A:
o* _g$ A share Ａ股；甲类股份
3-
)kwy6L abatement of tax 减税；减扣免税额
&kx\W) ABN AMRO Bank N.V. 荷兰银行
vnZ/tF above-the-line expenditure 线上项目支出；经常预算支出
<2)v9c above-the-line receipt 线上项目收入；经常预算收入
rC rr"O#j ABSA Asia Limited 南非联合亚洲有限公司
9|a)sb7/ absolute change 绝对数值变更
*1v_6<;2i< absolute expenditure 实际开支
Q9q 9<J7j$ absolute guideline figure 绝对准则数字
6jtTT%>y absolute interest 绝对权益
jl@K!=q absolute order of discharge 绝对破产解除令
?>TbT fmR absolute profit margin 绝对利润幅度
hDb HSZ absolute value 实值；绝对值
g T D%4V absolutely vested interest 绝对既得权益
buc*rtHfA absorbed cost 已吸收成本；已分摊成本
Esa6hU# absorption 吸收；分摊；合并
cJV!> 0ua absorption rate 吸收率；摊配率；分摊率
v1K4 $& {F ACB Finance Limited 亚洲商业财务有限公司
ASM1Y ]'Z acceptable form of reciprocity 合理的互惠条件
skSNzF7' acceptable rate 适当利率；适当汇率
%\ _h7: acceptance agreement 承兑协议
C=EhY+5 acceptance for honour 参加承兑
Bf(Mot^ acceptor 承兑人；接受人；受票人
T-!|l7V~f acceptor for honour 参加承兑人
y|LXDq4Wj accident insurance 意外保险
6 (sfpK' Accident Insurance Association of Hong Kong 香港意外保险公会
bZnDd accident insurance scheme 意外保险计划
lDH_ Y]bM accident year basis 意外年度基准
IjgBa -o/V accommodation 通融；贷款
;<~j)8 accommodation bill 通融票据；空头票据
>: fJhF@ accommodation party 汇票代发人
`F@f?*s: account balance 帐户余额；帐户结余
[L)V(o)v account book 帐簿
GMy oSe%1/ account collected in advance 预收款项
Y~x`6 account current book 往来帐簿
Ic_t c account of after-acquired property 事后取得的财产报告
5
u"nxT
account of defaulter 拖欠帐目
) /
n29] account payable 应付帐款
^$6bs64FSm account payee only [A/C payee only] 只可转帐；存入收款人帐户
W>VAbm account receivable 应收帐款
F ^[M account receivable report 应收帐款报表
^M"HSewo account statement 结单；帐单；会计财务报表
r)(i{:@r ` account title 帐户名称；会计科目
?|gGsm+ accountant's report 会计师报告
H o:}Bn
g Accountant's Report Rules 会计师报告规则
. Wd.) ^? accounting and auditing procedure 会计与审计程序；会计与核数程序
VQ/ <09e Accounting Arrangements 《会计安排》
XC 57];- accounting basis 会计基础
)3+xsn v accounting by Official Receiver 破产管理署署长呈交的帐目
rZb _1E< Accounting Circular 《会计通告》
5J ?bE?X accounting class 会计类别
@m } rQT accounting date 记帐日期；会计结算日期
o&*1U"6D accounting for money 款项核算
H@Kl Accounting Officer 会计主任
Y^T-A}?` accounting period 会计报告期；会计期
5mDVFb 3a accounting policy 会计政策；会计方针
/QM0.{Ypl accounting practice 会计惯例
}D8 ~^ accounting principle 会计准则
ZY~zp C_ accounting record 会计记录
b0rt.XB accounting report 会计报告
{^2({A#& Accounting Services Branch [Treasury] 会计事务部〔库务署〕
G}Q}H* Accounting Society of China 中国会计学会
)^V5*#69D accounting statement 会计报表
c4FOfH| accounting system 会计制度；会计系统
=<Zwv\U accounting transaction 会计事项；帐务交易
eYnLZ&H5O accounting treatment 会计处理
*8pe<:A#p accounting year 会计年度
~ `tJvUo0 accretion 增值；添加
])3lH%4- accrual 应计项目；应累算数目
KE&InTM/j accrual basis 应计制；权责发生制
9}? 5p]% accrual basis accounting 应计制会计；权责发生制会计
oxxE'cx{g accrue 应累算；应计
5)/4)0 accrued benefit 应累算利益
R.^Bxi-UG: accrued charges 应计费用
s\F EA"w/ accrued cumulative preference share dividend 应累算的累积优先股股息
h7Shl<f accrued expenses 应累算费用
LRfFn^FPM accrued interest payable 应付利息；应计未付利息
)x9nED{ accrued interest receivable 应收利息；应计未收利息
Ae,2Xi accrued right 累算权益
VO\S>kw accruing profit 应累算的利润
vQ9 xG)) accumulated fiscal reserve 累积财政储备
l7=$4As/hI accumulated profit 累积利润；滚存溢利
&@` H^8 accumulated reserve 累积储备
