A:
Oy_ c A share Ａ股；甲类股份
A'-_TFwW abatement of tax 减税；减扣免税额
|/T43ADW ABN AMRO Bank N.V. 荷兰银行
?KP}#>Ba@ above-the-line expenditure 线上项目支出；经常预算支出
>|*yh~ above-the-line receipt 线上项目收入；经常预算收入
'jjb[{g^}} ABSA Asia Limited 南非联合亚洲有限公司
CdZ BG absolute change 绝对数值变更
v\%G|8+] absolute expenditure 实际开支
33a uho
absolute guideline figure 绝对准则数字
| vu>;*K absolute interest 绝对权益
i9m*g*"2 absolute order of discharge 绝对破产解除令
b$- e\XB! absolute profit margin 绝对利润幅度
YI@Fhr
&NU absolute value 实值；绝对值
=SBBvnPLI absolutely vested interest 绝对既得权益
X?o(
b/F - absorbed cost 已吸收成本；已分摊成本
o2uj =Gnx absorption 吸收；分摊；合并
8C7Z{@A&# absorption rate 吸收率；摊配率；分摊率
Qh`:<KI ACB Finance Limited 亚洲商业财务有限公司
1 RqgMMJL acceptable form of reciprocity 合理的互惠条件
,t,wy37*D acceptable rate 适当利率；适当汇率
*b)Q5dw@1 acceptance agreement 承兑协议
x0Z5zV9 acceptance for honour 参加承兑
&.N $ acceptor 承兑人；接受人；受票人
r;m`9,RW acceptor for honour 参加承兑人
p#@Z$gTH`' accident insurance 意外保险
O#_b7i Accident Insurance Association of Hong Kong 香港意外保险公会
shgAhx accident insurance scheme 意外保险计划
`xz&Scil accident year basis 意外年度基准
\ x+ 3f accommodation 通融；贷款
2]WE({P accommodation bill 通融票据；空头票据
mT.e>/pa accommodation party 汇票代发人
,pt%)
c account balance 帐户余额；帐户结余
8;" *6vHZ account book 帐簿
(^n*Am;zlH account collected in advance 预收款项
Q@QFV~ account current book 往来帐簿
s;1h-Oq ( account of after-acquired property 事后取得的财产报告
;[$n=VX` account of defaulter 拖欠帐目
-<f;l _( account payable 应付帐款
Q+$Tt7/ account payee only [A/C payee only] 只可转帐；存入收款人帐户
9|W V~ account receivable 应收帐款
ga0'zo9K account receivable report 应收帐款报表
Ph,- sR account statement 结单；帐单；会计财务报表
P Q U]l"A account title 帐户名称；会计科目
,)fkr]`< accountant's report 会计师报告
!;
v~^#M]~ Accountant's Report Rules 会计师报告规则
)^O -X .1 accounting and auditing procedure 会计与审计程序；会计与核数程序
x\@*6 0o Accounting Arrangements 《会计安排》
8 0B>L accounting basis 会计基础
r\M9_s8 accounting by Official Receiver 破产管理署署长呈交的帐目
{`" #yl6" Accounting Circular 《会计通告》
Lm%GR[tyQ accounting class 会计类别
w4:\N U accounting date 记帐日期；会计结算日期
m~` >`4 accounting for money 款项核算
- u3e5gW Accounting Officer 会计主任
|$+5@+Zz accounting period 会计报告期；会计期
|qN'P}L accounting policy 会计政策；会计方针
>-)h|w i accounting practice 会计惯例
ma& To= accounting principle 会计准则
"Ty/ k8? accounting record 会计记录
9#/(N#> accounting report 会计报告
N{C;~'M2ce Accounting Services Branch [Treasury] 会计事务部〔库务署〕
H+ C6[W= Accounting Society of China 中国会计学会
!Pj/7JC0 accounting statement 会计报表
}1H=wg>\ accounting system 会计制度；会计系统
xUWr}j4; accounting transaction 会计事项；帐务交易
KEr\nKT1 accounting treatment 会计处理
Ufid%T' accounting year 会计年度
s0W2?!>) accretion 增值；添加
O #kq^C} accrual 应计项目；应累算数目
rOfK~g,X accrual basis 应计制；权责发生制
