A:
iI@m e= A share Ａ股；甲类股份
"<^]d~a_ abatement of tax 减税；减扣免税额
JQde I+ ABN AMRO Bank N.V. 荷兰银行
okSCM#&:[2 above-the-line expenditure 线上项目支出；经常预算支出
a?gziCmS?C above-the-line receipt 线上项目收入；经常预算收入
5.o{A#/NTl ABSA Asia Limited 南非联合亚洲有限公司
8r-'m%l absolute change 绝对数值变更
<}z, !w8 absolute expenditure 实际开支
,EuJ0]2 absolute guideline figure 绝对准则数字
SBog7An9SI absolute interest 绝对权益
4.o[ :5' absolute order of discharge 绝对破产解除令
#CcWsI>+w> absolute profit margin 绝对利润幅度
:,*{,^2q: absolute value 实值；绝对值
k,M %"FLQ absolutely vested interest 绝对既得权益
|j > fsk~ absorbed cost 已吸收成本；已分摊成本
f !D~aJ absorption 吸收；分摊；合并
'du{ky absorption rate 吸收率；摊配率；分摊率
U%zZw) ACB Finance Limited 亚洲商业财务有限公司
n>##,o|Vr# acceptable form of reciprocity 合理的互惠条件
r[votdF o acceptable rate 适当利率；适当汇率
~L3]Wa. acceptance agreement 承兑协议
B 4m y acceptance for honour 参加承兑
18{" @<wIs acceptor 承兑人；接受人；受票人
-< RG'I~ acceptor for honour 参加承兑人
S mjg [ accident insurance 意外保险
Im0 #_
\ Accident Insurance Association of Hong Kong 香港意外保险公会
*j/[5J0'M accident insurance scheme 意外保险计划
~K-_]*[x accident year basis 意外年度基准
4Px accommodation 通融；贷款
Ua](o H accommodation bill 通融票据；空头票据
B(l8&
accommodation party 汇票代发人
GT(nW|v account balance 帐户余额；帐户结余
C?h`i ^ >2 account book 帐簿
UW@BAj@^@ account collected in advance 预收款项
qTd6UKg account current book 往来帐簿
0*umf .R account of after-acquired property 事后取得的财产报告
1}>u Y account of defaulter 拖欠帐目
%^VQ w! account payable 应付帐款
9p '#a: account payee only [A/C payee only] 只可转帐；存入收款人帐户
szG 0?e account receivable 应收帐款
*LZ^0c: r account receivable report 应收帐款报表
vi-mn)L6# account statement 结单；帐单；会计财务报表
n>[" h 2 account title 帐户名称；会计科目
=3=
$F% accountant's report 会计师报告
@ApX43U( Accountant's Report Rules 会计师报告规则
),#hBB`ZA accounting and auditing procedure 会计与审计程序；会计与核数程序
@2 eV^eO9 Accounting Arrangements 《会计安排》
tMQz'3,X accounting basis 会计基础
QZ:xG:qyk; accounting by Official Receiver 破产管理署署长呈交的帐目
w\f>.N Accounting Circular 《会计通告》
WymBjDos: accounting class 会计类别
Yn LwBJ 2i accounting date 记帐日期；会计结算日期
!v`C-1}70 accounting for money 款项核算
6;^ e Accounting Officer 会计主任
zbM*/:Y accounting period 会计报告期；会计期
BMlu>, accounting policy 会计政策；会计方针
Pcox~U/j accounting practice 会计惯例
NIasce e accounting principle 会计准则
hD I}V 1) accounting record 会计记录
xO nW~Z accounting report 会计报告
u lzQ[?OMl Accounting Services Branch [Treasury] 会计事务部〔库务署〕
(Rt jD`e} Accounting Society of China 中国会计学会
D3i`ehh accounting statement 会计报表
\'AS@L"Wj^ accounting system 会计制度；会计系统
sKU?"|G81G accounting transaction 会计事项；帐务交易
,*} 5xpX accounting treatment 会计处理
|fTWf}Jx accounting year 会计年度
5Rc^5Nv accretion 增值；添加
;p U=> accrual 应计项目；应累算数目
e_{!8u.+ accrual basis 应计制；权责发生制
