A:
^e--4B9| A share Ａ股；甲类股份
uOPLJ?% abatement of tax 减税；减扣免税额
P98g2ak ABN AMRO Bank N.V. 荷兰银行
8;O /x above-the-line expenditure 线上项目支出；经常预算支出
3cc; BWvM above-the-line receipt 线上项目收入；经常预算收入
!-4VGt&c, ABSA Asia Limited 南非联合亚洲有限公司
o
@nsv&i absolute change 绝对数值变更
@4Lol2 absolute expenditure 实际开支
,Bl_6ZaL absolute guideline figure 绝对准则数字
;0-R"c)- absolute interest 绝对权益
{dwlW`{ absolute order of discharge 绝对破产解除令
$pa uPEe absolute profit margin 绝对利润幅度
(};/,t1#$ absolute value 实值；绝对值
R]0tG
absolutely vested interest 绝对既得权益
(3&P8ZGNR absorbed cost 已吸收成本；已分摊成本
L=&}s[ 5 absorption 吸收；分摊；合并
; jrmr`l= absorption rate 吸收率；摊配率；分摊率
aa}U87]k ACB Finance Limited 亚洲商业财务有限公司
W !JEl|] acceptable form of reciprocity 合理的互惠条件
~YXkAS: acceptable rate 适当利率；适当汇率
AE=E"l1 ] acceptance agreement 承兑协议
@[bFlqs E acceptance for honour 参加承兑
DJ` xCs!R acceptor 承兑人；接受人；受票人
zGa
V^X acceptor for honour 参加承兑人
.f`KP!p. accident insurance 意外保险
"Iacs s0; Accident Insurance Association of Hong Kong 香港意外保险公会
xXCsJ9 ] accident insurance scheme 意外保险计划
rW+}3] !D/ accident year basis 意外年度基准
+ aWcK6 accommodation 通融；贷款
P?Kg7m W accommodation bill 通融票据；空头票据
E+J +fi accommodation party 汇票代发人
(?ZS 9&y} account balance 帐户余额；帐户结余
Tj6kCB account book 帐簿
p5J!j I= account collected in advance 预收款项
95Q^7oI account current book 往来帐簿
=oTj3+7 account of after-acquired property 事后取得的财产报告
qfF2S account of defaulter 拖欠帐目
G4uA&"OE account payable 应付帐款
,; n[_f account payee only [A/C payee only] 只可转帐；存入收款人帐户
lD $\t/8B account receivable 应收帐款
>XW -W account receivable report 应收帐款报表
D[` ~=y( account statement 结单；帐单；会计财务报表
;#=y5Q4 account title 帐户名称；会计科目
Px&)kEQ accountant's report 会计师报告
sU/vXweky" Accountant's Report Rules 会计师报告规则
oG
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p tlag&Z Accounting Arrangements 《会计安排》
b?:?" accounting basis 会计基础
<t dsUh:?& accounting by Official Receiver 破产管理署署长呈交的帐目
u24XuSe$ Accounting Circular 《会计通告》
2yVQqwQ m accounting class 会计类别
[ ^gb6W9Y accounting date 记帐日期；会计结算日期
68~5Dx accounting for money 款项核算
I7W?}bR*6 Accounting Officer 会计主任
M6y|;lh''c accounting period 会计报告期；会计期
a 0 's6C accounting policy 会计政策；会计方针
Qjmo{' d accounting practice 会计惯例
_O&P!hI accounting principle 会计准则
qyjVB/ko accounting record 会计记录
,_ @) IN accounting report 会计报告
|Rz}bsrZ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
#JR$RH Accounting Society of China 中国会计学会
S$/SFB$)~W accounting statement 会计报表
d w'P =8d accounting system 会计制度；会计系统
I( < Trn accounting transaction 会计事项；帐务交易
2Hk21y\
accounting treatment 会计处理
rdH^"( accounting year 会计年度
|}@teN^J*U accretion 增值；添加
mteQR gC accrual 应计项目；应累算数目
HBA|NV3. accrual basis 应计制；权责发生制
.Dy2O*` accrual basis accounting 应计制会计；权责发生制会计
!8tqYY?>@\ accrue 应累算；应计
H %ScrJ#V accrued benefit 应累算利益
