A:
$G*$ j! A share Ａ股；甲类股份
^>9M2O['!s abatement of tax 减税；减扣免税额
r<&d1fM;X ABN AMRO Bank N.V. 荷兰银行
dBobVT' above-the-line expenditure 线上项目支出；经常预算支出
<]CO }r
above-the-line receipt 线上项目收入；经常预算收入
tQ?? nI2 ABSA Asia Limited 南非联合亚洲有限公司
oB_ {xu$6| absolute change 绝对数值变更
Q6.},o absolute expenditure 实际开支
\8_&@uLm absolute guideline figure 绝对准则数字
L2 Gm0 v absolute interest 绝对权益
@#8F5G# absolute order of discharge 绝对破产解除令
Eg
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3ufUB^@4v absolute value 实值；绝对值
5zfaqt` absolutely vested interest 绝对既得权益
KS(s<ip| absorbed cost 已吸收成本；已分摊成本
{CQA@p:Y} absorption 吸收；分摊；合并
lQ! 6n absorption rate 吸收率；摊配率；分摊率
!u\ X,.h ACB Finance Limited 亚洲商业财务有限公司
n~K_| acceptable form of reciprocity 合理的互惠条件
Q4c>gds` acceptable rate 适当利率；适当汇率
YE V H?`G acceptance agreement 承兑协议
zJdlHa{ acceptance for honour 参加承兑
/ x$O6gi acceptor 承兑人；接受人；受票人
D_@r_^} acceptor for honour 参加承兑人
q'K=Ly+ accident insurance 意外保险
r%_)7Wk* Accident Insurance Association of Hong Kong 香港意外保险公会
ZZl)p\r accident insurance scheme 意外保险计划
eT}c_h) accident year basis 意外年度基准
JRU)AMMU& accommodation 通融；贷款
tOp>O oD accommodation bill 通融票据；空头票据
<5C3c&sds accommodation party 汇票代发人
4\Q ?4ZX account balance 帐户余额；帐户结余
']}ZI 8 account book 帐簿
aQinR"o account collected in advance 预收款项
g w }t.3} account current book 往来帐簿
+uv]dD *i account of after-acquired property 事后取得的财产报告
70|Cn(p_ account of defaulter 拖欠帐目
o1I{^7/ account payable 应付帐款
"MK:y[+* account payee only [A/C payee only] 只可转帐；存入收款人帐户
LRB#|PW account receivable 应收帐款
(kb^=kw#0 account receivable report 应收帐款报表
4V<s" account statement 结单；帐单；会计财务报表
`+]4C +w account title 帐户名称；会计科目
rC/m}`b accountant's report 会计师报告
]_F%{ 8| Accountant's Report Rules 会计师报告规则
wCn W]<+ accounting and auditing procedure 会计与审计程序；会计与核数程序
~p8-#A)X,) Accounting Arrangements 《会计安排》
L6 hTz' accounting basis 会计基础
_E&*JX accounting by Official Receiver 破产管理署署长呈交的帐目
a7OD% yQ Accounting Circular 《会计通告》
#Q$9Eq8"[ accounting class 会计类别
/Pi{Mv eZM accounting date 记帐日期；会计结算日期
= AZ>2P accounting for money 款项核算
9{xP~ 0g Accounting Officer 会计主任
|910xd`Z accounting period 会计报告期；会计期
%4+r & accounting policy 会计政策；会计方针
C4Bh#C accounting practice 会计惯例
{!'AR`| accounting principle 会计准则
QXgh[9w G accounting record 会计记录
=$Xdn' accounting report 会计报告
$Wb"X=}tl Accounting Services Branch [Treasury] 会计事务部〔库务署〕
cq@8!Eu w] Accounting Society of China 中国会计学会
h7I_{v8 accounting statement 会计报表
qrm~=yU% accounting system 会计制度；会计系统
mpXc o *!_ accounting transaction 会计事项；帐务交易
Ay2Vz>{ accounting treatment 会计处理
Tfs7SC8ta accounting year 会计年度
*Swb40L^ accretion 增值；添加
b/5;377_ accrual 应计项目；应累算数目
/-G;#Wm accrual basis 应计制；权责发生制
G aM#a[p accrual basis accounting 应计制会计；权责发生制会计
k gWF@"_ accrue 应累算；应计
;f0+'W accrued benefit 应累算利益
e~nmIy accrued charges 应计费用
> 8>`- accrued cumulative preference share dividend 应累算的累积优先股股息
+a"A svw2 accrued expenses 应累算费用
>!`T=(u! accrued interest payable 应付利息；应计未付利息
/g@.1z1w accrued interest receivable 应收利息；应计未收利息
OYy %aA}h accrued right 累算权益
&``;1/J*W accruing profit 应累算的利润
cKFzn+ accumulated fiscal reserve 累积财政储备
?s p accumulated profit 累积利润；滚存溢利
*vUKh^=" accumulated reserve 累积储备
