A:
x'M^4 {4[ A share Ａ股；甲类股份
E &];>3C abatement of tax 减税；减扣免税额
=##s;zj(% ABN AMRO Bank N.V. 荷兰银行
i (%tHa37 above-the-line expenditure 线上项目支出；经常预算支出
gaw4NZd)0 above-the-line receipt 线上项目收入；经常预算收入
hLyTUt~\L ABSA Asia Limited 南非联合亚洲有限公司
WBw
M;S#% absolute change 绝对数值变更
Q 9yGQu absolute expenditure 实际开支
=~\ ]3g absolute guideline figure 绝对准则数字
Xb<DpBrk absolute interest 绝对权益
I NPYJ#% absolute order of discharge 绝对破产解除令
5U )ab3 : absolute profit margin 绝对利润幅度
}#ep} h
absolute value 实值；绝对值
PHRGhKJW}) absolutely vested interest 绝对既得权益
9b" 9m *gC absorbed cost 已吸收成本；已分摊成本
+ w k]iH absorption 吸收；分摊；合并
)@<HCRQ'q absorption rate 吸收率；摊配率；分摊率
&PRx,G5 ACB Finance Limited 亚洲商业财务有限公司
F%PwIB~cy acceptable form of reciprocity 合理的互惠条件
0HHui7Yy> acceptable rate 适当利率；适当汇率
uOG-IHuF acceptance agreement 承兑协议
43J\8WBn@ acceptance for honour 参加承兑
dq
YDz acceptor 承兑人；接受人；受票人
&& D D acceptor for honour 参加承兑人
3qAwBVWa accident insurance 意外保险
" xDx/d8B Accident Insurance Association of Hong Kong 香港意外保险公会
$>'" )7z accident insurance scheme 意外保险计划
2< [ eD`u accident year basis 意外年度基准
SLJ&{`"7 accommodation 通融；贷款
pwFU2}I accommodation bill 通融票据；空头票据
FpdDIa accommodation party 汇票代发人
]3O
4\o account balance 帐户余额；帐户结余
kfqpI
account book 帐簿
e~+(7_2 account collected in advance 预收款项
=mHkXHE~: account current book 往来帐簿
E7X!cm/2< account of after-acquired property 事后取得的财产报告
m/YH ^N0 account of defaulter 拖欠帐目
IU Y> ih account payable 应付帐款
:H!(?(P ie account payee only [A/C payee only] 只可转帐；存入收款人帐户
k'[ S@+5 account receivable 应收帐款
6%gB
E account receivable report 应收帐款报表
}A4nJ>`tq account statement 结单；帐单；会计财务报表
h ncS_ZA account title 帐户名称；会计科目
Pv/ Pww \ accountant's report 会计师报告
F-BJe] Accountant's Report Rules 会计师报告规则
&jV9* accounting and auditing procedure 会计与审计程序；会计与核数程序
^w:OS5 %R Accounting Arrangements 《会计安排》
5q |+p?C accounting basis 会计基础
5:Yck< accounting by Official Receiver 破产管理署署长呈交的帐目
c Ndw9?Z Accounting Circular 《会计通告》
hWq. #e 6 accounting class 会计类别
j>0<#SYBu accounting date 记帐日期；会计结算日期
?w+ QbT accounting for money 款项核算
.e`,{G(5q7 Accounting Officer 会计主任
?Yq J.F; accounting period 会计报告期；会计期
. O5LI35, accounting policy 会计政策；会计方针
r-RCe3%g% accounting practice 会计惯例
w=f0*$ue+w accounting principle 会计准则
NX zU0 accounting record 会计记录
tmO;:n <N accounting report 会计报告
)Qh>0T+( Accounting Services Branch [Treasury] 会计事务部〔库务署〕
"El^38Ho Accounting Society of China 中国会计学会
G1kaF/`O accounting statement 会计报表
Z69+ yOJI accounting system 会计制度；会计系统
uP{; *E3? accounting transaction 会计事项；帐务交易
X}oj_zsy;^ accounting treatment 会计处理
e#>tM accounting year 会计年度
T*h!d(
accretion 增值；添加
D 4< -8 accrual 应计项目；应累算数目
)Vwj9WD accrual basis 应计制；权责发生制
S5i+vUI8C accrual basis accounting 应计制会计；权责发生制会计
n K +lE0 accrue 应累算；应计
% &^Q(f accrued benefit 应累算利益
