A:
y.26:c( A share Ａ股；甲类股份
wIz<Y{HA= abatement of tax 减税；减扣免税额
P
Ig)h-w? ABN AMRO Bank N.V. 荷兰银行
k:Sxs+)?1 above-the-line expenditure 线上项目支出；经常预算支出
pHEhB9_A! above-the-line receipt 线上项目收入；经常预算收入
mHB*4 L ABSA Asia Limited 南非联合亚洲有限公司
3'8B rK absolute change 绝对数值变更
+^YXqOXU absolute expenditure 实际开支
T>e!DOW; absolute guideline figure 绝对准则数字
)uiYu3 I absolute interest 绝对权益
\:]Clvc absolute order of discharge 绝对破产解除令
fGH Ys absolute profit margin 绝对利润幅度
'{p/F
$ absolute value 实值；绝对值
*P_(hG&c absolutely vested interest 绝对既得权益
s3kHNDdC absorbed cost 已吸收成本；已分摊成本
kB { absorption 吸收；分摊；合并
S(eCG2gR absorption rate 吸收率；摊配率；分摊率
}&Un8Rg"h ACB Finance Limited 亚洲商业财务有限公司
j+"i$ln+s acceptable form of reciprocity 合理的互惠条件
aa2&yc29hp acceptable rate 适当利率；适当汇率
@&t ';"AE acceptance agreement 承兑协议
2W: R{dHE acceptance for honour 参加承兑
lxx)l(& acceptor 承兑人；接受人；受票人
Y b\t0:_ acceptor for honour 参加承兑人
KWbnSL8 accident insurance 意外保险
1Y 4=D
Accident Insurance Association of Hong Kong 香港意外保险公会
N7:=%F y( accident insurance scheme 意外保险计划
v=e`e68U~ accident year basis 意外年度基准
'g.9
g oQ accommodation 通融；贷款
JpqZVu"7 accommodation bill 通融票据；空头票据
u+%Ca,6 accommodation party 汇票代发人
L)W1bW} account balance 帐户余额；帐户结余
8}z]B^?Fy account book 帐簿
ms 2y[b account collected in advance 预收款项
%Z9& z mO account current book 往来帐簿
I[,t f! account of after-acquired property 事后取得的财产报告
cO/%;HEV account of defaulter 拖欠帐目
|^9+c2 account payable 应付帐款
uvR9BL2= account payee only [A/C payee only] 只可转帐；存入收款人帐户
,PC'xrE o account receivable 应收帐款
^Z1t'- xZ account receivable report 应收帐款报表
z-};.!L^ account statement 结单；帐单；会计财务报表
`2N&{( account title 帐户名称；会计科目
:j_OO5b! accountant's report 会计师报告
,ab_u@ Accountant's Report Rules 会计师报告规则
\1|]?ZQ\ K accounting and auditing procedure 会计与审计程序；会计与核数程序
rP$vZ^/c Accounting Arrangements 《会计安排》
W *?mc2;/ accounting basis 会计基础
{6H%4n accounting by Official Receiver 破产管理署署长呈交的帐目
#=@H-ZuD7 Accounting Circular 《会计通告》
rHe*/nN%* accounting class 会计类别
74f3a|v x/ accounting date 记帐日期；会计结算日期
;VM',40 accounting for money 款项核算
4HX qRFUD Accounting Officer 会计主任
nADt8 accounting period 会计报告期；会计期
ybnq;0}$ accounting policy 会计政策；会计方针
1K(a=o[Ce accounting practice 会计惯例
&G63ReW7 @ accounting principle 会计准则
~yacJU= accounting record 会计记录
]MI> "hn accounting report 会计报告
r=57,P(:Ca Accounting Services Branch [Treasury] 会计事务部〔库务署〕
"V/|RC Accounting Society of China 中国会计学会
V[E7 mhqy accounting statement 会计报表
n =SY66 accounting system 会计制度；会计系统
_`RzPIS^ accounting transaction 会计事项；帐务交易
F\pw0^K;N accounting treatment 会计处理
#bRr|` accounting year 会计年度
*Nfn6lVB accretion 增值；添加
z ^(6>U
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D+$ k accrual basis 应计制；权责发生制
-KzU'' accrual basis accounting 应计制会计；权责发生制会计