XnCrxj accrual basis accounting 应计制会计；权责发生制会计
Js( "H accrue 应累算；应计
| Vq&IfP accrued benefit 应累算利益
3$hbb6N%6. accrued charges 应计费用
HGJfj*JH accrued cumulative preference share dividend 应累算的累积优先股股息
R:}u(N accrued expenses 应累算费用
f} _d`?K accrued interest payable 应付利息；应计未付利息
+&:?*(?Q accrued interest receivable 应收利息；应计未收利息
X|3l*FL accrued right 累算权益
K0bh;I accruing profit 应累算的利润
<GthJr>1D accumulated fiscal reserve 累积财政储备
u^{6U(% accumulated profit 累积利润；滚存溢利
5|^{t00T ~ accumulated reserve 累积储备
#Lq{_Y accumulation of surplus income 累积收益盈余
^%<t^sE acquired assets 既得资产
Edi`x5"l acquisition 收购；购置；取得
}[%d=NY acquisition cost 购置成本
G d 08RW acquisition expenses 购置费用
u|' }a3 acquisition of 100% interest 收购全部股权
* w[\(d'T acquisition of control 取得控制权
i8Y$ cac! acquisition of fixed assets 购置固定资产
q%Fc?d9 acquisition of shell “买壳”
Ad@Odx=o*R acquisition price 收购价
_a e&@s1 act of God 天灾
A7SE>e> acting partner 执事合伙人
EE<^q?[3^ active market 买卖活跃的市场；交投畅旺的市场；旺市
}CyS_Tc active partner 积极参与的合伙人
6-w'? G37 active trading 交投活跃
8iDg2_l`G actual circulation 实际流通
zJJ6"9sl actual cost 实际成本
:y!%GJW actual expenditure 实际开支；实际支出
]|y] ?7 actual income 实际入息；实际收入；实际收益
QlFt:?7f actual market 现货市场
]XAJ|[]sj* actual price 现货价；实际价格
%}*0l8y actual profit 实际利润
p>c` GDU actual quotation 实盘；实际价位；实际报价
8!c#XMHV actual year basis 按实际年度计算
sivd@7r\Fa actuals 实货
mGK-&|gq actuarial investigation 精算调查
5v
uB87` actuarial principle 精算原则
m<cvx3e actuarial report 精算师报告
I
)LO @ Actuarial Society of Hong Kong 香港精算学会
+[s ZE
X actuarial valuation 精算师估值
3nJd0 E actuary 精算师
U =G^w L ad referendum agreement 暂定协议；有待覆核的协定
H"g$qSx ad valorem duty 从价税；按值征税
+-B`Fya ad valorem duty system 从价税制
nvdo| 5 ad valorem fee 从价费
eyiGe1^C ad valorem tariff 从价关税
YsHZFF additional allowance 额外免税额
(DW[#2\. additional amount for unexpired risk 未过期风险的额外款额
>(t_ additional assessable profit 补加应评税利润
/0J1_g additional assessment 补加评税
DrTo" )T additional commitment 额外承担
+&p}iZp additional commitment vote 额外承担拨款
TBzOz:k additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
q~K
KN /N additional dependent parent allowance 供养父母额外免税额
=c>w additional provision 额外拨款
guC7!P^ additional stamp duty 附加印花税
J f,)Y>EI additional tax 补加税罚款；补加税款
b BFdr Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
!w[io; adjudged bankrupt 被裁定破产
:Gdfpz-{? adjudicated bankrupt 裁定破产人
FrXh\4C adjudication fee 裁定费；评定印花税额手续费；评估契据费
aB(6yBBoxj adjudication of bankruptcy 裁定破产；宣告破产
t`XY Y adjudication of insolvency 裁定无力偿还债务
nnZ|oEF adjusted actual 经调整的实数；调整后的实数
1YklPMx6 adjusted current assets 经调整的流动资产；调整后的流动资产
_H41qKS{Ul adjusted figure 经调整的数字；调整后的数额
<$\En[u0 adjusted liabilities 经调整的负债；调整后的负债
