A:
[*=UH* :'N A share Ａ股；甲类股份
0 s%{m< abatement of tax 减税；减扣免税额
Wf$P+i* ABN AMRO Bank N.V. 荷兰银行
,n{ |d33 above-the-line expenditure 线上项目支出；经常预算支出
+-:G+9L@ above-the-line receipt 线上项目收入；经常预算收入
-v WX L ABSA Asia Limited 南非联合亚洲有限公司
pe`&zI_`? absolute change 绝对数值变更
^w}BXVn absolute expenditure 实际开支
UbwD2> absolute guideline figure 绝对准则数字
9fq CE619a absolute interest 绝对权益
z"@UNypc, absolute order of discharge 绝对破产解除令
8nRxx`U\q absolute profit margin 绝对利润幅度
r?n 3v[ B absolute value 实值；绝对值
/kd6Yq(y absolutely vested interest 绝对既得权益
ud,_^Ul absorbed cost 已吸收成本；已分摊成本
0R?LWm
j absorption 吸收；分摊；合并
,#=;V"~9 absorption rate 吸收率；摊配率；分摊率
+Xr87x; ACB Finance Limited 亚洲商业财务有限公司
nR$Q~ ` acceptable form of reciprocity 合理的互惠条件
5./(n7d_ acceptable rate 适当利率；适当汇率
Nf{tC9l acceptance agreement 承兑协议
bcprhb acceptance for honour 参加承兑
G`R2=bb 8 acceptor 承兑人；接受人；受票人
yYZ0o.<&T* acceptor for honour 参加承兑人
]u O|Y LWp accident insurance 意外保险
<NX6m|DD Accident Insurance Association of Hong Kong 香港意外保险公会
M$GZK'% accident insurance scheme 意外保险计划
3H/4$XJB accident year basis 意外年度基准
<Okl.Iz> accommodation 通融；贷款
j i| tc9#6 accommodation bill 通融票据；空头票据
v 4x1=E accommodation party 汇票代发人
V IU4QEW`x account balance 帐户余额；帐户结余
RV+0C&0ff account book 帐簿
`zRm
"G account collected in advance 预收款项
tJY3k$YX account current book 往来帐簿
lMBXD?,,J account of after-acquired property 事后取得的财产报告
_NJq%-,' account of defaulter 拖欠帐目
};;6706a account payable 应付帐款
7
S2QTRvH account payee only [A/C payee only] 只可转帐；存入收款人帐户
+~\c1|f account receivable 应收帐款
IOOAaa @( account receivable report 应收帐款报表
!tofO|E5 account statement 结单；帐单；会计财务报表
.Cf`D tK account title 帐户名称；会计科目
nqyB,vv0 accountant's report 会计师报告
H#j Z'I Accountant's Report Rules 会计师报告规则
&ffd#2f `@ accounting and auditing procedure 会计与审计程序；会计与核数程序
q--;5"=S Accounting Arrangements 《会计安排》
T]Eg9Y:+v accounting basis 会计基础
Tj*Vk $}0 accounting by Official Receiver 破产管理署署长呈交的帐目
t1tZ: 4 Accounting Circular 《会计通告》
7vs>PV accounting class 会计类别
R k).D 6 accounting date 记帐日期；会计结算日期
9AdA|/WV accounting for money 款项核算
g>O
O '}lF Accounting Officer 会计主任
PG/xX
H accounting period 会计报告期；会计期
d$` N Apr accounting policy 会计政策；会计方针
ueazAsk3g accounting practice 会计惯例
]p2M!N,? accounting principle 会计准则
,] ,dOIOwn accounting record 会计记录
9W <I~ accounting report 会计报告
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Accounting Services Branch [Treasury] 会计事务部〔库务署〕
-F| C6m! Accounting Society of China 中国会计学会
:Vf :_; accounting statement 会计报表
PKM8MYvo accounting system 会计制度；会计系统