(Ij0A eJ# accrued charges 应计费用
F,*2#:Ki accrued cumulative preference share dividend 应累算的累积优先股股息
28nm Q accrued expenses 应累算费用
x}tKewdOSe accrued interest payable 应付利息；应计未付利息
<jbj/Q )" accrued interest receivable 应收利息；应计未收利息
W gxn`6 accrued right 累算权益
ET U-]R 3 accruing profit 应累算的利润
z>4 D~HX accumulated fiscal reserve 累积财政储备
i]it5 accumulated profit 累积利润；滚存溢利
<=q*N;=T, accumulated reserve 累积储备
pu FXPw.3 accumulation of surplus income 累积收益盈余
j( (hqJr acquired assets 既得资产
\ , >_c acquisition 收购；购置；取得
?VFM ]hO acquisition cost 购置成本
DdBxqkh acquisition expenses 购置费用
n!GWqle acquisition of 100% interest 收购全部股权
mJ)tHv"7 acquisition of control 取得控制权
TE3*ktB{N acquisition of fixed assets 购置固定资产
(# JMB) acquisition of shell “买壳”
rm OQ{2} acquisition price 收购价
h^}_YaT\ act of God 天灾
BjM+0[HC acting partner 执事合伙人
}o-|8P:Y active market 买卖活跃的市场；交投畅旺的市场；旺市
`vudS? active partner 积极参与的合伙人
N<9w{zIK( active trading 交投活跃
"Dyym<J actual circulation 实际流通
@ ru<4`h actual cost 实际成本
|2z}Xm5\ actual expenditure 实际开支；实际支出
{tPnj_|n< actual income 实际入息；实际收入；实际收益
xN6>2 e actual market 现货市场
wD`[5~C{ actual price 现货价；实际价格
>G] ? actual profit 实际利润
YzVN2f!n actual quotation 实盘；实际价位；实际报价
"37 *A<+f actual year basis 按实际年度计算
+H7y/#e+3 actuals 实货
*5 e<\{! actuarial investigation 精算调查
}04Dg ' actuarial principle 精算原则
S|HY+Z6n' actuarial report 精算师报告
d -~vR(tU Actuarial Society of Hong Kong 香港精算学会
F& xv
z2G actuarial valuation 精算师估值
;t}'X[U actuary 精算师
] bIt@GB ad referendum agreement 暂定协议；有待覆核的协定
brntE: ad valorem duty 从价税；按值征税
~%`EeJwT ad valorem duty system 从价税制
gW kjUz ) ad valorem fee 从价费
|V lMma z ad valorem tariff 从价关税
C1 W>/?XC additional allowance 额外免税额
d7E7f additional amount for unexpired risk 未过期风险的额外款额
!~ WZ_z additional assessable profit 补加应评税利润
*2`:VFEV additional assessment 补加评税
h%'
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?4,@,
ae& additional commitment vote 额外承担拨款
sH%&+4!3 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
s}wO7Df=+ additional dependent parent allowance 供养父母额外免税额
:AZp} additional provision 额外拨款
rsWQHHkO additional stamp duty 附加印花税
) ]73S@P(= additional tax 补加税罚款；补加税款
iAK/d)bq Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
^]VcxKU J adjudged bankrupt 被裁定破产
m$?.Yig? adjudicated bankrupt 裁定破产人
B~?c3:6 adjudication fee 裁定费；评定印花税额手续费；评估契据费
!}ilN 1> adjudication of bankruptcy 裁定破产；宣告破产
qYiv adjudication of insolvency 裁定无力偿还债务
wS V@=)H\: adjusted actual 经调整的实数；调整后的实数
l 8^y]M adjusted current assets 经调整的流动资产；调整后的流动资产
(v!mR+ \x adjusted figure 经调整的数字；调整后的数额
x@Y|v@}BE adjusted liabilities 经调整的负债；调整后的负债
gV|Y54}T adjusted loss 经调整的亏损；调整后的亏损
wazP,9W? adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
pajy#0 U adjusted profit 经调整的利润；调整后的利润
G.Tpl-m adjusted surplus 经调整的盈余额；调整后的盈余额
