A:
"0]s|ys6< A share Ａ股；甲类股份
U+wfq%Fz abatement of tax 减税；减扣免税额
akB+4?+s) ABN AMRO Bank N.V. 荷兰银行
WG=~GDS> above-the-line expenditure 线上项目支出；经常预算支出
Vp
j[)W%L above-the-line receipt 线上项目收入；经常预算收入
<Gkmk?x`A ABSA Asia Limited 南非联合亚洲有限公司
+ Ssu^ >D absolute change 绝对数值变更
tEE4 "OAy absolute expenditure 实际开支
G~N$bF^R) absolute guideline figure 绝对准则数字
*N!>c&8 absolute interest 绝对权益
N497"H</ absolute order of discharge 绝对破产解除令
I`
+%ab absolute profit margin 绝对利润幅度
qGrUS_~q* absolute value 实值；绝对值
s%l`XW; v absolutely vested interest 绝对既得权益
5`H.{4@ absorbed cost 已吸收成本；已分摊成本
!H/5Ud9 absorption 吸收；分摊；合并
_ q<Ke/ absorption rate 吸收率；摊配率；分摊率
1'Y7h;\~\ ACB Finance Limited 亚洲商业财务有限公司
Q dtGFY4f, acceptable form of reciprocity 合理的互惠条件
&h_do8R acceptable rate 适当利率；适当汇率
g:]X '%Ub acceptance agreement 承兑协议
B A(PWX`H acceptance for honour 参加承兑
" }oH3L acceptor 承兑人；接受人；受票人
=LHz[dSL acceptor for honour 参加承兑人
{]V+C=` accident insurance 意外保险
k2 Y * Accident Insurance Association of Hong Kong 香港意外保险公会
?|,-Bft3 accident insurance scheme 意外保险计划
~![J~CkPS accident year basis 意外年度基准
|QcE5UC accommodation 通融；贷款
7;x}W-`iF accommodation bill 通融票据；空头票据
%MH! L2| accommodation party 汇票代发人
KKJ)BG?qZ account balance 帐户余额；帐户结余
CE;J`; account book 帐簿
CP"
account collected in advance 预收款项
vS'l@`Eg] account current book 往来帐簿
t`oH7)nut account of after-acquired property 事后取得的财产报告
Ia!B8$$'RP account of defaulter 拖欠帐目
u EX+j account payable 应付帐款
tVFydN~ account payee only [A/C payee only] 只可转帐；存入收款人帐户
4<(U/58a* account receivable 应收帐款
`_Fxb@"R account receivable report 应收帐款报表
z3l(4W P account statement 结单；帐单；会计财务报表
u/>+cT6} account title 帐户名称；会计科目
NGq@x%T accountant's report 会计师报告
lz >>{ Accountant's Report Rules 会计师报告规则
)E>nr
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~D1&CT#s Accounting Arrangements 《会计安排》
| w3b! accounting basis 会计基础
2SV} mK U accounting by Official Receiver 破产管理署署长呈交的帐目
ilr'<5 rq Accounting Circular 《会计通告》
QK0-jYG^ accounting class 会计类别
O i-=
Fp accounting date 记帐日期；会计结算日期
A4 accounting for money 款项核算
$-ICTp Accounting Officer 会计主任
[JyhzYf\ accounting period 会计报告期；会计期
o~ J~-$T{ accounting policy 会计政策；会计方针
q88;{?T1 accounting practice 会计惯例
{ Ne5*HFV accounting principle 会计准则
_(1Shm accounting record 会计记录
HBp $
accounting report 会计报告
<7 R+p;y Accounting Services Branch [Treasury] 会计事务部〔库务署〕
ayK?\srw Accounting Society of China 中国会计学会
q\]"}M 8 accounting statement 会计报表
vn(j i= accounting system 会计制度；会计系统
}Md5a% s< accounting transaction 会计事项；帐务交易
A8oTcX_ accounting treatment 会计处理
o<Y[GW1pg accounting year 会计年度
:HW\awv accretion 增值；添加
PPMAj@B}V accrual 应计项目；应累算数目
Wkj0z ]]? accrual basis 应计制；权责发生制
&8xwR accrual basis accounting 应计制会计；权责发生制会计