)/hb9+S adjusted loss 经调整的亏损；调整后的亏损
= 7Wr 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
g`skmHS89 adjusted profit 经调整的利润；调整后的利润
r9a?Y!( adjusted surplus 经调整的盈余额；调整后的盈余额
{[&_)AW6m% adjusted value 经调整的价值；调整后的价值
-[I}"Glz: adjustment 调整；修订；理算〔保险〕
\9S &j(I adjustment centre 调剂中心
Kv M}g2" adjustment lag 调整过程的时间差距；调整时差
INyakAmJ}- adjustment mechanism 调整机制
e (^\0 =u< adjustment of loss 亏损调整
'~1uJ0H adjustment process 调整过程；调整程序
Q6?}/p adjustment range 调整幅度
vIoV(rc+ administered exchange rate 受管制汇率
{iv!A=jld Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
r#K;@wu2 administration expenses 行政费用
|Q'l&Gt6 administration fee 手续费；行政费
D &xb tJd administration in bankruptcy 破产管理
u'?yc"d># administration order 遗产管理令
M=}vDw ]Q administrator 管理人；遗产管理人
`W8A * administrator of the estate 遗产管理人
qGE? [\t[6 admission of debt 债项承认书
,AC+s"VS admission of proof 接纳债权证明
9*@K l` \ advance 放贷款项；垫付款项；预支款项；预付款项
@CSTp6{y advance account 暂支帐目；预付款帐户
#NAlje( 7 advance compensation 预付补偿金
95,{40; X7 advance from shareholder 股东垫款
*Q<%(JJ advance pending reimbursement 预支以待日后付还
0$n0f u advanced economy 先进经济体系
B@,L83 advancement 预付；预付财产
&DMKZMj<Q* advances warrant 垫款令
!zw)! rV= advancing 贷出
I\6u(; @ adverse balance 逆差
0.^9)v*i adverse exchange 逆汇
WCbv5)uTUs advertisement addressed to shareholders 在报章刊登的致股东通告
!KUV ,>L advice for collection 托收通知书
9M)N2+hkZ advice of drawing 提款通知书；汇票通知书
Fn8d;%C advice of payment 付款通知
);^]
is~ Advisory Committee [Securities and Futures Commission]
ugM,wT&~Y 谘询委员会〔证券及期货事务监察委员会〕
dz', !|> Advisory Committee on Diversification 经济多元化谘询委员会
WH.5vrY Z affidavit 誓章；遗产申报誓章
M~/%V NX affidavit of no receipt 述明无收款的誓章
0Wf,SYx`s affiliate 联号；联营公司；附属公司
EH'?wh|Yp affiliated company 附属公司；联号；联营公司
"e4hPY# affirmation [estate duty] 非宗教式宣誓〔遗产税〕
%}U-g"I affordability 负担能力
{=AK | African Development Bank [AfDB] 非洲开发银行
iB Ld*B|#K after-acquired property 事后取得的财产
yK +&1U2` after-hours dealing 市后交易
yTDlDOmV! after-tax profit 税后盈利；税后利润；税后溢利
V}l >p? agency agreement 代理协议
}ST9&w i~ agency expenses 代理机构的开支
M' =27!D^ agency fee 代理费
,3k"J4|d Agency Law 《代理法》
8
0>qqz agent 代理人；承销人
e ,_b agent of company 公司代理人
C(:tFuacpw agent's fee 代理人费；经纪费
5-L?JD 4& aggregate 总计；总数；总体数字
#L-3eW=f aggregate amount 总款额；总额
xud aggregate assets and liabilities 总体资产与负债
Y
9eGDpW aggregate at constant price 按固定价格计算的总体数字
,6Kx1 c aggregate demand 总需求
=TDK$Ek aggregate gross position 总持仓量
Bf Lh%XC aggregate limit 总限额
qY24Y aggregate of salaries tax 合计薪俸税
I9ga8mG4-' aggregate performance 总体表现；总体业绩
XD5z+/F<"0 aggregate supply 总体供应
lE+v@Kb: aggregate surplus 总盈余
-f.<s!a aggregate total 整体总额
Tc6H%itV aggregate value 总值；合计价值
PrIS L[@ aggregated basis 合计基准