n'yl)HA~>` adjusted value 经调整的价值；调整后的价值
#7o0dE;Kg9 adjustment 调整；修订；理算〔保险〕
*<r%aeG$em adjustment centre 调剂中心
|CwG3&8 adjustment lag 调整过程的时间差距；调整时差
YZ<
NP adjustment mechanism 调整机制
7aQ n; adjustment of loss 亏损调整
6GzzG P^ adjustment process 调整过程；调整程序
ojoxXly` adjustment range 调整幅度
4`s)ue administered exchange rate 受管制汇率
` y2ljIWJ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
-bA!PeI administration expenses 行政费用
3w6&&R9 administration fee 手续费；行政费
X'@'/[? administration in bankruptcy 破产管理
RJx{eck% administration order 遗产管理令
3 T1P$E" m administrator 管理人；遗产管理人
+C_*Vs@4 administrator of the estate 遗产管理人
>yKpM }6l{ admission of debt 债项承认书
J?IC~5*2 admission of proof 接纳债权证明
.a,(pq Jg advance 放贷款项；垫付款项；预支款项；预付款项
F$h'p4$T advance account 暂支帐目；预付款帐户
ds]?;l" advance compensation 预付补偿金
-D #5o,]3 advance from shareholder 股东垫款
T%kKVr advance pending reimbursement 预支以待日后付还
")E D)&e advanced economy 先进经济体系
9`BE i(z advancement 预付；预付财产
]Y sR E> advances warrant 垫款令
B9*Sfw% advancing 贷出
&:No} 6 adverse balance 逆差
\!<"7=(J{4 adverse exchange 逆汇
b/nOdFO@ advertisement addressed to shareholders 在报章刊登的致股东通告
Q 2"WV advice for collection 托收通知书
\45(#H<$ advice of drawing 提款通知书；汇票通知书
>ZeEX, N advice of payment 付款通知
,T$r9 !WTM Advisory Committee [Securities and Futures Commission]
c ;wA 谘询委员会〔证券及期货事务监察委员会〕
)Oiev u_"| Advisory Committee on Diversification 经济多元化谘询委员会
b +Vi3V affidavit 誓章；遗产申报誓章
@h# Xix7 affidavit of no receipt 述明无收款的誓章
A*F9\mj I5 affiliate 联号；联营公司；附属公司
nW GR5*e: affiliated company 附属公司；联号；联营公司
Sph*1c(R affirmation [estate duty] 非宗教式宣誓〔遗产税〕
hM>*a!)U affordability 负担能力
= /Wu'gG) African Development Bank [AfDB] 非洲开发银行
@+&'%1 after-acquired property 事后取得的财产
kwlC[G$j7 after-hours dealing 市后交易
#V[SQ=>x[ after-tax profit 税后盈利；税后利润；税后溢利
4fty~0i=z agency agreement 代理协议
uoCGSXsi agency expenses 代理机构的开支
]_u`EvEx6 agency fee 代理费
Fg=v6j4W Agency Law 《代理法》
sKd)BA0` agent 代理人；承销人
/UHp [yod agent of company 公司代理人
vLD i ; agent's fee 代理人费；经纪费
43L|QF o aggregate 总计；总数；总体数字
E eB3 } aggregate amount 总款额；总额
$)*xC!@6X aggregate assets and liabilities 总体资产与负债
TEWAZVE* aggregate at constant price 按固定价格计算的总体数字
Pbe7SRdr^ aggregate demand 总需求
<tuS,. aggregate gross position 总持仓量
sJ~P:g aggregate limit 总限额
c&*l" aggregate of salaries tax 合计薪俸税
{y6C0A* aggregate performance 总体表现；总体业绩
5
`=KyHi:b aggregate supply 总体供应
t 7 7'fm aggregate surplus 总盈余
TsD;Kl1 aggregate total 整体总额
v459},!P aggregate value 总值；合计价值
S?4KC^Y5 aggregated basis 合计基准
x:
~d@ aggregated net chargeable income 合计应课税入息实额
oy5+ }` aggregation 合并计算；合计；总和
L/x(RCD aggregation of incomes of husband and wife 夫妇入息合并计算
Cs4hgb| aggregation of property 财产的总和
7|Dn+ = agio 差价；贴水
lw[<S TpD; Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
