A:
~:'gvR;x A share Ａ股；甲类股份
#d7)$ub abatement of tax 减税；减扣免税额
$~;6 hnr m ABN AMRO Bank N.V. 荷兰银行
_rWTw+
L above-the-line expenditure 线上项目支出；经常预算支出
#t5JUi%in* above-the-line receipt 线上项目收入；经常预算收入
L%=BCmMx ABSA Asia Limited 南非联合亚洲有限公司
'Q^G6'(SaK absolute change 绝对数值变更
7KYF16A4 absolute expenditure 实际开支
#,Fx@3y\a absolute guideline figure 绝对准则数字
URj%
J/jD absolute interest 绝对权益
"N=&4<]I5 absolute order of discharge 绝对破产解除令
\, X?K absolute profit margin 绝对利润幅度
HzFt absolute value 实值；绝对值
A
`H]q5d absolutely vested interest 绝对既得权益
DVeF (Y3& absorbed cost 已吸收成本；已分摊成本
:Kt mSY absorption 吸收；分摊；合并
w|3fioLs absorption rate 吸收率；摊配率；分摊率
kG~ivB}x ACB Finance Limited 亚洲商业财务有限公司
/eI ,]CB'z acceptable form of reciprocity 合理的互惠条件
[{Klv&>_/ acceptable rate 适当利率；适当汇率
sIQMUC[! acceptance agreement 承兑协议
a*e|>p DO acceptance for honour 参加承兑
[j mAMF<F acceptor 承兑人；接受人；受票人
Y
}g6IK} acceptor for honour 参加承兑人
).@)t:uNa accident insurance 意外保险
) G F Accident Insurance Association of Hong Kong 香港意外保险公会
rkER` accident insurance scheme 意外保险计划
R?FtncL%D accident year basis 意外年度基准
&~f*q?xR accommodation 通融；贷款
O,z%7> < accommodation bill 通融票据；空头票据
M4$4D? accommodation party 汇票代发人
w {UKoU account balance 帐户余额；帐户结余
n ;$}pg ~ account book 帐簿
S@ rsQ@PA account collected in advance 预收款项
Ts ?>"@ account current book 往来帐簿
}F9?*2\/ account of after-acquired property 事后取得的财产报告
~(L<uFU V account of defaulter 拖欠帐目
^SelqX account payable 应付帐款
V3Rnr8 account payee only [A/C payee only] 只可转帐；存入收款人帐户
Z6HkQ=A64 account receivable 应收帐款
& m ";D account receivable report 应收帐款报表
E EnTq account statement 结单；帐单；会计财务报表
\6PIw-) account title 帐户名称；会计科目
9\;/-0P accountant's report 会计师报告
"}Sid+)< Accountant's Report Rules 会计师报告规则
d%|#m) accounting and auditing procedure 会计与审计程序；会计与核数程序
MLDg).5 Accounting Arrangements 《会计安排》
[8(9.6f accounting basis 会计基础
$1`t+0^k accounting by Official Receiver 破产管理署署长呈交的帐目
5v03<m0`y Accounting Circular 《会计通告》
0 GLB3I > accounting class 会计类别
H@bmLq accounting date 记帐日期；会计结算日期
OCoRcrAx accounting for money 款项核算
!wufoK Accounting Officer 会计主任
D T~y ^h accounting period 会计报告期；会计期
a!]QD` accounting policy 会计政策；会计方针
o\V t $ accounting practice 会计惯例
G"R>a w accounting principle 会计准则
KPvYq?F>4 accounting record 会计记录
XzwQ,+IAr accounting report 会计报告
##\ZuJ^- Accounting Services Branch [Treasury] 会计事务部〔库务署〕
NNrZb? Accounting Society of China 中国会计学会
Bwvc@(3v accounting statement 会计报表
1OGv+b)
accounting system 会计制度；会计系统
D&lXi~Z%. accounting transaction 会计事项；帐务交易
r}M4()9L accounting treatment 会计处理
]d;/6R+Vs accounting year 会计年度
*j; r|P;g accretion 增值；添加
iPL'JVPZ accrual 应计项目；应累算数目
:j p$X| accrual basis 应计制；权责发生制
~Am