0(:"q!h accumulation of surplus income 累积收益盈余
/>K$_T/] acquired assets 既得资产
: 4&qASn acquisition 收购；购置；取得
xJN
J vA acquisition cost 购置成本
]W-:-.prh acquisition expenses 购置费用
BNu zlR acquisition of 100% interest 收购全部股权
& UL(r acquisition of control 取得控制权
[
o3}K acquisition of fixed assets 购置固定资产
ZZzf+F)T acquisition of shell “买壳”
}c%QF acquisition price 收购价
waO* CjxE: act of God 天灾
$>8+t>| acting partner 执事合伙人
fLct!H3 active market 买卖活跃的市场；交投畅旺的市场；旺市
f=g/_R2$xN active partner 积极参与的合伙人
^<[oKi;> active trading 交投活跃
ZDcv-6C)B actual circulation 实际流通
4TC
!P} actual cost 实际成本
b\dBt#mB! actual expenditure 实际开支；实际支出
Qighvei actual income 实际入息；实际收入；实际收益
jJ|u!a actual market 现货市场
3DMfR
ofg actual price 现货价；实际价格
VX2bC(E'% actual profit 实际利润
vr=iG
xD actual quotation 实盘；实际价位；实际报价
C03ehjT< actual year basis 按实际年度计算
@j5W4HU actuals 实货
552c4h/T actuarial investigation 精算调查
E Jb"/oLla actuarial principle 精算原则
x_bS-B)%Y: actuarial report 精算师报告
D3(|bSca Actuarial Society of Hong Kong 香港精算学会
JU/K\S2%, actuarial valuation 精算师估值
|W`1#sP> actuary 精算师
Y@_ i32,r ad referendum agreement 暂定协议；有待覆核的协定
4\dc ad valorem duty 从价税；按值征税
K (Z d-U ad valorem duty system 从价税制
8O("o7~" ad valorem fee 从价费
HQ ^> ~ ad valorem tariff 从价关税
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P@`>e/` additional allowance 额外免税额
&6r".\; ^ additional amount for unexpired risk 未过期风险的额外款额
:}o0Eb additional assessable profit 补加应评税利润
}qi6 K-,oU additional assessment 补加评税
#CHsH{d additional commitment 额外承担
[[oX$0Fp\! additional commitment vote 额外承担拨款
WTSY:kvcCY additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
=TwV_Dro~ additional dependent parent allowance 供养父母额外免税额
M2%<4(UwI additional provision 额外拨款
]^/:Xsk$ additional stamp duty 附加印花税
E/Eny 5 additional tax 补加税罚款；补加税款
IAhyGD{b Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
YJ. 'Y c adjudged bankrupt 被裁定破产
#B;` T [ adjudicated bankrupt 裁定破产人
-"<H$ adjudication fee 裁定费；评定印花税额手续费；评估契据费
ATk >:^n adjudication of bankruptcy 裁定破产；宣告破产
`c(,_o a{ adjudication of insolvency 裁定无力偿还债务
.e"De- u adjusted actual 经调整的实数；调整后的实数
b4S7 Q"g adjusted current assets 经调整的流动资产；调整后的流动资产
) m%ghpX adjusted figure 经调整的数字；调整后的数额
J$j&j` adjusted liabilities 经调整的负债；调整后的负债
Xr6lYO _R adjusted loss 经调整的亏损；调整后的亏损
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\YL(j_e adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
v9u/<w68! adjusted profit 经调整的利润；调整后的利润
~EpMO]I adjusted surplus 经调整的盈余额；调整后的盈余额
^['% wA% adjusted value 经调整的价值；调整后的价值
ofj7$se adjustment 调整；修订；理算〔保险〕
g@`14U/| adjustment centre 调剂中心
K3!|k(jt adjustment lag 调整过程的时间差距；调整时差
M)V z9, adjustment mechanism 调整机制
>.\G/'\? adjustment of loss 亏损调整
>p}d:t/ adjustment process 调整过程；调整程序
o8H<{D13 adjustment range 调整幅度
O]4!U#A administered exchange rate 受管制汇率
D0us<9q Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
=@G#c5H* administration expenses 行政费用
bhnm< RZ administration fee 手续费；行政费
2RT9Q!BX{ administration in bankruptcy 破产管理
rV[#4,} PF administration order 遗产管理令
:-Ho5DHg administrator 管理人；遗产管理人
J<>z}L{ administrator of the estate 遗产管理人
* 8kg6v% admission of debt 债项承认书
4~ZQsw ` admission of proof 接纳债权证明
#W~5M ?+ advance 放贷款项；垫付款项；预支款项；预付款项
