A:
j NkobJ1 A share Ａ股；甲类股份
.I
nDyKt abatement of tax 减税；减扣免税额
_%:$sAj ABN AMRO Bank N.V. 荷兰银行
M#;"7Qg above-the-line expenditure 线上项目支出；经常预算支出
` D={l29H above-the-line receipt 线上项目收入；经常预算收入
b,uu dtlH ABSA Asia Limited 南非联合亚洲有限公司
EN;s
8sC! absolute change 绝对数值变更
V3<H 8pL absolute expenditure 实际开支
CWw#0 absolute guideline figure 绝对准则数字
b ]u01T- absolute interest 绝对权益
%+HZ4M+hV absolute order of discharge 绝对破产解除令
$u
P '> absolute profit margin 绝对利润幅度
85Red~-M absolute value 实值；绝对值
,v$Q:n| absolutely vested interest 绝对既得权益
`A ^ absorbed cost 已吸收成本；已分摊成本
ME.a * v absorption 吸收；分摊；合并
\2!1f N absorption rate 吸收率；摊配率；分摊率
; Bwg'ThT ACB Finance Limited 亚洲商业财务有限公司
6t F_u D acceptable form of reciprocity 合理的互惠条件
(rm*K D"] acceptable rate 适当利率；适当汇率
M2lvD & acceptance agreement 承兑协议
yr/G1?k%ML acceptance for honour 参加承兑
S^T
><C acceptor 承兑人；接受人；受票人
]-"G:r acceptor for honour 参加承兑人
d=d* :<Zx accident insurance 意外保险
7oV$TAAf Accident Insurance Association of Hong Kong 香港意外保险公会
lgQ"K(zY accident insurance scheme 意外保险计划
chA7R'+LA accident year basis 意外年度基准
Xli$4 uL
accommodation 通融；贷款
B nUWg ^E accommodation bill 通融票据；空头票据
W!t =9i accommodation party 汇票代发人
Bht! + account balance 帐户余额；帐户结余
WJj5dqatV account book 帐簿
R,dbq4xkl account collected in advance 预收款项
U'k 0; account current book 往来帐簿
fs\A(]`$ account of after-acquired property 事后取得的财产报告
M`) /^S9 account of defaulter 拖欠帐目
c8 Je&y8 account payable 应付帐款
1Y'NG<d _ account payee only [A/C payee only] 只可转帐；存入收款人帐户
H5>?{(m account receivable 应收帐款
a&RH_L jM account receivable report 应收帐款报表
D0^h;wJ=4+ account statement 结单；帐单；会计财务报表
/od DJxJ
k account title 帐户名称；会计科目
.bY
R accountant's report 会计师报告
`IV7\}I| Accountant's Report Rules 会计师报告规则
R9\ )a2 accounting and auditing procedure 会计与审计程序；会计与核数程序
Yhte&,D" Accounting Arrangements 《会计安排》
n#^ii/H accounting basis 会计基础
c*.- mS~Z` accounting by Official Receiver 破产管理署署长呈交的帐目
@L$!hTaP Accounting Circular 《会计通告》
{ hF H6]TA accounting class 会计类别
$Da?)Hz'F accounting date 记帐日期；会计结算日期
L Q0e @5 accounting for money 款项核算
L Iz<fB Accounting Officer 会计主任
o3YW(%cYR accounting period 会计报告期；会计期
C?j: + accounting policy 会计政策；会计方针
[h6 3* & accounting practice 会计惯例
hjD%=Ri0Z accounting principle 会计准则
gVNoC -n) accounting record 会计记录
F.),|t$\ accounting report 会计报告
;2 P Accounting Services Branch [Treasury] 会计事务部〔库务署〕
}`.d4mm Accounting Society of China 中国会计学会
2F
: 8=_sA accounting statement 会计报表
L3=5tuQ[5 accounting system 会计制度；会计系统
U0U y
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2Gh&h( accounting treatment 会计处理
lg
+ >.^7k accounting year 会计年度
R*/s#*gmL accretion 增值；添加
< 1[K1'7h accrual 应计项目；应累算数目
sGa}Cf;H@g accrual basis 应计制；权责发生制
Ad&VOh+0 accrual basis accounting 应计制会计；权责发生制会计
3$ wK*xK accrue 应累算；应计
CEW1T_1U<\ accrued benefit 应累算利益
LXqPNVp# accrued charges 应计费用
A `{hKS accrued cumulative preference share dividend 应累算的累积优先股股息
}O Y/0p-Z accrued expenses 应累算费用
XY#.? <"Q8 accrued interest payable 应付利息；应计未付利息
X|-[i hp; accrued interest receivable 应收利息；应计未收利息
RqX^$C8M accrued right 累算权益
F3hG8YX accruing profit 应累算的利润
yd=b!\}WJ accumulated fiscal reserve 累积财政储备