Zmx[u_NG accrue 应累算；应计
Y-8qAF?SJ] accrued benefit 应累算利益
OBF3)L] accrued charges 应计费用
w8~J5XS accrued cumulative preference share dividend 应累算的累积优先股股息
!8 3x,*O accrued expenses 应累算费用
5f54E|vD accrued interest payable 应付利息；应计未付利息
`i{k^Q accrued interest receivable 应收利息；应计未收利息
>{ DHW1kF? accrued right 累算权益
HSt|Ua.c/h accruing profit 应累算的利润
R =D\VIu,Z accumulated fiscal reserve 累积财政储备
*q5 '~)W< accumulated profit 累积利润；滚存溢利
vBUl6EmWu accumulated reserve 累积储备
xx}R6VKU. accumulation of surplus income 累积收益盈余
P\ yt!S2 acquired assets 既得资产
":, HY)z acquisition 收购；购置；取得
K;2 ]c3T acquisition cost 购置成本
47Y| 1 acquisition expenses 购置费用
(wJtEoB9^ acquisition of 100% interest 收购全部股权
!'14mN#A acquisition of control 取得控制权
?FRR"; acquisition of fixed assets 购置固定资产
T7;)HFGeW acquisition of shell “买壳”
D\Y)E#%, acquisition price 收购价
0F'75 act of God 天灾
{GF>HHQb acting partner 执事合伙人
4'BzW Z;_a active market 买卖活跃的市场；交投畅旺的市场；旺市
lY}mr b active partner 积极参与的合伙人
;WIL?[;w active trading 交投活跃
uTJi }4c w actual circulation 实际流通
<$liWAGX\ actual cost 实际成本
< %Qw
dEO actual expenditure 实际开支；实际支出
,8( % J3J actual income 实际入息；实际收入；实际收益
:,F^{ actual market 现货市场
X7kJWX actual price 现货价；实际价格
~H0~5v F actual profit 实际利润
hMJ \a actual quotation 实盘；实际价位；实际报价
V>P\yr? actual year basis 按实际年度计算
0:G@a&Lr actuals 实货
?Di, ' actuarial investigation 精算调查
xsRMF&8L actuarial principle 精算原则
'4sT+q actuarial report 精算师报告
SX}GKu Actuarial Society of Hong Kong 香港精算学会
R n{ q/h actuarial valuation 精算师估值
>ge-yK 1 actuary 精算师
,Ucb)8a ad referendum agreement 暂定协议；有待覆核的协定
)ymF: ]QC ad valorem duty 从价税；按值征税
We#*.nr{3Z ad valorem duty system 从价税制
c7\bA7 . ad valorem fee 从价费
KHr8\qLH ad valorem tariff 从价关税
+bm2vIh$ additional allowance 额外免税额
IJ, ,aCj4g additional amount for unexpired risk 未过期风险的额外款额
B^Ql[m&5+ additional assessable profit 补加应评税利润
|iM*}Ix- additional assessment 补加评税
v )7d additional commitment 额外承担
NtTLvO6 additional commitment vote 额外承担拨款
H@IX$+;z additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
|0f\>X I additional dependent parent allowance 供养父母额外免税额
54 F([w additional provision 额外拨款
0'97af additional stamp duty 附加印花税
( kp}mSw additional tax 补加税罚款；补加税款
8gC(N3/E" Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
6}NvVolr adjudged bankrupt 被裁定破产
:o}7C%Q8 adjudicated bankrupt 裁定破产人
e^'?: j adjudication fee 裁定费；评定印花税额手续费；评估契据费
^DZiz[X+| adjudication of bankruptcy 裁定破产；宣告破产
!W$Br\< adjudication of insolvency 裁定无力偿还债务
5! nZvv adjusted actual 经调整的实数；调整后的实数
M~662]Ekk adjusted current assets 经调整的流动资产；调整后的流动资产
q=?"0i&V adjusted figure 经调整的数字；调整后的数额
$E7yJ|p{ adjusted liabilities 经调整的负债；调整后的负债
N=I5MQG adjusted loss 经调整的亏损；调整后的亏损
X_!mZ\H7 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