V~+{douq aggregated net chargeable income 合计应课税入息实额
6g*B=d(j aggregation 合并计算；合计；总和
c H()Ze-B aggregation of incomes of husband and wife 夫妇入息合并计算
;r[@;2p*( aggregation of property 财产的总和
dkuB{C, agio 差价；贴水
&~+lXNXF 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》
1.]Py" @: Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
3A_ 7R-sQ 《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》
u-zl- ?Ne Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
2\ /(!n 《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》
)#9R()n ! Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
kfo, PrW`A 《香港政府和大韩民国政府关于相互促进和保护投资协定》
LI[ w?6B agreement for a settlement 授产协议
A*BIudli agreement for assignment 转让协议
S~+}_$ agreement for sale 售卖协议；买卖协议
|IqQ%;H agreement for sale and purchase 买卖协议
.(tga&] agreement for the payment of interest 支付利息协议
S1pikwB agreement for the repayment of money 还款协议
7E$
e1= agreement of reinsurance 再保险协议
! 2WRxM Agricultural Bank of China 中国农业银行
y< hIXC air passenger departure tax 飞机乘客离境税
zrjqB3R4@O Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
DfFsCTu airport tax 机场税
&eQF[8 , alcohol duty 酒精税
B
Mh 949; alienation 让与；让渡；转让
uh UC m alimony 生活费；赡养费
/JL2dBy#z All Ordinaries Index [AOI] 所有普通股指数
d18%z Y> all risks 全险；综合险
F/[vg All Sales Record for Stock Market 《股票市场成交报告》
^'=J'Q Allied Capital Resources Limited 新联财务有限公司
c+/SvRx^> all-items index [Consumer Price Index] 总指数〔消费物价指数〕
NZ/>nNs allocation letter 拨款信件
/>(e.)f allocation of fund 分配款项；预留款项
SrfDl* allocation of profit 利润分配；溢利分配
!o2lB^e8 allocation warrant 拨款令
9g#L"T= allotment 分配；配股
rr e i6$H& allotment notice 股份配售通知；配股通知
F4i
c^F{K allotment of shares 股份分配
4r!8_$fN?G allowable 可获宽免；免税的
RYD V60*O6 allowable business loss 可扣除的营业亏损
_f%Wk>A4 allowable expenses 可扣税的支出
lH/d#MT allowance 免税额；津贴；备抵；准备金
ajuwP1I allowance for debts 债项的免税额
Mg]q^T.a allowance for depreciation by wear and tear 耗损折旧免税额
S( jbPQT allowance for funeral expenses 殡殓费的免税额
\$ L2xd allowance for inflation 为通货膨胀而预留的款项；通胀准备金
>ZKE allowance for repairs and outgoings 修葺及支出方面的免税额
yz!j9pJ allowance to debtor 给债务人的津贴
IiV:bHUE}0 alteration of capital 资本更改
_NAKVzo- alternate trustee 候补受托人
8Letpygm amalgamation 合并
-E#!`~&V ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
[ "}0 umt ambit of charges 征税范围；收费范围
R=~+- ^O! amended valuation 经修订的估值
U ]lXw+& American Commodities Exchange 美国商品交易所
DQ ^yqBVgQ American Express Bank Limited 美国运通银行
o Jy ]n9 American Stock Exchange 美国证券交易所
[^B04x@ amortization 摊销
I ;N)jj`b amount due from banks 存放银行同业的款项
~qm<~T_0 amount due from banks abroad 存放海外银行同业的款项
7vR JQe) amount due from holding companies 控股公司欠款
xt@zP )6G amount due from local banks 存放本港银行同业的款项
