A:
S(2_s,J^ A share Ａ股；甲类股份
tEuVn 5 abatement of tax 减税；减扣免税额
l y9tI-E ABN AMRO Bank N.V. 荷兰银行
zy'e|92aO above-the-line expenditure 线上项目支出；经常预算支出
NdxPC~Z+ above-the-line receipt 线上项目收入；经常预算收入
#M ;j*IBl* ABSA Asia Limited 南非联合亚洲有限公司
Z X0 #I W absolute change 绝对数值变更
.RW&=1D6 absolute expenditure 实际开支
V*6o |# absolute guideline figure 绝对准则数字
_9f7@@b absolute interest 绝对权益
kY?w] lS)t absolute order of discharge 绝对破产解除令
E[NszM[P absolute profit margin 绝对利润幅度
+ *)Kyk absolute value 实值；绝对值
TTagZI$ absolutely vested interest 绝对既得权益
!-HJ%(5:F absorbed cost 已吸收成本；已分摊成本
nPW=m`jG absorption 吸收；分摊；合并
MX 7 Y1 absorption rate 吸收率；摊配率；分摊率
B=}s7$^ ACB Finance Limited 亚洲商业财务有限公司
`c)[aP{vN acceptable form of reciprocity 合理的互惠条件
<sTY<i VR acceptable rate 适当利率；适当汇率
!&adO,jN+= acceptance agreement 承兑协议
: @4+ } acceptance for honour 参加承兑
s|vx2-Cu] acceptor 承兑人；接受人；受票人
1<G, 0Lt acceptor for honour 参加承兑人
Ua.%?V accident insurance 意外保险
l J
Jn@A Accident Insurance Association of Hong Kong 香港意外保险公会
<5!)5+G accident insurance scheme 意外保险计划
1lYQR`Uh accident year basis 意外年度基准
K-b`KcX accommodation 通融；贷款
K%.t%)A_3 accommodation bill 通融票据；空头票据
9
lXnNK
|] accommodation party 汇票代发人
zI= 9 account balance 帐户余额；帐户结余
MX"M2>" pT account book 帐簿
3Yf~5csY account collected in advance 预收款项
&3Ry0?RET account current book 往来帐簿
V'FKgzd account of after-acquired property 事后取得的财产报告
O/.8;.d;4Y account of defaulter 拖欠帐目
{nMCU{*k account payable 应付帐款
;TKsAU account payee only [A/C payee only] 只可转帐；存入收款人帐户
t>vr3)W account receivable 应收帐款
9 ^CuSj account receivable report 应收帐款报表
%O9P|04]3 account statement 结单；帐单；会计财务报表
|RH^|2:x9Q account title 帐户名称；会计科目
D}rnp wp{ accountant's report 会计师报告
=j%ORD[ Accountant's Report Rules 会计师报告规则
06 an(& a9 accounting and auditing procedure 会计与审计程序；会计与核数程序
)Tc D -Jr Accounting Arrangements 《会计安排》
79uAsI2-Y accounting basis 会计基础
J ql$
g accounting by Official Receiver 破产管理署署长呈交的帐目
T U1W!=Z Accounting Circular 《会计通告》
a+B3`6 accounting class 会计类别
PKZMuEEy, accounting date 记帐日期；会计结算日期
nTE\EZ+=2 accounting for money 款项核算
MSb0J ` Accounting Officer 会计主任
;ykX]5jGh accounting period 会计报告期；会计期
UW Px|]RC accounting policy 会计政策；会计方针
~X-v@a accounting practice 会计惯例
q3D, hG_ accounting principle 会计准则
u yo V) accounting record 会计记录
~3$:C#"Dl accounting report 会计报告
f9HoQDFsM Accounting Services Branch [Treasury] 会计事务部〔库务署〕
8"ulAx74> Accounting Society of China 中国会计学会
i '`>YX accounting statement 会计报表
+;a\
gF^ accounting system 会计制度；会计系统
[M?&JA _$} accounting transaction 会计事项；帐务交易
/BrbP7 accounting treatment 会计处理
;It1i`!R accounting year 会计年度
ahR-^^'$ accretion 增值；添加
p[%B#(]9, accrual 应计项目；应累算数目
wc ;^C?PX accrual basis 应计制；权责发生制
] YUst]gu3 accrual basis accounting 应计制会计；权责发生制会计