WLH ;{ accrued charges 应计费用
F(w<YU %6 accrued cumulative preference share dividend 应累算的累积优先股股息
.g_^! t accrued expenses 应累算费用
1*:BO oYx accrued interest payable 应付利息；应计未付利息
5kCXy$"% accrued interest receivable 应收利息；应计未收利息
TJ|do`fw > accrued right 累算权益
y2nT)nL accruing profit 应累算的利润
xPJ @!ks9 accumulated fiscal reserve 累积财政储备
r r2^sQ;_ accumulated profit 累积利润；滚存溢利
i]& >+R<6 accumulated reserve 累积储备
2#Qw accumulation of surplus income 累积收益盈余
DIgu r}q)@ acquired assets 既得资产
A(z
m acquisition 收购；购置；取得
a[=ub256S acquisition cost 购置成本
7gREcL 2 acquisition expenses 购置费用
]2_=(N\Kt acquisition of 100% interest 收购全部股权
.-1'#Z1T acquisition of control 取得控制权
hJ?PV@xy acquisition of fixed assets 购置固定资产
()<?^lr33 acquisition of shell “买壳”
)U{\c2b acquisition price 收购价
oVd7ucnK act of God 天灾
:bkmm,%O acting partner 执事合伙人
0Kg?X active market 买卖活跃的市场；交投畅旺的市场；旺市
Q1(4l?X@ active partner 积极参与的合伙人
C%#u2C2 active trading 交投活跃
u.}H)wt actual circulation 实际流通
<(1[n
pS&+ actual cost 实际成本
(Mw+SM3< actual expenditure 实际开支；实际支出
w,t !<i actual income 实际入息；实际收入；实际收益
g O/\Yi actual market 现货市场
QE721y actual price 现货价；实际价格
uW4.Q_O!H actual profit 实际利润
{gz VbZ# actual quotation 实盘；实际价位；实际报价
9[[$5t`8 actual year basis 按实际年度计算
XJ1Bl actuals 实货
,M$h3B\;r actuarial investigation 精算调查
FLIU}doc actuarial principle 精算原则
'ZAIe7i& actuarial report 精算师报告
KLjvPT\ Actuarial Society of Hong Kong 香港精算学会
\/-4 j F: actuarial valuation 精算师估值
*]c~[&x5& actuary 精算师
NMzq10M=6 ad referendum agreement 暂定协议；有待覆核的协定
PoLk{{ l3 ad valorem duty 从价税；按值征税
wGWv<<Qw" ad valorem duty system 从价税制
|3>%(4
OS ad valorem fee 从价费
r x@2Dmt6
ad valorem tariff 从价关税
4j zjr G additional allowance 额外免税额
77'@U( additional amount for unexpired risk 未过期风险的额外款额
A>)Ced! additional assessable profit 补加应评税利润
RQ4+EW 1G additional assessment 补加评税
|gU)6}V@ additional commitment 额外承担
CD4@ 0Z+ additional commitment vote 额外承担拨款
Z_mQpt|y additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
D$VRE^ k additional dependent parent allowance 供养父母额外免税额
* D vQnj additional provision 额外拨款
1/%5pb2\ additional stamp duty 附加印花税
N;4wbUPL7h additional tax 补加税罚款；补加税款
@S 0mNA Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
CtZOIx.;| adjudged bankrupt 被裁定破产
D-e?;< adjudicated bankrupt 裁定破产人
q``/7 adjudication fee 裁定费；评定印花税额手续费；评估契据费
-] G=Q1 1 adjudication of bankruptcy 裁定破产；宣告破产
X2{Aa T*M adjudication of insolvency 裁定无力偿还债务
c GyBml1 adjusted actual 经调整的实数；调整后的实数
tR NMiU adjusted current assets 经调整的流动资产；调整后的流动资产
TgKSE1 adjusted figure 经调整的数字；调整后的数额
Zh_3ydMD1 adjusted liabilities 经调整的负债；调整后的负债
5ka6=R(r adjusted loss 经调整的亏损；调整后的亏损
WT}x Cni 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
<`NtT G adjusted profit 经调整的利润；调整后的利润
h; R>|2A adjusted surplus 经调整的盈余额；调整后的盈余额