dN*<dz+4r adjusted profit 经调整的利润；调整后的利润
[ z $J adjusted surplus 经调整的盈余额；调整后的盈余额
=D[h0U adjusted value 经调整的价值；调整后的价值
D 0n2r adjustment 调整；修订；理算〔保险〕
3F.O0Vz adjustment centre 调剂中心
#kb(2Td adjustment lag 调整过程的时间差距；调整时差
5R ec}H adjustment mechanism 调整机制
4|+
|L_ adjustment of loss 亏损调整
)d.7xY7! adjustment process 调整过程；调整程序
ONfJ"Rp3 adjustment range 调整幅度
JnsXEkM) administered exchange rate 受管制汇率
VR:b1XWX Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
e1/|PgT(KM administration expenses 行政费用
(/KF;J^M administration fee 手续费；行政费
pH~JPNng administration in bankruptcy 破产管理
ZR QPOy administration order 遗产管理令
[&`>&u@MK administrator 管理人；遗产管理人
Rw\DJJrz administrator of the estate 遗产管理人
h =U 4 admission of debt 债项承认书
=H?N b:s admission of proof 接纳债权证明
/nmfp& @ advance 放贷款项；垫付款项；预支款项；预付款项
a #0{tZd advance account 暂支帐目；预付款帐户
y ( z U:. advance compensation 预付补偿金
@"EX%v . advance from shareholder 股东垫款
S8cFD):q advance pending reimbursement 预支以待日后付还
c]&VUWQ advanced economy 先进经济体系
Z)&HqqT3p advancement 预付；预付财产
}wb;ulN) advances warrant 垫款令
|V7a26h advancing 贷出
A&7jE:Ew adverse balance 逆差
lKwcT!Q4 adverse exchange 逆汇
]a%Kn]HI&2 advertisement addressed to shareholders 在报章刊登的致股东通告
18HHEW{ advice for collection 托收通知书
,5? M RqCM advice of drawing 提款通知书；汇票通知书
#e=^[E-yE advice of payment 付款通知
od fu7P_ Advisory Committee [Securities and Futures Commission]
4 >HGwk@+8 谘询委员会〔证券及期货事务监察委员会〕
OE"Bb Advisory Committee on Diversification 经济多元化谘询委员会
ou-;k
} affidavit 誓章；遗产申报誓章
7(;VUR%%. affidavit of no receipt 述明无收款的誓章
K \ ]r affiliate 联号；联营公司；附属公司
LN^8U affiliated company 附属公司；联号；联营公司
OR9){qP affirmation [estate duty] 非宗教式宣誓〔遗产税〕
pp`U]Q5"gX affordability 负担能力
y_&XF>k91 African Development Bank [AfDB] 非洲开发银行
iy"K g] after-acquired property 事后取得的财产
5b'S~Qj#r$ after-hours dealing 市后交易
jYF3u0
) after-tax profit 税后盈利；税后利润；税后溢利
8gxLL59 agency agreement 代理协议
OXB-.< agency expenses 代理机构的开支
Uy :.m agency fee 代理费
k#&SWp= Agency Law 《代理法》
_@;N<$& agent 代理人；承销人
do,X{ \ agent of company 公司代理人
+bn w,B>< agent's fee 代理人费；经纪费
'
^^K#f8 aggregate 总计；总数；总体数字
4C cb!? aggregate amount 总款额；总额
1 %`:8 aggregate assets and liabilities 总体资产与负债
QEKFuY<E+ aggregate at constant price 按固定价格计算的总体数字
W|e> aggregate demand 总需求
lg+g:o aggregate gross position 总持仓量
$ZO<8|bW aggregate limit 总限额
Q ^rW^d aggregate of salaries tax 合计薪俸税
y~jIA p aggregate performance 总体表现；总体业绩
sD +G+ aggregate supply 总体供应
^n F$<# a aggregate surplus 总盈余
&:*+p-!2< aggregate total 整体总额
uek3Y[n aggregate value 总值；合计价值
Nk4_! aggregated basis 合计基准
P0z {R[KBH aggregated net chargeable income 合计应课税入息实额
z:5ROlk 0 aggregation 合并计算；合计；总和
F4%[R) aggregation of incomes of husband and wife 夫妇入息合并计算