9Iod[ x accounting transaction 会计事项；帐务交易
Lk|%2XGO& accounting treatment 会计处理
nE3'm[) accounting year 会计年度
S2 0L@e"U accretion 增值；添加
`by\@xQ) accrual 应计项目；应累算数目
5b2 _{6t accrual basis 应计制；权责发生制
}[OOkYF#r accrual basis accounting 应计制会计；权责发生制会计
zLiFk<G@Xi accrue 应累算；应计
7R=cxD& accrued benefit 应累算利益
-?$Hr\ accrued charges 应计费用
kW@,P.88 accrued cumulative preference share dividend 应累算的累积优先股股息
qEo a%O accrued expenses 应累算费用
? xuhN
G@ accrued interest payable 应付利息；应计未付利息
J,k|_JO accrued interest receivable 应收利息；应计未收利息
}XiV$[xHd accrued right 累算权益
.UuCTH;6` accruing profit 应累算的利润
u/BCl!` accumulated fiscal reserve 累积财政储备
}vbs6u accumulated profit 累积利润；滚存溢利
hs"=>(P) accumulated reserve 累积储备
o4"7i 9+g accumulation of surplus income 累积收益盈余
hkq[xgX acquired assets 既得资产
vA*Ud;%R acquisition 收购；购置；取得
q^_PR| acquisition cost 购置成本
v} $KlT acquisition expenses 购置费用
p=65L acquisition of 100% interest 收购全部股权
!Z'x h + acquisition of control 取得控制权
.*s1d)\: acquisition of fixed assets 购置固定资产
dt(#|8i% acquisition of shell “买壳”
Rx22W:S=C. acquisition price 收购价
,wN>,( act of God 天灾
CN$wlhs acting partner 执事合伙人
*L3>:],7 active market 买卖活跃的市场；交投畅旺的市场；旺市
bI,gNVN= active partner 积极参与的合伙人
B9RB/vHH active trading 交投活跃
;U=RV& actual circulation 实际流通
.'y] Ea actual cost 实际成本
!R zw[~ actual expenditure 实际开支；实际支出
Tc DkKa actual income 实际入息；实际收入；实际收益
f@%H"8w! actual market 现货市场
L/,W actual price 现货价；实际价格
C]tHk)<|42 actual profit 实际利润
p<2A4="& actual quotation 实盘；实际价位；实际报价
t@TBx=16 actual year basis 按实际年度计算
Lii,L} actuals 实货
\lnps f actuarial investigation 精算调查
Ls#= R actuarial principle 精算原则
9oK#n'hjb actuarial report 精算师报告
=!b<@41 Actuarial Society of Hong Kong 香港精算学会
G02(dj actuarial valuation 精算师估值
|[ tlR`A $ actuary 精算师
PyD'lsV
ad referendum agreement 暂定协议；有待覆核的协定
vPn ( ~d_ ad valorem duty 从价税；按值征税
*.UM[Wo ad valorem duty system 从价税制
4{h?!Z* ad valorem fee 从价费
<303PPX^6 ad valorem tariff 从价关税
s 9,?"\0Zm additional allowance 额外免税额
9~^%v zM additional amount for unexpired risk 未过期风险的额外款额
n y7 G additional assessable profit 补加应评税利润
8Q&hhmOnz additional assessment 补加评税
wr/Z)e =^3 additional commitment 额外承担
][|)qQ%V additional commitment vote 额外承担拨款
meHAa` additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
] E1aIt additional dependent parent allowance 供养父母额外免税额
Qo !/]\ additional provision 额外拨款
CF`tNA3fxm additional stamp duty 附加印花税
ik@g; >pQD additional tax 补加税罚款；补加税款
MVW2 % 6 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
7T]}<aK<c[ adjudged bankrupt 被裁定破产
L {6y]t7^ adjudicated bankrupt 裁定破产人
