司
Z_ $%. affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Z-^LKe affordability 负担能力
Y1OCLnK~ African Development Bank [AfDB] 非洲开发银行
(7vF/7BZ|_ after-acquired property 事后取得的财产
= I:.X ; after-hours dealing 市后交易
urbp#G/> after-tax profit 税后盈利；税后利润；税后溢利
i`(XLi}k agency agreement 代理协议
-) w@f~Q agency expenses 代理机构的开支
=m!- m\B/ agency fee 代理费
N :S/SZI Agency Law 《代理法》
| z9*GY6RU agent 代理人；承销人
ZGBd%RWjG_ agent of company 公司代理人
ZT'`hK_up agent's fee 代理人费；经纪费
M||+qd W! aggregate 总计；总数；总体数字
*{YlN}vA aggregate amount 总款额；总额
T/b6f;t-s aggregate assets and liabilities 总体资产与负债
6"wlg!k8 aggregate at constant price 按固定价格计算的总体数字
/z4$gb7Y aggregate demand 总需求
IoxgjUa aggregate gross position 总持仓量
I5`4 Al aggregate limit 总限额
gR&Q3jlIV aggregate of salaries tax 合计薪俸税
SzAJ2:qhl aggregate performance 总体表现；总体业绩
! +a. Ei aggregate supply 总体供应
;ic3).H aggregate surplus 总盈余
|LRe dD7n aggregate total 整体总额
6^V=?~a&z aggregate value 总值；合计价值
pM+ AjPr aggregated basis 合计基准
!<j'E a aggregated net chargeable income 合计应课税入息实额
|nc@"OJ aggregation 合并计算；合计；总和
%>yG+Od5 Z aggregation of incomes of husband and wife 夫妇入息合并计算
IshKH - aggregation of property 财产的总和
' KP@W9j agio 差价；贴水
n&L+wqJ 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》
^&B@Uw 5{ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
"7
4- 4 《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》
dz:E? Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
9Z|jx y 《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》
rx'RSo#1O Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
!`k1:@NZ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
_Us#\+]_: agreement for a settlement 授产协议
Z
8S \@I agreement for assignment 转让协议
?h3Y)5x T agreement for sale 售卖协议；买卖协议
9 { 'N{ agreement for sale and purchase 买卖协议
aAZZ8V agreement for the payment of interest 支付利息协议
}{,^@xdyW agreement for the repayment of money 还款协议
FTX=Wyr agreement of reinsurance 再保险协议
&4 {KV. Agricultural Bank of China 中国农业银行
<Q3oT air passenger departure tax 飞机乘客离境税
RU'=ERYC Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
?5 +.`L 9H airport tax 机场税
K`yRr`pW alcohol duty 酒精税
+Jlay1U& alienation 让与；让渡；转让
AV:h BoO alimony 生活费；赡养费
O_2pIbh All Ordinaries Index [AOI] 所有普通股指数
3r<~ Q7e all risks 全险；综合险
X@'u y<tI- All Sales Record for Stock Market 《股票市场成交报告》
(lXGmx8 Allied Capital Resources Limited 新联财务有限公司
TC N8a/@z all-items index [Consumer Price Index] 总指数〔消费物价指数〕
S AH-p*. allocation letter 拨款信件
cpe+XvBuK allocation of fund 分配款项；预留款项
ZXu>,Jy allocation of profit 利润分配；溢利分配
e|NG"< allocation warrant 拨款令
L(/e&J@>< allotment 分配；配股
/1Qr#OJ(] allotment notice 股份配售通知；配股通知
&V hroHO allotment of shares 股份分配
z#8~iF1 allowable 可获宽免；免税的
'OE&/
C [ allowable business loss 可扣除的营业亏损
."TxX.&HE allowable expenses 可扣税的支出
J & o |QG allowance 免税额；津贴；备抵；准备金
cW ~}:;D4 allowance for debts 债项的免税额
}'5MK allowance for depreciation by wear and tear 耗损折旧免税额