3<R8_p accrue 应累算；应计
lGZf_X)gA^ accrued benefit 应累算利益
V(c>1xLlz accrued charges 应计费用
= %Z5"] ; accrued cumulative preference share dividend 应累算的累积优先股股息
A\: u5( accrued expenses 应累算费用
|z CT~ # accrued interest payable 应付利息；应计未付利息
4157!w' \y accrued interest receivable 应收利息；应计未收利息
"HwSW4a] accrued right 累算权益
5 ^867
accruing profit 应累算的利润
-XN awpl` accumulated fiscal reserve 累积财政储备
UEeq@ot/ 4 accumulated profit 累积利润；滚存溢利
W:hg*0z-* accumulated reserve 累积储备
XT ` 2Z= accumulation of surplus income 累积收益盈余
rJ=r_v acquired assets 既得资产
+L
U.QI' acquisition 收购；购置；取得
-Wm'@4bH acquisition cost 购置成本
]T X"BH"2 acquisition expenses 购置费用
3)0z( 30 acquisition of 100% interest 收购全部股权
gUWW}*\ U acquisition of control 取得控制权
~`c (7 acquisition of fixed assets 购置固定资产
T:=ST3#m acquisition of shell “买壳”
=;A >1g$ acquisition price 收购价
G5,g$yNs act of God 天灾
?ytY8` PC acting partner 执事合伙人
a>8&B active market 买卖活跃的市场；交投畅旺的市场；旺市
U!O" f active partner 积极参与的合伙人
K'\Jnn active trading 交投活跃
T]UrKj/iF actual circulation 实际流通
,+GS .]8< actual cost 实际成本
j {&$_ actual expenditure 实际开支；实际支出
Bk2j |7
actual income 实际入息；实际收入；实际收益
tTE]j-uT actual market 现货市场
$eiW2 @ actual price 现货价；实际价格
p>9|JMk actual profit 实际利润
20Z=_}, actual quotation 实盘；实际价位；实际报价
d\-v+'d*+ actual year basis 按实际年度计算
G(;R+%pu actuals 实货
I#UL nSJ3 actuarial investigation 精算调查
F_.1^ XM actuarial principle 精算原则
F_d>@-< actuarial report 精算师报告
WG] ` S y Actuarial Society of Hong Kong 香港精算学会
q{C D :I:- actuarial valuation 精算师估值
U
uEm{ actuary 精算师
Dt:NBN ad referendum agreement 暂定协议；有待覆核的协定
Iq@&?,W ad valorem duty 从价税；按值征税
KD^n7+w% ad valorem duty system 从价税制
@fh:lsw ad valorem fee 从价费
LMHii Os, ad valorem tariff 从价关税
w`I+ 4&/h additional allowance 额外免税额
A{%LL r: additional amount for unexpired risk 未过期风险的额外款额
a&Z;$ additional assessable profit 补加应评税利润
Bg. additional assessment 补加评税
Oj8xc !d' additional commitment 额外承担
Dp-j(F additional commitment vote 额外承担拨款
x T1MW additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
a^g}Z7D'T additional dependent parent allowance 供养父母额外免税额
Z9q1z~qSQ additional provision 额外拨款
XIBm8IkF additional stamp duty 附加印花税
aJLc&o 8Yg additional tax 补加税罚款；补加税款
M4)Y %EPc Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
`l ?(zy:R adjudged bankrupt 被裁定破产
Ejt?B')aB5 adjudicated bankrupt 裁定破产人
A_g\Fa[jG adjudication fee 裁定费；评定印花税额手续费；评估契据费
lS{ ^*(a adjudication of bankruptcy 裁定破产；宣告破产
~FnuO!C adjudication of insolvency 裁定无力偿还债务
$ EG9V++b3 adjusted actual 经调整的实数；调整后的实数
9_x rw: 4 adjusted current assets 经调整的流动资产；调整后的流动资产
e7r3o,! adjusted figure 经调整的数字；调整后的数额
9c{T|+ ] adjusted liabilities 经调整的负债；调整后的负债
5;@2SY7 , adjusted loss 经调整的亏损；调整后的亏损