*3)kr=x accumulated profit 累积利润；滚存溢利
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jBO4! accumulated reserve 累积储备
E> +>!On)b accumulation of surplus income 累积收益盈余
yzT4D>1, acquired assets 既得资产
!2 h ZtX acquisition 收购；购置；取得
6?' 7`p acquisition cost 购置成本
te4= acquisition expenses 购置费用
k!Q {u2 acquisition of 100% interest 收购全部股权
eR0$CTSw acquisition of control 取得控制权
flT6y-d acquisition of fixed assets 购置固定资产
XO+rg&Pu acquisition of shell “买壳”
"9 f+F acquisition price 收购价
"([/G?QAG act of God 天灾
h+ud[atk. acting partner 执事合伙人
jD${ZIv active market 买卖活跃的市场；交投畅旺的市场；旺市
0` .5gxm active partner 积极参与的合伙人
Re&"Q 8I.8 active trading 交投活跃
[Q+k2J_h actual circulation 实际流通
P?S]Q19Q4 actual cost 实际成本
5vg="@O K actual expenditure 实际开支；实际支出
sn"z'=ch actual income 实际入息；实际收入；实际收益
3~VV2O actual market 现货市场
|c^ ?tR< actual price 现货价；实际价格
1je j7p>K actual profit 实际利润
`nKN|6o#x actual quotation 实盘；实际价位；实际报价
]IE Z?+F, actual year basis 按实际年度计算
C!|LGzs0 actuals 实货
z;!"i~fFK actuarial investigation 精算调查
rtfRA < actuarial principle 精算原则
2,wwI<=E' actuarial report 精算师报告
-C aj> K Actuarial Society of Hong Kong 香港精算学会
JQ 6M,O actuarial valuation 精算师估值
7B)1U_L0H actuary 精算师
d$jwh(Ivs ad referendum agreement 暂定协议；有待覆核的协定
}opw_h+/F ad valorem duty 从价税；按值征税
Ulx]4;uzf ad valorem duty system 从价税制
^ H&U_ ad valorem fee 从价费
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K?OsvX ad valorem tariff 从价关税
k%FA:ms|k additional allowance 额外免税额
GX0 zirz additional amount for unexpired risk 未过期风险的额外款额
s8)`w H ? additional assessable profit 补加应评税利润
y pyKRsx additional assessment 补加评税
uZZRFioX| additional commitment 额外承担
Px&_6}YWy additional commitment vote 额外承担拨款
1I {8 | additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
> (9\ cF{ additional dependent parent allowance 供养父母额外免税额
g4 e W< additional provision 额外拨款
3 y e additional stamp duty 附加印花税
9 @xl{S- additional tax 补加税罚款；补加税款
z}B 39L Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Mx$&{.LFJ adjudged bankrupt 被裁定破产
? *%_:fB adjudicated bankrupt 裁定破产人
|/vJ+aKq adjudication fee 裁定费；评定印花税额手续费；评估契据费
(6 Od adjudication of bankruptcy 裁定破产；宣告破产
f um.G{} adjudication of insolvency 裁定无力偿还债务
P.q zP/Ny adjusted actual 经调整的实数；调整后的实数
y?3. W adjusted current assets 经调整的流动资产；调整后的流动资产
]jFl?LA%7 adjusted figure 经调整的数字；调整后的数额
S
YDE`- adjusted liabilities 经调整的负债；调整后的负债
r:;.?f @ adjusted loss 经调整的亏损；调整后的亏损
F,{mF2U*$ 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
KVJ,
a adjusted profit 经调整的利润；调整后的利润
(Xcy/QT adjusted surplus 经调整的盈余额；调整后的盈余额
fj)) Hnt(| adjusted value 经调整的价值；调整后的价值
i5t6$|u:&m adjustment 调整；修订；理算〔保险〕
f+Sb> $ adjustment centre 调剂中心
RGE(# adjustment lag 调整过程的时间差距；调整时差
{X&lgj adjustment mechanism 调整机制
p*&0d@' r adjustment of loss 亏损调整
Z sTtSM\Ac adjustment process 调整过程；调整程序
KGHSEZi] adjustment range 调整幅度
ANy*'/f administered exchange rate 受管制汇率
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:IWRc2 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
NOuG# P administration expenses 行政费用
D**GC administration fee 手续费；行政费
Cq"KKuf administration in bankruptcy 破产管理
EP 4]#]5 administration order 遗产管理令
`om+p ?j administrator 管理人；遗产管理人