RQ# g n amount due to banks 银行同业的存款
+rbj%v}Fh amount due to banks abroad 海外银行同业的存款
K'~wlO@O amount due to holding companies 控股公司存款
_>B0q|]j4' amount due to local banks 本港银行同业的存款
]Kb amount due to outport banks 外埠银行同业的存款
uYAPGs#k amount for note issue 发行纸币的款额
?fDF Rms amount of bond 担保契据的款额
a? CV;9 amount of consideration 代价款额
2 xH9O{ amount of contribution 供款数额
LbDhP G`u amount of indebtedness 负债款额
@a)
x^d amount of principal of the loan 贷款本金额
pPm[<^\# S amount of rates chargeable 应征差饷数额
!.mMO_ 4} amount of share capital 股本额
.v G_ \-@ amount of sums assured 承保款额
L)JpMf0 amount of variation 变动幅度
,2vPmff amount of vote 拨款数额
stz1e
dP amount payable 应付款额
ymSGB`CP amount receivable 应收款额
P]-d (N}/H Amsterdam Stock Exchange 阿姆斯特丹证券交易所
VZ{aET! analysis 分析
J')Dt]/9 ancillary risk 附属风险
3!&lio+< annual account 周年帐目；周年帐目报表；年度决算；年结
;=1]h& S annual accounting date 年结日期
t0p^0 annual allowance 每年免税额；年积金；年度津贴；年津
=]yJvn" annual balance 年度余额
Q4r)TR , annual disposable income 每年可动用收入
GQoaBO. annual estimates 周年预算
Fku9hB annual fee 年费
9:CJl6~N)# annual general meeting 周年大会
|i5A
F\w annual growth rate 年增率；每年增长率
nC^?6 il
annual long-term supplement 长期个案每年补助金
2>0[^ .;" annual pensionable emolument 可供计算退休金的年薪
j8 nG
Gx annual report 年报
g,U~3# Annual Report on the Consumer Price Index 《消费物价指数年报》
MjN Cn&c annual return 周年报表；周年申报表；每年报税表格
%>}6>nT# Annual Return Rules 《周年报表规则》
q 05_5 annual review of consumer prices 每年消费物价回顾
b5_(Fv annual roll-forward basis 逐年延展方式
8
ZD1}58U4 annual salary 年薪
g![]R-$ annual statement 年度报表；年度决算表
!EuU
@ + 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
B\A2Vm`& annuitant 年金受益人
kPF [E5 annuity 年金
&}31q` annuity contract 年金合约
FqA W>< annuity on human life 人寿年金
o Hds s;q antecedent debt 先前的债项
Z{7lyEzBg ante-dated cheque 倒填日期支票
g
nJe!E anticipated expenditure 预期开支
fQc2K|V anticipated net profit 预期纯利
6T0 E'kv
S anticipated revenue 预期收入
7$'%*|C. anti-inflation measure 反通货膨胀措施
'F^nW_ryW anti-inflationary stance 反通货膨胀立场
C72?vAc,F apparent deficit 表面赤字
gP1~N^hke] apparent financial solvency 表面偿债能力
pzmm cjE C apparent partner 表面合伙人
7$x~}*u application for personal assessment 个人入息课税申请书
ao>bnRXR application of fund 资金应用
B5pM cw application to release as liquidator and to destruct the books of accounts and documents
LGZ5py=xb 申请免除清盘人职务及毁灭帐簿与文件
6b4Kcl <i appointed actuary 委任精算师
<_-&{Pv appointed auditor 委任核数师；委任审计师
)vO;=% GQ appointed trustee 委任的受托人
cZT;VmC appointer 委任人
ZvEc ExA- apportioned pro rata 按比例分摊
P |YBCH apportionment 分配；分摊
z|[#6X6 tT Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Lzu;"#pw apportionment formula 分摊方程式
|BhfW
O8p apportionment of estate duty 遗产税的分摊
