A:
|oe!P}u A share Ａ股；甲类股份
O->_/_ abatement of tax 减税；减扣免税额
|;A9A's ABN AMRO Bank N.V. 荷兰银行
`E} p77 above-the-line expenditure 线上项目支出；经常预算支出
ptV4s=G2 above-the-line receipt 线上项目收入；经常预算收入
N>d|A]zH ABSA Asia Limited 南非联合亚洲有限公司
/7k.r}6\R absolute change 绝对数值变更
/~i.\^HX absolute expenditure 实际开支
9W1;Kb|Z< absolute guideline figure 绝对准则数字
x7 "z(rKl absolute interest 绝对权益
8^/+wa+G absolute order of discharge 绝对破产解除令
D q/3E- y5 absolute profit margin 绝对利润幅度
VLcyPM@"Q! absolute value 实值；绝对值
N@Xg5huO absolutely vested interest 绝对既得权益
Qm.z@DwFM{ absorbed cost 已吸收成本；已分摊成本
cVQatm absorption 吸收；分摊；合并
|Du,UY/ absorption rate 吸收率；摊配率；分摊率
'FShNY5 ACB Finance Limited 亚洲商业财务有限公司
?SC3Vzr acceptable form of reciprocity 合理的互惠条件
ow2M,KU6Z acceptable rate 适当利率；适当汇率
XnBm`vk?V! acceptance agreement 承兑协议
w$gS j/ acceptance for honour 参加承兑
$brKl 8P acceptor 承兑人；接受人；受票人
2 Sge acceptor for honour 参加承兑人
"_ L kZBW. accident insurance 意外保险
89zuL18V Accident Insurance Association of Hong Kong 香港意外保险公会
&&X$d!V accident insurance scheme 意外保险计划
MWBXs7 5I accident year basis 意外年度基准
EVR! @6@ accommodation 通融；贷款
c}\
' x5:o accommodation bill 通融票据；空头票据
R=`U 4Ml; accommodation party 汇票代发人
fO*)LPen.z account balance 帐户余额；帐户结余
B ,V( LTE account book 帐簿
c
Qld$ account collected in advance 预收款项
hzaU8kb account current book 往来帐簿
%VzYqj_P" account of after-acquired property 事后取得的财产报告
! q!"UMiG account of defaulter 拖欠帐目
+Dv 7:x7 account payable 应付帐款
mHKJ account payee only [A/C payee only] 只可转帐；存入收款人帐户
p`
$fTgm account receivable 应收帐款
S# ,+Z7 account receivable report 应收帐款报表
/x$}D=(CZ account statement 结单；帐单；会计财务报表
x@h t x? account title 帐户名称；会计科目
9*' & 5F= accountant's report 会计师报告
;:P7}v fz! Accountant's Report Rules 会计师报告规则
C?,*U accounting and auditing procedure 会计与审计程序；会计与核数程序
V]Sgx00; Accounting Arrangements 《会计安排》
{Jr f/p9w accounting basis 会计基础
> 84e`aGE accounting by Official Receiver 破产管理署署长呈交的帐目
_0K.Fk*(! Accounting Circular 《会计通告》
WhH!U0 accounting class 会计类别
fTBVvY4( accounting date 记帐日期；会计结算日期
?fV?|ZGZI accounting for money 款项核算
C ?/r; Accounting Officer 会计主任
[~COYjp accounting period 会计报告期；会计期
CA/ -Gb accounting policy 会计政策；会计方针
Uls+n@\! accounting practice 会计惯例
Hj2<ZL accounting principle 会计准则
Y,'%7u accounting record 会计记录
hq L+_| DW accounting report 会计报告
avg4K*v v Accounting Services Branch [Treasury] 会计事务部〔库务署〕
QCWf.@n Accounting Society of China 中国会计学会
? z3] accounting statement 会计报表
+s ULo accounting system 会计制度；会计系统
>Co)2d] accounting transaction 会计事项；帐务交易
8&%Cy'TIz4 accounting treatment 会计处理
<K X&zi<L) accounting year 会计年度
%yfE7UPS] accretion 增值；添加
E4=q h1d accrual 应计项目；应累算数目
8fh4%#,C% accrual basis 应计制；权责发生制
Pubv$u2 accrual basis accounting 应计制会计；权责发生制会计
> VP5vkv= accrue 应累算；应计
P].eAA XnP accrued benefit 应累算利益
i3P9sdTD accrued charges 应计费用
<6/= y1QC) accrued cumulative preference share dividend 应累算的累积优先股股息
~cIl$b accrued expenses 应累算费用
yPoSJzC=[ accrued interest payable 应付利息；应计未付利息
* jE;9^ accrued interest receivable 应收利息；应计未收利息
`]jqQr97 accrued right 累算权益
J:AMnUOcDi accruing profit 应累算的利润
KzNm^^#/$A accumulated fiscal reserve 累积财政储备
9Sz7\ W0 accumulated profit 累积利润；滚存溢利