G[n;%c~`+ adjusted value 经调整的价值；调整后的价值
P1 |3%#c adjustment 调整；修订；理算〔保险〕
9<o*aFgCa adjustment centre 调剂中心
V7B%o:FZo adjustment lag 调整过程的时间差距；调整时差
Bq,MTzxD adjustment mechanism 调整机制
"*:?m{w5 adjustment of loss 亏损调整
.vd*~U" adjustment process 调整过程；调整程序
%AA -G adjustment range 调整幅度
5Ha(i [d administered exchange rate 受管制汇率
c= aZ[ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
E&)o.l<h| administration expenses 行政费用
m ;wj|@cF administration fee 手续费；行政费
V{X/y N.u administration in bankruptcy 破产管理
=Z..&H5i administration order 遗产管理令
x@D> J G administrator 管理人；遗产管理人
VO /b&% administrator of the estate 遗产管理人
g+Y &rz admission of debt 债项承认书
=&~ K;=: admission of proof 接纳债权证明
n*caP9B advance 放贷款项；垫付款项；预支款项；预付款项
V(Cxd.u advance account 暂支帐目；预付款帐户
2nCHL '8N advance compensation 预付补偿金
w|4CBll advance from shareholder 股东垫款
4}Lui9 advance pending reimbursement 预支以待日后付还
yoz-BS advanced economy 先进经济体系
xm t D0U1 advancement 预付；预付财产
"G Jhx/zt advances warrant 垫款令
s.a @uR^ advancing 贷出
s+ ^1\ adverse balance 逆差
Tq?f5swsI
adverse exchange 逆汇
z> b^Ui0 advertisement addressed to shareholders 在报章刊登的致股东通告
# wyjb:Ql advice for collection 托收通知书
V0n8fez
b advice of drawing 提款通知书；汇票通知书
B] Koi1B advice of payment 付款通知
]hRs -x Advisory Committee [Securities and Futures Commission]
Swgvj(y;!A 谘询委员会〔证券及期货事务监察委员会〕
olm'_ {{
Advisory Committee on Diversification 经济多元化谘询委员会
|) mUO:* affidavit 誓章；遗产申报誓章
O9RnS\ affidavit of no receipt 述明无收款的誓章
!uA'0U?ky affiliate 联号；联营公司；附属公司
BM5)SgK affiliated company 附属公司；联号；联营公司
i_nUyH%b affirmation [estate duty] 非宗教式宣誓〔遗产税〕
'-#gQxIpD affordability 负担能力
2 } _^~8 African Development Bank [AfDB] 非洲开发银行
6U,:J'5gP after-acquired property 事后取得的财产
6=x]20 after-hours dealing 市后交易
Ga`
8oY+~ after-tax profit 税后盈利；税后利润；税后溢利
bPMf='F{r agency agreement 代理协议
SQN{/")T agency expenses 代理机构的开支
<~e*Y rJ?- agency fee 代理费
:Ye~I;" 8 Agency Law 《代理法》
?OGs+G agent 代理人；承销人
IvI;Q0E-3 agent of company 公司代理人
Z/:W.*u agent's fee 代理人费；经纪费
$4kbOqn4 aggregate 总计；总数；总体数字
\aN5 :Yy aggregate amount 总款额；总额
)iZhE"?z aggregate assets and liabilities 总体资产与负债
3%u: c]-wF aggregate at constant price 按固定价格计算的总体数字
VeH%E.: aggregate demand 总需求
.5tXwxad" aggregate gross position 总持仓量
W k "_lJ aggregate limit 总限额
P<9T.l aggregate of salaries tax 合计薪俸税
C OD^osM@ aggregate performance 总体表现；总体业绩
8jiBLZkRf aggregate supply 总体供应
k8cR`5 @PK aggregate surplus 总盈余
5nK|0vv%2 aggregate total 整体总额
89W8cJ$yW aggregate value 总值；合计价值
> n1UK5QD aggregated basis 合计基准
"o@R}_4]q aggregated net chargeable income 合计应课税入息实额
-*2b/=$u aggregation 合并计算；合计；总和
z; >O5a>z aggregation of incomes of husband and wife 夫妇入息合并计算
xX~m Fz0C aggregation of property 财产的总和
5oOs.(m|*C agio 差价；贴水
[7[$P.MS{ 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》