Y+C6+I<3 accrue 应累算；应计
([NS% accrued benefit 应累算利益
(/|f6_9 ! accrued charges 应计费用
*X 2dS
{ accrued cumulative preference share dividend 应累算的累积优先股股息
iwfH ~ accrued expenses 应累算费用
={I(i6 accrued interest payable 应付利息；应计未付利息
} O:l]O` accrued interest receivable 应收利息；应计未收利息
qJK6S4O] accrued right 累算权益
U3p Mv |b accruing profit 应累算的利润
ei
@$_w*TH accumulated fiscal reserve 累积财政储备
8ZNwo accumulated profit 累积利润；滚存溢利
X1 ="1{8H accumulated reserve 累积储备
`8D'r|=`Eh accumulation of surplus income 累积收益盈余
+2m\Sv V acquired assets 既得资产
fK4NmdTV acquisition 收购；购置；取得
\O\veB8 acquisition cost 购置成本
F D.L{ acquisition expenses 购置费用
4Z/ ]7Ie acquisition of 100% interest 收购全部股权
lmx'w acquisition of control 取得控制权
{WuUzq` acquisition of fixed assets 购置固定资产
u:>*~$f
acquisition of shell “买壳”
?e hUGvV2 acquisition price 收购价
~t^'4"K* act of God 天灾
y<)q;fI7 acting partner 执事合伙人
)C >M74Bt active market 买卖活跃的市场；交投畅旺的市场；旺市
cC$E"m active partner 积极参与的合伙人
`3vt.b active trading 交投活跃
R-5e9vyS actual circulation 实际流通
/&RS+By(i actual cost 实际成本
9]|G-cyt actual expenditure 实际开支；实际支出
^oZD44$ actual income 实际入息；实际收入；实际收益
KCfcEz actual market 现货市场
$B@K actual price 现货价；实际价格
A
w)P%r actual profit 实际利润
AeEF/* actual quotation 实盘；实际价位；实际报价
bAL!l\&2 actual year basis 按实际年度计算
M!iYj+nrP actuals 实货
( C hL$!x actuarial investigation 精算调查
r%II`
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Cc` )P>L actuarial report 精算师报告
Q 46sPMH+_ Actuarial Society of Hong Kong 香港精算学会
Q".AmHn
actuarial valuation 精算师估值
MU~n vs;: actuary 精算师
mTZgvPJ! ad referendum agreement 暂定协议；有待覆核的协定
I@YX-@&7 ad valorem duty 从价税；按值征税
PxgLt2dXa ad valorem duty system 从价税制
0^3@>> ^ ad valorem fee 从价费
~'/_q4 ad valorem tariff 从价关税
5OX5\ #Ux additional allowance 额外免税额
lHSu T2)x; additional amount for unexpired risk 未过期风险的额外款额
D4ud|$s1 additional assessable profit 补加应评税利润
lISu[{b? additional assessment 补加评税
' q{|p+ additional commitment 额外承担
m>-(c=3 additional commitment vote 额外承担拨款
:_+Fe,h>| additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
O\zGN/! additional dependent parent allowance 供养父母额外免税额
}t.VH:02y additional provision 额外拨款
0V?:5r< additional stamp duty 附加印花税
-_ ~T;cj6 additional tax 补加税罚款；补加税款
6Er%td)f Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
#'Lt_Yf! adjudged bankrupt 被裁定破产
=]F15:%Z q adjudicated bankrupt 裁定破产人
44_CT?t< adjudication fee 裁定费；评定印花税额手续费；评估契据费
.p(~/ MnO adjudication of bankruptcy 裁定破产；宣告破产
=j !Ruy1 adjudication of insolvency 裁定无力偿还债务
J S! adjusted actual 经调整的实数；调整后的实数
I)F3sS45} adjusted current assets 经调整的流动资产；调整后的流动资产
[&p^h adjusted figure 经调整的数字；调整后的数额
%-~T;_. adjusted liabilities 经调整的负债；调整后的负债
} T1~fa adjusted loss 经调整的亏损；调整后的亏损