([KN*OF Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
XG&K32_fs 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
fY_%33_I$ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
TwFb%YM 《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》
Z`s!dV]e9 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
DA=1KaJ . 《香港政府和大韩民国政府关于相互促进和保护投资协定》
{eR9 ;2! agreement for a settlement 授产协议
a,n93-m(m agreement for assignment 转让协议
e$|VG*
d agreement for sale 售卖协议；买卖协议
s;1e0n agreement for sale and purchase 买卖协议
z0Xa_w= agreement for the payment of interest 支付利息协议
m*oc)x7' agreement for the repayment of money 还款协议
CH;;V3 agreement of reinsurance 再保险协议
tpYa?ZCM
Agricultural Bank of China 中国农业银行
DYRE1! air passenger departure tax 飞机乘客离境税
A1 -qtAO] Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
ZEGd4_ux airport tax 机场税
0 d4cE10 alcohol duty 酒精税
85z;Zt0{ alienation 让与；让渡；转让
cZi[(K alimony 生活费；赡养费
Rd%0\ B All Ordinaries Index [AOI] 所有普通股指数
KlU qoJ;" all risks 全险；综合险
d#\W hRE All Sales Record for Stock Market 《股票市场成交报告》
"2;N2=~7 Allied Capital Resources Limited 新联财务有限公司
?"j@;/= all-items index [Consumer Price Index] 总指数〔消费物价指数〕
2 B` 8eb allocation letter 拨款信件
\r;F2C0*i allocation of fund 分配款项；预留款项
FH*RU1Z allocation of profit 利润分配；溢利分配
]XUSqai allocation warrant 拨款令
hYb9`0G"2 allotment 分配；配股
C`4gsqD;Z allotment notice 股份配售通知；配股通知
. pvxh|V allotment of shares 股份分配
10MU-h.) allowable 可获宽免；免税的
\hbi U ] allowable business loss 可扣除的营业亏损
g s`> C( allowable expenses 可扣税的支出
4#:\?HAu! allowance 免税额；津贴；备抵；准备金
<&U!N'CE allowance for debts 债项的免税额
(WE,dY+. allowance for depreciation by wear and tear 耗损折旧免税额
}-p,iTm allowance for funeral expenses 殡殓费的免税额
(q~0XE/ a allowance for inflation 为通货膨胀而预留的款项；通胀准备金
;'3]{BGcU allowance for repairs and outgoings 修葺及支出方面的免税额
) ooWQ-%P allowance to debtor 给债务人的津贴
&N\[V-GP2G alteration of capital 资本更改
0=;YnsY alternate trustee 候补受托人
[6R fS amalgamation 合并
gX,9Gh ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
I=[cZ;t ambit of charges 征税范围；收费范围
&&PgOFD amended valuation 经修订的估值
SRCOs1(EK9 American Commodities Exchange 美国商品交易所
%&<W(|U1< American Express Bank Limited 美国运通银行
4* M@]J " American Stock Exchange 美国证券交易所
E l6bD% \G amortization 摊销
g$3> ~D amount due from banks 存放银行同业的款项
t e'*< HM amount due from banks abroad 存放海外银行同业的款项
|4Ha?W amount due from holding companies 控股公司欠款
C4NRDwU |. amount due from local banks 存放本港银行同业的款项
If'2rE7J amount due to banks 银行同业的存款
'm O2t~n amount due to banks abroad 海外银行同业的存款
c_1/W{ amount due to holding companies 控股公司存款
mP-2s;q amount due to local banks 本港银行同业的存款
Y {c5 amount due to outport banks 外埠银行同业的存款
!Iq{ 5: amount for note issue 发行纸币的款额
&1GUi{I amount of bond 担保契据的款额
|(ocDmd amount of consideration 代价款额
.7Kk 2Y amount of contribution 供款数额