]ed7Q3lq Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
[?d a BXS 《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》
r%LG>c`^ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
[p )2!]y 《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》
y }h2 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
7e{w,.ny! 《香港政府和大韩民国政府关于相互促进和保护投资协定》
2(GLc*B> agreement for a settlement 授产协议
YP{mzGdE& agreement for assignment 转让协议
-CPLgT agreement for sale 售卖协议；买卖协议
FH;)5GGnv agreement for sale and purchase 买卖协议
f Qw|SW agreement for the payment of interest 支付利息协议
Eb 8z`@p agreement for the repayment of money 还款协议
GB}X agreement of reinsurance 再保险协议
y;h co Agricultural Bank of China 中国农业银行
vVo# nzeZ5 air passenger departure tax 飞机乘客离境税
^ SS9BQ*m Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
^(:n a6C airport tax 机场税
%F<3_#Y alcohol duty 酒精税
t'C9; alienation 让与；让渡；转让
N9z!-y'X alimony 生活费；赡养费
Y1Bx Rd?D All Ordinaries Index [AOI] 所有普通股指数
=g=Vv"B_ all risks 全险；综合险
1+-F3ROP All Sales Record for Stock Market 《股票市场成交报告》
l%`~aVGJ Allied Capital Resources Limited 新联财务有限公司
s ZokiFJ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
-Q1~lN m: allocation letter 拨款信件
b+BX >$ allocation of fund 分配款项；预留款项
xCMuq9zt@ allocation of profit 利润分配；溢利分配
C+gu'hD allocation warrant 拨款令
l_(4CimOZ allotment 分配；配股
| D8c=c% allotment notice 股份配售通知；配股通知
O^R ^Aw allotment of shares 股份分配
8)J,jh9q allowable 可获宽免；免税的
XsMETl"Av4 allowable business loss 可扣除的营业亏损
=I+5sCF{g allowable expenses 可扣税的支出
pf0uwXo allowance 免税额；津贴；备抵；准备金
>
!HC
? allowance for debts 债项的免税额
m h|HEkM allowance for depreciation by wear and tear 耗损折旧免税额
ry4:i4/[ allowance for funeral expenses 殡殓费的免税额
>*}m .'u allowance for inflation 为通货膨胀而预留的款项；通胀准备金
> 'J WW*Y! allowance for repairs and outgoings 修葺及支出方面的免税额
k59.O~ 0V allowance to debtor 给债务人的津贴
>k
u7{1) alteration of capital 资本更改
IZ]L.0, alternate trustee 候补受托人
$U%N$_k? amalgamation 合并
oXqx]@ 7 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
tNW0 C] ambit of charges 征税范围；收费范围
C}]rx{xC amended valuation 经修订的估值
3N{
ZX{ } American Commodities Exchange 美国商品交易所
;giT[KK American Express Bank Limited 美国运通银行
|U="B4 American Stock Exchange 美国证券交易所
td2bL4 amortization 摊销
y(Q.uYz* amount due from banks 存放银行同业的款项
[_p&,$z8[ amount due from banks abroad 存放海外银行同业的款项
DzY`O@D[ amount due from holding companies 控股公司欠款
79U 7<]-! amount due from local banks 存放本港银行同业的款项
d.NB@[?* amount due to banks 银行同业的存款
_\FA}d @N amount due to banks abroad 海外银行同业的存款
~|e H8@o amount due to holding companies 控股公司存款
7 JP.c@s amount due to local banks 本港银行同业的存款
f=40_5a6 amount due to outport banks 外埠银行同业的存款
J_XbtCmt amount for note issue 发行纸币的款额
kC+dQ&@g{ amount of bond 担保契据的款额
v=+> ids amount of consideration 代价款额