dWM'fg allowance for funeral expenses 殡殓费的免税额
*!4Z#Y allowance for inflation 为通货膨胀而预留的款项；通胀准备金
rK@8/?y5 allowance for repairs and outgoings 修葺及支出方面的免税额
v V'EZ ? allowance to debtor 给债务人的津贴
ob+b <HFv alteration of capital 资本更改
aB*Bz]5;E alternate trustee 候补受托人
5<iV2Hx amalgamation 合并
^7>3a/ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
N/[p < ambit of charges 征税范围；收费范围
Qn^ ' amended valuation 经修订的估值
dl.N.P7}4 American Commodities Exchange 美国商品交易所
dah[:rP,n{ American Express Bank Limited 美国运通银行
mH54j a2 American Stock Exchange 美国证券交易所
}wWKFX amortization 摊销
?# Mr amount due from banks 存放银行同业的款项
8/DS:uM amount due from banks abroad 存放海外银行同业的款项
QsGic lU amount due from holding companies 控股公司欠款
:lX!\(E2 amount due from local banks 存放本港银行同业的款项
H;D>|q amount due to banks 银行同业的存款
Qw z}B amount due to banks abroad 海外银行同业的存款
)bA;?i amount due to holding companies 控股公司存款
Bt[/0>i amount due to local banks 本港银行同业的存款
)}''L{k- amount due to outport banks 外埠银行同业的存款
?RX3MUN amount for note issue 发行纸币的款额
#c!*</ amount of bond 担保契据的款额
K}2Erm%A@y amount of consideration 代价款额
(ScxLf=] amount of contribution 供款数额
#&c I3i amount of indebtedness 负债款额
hMzs*gK amount of principal of the loan 贷款本金额
x*
DarSk amount of rates chargeable 应征差饷数额
7@#>b E 6 amount of share capital 股本额
h&|[eZt?F amount of sums assured 承保款额
HvUxsdT amount of variation 变动幅度
ylUrLQ\ amount of vote 拨款数额
.v]IJfRH* amount payable 应付款额
Hh%I 0# amount receivable 应收款额
c4!^nk] Amsterdam Stock Exchange 阿姆斯特丹证券交易所
osci Z'~ analysis 分析
[N FFB96 ancillary risk 附属风险
iF*:d annual account 周年帐目；周年帐目报表；年度决算；年结
Om \o#{D annual accounting date 年结日期
#:%&x@@c3P annual allowance 每年免税额；年积金；年度津贴；年津
{qD SPo annual balance 年度余额
9 ^o-EC!_ annual disposable income 每年可动用收入
ImCe K annual estimates 周年预算
iy6On,UL annual fee 年费
2^XGGB0 annual general meeting 周年大会
S EORSS annual growth rate 年增率；每年增长率
S,D8F&bg annual long-term supplement 长期个案每年补助金
C #QpQg2 annual pensionable emolument 可供计算退休金的年薪
Pl(Q,e7O] annual report 年报
FRcy`) Annual Report on the Consumer Price Index 《消费物价指数年报》
Twh!X*uQ annual return 周年报表；周年申报表；每年报税表格
@)IjNplYkw Annual Return Rules 《周年报表规则》
r }Ohkr annual review of consumer prices 每年消费物价回顾
J%8(kWQ| annual roll-forward basis 逐年延展方式
Us %T;gW annual salary 年薪
o-;E>N7t annual statement 年度报表；年度决算表
|HU@
> 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
M\C"5%2Mu annuitant 年金受益人
+_s #2 annuity 年金
.R`5 Qds*l annuity contract 年金合约
)js)2L~ annuity on human life 人寿年金
#XK2Ien)Z antecedent debt 先前的债项
M-\Y"]s W ante-dated cheque 倒填日期支票
]5BX :% anticipated expenditure 预期开支
sPd Gw~{ anticipated net profit 预期纯利
,"2 s` YC anticipated revenue 预期收入
R[Ll59- anti-inflation measure 反通货膨胀措施
:#2Bw]z&z anti-inflationary stance 反通货膨胀立场
eeIhed 9
apparent deficit 表面赤字
/{|EAd{ apparent financial solvency 表面偿债能力
832 v"k CD apparent partner 表面合伙人
,/[6e\0~ application for personal assessment 个人入息课税申请书