z:hY{/- adjudication fee 裁定费；评定印花税额手续费；评估契据费
ZqHh$QBD
9 adjudication of bankruptcy 裁定破产；宣告破产
.D^=vuxt~ adjudication of insolvency 裁定无力偿还债务
jJc?/1 jv adjusted actual 经调整的实数；调整后的实数
HG2i^y adjusted current assets 经调整的流动资产；调整后的流动资产
=y; tOdj adjusted figure 经调整的数字；调整后的数额
T [
`t?, adjusted liabilities 经调整的负债；调整后的负债
Q7X6OFl? adjusted loss 经调整的亏损；调整后的亏损
&wbe^Wp adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
7-"m l\z adjusted profit 经调整的利润；调整后的利润
\$o !M1j adjusted surplus 经调整的盈余额；调整后的盈余额
uFM]4v3 adjusted value 经调整的价值；调整后的价值
h2 2-v X adjustment 调整；修订；理算〔保险〕
T-)U r/qp adjustment centre 调剂中心
@;iW)a_M adjustment lag 调整过程的时间差距；调整时差
KJ]:0'T adjustment mechanism 调整机制
\Gh]$s p adjustment of loss 亏损调整
N@ $g "w adjustment process 调整过程；调整程序
+1j@n .)ft adjustment range 调整幅度
[-)N}rL> administered exchange rate 受管制汇率
(Yz EsY Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
_cqB p7 administration expenses 行政费用
1us-ootsjP administration fee 手续费；行政费
yIBT*,4 administration in bankruptcy 破产管理
c} a. administration order 遗产管理令
*Z! #6(G administrator 管理人；遗产管理人
'k=GS b administrator of the estate 遗产管理人
A2{u("^[6 admission of debt 债项承认书
=@U~ sl [ admission of proof 接纳债权证明
b{ |Ha3;w advance 放贷款项；垫付款项；预支款项；预付款项
Y yq:5V! advance account 暂支帐目；预付款帐户
NPws^ advance compensation 预付补偿金
-hav/7g advance from shareholder 股东垫款
Y_3 {\g|x advance pending reimbursement 预支以待日后付还
< KF|QE advanced economy 先进经济体系
(|_1k u3! advancement 预付；预付财产
#?)g? u%g= advances warrant 垫款令
SomA`y+ERn advancing 贷出
Y/1KvF4)k adverse balance 逆差
`A8nAgbe adverse exchange 逆汇
=v-BzF15 advertisement addressed to shareholders 在报章刊登的致股东通告
p2 N;- advice for collection 托收通知书
D[2I_3[wp advice of drawing 提款通知书；汇票通知书
6/ir("LK advice of payment 付款通知
f>k<I[C< Advisory Committee [Securities and Futures Commission]
]i ewukB4 谘询委员会〔证券及期货事务监察委员会〕
isaDIl;L/ Advisory Committee on Diversification 经济多元化谘询委员会
NIcPjo affidavit 誓章；遗产申报誓章
'!*,JG5_ affidavit of no receipt 述明无收款的誓章
=B9Ama affiliate 联号；联营公司；附属公司
`+_UG^aeW affiliated company 附属公司；联号；联营公司
-lr)z=}) affirmation [estate duty] 非宗教式宣誓〔遗产税〕
jm1f,=R affordability 负担能力
6eSc `t& African Development Bank [AfDB] 非洲开发银行
A`Vz5WB after-acquired property 事后取得的财产
8OoKP4,; after-hours dealing 市后交易
`mTpL ^f after-tax profit 税后盈利；税后利润；税后溢利
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0N#< agency agreement 代理协议
V)M+dhl agency expenses 代理机构的开支
Q}p +/-U\ agency fee 代理费
}D_h*9 Agency Law 《代理法》
L>~wc oB agent 代理人；承销人
3+mC96wN agent of company 公司代理人
OOy]:t4 / agent's fee 代理人费；经纪费
.