Vc _ :* accumulated reserve 累积储备
*GJ:+U&m[ accumulation of surplus income 累积收益盈余
q*bt4,D&Es acquired assets 既得资产
^&Q< tN 7 acquisition 收购；购置；取得
N'QqJe7Z acquisition cost 购置成本
,5{$+ acquisition expenses 购置费用
-9d%+O~v6~ acquisition of 100% interest 收购全部股权
lI6W$V\, acquisition of control 取得控制权
g5Hr7K m acquisition of fixed assets 购置固定资产
FqZgdmwR acquisition of shell “买壳”
0q#"clw acquisition price 收购价
1'Rmg\( act of God 天灾
|c gui acting partner 执事合伙人
'mE^5K active market 买卖活跃的市场；交投畅旺的市场；旺市
u%B&WwHG active partner 积极参与的合伙人
DZk1ZLz active trading 交投活跃
aCl A{ actual circulation 实际流通
R%"K actual cost 实际成本
kAo.C Nj7 actual expenditure 实际开支；实际支出
Gq1)1 actual income 实际入息；实际收入；实际收益
s$ z2 c actual market 现货市场
+rc SL8C actual price 现货价；实际价格
+D`*\d1 actual profit 实际利润
6pp $-uS actual quotation 实盘；实际价位；实际报价
QIK
9 actual year basis 按实际年度计算
)+EN$ *H actuals 实货
: G=F iC actuarial investigation 精算调查
)%F5t&lum actuarial principle 精算原则
]C!?HQ{bsf actuarial report 精算师报告
A
gWPa.'3 Actuarial Society of Hong Kong 香港精算学会
jn =:G+0 actuarial valuation 精算师估值
'SV7$, mK@ actuary 精算师
8: dQ._#v ad referendum agreement 暂定协议；有待覆核的协定
I Zrk1fh ad valorem duty 从价税；按值征税
?lKhzH.T ad valorem duty system 从价税制
? \y%]1 ad valorem fee 从价费
[_.n$ p- ad valorem tariff 从价关税
dYF=c additional allowance 额外免税额
W D.U"YI8y additional amount for unexpired risk 未过期风险的额外款额
v* ~3Z1 additional assessable profit 补加应评税利润
fzPZ| additional assessment 补加评税
d1G8*YO@ additional commitment 额外承担
=;ICa~`C; additional commitment vote 额外承担拨款
O|'1B>X additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
>cgpaj x* additional dependent parent allowance 供养父母额外免税额
6R4<J% $P additional provision 额外拨款
!Zjq9{t\" additional stamp duty 附加印花税
k\aK?(.RC7 additional tax 补加税罚款；补加税款
+@:L|uFU Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
`h UHel;6 adjudged bankrupt 被裁定破产
f^b K=# adjudicated bankrupt 裁定破产人
q>s`uFRg( adjudication fee 裁定费；评定印花税额手续费；评估契据费
|5MbAqjzC adjudication of bankruptcy 裁定破产；宣告破产
;G d~YGW^# adjudication of insolvency 裁定无力偿还债务
RUo9eQIPD adjusted actual 经调整的实数；调整后的实数
PJ\0JR7 a adjusted current assets 经调整的流动资产；调整后的流动资产
OH'ea5x q adjusted figure 经调整的数字；调整后的数额
d%ME@6K) adjusted liabilities 经调整的负债；调整后的负债
|"Z{I3Umg adjusted loss 经调整的亏损；调整后的亏损
Or+p%K}-7 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
@PSL s *
adjusted profit 经调整的利润；调整后的利润
rRb+_]Lg adjusted surplus 经调整的盈余额；调整后的盈余额
a9 Y5 adjusted value 经调整的价值；调整后的价值
8Vn4.R[vE adjustment 调整；修订；理算〔保险〕
$>q@SJ1q adjustment centre 调剂中心
6v 732;^ adjustment lag 调整过程的时间差距；调整时差
!mnUdR|>( adjustment mechanism 调整机制
/'wF2UR adjustment of loss 亏损调整
n}n E cXb adjustment process 调整过程；调整程序
>I'% !E; adjustment range 调整幅度
0. ;}]v administered exchange rate 受管制汇率
~Xv =9@,h Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
o\=n4 ;S administration expenses 行政费用
] d?x$> administration fee 手续费；行政费
K$[$4 dX] administration in bankruptcy 破产管理
A : e;k{J administration order 遗产管理令
jNyoN1M administrator 管理人；遗产管理人
wCKj 7y[ administrator of the estate 遗产管理人
%X1x4t] admission of debt 债项承认书
4. qtp ` admission of proof 接纳债权证明
nJFg^ s 1 advance 放贷款项；垫付款项；预支款项；预付款项