q/aL8V<"z accumulation of surplus income 累积收益盈余
Yg]FF`{p= acquired assets 既得资产
}l r fO_ acquisition 收购；购置；取得
}(f,~?CP] acquisition cost 购置成本
={wjeRp acquisition expenses 购置费用
reD[j,i&t. acquisition of 100% interest 收购全部股权
&~D.")Dz acquisition of control 取得控制权
yE!7`c.[u acquisition of fixed assets 购置固定资产
z}Mb4{d1 acquisition of shell “买壳”
v/4X[6( acquisition price 收购价
0t/z " act of God 天灾
&Pn%zfmMN acting partner 执事合伙人
"pKGUM active market 买卖活跃的市场；交投畅旺的市场；旺市
Kuzy&NI^w active partner 积极参与的合伙人
b5iJ m- active trading 交投活跃
3n=O8Fp actual circulation 实际流通
t9=|* =;9) actual cost 实际成本
Yg:74; . actual expenditure 实际开支；实际支出
`G:qtHn"Q< actual income 实际入息；实际收入；实际收益
gE]a*TOZk actual market 现货市场
rE'
%MiIK actual price 现货价；实际价格
` wsMybe# actual profit 实际利润
k6 h^ actual quotation 实盘；实际价位；实际报价
h<z/LL8| actual year basis 按实际年度计算
6iA c @ actuals 实货
^ZViQ$a"h; actuarial investigation 精算调查
Q Kuc2 1 actuarial principle 精算原则
XxrO:$ actuarial report 精算师报告
EJSgTtp 2 Actuarial Society of Hong Kong 香港精算学会
(B?xq1Q actuarial valuation 精算师估值
+T8XX@# actuary 精算师
E&Zx]?~ ad referendum agreement 暂定协议；有待覆核的协定
{)dEO0 p ad valorem duty 从价税；按值征税
!h ~# L"z ad valorem duty system 从价税制
+~v3D^L1 5 ad valorem fee 从价费
3dzqV aV ad valorem tariff 从价关税
c rOtQ additional allowance 额外免税额
8Jly! =Qm5 additional amount for unexpired risk 未过期风险的额外款额
ZkV vL4yIK additional assessable profit 补加应评税利润
myo~Qqt? additional assessment 补加评税
oXZ@* additional commitment 额外承担
:."n@sA@ additional commitment vote 额外承担拨款
N*4IxY'vX/ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
2/<WWfX' additional dependent parent allowance 供养父母额外免税额
J&0wl]w|O% additional provision 额外拨款
VL,?91q we additional stamp duty 附加印花税
GlkAJe] additional tax 补加税罚款；补加税款
gT\y & Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
{bsr
9.k( adjudged bankrupt 被裁定破产
eNk!pI7g adjudicated bankrupt 裁定破产人
%X-&yGY adjudication fee 裁定费；评定印花税额手续费；评估契据费
j9
&AMg adjudication of bankruptcy 裁定破产；宣告破产
z@S8H6jM)S adjudication of insolvency 裁定无力偿还债务
MxvxY,~{0 adjusted actual 经调整的实数；调整后的实数
)<&CnK adjusted current assets 经调整的流动资产；调整后的流动资产
]Pl6:FB8%@ adjusted figure 经调整的数字；调整后的数额
)-Sl / G adjusted liabilities 经调整的负债；调整后的负债
NBR'^6 adjusted loss 经调整的亏损；调整后的亏损
o9SfWErZ 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
6'lT`E| adjusted profit 经调整的利润；调整后的利润
ba:du
|Ec adjusted surplus 经调整的盈余额；调整后的盈余额
VDI S`E adjusted value 经调整的价值；调整后的价值
U3iyuE adjustment 调整；修订；理算〔保险〕
P`Wf'C^h adjustment centre 调剂中心
K#pt8Q adjustment lag 调整过程的时间差距；调整时差
w5JC 2 adjustment mechanism 调整机制
$ax%K?MBD adjustment of loss 亏损调整
BE@H~<E J adjustment process 调整过程；调整程序
+ OuG!3+w adjustment range 调整幅度
TKutO0 administered exchange rate 受管制汇率
f#-T%jqnK Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
.`8,$"`4) administration expenses 行政费用
)ZT0zIG administration fee 手续费；行政费
^*~u4app administration in bankruptcy 破产管理
k |aOUW administration order 遗产管理令
`U>b6 {K administrator 管理人；遗产管理人
+o70: UF % administrator of the estate 遗产管理人
K O HH74}_ admission of debt 债项承认书
H
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YVV $g-D} advance 放贷款项；垫付款项；预支款项；预付款项
T%#P?? k advance account 暂支帐目；预付款帐户
xI),0 db advance compensation 预付补偿金