f~ -81ctu appraisal 估价；评估
Z W`
Ur> appreciable growth 可观增长
VQV7W appreciable impact 显着影响
EL $"MT}p appreciable increase 可观增长
saQA:W; appreciation 增值；升值
p "f=[awp appreciation against other currencies 相对其他货币升值
-q\5)nY appreciation of the exchange value of Hong Kong dollar 港元汇值上升
4Waot appreciation tax 增值税
p*)RP2 appropriation 拨款；拨用；拨付
!/, 6+2Ru appropriation account 拨款帐目
+c#:;&Gs Appropriation Bill 拨款法案
eYB o* appropriation-in-aid system 补助拨款办法
[RG&1~ approved assets 核准资产
a(&!{Y1bt approved basket stock 认可一篮子证券
HB yk 1 approved budget 核准预算
@=q,,t$r approved charitable donation 认可慈善捐款
e|u|b approved charitable institution 认可慈善机构
5f2ah4 g approved currency 核准货币；认可货币
t_ 5b approved estimates 核准预算
cy8+@77 approved estimates of expenditure 核准开支预算
.f
4a+w approved overseas insurer 核准海外保险人
}q9;..oL approved overseas trust company 核准海外信托公司
"ut:\%39. approved pooled investment fund 核准汇集投资基金
j>X;a3 9| approved provident fund scheme 认可公积金计划
4a]m=]Hm approved provision 核准拨款
4&;.>{ :; approved redeemable share 核准可赎回股份
}c(".v# approved regional stock 认可地区性证券
zlzr;7m approved retirement scheme 认可退休金计划
+hL+3`TD#H approved subordinated loan 核准附属贷款
"f\2/4EIl arbitrage 套戥；套汇；套利
zq -"jpZG arbitrageur 套戥者；套汇者
(lF;c<69 arbitrary amount 临时款项
0 (j b19 arrangement 措施；安排；协定
2)]C' arrears 欠款
x"h0Fe? J arrears of pay 欠付薪酬
]^MOFzSz~ arrears of revenue 逾期未收税款；逾期未收的帐项
dk~ h articles of association 组织章程；组织细则；组织章程细则
0mo^I==J1 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
D(xgadr ascertainment of profit 确定利润
,
"w`,c>! "Asia Clear" “亚洲结算系统”
r(Nf VQF Asia Commercial Bank Ltd. 亚洲商业银行有限公司
=ZM #_uW Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
R>H*MvN Asian Development Fund [ADF] 亚洲发展基金
<r]7xsr Asian dollar bond 亚洲美元债券
2f(5C*~ Asian dollar market 亚洲美元市场
o8\@R Asian dollar rate 亚洲美元利率
_l,?Y;OF Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
c\~H_ ~F Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
bA\T uB asked price 沽盘；喊价；索价；卖方报价
Q/r0p> assessable income 应评税入息
^p(t*%LM assessable loss 应评税亏损
e\ i K assessable profit 应评税利润
5g
,u\` assessable value 应评税值
{n}6 assessed profit 估定利润
+%(iGI{ assessed value 经评估价值
c7T9kV 8hS assessment 评税；评定；估价；评税单
%0T/>:1[E assessment number 评税编号；估价编号
$,"{g<*k; assessment of additional tax 补加税评税
f2Frb
assessment of performance 业绩评估；实绩评价
MN\/ F4Io Assessor 评税主任
g/,fjM_ asset price bubbles 资产价格泡沫
33x3zEUt6 asset-backed securities 具资产保证的证券
*u.6 ,jw assets accretion 资产增值
Wh[+cH"M assets and liabilities 资产与负债
H6?Z E assets betterment statement 资产递增表；资产改进表
7c in?Z1 assets lending 实物放款；有抵押贷款
yZ3/Ia>, assets of the company passing on the death 死者去世时转移的公司资产
j eF1{ % assets pledged as security for liabilities 用作负债抵押的资产