]ONBr(M\ 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
F60?% g g adjusted profit 经调整的利润；调整后的利润
C;0VR adjusted surplus 经调整的盈余额；调整后的盈余额
V;d<S @$ adjusted value 经调整的价值；调整后的价值
U8OVn(qV adjustment 调整；修订；理算〔保险〕
$CDRIn50 adjustment centre 调剂中心
_[h!r;DsG adjustment lag 调整过程的时间差距；调整时差
t~%( Zu>S adjustment mechanism 调整机制
6
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${{[g16X adjustment process 调整过程；调整程序
WI1DL&*B@< adjustment range 调整幅度
snP]&l+ administered exchange rate 受管制汇率
2(k m ]H^ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
I#/"6%e administration expenses 行政费用
Yy0U2N [i administration fee 手续费；行政费
t1ers> h administration in bankruptcy 破产管理
*X
uI A-9 administration order 遗产管理令
PckAL administrator 管理人；遗产管理人
NtNCt;_R7 administrator of the estate 遗产管理人
d)kO W!5\ admission of debt 债项承认书
\3T[Cy|5| admission of proof 接纳债权证明
d >O/Zal advance 放贷款项；垫付款项；预支款项；预付款项
89UR w9 advance account 暂支帐目；预付款帐户
a
y$CUw advance compensation 预付补偿金
pfQ3Y$ z advance from shareholder 股东垫款
qRL45 [ K advance pending reimbursement 预支以待日后付还
Ac'pu,v advanced economy 先进经济体系
gjzU%{ T ? advancement 预付；预付财产
,z~"Mst advances warrant 垫款令
NAX`y2z advancing 贷出
(Rsf;VPO adverse balance 逆差
=klfCFwP adverse exchange 逆汇
f h:w mc' advertisement addressed to shareholders 在报章刊登的致股东通告
nh? JiH
{ advice for collection 托收通知书
X*M2 O%g`L advice of drawing 提款通知书；汇票通知书
{Ga=; 0 advice of payment 付款通知
nd"$gi Advisory Committee [Securities and Futures Commission]
]fSpG \yU 谘询委员会〔证券及期货事务监察委员会〕
e_}tK1 XY Advisory Committee on Diversification 经济多元化谘询委员会
Q@[ (0R1 affidavit 誓章；遗产申报誓章
U~w8yMxX affidavit of no receipt 述明无收款的誓章
O-ppR7edh affiliate 联号；联营公司；附属公司
oG\lejO affiliated company 附属公司；联号；联营公司
<B!DwMk;. affirmation [estate duty] 非宗教式宣誓〔遗产税〕
NH4T*R)Vz affordability 负担能力
1[!7xA0 j African Development Bank [AfDB] 非洲开发银行
:OV6R , after-acquired property 事后取得的财产
U+[h^M $U after-hours dealing 市后交易
j >G|Xv after-tax profit 税后盈利；税后利润；税后溢利
5| Oj\L{ agency agreement 代理协议
{E.A?yej9 agency expenses 代理机构的开支
B:ugEAo_ agency fee 代理费
+1^L35\@ Agency Law 《代理法》
y?Pw6;e. agent 代理人；承销人
v > s, * agent of company 公司代理人
4 '"WD0 agent's fee 代理人费；经纪费
=R)w=ce aggregate 总计；总数；总体数字
Cx&l0ZXHEX aggregate amount 总款额；总额
wQ8<%qi"L aggregate assets and liabilities 总体资产与负债
[-Xah]g aggregate at constant price 按固定价格计算的总体数字
e?p Q uF~ aggregate demand 总需求
t/@ t_6m}* aggregate gross position 总持仓量
i,rX. K}X aggregate limit 总限额
+&G]\WX< aggregate of salaries tax 合计薪俸税
(9b%'@A@m aggregate performance 总体表现；总体业绩
T^q^JOC4 aggregate supply 总体供应
c4.2o<(Xt aggregate surplus 总盈余
+Jm[IN aggregate total 整体总额
pTT00 `R aggregate value 总值；合计价值
N~P1^x~ aggregated basis 合计基准
5> !N)pA aggregated net chargeable income 合计应课税入息实额