*\[G fTL amount of contribution 供款数额
\JZ'^P$Q amount of indebtedness 负债款额
[m]O^Hp{{ amount of principal of the loan 贷款本金额
y#e<]5I amount of rates chargeable 应征差饷数额
O[&G6+ amount of share capital 股本额
Pe7%
9 amount of sums assured 承保款额
q.RW_t~ amount of variation 变动幅度
}-M% $ ~` amount of vote 拨款数额
1Q9 e S& amount payable 应付款额
79MB_Is]s amount receivable 应收款额
7ZgFCK,8m, Amsterdam Stock Exchange 阿姆斯特丹证券交易所
z^9df( analysis 分析
$qhVow5~ ancillary risk 附属风险
FDRpK 5cw annual account 周年帐目；周年帐目报表；年度决算；年结
I*8_5?)g< annual accounting date 年结日期
HoKN<w annual allowance 每年免税额；年积金；年度津贴；年津
g ??@~\Ov annual balance 年度余额
p:^;A/D annual disposable income 每年可动用收入
5nG$6H w annual estimates 周年预算
7o64|@ 'j annual fee 年费
9=;ETLL " annual general meeting 周年大会
)Y,>cg:z~ annual growth rate 年增率；每年增长率
y]E ?\03" annual long-term supplement 长期个案每年补助金
,0[h`FN annual pensionable emolument 可供计算退休金的年薪
LgS.%Mn annual report 年报
^'aMp}3iu Annual Report on the Consumer Price Index 《消费物价指数年报》
.;9I :YB$ annual return 周年报表；周年申报表；每年报税表格
9Z_98 Rh Annual Return Rules 《周年报表规则》
V9kL\Ys annual review of consumer prices 每年消费物价回顾
dg42K`E annual roll-forward basis 逐年延展方式
nc%ly * annual salary 年薪
_p=O*$b. annual statement 年度报表；年度决算表
K) t+ lJ 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
}))JzrqAe annuitant 年金受益人
To19=,: annuity 年金
[z`m` 9Aq annuity contract 年金合约
}c*6|B@f annuity on human life 人寿年金
*HN0em antecedent debt 先前的债项
q 9c:,k ante-dated cheque 倒填日期支票
b 7bbrR8 anticipated expenditure 预期开支
N{6Lvq [8 anticipated net profit 预期纯利
Y>[u(q&09O anticipated revenue 预期收入
\)vxZ! anti-inflation measure 反通货膨胀措施
^ $t7p
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`;!v<@:i2 apparent deficit 表面赤字
9 l :Bum)9 apparent financial solvency 表面偿债能力
<CUe"WbE) apparent partner 表面合伙人
#x|h@(y| application for personal assessment 个人入息课税申请书
NE h5
application of fund 资金应用
efF>kcIC application to release as liquidator and to destruct the books of accounts and documents
O486:tF 申请免除清盘人职务及毁灭帐簿与文件
*.9.BD9 appointed actuary 委任精算师
#~^Y2-C# appointed auditor 委任核数师；委任审计师
I8 {2cM; appointed trustee 委任的受托人
9:tKRN_D appointer 委任人
I 0}+}{M: apportioned pro rata 按比例分摊
2@S{e$YK` apportionment 分配；分摊
C vtG Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
CCZ]`*wJ apportionment formula 分摊方程式
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&~Rj 9 apportionment of estate duty 遗产税的分摊
zy9# *gGq appraisal 估价；评估
G.a^nQ@e% appreciable growth 可观增长
C0F#PXU y appreciable impact 显着影响
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MObqj appreciable increase 可观增长
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&gf appreciation 增值；升值
sX,oJIt appreciation against other currencies 相对其他货币升值
e'uI~%$NJL appreciation of the exchange value of Hong Kong dollar 港元汇值上升