adO& _NR accrual basis accounting 应计制会计；权责发生制会计
0b|zk < accrue 应累算；应计
>G"X J<IO accrued benefit 应累算利益
Y}STF accrued charges 应计费用
s( 2GFc accrued cumulative preference share dividend 应累算的累积优先股股息
H-5<S@8 accrued expenses 应累算费用
,^'R_efY accrued interest payable 应付利息；应计未付利息
=Agg_h accrued interest receivable 应收利息；应计未收利息
%$ceJ`%1e accrued right 累算权益
;%!m< S|%k accruing profit 应累算的利润
[rY T accumulated fiscal reserve 累积财政储备
YJF#)TkF accumulated profit 累积利润；滚存溢利
!?FK We accumulated reserve 累积储备
1s7^uA$}6 accumulation of surplus income 累积收益盈余
Ff4*IOZ}( acquired assets 既得资产
j
tA*pL'/V acquisition 收购；购置；取得
Q(@IK&v acquisition cost 购置成本
D!LX?_cD1i acquisition expenses 购置费用
z ; }6f acquisition of 100% interest 收购全部股权
wz
/GB8P acquisition of control 取得控制权
n(;:*<Rh acquisition of fixed assets 购置固定资产
mY&ud>,U: acquisition of shell “买壳”
-uR72f acquisition price 收购价
N2,D:m \ act of God 天灾
xFF r acting partner 执事合伙人
\gO,hST active market 买卖活跃的市场；交投畅旺的市场；旺市
TH1B#Y#<J active partner 积极参与的合伙人
{rH9grb active trading 交投活跃
I$q> actual circulation 实际流通
*OTS'W~t actual cost 实际成本
o'V%EQ actual expenditure 实际开支；实际支出
dZ(|uC!? actual income 实际入息；实际收入；实际收益
4dh+ actual market 现货市场
8 <#U9] actual price 现货价；实际价格
&xS a7FY actual profit 实际利润
pBJAaCGm actual quotation 实盘；实际价位；实际报价
tiaR4PB actual year basis 按实际年度计算
{padD p actuals 实货
E
l&h;N actuarial investigation 精算调查
P`SnavQBt actuarial principle 精算原则
/!&R9!6
: actuarial report 精算师报告
]]iPEm"@ Actuarial Society of Hong Kong 香港精算学会
1cJsj actuarial valuation 精算师估值
o|8`>!hF actuary 精算师
8g/F)~s^F ad referendum agreement 暂定协议；有待覆核的协定
V64L,u#`l ad valorem duty 从价税；按值征税
7 ^e + ad valorem duty system 从价税制
1(dj[3M t ad valorem fee 从价费
)mcEQ -!b ad valorem tariff 从价关税
fy s additional allowance 额外免税额
MXh
"Y*} additional amount for unexpired risk 未过期风险的额外款额
^HA
%q8| n additional assessable profit 补加应评税利润
X]*QUV] i additional assessment 补加评税
V M=+afY5M additional commitment 额外承担
oR#:Nt X@ additional commitment vote 额外承担拨款
'\ DSTr:N additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
@e2}BhB2 additional dependent parent allowance 供养父母额外免税额
x^= M6;: additional provision 额外拨款
12 `_;[37 additional stamp duty 附加印花税
v> z@ additional tax 补加税罚款；补加税款
\ZXLX'- Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
7*H:Ob) 9k adjudged bankrupt 被裁定破产
e ;95a adjudicated bankrupt 裁定破产人
SA v<& adjudication fee 裁定费；评定印花税额手续费；评估契据费
`k{& /] adjudication of bankruptcy 裁定破产；宣告破产
\c`oy=qY0 adjudication of insolvency 裁定无力偿还债务
omX?B l adjusted actual 经调整的实数；调整后的实数
8\ha@&p adjusted current assets 经调整的流动资产；调整后的流动资产
]o/| na* adjusted figure 经调整的数字；调整后的数额
<fO4{k*& adjusted liabilities 经调整的负债；调整后的负债
o >D adjusted loss 经调整的亏损；调整后的亏损