5|={1Lp24g advance from shareholder 股东垫款
}K]VlFR advance pending reimbursement 预支以待日后付还
P VW9iT+c advanced economy 先进经济体系
}^bL' advancement 预付；预付财产
i(;u6Rk advances warrant 垫款令
bM_(`]&* advancing 贷出
':>*=& adverse balance 逆差
! [C $H5 adverse exchange 逆汇
<Q ~7a
hF advertisement addressed to shareholders 在报章刊登的致股东通告
5} aC'j\ advice for collection 托收通知书
?{Z0g+B1 advice of drawing 提款通知书；汇票通知书
H%gD [!^ advice of payment 付款通知
-L<P m(v& Advisory Committee [Securities and Futures Commission]
fmN)~-DV9` 谘询委员会〔证券及期货事务监察委员会〕
-H;y _^2 Advisory Committee on Diversification 经济多元化谘询委员会
PP`n>v=n affidavit 誓章；遗产申报誓章
{ qx,X.5$ affidavit of no receipt 述明无收款的誓章
,H1~_|)< affiliate 联号；联营公司；附属公司
6242qb affiliated company 附属公司；联号；联营公司
K:Go%3~, affirmation [estate duty] 非宗教式宣誓〔遗产税〕
V2* |j8| affordability 负担能力
?pY !sG African Development Bank [AfDB] 非洲开发银行
*}&aK}h}I after-acquired property 事后取得的财产
!\uk b after-hours dealing 市后交易
N UtyUv after-tax profit 税后盈利；税后利润；税后溢利
*<j @+Ch agency agreement 代理协议
EqluxD= agency expenses 代理机构的开支
hjT1SW\I agency fee 代理费
@ ]3Rw[% z Agency Law 《代理法》
1"6k5wrIA agent 代理人；承销人
@z q{#7%z agent of company 公司代理人
J>P V{N agent's fee 代理人费；经纪费
H)+kN'J aggregate 总计；总数；总体数字
Jjq% cA aggregate amount 总款额；总额
]YzAcB.R aggregate assets and liabilities 总体资产与负债
v w; aggregate at constant price 按固定价格计算的总体数字
Z.(x|Q9 aggregate demand 总需求
Wc G&W> aggregate gross position 总持仓量
N^N?!I aggregate limit 总限额
3dphS ^X aggregate of salaries tax 合计薪俸税
9 F4|T7? aggregate performance 总体表现；总体业绩
C^tC} n1D( aggregate supply 总体供应
;~;St>?\R\ aggregate surplus 总盈余
pwC/&bu aggregate total 整体总额
#^V"=RbD aggregate value 总值；合计价值
qm8RRDG aggregated basis 合计基准
Y'h'8
\ aggregated net chargeable income 合计应课税入息实额
UQ~rVUo.c aggregation 合并计算；合计；总和
R<Tzt' z aggregation of incomes of husband and wife 夫妇入息合并计算
_@TTVd aggregation of property 财产的总和
<`q o*__1 agio 差价；贴水
6vA 5;a@ 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》
lhTbg M Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
vm4oaVi 《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》
X_F= ;XF/ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
#!Fs[A5% 《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》
I SmnZ@ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
=1qkoc~ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
AK =k@hT agreement for a settlement 授产协议
-;*Z!|e9 agreement for assignment 转让协议
u<zDZ{jt) agreement for sale 售卖协议；买卖协议
IWgC6)n@n agreement for sale and purchase 买卖协议
^D |c agreement for the payment of interest 支付利息协议
'*; rm*n agreement for the repayment of money 还款协议
]FBfh .#X@ agreement of reinsurance 再保险协议
3 !L)7Z/ Agricultural Bank of China 中国农业银行
'3VrHL@@g air passenger departure tax 飞机乘客离境税
/<Et Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Gov{jksr airport tax 机场税
/H% pOL6(r alcohol duty 酒精税
6d UP's_ alienation 让与；让渡；转让
=Yk$Q\c alimony 生活费；赡养费
j@2 hI,+ All Ordinaries Index [AOI] 所有普通股指数
+h/$_5 all risks 全险；综合险
Y# #J All Sales Record for Stock Market 《股票市场成交报告》
o<4LL7$A! Allied Capital Resources Limited 新联财务有限公司
V2.K*CpZ7 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
n6}1{\ allocation letter 拨款信件