h<l1U'Bn7 advance account 暂支帐目；预付款帐户
I4c!m_sr advance compensation 预付补偿金
TzG]WsY_ advance from shareholder 股东垫款
G|
m4m. advance pending reimbursement 预支以待日后付还
5M_Wj*a}7 advanced economy 先进经济体系
m$2<`C= advancement 预付；预付财产
Jjm|9|C, advances warrant 垫款令
L IpEQ7; advancing 贷出
EL{vFP adverse balance 逆差
9pSUIl9|j adverse exchange 逆汇
G}zZQy advertisement addressed to shareholders 在报章刊登的致股东通告
9Kv|>#z ff advice for collection 托收通知书
ko\) :DN advice of drawing 提款通知书；汇票通知书
n.}T1q|l advice of payment 付款通知
p Pr o }@@ Advisory Committee [Securities and Futures Commission]
G4-z3e,crr 谘询委员会〔证券及期货事务监察委员会〕
dK9Zg,DZL Advisory Committee on Diversification 经济多元化谘询委员会
CI7A#
6- affidavit 誓章；遗产申报誓章
_}6q{}jn:c affidavit of no receipt 述明无收款的誓章
dp5cDF} l affiliate 联号；联营公司；附属公司
i@P}{ affiliated company 附属公司；联号；联营公司
$lwz-^1t. affirmation [estate duty] 非宗教式宣誓〔遗产税〕
oF&l-DHp affordability 负担能力
K\?]$dK5 African Development Bank [AfDB] 非洲开发银行
| A)\
: after-acquired property 事后取得的财产
!cX[-}Q after-hours dealing 市后交易
Me3dpF after-tax profit 税后盈利；税后利润；税后溢利
:#t*K6dz agency agreement 代理协议
9$*s 8}| agency expenses 代理机构的开支
{8RFK4! V@ agency fee 代理费
x!< yT?A Agency Law 《代理法》
zw@'vncc agent 代理人；承销人
A;X=bj _&a agent of company 公司代理人
*C | agent's fee 代理人费；经纪费
?h8{xa5b aggregate 总计；总数；总体数字
HL K@xKD< aggregate amount 总款额；总额
Tl(" IhkC aggregate assets and liabilities 总体资产与负债
Q[4:
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%VNlXHO. aggregate demand 总需求
bZwnaM4"F aggregate gross position 总持仓量
p s|)cW3` aggregate limit 总限额
VR? ^HA9 aggregate of salaries tax 合计薪俸税
y' C-[nk aggregate performance 总体表现；总体业绩
)6X.Nfkb^k aggregate supply 总体供应
}Fb!?['G5 aggregate surplus 总盈余
d l] # aggregate total 整体总额
:$3oFN*g aggregate value 总值；合计价值
LRb, VD:/Y aggregated basis 合计基准
T ]9\VW4 aggregated net chargeable income 合计应课税入息实额
$4=f+ "z aggregation 合并计算；合计；总和
8(U{2B8>\% aggregation of incomes of husband and wife 夫妇入息合并计算
oMH.u^b]fT aggregation of property 财产的总和
cI0 ]}S agio 差价；贴水
j Ch=@<9 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》
:;]Oc Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
+>f<EPGn 《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》
j7QX ,_Q Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
LJlZ^kh 《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》
]2SI!Ai7 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
p JIv+ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
F =a+z/xKT agreement for a settlement 授产协议
Q COo agreement for assignment 转让协议
+a@GHx 4- agreement for sale 售卖协议；买卖协议
i^`9syD agreement for sale and purchase 买卖协议
S56]?M|[ agreement for the payment of interest 支付利息协议
sN=6 gCau agreement for the repayment of money 还款协议
<U Zd;e@ agreement of reinsurance 再保险协议
%:v`EjRD0 Agricultural Bank of China 中国农业银行
{}~: &.D air passenger departure tax 飞机乘客离境税
$^/0<i$ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
bzpFbfb airport tax 机场税
V<Z'(UI alcohol duty 酒精税
d tStTT alienation 让与；让渡；转让
\*vHB`.,ey alimony 生活费；赡养费
N3BL3: @O All Ordinaries Index [AOI] 所有普通股指数
"8 )z=n all risks 全险；综合险
w*7|dZk{ All Sales Record for Stock Market 《股票市场成交报告》