$,B@yiie adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
Q2k y| adjusted profit 经调整的利润；调整后的利润
oS_<;Fj adjusted surplus 经调整的盈余额；调整后的盈余额
.+hM1OF`x adjusted value 经调整的价值；调整后的价值
k{j (Gb2sp adjustment 调整；修订；理算〔保险〕
D3-H!TFpDb adjustment centre 调剂中心
4) ~ GHb adjustment lag 调整过程的时间差距；调整时差
j%OnLTZ adjustment mechanism 调整机制
lBnG!!VrWa adjustment of loss 亏损调整
^DS+O> adjustment process 调整过程；调整程序
;COZ Hj9b adjustment range 调整幅度
& l NHNu[ administered exchange rate 受管制汇率
C!aK5rqhv Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
4).>b3OhX administration expenses 行政费用
~F9WR5}] administration fee 手续费；行政费
x'wT%/hp administration in bankruptcy 破产管理
3ws}E6\D administration order 遗产管理令
J2adA9R/, administrator 管理人；遗产管理人
6 s|4'! administrator of the estate 遗产管理人
(@1*-4l admission of debt 债项承认书
hh>mX6A admission of proof 接纳债权证明
ckPI^0A! advance 放贷款项；垫付款项；预支款项；预付款项
*$o{+YP advance account 暂支帐目；预付款帐户
xYCX}bksh advance compensation 预付补偿金
M /mUY advance from shareholder 股东垫款
P(&9S` I advance pending reimbursement 预支以待日后付还
@q]{s+#Xf advanced economy 先进经济体系
T'nQj<dBt: advancement 预付；预付财产
GwaU7[6 advances warrant 垫款令
y!?l;xMS advancing 贷出
h_:|H8t;w adverse balance 逆差
1V37%
D adverse exchange 逆汇
&r
Lg/UEV- advertisement addressed to shareholders 在报章刊登的致股东通告
$zuemjW3p advice for collection 托收通知书
?Em*yc@WD advice of drawing 提款通知书；汇票通知书
GP\Pk/E advice of payment 付款通知
-w:F8k ~ Advisory Committee [Securities and Futures Commission]
7J @D})si 谘询委员会〔证券及期货事务监察委员会〕
=+j>?Yi Advisory Committee on Diversification 经济多元化谘询委员会
*Pj W, affidavit 誓章；遗产申报誓章
aD:vNX affidavit of no receipt 述明无收款的誓章
KW.QVBuVO# affiliate 联号；联营公司；附属公司
+]%d'h affiliated company 附属公司；联号；联营公司
30v 3C7o= affirmation [estate duty] 非宗教式宣誓〔遗产税〕
"'
hc)58y affordability 负担能力
|_J[n !~f7 African Development Bank [AfDB] 非洲开发银行
RuHM D" after-acquired property 事后取得的财产
9(( QSX after-hours dealing 市后交易
x\Det$3Kx after-tax profit 税后盈利；税后利润；税后溢利
r{g J[% agency agreement 代理协议
uT??t=vb agency expenses 代理机构的开支
S@a#,,\[ agency fee 代理费
$G5;y> Agency Law 《代理法》
yprf
`D> agent 代理人；承销人
@i[z4)"S agent of company 公司代理人
`9
agent's fee 代理人费；经纪费
k~st;FO aggregate 总计；总数；总体数字
,S i23S\ aggregate amount 总款额；总额
OO:^#Mvv5 aggregate assets and liabilities 总体资产与负债
e)~7pXYV) aggregate at constant price 按固定价格计算的总体数字
eSgCS*}0$z aggregate demand 总需求
@P^8?!i+ aggregate gross position 总持仓量
'e4 ;,m aggregate limit 总限额
RqIic\aD aggregate of salaries tax 合计薪俸税
F V&& aggregate performance 总体表现；总体业绩
.Qp 5wCkM aggregate supply 总体供应
+ fQ=G/ aggregate surplus 总盈余
ddMSiwbY) aggregate total 整体总额
r>hkm 53 aggregate value 总值；合计价值
"gD)Uis aggregated basis 合计基准
a
N| MBX; aggregated net chargeable income 合计应课税入息实额
:>.~"u Wo{ aggregation 合并计算；合计；总和