: Q[Z aggregate 总计；总数；总体数字
J0 BA@jH5 aggregate amount 总款额；总额
%$/t`'&o- aggregate assets and liabilities 总体资产与负债
hu (h' aggregate at constant price 按固定价格计算的总体数字
q:4 51 C aggregate demand 总需求
x8i;u H\8 aggregate gross position 总持仓量
zr ~hGhfq aggregate limit 总限额
.L DK+c aggregate of salaries tax 合计薪俸税
Z?k4Kb aggregate performance 总体表现；总体业绩
5)fEs.r0U aggregate supply 总体供应
zPWX%1Qr aggregate surplus 总盈余
$\kqh$") aggregate total 整体总额
+ yX\!H" aggregate value 总值；合计价值
yyke"D aggregated basis 合计基准
M)t d%<_ aggregated net chargeable income 合计应课税入息实额
o7"2"(
=> aggregation 合并计算；合计；总和
&z[39 Q{~ aggregation of incomes of husband and wife 夫妇入息合并计算
?bwF$Ku aggregation of property 财产的总和
O,(p><k$/ agio 差价；贴水
Ox ;q +5 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》
. #zmX\a Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
f\O) +Vc 《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》
A g1* .t| Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
o@T xDG 《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》
7'pCFeA>=T Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
&{${ Fq 《香港政府和大韩民国政府关于相互促进和保护投资协定》
b0
))->&2 agreement for a settlement 授产协议
))"J agreement for assignment 转让协议
s[h& Uv"G agreement for sale 售卖协议；买卖协议
RD_IGV agreement for sale and purchase 买卖协议
E6(OEC%, agreement for the payment of interest 支付利息协议
fx@Hd!nO~" agreement for the repayment of money 还款协议
*sI`+4h[ agreement of reinsurance 再保险协议
C%8nr8 po Agricultural Bank of China 中国农业银行
o:E+c_^q` air passenger departure tax 飞机乘客离境税
$
2'AY Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
`$j"nP F_ airport tax 机场税
u^H: z0 alcohol duty 酒精税
JBa( O- T alienation 让与；让渡；转让
\DsP '-t alimony 生活费；赡养费
.]+Z<5Fo All Ordinaries Index [AOI] 所有普通股指数
!yAg!V
KY all risks 全险；综合险
~~eR,H Yk All Sales Record for Stock Market 《股票市场成交报告》
Sc
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-y_ Allied Capital Resources Limited 新联财务有限公司
/Po't(-x all-items index [Consumer Price Index] 总指数〔消费物价指数〕
2Cd#~ allocation letter 拨款信件
k fER allocation of fund 分配款项；预留款项
ld58R allocation of profit 利润分配；溢利分配
f, GF3vu" allocation warrant 拨款令
L}O_1+b allotment 分配；配股
t}LV[bj1u allotment notice 股份配售通知；配股通知
2\h]*x% : allotment of shares 股份分配
QI*Y7R~< allowable 可获宽免；免税的
D 3 m4:z allowable business loss 可扣除的营业亏损
F G.MV-G
allowable expenses 可扣税的支出
jt|e?1:vF allowance 免税额；津贴；备抵；准备金
$_s"16s allowance for debts 债项的免税额
k(|D0%#b7 allowance for depreciation by wear and tear 耗损折旧免税额
WE""be 8 allowance for funeral expenses 殡殓费的免税额
Xq`| '6]/ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
k.nq, allowance for repairs and outgoings 修葺及支出方面的免税额
u,i~,M allowance to debtor 给债务人的津贴
ud]O'@G< alteration of capital 资本更改
FHpS ?htRy alternate trustee 候补受托人
P,y*H_@k amalgamation 合并
SaK aN#C ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
IQ_2(8K v ambit of charges 征税范围；收费范围