2 !1.E5.I Allied Capital Resources Limited 新联财务有限公司
O TWkUB{ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
k3!a$0 Bs; allocation letter 拨款信件
$RX'(/ allocation of fund 分配款项；预留款项
`(y(w-:W1 allocation of profit 利润分配；溢利分配
8TV;Rtl allocation warrant 拨款令
;Y9=!.Ak0y allotment 分配；配股
\/` ? allotment notice 股份配售通知；配股通知
Ol /\t allotment of shares 股份分配
B:TR2G9UT allowable 可获宽免；免税的
{Bvj"mL]j allowable business loss 可扣除的营业亏损
5v.DX`" allowable expenses 可扣税的支出
b p<^ R allowance 免税额；津贴；备抵；准备金
|`k
.y]9 allowance for debts 债项的免税额
kK>X rj6 allowance for depreciation by wear and tear 耗损折旧免税额
5X.ebd;PT allowance for funeral expenses 殡殓费的免税额
%V G/ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
,*id'=S allowance for repairs and outgoings 修葺及支出方面的免税额
.\Fss(Zn allowance to debtor 给债务人的津贴
AIl4]F5I alteration of capital 资本更改
^WYQ]@rh3 alternate trustee 候补受托人
F Vsj; amalgamation 合并
qZk'tRv ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
`|O yRU"EK ambit of charges 征税范围；收费范围
\BV
0zKd amended valuation 经修订的估值
= v~1qWX American Commodities Exchange 美国商品交易所
8ip7^ American Express Bank Limited 美国运通银行
9-1#( Y6S American Stock Exchange 美国证券交易所
9v )%dO. amortization 摊销
I+
l% Sn#\ amount due from banks 存放银行同业的款项
=s97Z- amount due from banks abroad 存放海外银行同业的款项
MhEw
_{? amount due from holding companies 控股公司欠款
u+9<&)X0 amount due from local banks 存放本港银行同业的款项
4R%*Z ~ amount due to banks 银行同业的存款
k_|^ kdWJ amount due to banks abroad 海外银行同业的存款
NW9n amount due to holding companies 控股公司存款
2C^B_FUg|] amount due to local banks 本港银行同业的存款
# G]! % amount due to outport banks 外埠银行同业的存款
z2c5m amount for note issue 发行纸币的款额
+t)n;JHN amount of bond 担保契据的款额
EOKzzX7 S amount of consideration 代价款额
1nh tM amount of contribution 供款数额
?^#lWx q amount of indebtedness 负债款额
>RI>J.~ amount of principal of the loan 贷款本金额
E:E4ulak amount of rates chargeable 应征差饷数额
=1;= amount of share capital 股本额
SjEAuRDvUz amount of sums assured 承保款额
B tt]R amount of variation 变动幅度
E4.SF|=x amount of vote 拨款数额
{04"LAE amount payable 应付款额
uwIc963 amount receivable 应收款额
gIEl . Amsterdam Stock Exchange 阿姆斯特丹证券交易所
=nUW' analysis 分析
S]3Ev#> ancillary risk 附属风险
Rhzn/\)| annual account 周年帐目；周年帐目报表；年度决算；年结
qF) < H annual accounting date 年结日期
?NNn:t iD annual allowance 每年免税额；年积金；年度津贴；年津
._:nw=Y0<} annual balance 年度余额
OK|qv [ annual disposable income 每年可动用收入
ZUXr!v/R:1 annual estimates 周年预算
Oeya%C5' annual fee 年费
rEZ8eeB[3 annual general meeting 周年大会
vC;]jJb: annual growth rate 年增率；每年增长率
p4u5mM annual long-term supplement 长期个案每年补助金
)x,8D ~p' annual pensionable emolument 可供计算退休金的年薪
%i0?UpA annual report 年报
wmr-}Y!9u% Annual Report on the Consumer Price Index 《消费物价指数年报》
>cmE
t annual return 周年报表；周年申报表；每年报税表格
#1-xw~_ Annual Return Rules 《周年报表规则》
BfTcI) annual review of consumer prices 每年消费物价回顾
4pz|1Hw7 annual roll-forward basis 逐年延展方式
h( QYxI, | annual salary 年薪
#b0{#^S: annual statement 年度报表；年度决算表
[p r"ZQ] 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
4IdT' annuitant 年金受益人
X*oMFQgP annuity 年金
N@o?b annuity contract 年金合约
ni&*E~a
annuity on human life 人寿年金
$.St ej1 antecedent debt 先前的债项
w>? Un,K ante-dated cheque 倒填日期支票