?gMxGH:B.& appreciation tax 增值税
%maLo RJ appropriation 拨款；拨用；拨付
;yO7! {_ appropriation account 拨款帐目
4X2/ n Appropriation Bill 拨款法案
w;(`!^xv appropriation-in-aid system 补助拨款办法
T7=~l)I approved assets 核准资产
ag FWye approved basket stock 认可一篮子证券
:n&n"`D~ approved budget 核准预算
7u Q-:n approved charitable donation 认可慈善捐款
48BPo,nWR approved charitable institution 认可慈善机构
| :i``gFj approved currency 核准货币；认可货币
@^$Xy< x approved estimates 核准预算
czf|c approved estimates of expenditure 核准开支预算
r}y]B\/ approved overseas insurer 核准海外保险人
}*4K]3et$ approved overseas trust company 核准海外信托公司
GJY7vS ^# approved pooled investment fund 核准汇集投资基金
?B2 T'}~ approved provident fund scheme 认可公积金计划
it~>)_7*P approved provision 核准拨款
`}^_> approved redeemable share 核准可赎回股份
;$\d^i{N approved regional stock 认可地区性证券
"$tP>PO{< approved retirement scheme 认可退休金计划
S&@uY#_(*T approved subordinated loan 核准附属贷款
xhIC["z5 arbitrage 套戥；套汇；套利
KN;b+`x;M arbitrageur 套戥者；套汇者
hYW <4{Gjr arbitrary amount 临时款项
OIa =$l43C arrangement 措施；安排；协定
=kUN ^hb arrears 欠款
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Hnd arrears of pay 欠付薪酬
iQ9j t arrears of revenue 逾期未收税款；逾期未收的帐项
GyOo$FW articles of association 组织章程；组织细则；组织章程细则
Cu0N/hBT Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
3!0E h8ncI ascertainment of profit 确定利润
joh=0 nk;D "Asia Clear" “亚洲结算系统”
<=*xwI&q Asia Commercial Bank Ltd. 亚洲商业银行有限公司
q*oUd/F8 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
~/6m|k Asian Development Fund [ADF] 亚洲发展基金
8#w}wGV* Asian dollar bond 亚洲美元债券
eXI ^9uH Asian dollar market 亚洲美元市场
2c.~cNx`q[ Asian dollar rate 亚洲美元利率
HPGi 5rU Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
XTD _q Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
N6Fj} m&E asked price 沽盘；喊价；索价；卖方报价
z&o"K\y\ assessable income 应评税入息
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4W:S assessable loss 应评税亏损
I% 43rdoPe assessable profit 应评税利润
tdn[]|= assessable value 应评税值
*ws!8-)fH assessed profit 估定利润
;N4 b~k) assessed value 经评估价值
y8Bi5Ae,+1 assessment 评税；评定；估价；评税单
}MDu QP] assessment number 评税编号；估价编号
->x+ p" assessment of additional tax 补加税评税
is%qG?,P assessment of performance 业绩评估；实绩评价
m?G}%u Assessor 评税主任
s Y=fS2b#) asset price bubbles 资产价格泡沫
_'k?9eN` asset-backed securities 具资产保证的证券
=~% B}T assets accretion 资产增值
1\q2;5 assets and liabilities 资产与负债
1q*85 [Y assets betterment statement 资产递增表；资产改进表
kn_%'7 assets lending 实物放款；有抵押贷款
m-lUgx7 assets of the company passing on the death 死者去世时转移的公司资产
Cyxt EzPp assets pledged as security for liabilities 用作负债抵押的资产
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:PGj0? assets portfolio 资产投资组合
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y(B~)T~e@ assets quality 资产质素