@i9T),@ aggregation of incomes of husband and wife 夫妇入息合并计算
Jk) ^6 aggregation of property 财产的总和
$#dPM*E agio 差价；贴水
E:N~c'k Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
_tg&_P+k V Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
MU^7(s=" 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
U'nz3 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
K bY5
qou 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
}7Si2S Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
1X4v: rI 《香港政府和大韩民国政府关于相互促进和保护投资协定》
#qk A*WP agreement for a settlement 授产协议
#`C ;@#xr agreement for assignment 转让协议
@t agreement for sale 售卖协议；买卖协议
DdTTWp/ agreement for sale and purchase 买卖协议
mlR*S<Z agreement for the payment of interest 支付利息协议
!TRJsL 8 agreement for the repayment of money 还款协议
a r#p7N agreement of reinsurance 再保险协议
eyZ /%4'q Agricultural Bank of China 中国农业银行
7mSVL\\^ air passenger departure tax 飞机乘客离境税
E lt=/,v`! Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
N4%q-fi airport tax 机场税
~h]
<E alcohol duty 酒精税
RpE69:~PV alienation 让与；让渡；转让
Y" s1z<? alimony 生活费；赡养费
Dq!Vo ;s2 All Ordinaries Index [AOI] 所有普通股指数
-i@1sNx&' all risks 全险；综合险
0)V< )"i All Sales Record for Stock Market 《股票市场成交报告》
`?Yh`P0 Allied Capital Resources Limited 新联财务有限公司
8Hf!@p6R+ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
xS` %3+| allocation letter 拨款信件
bmEo5f~C! allocation of fund 分配款项；预留款项
{|%N allocation of profit 利润分配；溢利分配
%v\0Dm+A allocation warrant 拨款令
A-O@e
e allotment 分配；配股
U3 e3 allotment notice 股份配售通知；配股通知
+k'5W1e allotment of shares 股份分配
) =<,$ |g allowable 可获宽免；免税的
w< *tbq allowable business loss 可扣除的营业亏损
> _1*/o
JO allowable expenses 可扣税的支出
zxtx~XO allowance 免税额；津贴；备抵；准备金
cjU * allowance for debts 债项的免税额
c<j2wKz allowance for depreciation by wear and tear 耗损折旧免税额
DKCPi 0 allowance for funeral expenses 殡殓费的免税额
\FSkI0 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
e uS"C* allowance for repairs and outgoings 修葺及支出方面的免税额
(xJ6 : u allowance to debtor 给债务人的津贴
aD,sx#g0 alteration of capital 资本更改
yVm~5Y&Z alternate trustee 候补受托人
bE2^sx`( amalgamation 合并
k~u$&a ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
xT I&X9P ambit of charges 征税范围；收费范围
0A@ 'w*= amended valuation 经修订的估值
5B!l6ST American Commodities Exchange 美国商品交易所
uYlC*z{ American Express Bank Limited 美国运通银行
jR S0(8 American Stock Exchange 美国证券交易所
/i$
mIj` amortization 摊销
^zHBDRsb2F amount due from banks 存放银行同业的款项
<8[BB7 amount due from banks abroad 存放海外银行同业的款项
BhkJ >4# amount due from holding companies 控股公司欠款
nZa.3/7dJ amount due from local banks 存放本港银行同业的款项
z!5^UD8"W amount due to banks 银行同业的存款
mxhO: .l amount due to banks abroad 海外银行同业的存款
sn&y;Vc[$ amount due to holding companies 控股公司存款