}C1&}h Z amended valuation 经修订的估值
F9rx m American Commodities Exchange 美国商品交易所
ssbvuTr American Express Bank Limited 美国运通银行
LG x]z.30B American Stock Exchange 美国证券交易所
_:oB#-0
amortization 摊销
((i%h^tGa; amount due from banks 存放银行同业的款项
+4G] !tV6 amount due from banks abroad 存放海外银行同业的款项
8[ amount due from holding companies 控股公司欠款
6t9Q,+nJ amount due from local banks 存放本港银行同业的款项
%00KOM : amount due to banks 银行同业的存款
PveY8[i amount due to banks abroad 海外银行同业的存款
-r%4,4 amount due to holding companies 控股公司存款
c@d[HstBJ amount due to local banks 本港银行同业的存款
1fBj21zG amount due to outport banks 外埠银行同业的存款
pv<$
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cVjs-Xf7D% amount of bond 担保契据的款额
L{ y%\:] amount of consideration 代价款额
u 0M[B7Q amount of contribution 供款数额
~#/NpKHT@A amount of indebtedness 负债款额
nNNs3h (Ss amount of principal of the loan 贷款本金额
<SeK3@G i amount of rates chargeable 应征差饷数额
=0,:w(Sb! amount of share capital 股本额
8,\toT7 amount of sums assured 承保款额
hM~9p{O amount of variation 变动幅度
2pR+2p ` amount of vote 拨款数额
:o$k( X7a amount payable 应付款额
eSvS<\p amount receivable 应收款额
b77Iw%x7 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
&NbhQY`k analysis 分析
GSzb ancillary risk 附属风险
ismx evD annual account 周年帐目；周年帐目报表；年度决算；年结
Bw^*6P^l annual accounting date 年结日期
m\QUt ; annual allowance 每年免税额；年积金；年度津贴；年津
rro92(y annual balance 年度余额
O iRhp( annual disposable income 每年可动用收入
f9FJ:? annual estimates 周年预算
&'{6 _-kh annual fee 年费
P|,@En 1! annual general meeting 周年大会
'Fi\Qk'D@ annual growth rate 年增率；每年增长率
jWHv9X tW annual long-term supplement 长期个案每年补助金
C3EQz r` annual pensionable emolument 可供计算退休金的年薪
#- S%aeB annual report 年报
ph*? y Annual Report on the Consumer Price Index 《消费物价指数年报》
JJ\|FZ N annual return 周年报表；周年申报表；每年报税表格
e UMOV ]h Annual Return Rules 《周年报表规则》
'1'#,u! annual review of consumer prices 每年消费物价回顾
W Z'UVUi8 annual roll-forward basis 逐年延展方式
\\Ps*HN annual salary 年薪
D@9adwQb annual statement 年度报表；年度决算表
)+;Xfftz Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
W"j&':xD annuitant 年金受益人
JC| j*x(k/ annuity 年金
(+SfDL$m annuity contract 年金合约
:x"Q[0 79 annuity on human life 人寿年金
b CWSh~ antecedent debt 先前的债项
-'SpSy '_ ante-dated cheque 倒填日期支票
38<!Dt+S(, anticipated expenditure 预期开支
xgsE JE anticipated net profit 预期纯利
fuRCM^U( anticipated revenue 预期收入
9FB k|g"U) anti-inflation measure 反通货膨胀措施
+OSF0#bj anti-inflationary stance 反通货膨胀立场
# .1+-^TQk apparent deficit 表面赤字
Zy !^HS$ apparent financial solvency 表面偿债能力
(jj= CLe apparent partner 表面合伙人
sfb)iH|sW application for personal assessment 个人入息课税申请书
u-v/`F2wN application of fund 资金应用
L 1P.@hJ application to release as liquidator and to destruct the books of accounts and documents
}<m'Nkz<X 申请免除清盘人职务及毁灭帐簿与文件
#0OW 0:Q appointed actuary 委任精算师
ft | W appointed auditor 委任核数师；委任审计师
] 70V appointed trustee 委任的受托人
)4h4ql W appointer 委任人
mn5 y]:;` apportioned pro rata 按比例分摊