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assets realization 资产变现
z)'dDM D" assets refinancing arrangement 资产再集资安排
hSc$Sa8 assets securitization 资产证券化
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/t)$ assets situated outside Hong Kong 在香港以外地方的资产
ysfR@ sH7 assets stripping 削减资产；拆卖资产
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xyQA:3s assets value 资产值
t i)fo am assignee 承让人
<` sVu assignment 转让；转让书；转让契
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+h4N assignment of interest 权益转让
wxARD3% assignment of letters patent and trade mark 专利证书及商标转让
gOZ$rv ^g assignment of property 物业转让；物业转让书
9)Y]05us assignment right 转让权
}> k 9]Y assignor 转让人
3_2( L"S2 associate 有联系的人；有关连人士；相联者；合伙人；联系人
|,j6c FNw Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
,ijgq EN associate member 附属会员
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~/E associated body corporate 相联法人团体
qn#\ro1H associated company 相联公司；联属公司
_JA.~edqM associated corporation 相联法团
>~I~!i3 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
|< \L B 公认会计师公会〔英国〕
F8?&Ql/hdz Association of Futures Exchange Brokers 香港期货经纪协会
gEtD qq~y@ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
"xlf6pm% association of underwriters 承保人组织
uAR!JJ assumption of control 接管
!m rB+<: assurance 担保；保险；转易；转易书
~ w IVw} assurance of interest 权益的转易
ehI*cf({ at 19XX price 按一九ＸＸ年价格计算
dRyK'Xr at a discount 按赔价计算；按贴水价格计算；打折扣
Dg/&m*Yl at a premium 按溢价计算；按升水价格计算
LWc}j`Wd at call 通知付款；按通知
_r5Q%8J at constant market price 按固定市价计算
59 O;`y0 at constant price 按固定价格计算
WEUr;f at cost 按成本计算
|Sy | E at current market price 按当时市价计算；按现时市价计算
^ q @.yL at current price 按当时价格计算；按现时价格计算
ZVJbpn<lo) at factor cost 按要素成本计算；按生产要素成本计算
5.#r\' Z# at money-of-the-day price 按付款当日价格计算
LpJ\OI*v at or better 按指定或较佳价位〔买卖指令〕
U ?d 1 at par 按面值计算；平价
za' Eom-<u at sight 见票即付
7rc^-!k at the close 按收市盘
`h( JD$w at the opening 按开市盘
umYq56dw attestation 见证；见证条款
'Zf_/ y at-the-money option 平价期权
e|+U7=CK attorney 受权人；受托代表人
;Aiu y{< attornment 新拥有人承认书
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attributable profit 可归属利润
0]{h,W3]@[ attributable share value 可归属股份价值
@"-<m|lM Auckland Stock Exchange 奥克兰证券交易所
%xf6 U>T auction 拍卖
oJR0sbikP auctioneer 拍卖商
}8 p;w T! audit 审计；核数
BD[XP`[{ Audit Commission 审计署
(1fE^KF@f Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
G5E03x vL 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〕
JJ q= {; audit review 帐目审查
;_M .(8L Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
&@c=$+#C audited account 审计帐目；经审计的帐目
Gk*Mx6|N audited annual account 经审计的周年帐目
{QTfD~z^K audited balance sheet 经审计的资产负债表
"0+_P{w+ auditor 核数师；核数主任；审计师
@P6K`'.0 auditor's certificate 核数师证明书；审计师证明书
U^?/nRZ auditor's report 核数师报告；审计师报告
M ZZ4 Aussie bond 澳元债券
Z&@X4X"q austerity budget 紧缩预算