W>y_ q[m allocation of fund 分配款项；预留款项
;Z*R Cuwg allocation of profit 利润分配；溢利分配
($TxVFNT allocation warrant 拨款令
0&x)5^lG allotment 分配；配股
/MC\ !,K allotment notice 股份配售通知；配股通知
HChewrUAn allotment of shares 股份分配
"<WS Es allowable 可获宽免；免税的
~ 6nQ- allowable business loss 可扣除的营业亏损
V1 G]LM allowable expenses 可扣税的支出
wkGF&U allowance 免税额；津贴；备抵；准备金
c#DTL/8"DO allowance for debts 债项的免税额
;ORy&H aKl allowance for depreciation by wear and tear 耗损折旧免税额
:U s-^zVr allowance for funeral expenses 殡殓费的免税额
+l9avy+P ( allowance for inflation 为通货膨胀而预留的款项；通胀准备金
rd RX allowance for repairs and outgoings 修葺及支出方面的免税额
@b
zrJ 7$ allowance to debtor 给债务人的津贴
aZRgd^4 alteration of capital 资本更改
AN;?`AM; alternate trustee 候补受托人
^ =ikxZyO amalgamation 合并
^:0?R/A ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
PD?H5W3@ ambit of charges 征税范围；收费范围
lVdE xR>H amended valuation 经修订的估值
\WTg0b[ American Commodities Exchange 美国商品交易所
vC7sJIch2< American Express Bank Limited 美国运通银行
yBoZ@9Do American Stock Exchange 美国证券交易所
rW^&8E[ amortization 摊销
MouYZI) amount due from banks 存放银行同业的款项
9pgct6BO amount due from banks abroad 存放海外银行同业的款项
'a}{s>{O amount due from holding companies 控股公司欠款
BSz\9 eT amount due from local banks 存放本港银行同业的款项
$ I9zJ"* amount due to banks 银行同业的存款
wmIq{CXx, amount due to banks abroad 海外银行同业的存款
VtVnht1 amount due to holding companies 控股公司存款
JnZxP> 2B amount due to local banks 本港银行同业的存款
DM&"oa50 amount due to outport banks 外埠银行同业的存款
?|33Np) amount for note issue 发行纸币的款额
!>tXib]: amount of bond 担保契据的款额
`u U@( amount of consideration 代价款额
u-Vnmig9 amount of contribution 供款数额
dM') < lF amount of indebtedness 负债款额
qH
~usgqB7 amount of principal of the loan 贷款本金额
+[ F8>9o& amount of rates chargeable 应征差饷数额
iY2bRXA amount of share capital 股本额
Eq?o /'e amount of sums assured 承保款额
P'K')]D=! amount of variation 变动幅度
5v3B8 @CsA amount of vote 拨款数额
1/n3qJyx2} amount payable 应付款额
f6XWA_[i@ amount receivable 应收款额
+a|4XyN Amsterdam Stock Exchange 阿姆斯特丹证券交易所
im' 0^ analysis 分析
"FU|I1Xz ancillary risk 附属风险
2{& " 3dq annual account 周年帐目；周年帐目报表；年度决算；年结
li{_biey} annual accounting date 年结日期
A!J5Wz>Q5 annual allowance 每年免税额；年积金；年度津贴；年津
[B4?Z-K% annual balance 年度余额
u4 "+u"{d annual disposable income 每年可动用收入
Q6BW ax| annual estimates 周年预算
+]6 EkZO annual fee 年费
wFvilF
V annual general meeting 周年大会
>#ou8}0 annual growth rate 年增率；每年增长率
b{oNV-<&{ annual long-term supplement 长期个案每年补助金
S `[8TZ
annual pensionable emolument 可供计算退休金的年薪
bHP-Z9riv annual report 年报
?Cws25G Annual Report on the Consumer Price Index 《消费物价指数年报》
gO5;hd[ l annual return 周年报表；周年申报表；每年报税表格
HCu1vjU(] Annual Return Rules 《周年报表规则》
A L;"S;8 annual review of consumer prices 每年消费物价回顾
Li'T{0)1) annual roll-forward basis 逐年延展方式
uPqPoI>N! annual salary 年薪
x6,RW],FGR annual statement 年度报表；年度决算表
S HvML 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
h {m]n! annuitant 年金受益人
[bcqaT annuity 年金
@iaN@`5I6s annuity contract 年金合约
l]ZUKy annuity on human life 人寿年金
nu Q"\ G antecedent debt 先前的债项
<7zpH SFBq ante-dated cheque 倒填日期支票
"P|G^*"~2 anticipated expenditure 预期开支
;)kBJ @ anticipated net profit 预期纯利
$xl*P# anticipated revenue 预期收入
1eJ\CdI anti-inflation measure 反通货膨胀措施