& iSD/W amount of indebtedness 负债款额
Nn#u%xvJt amount of principal of the loan 贷款本金额
9#rt:&xo0 amount of rates chargeable 应征差饷数额
jTSOnF}C~+ amount of share capital 股本额
5 =Z!hQ} amount of sums assured 承保款额
=Od>;|]m amount of variation 变动幅度
tt4+ m>/T amount of vote 拨款数额
Kx6y"
{me| amount payable 应付款额
R8<eN9bJ9 amount receivable 应收款额
iV
hJH4 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
.Z%G@X* analysis 分析
o6|-=FcvC ancillary risk 附属风险
0H:dv:#WAI annual account 周年帐目；周年帐目报表；年度决算；年结
f=I :DkR annual accounting date 年结日期
R]Q p Mj%o annual allowance 每年免税额；年积金；年度津贴；年津
C5n?0I9 annual balance 年度余额
5I,$EGG annual disposable income 每年可动用收入
Ze
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s[c^"@HT annual fee 年费
eb!_ie"D annual general meeting 周年大会
jJ++h1
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Z$;"8XUM annual long-term supplement 长期个案每年补助金
F~_;o+e;X annual pensionable emolument 可供计算退休金的年薪
&KqVN]1+^ annual report 年报
^M|K;j t> Annual Report on the Consumer Price Index 《消费物价指数年报》
e|'N(D}h* annual return 周年报表；周年申报表；每年报税表格
6^YJ] w Annual Return Rules 《周年报表规则》
&
_K* kI: annual review of consumer prices 每年消费物价回顾
]d'^ Xs annual roll-forward basis 逐年延展方式
z\.1>/Z= annual salary 年薪
-<W2PY< annual statement 年度报表；年度决算表
?_ RYqolz Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
yFM> T\@ annuitant 年金受益人
i _U}{|j annuity 年金
kh? . K# annuity contract 年金合约
9 P"i uU annuity on human life 人寿年金
2)\vj5<~$ antecedent debt 先前的债项
t(?<#KUB- ante-dated cheque 倒填日期支票
[Ox(. anticipated expenditure 预期开支
Lko`F$5X anticipated net profit 预期纯利
p|VcMxT9- anticipated revenue 预期收入
1D{#rA.X anti-inflation measure 反通货膨胀措施
-M61 Mw1 anti-inflationary stance 反通货膨胀立场
LprM ;Q _ apparent deficit 表面赤字
0kLEBoOh apparent financial solvency 表面偿债能力
vA -PR& apparent partner 表面合伙人
3] 76fF\^[ application for personal assessment 个人入息课税申请书
{X nPx? V application of fund 资金应用
Lk.h.ST application to release as liquidator and to destruct the books of accounts and documents
7B FN|S_l 申请免除清盘人职务及毁灭帐簿与文件
agsISu( appointed actuary 委任精算师
*fhX*e 8y appointed auditor 委任核数师；委任审计师
_t-7$d" appointed trustee 委任的受托人
'29WscU appointer 委任人
;$!I&<) apportioned pro rata 按比例分摊
a Waw&u apportionment 分配；分摊
Rd! 2 \| Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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()nA% apportionment formula 分摊方程式
:ba/W&-d apportionment of estate duty 遗产税的分摊
eXzXd*$S appraisal 估价；评估
'_o@V O appreciable growth 可观增长
@"8R3BN appreciable impact 显着影响
;<-7*}Dj appreciable increase 可观增长
rn" pKUd appreciation 增值；升值
0.DQO; appreciation against other currencies 相对其他货币升值
K]"Kf{bx appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Tf-CEHWD appreciation tax 增值税
uec|S\~M appropriation 拨款；拨用；拨付