`'[u%U E amount due to local banks 本港银行同业的存款
LQ"5 6PP< amount due to outport banks 外埠银行同业的存款
F_=RY ] amount for note issue 发行纸币的款额
b w!;ZRK amount of bond 担保契据的款额
[rv"tz= amount of consideration 代价款额
_*1/4^ amount of contribution 供款数额
w{Wz^= ';
amount of indebtedness 负债款额
/E/J< amount of principal of the loan 贷款本金额
a&~d ,vC amount of rates chargeable 应征差饷数额
T9\wkb. amount of share capital 股本额
\X5{>nNh amount of sums assured 承保款额
bo rt2k amount of variation 变动幅度
TmG$Cjf84 amount of vote 拨款数额
ua*k{ 0[ amount payable 应付款额
AoL4#.r3H amount receivable 应收款额
[Z|R-{" Amsterdam Stock Exchange 阿姆斯特丹证券交易所
'$ W@I analysis 分析
s)#FqB8 ancillary risk 附属风险
&IM;Yl annual account 周年帐目；周年帐目报表；年度决算；年结
(Bd8@}\u_ annual accounting date 年结日期
mc;Z#"kf annual allowance 每年免税额；年积金；年度津贴；年津
-
*!R annual balance 年度余额
y~An'+yBa annual disposable income 每年可动用收入
v' 7,(.E annual estimates 周年预算
k'X
v*U annual fee 年费
[k.|iCD annual general meeting 周年大会
S,Boutd annual growth rate 年增率；每年增长率
" 4#V$V annual long-term supplement 长期个案每年补助金
1HG~}E annual pensionable emolument 可供计算退休金的年薪
>tnQuFKg] annual report 年报
^$SI5WK&) Annual Report on the Consumer Price Index 《消费物价指数年报》
* VH!<k[n annual return 周年报表；周年申报表；每年报税表格
f n
)m$\2 Annual Return Rules 《周年报表规则》
.v%H%z~Rl# annual review of consumer prices 每年消费物价回顾
sPn[FuT>+s annual roll-forward basis 逐年延展方式
EA9`-xs| annual salary 年薪
g4( B=G\j annual statement 年度报表；年度决算表
L8N`<a5T 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
6+(g4MW annuitant 年金受益人
@F KNB.> annuity 年金
+M! f}=H
annuity contract 年金合约
pi:%Bd&F annuity on human life 人寿年金
-`gqA%#+ antecedent debt 先前的债项
Ub*Gv(Pg ante-dated cheque 倒填日期支票
WY#A9i5Ge anticipated expenditure 预期开支
XeDiiI anticipated net profit 预期纯利
V u0jNKUV anticipated revenue 预期收入
C
Fq3 anti-inflation measure 反通货膨胀措施
4G0Er?D
anti-inflationary stance 反通货膨胀立场
~YKe:K+&z apparent deficit 表面赤字
bsy\L|wd apparent financial solvency 表面偿债能力
Lt0JUUa0 apparent partner 表面合伙人
pb1/HhRR^n application for personal assessment 个人入息课税申请书
TaeN?jc5 application of fund 资金应用
"Q6oPDX( application to release as liquidator and to destruct the books of accounts and documents
MZ
o\1tU-i 申请免除清盘人职务及毁灭帐簿与文件
z=B*s!G appointed actuary 委任精算师
$^?"/;8P5 appointed auditor 委任核数师；委任审计师
%KK 6}d # appointed trustee 委任的受托人
nIJ2*QJ appointer 委任人
bB@1tp0+ apportioned pro rata 按比例分摊
:}}5TJ w G apportionment 分配；分摊
!`L% wS Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
0Lmq ?D apportionment formula 分摊方程式
9F)+p7VJq apportionment of estate duty 遗产税的分摊
n#Xi Co_\ appraisal 估价；评估
&{NN!X appreciable growth 可观增长
g-"@%ps appreciable impact 显着影响
x zu) ``? appreciable increase 可观增长
4Tgy2[D?q appreciation 增值；升值