'` CspY 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
\' li adjusted profit 经调整的利润；调整后的利润
t!;/ Z6\Pb adjusted surplus 经调整的盈余额；调整后的盈余额
R MYP" adjusted value 经调整的价值；调整后的价值
`TKD<&oL adjustment 调整；修订；理算〔保险〕
3tS~:6-/ adjustment centre 调剂中心
GUB`|is^ adjustment lag 调整过程的时间差距；调整时差
Xh+ia#K adjustment mechanism 调整机制
0lk ;F adjustment of loss 亏损调整
CC >=UF adjustment process 调整过程；调整程序
Vy)hDa[& adjustment range 调整幅度
!sSQQo2Sv administered exchange rate 受管制汇率
JqU ADm Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
&Vk; VM`5 administration expenses 行政费用
!^fa.I'mM administration fee 手续费；行政费
alFjc.~} administration in bankruptcy 破产管理
c@m5 ~
administration order 遗产管理令
gQWd&)'muf administrator 管理人；遗产管理人
D%/8{b: administrator of the estate 遗产管理人
+SXIZ` admission of debt 债项承认书
\>/M .2 admission of proof 接纳债权证明
HRa@ advance 放贷款项；垫付款项；预支款项；预付款项
T 5lQIr@a advance account 暂支帐目；预付款帐户
xycH~ ? advance compensation 预付补偿金
v6a]1B advance from shareholder 股东垫款
Jc*XXu) advance pending reimbursement 预支以待日后付还
k)(Biz398E advanced economy 先进经济体系
Y;J *4k] advancement 预付；预付财产
_O:WG&a6 advances warrant 垫款令
h rN% advancing 贷出
o@E/r.uK adverse balance 逆差
?>uew^$d[w adverse exchange 逆汇
SpTdj^ ]4> advertisement addressed to shareholders 在报章刊登的致股东通告
p#d+>7 advice for collection 托收通知书
kUHE\L.Y] advice of drawing 提款通知书；汇票通知书
/FY 2vDfU6 advice of payment 付款通知
KU&G;ni 2 Advisory Committee [Securities and Futures Commission]
,2[ra9n 谘询委员会〔证券及期货事务监察委员会〕
?[)S 7\rP Advisory Committee on Diversification 经济多元化谘询委员会
D vkxI<Xa affidavit 誓章；遗产申报誓章
TQ :/RT affidavit of no receipt 述明无收款的誓章
i^z`"3#LE affiliate 联号；联营公司；附属公司
wVK*P
-C affiliated company 附属公司；联号；联营公司
!E\[SjY@J affirmation [estate duty] 非宗教式宣誓〔遗产税〕
}qPhx6 nP affordability 负担能力
'md0] R| African Development Bank [AfDB] 非洲开发银行
tB(4Eq
\ after-acquired property 事后取得的财产
WT3 gNNx| after-hours dealing 市后交易
),^eA after-tax profit 税后盈利；税后利润；税后溢利
6iezLG 5 agency agreement 代理协议
;-mdi/*g agency expenses 代理机构的开支
1' w:`/_ agency fee 代理费
!|wzf+V Agency Law 《代理法》
eOl KbJ U agent 代理人；承销人
(il0M=M agent of company 公司代理人
tOdT[& agent's fee 代理人费；经纪费
qztV,R T aggregate 总计；总数；总体数字
> 6CV4 L aggregate amount 总款额；总额
E;\M1(\u aggregate assets and liabilities 总体资产与负债
WV<tyx9Z aggregate at constant price 按固定价格计算的总体数字
(g8*d^u#PO aggregate demand 总需求
tl8O6`<Z aggregate gross position 总持仓量
+RZ~LA \+ aggregate limit 总限额
[G|mY6F ^ aggregate of salaries tax 合计薪俸税
Y#V8(DTyH aggregate performance 总体表现；总体业绩
>
dZ3+f aggregate supply 总体供应
!4#"!Md4o aggregate surplus 总盈余
P1kB>" bR aggregate total 整体总额
0`#(Toe{B aggregate value 总值；合计价值
QOFvsJ<s aggregated basis 合计基准
H:&?ha,9 aggregated net chargeable income 合计应课税入息实额