}lfn0 %(@ appropriation account 拨款帐目
~A >o O-0K Appropriation Bill 拨款法案
)H+kB<n appropriation-in-aid system 补助拨款办法
dAxp ,):&J approved assets 核准资产
-g~~] K% approved basket stock 认可一篮子证券
xo~g78jm7, approved budget 核准预算
+,_c/(P approved charitable donation 认可慈善捐款
mk= #\> approved charitable institution 认可慈善机构
S< x:t( approved currency 核准货币；认可货币
4/MNqit+ approved estimates 核准预算
u~'OcO approved estimates of expenditure 核准开支预算
YIO R$ approved overseas insurer 核准海外保险人
gX*K&*q approved overseas trust company 核准海外信托公司
gaeOgP.0 approved pooled investment fund 核准汇集投资基金
)N)ljA3] approved provident fund scheme 认可公积金计划
rYGRz#:~+ approved provision 核准拨款
_T]>/}}p approved redeemable share 核准可赎回股份
Q]\j>> approved regional stock 认可地区性证券
IJPgFZ7 approved retirement scheme 认可退休金计划
[ud|dwP" approved subordinated loan 核准附属贷款
., mPdVof arbitrage 套戥；套汇；套利
(hf zM+2 arbitrageur 套戥者；套汇者
/DU*M, arbitrary amount 临时款项
kxo.v |)8 arrangement 措施；安排；协定
;|30QUYh arrears 欠款
8p =>?wG arrears of pay 欠付薪酬
iz`jDa Q|1 arrears of revenue 逾期未收税款；逾期未收的帐项
V^ En8 articles of association 组织章程；组织细则；组织章程细则
'h}7YP, w Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
d8:C3R ascertainment of profit 确定利润
Qp!J:YV "Asia Clear" “亚洲结算系统”
o}~3JBn T Asia Commercial Bank Ltd. 亚洲商业银行有限公司
yWHne~! Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
X47O l Asian Development Fund [ADF] 亚洲发展基金
3w'W~ Asian dollar bond 亚洲美元债券
Jz$ >k$!UD Asian dollar market 亚洲美元市场
Yu3_= :
<C Asian dollar rate 亚洲美元利率
i<iXHBs Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
<SQ(~xYi Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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x{<e/ asked price 沽盘；喊价；索价；卖方报价
}m_t$aaUc1 assessable income 应评税入息
N!m%~kS9k< assessable loss 应评税亏损
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% / assessable profit 应评税利润
r}EM4\r assessable value 应评税值
uaxB -PZ assessed profit 估定利润
:qnokrGzB assessed value 经评估价值
1nB@zBQu - assessment 评税；评定；估价；评税单
sqG`" O4W assessment number 评税编号；估价编号
xF8 :^' assessment of additional tax 补加税评税
DHzkRCM assessment of performance 业绩评估；实绩评价
7;xKy'B\ Assessor 评税主任
k7Oy5$## asset price bubbles 资产价格泡沫
e?<D F.Md+ asset-backed securities 具资产保证的证券
"Ot{^ _e assets accretion 资产增值
MPvWCPB assets and liabilities 资产与负债
qGa<@ b assets betterment statement 资产递增表；资产改进表
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'*U assets lending 实物放款；有抵押贷款
e\.HWV ]I assets of the company passing on the death 死者去世时转移的公司资产
};p~A-E= assets pledged as security for liabilities 用作负债抵押的资产
Gl>E[iO assets portfolio 资产投资组合
}ecs Gw assets price 资产价格
/"MJkM.~E assets quality 资产质素
1S*P"8N}0h assets realization 资产变现
~4 ^p}{ assets refinancing arrangement 资产再集资安排
@1.9PR$x assets securitization 资产证券化
]fC7%"nB assets situated outside Hong Kong 在香港以外地方的资产