'EN80+xYX aggregation 合并计算；合计；总和
FSkLR h aggregation of incomes of husband and wife 夫妇入息合并计算
`6(Zc"/
\m aggregation of property 财产的总和
yd[4l%G(zS agio 差价；贴水
ZC`VuCg2O 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》
$ xis4/2 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
$4Dr + Z
H 《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》
3R)|DGql=1 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
)4N1EuD6 《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》
]|u7P{Z"R Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
X^rFR k 《香港政府和大韩民国政府关于相互促进和保护投资协定》
53>(2 _/[r agreement for a settlement 授产协议
<d O ~; agreement for assignment 转让协议
LI< Emez agreement for sale 售卖协议；买卖协议
G8' agreement for sale and purchase 买卖协议
ab`9MJ c; agreement for the payment of interest 支付利息协议
sRZ?Ilua6 agreement for the repayment of money 还款协议
F L b agreement of reinsurance 再保险协议
g _ 0| `Sm Agricultural Bank of China 中国农业银行
u8gqWsvruM air passenger departure tax 飞机乘客离境税
0`Uw[Er& Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
=Y*@8=V airport tax 机场税
"{Hl ! Zq/ alcohol duty 酒精税
pu_?) U alienation 让与；让渡；转让
]x(6^:D5 alimony 生活费；赡养费
cj[x% eK> All Ordinaries Index [AOI] 所有普通股指数
N KTy!zWh all risks 全险；综合险
w`v` aw] All Sales Record for Stock Market 《股票市场成交报告》
WVz2 b zj Allied Capital Resources Limited 新联财务有限公司
|T]&8Q)S all-items index [Consumer Price Index] 总指数〔消费物价指数〕
y`z4S, allocation letter 拨款信件
,L4zhhl!_ allocation of fund 分配款项；预留款项
>v f-,B allocation of profit 利润分配；溢利分配
f :6 F5G allocation warrant 拨款令
^]Q.V allotment 分配；配股
%<8r`BMo allotment notice 股份配售通知；配股通知
WJ^]mpH9 allotment of shares 股份分配
*9| p}q9n allowable 可获宽免；免税的
7 U-}Y allowable business loss 可扣除的营业亏损
A~X\ dcn allowable expenses 可扣税的支出
=yoR>llbBC allowance 免税额；津贴；备抵；准备金
a8-V` allowance for debts 债项的免税额
Frz allowance for depreciation by wear and tear 耗损折旧免税额
cc>b#&s allowance for funeral expenses 殡殓费的免税额
lnK allowance for inflation 为通货膨胀而预留的款项；通胀准备金
7{7Y[F0 allowance for repairs and outgoings 修葺及支出方面的免税额
9E Y`j,{4 allowance to debtor 给债务人的津贴
rz&'wCiOO alteration of capital 资本更改
j-VwY/X alternate trustee 候补受托人
UZ "!lpg amalgamation 合并
sb hzER ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
K;w2qc.+ ambit of charges 征税范围；收费范围
T 8%!l40v amended valuation 经修订的估值
EhW"s%Q American Commodities Exchange 美国商品交易所
An ^)K American Express Bank Limited 美国运通银行
qM6hE.J American Stock Exchange 美国证券交易所
!\'H{,G amortization 摊销
:{VXDT" amount due from banks 存放银行同业的款项
i7cUp3 amount due from banks abroad 存放海外银行同业的款项
l<+PA$+}} amount due from holding companies 控股公司欠款
%nG>3.% amount due from local banks 存放本港银行同业的款项
^Wn+G8n amount due to banks 银行同业的存款