>O`l8tM aggregation 合并计算；合计；总和
| FM
} aggregation of incomes of husband and wife 夫妇入息合并计算
%B2XznZ: aggregation of property 财产的总和
|!z2oO agio 差价；贴水
cL7g}$W $ 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》
m S=r(3# Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
_cqy`p@" 《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》
}6zbT-i Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
&vUq}r%P 《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》
'JmBh@A Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
4n( E;!s 《香港政府和大韩民国政府关于相互促进和保护投资协定》
^J= hrYG A agreement for a settlement 授产协议
6o&ZIY J9k agreement for assignment 转让协议
Jn}n*t3 agreement for sale 售卖协议；买卖协议
dJ3IUe agreement for sale and purchase 买卖协议
GRYe< K agreement for the payment of interest 支付利息协议
#XIc
"L)c agreement for the repayment of money 还款协议
vn').\,P2O agreement of reinsurance 再保险协议
a=}*mF[ug Agricultural Bank of China 中国农业银行
wG Ko.lt
air passenger departure tax 飞机乘客离境税
P~$< X Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
'A{h iY airport tax 机场税
R'K/t|MC alcohol duty 酒精税
>=,ua u7 alienation 让与；让渡；转让
F#r#}.B='U alimony 生活费；赡养费
I `B'1"{ All Ordinaries Index [AOI] 所有普通股指数
| w &~g9 all risks 全险；综合险
!AHAS All Sales Record for Stock Market 《股票市场成交报告》
;<Qdy`
T Allied Capital Resources Limited 新联财务有限公司
_]>JB0IY all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Csst[3V allocation letter 拨款信件
S \C*iGeqJ allocation of fund 分配款项；预留款项
_kraMQ> allocation of profit 利润分配；溢利分配
"P Wl4a& allocation warrant 拨款令
m)>&ZIXa allotment 分配；配股
T|4snU2M allotment notice 股份配售通知；配股通知
Z| 6{T allotment of shares 股份分配
d.F)9h]XHO allowable 可获宽免；免税的
!XE aF]8 allowable business loss 可扣除的营业亏损
Mhpdao s allowable expenses 可扣税的支出
$g8}^1 allowance 免税额；津贴；备抵；准备金
y.a]r7 allowance for debts 债项的免税额
5N/Lk>p1u allowance for depreciation by wear and tear 耗损折旧免税额
I*)VZ W allowance for funeral expenses 殡殓费的免税额
>9K//co"of allowance for inflation 为通货膨胀而预留的款项；通胀准备金
#;r]/)> allowance for repairs and outgoings 修葺及支出方面的免税额
0& w0a P`Y allowance to debtor 给债务人的津贴
Ww9;UP'G alteration of capital 资本更改
j
BS4vvX? alternate trustee 候补受托人
*>
3Qd7 amalgamation 合并
o+?@5zw -& ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
htJuGfDx1 ambit of charges 征税范围；收费范围
4jwu'7 Q amended valuation 经修订的估值
= 7/-i American Commodities Exchange 美国商品交易所
=
1|"- American Express Bank Limited 美国运通银行
~UMOT!4}3 American Stock Exchange 美国证券交易所
t8J/\f= amortization 摊销
RVM&4#E amount due from banks 存放银行同业的款项
PXYE;*d( amount due from banks abroad 存放海外银行同业的款项
{[OwMk amount due from holding companies 控股公司欠款
F 1W+o?B amount due from local banks 存放本港银行同业的款项
)c<6Sfp^B amount due to banks 银行同业的存款