{PcJuRTHB administrator of the estate 遗产管理人
<ZF| 2 admission of debt 债项承认书
r~lZ8$KC admission of proof 接纳债权证明
P}Kgh7)3 advance 放贷款项；垫付款项；预支款项；预付款项
k(l2`I 4V advance account 暂支帐目；预付款帐户
k=hWYe$iAz advance compensation 预付补偿金
8~]D!c8; a advance from shareholder 股东垫款
ods Fgh advance pending reimbursement 预支以待日后付还
||_hE T advanced economy 先进经济体系
m|;(0
r ft advancement 预付；预付财产
-juG [zn advances warrant 垫款令
u] };QR advancing 贷出
q8 ?kBKP adverse balance 逆差
t82'K@sq adverse exchange 逆汇
lGl' A}]#$ advertisement addressed to shareholders 在报章刊登的致股东通告
Oege ZV advice for collection 托收通知书
~0a5 advice of drawing 提款通知书；汇票通知书
6(Pan% advice of payment 付款通知
i(^U <DW$ Advisory Committee [Securities and Futures Commission]
{P]C > 谘询委员会〔证券及期货事务监察委员会〕
W(`QbNJ Advisory Committee on Diversification 经济多元化谘询委员会
#_@cI(P affidavit 誓章；遗产申报誓章
S3E,0%yo+) affidavit of no receipt 述明无收款的誓章
D j&~x
affiliate 联号；联营公司；附属公司
S{rltT- affiliated company 附属公司；联号；联营公司
rP3HR 5 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
&0Yg:{k$ affordability 负担能力
UJ)pae African Development Bank [AfDB] 非洲开发银行
~ELMLwn. after-acquired property 事后取得的财产
8AuBs;i after-hours dealing 市后交易
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3"t]U'f after-tax profit 税后盈利；税后利润；税后溢利
c+9L6}D agency agreement 代理协议
2 }r=DAe0 agency expenses 代理机构的开支
< Ep L<K% agency fee 代理费
rp||#v0l!w Agency Law 《代理法》
f'^uuO#x agent 代理人；承销人
d,b4q&^ X8 agent of company 公司代理人
5^u$zfR agent's fee 代理人费；经纪费
?pTX4a&> aggregate 总计；总数；总体数字
D(#f`Fj; aggregate amount 总款额；总额
G@[8P?M=Z aggregate assets and liabilities 总体资产与负债
mll :rWC) aggregate at constant price 按固定价格计算的总体数字
*?rWS"B aggregate demand 总需求
qd*}d)! aggregate gross position 总持仓量
&riGzU] aggregate limit 总限额
IOcQ I:4.` aggregate of salaries tax 合计薪俸税
8Xot ly aggregate performance 总体表现；总体业绩
QF#w $%7 aggregate supply 总体供应
3@> F-N aggregate surplus 总盈余
u0q$ `9J aggregate total 整体总额
4wl1hp> , aggregate value 总值；合计价值
/\ I6j;$z aggregated basis 合计基准
G*fo9eu 5$ aggregated net chargeable income 合计应课税入息实额
Wwq:\C aggregation 合并计算；合计；总和
z)qYW6o% aggregation of incomes of husband and wife 夫妇入息合并计算
/kW Z 8Z aggregation of property 财产的总和
mgq !) agio 差价；贴水
$KiCs]I+ 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》
Oj5UG* Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
&O&HczO 《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》
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&zp Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
XA>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》
&S,D;uhF Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
=ejj@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》
94u{k 1d x agreement for a settlement 授产协议
.+9hm | agreement for assignment 转让协议
*@2Bh 4 agreement for sale 售卖协议；买卖协议
VY0.]t agreement for sale and purchase 买卖协议
n~N>;m P agreement for the payment of interest 支付利息协议
]gk1q{Ql< agreement for the repayment of money 还款协议
w ,LtQhQ agreement of reinsurance 再保险协议
zfIo] M` Agricultural Bank of China 中国农业银行
yn4T!r " air passenger departure tax 飞机乘客离境税
m[9.'@ ye Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