Fn I}N;" amount due to banks abroad 海外银行同业的存款
#) @#Qd amount due to holding companies 控股公司存款
\S1W,H| amount due to local banks 本港银行同业的存款
sKJr34 amount due to outport banks 外埠银行同业的存款
0-;>O|U3 amount for note issue 发行纸币的款额
8 nL9#b amount of bond 担保契据的款额
SlHDBr!.z amount of consideration 代价款额
t0r0{: amount of contribution 供款数额
+@yU ` amount of indebtedness 负债款额
g-B{K "z amount of principal of the loan 贷款本金额
g^x=y amount of rates chargeable 应征差饷数额
^2{ 6W6= amount of share capital 股本额
G e5Yz.Q v amount of sums assured 承保款额
l)~ U8 amount of variation 变动幅度
lw99{y3<< amount of vote 拨款数额
E'98JZ5ga amount payable 应付款额
*j,bI Y&se amount receivable 应收款额
)=`DEbT Amsterdam Stock Exchange 阿姆斯特丹证券交易所
T>7N "C analysis 分析
m{$}u@a ancillary risk 附属风险
H_Va$}8z annual account 周年帐目；周年帐目报表；年度决算；年结
sINf/mv+ annual accounting date 年结日期
M d8(P23hS annual allowance 每年免税额；年积金；年度津贴；年津
sC.r$K+ k5 annual balance 年度余额
`9gV8u annual disposable income 每年可动用收入
>B=s+ }/ME annual estimates 周年预算
7l[ @c|e annual fee 年费
uB3VCO.;_ annual general meeting 周年大会
~WORC\kCW annual growth rate 年增率；每年增长率
!]Qk?T~9- annual long-term supplement 长期个案每年补助金
IG{Me annual pensionable emolument 可供计算退休金的年薪
+rA#]#hN annual report 年报
GAZRQ Annual Report on the Consumer Price Index 《消费物价指数年报》
V5i}^%QSs annual return 周年报表；周年申报表；每年报税表格
kFY2VPP~ Annual Return Rules 《周年报表规则》
?1c7w Ek annual review of consumer prices 每年消费物价回顾
;(J&% annual roll-forward basis 逐年延展方式
x
DN u' annual salary 年薪
N)Q.P'`N annual statement 年度报表；年度决算表
g5"I{ol5T~ 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
')~V=F annuitant 年金受益人
t'0&n3 annuity 年金
UNwjx7usD annuity contract 年金合约
!8T04988j annuity on human life 人寿年金
z5 @i" %f antecedent debt 先前的债项
_+nk3-yQw ante-dated cheque 倒填日期支票
v\MQ?VC anticipated expenditure 预期开支
NZ&ZK@h}. anticipated net profit 预期纯利
ao=e{R) anticipated revenue 预期收入
x?lRObHK anti-inflation measure 反通货膨胀措施
`LLmdm 6i anti-inflationary stance 反通货膨胀立场
_| cSXZ| apparent deficit 表面赤字
4o; ;'P apparent financial solvency 表面偿债能力
k;`1Ia apparent partner 表面合伙人
jkta]#O application for personal assessment 个人入息课税申请书
j|`lOH8 application of fund 资金应用
X }i2 qv application to release as liquidator and to destruct the books of accounts and documents
KdYR?rY 申请免除清盘人职务及毁灭帐簿与文件
& 0\:MJ c appointed actuary 委任精算师
.VNz ( s appointed auditor 委任核数师；委任审计师
?e4H{Y/M appointed trustee 委任的受托人
U`8Er48X appointer 委任人
WagL8BpLx apportioned pro rata 按比例分摊
XP0;Q;WF} apportionment 分配；分摊
7l/lY-zO Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
!lL
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3c7i8b $ apportionment of estate duty 遗产税的分摊
qyF eq]) appraisal 估价；评估
b_6cK# appreciable growth 可观增长
7FyE ? appreciable impact 显着影响