1 [nG} anticipated expenditure 预期开支
OU DcY@x~ anticipated net profit 预期纯利
7XrfuG*L$ anticipated revenue 预期收入
"R
#k~R anti-inflation measure 反通货膨胀措施
JMBK{J K> anti-inflationary stance 反通货膨胀立场
BG2)v.CU apparent deficit 表面赤字
?@6b>='! apparent financial solvency 表面偿债能力
SJ'
%
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5__+_hO
;3 application for personal assessment 个人入息课税申请书
hm$X]H`uMX application of fund 资金应用
]ekk }0 application to release as liquidator and to destruct the books of accounts and documents
3M*Bwt;F_ 申请免除清盘人职务及毁灭帐簿与文件
jD,Baz< appointed actuary 委任精算师
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p! Y} appointed auditor 委任核数师；委任审计师
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b{ appointed trustee 委任的受托人
1r[@(c0 appointer 委任人
kQdt}o]) apportioned pro rata 按比例分摊
T>>YNaUL apportionment 分配；分摊
~!6K]h B4 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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apportionment formula 分摊方程式
[^H"FA[ apportionment of estate duty 遗产税的分摊
L7Dh(y=;7 appraisal 估价；评估
)bO BQbj appreciable growth 可观增长
[j x0-3s:X appreciable impact 显着影响
ig"uXs appreciable increase 可观增长
[K~]& appreciation 增值；升值
Q<tu) Qo appreciation against other currencies 相对其他货币升值
TrVW v appreciation of the exchange value of Hong Kong dollar 港元汇值上升
{kI#A?M appreciation tax 增值税
#PL EPB appropriation 拨款；拨用；拨付
Rxpn~QQ appropriation account 拨款帐目
XP[uF ;w Appropriation Bill 拨款法案
<{(/E0~V/< appropriation-in-aid system 补助拨款办法
?gGt2O1J approved assets 核准资产
Die-@z|Y approved basket stock 认可一篮子证券
wl=61 Mb approved budget 核准预算
H Yr}wG approved charitable donation 认可慈善捐款
p(SRjQt approved charitable institution 认可慈善机构
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LOR&q approved currency 核准货币；认可货币
Ha>*?`?yI approved estimates 核准预算
z5\;OLJS, approved estimates of expenditure 核准开支预算
z1OFcq m approved overseas insurer 核准海外保险人
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0 approved overseas trust company 核准海外信托公司
]6Ug>>x5 approved pooled investment fund 核准汇集投资基金
pI+!92Z approved provident fund scheme 认可公积金计划
iItcN;;7 approved provision 核准拨款
!4@G3Ae22 approved redeemable share 核准可赎回股份
tU wRE|_ approved regional stock 认可地区性证券
Uh}seB#mJj approved retirement scheme 认可退休金计划
AZ |yX approved subordinated loan 核准附属贷款
;E2>Ovv arbitrage 套戥；套汇；套利
4S0>-?{ arbitrageur 套戥者；套汇者
w^k;D,h arbitrary amount 临时款项
%3;Fgk y arrangement 措施；安排；协定
.@ C{3$,VG arrears 欠款
1&=0Wg0ig arrears of pay 欠付薪酬
cNpe_LvW arrears of revenue 逾期未收税款；逾期未收的帐项
1B>V t*= articles of association 组织章程；组织细则；组织章程细则
_GQz!YA Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
<3PL@orO ascertainment of profit 确定利润
xZ5M/YSyG "Asia Clear" “亚洲结算系统”
{npcPp9 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
W|k0R4K]] Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
B DY}* cX Asian Development Fund [ADF] 亚洲发展基金
Bc-yxjsw Asian dollar bond 亚洲美元债券
}G46g#_6d> Asian dollar market 亚洲美元市场
_;A $C( Asian dollar rate 亚洲美元利率
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^G[ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
$5`!Z%>/ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