/n/U)!tp advance account 暂支帐目；预付款帐户
JrOp-ug advance compensation 预付补偿金
f(|qE( advance from shareholder 股东垫款
0{gvd"q advance pending reimbursement 预支以待日后付还
v>~ottQ| advanced economy 先进经济体系
lk 1c 2 advancement 预付；预付财产
05=O5<l
advances warrant 垫款令
PF1!aAvVb advancing 贷出
Kg~<h B6 adverse balance 逆差
rc F;Lp : adverse exchange 逆汇
3k5M ty advertisement addressed to shareholders 在报章刊登的致股东通告
j K$4G.x advice for collection 托收通知书
HI,1~ J w+ advice of drawing 提款通知书；汇票通知书
<E&1HeP advice of payment 付款通知
+}I[l,,xy Advisory Committee [Securities and Futures Commission]
h"
P4 谘询委员会〔证券及期货事务监察委员会〕
j/ #kO? Advisory Committee on Diversification 经济多元化谘询委员会
NA]7qb%%< affidavit 誓章；遗产申报誓章
[qIi_(%o affidavit of no receipt 述明无收款的誓章
;]i&AAbj affiliate 联号；联营公司；附属公司
RR75ke[Hs affiliated company 附属公司；联号；联营公司
pIC CjA?3@ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
ryW1OV6?_0 affordability 负担能力
V%<<Udu< African Development Bank [AfDB] 非洲开发银行
fP&F$"o8 after-acquired property 事后取得的财产
`$nMTx]Y after-hours dealing 市后交易
yodJ GGAzk after-tax profit 税后盈利；税后利润；税后溢利
4+$<G /K agency agreement 代理协议
>XSe[K agency expenses 代理机构的开支
^G~W}z?- agency fee 代理费
xX{uDMYa; Agency Law 《代理法》
]6pxd \Q agent 代理人；承销人
=yz#L@\! agent of company 公司代理人
!jU<(eY agent's fee 代理人费；经纪费
(W5E\hjJ aggregate 总计；总数；总体数字
5#80`/w^U aggregate amount 总款额；总额
jMzHs* : aggregate assets and liabilities 总体资产与负债
qaA\.h7 aggregate at constant price 按固定价格计算的总体数字
/21d%T:} aggregate demand 总需求
]i8K )/ aggregate gross position 总持仓量
>|o-&dk aggregate limit 总限额
mkk74 NY aggregate of salaries tax 合计薪俸税
":Kn@S'{( aggregate performance 总体表现；总体业绩
}2:bYp YQ aggregate supply 总体供应
MN$j{+ !Q aggregate surplus 总盈余
GH7{_@pv8 aggregate total 整体总额
P9B@2 # aggregate value 总值；合计价值
0 u,=OvU aggregated basis 合计基准
e%R+IH5i
aggregated net chargeable income 合计应课税入息实额
f `:e#x aggregation 合并计算；合计；总和
prlB9,3|C aggregation of incomes of husband and wife 夫妇入息合并计算
QTz{ZNi! aggregation of property 财产的总和
U4 m[@wF agio 差价；贴水
JAC W#'4hV Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
Xd )ba9{ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
9 x;/q 7 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
PUlt n}M Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
#Vs/1y`() 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
3${?!O C Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Zj<oh8 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Zv 7@ agreement for a settlement 授产协议
"f!*%SR:
1 agreement for assignment 转让协议
c72Oy+# agreement for sale 售卖协议；买卖协议
HAf.LdnzS agreement for sale and purchase 买卖协议
[9BlP agreement for the payment of interest 支付利息协议
YUT"A{L agreement for the repayment of money 还款协议
pEH[fA ] agreement of reinsurance 再保险协议
>u*woNw(XM Agricultural Bank of China 中国农业银行
d=oOMXYa air passenger departure tax 飞机乘客离境税
I%e7:cs > Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
]N!SG@X+ airport tax 机场税
7Kk rfJqN alcohol duty 酒精税
}h +a8@ alienation 让与；让渡；转让
i_`YZ7Hxp alimony 生活费；赡养费
:54|Z 5h| All Ordinaries Index [AOI] 所有普通股指数
Wq<>a;m all risks 全险；综合险
}ebw1G All Sales Record for Stock Market 《股票市场成交报告》
%b\xRt[0v7 Allied Capital Resources Limited 新联财务有限公司