aq>?vti1D amount due to banks abroad 海外银行同业的存款
M@7Xp )S" amount due to holding companies 控股公司存款
{[#(w75R{ amount due to local banks 本港银行同业的存款
8n )WW$ amount due to outport banks 外埠银行同业的存款
]r"Yqv3 amount for note issue 发行纸币的款额
-;c amount of bond 担保契据的款额
6SEltm ( amount of consideration 代价款额
yY=<'{! amount of contribution 供款数额
c[(Pg% amount of indebtedness 负债款额
n~r 9!m$< amount of principal of the loan 贷款本金额
wq0 aF"k amount of rates chargeable 应征差饷数额
N +Sq}hI amount of share capital 股本额
s;.=5wcvi? amount of sums assured 承保款额
R, 0Oq5 amount of variation 变动幅度
R{}q K r amount of vote 拨款数额
:=. *I amount payable 应付款额
!k&)EWP? amount receivable 应收款额
~l4f{uOD>] Amsterdam Stock Exchange 阿姆斯特丹证券交易所
" ~Q*XN2 analysis 分析
d0UZ+ RR# ancillary risk 附属风险
sg?@qc=g annual account 周年帐目；周年帐目报表；年度决算；年结
ZXXiL#^ annual accounting date 年结日期
#uvJH8)D annual allowance 每年免税额；年积金；年度津贴；年津
"dCzWFet annual balance 年度余额
L]bVN)JU annual disposable income 每年可动用收入
<0j{ $. annual estimates 周年预算
Ol+Kp!oc Y annual fee 年费
v|@1( annual general meeting 周年大会
*8A6 Q9YT annual growth rate 年增率；每年增长率
/^<en(0=P annual long-term supplement 长期个案每年补助金
!D:k! annual pensionable emolument 可供计算退休金的年薪
F @SG(( ` annual report 年报
*@M3p}', M Annual Report on the Consumer Price Index 《消费物价指数年报》
/6 tcSg) annual return 周年报表；周年申报表；每年报税表格
3'#%c>_ Annual Return Rules 《周年报表规则》
8 njuDl annual review of consumer prices 每年消费物价回顾
X#J6Umutm annual roll-forward basis 逐年延展方式
\ lr/;- zP annual salary 年薪
__\P`S_ annual statement 年度报表；年度决算表
h7W}OF_=y Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
3E|;r
_;
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Wc4vCVw annuity 年金
wq\G|/% annuity contract 年金合约
'D6
bmz annuity on human life 人寿年金
qo;)X0 N antecedent debt 先前的债项
~[18q+, ante-dated cheque 倒填日期支票
IC~ljy]y_ anticipated expenditure 预期开支
&YX6"S_B anticipated net profit 预期纯利
zixE Mi[8 anticipated revenue 预期收入
L#j /0IHD anti-inflation measure 反通货膨胀措施
i\x~iP&F$ anti-inflationary stance 反通货膨胀立场
Alu5$6X apparent deficit 表面赤字
_}=E^/;( apparent financial solvency 表面偿债能力
i^g~~h
F apparent partner 表面合伙人
UKs$ W ` application for personal assessment 个人入息课税申请书
Slx2 z%'> application of fund 资金应用
.E<Dz application to release as liquidator and to destruct the books of accounts and documents
+TX/g~ 申请免除清盘人职务及毁灭帐簿与文件
"iek,Y}j7 appointed actuary 委任精算师
>>V&yJ_ appointed auditor 委任核数师；委任审计师
> V%Q O>C appointed trustee 委任的受托人
h 6Q WH appointer 委任人
V yt
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]P3 [.$z apportionment 分配；分摊
P\(30 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Lk nV qZ|k apportionment formula 分摊方程式
iZ Ta>@ apportionment of estate duty 遗产税的分摊