:g v `) assets portfolio 资产投资组合
S W(h%`U assets price 资产价格
0-cqux2U assets quality 资产质素
KpBh@ S assets realization 资产变现
8;9GM^L assets refinancing arrangement 资产再集资安排
n's3!HQY[ assets securitization 资产证券化
bsVms,& assets situated outside Hong Kong 在香港以外地方的资产
Pm; /Ua assets stripping 削减资产；拆卖资产
5 (bG assets value 资产值
qQN&uBQ[ assignee 承让人
eIc~J!?<&V assignment 转让；转让书；转让契
{H s" "/sb assignment of interest 权益转让
dgPJte%i assignment of letters patent and trade mark 专利证书及商标转让
]4SnOSV?S assignment of property 物业转让；物业转让书
e'aKI ]>a assignment right 转让权
:0>wm@qCQ assignor 转让人
v<bq1QG associate 有联系的人；有关连人士；相联者；合伙人；联系人
`HU` =a&d Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
0 z{S@ associate member 附属会员
n
m(yFX?= associated body corporate 相联法人团体
f" Yj'` 6 associated company 相联公司；联属公司
jfF,:(P%W associated corporation 相联法团
+:1ay^YI Association of Chartered Certified Accountants [ACCA] [United Kingdom]
~a m]G0 公认会计师公会〔英国〕
)l *H $8 Association of Futures Exchange Brokers 香港期货经纪协会
}/BwFB+ (/ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
7r?O(0> association of underwriters 承保人组织
K0 .f4 o assumption of control 接管
LB %_FT5 assurance 担保；保险；转易；转易书
K Y/}jJW assurance of interest 权益的转易
w~ M5)b at 19XX price 按一九ＸＸ年价格计算
KT xdZ t at a discount 按赔价计算；按贴水价格计算；打折扣
on(P at a premium 按溢价计算；按升水价格计算
, M$*c at call 通知付款；按通知
SPW @TF1 at constant market price 按固定市价计算
d_#\^! 9 at constant price 按固定价格计算
m>2b %GTh at cost 按成本计算
lGqwB,K$z4 at current market price 按当时市价计算；按现时市价计算
XPXC7_fV at current price 按当时价格计算；按现时价格计算
{"8\~r &b at factor cost 按要素成本计算；按生产要素成本计算
FW& P`Iu at money-of-the-day price 按付款当日价格计算
g .aNITjP at or better 按指定或较佳价位〔买卖指令〕
e3YZ-w^W~h at par 按面值计算；平价
VHVU*6_ w at sight 见票即付
<K: ?<F at the close 按收市盘
b6 _*ljM at the opening 按开市盘
ncJ}h\:Sk attestation 见证；见证条款
AC3K*)`E at-the-money option 平价期权
(u85$_C attorney 受权人；受托代表人
K1uN(T.Ju attornment 新拥有人承认书
6,M>' s,N attributable profit 可归属利润
==(9P`\ attributable share value 可归属股份价值
,$ 5; Auckland Stock Exchange 奥克兰证券交易所
nS[0g^} auction 拍卖
b_ Sh#d& auctioneer 拍卖商
0TU~Q audit 审计；核数
udB:ys Audit Commission 审计署
#/sKb2eQ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
u,[Yaw"L 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〕
|GE3 .g audit review 帐目审查
o*97Nbjn Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
h *)spwF- audited account 审计帐目；经审计的帐目
&Th/Qv}[ audited annual account 经审计的周年帐目
&5 /`6-K audited balance sheet 经审计的资产负债表
g#`(&
k auditor 核数师；核数主任；审计师
qRsPi0; auditor's certificate 核数师证明书；审计师证明书
Q6Q >b4 .3 auditor's report 核数师报告；审计师报告
(xK=/()}q Aussie bond 澳元债券
rgILOtk[ austerity budget 紧缩预算
* b>W Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