DQ.v+ C, asked price 沽盘；喊价；索价；卖方报价
8qi+IGRg assessable income 应评税入息
;32#t[i b assessable loss 应评税亏损
C) QKPT assessable profit 应评税利润
et,GrL)l assessable value 应评税值
jt~Qu- assessed profit 估定利润
ER2GjZa\z assessed value 经评估价值
3LR p2(A assessment 评税；评定；估价；评税单
= ! Vf assessment number 评税编号；估价编号
?i\B^uB assessment of additional tax 补加税评税
>>[/UFC)n assessment of performance 业绩评估；实绩评价
%,@vWmn Assessor 评税主任
B
(/U3}w- asset price bubbles 资产价格泡沫
PMs z` asset-backed securities 具资产保证的证券
! 2CL1j0( assets accretion 资产增值
>4m'tZ8 assets and liabilities 资产与负债
Y /TlE? assets betterment statement 资产递增表；资产改进表
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:?T} assets lending 实物放款；有抵押贷款
$$i. O } assets of the company passing on the death 死者去世时转移的公司资产
{cK^,?x assets pledged as security for liabilities 用作负债抵押的资产
kID[#g' assets portfolio 资产投资组合
(%CZ*L[9Z assets price 资产价格
6Q4X 6U:WB assets quality 资产质素
5\mTr)\R assets realization 资产变现
w mNH T _ assets refinancing arrangement 资产再集资安排
:WGtR\tK assets securitization 资产证券化
&MmU assets situated outside Hong Kong 在香港以外地方的资产
5OIc(YhYf assets stripping 削减资产；拆卖资产
U8#xgz@ assets value 资产值
5 /",<1 assignee 承让人
[@ <sFP;g assignment 转让；转让书；转让契
W^,S6! assignment of interest 权益转让
GJi~y assignment of letters patent and trade mark 专利证书及商标转让
+ j+5ud ` assignment of property 物业转让；物业转让书
|s7`F% assignment right 转让权
ubMOD< assignor 转让人
0oA{Ji x associate 有联系的人；有关连人士；相联者；合伙人；联系人
h[KvhbD3 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
<mA'X V, associate member 附属会员
RT /o$$ associated body corporate 相联法人团体
zo{/'BnU associated company 相联公司；联属公司
$ aCd/& associated corporation 相联法团
p Y)5bSA Association of Chartered Certified Accountants [ACCA] [United Kingdom]
FQ%c~N 公认会计师公会〔英国〕
- F&U Association of Futures Exchange Brokers 香港期货经纪协会
r'LVa6e"N Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
#T K~eHi association of underwriters 承保人组织
\mM<\-'p assumption of control 接管
|!| ^ v assurance 担保；保险；转易；转易书
Xy ,lA4IP assurance of interest 权益的转易
yfQ5:X at 19XX price 按一九ＸＸ年价格计算
j*@l"V>~ at a discount 按赔价计算；按贴水价格计算；打折扣
8VG!TpX/B at a premium 按溢价计算；按升水价格计算
uf<@ruN at call 通知付款；按通知
TQX)?^Ft at constant market price 按固定市价计算
#v#<itfFH at constant price 按固定价格计算
m ~#! at cost 按成本计算
0|xIB g) at current market price 按当时市价计算；按现时市价计算
'k;4 j|< at current price 按当时价格计算；按现时价格计算
2=0DCF;Bv at factor cost 按要素成本计算；按生产要素成本计算
M$ 4k; at money-of-the-day price 按付款当日价格计算
TlL^7f} at or better 按指定或较佳价位〔买卖指令〕
@53k8 at par 按面值计算；平价
CQ7{1,?2 at sight 见票即付
C fEmT8sa at the close 按收市盘
(Y BMsh at the opening 按开市盘
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!? attestation 见证；见证条款
JTqDr at-the-money option 平价期权
C $Lu]pIL* attorney 受权人；受托代表人
7*Qk`*Ii attornment 新拥有人承认书
N- e $^pST attributable profit 可归属利润
mC&=X 6Q] attributable share value 可归属股份价值
(@X~VACT Auckland Stock Exchange 奥克兰证券交易所
-50 HB`t auction 拍卖
R2etB*k6[ auctioneer 拍卖商
B!{d-gb audit 审计；核数
-m'j]1 Audit Commission 审计署
WH ?}~u9 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
K/ m3 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
.Xm(D>>k audit review 帐目审查