%V_eJC""? appraisal 估价；评估
mw+j|{[ appreciable growth 可观增长
h$&rE@N| appreciable impact 显着影响
FAtWsk*pgY appreciable increase 可观增长
\R Z3Hh appreciation 增值；升值
y4<+- appreciation against other currencies 相对其他货币升值
qS]G&l6QF appreciation of the exchange value of Hong Kong dollar 港元汇值上升
(#u{ U= appreciation tax 增值税
}tR'H z 2 appropriation 拨款；拨用；拨付
qJ Gm8^b- appropriation account 拨款帐目
SC q3Ds ^ Appropriation Bill 拨款法案
/djACA appropriation-in-aid system 补助拨款办法
7^wE$7hS approved assets 核准资产
cjY@Ot*i$ approved basket stock 认可一篮子证券
4A o{M approved budget 核准预算
ND,`Q jmZ approved charitable donation 认可慈善捐款
9[{sEg=C$e approved charitable institution 认可慈善机构
3^ ~Zj95M approved currency 核准货币；认可货币
ITvHD-,\ approved estimates 核准预算
-tP.S1D approved estimates of expenditure 核准开支预算
yBe(^ n approved overseas insurer 核准海外保险人
ZR
mPP approved overseas trust company 核准海外信托公司
PP4d?+;V approved pooled investment fund 核准汇集投资基金
a7 )@BzF# approved provident fund scheme 认可公积金计划
R0IF ' approved provision 核准拨款
T{Hf P approved redeemable share 核准可赎回股份
Oga1u approved regional stock 认可地区性证券
, \>g approved retirement scheme 认可退休金计划
Rp eBm#E2 approved subordinated loan 核准附属贷款
'Fx YMSZS$ arbitrage 套戥；套汇；套利
m)k-uWc$C arbitrageur 套戥者；套汇者
I}%mfojC arbitrary amount 临时款项
}K;iJ~kD1 arrangement 措施；安排；协定
L8D m9} arrears 欠款
3N3*`?5c< arrears of pay 欠付薪酬
kA,4$ 2_o arrears of revenue 逾期未收税款；逾期未收的帐项
JP%RTGu articles of association 组织章程；组织细则；组织章程细则
l #y gb|=x Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
y4r2 }8fi ascertainment of profit 确定利润
@Yarz1 "Asia Clear" “亚洲结算系统”
`skH-lk, Asia Commercial Bank Ltd. 亚洲商业银行有限公司
%IU 4\ZY> Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
5~yQ>h Asian Development Fund [ADF] 亚洲发展基金
d'q&Lq Asian dollar bond 亚洲美元债券
`\e'K56W6 Asian dollar market 亚洲美元市场
8J^d7uC Asian dollar rate 亚洲美元利率
+7^w9G Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
A t|h t Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
% &2B asked price 沽盘；喊价；索价；卖方报价
v?{vg?vI assessable income 应评税入息
!p"Kd ~ assessable loss 应评税亏损
(xQI($Wq*M assessable profit 应评税利润
fv/v| assessable value 应评税值
2D_6 assessed profit 估定利润
D:6N9POB assessed value 经评估价值
C\/b~HU assessment 评税；评定；估价；评税单
m&ZJqsZIL assessment number 评税编号；估价编号
R/ rcXX7% assessment of additional tax 补加税评税
]3 j[3' assessment of performance 业绩评估；实绩评价
qw)Ke y Assessor 评税主任
%0 qc@4 asset price bubbles 资产价格泡沫
x' ?.~ asset-backed securities 具资产保证的证券
]%||KC!O assets accretion 资产增值
\`&xprqAw assets and liabilities 资产与负债
%cd]xQpCp assets betterment statement 资产递增表；资产改进表
i
_8zjj7 assets lending 实物放款；有抵押贷款
k3 /4Bt G/ assets of the company passing on the death 死者去世时转移的公司资产
wvX"D0eVn assets pledged as security for liabilities 用作负债抵押的资产