R?1;'pvpa[ Australia All Ordinaries Index 澳洲所有普通股票指数
X obiF Australian Dollar [AUD] 澳元
Tz58@VY V Australian Options Market 澳大利亚期权市场
W-=~Afy Australian Securities Commission 澳洲证券事务监察委员会
^te9f%>$l Australian Society of Certified Practising Accountants 澳洲执业会计师公会
m }6GVQ'Q Australian Stock Exchange 澳大利亚证券交易所
r S /Q Austrian Schilling [ATS] 奥地利先令
}aXc,;Ps authentication 认证；鉴证
&9PzBc authority to purchase 委托购买证；委购书
xuO5|{ h authorization 认可；核准；授权；授权书
N-jF A8n authorization by direction 指示授权
TJ7on.; authorization by instruction 指令授权
lE 08UEk1i authorization by warrant 令状授权
?yddr`?W authorization of unit trust 单位信托的认可
2j-|.l c authorized agent 指定代理人
] =b?^' authorized capital 法定资本
~b5aT;ObR authorized clerk 出市员
bj(U?$ authorized dealer 认可交易商
eJ E?H] authorized financial institution 认可财务机构
KQ?E]}rZ authorized fund 认可基金
e`4OlM] authorized fund house 获授权的基金公司；认可基金公司
&GwBxJ
authorized institution 认可机构
/YH Bhoat authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
: <gmgI authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
.Xo, BEjE/ authorized insurer 获授权保险人；获认可承保人
ywmx6q4MFL authorized investment 特准投资项目
N4!YaQQ;} authorized person 获授权人
7u,56V?X authorized representative 获授权代表
3nd02:GF authorized share capital 法定股本
{#uX
automated quotation system 自动报价系统
TuwH?{
FzK Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
o; 6\ 自动交易系统〔香港期货交易所有限公司〕
sB S\S automatic adjustment mechanism 自动调整机制
T_6,o[b8 automatic adjustment system 自动调整系统
&of%;>$>M Automatic Clearing House 自动票据交换所
Mp?Ev. automatic exchange rates accumulation system 自动化汇率累集系统
p}uL%:Vr Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
t ?28s/? automatic teller machine [ATM] 自动柜员机
9/D+ 6hJ]: autopay 自动转帐
go6Hb> available assets 可用资产
y&lj+j available fiscal reserve 现存财政储备
P\iw[m7O available profit 可用利润
P^v`5v Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
.,l ?z average 平均；平均数；海损
=Z2U average basic salary 平均基本薪金
en !cu_]t average consumer expenditure 平均消费开支；一般消费开支
,bmiIW % average cost 平均成本
WXNJc average cost of land production 增辟土地平均成本
nfy"M),et average daily turnover 平均每日成交额
8_U*_I7( average daily wage rate 平均每日工资率
dSs Ma3X[n average expenditure pattern 平均开支模式
zi2hi9A average growth rate 平均增长率
#$K\:V+ 4 average net fixed assets 固定资产平均净值
Vj0`*nC)/ average of relatives 相对价格平均数
$b\Gl=YX^ average price 平均价格
S#!PDg average propensity to consume 平均消费倾向；一般消费倾向
j !&g:{ e average propensity to save 平均储蓄倾向；一般储蓄倾向
it X<! average rate 平均率
M z40([{ average revenue 平均收入；平均收益
D!J
("~[3 average stock 平均库存；平均存货
9g J`H' average yearly rent 平均年租
mY(~94{d avoidance of double taxation 避免双重课税
vrGR Za avoidance of tax 避税