%%$ accrual basis accounting 应计制会计；权责发生制会计
dK`O,[} accrue 应累算；应计
?At-
accrued benefit 应累算利益
u e2nfp accrued charges 应计费用
Ji?UG@ accrued cumulative preference share dividend 应累算的累积优先股股息
x a,LV accrued expenses 应累算费用
t|XC4:/>T accrued interest payable 应付利息；应计未付利息
DY27' `n6 accrued interest receivable 应收利息；应计未收利息
|?Uc:VFF accrued right 累算权益
+:8YMM#9V accruing profit 应累算的利润
1j-i n j` accumulated fiscal reserve 累积财政储备
YLd%"H $n accumulated profit 累积利润；滚存溢利
,;& PKY accumulated reserve 累积储备
^^(ZK 6 d accumulation of surplus income 累积收益盈余
DEp:
vlW@ acquired assets 既得资产
C#cEMKa acquisition 收购；购置；取得
c8W=Is` acquisition cost 购置成本
tH!z7VZ acquisition expenses 购置费用
b%$C!Tq' acquisition of 100% interest 收购全部股权
2UJ0%k acquisition of control 取得控制权
'0?E|B]Cp% acquisition of fixed assets 购置固定资产
M:M<bz V u acquisition of shell “买壳”
D1/$p A+B acquisition price 收购价
cK/odOi act of God 天灾
5qko`r@# acting partner 执事合伙人
4<HJD&@V active market 买卖活跃的市场；交投畅旺的市场；旺市
7K4%`O
active partner 积极参与的合伙人
Y5 pN KL active trading 交投活跃
t`{Fnf actual circulation 实际流通
t0(hc7` actual cost 实际成本
o%7yhCY actual expenditure 实际开支；实际支出
XcneH jpR actual income 实际入息；实际收入；实际收益
:.^rWCL2 actual market 现货市场
4\RuJ x actual price 现货价；实际价格
ttRH[[E( actual profit 实际利润
mY9K)]8 actual quotation 实盘；实际价位；实际报价
#d(r^U#I actual year basis 按实际年度计算
~;` #{$/C& actuals 实货
wkw/AZ{27 actuarial investigation 精算调查
4'*K\Ul).H actuarial principle 精算原则
jz0 \F,s actuarial report 精算师报告
J ASn\z Actuarial Society of Hong Kong 香港精算学会
djM=QafB:C actuarial valuation 精算师估值
$r_ gFv actuary 精算师
fba 3aId[ ad referendum agreement 暂定协议；有待覆核的协定
VVOt %d ad valorem duty 从价税；按值征税
QkAwG[4 ad valorem duty system 从价税制
cCIEG e6 ad valorem fee 从价费
3-5lO#&# ad valorem tariff 从价关税
|)?T([ additional allowance 额外免税额
3IIlAzne; additional amount for unexpired risk 未过期风险的额外款额
th {h)( +H additional assessable profit 补加应评税利润
D6pk !mS additional assessment 补加评税
;f\0Gs A# additional commitment 额外承担
so*7LM?ib> additional commitment vote 额外承担拨款
h? sh#j6 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Rx.0P 6s additional dependent parent allowance 供养父母额外免税额
V'B 6C#jT additional provision 额外拨款
@B6[RZ R additional stamp duty 附加印花税
#XZ?,neY additional tax 补加税罚款；补加税款
HO>uS> + Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
[@ czvPi adjudged bankrupt 被裁定破产
5h&8!!$[ adjudicated bankrupt 裁定破产人
B4C`3@a adjudication fee 裁定费；评定印花税额手续费；评估契据费
-oj@ c
OZ adjudication of bankruptcy 裁定破产；宣告破产
Ue7~rPdlR adjudication of insolvency 裁定无力偿还债务
/+iaw~={" adjusted actual 经调整的实数；调整后的实数
d{ &z^ adjusted current assets 经调整的流动资产；调整后的流动资产
6*E 7} adjusted figure 经调整的数字；调整后的数额
|8"HTBb\CW adjusted liabilities 经调整的负债；调整后的负债