55b |zf aggregation of property 财产的总和
8-ssiiJ}gh agio 差价；贴水
vKC&Qi ; 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》
#U D Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
@ F^L4 N': 《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》
oJT@'{;*z Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
h_yR$H&tX 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
y(h(mr Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
0 _}89:- 《香港政府和大韩民国政府关于相互促进和保护投资协定》
K<JP9t6Qd agreement for a settlement 授产协议
'LLx$y.Ei[ agreement for assignment 转让协议
guXp HF= agreement for sale 售卖协议；买卖协议
RsfT Ub)< agreement for sale and purchase 买卖协议
2{I z agreement for the payment of interest 支付利息协议
%esZ}U agreement for the repayment of money 还款协议
jdf)bO(9# agreement of reinsurance 再保险协议
mm<iT59 Agricultural Bank of China 中国农业银行
R6mJFE*6T9 air passenger departure tax 飞机乘客离境税
Yj/nzTVJ[ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
d|+jCTKS airport tax 机场税
?Hxg x alcohol duty 酒精税
HCkqh4 alienation 让与；让渡；转让
*"{Z?< 3 alimony 生活费；赡养费
VhI IW"1 All Ordinaries Index [AOI] 所有普通股指数
,<r 3Z$G all risks 全险；综合险
6x ,=SW@4 All Sales Record for Stock Market 《股票市场成交报告》
~.`r( Allied Capital Resources Limited 新联财务有限公司
OVSq8?L all-items index [Consumer Price Index] 总指数〔消费物价指数〕
<L
( = allocation letter 拨款信件
XfK.Fj~- allocation of fund 分配款项；预留款项
A<CXd t+t allocation of profit 利润分配；溢利分配
:f Kz^@mY4 allocation warrant 拨款令
- JhjTA allotment 分配；配股
vek:/'sj3p allotment notice 股份配售通知；配股通知
FDs^S)B allotment of shares 股份分配
seU^IC< allowable 可获宽免；免税的
#L=
eK8^e allowable business loss 可扣除的营业亏损
53*, f allowable expenses 可扣税的支出
}d\ Tk(W allowance 免税额；津贴；备抵；准备金
*[~o~e/YCb allowance for debts 债项的免税额
6 %k+0\d allowance for depreciation by wear and tear 耗损折旧免税额
S Ljf<.S allowance for funeral expenses 殡殓费的免税额
RHl=$Hm .% allowance for inflation 为通货膨胀而预留的款项；通胀准备金
bd
P,Zqd allowance for repairs and outgoings 修葺及支出方面的免税额
pH l2!{z allowance to debtor 给债务人的津贴
J[Yg]6 alteration of capital 资本更改
>g"M.gW alternate trustee 候补受托人
C"^hMsU8 amalgamation 合并
ytV)!xe ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
P:,
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VMye5 P amended valuation 经修订的估值
3) c
K*8# American Commodities Exchange 美国商品交易所
/b:t;0G American Express Bank Limited 美国运通银行
FJ( B]n[> American Stock Exchange 美国证券交易所
?7nr\g"g( amortization 摊销
`=}UF u amount due from banks 存放银行同业的款项
%::d eV7 amount due from banks abroad 存放海外银行同业的款项
d:<H?~ amount due from holding companies 控股公司欠款
eBC%2TF amount due from local banks 存放本港银行同业的款项
,Lun-aMd amount due to banks 银行同业的存款
I`'a' amount due to banks abroad 海外银行同业的存款
d1TdH s\ amount due to holding companies 控股公司存款
"ryk\}*< amount due to local banks 本港银行同业的存款