rMXN[,|v application of fund 资金应用
6Vww;1 J application to release as liquidator and to destruct the books of accounts and documents
]I-Z]m " 申请免除清盘人职务及毁灭帐簿与文件
Rn#KfI:{ appointed actuary 委任精算师
7ByTnYe~S appointed auditor 委任核数师；委任审计师
(
W a appointed trustee 委任的受托人
DvME 1]7) appointer 委任人
~0?mBy!-O apportioned pro rata 按比例分摊
Xsa2( - apportionment 分配；分摊
aF8fqu \ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
jN u9KlN apportionment formula 分摊方程式
Yj%U
>),8 apportionment of estate duty 遗产税的分摊
z
MLK7+ appraisal 估价；评估
b6W2^tr- appreciable growth 可观增长
|l Xc0"H[o appreciable impact 显着影响
uB |Ss appreciable increase 可观增长
m_hN*v
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$`APHjijN appreciation against other currencies 相对其他货币升值
d#6`&MR appreciation of the exchange value of Hong Kong dollar 港元汇值上升
a5 *2h{i appreciation tax 增值税
Y;n Z=9Sw appropriation 拨款；拨用；拨付
Z 1zVw Ha_ appropriation account 拨款帐目
"~E[)^ANxD Appropriation Bill 拨款法案
S2n39 3 appropriation-in-aid system 补助拨款办法
" -_fv5jL approved assets 核准资产
"mX\&%i6\p approved basket stock 认可一篮子证券
~SQ?BoCI[ approved budget 核准预算
%509\;el approved charitable donation 认可慈善捐款
V7#Ff i approved charitable institution 认可慈善机构
6W@UJx}w5 approved currency 核准货币；认可货币
'[J <=2& approved estimates 核准预算
Tskq)N U approved estimates of expenditure 核准开支预算
u83J@nDQ approved overseas insurer 核准海外保险人
P -`M approved overseas trust company 核准海外信托公司
"@evXql3` approved pooled investment fund 核准汇集投资基金
OQ8 bI=?[x approved provident fund scheme 认可公积金计划
hbU+Usx approved provision 核准拨款
-yR.<KnL approved redeemable share 核准可赎回股份
y'FS/=u>0 approved regional stock 认可地区性证券
[qdRUV' approved retirement scheme 认可退休金计划
~jK{ ,$:= approved subordinated loan 核准附属贷款
*eIJwXE arbitrage 套戥；套汇；套利
.R)PJc5^ arbitrageur 套戥者；套汇者
w0|gG+x jS arbitrary amount 临时款项
79nG|Yj|\ arrangement 措施；安排；协定
~UyV< arrears 欠款
3:5 &Aa! arrears of pay 欠付薪酬
<Gav5R c arrears of revenue 逾期未收税款；逾期未收的帐项
iY`%SmB articles of association 组织章程；组织细则；组织章程细则
MWI4Y@1b S Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
PpV'F[|,r ascertainment of profit 确定利润
tS|9fBdCs "Asia Clear" “亚洲结算系统”
Ys
-T0 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
, \X@~ j Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
>a"Z\\dF Asian Development Fund [ADF] 亚洲发展基金
GQ*wc?f3 Asian dollar bond 亚洲美元债券
u4.n gjJ Asian dollar market 亚洲美元市场
,B08i
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SaC d0. h Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
7uT:b!^f[ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
a UxGzMZ asked price 沽盘；喊价；索价；卖方报价
Kh(ZU^{n assessable income 应评税入息
.U"8mP=& assessable loss 应评税亏损
7~9S 9 assessable profit 应评税利润
ygeDc nvR] assessable value 应评税值
!h(|\"
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\(VTt|}By$ assessed value 经评估价值
bfA=3S"0 assessment 评税；评定；估价；评税单
_FXZm50\g{ assessment number 评税编号；估价编号