-9mh|&z` adjusted loss 经调整的亏损；调整后的亏损
G+ToZ&f@ 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
%/7`G-a.B adjusted profit 经调整的利润；调整后的利润
.gB*Y!c7 adjusted surplus 经调整的盈余额；调整后的盈余额
.Kx5Kh { adjusted value 经调整的价值；调整后的价值
A+'j@c\&! adjustment 调整；修订；理算〔保险〕
N^ )OlH adjustment centre 调剂中心
01J.XfCd6 adjustment lag 调整过程的时间差距；调整时差
t0Uax-E( adjustment mechanism 调整机制
` WVQp"m adjustment of loss 亏损调整
f`Nu] #i adjustment process 调整过程；调整程序
@m6E*2Gg adjustment range 调整幅度
J<2N~$ administered exchange rate 受管制汇率
F n\)*; ^ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
. ._wTOSq administration expenses 行政费用
W;1H yk administration fee 手续费；行政费
j JW0a\0 administration in bankruptcy 破产管理
M:A 7=rO~ administration order 遗产管理令
6i%)'dl administrator 管理人；遗产管理人
[30< 0 administrator of the estate 遗产管理人
MxY CMe4S[ admission of debt 债项承认书
_.j KcDf admission of proof 接纳债权证明
x=gZ7$? A advance 放贷款项；垫付款项；预支款项；预付款项
JIQS'r advance account 暂支帐目；预付款帐户
8!'#B^ advance compensation 预付补偿金
~W _m<#K( advance from shareholder 股东垫款
; a [56W advance pending reimbursement 预支以待日后付还
'cu(
Sd} advanced economy 先进经济体系
^D
;X advancement 预付；预付财产
1 .]#FJe advances warrant 垫款令
xzbyar< advancing 贷出
|JtdCP{ adverse balance 逆差
ebcGdC/%> adverse exchange 逆汇
cL7j e advertisement addressed to shareholders 在报章刊登的致股东通告
AM#VRRTU advice for collection 托收通知书
_A;jtS)SY advice of drawing 提款通知书；汇票通知书
FDkRfh K advice of payment 付款通知
:w_Zr5H] Advisory Committee [Securities and Futures Commission]
k^:$ETW2
D 谘询委员会〔证券及期货事务监察委员会〕
"W?k~.uw Advisory Committee on Diversification 经济多元化谘询委员会
g~S>_~WL affidavit 誓章；遗产申报誓章
2kp.Ljt@ affidavit of no receipt 述明无收款的誓章
x@;XyQq affiliate 联号；联营公司；附属公司
m>y k4@a affiliated company 附属公司；联号；联营公司
G29PdmY$< affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Kzb&aOw affordability 负担能力
-SGR) African Development Bank [AfDB] 非洲开发银行
s*>s;S?{| after-acquired property 事后取得的财产
No=Ig-It
after-hours dealing 市后交易
_>9|"seR after-tax profit 税后盈利；税后利润；税后溢利
ce0TQ agency agreement 代理协议
;O}%_ef@ agency expenses 代理机构的开支
h
\hQ agency fee 代理费
RF U(wek Agency Law 《代理法》
Q.*qU,4); agent 代理人；承销人
(wdE@/V agent of company 公司代理人
L= O,OS+ agent's fee 代理人费；经纪费
O[+S/6uy aggregate 总计；总数；总体数字
lbZ,?wm aggregate amount 总款额；总额
sU^2I v\% aggregate assets and liabilities 总体资产与负债
DN2K4%cM%' aggregate at constant price 按固定价格计算的总体数字
9x0B9& aggregate demand 总需求
EDcR:Dw3 aggregate gross position 总持仓量
oJ ~ZzW aggregate limit 总限额
R]VY
PNns aggregate of salaries tax 合计薪俸税
#I|Vyufw aggregate performance 总体表现；总体业绩
1mm/Ssw:C aggregate supply 总体供应
%*wJODtB| aggregate surplus 总盈余
Qw!cd-zc aggregate total 整体总额
T^B&GgW aggregate value 总值；合计价值
^3B{|cqf aggregated basis 合计基准