:
\+xXb{ airport tax 机场税
>XD?zF)6 alcohol duty 酒精税
{3~VLdy alienation 让与；让渡；转让
? \}Gi(VVE alimony 生活费；赡养费
{ "y/;x/ All Ordinaries Index [AOI] 所有普通股指数
Rg J@J/p" all risks 全险；综合险
Ys"wG B> All Sales Record for Stock Market 《股票市场成交报告》
/{i~CGc ;" Allied Capital Resources Limited 新联财务有限公司
_4ag-'5 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
6>>; fy2 allocation letter 拨款信件
Kc/1LeAik allocation of fund 分配款项；预留款项
rhJ&* 0M allocation of profit 利润分配；溢利分配
e~o!Qm allocation warrant 拨款令
AjC:E+g allotment 分配；配股
:t}\%%EbmE allotment notice 股份配售通知；配股通知
b\k]Jx allotment of shares 股份分配
)pB#7aEw allowable 可获宽免；免税的
P6:9o}K6 allowable business loss 可扣除的营业亏损
DXFu9RE\{ allowable expenses 可扣税的支出
BuJo W@) allowance 免税额；津贴；备抵；准备金
NB-dlv1 allowance for debts 债项的免税额
p@m0 Oi,= allowance for depreciation by wear and tear 耗损折旧免税额
z:Ml;y allowance for funeral expenses 殡殓费的免税额
bz4Gzp'6k allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Hq3|>OqC2Q allowance for repairs and outgoings 修葺及支出方面的免税额
K$CC ~,D allowance to debtor 给债务人的津贴
zC?' Qiuh* alteration of capital 资本更改
@,vmX
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DD| 0 ?i amalgamation 合并
a~$XD(w^ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
yk+ 50/L ambit of charges 征税范围；收费范围
88g3<& amended valuation 经修订的估值
B VB n.ut American Commodities Exchange 美国商品交易所
]P4Wf V
d American Express Bank Limited 美国运通银行
R =D]:u<P American Stock Exchange 美国证券交易所
Njq}M/{U amortization 摊销
o-,."|6 amount due from banks 存放银行同业的款项
Y B#fAU amount due from banks abroad 存放海外银行同业的款项
=$>=EBH,cm amount due from holding companies 控股公司欠款
`+7F H amount due from local banks 存放本港银行同业的款项
kB7vc>@1 amount due to banks 银行同业的存款
!NXjax\r amount due to banks abroad 海外银行同业的存款
$%<{zWQm amount due to holding companies 控股公司存款
!ifU} qFzK amount due to local banks 本港银行同业的存款
DeO-@4+qKd amount due to outport banks 外埠银行同业的存款
FXQWT9Kk~_ amount for note issue 发行纸币的款额
ke4E 1T-1n amount of bond 担保契据的款额
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amount of consideration 代价款额
Dd3f@b[WX amount of contribution 供款数额
-;" "l{ amount of indebtedness 负债款额
=o@;K~- amount of principal of the loan 贷款本金额
48^- ]}; amount of rates chargeable 应征差饷数额
q t"D!S_ amount of share capital 股本额
A2_ut6&eb amount of sums assured 承保款额
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E)"19l|}B amount of vote 拨款数额
k[6J;/ amount payable 应付款额
/]0q I amount receivable 应收款额
<Xf6?nyZ( Amsterdam Stock Exchange 阿姆斯特丹证券交易所
|{(< A4W analysis 分析
!8{ VLg ancillary risk 附属风险
/x VHd annual account 周年帐目；周年帐目报表；年度决算；年结
@ CprC]X annual accounting date 年结日期
aukcO ;oG< annual allowance 每年免税额；年积金；年度津贴；年津
tpfgUZ{ annual balance 年度余额
Z}W{ iD{ annual disposable income 每年可动用收入
fr17|#L+s annual estimates 周年预算
( }-*irSsj annual fee 年费
HiCh:IP7>/ annual general meeting 周年大会
%I1@{>OxG annual growth rate 年增率；每年增长率
)M0YX?5A R annual long-term supplement 长期个案每年补助金
r`H}f#.KR annual pensionable emolument 可供计算退休金的年薪
#M,&g{ annual report 年报
inh0 p^ Annual Report on the Consumer Price Index 《消费物价指数年报》
p{f R$- d annual return 周年报表；周年申报表；每年报税表格
HJL! ;i Annual Return Rules 《周年报表规则》