bA< AG* amount due to outport banks 外埠银行同业的存款
:E mQ_?( ^ amount for note issue 发行纸币的款额
(YYj3# | amount of bond 担保契据的款额
}\u% )uZ amount of consideration 代价款额
c@ZS|U*( amount of contribution 供款数额
4OOn, 09 amount of indebtedness 负债款额
p uS&S
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] Q4PbW amount of rates chargeable 应征差饷数额
.-KtB(t amount of share capital 股本额
v"~Do+*+ amount of sums assured 承保款额
z{@R .'BD amount of variation 变动幅度
4j@i% amount of vote 拨款数额
IObx^N_K amount payable 应付款额
1 O7]3&L@ amount receivable 应收款额
B+Y5b5+wOQ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
sp=OT-Pfp analysis 分析
',JrY) ancillary risk 附属风险
f{igW?Ho annual account 周年帐目；周年帐目报表；年度决算；年结
^I Ve[P' annual accounting date 年结日期
(rr}Pv%yb annual allowance 每年免税额；年积金；年度津贴；年津
[Y $5zeA annual balance 年度余额
Zn@W7c,_I annual disposable income 每年可动用收入
h@~:(:zU$ annual estimates 周年预算
Sk /#J!T8{ annual fee 年费
w{3Q( =& annual general meeting 周年大会
tx0Go'{ annual growth rate 年增率；每年增长率
$ T?*0"Mj[ annual long-term supplement 长期个案每年补助金
K DYYB6| annual pensionable emolument 可供计算退休金的年薪
X"[dQ_o annual report 年报
EJZ@p7*Oj Annual Report on the Consumer Price Index 《消费物价指数年报》
}xD B ~k annual return 周年报表；周年申报表；每年报税表格
M[a T2A Annual Return Rules 《周年报表规则》
a`H\- G annual review of consumer prices 每年消费物价回顾
F#(.v7Za annual roll-forward basis 逐年延展方式
u1 2zRdn annual salary 年薪
d/XlV]#2x\ annual statement 年度报表；年度决算表
m|pTn#*` 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
vd}*_ d annuitant 年金受益人
Tu ]&^[B(' annuity 年金
n6b3E * annuity contract 年金合约
M@|w[ydQG annuity on human life 人寿年金
GR, J0LT antecedent debt 先前的债项
Dp*:Q){>E ante-dated cheque 倒填日期支票
#gh
p/YoTq anticipated expenditure 预期开支
2~f6~\4GL+ anticipated net profit 预期纯利
ht?CH Uu anticipated revenue 预期收入
4d!S#zx anti-inflation measure 反通货膨胀措施
;}LJh8_ anti-inflationary stance 反通货膨胀立场
[#p&D~Du& apparent deficit 表面赤字
$[,l-[-+ apparent financial solvency 表面偿债能力
U,e'ZRU6 apparent partner 表面合伙人
mc?';dEG application for personal assessment 个人入息课税申请书
\}D pb%^\ application of fund 资金应用
D y su{rL application to release as liquidator and to destruct the books of accounts and documents
)S^z+3p 申请免除清盘人职务及毁灭帐簿与文件
'9qn*H`' appointed actuary 委任精算师
;X qn-R appointed auditor 委任核数师；委任审计师
uJgI<l'|e3 appointed trustee 委任的受托人
Q uB+vL appointer 委任人
_z q)0\ apportioned pro rata 按比例分摊
,'~ #Ch apportionment 分配；分摊
R*087X7
N| Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
!#?8BwnaZ apportionment formula 分摊方程式
| H 8^ apportionment of estate duty 遗产税的分摊
&&WDo(r3 appraisal 估价；评估
t:>x\V2m appreciable growth 可观增长
/ }=a{J appreciable impact 显着影响
F" 'n4|q4n appreciable increase 可观增长
2JVxzj<~` appreciation 增值；升值
l7z 6i*R appreciation against other currencies 相对其他货币升值