{a.{x+!5I- aggregated net chargeable income 合计应课税入息实额
rk*Igqf aggregation 合并计算；合计；总和
z6#N f, aggregation of incomes of husband and wife 夫妇入息合并计算
kSv?p1\@&P aggregation of property 财产的总和
Q.7Rv
XNw8 agio 差价；贴水
T8h.!Vef 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》
:~3sW< P R Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
|}b~ss^ 《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》
PwU}<Hrl] Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
TS^(<+' 《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》
dE!{=u(!i Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
JP) /
O ! 《香港政府和大韩民国政府关于相互促进和保护投资协定》
"%dWBvuO agreement for a settlement 授产协议
%Rj:r!XB: agreement for assignment 转让协议
g e)g ?IP4 agreement for sale 售卖协议；买卖协议
EGO;g^, agreement for sale and purchase 买卖协议
m8,P-m agreement for the payment of interest 支付利息协议
2hdi)C,7Y agreement for the repayment of money 还款协议
M;OY+ |uA agreement of reinsurance 再保险协议
(C*G)Aj7 Agricultural Bank of China 中国农业银行
E#JDbV1AC air passenger departure tax 飞机乘客离境税
;ZPAnd:pb Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
}@=m[Zx# airport tax 机场税
rQg7r>%Q alcohol duty 酒精税
O|m-Uz"+ alienation 让与；让渡；转让
$j0] + vT alimony 生活费；赡养费
]IMBRZQq b All Ordinaries Index [AOI] 所有普通股指数
FKY|xG9 all risks 全险；综合险
${0+LhST All Sales Record for Stock Market 《股票市场成交报告》
v^2K=f[nE Allied Capital Resources Limited 新联财务有限公司
28JWQ%- all-items index [Consumer Price Index] 总指数〔消费物价指数〕
wcUf?`21, allocation letter 拨款信件
wr,X@y%(! allocation of fund 分配款项；预留款项
y5B4t6M( allocation of profit 利润分配；溢利分配
\2 &)b allocation warrant 拨款令
QE [ETv allotment 分配；配股
lfG]^id' allotment notice 股份配售通知；配股通知
g#ubxC7t< allotment of shares 股份分配
kKAK;JQ allowable 可获宽免；免税的
Kyw Dp 37^ allowable business loss 可扣除的营业亏损
H8.U #% allowable expenses 可扣税的支出
j v<BGr=4; allowance 免税额；津贴；备抵；准备金
Bi/=cI allowance for debts 债项的免税额
/*!K4)$-*2 allowance for depreciation by wear and tear 耗损折旧免税额
9$8 B)x allowance for funeral expenses 殡殓费的免税额
Bm2" } = allowance for inflation 为通货膨胀而预留的款项；通胀准备金
5 BR9f3} allowance for repairs and outgoings 修葺及支出方面的免税额
+ !Q <gWb allowance to debtor 给债务人的津贴
5VdF^. :u alteration of capital 资本更改
fw kX-ON alternate trustee 候补受托人
DcaVT]" amalgamation 合并
[}q6bXM* ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
?.~E:8 ambit of charges 征税范围；收费范围
++D-,>. amended valuation 经修订的估值
CM?dB$AwX American Commodities Exchange 美国商品交易所
vggyQf% American Express Bank Limited 美国运通银行
*t. L` G American Stock Exchange 美国证券交易所
T <Y^V amortization 摊销
3<sYxA\?w amount due from banks 存放银行同业的款项
;4p_l w@ amount due from banks abroad 存放海外银行同业的款项
Ae R3wua amount due from holding companies 控股公司欠款
z}&w7 O#
amount due from local banks 存放本港银行同业的款项