,OE&e* 1 annual review of consumer prices 每年消费物价回顾
tKbxC>w annual roll-forward basis 逐年延展方式
/cjz=r1U> annual salary 年薪
P/%7kD@5; annual statement 年度报表；年度决算表
6h 0qtXn- 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
_`$Q6!Z)l annuitant 年金受益人
?&B8:<qy;L annuity 年金
6'qkD< annuity contract 年金合约
; pnF%co9 annuity on human life 人寿年金
6$u/N gS antecedent debt 先前的债项
wu
<0or2 ante-dated cheque 倒填日期支票
i:lc]B anticipated expenditure 预期开支
0PzSp ] anticipated net profit 预期纯利
qu=~\t1[6 anticipated revenue 预期收入
Jo? LPR
\6 anti-inflation measure 反通货膨胀措施
VB |?S|< anti-inflationary stance 反通货膨胀立场
%hB-$nE apparent deficit 表面赤字
lriezI apparent financial solvency 表面偿债能力
"LBMpgpU apparent partner 表面合伙人
0~|0D#klB application for personal assessment 个人入息课税申请书
aLk3Yg@X application of fund 资金应用
b<h((]Q>^ application to release as liquidator and to destruct the books of accounts and documents
4:/]Y=)x 申请免除清盘人职务及毁灭帐簿与文件
V !}I$JiJ appointed actuary 委任精算师
]RVu[k8 appointed auditor 委任核数师；委任审计师
r,5e/X appointed trustee 委任的受托人
Mz@{_*2 appointer 委任人
9~SPoR /_0 apportioned pro rata 按比例分摊
_O`prX.:B0 apportionment 分配；分摊
~ 9 >H(c Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
) CGQ} apportionment formula 分摊方程式
=RoE=) 1&- apportionment of estate duty 遗产税的分摊
`<XS5h
h= appraisal 估价；评估
}%g[1
#%( appreciable growth 可观增长
#S>N}<> appreciable impact 显着影响
l hUGo = appreciable increase 可观增长
E=NjW O appreciation 增值；升值
G u;40)gm appreciation against other currencies 相对其他货币升值
U/>I! 7oe appreciation of the exchange value of Hong Kong dollar 港元汇值上升
7HkO:/ appreciation tax 增值税
TWP@\ BQ appropriation 拨款；拨用；拨付
>A Ep\ * appropriation account 拨款帐目
D
T5d]MU Appropriation Bill 拨款法案
Wow Kq0sn appropriation-in-aid system 补助拨款办法
l@`k:? approved assets 核准资产
p=+Y7NE) approved basket stock 认可一篮子证券
[(X~C*VdxM approved budget 核准预算
5'! fi] Z approved charitable donation 认可慈善捐款
1+%UZK= K approved charitable institution 认可慈善机构
.k#Pr T1C approved currency 核准货币；认可货币
1[P}D~ nQ approved estimates 核准预算
pa-*&p approved estimates of expenditure 核准开支预算
D#GuF~-F!R approved overseas insurer 核准海外保险人
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X$k-O approved overseas trust company 核准海外信托公司
E|=x+M1sH approved pooled investment fund 核准汇集投资基金
gS(3 m_ approved provident fund scheme 认可公积金计划
CL<-3y* approved provision 核准拨款
GSA+A7sZ approved redeemable share 核准可赎回股份
-J v,#Z3 approved regional stock 认可地区性证券
NlYuT+ approved retirement scheme 认可退休金计划
|nMjv]# approved subordinated loan 核准附属贷款
01(U)F\ arbitrage 套戥；套汇；套利
[* xdILj arbitrageur 套戥者；套汇者
7F`\Gz_2 arbitrary amount 临时款项
qlhc"}5x } arrangement 措施；安排；协定
fTxd8an{ arrears 欠款
FB k7Cn! arrears of pay 欠付薪酬
%1&X+s3 arrears of revenue 逾期未收税款；逾期未收的帐项
G^'We6< articles of association 组织章程；组织细则；组织章程细则
g;l K34{ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
kNuvJ/St ascertainment of profit 确定利润
/_{-~0Z=@B "Asia Clear" “亚洲结算系统”
T;u;r@R/ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
P@y)K!{Nk Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
&r,vD, Asian Development Fund [ADF] 亚洲发展基金
EU(e5vO Asian dollar bond 亚洲美元债券
Z~:)hwF Asian dollar market 亚洲美元市场