2{Nv&ZX? appreciation against other currencies 相对其他货币升值
Y%y= appreciation of the exchange value of Hong Kong dollar 港元汇值上升
z&[Rw<{Psb appreciation tax 增值税
oBiJiPE=` appropriation 拨款；拨用；拨付
A#$oY{" 2Y appropriation account 拨款帐目
`"zXf -qeE Appropriation Bill 拨款法案
GZ,`? appropriation-in-aid system 补助拨款办法
m(SGE,("w approved assets 核准资产
ol7%$:S approved basket stock 认可一篮子证券
T Z{';o U approved budget 核准预算
G#-t&gO3 approved charitable donation 认可慈善捐款
}Tf ~)x approved charitable institution 认可慈善机构
0>Iy `>] approved currency 核准货币；认可货币
G vMhgG=D approved estimates 核准预算
t?f2*N : approved estimates of expenditure 核准开支预算
+ X(@o approved overseas insurer 核准海外保险人
o^FlQy\ approved overseas trust company 核准海外信托公司
:U M>`Y approved pooled investment fund 核准汇集投资基金
~kPHf_B;z approved provident fund scheme 认可公积金计划
p;cNmMm approved provision 核准拨款
:,%~R2 approved redeemable share 核准可赎回股份
@dei} !e approved regional stock 认可地区性证券
xX$'u"dsA approved retirement scheme 认可退休金计划
z ^t6VF M approved subordinated loan 核准附属贷款
T#kPn#| arbitrage 套戥；套汇；套利
,Bax0p arbitrageur 套戥者；套汇者
tIfA]pE arbitrary amount 临时款项
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AL@8v= arrears 欠款
_ K["qm{X_ arrears of pay 欠付薪酬
-J*BY2LU3f arrears of revenue 逾期未收税款；逾期未收的帐项
U Hh articles of association 组织章程；组织细则；组织章程细则
(~ro_WC/I Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
, Z* &QR ascertainment of profit 确定利润
#v+ 2W "Asia Clear" “亚洲结算系统”
N\{Xhr7d Asia Commercial Bank Ltd. 亚洲商业银行有限公司
@v &h r Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
)(yD"]co Asian Development Fund [ADF] 亚洲发展基金
ci*rem Asian dollar bond 亚洲美元债券
; :2]++G Asian dollar market 亚洲美元市场
F!.Z@y P Asian dollar rate 亚洲美元利率
Qc1NLU9: Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
t4(Z@X$ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
+*&bgGhT asked price 沽盘；喊价；索价；卖方报价
pFb }5Q assessable income 应评税入息
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B5E assessable loss 应评税亏损
VbX+`CwH assessable profit 应评税利润
[w*YH5kX assessable value 应评税值
"IQ' (^-P assessed profit 估定利润
>dO1) assessed value 经评估价值
|j:"n3~6 assessment 评税；评定；估价；评税单
,9;RP/"7 assessment number 评税编号；估价编号
% gUf assessment of additional tax 补加税评税
HZ%2WM assessment of performance 业绩评估；实绩评价
-Uj )6PzGu Assessor 评税主任
?5'E P|< asset price bubbles 资产价格泡沫
D>tex/Of3 asset-backed securities 具资产保证的证券
, 5}%_ assets accretion 资产增值
@p` *MWU assets and liabilities 资产与负债
fNR2(8;} assets betterment statement 资产递增表；资产改进表
q,S[[{(" assets lending 实物放款；有抵押贷款
-;]m4R)z assets of the company passing on the death 死者去世时转移的公司资产
KA~eOEj M assets pledged as security for liabilities 用作负债抵押的资产
LF6PKS assets portfolio 资产投资组合
6L 5 j assets price 资产价格
Q8-;w{% assets quality 资产质素