LJ)3 !Q/: anti-inflationary stance 反通货膨胀立场
-L[K1;Xv" apparent deficit 表面赤字
Re 2kD/S3 apparent financial solvency 表面偿债能力
M$GD8|*e apparent partner 表面合伙人
6Q`ce!~$ application for personal assessment 个人入息课税申请书
l9Vim9R5T application of fund 资金应用
csV1ki/A application to release as liquidator and to destruct the books of accounts and documents
|amEuKJ 申请免除清盘人职务及毁灭帐簿与文件
V>%%2"&C appointed actuary 委任精算师
dlU=k9N- appointed auditor 委任核数师；委任审计师
hImCy9i} appointed trustee 委任的受托人
QXrK-&fj u appointer 委任人
,s2.l/5r;C apportioned pro rata 按比例分摊
4$J/e? i apportionment 分配；分摊
WP>O7[| Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
#:yZJS9f9 apportionment formula 分摊方程式
s. ~SV" apportionment of estate duty 遗产税的分摊
kju:/kY A appraisal 估价；评估
r B)WHx< appreciable growth 可观增长
EZHEJW'JnE appreciable impact 显着影响
I@\{6hw appreciable increase 可观增长
ANNL7Z3C appreciation 增值；升值
7%<jZ = appreciation against other currencies 相对其他货币升值
(-#{qkA appreciation of the exchange value of Hong Kong dollar 港元汇值上升
9W 8Dp?: appreciation tax 增值税
S\,{ qhd appropriation 拨款；拨用；拨付
%`TLs ^ appropriation account 拨款帐目
4rx|6NV6 Appropriation Bill 拨款法案
Yv; aQF"a appropriation-in-aid system 补助拨款办法
EAI[J&c approved assets 核准资产
A g Pg0(G approved basket stock 认可一篮子证券
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approved budget 核准预算
WS(c 0c approved charitable donation 认可慈善捐款
uqn Z approved charitable institution 认可慈善机构
@X#m]o u approved currency 核准货币；认可货币
B^qB6:\t approved estimates 核准预算
`7j,njCX. approved estimates of expenditure 核准开支预算
4{R` approved overseas insurer 核准海外保险人
|WX4L7yrhK approved overseas trust company 核准海外信托公司
0 QpWt approved pooled investment fund 核准汇集投资基金
<(^pHv7Q approved provident fund scheme 认可公积金计划
3k/Mig T approved provision 核准拨款
v Zxy9Wmc approved redeemable share 核准可赎回股份
$X?V_K;9/ approved regional stock 认可地区性证券
.jKO 6f approved retirement scheme 认可退休金计划
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+XU approved subordinated loan 核准附属贷款
}u&JX arbitrage 套戥；套汇；套利
9~_6mR< arbitrageur 套戥者；套汇者
pGFocw arbitrary amount 临时款项
{)y4Qp arrangement 措施；安排；协定
S]N4o'K}q arrears 欠款
X}y YBf/R` arrears of pay 欠付薪酬
@ ^ e@.) arrears of revenue 逾期未收税款；逾期未收的帐项
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dmA#: articles of association 组织章程；组织细则；组织章程细则
,?qS#B+> Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
tFwlx3 ascertainment of profit 确定利润
O rBFe *2y "Asia Clear" “亚洲结算系统”
%9lxE[/ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
:-Pj )Y{I Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
nAzr!$qbNv Asian Development Fund [ADF] 亚洲发展基金
u v5@Alm Asian dollar bond 亚洲美元债券
e#('`vGB Asian dollar market 亚洲美元市场
UO wNcY Asian dollar rate 亚洲美元利率
#q - _ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
<wC1+/ ] 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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asked price 沽盘；喊价；索价；卖方报价
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D9 SI assessable income 应评税入息
1<83MO; assessable loss 应评税亏损
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V?l assessable profit 应评税利润
zN1;v6; assessable value 应评税值
epF>z assessed profit 估定利润
[x PE?OD assessed value 经评估价值