t<ftEJU"'w all-items index [Consumer Price Index] 总指数〔消费物价指数〕
&I'~:nWpt allocation letter 拨款信件
~<v{CBq[ allocation of fund 分配款项；预留款项
@T;O^rE~N allocation of profit 利润分配；溢利分配
6|T{BOW!d allocation warrant 拨款令
0WF(Ga/o allotment 分配；配股
O<6/0ub&+h allotment notice 股份配售通知；配股通知
l >~ :lBO allotment of shares 股份分配
:{_Or'L allowable 可获宽免；免税的
q E$ .a[ allowable business loss 可扣除的营业亏损
zesEbR)j allowable expenses 可扣税的支出
uqTOEHH7 allowance 免税额；津贴；备抵；准备金
F|xXMpC.f
allowance for debts 债项的免税额
@h>#cwhU allowance for depreciation by wear and tear 耗损折旧免税额
zHb<YpU allowance for funeral expenses 殡殓费的免税额
4 3]6J]!) allowance for inflation 为通货膨胀而预留的款项；通胀准备金
:e+GtN? allowance for repairs and outgoings 修葺及支出方面的免税额
hf:n!+,C allowance to debtor 给债务人的津贴
&Ei dc . alteration of capital 资本更改
a(x[+ El alternate trustee 候补受托人
aCGPtA' amalgamation 合并
_9!Ru!u~ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
& \< RVE ambit of charges 征税范围；收费范围
B
susXW$ amended valuation 经修订的估值
PO&xi9_ American Commodities Exchange 美国商品交易所
`c :'il? American Express Bank Limited 美国运通银行
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American Stock Exchange 美国证券交易所
VZAdc* X amortization 摊销
OUI}jJw+ amount due from banks 存放银行同业的款项
ry~3YYEMI0 amount due from banks abroad 存放海外银行同业的款项
M#<x2ojW amount due from holding companies 控股公司欠款
^ /
f*5k amount due from local banks 存放本港银行同业的款项
2<ef&?ljk amount due to banks 银行同业的存款
/R|"/B0 amount due to banks abroad 海外银行同业的存款
_&
KaI }O amount due to holding companies 控股公司存款
+S;8=lzuV amount due to local banks 本港银行同业的存款
s3J T1TX amount due to outport banks 外埠银行同业的存款
d57(#)` amount for note issue 发行纸币的款额
m G?a)P amount of bond 担保契据的款额
}Q\yem amount of consideration 代价款额
WCR+ZXI?1 amount of contribution 供款数额
elKQge amount of indebtedness 负债款额
nJ*NI) amount of principal of the loan 贷款本金额
]\#Rs VX amount of rates chargeable 应征差饷数额
ni~45WX3 amount of share capital 股本额
oC4rL\d{ amount of sums assured 承保款额
?a}eRA7 amount of variation 变动幅度
xZ;';}&pj amount of vote 拨款数额
X\1D[n: amount payable 应付款额
ngm7V s amount receivable 应收款额
B2845~\. Amsterdam Stock Exchange 阿姆斯特丹证券交易所
|I OTW=> analysis 分析
Rx`0VQ ancillary risk 附属风险
QO#ZQ~ annual account 周年帐目；周年帐目报表；年度决算；年结
rBr28_i annual accounting date 年结日期
Y Nq<%i!> annual allowance 每年免税额；年积金；年度津贴；年津
&v 5yo}s annual balance 年度余额
y:2o-SJn annual disposable income 每年可动用收入
5)T{iPU%X annual estimates 周年预算
!Id F6 % annual fee 年费
cq[}>5*k annual general meeting 周年大会
"Ww^?"jQ) annual growth rate 年增率；每年增长率
cst=ms annual long-term supplement 长期个案每年补助金
"K\ Rq+si annual pensionable emolument 可供计算退休金的年薪
nF=Ig-NX^ annual report 年报
( _nkscf Annual Report on the Consumer Price Index 《消费物价指数年报》
TS
UN(_XGW annual return 周年报表；周年申报表；每年报税表格
>@oO7<WB Annual Return Rules 《周年报表规则》
}DZkCz K annual review of consumer prices 每年消费物价回顾
j<l>+.,
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E> 4
\9 annual salary 年薪
)$th${pd#v annual statement 年度报表；年度决算表
Uj!L:u2b 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
4
Qw; r annuitant 年金受益人
JRodYXjE annuity 年金
l annuity contract 年金合约
xUSIck
annuity on human life 人寿年金
OmoY] 8N} antecedent debt 先前的债项
E&[ox[g{ ante-dated cheque 倒填日期支票
^8MgNVoJ) anticipated expenditure 预期开支