iV ;X``S amount due to banks 银行同业的存款
4<g,L;pUU amount due to banks abroad 海外银行同业的存款
C"no>A^ amount due to holding companies 控股公司存款
DjUif "v amount due to local banks 本港银行同业的存款
>utm\!Gac amount due to outport banks 外埠银行同业的存款
1eQ a54n amount for note issue 发行纸币的款额
rKg~H=4x2 amount of bond 担保契据的款额
'z7,)Q&8 amount of consideration 代价款额
,pL%,>R5 amount of contribution 供款数额
c+$a lw L~ amount of indebtedness 负债款额
r(-`b8ZE amount of principal of the loan 贷款本金额
W,dqk= n amount of rates chargeable 应征差饷数额
J k=E"I6 amount of share capital 股本额
'oSs5lW amount of sums assured 承保款额
k)j, ~JH amount of variation 变动幅度
F_0vh;Jo amount of vote 拨款数额
`%_ yRJd|; amount payable 应付款额
j x B amount receivable 应收款额
O2./?Ye Amsterdam Stock Exchange 阿姆斯特丹证券交易所
V9\g?w analysis 分析
>__t 2 ancillary risk 附属风险
|3 5"V3bs annual account 周年帐目；周年帐目报表；年度决算；年结
l%XuYYQ annual accounting date 年结日期
gI<e=|J6w annual allowance 每年免税额；年积金；年度津贴；年津
.: gZ*ks~ annual balance 年度余额
L-Qc[L annual disposable income 每年可动用收入
}jTCzqHW] annual estimates 周年预算
1KwUp0% & annual fee 年费
T= Q"| S]V annual general meeting 周年大会
CqHCJ ' annual growth rate 年增率；每年增长率
NvCq5B$C annual long-term supplement 长期个案每年补助金
W $&{jr-p annual pensionable emolument 可供计算退休金的年薪
:f<:>"< annual report 年报
/4x3dwXW@ Annual Report on the Consumer Price Index 《消费物价指数年报》
k~
Z9og annual return 周年报表；周年申报表；每年报税表格
~2 aR>R_nT Annual Return Rules 《周年报表规则》
V`:iu n^f annual review of consumer prices 每年消费物价回顾
O*%
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;Z:zL^rvn annual salary 年薪
.3Ex=aQcX annual statement 年度报表；年度决算表
kB~KC-&O Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
ig
G8L annuitant 年金受益人
`-Yo$b;: annuity 年金
3%`asCW$ annuity contract 年金合约
?X{ul
annuity on human life 人寿年金
YT:])[gVV antecedent debt 先前的债项
HCj/x<*F ante-dated cheque 倒填日期支票
, c3gW2E anticipated expenditure 预期开支
f0 iYP anticipated net profit 预期纯利
;&="aD anticipated revenue 预期收入
oqM(?3 yv anti-inflation measure 反通货膨胀措施
|U f[x[ anti-inflationary stance 反通货膨胀立场
lM0`yh apparent deficit 表面赤字
~: h-m\=8Y apparent financial solvency 表面偿债能力
>v1E ;-ZA apparent partner 表面合伙人
"^?|=sQ application for personal assessment 个人入息课税申请书
O [Q;[@ application of fund 资金应用
c;RB!`9" application to release as liquidator and to destruct the books of accounts and documents
@log =^ 申请免除清盘人职务及毁灭帐簿与文件
*c"tW8uR appointed actuary 委任精算师
r7dvj#^ appointed auditor 委任核数师；委任审计师
Y<1]{4Wt appointed trustee 委任的受托人
d:|(l^]{r appointer 委任人
4(2iR0N apportioned pro rata 按比例分摊
`8 Q3= ^)3 apportionment 分配；分摊
mC-'z Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
LojEJ apportionment formula 分摊方程式
\TchRSe apportionment of estate duty 遗产税的分摊