)=X g appreciable increase 可观增长
W)J5[p? appreciation 增值；升值
P0(LdZH6u appreciation against other currencies 相对其他货币升值
[tJn! cMs appreciation of the exchange value of Hong Kong dollar 港元汇值上升
u-s*k*VHoc appreciation tax 增值税
,}@4@ >?K appropriation 拨款；拨用；拨付
zVf79UrK appropriation account 拨款帐目
S]|sK Y Appropriation Bill 拨款法案
rc<Ix appropriation-in-aid system 补助拨款办法
V|B4lGS& approved assets 核准资产
64mD%URT approved basket stock 认可一篮子证券
}CMGK{ approved budget 核准预算
ZzTkEz > approved charitable donation 认可慈善捐款
tP*GYWI48 approved charitable institution 认可慈善机构
!sEhjJV^7 approved currency 核准货币；认可货币
dlCiqY: } approved estimates 核准预算
~E y + approved estimates of expenditure 核准开支预算
FXn98UF Y approved overseas insurer 核准海外保险人
8Dtpb7\o approved overseas trust company 核准海外信托公司
53ZbtEwhwr approved pooled investment fund 核准汇集投资基金
[>pBz3fn, approved provident fund scheme 认可公积金计划
+WR?<*_ approved provision 核准拨款
IHi[3xf< approved redeemable share 核准可赎回股份
@Lf&[_ approved regional stock 认可地区性证券
3 {t[>O; approved retirement scheme 认可退休金计划
_ deEs5i approved subordinated loan 核准附属贷款
6|
o S 5 arbitrage 套戥；套汇；套利
v<g~ EjzCf arbitrageur 套戥者；套汇者
H25Qx;(dTk arbitrary amount 临时款项
pjTJZhT2 I arrangement 措施；安排；协定
gp{C89g P arrears 欠款
j<~T:Tk arrears of pay 欠付薪酬
(`E`xb@E,= arrears of revenue 逾期未收税款；逾期未收的帐项
R) dP=W* articles of association 组织章程；组织细则；组织章程细则
?E+f<jol Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
u kZK*Y9P ascertainment of profit 确定利润
_>;MQ)Km~ "Asia Clear" “亚洲结算系统”
1L'Q;?&2H, Asia Commercial Bank Ltd. 亚洲商业银行有限公司
3RGmmX"?G Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
0%[IG$u)| Asian Development Fund [ADF] 亚洲发展基金
tJ6Q7
J ;n Asian dollar bond 亚洲美元债券
~8mz .ZdY Asian dollar market 亚洲美元市场
hgW1g# Asian dollar rate 亚洲美元利率
`[#id@Z1 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
]1>R8 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
chU YLX}45 asked price 沽盘；喊价；索价；卖方报价
!03JA 9lo assessable income 应评税入息
;L -)$Dy4 assessable loss 应评税亏损
#\}FQl6 assessable profit 应评税利润
Z'2AsT assessable value 应评税值
X0^@ E assessed profit 估定利润
/FC
HF#yK assessed value 经评估价值
~CV.Ci.dG assessment 评税；评定；估价；评税单
NQ[X=a8N assessment number 评税编号；估价编号
ty#6% assessment of additional tax 补加税评税
Zr2T^p5u assessment of performance 业绩评估；实绩评价
\<`o W> Assessor 评税主任
XR7v\rd asset price bubbles 资产价格泡沫
0&I*)Zt9x asset-backed securities 具资产保证的证券
Ly^bP>2i assets accretion 资产增值
)D/ ,QWk assets and liabilities 资产与负债
qWWt5rJ assets betterment statement 资产递增表；资产改进表
lOeX5%$Z assets lending 实物放款；有抵押贷款
!1i-"rR assets of the company passing on the death 死者去世时转移的公司资产
/Mw;oP{&b assets pledged as security for liabilities 用作负债抵押的资产
)f IG4#%\ assets portfolio 资产投资组合