3qtr9NI appreciation of the exchange value of Hong Kong dollar 港元汇值上升
GB>aT-G7q appreciation tax 增值税
lto qtB\s appropriation 拨款；拨用；拨付
A[`G^ $ appropriation account 拨款帐目
M'q'$)e Appropriation Bill 拨款法案
' sey D appropriation-in-aid system 补助拨款办法
0 " y%9
approved assets 核准资产
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@}f approved basket stock 认可一篮子证券
dv , C6t2 approved budget 核准预算
]d G\j^e| approved charitable donation 认可慈善捐款
7d ;pvhnH approved charitable institution 认可慈善机构
A " S/^< approved currency 核准货币；认可货币
Fnb2.R'+ approved estimates 核准预算
-f9]v9|l approved estimates of expenditure 核准开支预算
R- approved overseas insurer 核准海外保险人
+{$QAjW(/ approved overseas trust company 核准海外信托公司
44HiTWQS?l approved pooled investment fund 核准汇集投资基金
,3HcCuT approved provident fund scheme 认可公积金计划
jJBnDx sA approved provision 核准拨款
R^%e1 KO] approved redeemable share 核准可赎回股份
\G>Zk gU approved regional stock 认可地区性证券
I% "'*7 U approved retirement scheme 认可退休金计划
PB9/m-\H approved subordinated loan 核准附属贷款
3A,rHYS arbitrage 套戥；套汇；套利
Kesy2mE arbitrageur 套戥者；套汇者
aDL*W@1S arbitrary amount 临时款项
h2w}wsb0l arrangement 措施；安排；协定
<G ~>~L.E arrears 欠款
S1J<9xqSQ8 arrears of pay 欠付薪酬
"e6|"w@8 arrears of revenue 逾期未收税款；逾期未收的帐项
fD4ICO @ articles of association 组织章程；组织细则；组织章程细则
&|Np0R Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
;%!B[+ut" ascertainment of profit 确定利润
qAY%nA>jO "Asia Clear" “亚洲结算系统”
v q!uD!lr Asia Commercial Bank Ltd. 亚洲商业银行有限公司
55Gtp\L Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
<rIz Z'D Asian Development Fund [ADF] 亚洲发展基金
@|\R}k%( Asian dollar bond 亚洲美元债券
Hkd^-=]]no Asian dollar market 亚洲美元市场
yx>_scv,T Asian dollar rate 亚洲美元利率
jS<_ ) Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
)]43R Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
v [njdP asked price 沽盘；喊价；索价；卖方报价
Sr_V L:Gg assessable income 应评税入息
-JT/ 9IQ assessable loss 应评税亏损
Uf\nFB? ^ assessable profit 应评税利润
mQ~:Y assessable value 应评税值
] J7Qgp)i assessed profit 估定利润
n_ nl{ assessed value 经评估价值
\qh *E#j assessment 评税；评定；估价；评税单
G?c-79]U assessment number 评税编号；估价编号
%9v@0}5V assessment of additional tax 补加税评税
#z'uRHx%=0 assessment of performance 业绩评估；实绩评价
6J z^ Assessor 评税主任
I5 m][~6.? asset price bubbles 资产价格泡沫
;gg \;i}^ asset-backed securities 具资产保证的证券
B B$oq' assets accretion 资产增值
l fZ04M{2 assets and liabilities 资产与负债
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ps$qB' assets betterment statement 资产递增表；资产改进表
"Z=5gj assets lending 实物放款；有抵押贷款
n(seNp%_ assets of the company passing on the death 死者去世时转移的公司资产
eYX5(`c[ assets pledged as security for liabilities 用作负债抵押的资产
m!tx(XsXU assets portfolio 资产投资组合
Ev"|FTI/ assets price 资产价格
``VW;l{ assets quality 资产质素