)%MB o.NL anticipated net profit 预期纯利
[fW:%!Y' anticipated revenue 预期收入
pbgCcO~xm anti-inflation measure 反通货膨胀措施
H uK' tU# anti-inflationary stance 反通货膨胀立场
w^ DAu1 apparent deficit 表面赤字
~&yaIuW< apparent financial solvency 表面偿债能力
x1Si&0T0P< apparent partner 表面合伙人
]h|GaHiE application for personal assessment 个人入息课税申请书
=3(
ZUV X application of fund 资金应用
[n:R]|^a application to release as liquidator and to destruct the books of accounts and documents
E3gQ`+wNg? 申请免除清盘人职务及毁灭帐簿与文件
`mWg$e, appointed actuary 委任精算师
9]7^/g *! appointed auditor 委任核数师；委任审计师
vkt)!hl ` appointed trustee 委任的受托人
-7pZRnv appointer 委任人
l[.pI];T apportioned pro rata 按比例分摊
!MGQ+bD6 apportionment 分配；分摊
dv Xu?F55 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
M~"K@g=Wr apportionment formula 分摊方程式
`q5*VqIhs apportionment of estate duty 遗产税的分摊
HX=`kkX appraisal 估价；评估
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"3 appreciable growth 可观增长
,> ~9 2 appreciable impact 显着影响
a{-}8f 6 appreciable increase 可观增长
|bBYJ appreciation 增值；升值
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d?VX appreciation against other currencies 相对其他货币升值
]0O pd9 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
& j>`H: appreciation tax 增值税
P"xP%zqo appropriation 拨款；拨用；拨付
rsc8lSj H appropriation account 拨款帐目
)? _c7
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c3Mql+@ appropriation-in-aid system 补助拨款办法
s\KV\5\o approved assets 核准资产
S&QZ "4jq approved basket stock 认可一篮子证券
goxgJOiB approved budget 核准预算
BGA.8qWR4 approved charitable donation 认可慈善捐款
)P,jpE8 approved charitable institution 认可慈善机构
)D#*Q~ approved currency 核准货币；认可货币
YL{LdM- xM approved estimates 核准预算
:|fzG f approved estimates of expenditure 核准开支预算
@,s[l1P approved overseas insurer 核准海外保险人
| 9(uiWf approved overseas trust company 核准海外信托公司
4W1"=VL[g approved pooled investment fund 核准汇集投资基金
|\b*p:e l approved provident fund scheme 认可公积金计划
K(Cv9YQ approved provision 核准拨款
W{0<ro` approved redeemable share 核准可赎回股份
D vK}UAj= approved regional stock 认可地区性证券
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approved retirement scheme 认可退休金计划
av5l gv)3 approved subordinated loan 核准附属贷款
+:^ tppg arbitrage 套戥；套汇；套利
Q *lZ;~R arbitrageur 套戥者；套汇者
D&]SPhX arbitrary amount 临时款项
hZyz5aZ)K arrangement 措施；安排；协定
9cj:'KG)! arrears 欠款
\Hy~~Zh2 arrears of pay 欠付薪酬
p~M^' k=d arrears of revenue 逾期未收税款；逾期未收的帐项
0mCrA|A. articles of association 组织章程；组织细则；组织章程细则
hsVWD,w Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
yuhSP{pv' ascertainment of profit 确定利润
Jj([O2Eq$ "Asia Clear" “亚洲结算系统”
u/``* =Y@ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
hB|L W^@v Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
5$jKw\FF= Asian Development Fund [ADF] 亚洲发展基金
O@EpRg1 Asian dollar bond 亚洲美元债券
% +eZ U)N Asian dollar market 亚洲美元市场
Gh@QR`xxc Asian dollar rate 亚洲美元利率
:.Np7[~{ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
{E!$<A9 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Blf;_e~=[j asked price 沽盘；喊价；索价；卖方报价
^Dd$8$?[ assessable income 应评税入息
mF#{" assessable loss 应评税亏损
~ xzRx$vU assessable profit 应评税利润
6{1c
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<G#JP t6 assessed profit 估定利润