xI,3( A. Asian dollar rate 亚洲美元利率
@!;A^<{ka Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
f]*;O+8$LN Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
enk`I$Xx asked price 沽盘；喊价；索价；卖方报价
ch# )XomN assessable income 应评税入息
JMAdsg/ assessable loss 应评税亏损
Csyh
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6;E3|st1X assessable value 应评税值
,Uh^e]pC assessed profit 估定利润
+9/K|SB{ $ assessed value 经评估价值
l!1_~!{y assessment 评税；评定；估价；评税单
6AIqoX*p assessment number 评税编号；估价编号
jHEP1rNHE assessment of additional tax 补加税评税
`8ob Xb assessment of performance 业绩评估；实绩评价
lhM5a
\ Assessor 评税主任
S @[]znH asset price bubbles 资产价格泡沫
%
J\G[dl asset-backed securities 具资产保证的证券
fb Bu^]^S assets accretion 资产增值
=8_b&4.:& assets and liabilities 资产与负债
QRQ{Bq}# assets betterment statement 资产递增表；资产改进表
gY+d[3N assets lending 实物放款；有抵押贷款
?;#Q3Y+ assets of the company passing on the death 死者去世时转移的公司资产
`yR/M"u6T assets pledged as security for liabilities 用作负债抵押的资产
bAlty}U assets portfolio 资产投资组合
HO i~eX1d assets price 资产价格
%XR(K@V assets quality 资产质素
0MpW!|E[b assets realization 资产变现
L I KuK# assets refinancing arrangement 资产再集资安排
m{oe|UVcmr assets securitization 资产证券化
(~Z &U assets situated outside Hong Kong 在香港以外地方的资产
[l=@b4Og assets stripping 削减资产；拆卖资产
zE;|MU@| assets value 资产值
BMq> Cj+ assignee 承让人
"yymnIQ3u assignment 转让；转让书；转让契
Q 1i5"'] [ assignment of interest 权益转让
+< $(ez assignment of letters patent and trade mark 专利证书及商标转让
d rpx"d[c assignment of property 物业转让；物业转让书
=LGM[Z3$s assignment right 转让权
F]RPM(!5O) assignor 转让人
tk0m[HN@eV associate 有联系的人；有关连人士；相联者；合伙人；联系人
>QDyG8* Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
IF W(nB( associate member 附属会员
r@JMf)a] associated body corporate 相联法人团体
Zzlt^#KLx associated company 相联公司；联属公司
= lv( associated corporation 相联法团
*BxU5)O Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Ew4D'; &; 公认会计师公会〔英国〕
1G A.c: Association of Futures Exchange Brokers 香港期货经纪协会
!- [ ZQ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
z<Z0/a2'1 association of underwriters 承保人组织
J"#6m&R_q assumption of control 接管
|keU+De assurance 担保；保险；转易；转易书
?121 as}z assurance of interest 权益的转易
'7 ' 73 at 19XX price 按一九ＸＸ年价格计算
<Z[Z& ^ at a discount 按赔价计算；按贴水价格计算；打折扣
8K^#$,.." at a premium 按溢价计算；按升水价格计算
xlcCL?qQj at call 通知付款；按通知
-qpvVLR, at constant market price 按固定市价计算
H M(X8iNt at constant price 按固定价格计算
hxdjmc- at cost 按成本计算
kM-8%a2i at current market price 按当时市价计算；按现时市价计算
vEjf|-Mb9 at current price 按当时价格计算；按现时价格计算
)4o8SF7lz at factor cost 按要素成本计算；按生产要素成本计算
;\"5)S at money-of-the-day price 按付款当日价格计算
5%wA"_ at or better 按指定或较佳价位〔买卖指令〕
9t`yv@.>N at par 按面值计算；平价
ty[%:eG# at sight 见票即付
$[_5:@T% N at the close 按收市盘
<IU at the opening 按开市盘
,or;8aYc# attestation 见证；见证条款
[-`s`g- at-the-money option 平价期权
J3+qnT8X attorney 受权人；受托代表人
,1~B7Z d attornment 新拥有人承认书
((?"2 }1r attributable profit 可归属利润
TlO=dLR7d attributable share value 可归属股份价值
LQqba4$ Auckland Stock Exchange 奥克兰证券交易所
ir h Z auction 拍卖
2K3j3 |T auctioneer 拍卖商
Q@p' n E, audit 审计；核数
p v4#`.m Audit Commission 审计署
K}q5,P ( Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