N ,k PR assets realization 资产变现
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N(8? assets refinancing arrangement 资产再集资安排
9~3;upWu! assets securitization 资产证券化
v *'anw&Z assets situated outside Hong Kong 在香港以外地方的资产
aia`mO] assets stripping 削减资产；拆卖资产
/`6Y-8e2 assets value 资产值
u NmbR8Mx assignee 承让人
Ub[SUeBGH assignment 转让；转让书；转让契
7\(m n$ assignment of interest 权益转让
:c75*h` assignment of letters patent and trade mark 专利证书及商标转让
rdj_3Utv assignment of property 物业转让；物业转让书
fv@mA -- assignment right 转让权
3an9Rb V assignor 转让人
YA+jLy6ZL associate 有联系的人；有关连人士；相联者；合伙人；联系人
9ZXkuP9vm Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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associate member 附属会员
;I V associated body corporate 相联法人团体
/wAx#[c[ associated company 相联公司；联属公司
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JOD3>U associated corporation 相联法团
9t$#!2z Association of Chartered Certified Accountants [ACCA] [United Kingdom]
*Wbs{>&No 公认会计师公会〔英国〕
[d" ]AF[# Association of Futures Exchange Brokers 香港期货经纪协会
2Xw=kw u Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
RBOb/.$ association of underwriters 承保人组织
pg<m0g@W*; assumption of control 接管
D;?cf+6$ assurance 担保；保险；转易；转易书
0FN;^hP5| assurance of interest 权益的转易
tL#~U2K at 19XX price 按一九ＸＸ年价格计算
_\"2Mdk`] at a discount 按赔价计算；按贴水价格计算；打折扣
_PPZ!r( at a premium 按溢价计算；按升水价格计算
da[=d* I. at call 通知付款；按通知
qStZW^lFeY at constant market price 按固定市价计算
:zA/~/Wo at constant price 按固定价格计算
F# b^l } at cost 按成本计算
$G\WW@*GE at current market price 按当时市价计算；按现时市价计算
g2 RrBK , at current price 按当时价格计算；按现时价格计算
z6'Cz}%EP' at factor cost 按要素成本计算；按生产要素成本计算
3#\++h]QZ at money-of-the-day price 按付款当日价格计算
s+m3&(X at or better 按指定或较佳价位〔买卖指令〕
Ga<Uvr%+ at par 按面值计算；平价
SI)QX\is8 at sight 见票即付
srbES6 at the close 按收市盘
hZZ at the opening 按开市盘
5S9i>B attestation 见证；见证条款
kh4., \' at-the-money option 平价期权
e:9s%|]T attorney 受权人；受托代表人
^uiQZ%; attornment 新拥有人承认书
P^3`znq{ attributable profit 可归属利润
$Wy(Wtrx| attributable share value 可归属股份价值
%3%bRP Auckland Stock Exchange 奥克兰证券交易所
o:wI{?%-3 auction 拍卖
[,bra8f[C auctioneer 拍卖商
;OMR5KAz audit 审计；核数
!k3 eUBF Audit Commission 审计署
cy-o@U "s8 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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c 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〕
02 $d audit review 帐目审查
q"@>rU4 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
ayGcc` audited account 审计帐目；经审计的帐目
XJZ\ ss audited annual account 经审计的周年帐目
?td`*n~, audited balance sheet 经审计的资产负债表
REg&[e+% auditor 核数师；核数主任；审计师
n[K L Y! auditor's certificate 核数师证明书；审计师证明书
bmzY^ %a auditor's report 核数师报告；审计师报告
| V: 9 ][\ Aussie bond 澳元债券
:kMF.9 U: austerity budget 紧缩预算