PQN@Ja D assets realization 资产变现
3*UR3!Z9
* assets refinancing arrangement 资产再集资安排
vQ}6y assets securitization 资产证券化
~@ jY[_ assets situated outside Hong Kong 在香港以外地方的资产
wI B`%V assets stripping 削减资产；拆卖资产
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^I.5Z3 assets value 资产值
<_Z:'~Zp assignee 承让人
^O(=Vry assignment 转让；转让书；转让契
=Z=o#46JY assignment of interest 权益转让
BVsD(
@lX assignment of letters patent and trade mark 专利证书及商标转让
0+Ta%H{ assignment of property 物业转让；物业转让书
_A13[Mt3 assignment right 转让权
D GW+>\G assignor 转让人
05yZad* associate 有联系的人；有关连人士；相联者；合伙人；联系人
W&(k!6<x Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
X\$ 0 associate member 附属会员
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9&mTl# associated body corporate 相联法人团体
!`1'2BC associated company 相联公司；联属公司
xx{! 3 F associated corporation 相联法团
qd3Q}Lk Association of Chartered Certified Accountants [ACCA] [United Kingdom]
4P^6oh0" 公认会计师公会〔英国〕
8
C [/dH Association of Futures Exchange Brokers 香港期货经纪协会
vAY,E=&XvM Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
HbP!KVHyk1 association of underwriters 承保人组织
)i+2X5B` S assumption of control 接管
!EUan assurance 担保；保险；转易；转易书
W>-Et7&2 assurance of interest 权益的转易
!*- >;:9B at 19XX price 按一九ＸＸ年价格计算
zO g7raIa at a discount 按赔价计算；按贴水价格计算；打折扣
AJ#Nenmj at a premium 按溢价计算；按升水价格计算
g &/ T*L at call 通知付款；按通知
N?Lb at constant market price 按固定市价计算
BIu K @$ at constant price 按固定价格计算
V#VN %{ at cost 按成本计算
quY:pqG38q at current market price 按当时市价计算；按现时市价计算
eX@L3 BKp at current price 按当时价格计算；按现时价格计算
.r*2| at factor cost 按要素成本计算；按生产要素成本计算
LL:_L< at money-of-the-day price 按付款当日价格计算
>EY3/Go> at or better 按指定或较佳价位〔买卖指令〕
%^RN#_ro(3 at par 按面值计算；平价
95e l'K[R at sight 见票即付
/SYw; <= at the close 按收市盘
M4 as at the opening 按开市盘
J2:y6kGj> attestation 见证；见证条款
9B; {]c at-the-money option 平价期权
7uzk p &+: attorney 受权人；受托代表人
|i++ 0BU attornment 新拥有人承认书
a+n0 |CvF attributable profit 可归属利润
-'6D g attributable share value 可归属股份价值
AK@9?_D Auckland Stock Exchange 奥克兰证券交易所
dAuJXGo auction 拍卖
&jmRA ';sK auctioneer 拍卖商
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\wg audit 审计；核数
=>-Rnc@ Audit Commission 审计署
-B +4+&{T Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
nr<4M0tIp 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〕
=E. w v
audit review 帐目审查
E>K!Vrh-L Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Zu7)gf audited account 审计帐目；经审计的帐目
q@{Bt {$x audited annual account 经审计的周年帐目
$&=S#_HQS audited balance sheet 经审计的资产负债表
n@) K # auditor 核数师；核数主任；审计师
DMO Mh#[ auditor's certificate 核数师证明书；审计师证明书
~sh`r{0 auditor's report 核数师报告；审计师报告
}~L.qG Aussie bond 澳元债券
^~etm austerity budget 紧缩预算
P5UL4uyl Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