r"{jrBK$ assets price 资产价格
8UgogNR\ assets quality 资产质素
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xjs^3? assets realization 资产变现
3T0-RP* assets refinancing arrangement 资产再集资安排
f R@Cg
sw assets securitization 资产证券化
ilJ`_QN assets situated outside Hong Kong 在香港以外地方的资产
g~.#.S ds assets stripping 削减资产；拆卖资产
Haktr2I assets value 资产值
r5nHYV &7 assignee 承让人
gYrB@W; 2 assignment 转让；转让书；转让契
wL,
-" assignment of interest 权益转让
#>)z}a] assignment of letters patent and trade mark 专利证书及商标转让
=$gBWS assignment of property 物业转让；物业转让书
^W:a7cMw assignment right 转让权
: Bo assignor 转让人
xxl|j$m associate 有联系的人；有关连人士；相联者；合伙人；联系人
~M H ^R1=] Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
L8h!%56s associate member 附属会员
^zO{A ks associated body corporate 相联法人团体
' fb\t , associated company 相联公司；联属公司
9U.Ctx:F associated corporation 相联法团
!i (V.A Association of Chartered Certified Accountants [ACCA] [United Kingdom]
fi*b]a \' 公认会计师公会〔英国〕
$6*Yh-"g Association of Futures Exchange Brokers 香港期货经纪协会
~!PWJ~U Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
L YB @L06a association of underwriters 承保人组织
EZI#CLT[ assumption of control 接管
B?-w<":! assurance 担保；保险；转易；转易书
KU(BY}/ ^ assurance of interest 权益的转易
2 G*u v+= at 19XX price 按一九ＸＸ年价格计算
k ]r4b`x` at a discount 按赔价计算；按贴水价格计算；打折扣
C^4,L
\E at a premium 按溢价计算；按升水价格计算
3fQ`}OcNr at call 通知付款；按通知
`4x Q#K.- at constant market price 按固定市价计算
YU[#4f~ at constant price 按固定价格计算
?G',Q tz<K at cost 按成本计算
tl!dRV92 at current market price 按当时市价计算；按现时市价计算
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at current price 按当时价格计算；按现时价格计算
gM;m{gXYK at factor cost 按要素成本计算；按生产要素成本计算
DMc h88W at money-of-the-day price 按付款当日价格计算
\SQ4yc at or better 按指定或较佳价位〔买卖指令〕
g 3[-[G^5 at par 按面值计算；平价
([rn.b] at sight 见票即付
_,(s at the close 按收市盘
wS9V@ at the opening 按开市盘
rYdNn0mh k attestation 见证；见证条款
"xTVu57Z[ at-the-money option 平价期权
f9>pMfi:@ attorney 受权人；受托代表人
yBs-bp"- attornment 新拥有人承认书
z Gg)R attributable profit 可归属利润
#\Y`? attributable share value 可归属股份价值
F5cN F 5 Auckland Stock Exchange 奥克兰证券交易所
G,?a8( auction 拍卖
KyVzf(^ auctioneer 拍卖商
BRY/[QRqZ audit 审计；核数
yeta)@nH Audit Commission 审计署
;4b=/ 1M' Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Yq|_6zbYf 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
S{&%tj~U audit review 帐目审查
~ <K,P
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
j G{?>^ audited account 审计帐目；经审计的帐目
08 ^f|K audited annual account 经审计的周年帐目
`!I/6d?A audited balance sheet 经审计的资产负债表
)=K8mt0qob auditor 核数师；核数主任；审计师
YV|_y:- auditor's certificate 核数师证明书；审计师证明书
A+dx7anUz auditor's report 核数师报告；审计师报告
|?^qs nB Aussie bond 澳元债券
Ieq _XF]U austerity budget 紧缩预算