W(jOD,QMB Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
ikd1KF+I Australia All Ordinaries Index 澳洲所有普通股票指数
WqO4_;X6/ Australian Dollar [AUD] 澳元
jd.{J{o Australian Options Market 澳大利亚期权市场
PQd*)6K:A Australian Securities Commission 澳洲证券事务监察委员会
wPE\?en Australian Society of Certified Practising Accountants 澳洲执业会计师公会
;!hwcO kX Australian Stock Exchange 澳大利亚证券交易所
Hk8lHja+\ Austrian Schilling [ATS] 奥地利先令
H:#sf][&,L authentication 认证；鉴证
MvKr~ authority to purchase 委托购买证；委购书
=vs]Kmm authorization 认可；核准；授权；授权书
/2f authorization by direction 指示授权
RVN;j4uMg authorization by instruction 指令授权
>d3`\(v- authorization by warrant 令状授权
WR"?j 9y_q authorization of unit trust 单位信托的认可
g:fkM{"{ authorized agent 指定代理人
nl-y0xD9c authorized capital 法定资本
M!wa } authorized clerk 出市员
v]GQb authorized dealer 认可交易商
1 2VSzIm authorized financial institution 认可财务机构
S[;d\Z]~ authorized fund 认可基金
} `pxs authorized fund house 获授权的基金公司；认可基金公司
oh0*b h authorized institution 认可机构
-Hh.8(!XoO authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
gy`WBg(7x authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
GY t|[GC authorized insurer 获授权保险人；获认可承保人
)61X, z authorized investment 特准投资项目
/ q| o authorized person 获授权人
*B)J(^M!q authorized representative 获授权代表
$'x#rW>v authorized share capital 法定股本
Fhrj$ automated quotation system 自动报价系统
&J\<"3 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
hHk9O? 自动交易系统〔香港期货交易所有限公司〕
`m` Y3I automatic adjustment mechanism 自动调整机制
:w<Ga8\tZ automatic adjustment system 自动调整系统
|jB/d@RE Automatic Clearing House 自动票据交换所
R=J5L36F automatic exchange rates accumulation system 自动化汇率累集系统
@~QI3) =s Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
?j;,:n automatic teller machine [ATM] 自动柜员机
~f:"Q(f+ autopay 自动转帐
`aDVN_h{6 available assets 可用资产
+QEP:#qZw available fiscal reserve 现存财政储备
]]NTvr available profit 可用利润
vD^Uod1 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
"-Yj ~ average 平均；平均数；海损
yN hRh>l average basic salary 平均基本薪金
e -Z ul.m average consumer expenditure 平均消费开支；一般消费开支
@R_ON"h average cost 平均成本
.(7m[-iF! average cost of land production 增辟土地平均成本
+a" f)4\ average daily turnover 平均每日成交额
O+?vQ$z average daily wage rate 平均每日工资率
3wMnTT"At average expenditure pattern 平均开支模式
hkB|rhJgm average growth rate 平均增长率
`^HK-t4q average net fixed assets 固定资产平均净值
]1 jhy2j average of relatives 相对价格平均数
\4KV9wm average price 平均价格
aH_0EBRc average propensity to consume 平均消费倾向；一般消费倾向
CB0p2WS_ average propensity to save 平均储蓄倾向；一般储蓄倾向
8shx7" average rate 平均率
B|"-Ed average revenue 平均收入；平均收益
[pC 2#_} average stock 平均库存；平均存货
W2&(:C8V@ average yearly rent 平均年租
\30rF]F`l avoidance of double taxation 避免双重课税
N /zP!%L avoidance of tax 避税