= - ~ 82% Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
MFaK=1 Australia All Ordinaries Index 澳洲所有普通股票指数
]<A|GY0q1 Australian Dollar [AUD] 澳元
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jtw Australian Options Market 澳大利亚期权市场
[ECSJc &i Australian Securities Commission 澳洲证券事务监察委员会
U2 =5Nt5 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
wt[M zpR P Australian Stock Exchange 澳大利亚证券交易所
%F9% t Austrian Schilling [ATS] 奥地利先令
zFqH)/ authentication 认证；鉴证
&4sUi K" authority to purchase 委托购买证；委购书
ej4 7'#EY authorization 认可；核准；授权；授权书
+,9I3Dq authorization by direction 指示授权
xvQJTR k authorization by instruction 指令授权
3_ B . W authorization by warrant 令状授权
n`? j.
s authorization of unit trust 单位信托的认可
sAfSI<L_ authorized agent 指定代理人
<w(UDZ authorized capital 法定资本
;#P@(ZVT authorized clerk 出市员
mfQQ<Q @ authorized dealer 认可交易商
2I(0EBW authorized financial institution 认可财务机构
,Ww)>O+ authorized fund 认可基金
- RVwPY authorized fund house 获授权的基金公司；认可基金公司
"2}04b|" authorized institution 认可机构
;FQAL@"Yj authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
*qj @y'1\ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
4Z"D F)+} authorized insurer 获授权保险人；获认可承保人
!m^; Apuy authorized investment 特准投资项目
s\1h=V)!H authorized person 获授权人
pvQ w+jX authorized representative 获授权代表
WmP"u7I4 authorized share capital 法定股本
G/J5 aj[ automated quotation system 自动报价系统
R+#|<e5@%o Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
49^;T;'v 自动交易系统〔香港期货交易所有限公司〕
#+|{l*> automatic adjustment mechanism 自动调整机制
1Wtr_A automatic adjustment system 自动调整系统
o"R[#E&Yx Automatic Clearing House 自动票据交换所
VZ'[\ 3J automatic exchange rates accumulation system 自动化汇率累集系统
o h-Y Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
HvN!_}[ automatic teller machine [ATM] 自动柜员机
_-x|g~pV* autopay 自动转帐
}RYr) available assets 可用资产
Zk"'x,]# available fiscal reserve 现存财政储备
dE^:-t available profit 可用利润
{ =P O`1H Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
)& +j#: average 平均；平均数；海损
UGj!I average basic salary 平均基本薪金
s[NkPh9& average consumer expenditure 平均消费开支；一般消费开支
kjfZ*V=- average cost 平均成本
2aX|E4F average cost of land production 增辟土地平均成本
Jm0P~E[n average daily turnover 平均每日成交额
9TBkVbqV average daily wage rate 平均每日工资率
RZ:Yu average expenditure pattern 平均开支模式
Bab`wfUve average growth rate 平均增长率
Mg W 0
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(BEGt '7 average of relatives 相对价格平均数
O&V}T#8n average price 平均价格
O;9u1,%w average propensity to consume 平均消费倾向；一般消费倾向
Dz:A.x@$* average propensity to save 平均储蓄倾向；一般储蓄倾向
21bvSK average rate 平均率
|)* K#%j average revenue 平均收入；平均收益
f)l:^/WP+ average stock 平均库存；平均存货
w&hgJ average yearly rent 平均年租
Q4Zuz)r* avoidance of double taxation 避免双重课税
@AaM]?=P{ avoidance of tax 避税