{z{bY\ Australia All Ordinaries Index 澳洲所有普通股票指数
A*\.NT M Australian Dollar [AUD] 澳元
:;9F>?VN>0 Australian Options Market 澳大利亚期权市场
Te[n,\Nb Australian Securities Commission 澳洲证券事务监察委员会
c z8T Australian Society of Certified Practising Accountants 澳洲执业会计师公会
e~=;c Australian Stock Exchange 澳大利亚证券交易所
LU!a'H'Q Austrian Schilling [ATS] 奥地利先令
HMNLa*CL' authentication 认证；鉴证
H*PSR authority to purchase 委托购买证；委购书
fumm<:<CLO authorization 认可；核准；授权；授权书
yd
d7I&$ authorization by direction 指示授权
d s<2I,t authorization by instruction 指令授权
nWw":K<@Q_ authorization by warrant 令状授权
.(cw>7e3D authorization of unit trust 单位信托的认可
m+]K;}.}R authorized agent 指定代理人
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VAHh~Q6 ;e authorized clerk 出市员
ig/xv authorized dealer 认可交易商
z7fp#>uw authorized financial institution 认可财务机构
#L h;CSS authorized fund 认可基金
R {S F(g3 authorized fund house 获授权的基金公司；认可基金公司
nksLWfpG?B authorized institution 认可机构
KW pVw! authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Q+{xZ'o"Z authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
&w_j/nW^' authorized insurer 获授权保险人；获认可承保人
*0Sk d authorized investment 特准投资项目
2K/4 Rf0; authorized person 获授权人
4V)kx[j authorized representative 获授权代表
UGV+/zxIM authorized share capital 法定股本
Yi%;|] automated quotation system 自动报价系统
qN9(S:_Px Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
}C"%p8=HM 自动交易系统〔香港期货交易所有限公司〕
6
ob@[ @ automatic adjustment mechanism 自动调整机制
3M[! N automatic adjustment system 自动调整系统
dy%;W% Automatic Clearing House 自动票据交换所
vc;$-v$& automatic exchange rates accumulation system 自动化汇率累集系统
<KL,G};0pm Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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5gX^A automatic teller machine [ATM] 自动柜员机
6*78cg Io autopay 自动转帐
PR#exm& available assets 可用资产
7rc0y B
available fiscal reserve 现存财政储备
]8 _NZHld available profit 可用利润
6
$4[gcL' Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
l *(8i ^ average 平均；平均数；海损
N X*Q F+ average basic salary 平均基本薪金
'T*&'RQr average consumer expenditure 平均消费开支；一般消费开支
pZ.ecZe/ average cost 平均成本
S6 Q average cost of land production 增辟土地平均成本
vxBgGl average daily turnover 平均每日成交额
XPXIg average daily wage rate 平均每日工资率
fgp]x&5Q average expenditure pattern 平均开支模式
\h/H#j ZJ average growth rate 平均增长率
cKca;SNql1 average net fixed assets 固定资产平均净值
&AeX average of relatives 相对价格平均数
f643#1 average price 平均价格
C _}]`[ average propensity to consume 平均消费倾向；一般消费倾向
~d.Y&b average propensity to save 平均储蓄倾向；一般储蓄倾向
C2kPMB=Xo average rate 平均率
Tv,[DI + average revenue 平均收入；平均收益
yLvDMPj average stock 平均库存；平均存货
UERLtSQ average yearly rent 平均年租
~w+c8c8pW avoidance of double taxation 避免双重课税
5{X<y#vAC0 avoidance of tax 避税