0\W6X;? apportionment 分配；分摊
A7 U]wW9 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
}Xa1K;KM{ apportionment formula 分摊方程式
!2 YvG%t^6 apportionment of estate duty 遗产税的分摊
,x (?7ZW> appraisal 估价；评估
-^C^3 pms appreciable growth 可观增长
be^+X[ appreciable impact 显着影响
. W ~&d_n appreciable increase 可观增长
Z=c&</9e appreciation 增值；升值
),DL rGOl appreciation against other currencies 相对其他货币升值
~`Uil= appreciation of the exchange value of Hong Kong dollar 港元汇值上升
=;HC7TUM& appreciation tax 增值税
Ql 2zC9C appropriation 拨款；拨用；拨付
[g<rzhC~= appropriation account 拨款帐目
BqoGHg4iq Appropriation Bill 拨款法案
}:Q Q{h_ appropriation-in-aid system 补助拨款办法
B!J~ t8 approved assets 核准资产
b!lS=zIN approved basket stock 认可一篮子证券
'! \t!@I$ approved budget 核准预算
tk]>\}% approved charitable donation 认可慈善捐款
1}=@';cK* approved charitable institution 认可慈善机构
=}F}XSvXH approved currency 核准货币；认可货币
d8N{sT approved estimates 核准预算
Twd Y6E3` approved estimates of expenditure 核准开支预算
Hl"^E*9x approved overseas insurer 核准海外保险人
)4O >V?B approved overseas trust company 核准海外信托公司
W}6OMAbsE; approved pooled investment fund 核准汇集投资基金
(^!$m7 approved provident fund scheme 认可公积金计划
zDD approved provision 核准拨款
\mp2LICQg approved redeemable share 核准可赎回股份
BIQQJLu approved regional stock 认可地区性证券
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: approved retirement scheme 认可退休金计划
NeI#gJ1A approved subordinated loan 核准附属贷款
>6X$iBb0 arbitrage 套戥；套汇；套利
JE~;g z] arbitrageur 套戥者；套汇者
~<.%sVwE arbitrary amount 临时款项
}0okyGg>q arrangement 措施；安排；协定
lf`" (:./ arrears 欠款
obzdH:S arrears of pay 欠付薪酬
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dA arrears of revenue 逾期未收税款；逾期未收的帐项
w Ze>}1t articles of association 组织章程；组织细则；组织章程细则
K;L6<a A# Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
_P}wO8 ascertainment of profit 确定利润
>;^t) 6 "Asia Clear" “亚洲结算系统”
#[ odjSb Asia Commercial Bank Ltd. 亚洲商业银行有限公司
UlNx 5l+k Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
7!;48\O]w Asian Development Fund [ADF] 亚洲发展基金
>;s!X(6 b Asian dollar bond 亚洲美元债券
u{J\X$] Asian dollar market 亚洲美元市场
6<t<hP_3O Asian dollar rate 亚洲美元利率
xI>HY9i ) Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Q8h0:Q Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
q 1Sr#h| asked price 沽盘；喊价；索价；卖方报价
dy"7Wl]hi7 assessable income 应评税入息
DeK&_)g| Z assessable loss 应评税亏损
OCN:{ assessable profit 应评税利润
tO}Y=kZa{ assessable value 应评税值
NG+%H1!$_ assessed profit 估定利润
T dKo"H*C assessed value 经评估价值
qsG}A assessment 评税；评定；估价；评税单
y d=NafPM assessment number 评税编号；估价编号
+~ n"@ / assessment of additional tax 补加税评税
*L{^em#b assessment of performance 业绩评估；实绩评价
rnSrkn"j{ Assessor 评税主任
7W.z8>p asset price bubbles 资产价格泡沫
]^>RBegJBO asset-backed securities 具资产保证的证券
=v !'? assets accretion 资产增值
f^]^IXzXw. assets and liabilities 资产与负债
n!?^:5=s assets betterment statement 资产递增表；资产改进表