>MT)=4
9q assessment 评税；评定；估价；评税单
#vSI_rt9I assessment number 评税编号；估价编号
3(%,2 assessment of additional tax 补加税评税
>UMnItq(l assessment of performance 业绩评估；实绩评价
To`?<]8 Assessor 评税主任
0"`skY J@ asset price bubbles 资产价格泡沫
* QG;KJ % asset-backed securities 具资产保证的证券
0YL0Oa+7 assets accretion 资产增值
3[0:,^a assets and liabilities 资产与负债
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=qyw assets betterment statement 资产递增表；资产改进表
X\%3u PQ assets lending 实物放款；有抵押贷款
U&R$(k0zS assets of the company passing on the death 死者去世时转移的公司资产
>y[S?M assets pledged as security for liabilities 用作负债抵押的资产
%u }sVRJ assets portfolio 资产投资组合
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? assets price 资产价格
`vw.~OBl assets quality 资产质素
JyO lVs<T assets realization 资产变现
6qlr +f assets refinancing arrangement 资产再集资安排
_u$K Lqt/, assets securitization 资产证券化
iE(grI3 assets situated outside Hong Kong 在香港以外地方的资产
639k&" V assets stripping 削减资产；拆卖资产
P{18crC [1 assets value 资产值
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PF]O assignee 承让人
5ov%(QI assignment 转让；转让书；转让契
Fe v3CV$ assignment of interest 权益转让
3;:V1_JA assignment of letters patent and trade mark 专利证书及商标转让
-e>)yM `i assignment of property 物业转让；物业转让书
V-jL`(JF% assignment right 转让权
hT"K}d;X assignor 转让人
T*yveo &j associate 有联系的人；有关连人士；相联者；合伙人；联系人
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ph+ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
t;Om9 associate member 附属会员
R:N-y."La. associated body corporate 相联法人团体
ISew]R2 associated company 相联公司；联属公司
LnS >3$t * associated corporation 相联法团
#LJ-I DuF! Association of Chartered Certified Accountants [ACCA] [United Kingdom]
~py0Vx,F 公认会计师公会〔英国〕
,~(}lvqVH Association of Futures Exchange Brokers 香港期货经纪协会
;4$C$ r!t Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
QE2^.|d{ association of underwriters 承保人组织
1o>R\g3 assumption of control 接管
uW=NH;u assurance 担保；保险；转易；转易书
_#m qg]W ' assurance of interest 权益的转易
)7g_v* at 19XX price 按一九ＸＸ年价格计算
N1~$ + at a discount 按赔价计算；按贴水价格计算；打折扣
nD\os[ 3 at a premium 按溢价计算；按升水价格计算
rJp6d :M
at call 通知付款；按通知
_9|@nUD at constant market price 按固定市价计算
Y{RB\}f( at constant price 按固定价格计算
p]Zabky at cost 按成本计算
J5_Y\@ at current market price 按当时市价计算；按现时市价计算
/
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[[h)4H{T at factor cost 按要素成本计算；按生产要素成本计算
=pyZ^/}P at money-of-the-day price 按付款当日价格计算
c0q) at or better 按指定或较佳价位〔买卖指令〕
M l?)Sc"\7 at par 按面值计算；平价
z/k~+-6O at sight 见票即付
L^1q/4${ at the close 按收市盘
<Cu?$ at the opening 按开市盘
?^ezEpW attestation 见证；见证条款
v9lB k]c at-the-money option 平价期权
D*'M ^k|1 attorney 受权人；受托代表人
e uHu} attornment 新拥有人承认书
#UCQiQfP attributable profit 可归属利润
IC.<)I attributable share value 可归属股份价值
8:?Q(M7 Auckland Stock Exchange 奥克兰证券交易所
{JCz^0DV auction 拍卖
y6j mn1K auctioneer 拍卖商
h?3 l audit 审计；核数
p[F=L P Audit Commission 审计署
PJ'lZu8?x Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
9$V_=Bo 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
m:f ouMS audit review 帐目审查
vLFaZ^( Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
L Yg$M@ audited account 审计帐目；经审计的帐目
[2 w <F[ audited annual account 经审计的周年帐目
) v5n "W audited balance sheet 经审计的资产负债表