UX-&/eScN Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
AIb2k audited account 审计帐目；经审计的帐目
AL/?,%F audited annual account 经审计的周年帐目
I{JU-J k| audited balance sheet 经审计的资产负债表
rn DCqv!'P auditor 核数师；核数主任；审计师
W)'*m-I auditor's certificate 核数师证明书；审计师证明书
~DO4, auditor's report 核数师报告；审计师报告
u$%t)2+$4 Aussie bond 澳元债券
.)1_Ew austerity budget 紧缩预算
kK 8itO Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
YDC mI@ Australia All Ordinaries Index 澳洲所有普通股票指数
A,i75kd Australian Dollar [AUD] 澳元
Vc^HVyAx@n Australian Options Market 澳大利亚期权市场
[' z[ Australian Securities Commission 澳洲证券事务监察委员会
,Vd\m"K{ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
fA'qd.{f^ Australian Stock Exchange 澳大利亚证券交易所
h%WE=\,Qp Austrian Schilling [ATS] 奥地利先令
5<I authentication 认证；鉴证
]# t6Jwk authority to purchase 委托购买证；委购书
d]9U^iy authorization 认可；核准；授权；授权书
jq'!UN{ authorization by direction 指示授权
I%|>2}-_U authorization by instruction 指令授权
2|\A7. authorization by warrant 令状授权
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t& authorization of unit trust 单位信托的认可
!=;XBd- authorized agent 指定代理人
,m RyQS'F authorized capital 法定资本
.xf<=ep authorized clerk 出市员
Y *_)h\f authorized dealer 认可交易商
' B+ ' (f authorized financial institution 认可财务机构
NM)k/?fA authorized fund 认可基金
nRd) ++ authorized fund house 获授权的基金公司；认可基金公司
TW !&p"Us+ authorized institution 认可机构
v}WR+)uFQ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
E .1J 2Ne authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
a^ ,( v authorized insurer 获授权保险人；获认可承保人
F ~ Lx|)0M authorized investment 特准投资项目
~>9_(L authorized person 获授权人
L(GjZAP authorized representative 获授权代表
a >\vUv * authorized share capital 法定股本
12Y automated quotation system 自动报价系统
P%K4[c W~ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
w+1Gs
; 自动交易系统〔香港期货交易所有限公司〕
! 8`3GX:B_ automatic adjustment mechanism 自动调整机制
5zON}"EC automatic adjustment system 自动调整系统
IK*07h/! Automatic Clearing House 自动票据交换所
+{sqcr1G automatic exchange rates accumulation system 自动化汇率累集系统
h gJ[LU| > Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
-G6U$ automatic teller machine [ATM] 自动柜员机
iR" N13 autopay 自动转帐
}i!J/tJ)b available assets 可用资产
O|_h_I-2 available fiscal reserve 现存财政储备
HSq}7S&U available profit 可用利润
6'xsG?{JY Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
2w F8 P) average 平均；平均数；海损
FLEo*9u>b average basic salary 平均基本薪金
X$/2[o#g average consumer expenditure 平均消费开支；一般消费开支
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average cost 平均成本
1;VHM' average cost of land production 增辟土地平均成本
^pHq66d%Z average daily turnover 平均每日成交额
6;b ~Ht average daily wage rate 平均每日工资率
+^;JS3p@\ average expenditure pattern 平均开支模式
tBpC: SG average growth rate 平均增长率
\ TU3rk&X average net fixed assets 固定资产平均净值
I}R0q average of relatives 相对价格平均数
J4 Dry< average price 平均价格
rj!0GI average propensity to consume 平均消费倾向；一般消费倾向
6Aocm R0D' average propensity to save 平均储蓄倾向；一般储蓄倾向
\l~*PG2 average rate 平均率
\6\<~UX^ average revenue 平均收入；平均收益
8V~vXnkM average stock 平均库存；平均存货
$M Jm *6h average yearly rent 平均年租
R ##~*># avoidance of double taxation 避免双重课税
zXRlo] avoidance of tax 避税