$z,rN\[ assets lending 实物放款；有抵押贷款
49!(Sa_]j assets of the company passing on the death 死者去世时转移的公司资产
i|!D assets pledged as security for liabilities 用作负债抵押的资产
?{]"UnyVE* assets portfolio 资产投资组合
q,>- 4Cm assets price 资产价格
@v~<E?Un assets quality 资产质素
w,zm$s ^ assets realization 资产变现
pY$DOr- r` assets refinancing arrangement 资产再集资安排
f\u5=!kjN assets securitization 资产证券化
MA+{7 [ assets situated outside Hong Kong 在香港以外地方的资产
nd)`G$gL assets stripping 削减资产；拆卖资产
jBr3Ay@< assets value 资产值
JWsOze 8# assignee 承让人
dUc?>#TU assignment 转让；转让书；转让契
3kJ7aBiR< assignment of interest 权益转让
X,`^z,M%I assignment of letters patent and trade mark 专利证书及商标转让
mV;)V8' assignment of property 物业转让；物业转让书
GhC%32F assignment right 转让权
y.aeXlc[ assignor 转让人
LL%s$>c65A associate 有联系的人；有关连人士；相联者；合伙人；联系人
SU7 erC HX Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
82P#C4c+d associate member 附属会员
j&l2 n2z associated body corporate 相联法人团体
@ $7l associated company 相联公司；联属公司
O_P8OA#| associated corporation 相联法团
fX/k; 0l Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Ksb55cp` 公认会计师公会〔英国〕
;\54(x}|K Association of Futures Exchange Brokers 香港期货经纪协会
z)fg>?AGr Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
4"et4Y7 association of underwriters 承保人组织
9Itj@ps assumption of control 接管
7e/K YS+!s assurance 担保；保险；转易；转易书
rPx:o}&< assurance of interest 权益的转易
oV;I8;#\J at 19XX price 按一九ＸＸ年价格计算
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at a discount 按赔价计算；按贴水价格计算；打折扣
#@Rt b\9 at a premium 按溢价计算；按升水价格计算
Ou5,7Ne at call 通知付款；按通知
^K?Mq1"Db at constant market price 按固定市价计算
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c: at constant price 按固定价格计算
K*aGz8N at cost 按成本计算
umI6# Vd`= at current market price 按当时市价计算；按现时市价计算
Senb_ ? at current price 按当时价格计算；按现时价格计算
:^ J '_ at factor cost 按要素成本计算；按生产要素成本计算
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biGV at money-of-the-day price 按付款当日价格计算
fctVJ{? at or better 按指定或较佳价位〔买卖指令〕
V_ P,~! at par 按面值计算；平价
/_ RrNzqy at sight 见票即付
W~?mr! ` at the close 按收市盘
K {__rO at the opening 按开市盘
]}9D* V attestation 见证；见证条款
aMO+ y91Y( at-the-money option 平价期权
- -ZSl attorney 受权人；受托代表人
%&&;06GU} attornment 新拥有人承认书
MuP&m{ attributable profit 可归属利润
Ixr#zt$T-G attributable share value 可归属股份价值
icXeB_&cS Auckland Stock Exchange 奥克兰证券交易所
gV N&?`k*? auction 拍卖
9._Osbp3P auctioneer 拍卖商
WoD Qg64 audit 审计；核数
^ Iy'<J Audit Commission 审计署
E-b3#\^: Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
&-(p~[| 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〕
9D H}6fO audit review 帐目审查
Ji;R{tZ.R Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
_ Bq [c audited account 审计帐目；经审计的帐目
q:3HU< audited annual account 经审计的周年帐目
,7^,\ ,-m audited balance sheet 经审计的资产负债表
T`K4n U# auditor 核数师；核数主任；审计师
mAuN* ( auditor's certificate 核数师证明书；审计师证明书
ct@i]}"` auditor's report 核数师报告；审计师报告
,_U3p , Aussie bond 澳元债券
5tcJ T z austerity budget 紧缩预算