]E_h assessment of additional tax 补加税评税
<WjF*x p assessment of performance 业绩评估；实绩评价
Vm5c+; Assessor 评税主任
Qd=^S^}( asset price bubbles 资产价格泡沫
V?Z.\~ asset-backed securities 具资产保证的证券
OS4q5;1# assets accretion 资产增值
#
S}Z8 assets and liabilities 资产与负债
[~kdPk assets betterment statement 资产递增表；资产改进表
48 jVRo assets lending 实物放款；有抵押贷款
ikSF)r;*t assets of the company passing on the death 死者去世时转移的公司资产
$B kubWM assets pledged as security for liabilities 用作负债抵押的资产
WJNl 5^ assets portfolio 资产投资组合
N;Dni#tQ` assets price 资产价格
z ^_*& assets quality 资产质素
`Q+ (LBP assets realization 资产变现
n8uv#DsdK assets refinancing arrangement 资产再集资安排
I&MY{f assets securitization 资产证券化
a\IP12F? assets situated outside Hong Kong 在香港以外地方的资产
a^Tm u assets stripping 削减资产；拆卖资产
|fxA|/ s[< assets value 资产值
0q.Ujm=,z assignee 承让人
vohoLeJTj assignment 转让；转让书；转让契
SfJA(v@E assignment of interest 权益转让
N>Eqj>G assignment of letters patent and trade mark 专利证书及商标转让
*?y+e assignment of property 物业转让；物业转让书
/EibEd\ assignment right 转让权
smdZxFl assignor 转让人
tniDF> Rb associate 有联系的人；有关连人士；相联者；合伙人；联系人
lZyG)0t,g Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
E Q4KV associate member 附属会员
&LF`
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"]oO{'1X associated company 相联公司；联属公司
YoN*:jB<M associated corporation 相联法团
bV edF m Association of Chartered Certified Accountants [ACCA] [United Kingdom]
%ST l iJ 公认会计师公会〔英国〕
%| ^OOU } Association of Futures Exchange Brokers 香港期货经纪协会
)x}l3\s Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
*<E]E? association of underwriters 承保人组织
'xhcuVl assumption of control 接管
o;W`4S ^ assurance 担保；保险；转易；转易书
$ e\h}A6 assurance of interest 权益的转易
4( Ov1a> at 19XX price 按一九ＸＸ年价格计算
7SlsnhpW at a discount 按赔价计算；按贴水价格计算；打折扣
tp6M=MC% at a premium 按溢价计算；按升水价格计算
eh4g Q^l at call 通知付款；按通知
28/ ADZ at constant market price 按固定市价计算
mNb ?*3\ at constant price 按固定价格计算
V$"ujRp at cost 按成本计算
QCH}-q) at current market price 按当时市价计算；按现时市价计算
`(1K
at current price 按当时价格计算；按现时价格计算
JYrY[',u at factor cost 按要素成本计算；按生产要素成本计算
[q_`X~3 at money-of-the-day price 按付款当日价格计算
)LJnLo+ at or better 按指定或较佳价位〔买卖指令〕
hq:&wN 7Q at par 按面值计算；平价
s@z}YH at sight 见票即付
by'DQ 00 at the close 按收市盘
]W Zq^'q. at the opening 按开市盘
y" 6 y! attestation 见证；见证条款
}j 2Y5 at-the-money option 平价期权
rC.eyq,105 attorney 受权人；受托代表人
'mH ) d attornment 新拥有人承认书
VA "*6F attributable profit 可归属利润
Xg=x7\V attributable share value 可归属股份价值
GK9/D|h4 Auckland Stock Exchange 奥克兰证券交易所
4q'B<7{Q auction 拍卖
:N<.?%Kf auctioneer 拍卖商
s:2|c]wQ#R audit 审计；核数
~6pr0uyO` Audit Commission 审计署
yC3yij<oR Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
2:BF[c ` 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
9Ro6 fjjE audit review 帐目审查
-29gL_dk. Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
2u"7T_"2D audited account 审计帐目；经审计的帐目
=/u% c! audited annual account 经审计的周年帐目
pG34Qw audited balance sheet 经审计的资产负债表