I MaYEO[ assets stripping 削减资产；拆卖资产
$8@+j[> assets value 资产值
W 5I =X] & assignee 承让人
\`gE u{ assignment 转让；转让书；转让契
iGa}3pF assignment of interest 权益转让
s3< F assignment of letters patent and trade mark 专利证书及商标转让
.. UoyBV assignment of property 物业转让；物业转让书
<[9?Rj@ assignment right 转让权
(nz}J)T& assignor 转让人
Omb.53+ associate 有联系的人；有关连人士；相联者；合伙人；联系人
~ B]jV$= Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
~04[KG associate member 附属会员
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3bkKVB associated body corporate 相联法人团体
,s? dAy5 associated company 相联公司；联属公司
Ff)@L- Y\K associated corporation 相联法团
ITc `]K Association of Chartered Certified Accountants [ACCA] [United Kingdom]
8[HZ @@ 公认会计师公会〔英国〕
NL-_#N$ Association of Futures Exchange Brokers 香港期货经纪协会
R&!]Rl9hf Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
+-P<CCvWz association of underwriters 承保人组织
i[_| %'p assumption of control 接管
i;]CL[#2e` assurance 担保；保险；转易；转易书
I>Y{>S assurance of interest 权益的转易
I61%H9 ; at 19XX price 按一九ＸＸ年价格计算
k_O-5{ at a discount 按赔价计算；按贴水价格计算；打折扣
1p=&WM at a premium 按溢价计算；按升水价格计算
fz8h]PZ at call 通知付款；按通知
Hf_'32e3< at constant market price 按固定市价计算
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at constant price 按固定价格计算
nNs .,J) at cost 按成本计算
[ ` 9^QEj at current market price 按当时市价计算；按现时市价计算
*;X-\6 at current price 按当时价格计算；按现时价格计算
` sxN!Jj? at factor cost 按要素成本计算；按生产要素成本计算
p z @km at money-of-the-day price 按付款当日价格计算
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kQ-N at or better 按指定或较佳价位〔买卖指令〕
tQ[]Rc at par 按面值计算；平价
X~z RZ 0 at sight 见票即付
[Q:f-<nH at the close 按收市盘
HTN$ >QTI at the opening 按开市盘
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GIr&`S attestation 见证；见证条款
ol# yjrv at-the-money option 平价期权
4Pf+]R attorney 受权人；受托代表人
"ZqEP R) attornment 新拥有人承认书
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8U]0[X attributable profit 可归属利润
BPiiexTV9 attributable share value 可归属股份价值
jYk5~<\k Auckland Stock Exchange 奥克兰证券交易所
d q2@6xd auction 拍卖
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X\2 auctioneer 拍卖商
yDuq6`R* audit 审计；核数
Pl?}>G Audit Commission 审计署
vG 3M5G Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
ki4Xp'IK 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〕
uAT/6@ audit review 帐目审查
Of&"U/^ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
?V?<E=13 audited account 审计帐目；经审计的帐目
yF;?Hg audited annual account 经审计的周年帐目
o"4E+1qwM audited balance sheet 经审计的资产负债表
L}b'+ Wi@ auditor 核数师；核数主任；审计师
b?>VPuyBb auditor's certificate 核数师证明书；审计师证明书
AbG &9 =Ks auditor's report 核数师报告；审计师报告
~.H~XK w Aussie bond 澳元债券
*F..ZS'$[ austerity budget 紧缩预算
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c(<Ui+ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