&)F# cVB Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
jbs)]fqC; Australia All Ordinaries Index 澳洲所有普通股票指数
OO-b*\QW Australian Dollar [AUD] 澳元
g6(u6%MD Australian Options Market 澳大利亚期权市场
zf?U q Australian Securities Commission 澳洲证券事务监察委员会
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8T Australian Society of Certified Practising Accountants 澳洲执业会计师公会
0RkiD8U5 Australian Stock Exchange 澳大利亚证券交易所
=Y<RG"]a&J Austrian Schilling [ATS] 奥地利先令
}NF7"tOL authentication 认证；鉴证
#RVN 7-x authority to purchase 委托购买证；委购书
vF .Ml authorization 认可；核准；授权；授权书
A9C authorization by direction 指示授权
#]e](j>] authorization by instruction 指令授权
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authorization by warrant 令状授权
|C3~Q{A authorization of unit trust 单位信托的认可
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;, authorized agent 指定代理人
Jsw% .< authorized capital 法定资本
Bw*6X` 'Q authorized clerk 出市员
tjt#2i8 / authorized dealer 认可交易商
Ukg iSv+ authorized financial institution 认可财务机构
JTfG^Nv>K authorized fund 认可基金
dx[kG authorized fund house 获授权的基金公司；认可基金公司
F A #8 authorized institution 认可机构
Cl'3I%$8K authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
)+v' @ ]r authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
.h@HAnmE authorized insurer 获授权保险人；获认可承保人
"bk'#?9 authorized investment 特准投资项目
( V H0+ authorized person 获授权人
v@;!fBUt authorized representative 获授权代表
(g#,AX authorized share capital 法定股本
Q0-}!5`E1$ automated quotation system 自动报价系统
$+Zj)V( Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
vGI?X#w3 自动交易系统〔香港期货交易所有限公司〕
RMO6k bfP automatic adjustment mechanism 自动调整机制
%N0cp@Vz automatic adjustment system 自动调整系统
0Lk i ( Automatic Clearing House 自动票据交换所
Wz-7oP%;I automatic exchange rates accumulation system 自动化汇率累集系统
V;>u() Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
E@D}Sqt automatic teller machine [ATM] 自动柜员机
.80L>0 autopay 自动转帐
7) e#b available assets 可用资产
drEND`,@6| available fiscal reserve 现存财政储备
Yn1CU available profit 可用利润
Fc.1)yh . Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
HzD=F3\r| average 平均；平均数；海损
BZ -) XF'4 average basic salary 平均基本薪金
xH/Pw? ^ average consumer expenditure 平均消费开支；一般消费开支
&s<'fSI average cost 平均成本
`6 `oLu\l average cost of land production 增辟土地平均成本
>2@ a\ average daily turnover 平均每日成交额
KvfZj average daily wage rate 平均每日工资率
= *~Q5F average expenditure pattern 平均开支模式
^. ;
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XY1b_uY average net fixed assets 固定资产平均净值
`o,D[Jd average of relatives 相对价格平均数
`Wy8g?d;bn average price 平均价格
6<+ 8[ o average propensity to consume 平均消费倾向；一般消费倾向
(N` x average propensity to save 平均储蓄倾向；一般储蓄倾向
d@0& average rate 平均率
*m 9,_~t average revenue 平均收入；平均收益
eE- c40Bae average stock 平均库存；平均存货
0Rze9od]$ average yearly rent 平均年租
l1wYN,rv avoidance of double taxation 避免双重课税
SM@RELA'Lb avoidance of tax 避税