e yUo67'7 assessed value 经评估价值
IF@)L>-% assessment 评税；评定；估价；评税单
Rb\\6 BU0 assessment number 评税编号；估价编号
dx:],VB assessment of additional tax 补加税评税
p+A#t~K assessment of performance 业绩评估；实绩评价
Dm n6{jy P Assessor 评税主任
CB6<Vng}C asset price bubbles 资产价格泡沫
L%N|8P[ asset-backed securities 具资产保证的证券
72Ft? ;R assets accretion 资产增值
N 0/DPZX7 assets and liabilities 资产与负债
?mrG^TV^+r assets betterment statement 资产递增表；资产改进表
/Wk\ 6 assets lending 实物放款；有抵押贷款
5H>[@_u+: assets of the company passing on the death 死者去世时转移的公司资产
l*/I ; a$ assets pledged as security for liabilities 用作负债抵押的资产
@@_f''f$ assets portfolio 资产投资组合
@ Vc*JEW assets price 资产价格
H}X3nl\] assets quality 资产质素
{bl^O assets realization 资产变现
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assets refinancing arrangement 资产再集资安排
R~;<}!Gtx assets securitization 资产证券化
nKuf Ve assets situated outside Hong Kong 在香港以外地方的资产
t E- s/ assets stripping 削减资产；拆卖资产
n|3ENN assets value 资产值
#(!> assignee 承让人
lcyan assignment 转让；转让书；转让契
@/XA* 9]l assignment of interest 权益转让
91e &-acA assignment of letters patent and trade mark 专利证书及商标转让
3 fM~R+p assignment of property 物业转让；物业转让书
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6v assignment right 转让权
> S TWt>s assignor 转让人
@)|62Dv / associate 有联系的人；有关连人士；相联者；合伙人；联系人
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E Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
r#3(;N{= associate member 附属会员
;#cb%e3 associated body corporate 相联法人团体
# (T associated company 相联公司；联属公司
A2g +m associated corporation 相联法团
g!cTG-bh>J Association of Chartered Certified Accountants [ACCA] [United Kingdom]
TDk' 公认会计师公会〔英国〕
iIA&\'|;i Association of Futures Exchange Brokers 香港期货经纪协会
'$;S?6$eW Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
5c! ~WckbJ association of underwriters 承保人组织
9SXFiZA(r assumption of control 接管
DNC2]kS< assurance 担保；保险；转易；转易书
8"Hy'JA$O assurance of interest 权益的转易
{ Jwh .bJ at 19XX price 按一九ＸＸ年价格计算
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{ 5LB4 at a discount 按赔价计算；按贴水价格计算；打折扣
9 }jF]P*Q at a premium 按溢价计算；按升水价格计算
>2,x#RQs at call 通知付款；按通知
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at constant market price 按固定市价计算
Ztr,v$ at constant price 按固定价格计算
=gw 'M A at cost 按成本计算
YrL: !\p. at current market price 按当时市价计算；按现时市价计算
,QdUfM at current price 按当时价格计算；按现时价格计算
{-09,Q4[& at factor cost 按要素成本计算；按生产要素成本计算
IX e[JL: at money-of-the-day price 按付款当日价格计算
j"9bt GX at or better 按指定或较佳价位〔买卖指令〕
nYLq%7}k at par 按面值计算；平价
u4, p.mZtb at sight 见票即付
kW3V"twx at the close 按收市盘
#\_N-bVu at the opening 按开市盘
a4Fe MCvV9 attestation 见证；见证条款
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x'B at-the-money option 平价期权
l qTTTk attorney 受权人；受托代表人
y}FTLX $ attornment 新拥有人承认书
tQ&.;{5[f attributable profit 可归属利润
LaG./+IP attributable share value 可归属股份价值
pMe'fC~* Auckland Stock Exchange 奥克兰证券交易所
MOKg[ j auction 拍卖
0V@u] auctioneer 拍卖商
-O:+?gG audit 审计；核数
Ux2(Op h Audit Commission 审计署
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V1 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
4
>at# Zc 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〕
yF0\$%H>$ audit review 帐目审查