{yU0D*#6 Australia All Ordinaries Index 澳洲所有普通股票指数
cTy 'JT7 Australian Dollar [AUD] 澳元
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5 3 Australian Options Market 澳大利亚期权市场
:i}@Br+R7L Australian Securities Commission 澳洲证券事务监察委员会
D=JlA~tS> Australian Society of Certified Practising Accountants 澳洲执业会计师公会
k|5k8CRX Australian Stock Exchange 澳大利亚证券交易所
2; h+;G Austrian Schilling [ATS] 奥地利先令
nAvs~J authentication 认证；鉴证
,A?{~?u. authority to purchase 委托购买证；委购书
df yrn%^Ia authorization 认可；核准；授权；授权书
G4O3h Y.` authorization by direction 指示授权
Yq{jEatY{/ authorization by instruction 指令授权
CMFC"e S e authorization by warrant 令状授权
<irpmRQr authorization of unit trust 单位信托的认可
_trpXkQp authorized agent 指定代理人
"H @ Fe authorized capital 法定资本
:k\} I k authorized clerk 出市员
~\3l!zIq authorized dealer 认可交易商
+ 2El authorized financial institution 认可财务机构
yE<,Z%J[ n authorized fund 认可基金
oLd: 3,p} authorized fund house 获授权的基金公司；认可基金公司
X= SG authorized institution 认可机构
8M~u_`6 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
CxkMhd8qz authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
nqrDT1b** authorized insurer 获授权保险人；获认可承保人
T"IW Jpc authorized investment 特准投资项目
88#N~j~P authorized person 获授权人
B9AbKK $` authorized representative 获授权代表
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Xj authorized share capital 法定股本
SbCJ|z#? automated quotation system 自动报价系统
- G FwFkWm Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
l -XnB 自动交易系统〔香港期货交易所有限公司〕
n ~.% p automatic adjustment mechanism 自动调整机制
[Zh2DNp automatic adjustment system 自动调整系统
k5 q(7&C Automatic Clearing House 自动票据交换所
]M uF9={ automatic exchange rates accumulation system 自动化汇率累集系统
K1<k+t/V Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
pA*i!.E/b automatic teller machine [ATM] 自动柜员机
aw]8V:)$J autopay 自动转帐
=m7C Jc available assets 可用资产
uRFNfX(* available fiscal reserve 现存财政储备
8cB=}XgYS available profit 可用利润
*XHj)DC; Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
50COL66:7 average 平均；平均数；海损
M *v^N]>"G average basic salary 平均基本薪金
y _6r/z^ average consumer expenditure 平均消费开支；一般消费开支
\_?yzgf average cost 平均成本
pTN%;`)
{ average cost of land production 增辟土地平均成本
.a5X*M] average daily turnover 平均每日成交额
s* @QT8% average daily wage rate 平均每日工资率
3mybG%39 average expenditure pattern 平均开支模式
am3V9 "\ average growth rate 平均增长率
w{~" ;[@ average net fixed assets 固定资产平均净值
1 R*1BStc average of relatives 相对价格平均数
tD865gi average price 平均价格
N=.}h\{0 average propensity to consume 平均消费倾向；一般消费倾向
<Nvlk \LQ average propensity to save 平均储蓄倾向；一般储蓄倾向
nM=2"`@$ average rate 平均率
3F;EE: average revenue 平均收入；平均收益
bKTqX[ = average stock 平均库存；平均存货
S io1Q0 average yearly rent 平均年租
p1C_`f N, avoidance of double taxation 避免双重课税
9GtLM py avoidance of tax 避税