wH !}qz / assets portfolio 资产投资组合
Iw*C*%}[Z assets price 资产价格
e00RT1L assets quality 资产质素
4a1BGNI%SW assets realization 资产变现
v$Dh.y assets refinancing arrangement 资产再集资安排
wNbTM.@ assets securitization 资产证券化
sq48#5Tc^r assets situated outside Hong Kong 在香港以外地方的资产
ym[+Rw assets stripping 削减资产；拆卖资产
[ns&Y0Y`t assets value 资产值
^Jn|*?+l assignee 承让人
<G&WYk%u* assignment 转让；转让书；转让契
~V!EtZG$ assignment of interest 权益转让
:nt}7Dn' assignment of letters patent and trade mark 专利证书及商标转让
*:(1K %g assignment of property 物业转让；物业转让书
M$#+W?m& assignment right 转让权
VBhE{4J assignor 转让人
?3n=m%W,J* associate 有联系的人；有关连人士；相联者；合伙人；联系人
qP p]K?. Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
2,+@# q associate member 附属会员
rdFs?hO associated body corporate 相联法人团体
pDP3 3`OFh associated company 相联公司；联属公司
8R&z3k;!t associated corporation 相联法团
(tTLK0V-|3 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
YBR)s\* 公认会计师公会〔英国〕
KqFmFcf| Association of Futures Exchange Brokers 香港期货经纪协会
_AVy:~/ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
+V 6j` association of underwriters 承保人组织
rknzo]N, assumption of control 接管
MG;4M>H assurance 担保；保险；转易；转易书
I M$ 'J assurance of interest 权益的转易
LxIuxt=X|p at 19XX price 按一九ＸＸ年价格计算
7jhl0 at a discount 按赔价计算；按贴水价格计算；打折扣
T3 =)F% at a premium 按溢价计算；按升水价格计算
o:h)~[n| at call 通知付款；按通知
byp.V_a}/ at constant market price 按固定市价计算
W5TqC at constant price 按固定价格计算
#cR57=M} at cost 按成本计算
twAw01". at current market price 按当时市价计算；按现时市价计算
p0"BO4({{ at current price 按当时价格计算；按现时价格计算
U 9bFUK/z at factor cost 按要素成本计算；按生产要素成本计算
kVy"+ ZebK at money-of-the-day price 按付款当日价格计算
>>/nuWdpO at or better 按指定或较佳价位〔买卖指令〕
1a \=0=[ at par 按面值计算；平价
M_yZR^;^- at sight 见票即付
{c.}fyN at the close 按收市盘
6ch@B e5* at the opening 按开市盘
VOD1xWrb attestation 见证；见证条款
% cU-5\xF at-the-money option 平价期权
7&#'c8]/qh attorney 受权人；受托代表人
Ty)gPh6O attornment 新拥有人承认书
]eY Qio! attributable profit 可归属利润
5L/Yi attributable share value 可归属股份价值
Q,ZkeWQ7% Auckland Stock Exchange 奥克兰证券交易所
R/yPZO-U auction 拍卖
(M4]#5 auctioneer 拍卖商
C,V|TF.i2 audit 审计；核数
)tJL@Qo Audit Commission 审计署
77)OW $G Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
^w.k^U =B 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
VG? yL2y audit review 帐目审查
A)= X?x Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Z`e$~n(Bh audited account 审计帐目；经审计的帐目
AEBw#v!,o audited annual account 经审计的周年帐目
tW'qO:y+ audited balance sheet 经审计的资产负债表
IO?~b X P auditor 核数师；核数主任；审计师
,"4X&>_f auditor's certificate 核数师证明书；审计师证明书
b=6ZdN1 auditor's report 核数师报告；审计师报告
f J,8g/f8 Aussie bond 澳元债券
*C,$W\6sz austerity budget 紧缩预算
1Al=v Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