` *hT x|!' 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〕
l_((3e[) audit review 帐目审查
Vh01 y f Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
W rT_7 audited account 审计帐目；经审计的帐目
alxIc.[ audited annual account 经审计的周年帐目
'"q +[zwv audited balance sheet 经审计的资产负债表
Li8/GoJW-T auditor 核数师；核数主任；审计师
f x:vhE X auditor's certificate 核数师证明书；审计师证明书
d~.hp auditor's report 核数师报告；审计师报告
#_Uo^M w Aussie bond 澳元债券
F)=<|,b1 austerity budget 紧缩预算
%X}D(_ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
XiV*d 06{ Australia All Ordinaries Index 澳洲所有普通股票指数
J*ofa> Australian Dollar [AUD] 澳元
lX.1B&T9Lr Australian Options Market 澳大利亚期权市场
|-v/ Australian Securities Commission 澳洲证券事务监察委员会
UU}Hs} Australian Society of Certified Practising Accountants 澳洲执业会计师公会
ZCK#=:ln Australian Stock Exchange 澳大利亚证券交易所
^-Ks_4 Austrian Schilling [ATS] 奥地利先令
A N,3[Sh authentication 认证；鉴证
s!W{ru authority to purchase 委托购买证；委购书
{y|.y~vW authorization 认可；核准；授权；授权书
f% 8n?f3;u authorization by direction 指示授权
Dd
OK& authorization by instruction 指令授权
J;V#a=I authorization by warrant 令状授权
\{(cz/]G/ authorization of unit trust 单位信托的认可
^t yqc8& authorized agent 指定代理人
H[R6 ?H@$F authorized capital 法定资本
dtQ3iuV % authorized clerk 出市员
?mi}S${g authorized dealer 认可交易商
Oo!]{[}7 authorized financial institution 认可财务机构
kQ[23 authorized fund 认可基金
6."|m+D authorized fund house 获授权的基金公司；认可基金公司
-R$ Q`Xw authorized institution 认可机构
?!t O'}? authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
lh\ `9F: authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Y 3V2} authorized insurer 获授权保险人；获认可承保人
dF|n)+C~R authorized investment 特准投资项目
#BEXj<m+J authorized person 获授权人
> 0 := <RW authorized representative 获授权代表
|+-b#Sa9 authorized share capital 法定股本
Nog{w automated quotation system 自动报价系统
pNHL &H\ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
#VZ-gy4$\B 自动交易系统〔香港期货交易所有限公司〕
.i7"qq.M automatic adjustment mechanism 自动调整机制
;M+~ e~ automatic adjustment system 自动调整系统
{6}$XLV3l Automatic Clearing House 自动票据交换所
(-o}'l'mo automatic exchange rates accumulation system 自动化汇率累集系统
%Zeb#//Jz Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
M6[O> z automatic teller machine [ATM] 自动柜员机
j<?k$ 8H autopay 自动转帐
3E @ & available assets 可用资产
[8b{Yba z available fiscal reserve 现存财政储备
s2tNQtq 0W available profit 可用利润
HS. eK#:N Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
(6)|v S average 平均；平均数；海损
Rs'mk6+ average basic salary 平均基本薪金
vN6)Szim average consumer expenditure 平均消费开支；一般消费开支
S>[&] average cost 平均成本
W
Emh average cost of land production 增辟土地平均成本
|>JRJ"CFE average daily turnover 平均每日成交额
E0A[{UA average daily wage rate 平均每日工资率
-t*P=V|@ average expenditure pattern 平均开支模式
1LmbXH]% average growth rate 平均增长率
Z'wGZ( average net fixed assets 固定资产平均净值
- ADb5-px average of relatives 相对价格平均数
C;Kq_/l average price 平均价格
khP Ub, average propensity to consume 平均消费倾向；一般消费倾向
Qoz4 (~I average propensity to save 平均储蓄倾向；一般储蓄倾向
|l~#qeZ% average rate 平均率
pSx}:u ^am average revenue 平均收入；平均收益
|UQGZ average stock 平均库存；平均存货
Fp+f ZU average yearly rent 平均年租
On ;7 avoidance of double taxation 避免双重课税
9]S;% :64 avoidance of tax 避税