AfQ?jKk&{' appraisal 估价；评估
pS [nKcyj appreciable growth 可观增长
"l83O8 L appreciable impact 显着影响
e-@=QI^, appreciable increase 可观增长
L
p(6K appreciation 增值；升值
Glz yFj appreciation against other currencies 相对其他货币升值
X{8/]'( appreciation of the exchange value of Hong Kong dollar 港元汇值上升
*^h$%<QI appreciation tax 增值税
1w30Vj 2< appropriation 拨款；拨用；拨付
fDq`.ZW)s appropriation account 拨款帐目
6LVJ*sjSy Appropriation Bill 拨款法案
{'(1c)q> appropriation-in-aid system 补助拨款办法
4KO2oIR approved assets 核准资产
gOk<pRcTb= approved basket stock 认可一篮子证券
A4kYE A approved budget 核准预算
G{4~{{tI approved charitable donation 认可慈善捐款
Px qRb approved charitable institution 认可慈善机构
0zscOE{ approved currency 核准货币；认可货币
BkZmE , approved estimates 核准预算
BK+(Uf;g approved estimates of expenditure 核准开支预算
P5&mpl1 approved overseas insurer 核准海外保险人
gy%/zbZx approved overseas trust company 核准海外信托公司
S7/0B4[ approved pooled investment fund 核准汇集投资基金
/Ah |Po approved provident fund scheme 认可公积金计划
X?B9Z8 approved provision 核准拨款
i2h,=NHJh? approved redeemable share 核准可赎回股份
p-KMELB approved regional stock 认可地区性证券
HOEjLwH approved retirement scheme 认可退休金计划
muD7+rn?& approved subordinated loan 核准附属贷款
wK0= I\WN9 arbitrage 套戥；套汇；套利
Jl ,mYFEZ arbitrageur 套戥者；套汇者
s :4<wmu4= arbitrary amount 临时款项
W0++q=F arrangement 措施；安排；协定
n Wrkn m arrears 欠款
uude<d"U arrears of pay 欠付薪酬
|fQl 0hL arrears of revenue 逾期未收税款；逾期未收的帐项
2f;fdzjk8K articles of association 组织章程；组织细则；组织章程细则
!A5UT- Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
5LPyPL L ascertainment of profit 确定利润
hH= H/L_Z "Asia Clear" “亚洲结算系统”
Q%x | Asia Commercial Bank Ltd. 亚洲商业银行有限公司
f/_RtOSw Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
[CCj5N1/ Asian Development Fund [ADF] 亚洲发展基金
6b-j Asian dollar bond 亚洲美元债券
ka3(sctZ5 Asian dollar market 亚洲美元市场
x{$~u2| Asian dollar rate 亚洲美元利率
6NvdFss'A{ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
# U 46Au Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
~ jR:oN asked price 沽盘；喊价；索价；卖方报价
\~3g*V assessable income 应评税入息
L(a){<c assessable loss 应评税亏损
71n I`.Z assessable profit 应评税利润
~|LlT^C assessable value 应评税值
j 'z}m+_? assessed profit 估定利润
_N.N?> assessed value 经评估价值
F]#rH assessment 评税；评定；估价；评税单
F<KUVe assessment number 评税编号；估价编号
m{U+aqAQK assessment of additional tax 补加税评税
{}vB# ! assessment of performance 业绩评估；实绩评价
]5!}S-uJq Assessor 评税主任
nm!5L[y!0 asset price bubbles 资产价格泡沫
{x $h K98 asset-backed securities 具资产保证的证券
l'_P]@* assets accretion 资产增值
sT. :"Pj$ assets and liabilities 资产与负债
E(5'v r0 assets betterment statement 资产递增表；资产改进表
xB1Oh+@i assets lending 实物放款；有抵押贷款
\2F$FRWo assets of the company passing on the death 死者去世时转移的公司资产