:DF`A( Australia All Ordinaries Index 澳洲所有普通股票指数
y}s
0J K Australian Dollar [AUD] 澳元
4yJ01s Australian Options Market 澳大利亚期权市场
D7 8) 4>X Australian Securities Commission 澳洲证券事务监察委员会
Z?.:5# Australian Society of Certified Practising Accountants 澳洲执业会计师公会
7N&3FER Australian Stock Exchange 澳大利亚证券交易所
EuhF$L1 Austrian Schilling [ATS] 奥地利先令
2n<qAl$t authentication 认证；鉴证
!&W"f#_Z authority to purchase 委托购买证；委购书
Yqq$ kln authorization 认可；核准；授权；授权书
QSlf=VK*y authorization by direction 指示授权
K*hf(w9="% authorization by instruction 指令授权
"a 2H 8x authorization by warrant 令状授权
Zb5T90s% authorization of unit trust 单位信托的认可
p]atH<^; K authorized agent 指定代理人
1aXIhk4 authorized capital 法定资本
DR#3njjEC authorized clerk 出市员
;tZ}i4Ud authorized dealer 认可交易商
9 &?tQ"@x authorized financial institution 认可财务机构
KyVe0>{_u authorized fund 认可基金
&@Ji+ authorized fund house 获授权的基金公司；认可基金公司
#)Id J] authorized institution 认可机构
f?oI'5R41 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
B$iMU?B3 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
wFH(.E0@Q authorized insurer 获授权保险人；获认可承保人
X mE_ F authorized investment 特准投资项目
nJnO/~| authorized person 获授权人
*GY,h$ Ul authorized representative 获授权代表
5cv,
>{~5 authorized share capital 法定股本
ePFC$ kMn automated quotation system 自动报价系统
;1Tpzm Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
5Lo==jHif 自动交易系统〔香港期货交易所有限公司〕
~} FLn9@* automatic adjustment mechanism 自动调整机制
lUm}nsp=X automatic adjustment system 自动调整系统
QZe b+r Automatic Clearing House 自动票据交换所
(]GY.(F{ automatic exchange rates accumulation system 自动化汇率累集系统
`qQQQ.K7)z Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
+#2@ G}j automatic teller machine [ATM] 自动柜员机
`0-m`> 1> autopay 自动转帐
T g}H < T available assets 可用资产
'8iv?D5 M available fiscal reserve 现存财政储备
>Kqj{/SWK available profit 可用利润
6Wcn(h8%* Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
s?z=q%-p average 平均；平均数；海损
oWn_3gzw; average basic salary 平均基本薪金
D0"yZ p} average consumer expenditure 平均消费开支；一般消费开支
[9# #Kb average cost 平均成本
-bG#h)yj average cost of land production 增辟土地平均成本
$txWVjR?\ average daily turnover 平均每日成交额
*HfW(C $ average daily wage rate 平均每日工资率
DXw9@b average expenditure pattern 平均开支模式
}sm56}_ average growth rate 平均增长率
c'VtRE# z~ average net fixed assets 固定资产平均净值
p5D3J[?N average of relatives 相对价格平均数
yM\tbT/l average price 平均价格
Amq8q average propensity to consume 平均消费倾向；一般消费倾向
KH CdO average propensity to save 平均储蓄倾向；一般储蓄倾向
M 2U@gC|{ average rate 平均率
IT {.^ rP average revenue 平均收入；平均收益
iKCTYXN1( average stock 平均库存；平均存货
.,(uoK{ average yearly rent 平均年租
S
-mz xj avoidance of double taxation 避免双重课税
%[31ZFYB avoidance of tax 避税