T 6*na H Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
(i^{\zv audited account 审计帐目；经审计的帐目
4siNY4i" audited annual account 经审计的周年帐目
gu7mGHn - audited balance sheet 经审计的资产负债表
pQKR auditor 核数师；核数主任；审计师
#H fvY}[o auditor's certificate 核数师证明书；审计师证明书
z:{'IY auditor's report 核数师报告；审计师报告
waz)jEk Aussie bond 澳元债券
Zui2O-L?V austerity budget 紧缩预算
I6,'o)l{_ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
NTkGLD1e. Australia All Ordinaries Index 澳洲所有普通股票指数
4p\<b8(9> Australian Dollar [AUD] 澳元
*Fi`o_d9[` Australian Options Market 澳大利亚期权市场
/'ccFm2 Australian Securities Commission 澳洲证券事务监察委员会
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KVI l Australian Society of Certified Practising Accountants 澳洲执业会计师公会
KuL2X@)} Australian Stock Exchange 澳大利亚证券交易所
^2rNty,nH Austrian Schilling [ATS] 奥地利先令
s`B]+ authentication 认证；鉴证
! `LaX!bmp authority to purchase 委托购买证；委购书
ouL/tt_~ authorization 认可；核准；授权；授权书
$vlq ]6V8 authorization by direction 指示授权
sKVN*8ia authorization by instruction 指令授权
S='AA_jnw authorization by warrant 令状授权
!o1{. V9q authorization of unit trust 单位信托的认可
,u8)g; 8s authorized agent 指定代理人
.'k]]2%ILp authorized capital 法定资本
BU(:6 authorized clerk 出市员
=Yg36J4[ authorized dealer 认可交易商
z-$ bce9* authorized financial institution 认可财务机构
~8L*N>Y authorized fund 认可基金
osPJ%I`^ authorized fund house 获授权的基金公司；认可基金公司
qpjtF' authorized institution 认可机构
KCu @5`p authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
,K'>s<} authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
VJmX @zX9 authorized insurer 获授权保险人；获认可承保人
rf^ Q%ds authorized investment 特准投资项目
xOnbY U authorized person 获授权人
|WqEJ*$, authorized representative 获授权代表
r 2M Iw authorized share capital 法定股本
( &HAjB automated quotation system 自动报价系统
pLjet~2}iJ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
~47Bbom 自动交易系统〔香港期货交易所有限公司〕
>{?~cNO& automatic adjustment mechanism 自动调整机制
_H@Y%"ZHJ6 automatic adjustment system 自动调整系统
5N<f\W, Automatic Clearing House 自动票据交换所
6; 6 a.iZ automatic exchange rates accumulation system 自动化汇率累集系统
qk VGa%^ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
PLD 6 Ug automatic teller machine [ATM] 自动柜员机
D!< [ \ G autopay 自动转帐
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p- available assets 可用资产
o!!";q%DX available fiscal reserve 现存财政储备
*5?a% p available profit 可用利润
RZ 4xR Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
{G$I|<MD2T average 平均；平均数；海损
zO8` xrN! average basic salary 平均基本薪金
mO<sw average consumer expenditure 平均消费开支；一般消费开支
wTb7 xBI average cost 平均成本
Whp;wAz average cost of land production 增辟土地平均成本
B7BXS*_b average daily turnover 平均每日成交额
z ea=vx>` average daily wage rate 平均每日工资率
v'gP,UO-%D average expenditure pattern 平均开支模式
)[_A{#& average growth rate 平均增长率
2NH uZ.af average net fixed assets 固定资产平均净值
VtIPw&KHW average of relatives 相对价格平均数
e rTb9`N4 average price 平均价格
f'P}]_3( average propensity to consume 平均消费倾向；一般消费倾向
=2!AK[KxX average propensity to save 平均储蓄倾向；一般储蓄倾向
H EdOo~/~ average rate 平均率
hp=TWt~ average revenue 平均收入；平均收益
m} /L MY average stock 平均库存；平均存货
B w?Kb@ average yearly rent 平均年租
9DcUx- avoidance of double taxation 避免双重课税
3yg22y &l avoidance of tax 避税