E1atXx assets pledged as security for liabilities 用作负债抵押的资产
C
*\
=Q assets portfolio 资产投资组合
l?+67cQLA assets price 资产价格
8s,B,s. assets quality 资产质素
OygR5s + assets realization 资产变现
e}Y|' bG
assets refinancing arrangement 资产再集资安排
}CR@XD}[ assets securitization 资产证券化
DP rFB y assets situated outside Hong Kong 在香港以外地方的资产
``~7z;E%@ assets stripping 削减资产；拆卖资产
]Zfg~K( assets value 资产值
Cf-R?g n] assignee 承让人
B&l5yI
b assignment 转让；转让书；转让契
{8NnRnzU assignment of interest 权益转让
@` qhQ assignment of letters patent and trade mark 专利证书及商标转让
{Z>OAR# assignment of property 物业转让；物业转让书
we<m%pf assignment right 转让权
Q:.q*I!D<4 assignor 转让人
58x=CN\ QU associate 有联系的人；有关连人士；相联者；合伙人；联系人
#nQZ/[| Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
J2X; =X5 associate member 附属会员
^Ge3"^x1 associated body corporate 相联法人团体
IMaa#8, associated company 相联公司；联属公司
5PY,}1` associated corporation 相联法团
_#6_7=g@s6 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
D4e*Wwk 公认会计师公会〔英国〕
![=C`O6K Association of Futures Exchange Brokers 香港期货经纪协会
1#KE4( Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
[LDV*79Z association of underwriters 承保人组织
sEpY&6* assumption of control 接管
FerQA9K)x assurance 担保；保险；转易；转易书
AE1EZ# assurance of interest 权益的转易
fq-zgqF< at 19XX price 按一九ＸＸ年价格计算
[M L%u$- at a discount 按赔价计算；按贴水价格计算；打折扣
{Kn:>l$*7 at a premium 按溢价计算；按升水价格计算
> /,7j:X at call 通知付款；按通知
!q:[$g-@q at constant market price 按固定市价计算
a[ Pyxx_K at constant price 按固定价格计算
_wMc7`6F at cost 按成本计算
PQ6.1} at current market price 按当时市价计算；按现时市价计算
H7&>c M at current price 按当时价格计算；按现时价格计算
)f#raXa5+ at factor cost 按要素成本计算；按生产要素成本计算
Q\WH2CK at money-of-the-day price 按付款当日价格计算
AfU~k!4` at or better 按指定或较佳价位〔买卖指令〕
b`?$;5 at par 按面值计算；平价
1C, =1bY at sight 见票即付
<g/Z(<{wor at the close 按收市盘
0L3v[%_j" at the opening 按开市盘
$ yd "bJK attestation 见证；见证条款
G /l 28yt at-the-money option 平价期权
uB;\nj5'D attorney 受权人；受托代表人
a?_! attornment 新拥有人承认书
[1OX: O| attributable profit 可归属利润
)U6-&-07 attributable share value 可归属股份价值
AoL2Wrk]\B Auckland Stock Exchange 奥克兰证券交易所
'@~\( SH auction 拍卖
qa>Z?/w auctioneer 拍卖商
teRK#: .P audit 审计；核数
J.nJ@?O+ Audit Commission 审计署
--t"X<.z Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
7w}PYp1Z'~ 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〕
kU*Fif audit review 帐目审查
c34s (>AC Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
|f9fq~'1e audited account 审计帐目；经审计的帐目
~353x%e' audited annual account 经审计的周年帐目
%(f&).W audited balance sheet 经审计的资产负债表
/UwB6s ( auditor 核数师；核数主任；审计师
%E1_)^ ^ auditor's certificate 核数师证明书；审计师证明书
i3bDU(GS auditor's report 核数师报告；审计师报告
E5 >y?N Aussie bond 澳元债券
6),U(e% austerity budget 紧缩预算
; M)l7f Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