:^{KY(3 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
'bM= Australia All Ordinaries Index 澳洲所有普通股票指数
aLm~.@Q Australian Dollar [AUD] 澳元
k BC$dW- Australian Options Market 澳大利亚期权市场
ySiZ@i4 Australian Securities Commission 澳洲证券事务监察委员会
Y(1?uVYW\d Australian Society of Certified Practising Accountants 澳洲执业会计师公会
&)tv4L& Australian Stock Exchange 澳大利亚证券交易所
,G VX1B? Austrian Schilling [ATS] 奥地利先令
j96}E/gF authentication 认证；鉴证
sj/k';#g authority to purchase 委托购买证；委购书
Jv 3G\9_ authorization 认可；核准；授权；授权书
C&qo$C authorization by direction 指示授权
1 U/9=b authorization by instruction 指令授权
qP;1LAX authorization by warrant 令状授权
RZ{O6~VH authorization of unit trust 单位信托的认可
Lks+FW authorized agent 指定代理人
[c1Gq)ht authorized capital 法定资本
pl@K"PRE authorized clerk 出市员
.J @mpJdY authorized dealer 认可交易商
J?Y,3cc. authorized financial institution 认可财务机构
fP4P'e I authorized fund 认可基金
9fbbJ"I+ authorized fund house 获授权的基金公司；认可基金公司
P(@ Q[XQ2 authorized institution 认可机构
N&
F.hi$_ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
\ Qx%7 6 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
{ #?|&n< authorized insurer 获授权保险人；获认可承保人
+ (:Qf +: authorized investment 特准投资项目
(:E@kpK authorized person 获授权人
S`b!sT-sD authorized representative 获授权代表
;J+iwS*Z authorized share capital 法定股本
s Ad b0 A automated quotation system 自动报价系统
}8}`A\ dgV Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
J^#g?RHN>m 自动交易系统〔香港期货交易所有限公司〕
.3_u5N|[=W automatic adjustment mechanism 自动调整机制
fHZ9w K> automatic adjustment system 自动调整系统
t D
8l0 Automatic Clearing House 自动票据交换所
x a]yq% automatic exchange rates accumulation system 自动化汇率累集系统
yI d1J Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Y[PC<-fyf automatic teller machine [ATM] 自动柜员机
aLW3Ub{ h autopay 自动转帐
S w>>]UjU available assets 可用资产
rt*>)GI]b available fiscal reserve 现存财政储备
ipGxi [Vav available profit 可用利润
( ?(gz#- Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
+U ziO#D average 平均；平均数；海损
_0^>^he average basic salary 平均基本薪金
!+Y +P? average consumer expenditure 平均消费开支；一般消费开支
- "H$ &p~ average cost 平均成本
k &5T-\ q average cost of land production 增辟土地平均成本
)n9,?F#l average daily turnover 平均每日成交额
K fVsnL_ average daily wage rate 平均每日工资率
(
6zu*H) average expenditure pattern 平均开支模式
kFkI[WKyZ average growth rate 平均增长率
W58?t6!
= average net fixed assets 固定资产平均净值
{y5 L average of relatives 相对价格平均数
<"p-0=IgJ average price 平均价格
abS~'r14 average propensity to consume 平均消费倾向；一般消费倾向
q6E 'W" Q average propensity to save 平均储蓄倾向；一般储蓄倾向
, :K{ average rate 平均率
:'q$emtY average revenue 平均收入；平均收益
4/ *@cW average stock 平均库存；平均存货
|%XcI3@* average yearly rent 平均年租
|[#Qk 4Ttf avoidance of double taxation 避免双重课税
%o\+R0K avoidance of tax 避税