V7Z4T6j4 auditor 核数师；核数主任；审计师
rQOWLg!" auditor's certificate 核数师证明书；审计师证明书
t~e< z81p auditor's report 核数师报告；审计师报告
L4b:F0 Aussie bond 澳元债券
) c/%
NiN austerity budget 紧缩预算
rwniOQe Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
DNR~_3Aq Australia All Ordinaries Index 澳洲所有普通股票指数
)mJf|W!Z# Australian Dollar [AUD] 澳元
U9&k;` Australian Options Market 澳大利亚期权市场
tV_t6x_. Australian Securities Commission 澳洲证券事务监察委员会
Tx 1 vL Australian Society of Certified Practising Accountants 澳洲执业会计师公会
[97KBoSU Australian Stock Exchange 澳大利亚证券交易所
c9\2YKo Austrian Schilling [ATS] 奥地利先令
anj#@U;! authentication 认证；鉴证
+vNZW@_$D authority to purchase 委托购买证；委购书
ari7 iF ~j authorization 认可；核准；授权；授权书
^A][)* SZ authorization by direction 指示授权
QD TBWM% authorization by instruction 指令授权
8>7RxSF authorization by warrant 令状授权
b1gaj"] authorization of unit trust 单位信托的认可
\.f}W_OF authorized agent 指定代理人
G/d4f?RU authorized capital 法定资本
Q| ,B*b authorized clerk 出市员
:qR=> n= authorized dealer 认可交易商
]N i;w]KE authorized financial institution 认可财务机构
` /"nTB authorized fund 认可基金
jYVE8Y)my authorized fund house 获授权的基金公司；认可基金公司
iJv48#'ii authorized institution 认可机构
( =16PYs authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
y8s!M authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
[3W*9j authorized insurer 获授权保险人；获认可承保人
;uqx@sx ; authorized investment 特准投资项目
`:wvh( authorized person 获授权人
f`8OM}un& authorized representative 获授权代表
Aj9Ji"18za authorized share capital 法定股本
x$wd
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[xfaj'j=@ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
ewuXpv%vwW 自动交易系统〔香港期货交易所有限公司〕
="%W 2 automatic adjustment mechanism 自动调整机制
!@I}mQ ~ automatic adjustment system 自动调整系统
ExSO|g]% Automatic Clearing House 自动票据交换所
Q \]Xm> automatic exchange rates accumulation system 自动化汇率累集系统
5tv<8~:K Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
6 CC &Z> automatic teller machine [ATM] 自动柜员机
- ZW3 autopay 自动转帐
!Y<oN~<%) available assets 可用资产
l;"Ab?P\
available fiscal reserve 现存财政储备
vBvNu<v7te available profit 可用利润
O lfn Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
oyk>vIZ average 平均；平均数；海损
<e)o1+[w average basic salary 平均基本薪金
a`E*\O'd average consumer expenditure 平均消费开支；一般消费开支
_TUt9 } average cost 平均成本
$&Kq*m 0g average cost of land production 增辟土地平均成本
Z~6[ Z average daily turnover 平均每日成交额
mmEp' E average daily wage rate 平均每日工资率
Q}*y$s e! average expenditure pattern 平均开支模式
]DvO:tM average growth rate 平均增长率
|2`"1gt average net fixed assets 固定资产平均净值
H]\Zn%.# average of relatives 相对价格平均数
0rokR&Y-d average price 平均价格
QM5 .f+/ average propensity to consume 平均消费倾向；一般消费倾向
85 |fyX average propensity to save 平均储蓄倾向；一般储蓄倾向
V8-h%|$p3W average rate 平均率
0IT@V5Gdj average revenue 平均收入；平均收益
BHj\G7,S average stock 平均库存；平均存货
B|%tE{F average yearly rent 平均年租
z To8O Pr avoidance of double taxation 避免双重课税
Aaw(Ed avoidance of tax 避税