\J]qd4tF Australia All Ordinaries Index 澳洲所有普通股票指数
OI@;ffHSW Australian Dollar [AUD] 澳元
gb_r <j:w Australian Options Market 澳大利亚期权市场
S,I|8
YE Australian Securities Commission 澳洲证券事务监察委员会
BQ[,(T`+R Australian Society of Certified Practising Accountants 澳洲执业会计师公会
8 -f2$ Australian Stock Exchange 澳大利亚证券交易所
G<dWh.|`= Austrian Schilling [ATS] 奥地利先令
"Uk " authentication 认证；鉴证
71g\fGG\
authority to purchase 委托购买证；委购书
khXp}p!Zm authorization 认可；核准；授权；授权书
;%#.d$cU authorization by direction 指示授权
^@"H(1Hxu/ authorization by instruction 指令授权
")gd)_FOS authorization by warrant 令状授权
XGs
d"UW authorization of unit trust 单位信托的认可
)MV`(/BC* authorized agent 指定代理人
Ym]Dlz,o authorized capital 法定资本
>v r! 3 authorized clerk 出市员
{c#{dT authorized dealer 认可交易商
Y6&B%t<bo authorized financial institution 认可财务机构
('9LUFw\ authorized fund 认可基金
E#5$O2b# authorized fund house 获授权的基金公司；认可基金公司
l.Psh7B2 authorized institution 认可机构
@c >a authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
2D?V0>/ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
r[u@ [ authorized insurer 获授权保险人；获认可承保人
9f wFSJx authorized investment 特准投资项目
2r 0u[ authorized person 获授权人
h 2Kx authorized representative 获授权代表
U\<8}+x authorized share capital 法定股本
PkqOBU*|= automated quotation system 自动报价系统
|aaoi4OJ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
*[ @k=!73 自动交易系统〔香港期货交易所有限公司〕
;|.~'' : automatic adjustment mechanism 自动调整机制
S4'\=w # automatic adjustment system 自动调整系统
_Q S +{
Automatic Clearing House 自动票据交换所
+W xZB automatic exchange rates accumulation system 自动化汇率累集系统
.l cI"%> Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
{H\(H _X automatic teller machine [ATM] 自动柜员机
KRL9dD,& autopay 自动转帐
/q3 ]AVV available assets 可用资产
NHL -ll-R available fiscal reserve 现存财政储备
_&] B available profit 可用利润
n MBKZ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
t9 Sog~:' average 平均；平均数；海损
{[i
37DN average basic salary 平均基本薪金
N1pw*<& average consumer expenditure 平均消费开支；一般消费开支
G#|`Bjv"aP average cost 平均成本
xe=/T# % average cost of land production 增辟土地平均成本
@~Uu]1 average daily turnover 平均每日成交额
ne~=^IRB average daily wage rate 平均每日工资率
BB>R=kt average expenditure pattern 平均开支模式
_Di";fe? average growth rate 平均增长率
<8'-azpJ6< average net fixed assets 固定资产平均净值
NrNxI'M G average of relatives 相对价格平均数
byyzXRO; average price 平均价格
aYmC LLj average propensity to consume 平均消费倾向；一般消费倾向
|z5`h average propensity to save 平均储蓄倾向；一般储蓄倾向
_a?(JzLw5 average rate 平均率
ipIexv1/S average revenue 平均收入；平均收益
Bq20U:f average stock 平均库存；平均存货
V>Zw" #Q average yearly rent 平均年租
(B0tgg^jj, avoidance of double taxation 避免双重课税
) -RI avoidance of tax 避税