3J~kiy.nfW auditor 核数师；核数主任；审计师
[S&O-b8A auditor's certificate 核数师证明书；审计师证明书
&xuwke:[ auditor's report 核数师报告；审计师报告
w[7.@ %^[ Aussie bond 澳元债券
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+[ austerity budget 紧缩预算
Z F yX@#B9 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
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Australia All Ordinaries Index 澳洲所有普通股票指数
x$?7)F&z Australian Dollar [AUD] 澳元
-C-OG}XjI Australian Options Market 澳大利亚期权市场
hf+/kc!>i Australian Securities Commission 澳洲证券事务监察委员会
1;:t~Y Australian Society of Certified Practising Accountants 澳洲执业会计师公会
u~- fK'/!| Australian Stock Exchange 澳大利亚证券交易所
=#Cf5s6qt Austrian Schilling [ATS] 奥地利先令
a;'E}b{`F authentication 认证；鉴证
U]! .~ji3
authority to purchase 委托购买证；委购书
|;U=YRi authorization 认可；核准；授权；授权书
R(? <97 authorization by direction 指示授权
56=K@$L {F authorization by instruction 指令授权
iPY vePQ authorization by warrant 令状授权
kV:FJx0xP authorization of unit trust 单位信托的认可
MpIw ^a3(r authorized agent 指定代理人
?F87C[ o authorized capital 法定资本
%V <F< authorized clerk 出市员
/x:(SR2, authorized dealer 认可交易商
/pIb@:Y1? authorized financial institution 认可财务机构
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V(L authorized fund house 获授权的基金公司；认可基金公司
uO _,n authorized institution 认可机构
;Up'~BP ( authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
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Aa authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
@W1WReK]f authorized insurer 获授权保险人；获认可承保人
>^H'ZYzw authorized investment 特准投资项目
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Tbjq authorized person 获授权人
0/SC authorized representative 获授权代表
qb-2QPEB authorized share capital 法定股本
dE5 5 automated quotation system 自动报价系统
l~fh_ IV1 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
X"TUe>cM 自动交易系统〔香港期货交易所有限公司〕
^Cc8F3os= automatic adjustment mechanism 自动调整机制
<;z[+6T automatic adjustment system 自动调整系统
j(Fa=pi Automatic Clearing House 自动票据交换所
OAW=Pozr9 automatic exchange rates accumulation system 自动化汇率累集系统
?z5ne?? Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
CQBT:: automatic teller machine [ATM] 自动柜员机
ZTh? ^}/ autopay 自动转帐
Z:U gozdC available assets 可用资产
'0CXHjZ N available fiscal reserve 现存财政储备
~@-QbkC available profit 可用利润
u>,lf\Fgz Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
.K| P& average 平均；平均数；海损
QIij>!c4 average basic salary 平均基本薪金
~']&. average consumer expenditure 平均消费开支；一般消费开支
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bH7q average cost 平均成本
C!ZI&cD9
average cost of land production 增辟土地平均成本
i!SW?\ average daily turnover 平均每日成交额
FylWbQU9 average daily wage rate 平均每日工资率
670J{b average expenditure pattern 平均开支模式
/'&.aGW4% average growth rate 平均增长率
eW%L$I average net fixed assets 固定资产平均净值
CF3E]dt average of relatives 相对价格平均数
j<l#qho{h average price 平均价格
/,1SE( average propensity to consume 平均消费倾向；一般消费倾向
-O~C m}e average propensity to save 平均储蓄倾向；一般储蓄倾向
DL'd&;6 average rate 平均率
<S \;k@f average revenue 平均收入；平均收益
H_% d3 RI average stock 平均库存；平均存货
@@xO +$6 average yearly rent 平均年租
tk`: CT
* avoidance of double taxation 避免双重课税
`"xk,fVYd avoidance of tax 避税
