A:
O%f{\Fr A share Ａ股；甲类股份
2f6BZ8H+Z abatement of tax 减税；减扣免税额
'cqY-64CJZ ABN AMRO Bank N.V. 荷兰银行
SLz;5%CPV above-the-line expenditure 线上项目支出；经常预算支出
o@L2c3?c5 above-the-line receipt 线上项目收入；经常预算收入
hkOFPt& ABSA Asia Limited 南非联合亚洲有限公司
wf_ $#.;m absolute change 绝对数值变更
M8R/a[ -A absolute expenditure 实际开支
"R\ D:Olb# absolute guideline figure 绝对准则数字
,3
[FD9 absolute interest 绝对权益
t?H
sf N absolute order of discharge 绝对破产解除令
mNlbiB absolute profit margin 绝对利润幅度
7LB%7~{< absolute value 实值；绝对值
3hVuC1;" absolutely vested interest 绝对既得权益
CfT(a!;Eox absorbed cost 已吸收成本；已分摊成本
0oe2X1.% absorption 吸收；分摊；合并
j;I( w [@P absorption rate 吸收率；摊配率；分摊率
fohZ&f|> ACB Finance Limited 亚洲商业财务有限公司
A
^t _"J acceptable form of reciprocity 合理的互惠条件
@~}~;}0x acceptable rate 适当利率；适当汇率
L}7 TM:% acceptance agreement 承兑协议
?{P$|:ha acceptance for honour 参加承兑
'Ck:=V%}g acceptor 承兑人；接受人；受票人
L LL;SNY acceptor for honour 参加承兑人
Jn%Etz- accident insurance 意外保险
y@SI )&D
Accident Insurance Association of Hong Kong 香港意外保险公会
x*p'm[Tdtm accident insurance scheme 意外保险计划
hW9U%-D accident year basis 意外年度基准
g nYo/q=K accommodation 通融；贷款
J!}\v=Rn accommodation bill 通融票据；空头票据
~iPXn1 accommodation party 汇票代发人
T7 |=`~ account balance 帐户余额；帐户结余
\]g51U!' account book 帐簿
" ZL_ account collected in advance 预收款项
p,tkVedR account current book 往来帐簿
dsOt(yNo account of after-acquired property 事后取得的财产报告
%)Z,?DzZ account of defaulter 拖欠帐目
Res4;C account payable 应付帐款
5j v*C]z account payee only [A/C payee only] 只可转帐；存入收款人帐户
3a&HW
JBSx account receivable 应收帐款
jZH4]^De account receivable report 应收帐款报表
1SH]$V4C account statement 结单；帐单；会计财务报表
Yr\quinLL account title 帐户名称；会计科目
#. vp \W accountant's report 会计师报告
2D a 0*xn{ Accountant's Report Rules 会计师报告规则
^%m{yf# accounting and auditing procedure 会计与审计程序；会计与核数程序
w}s5=>QG% Accounting Arrangements 《会计安排》
x |gYxZ accounting basis 会计基础
%{Obh j;c accounting by Official Receiver 破产管理署署长呈交的帐目
]E)D})r`# Accounting Circular 《会计通告》
~Kl"V% > accounting class 会计类别
lbGPy'h<rt accounting date 记帐日期；会计结算日期
'-mzt~zGOY accounting for money 款项核算
?mF:L"i Accounting Officer 会计主任
F&lH5 accounting period 会计报告期；会计期
@ NL37 C accounting policy 会计政策；会计方针
1!yd(p=cL accounting practice 会计惯例
xLms|jS accounting principle 会计准则
$ i nKI accounting record 会计记录
j\NCoos accounting report 会计报告
z "z Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Mf !S'\ Accounting Society of China 中国会计学会
f@q.kD21 accounting statement 会计报表
o2 ;Eti accounting system 会计制度；会计系统
i'10qWz accounting transaction 会计事项；帐务交易
Hy -)yR accounting treatment 会计处理
~ Ye nH accounting year 会计年度
TRJTJM_k accretion 增值；添加
M`7[hr accrual 应计项目；应累算数目
n/`!G?kvI accrual basis 应计制；权责发生制
)L7[;(gQ accrual basis accounting 应计制会计；权责发生制会计
@
'c(q=K; accrue 应累算；应计
!/ dH "h accrued benefit 应累算利益
XB@i{/6K accrued charges 应计费用
ko|M 2 \ accrued cumulative preference share dividend 应累算的累积优先股股息
JpZ_cb`<E' accrued expenses 应累算费用
N<< O(r accrued interest payable 应付利息；应计未付利息
stMxlG"d accrued interest receivable 应收利息；应计未收利息
!1K.H dK accrued right 累算权益
NJmx(!Xsh accruing profit 应累算的利润
|onLJY7) accumulated fiscal reserve 累积财政储备
s
Ytn'&$\ accumulated profit 累积利润；滚存溢利
4>2\ {0r accumulated reserve 累积储备
|`pBI0Sjo accumulation of surplus income 累积收益盈余
< WnIJum acquired assets 既得资产
#DARZh U) acquisition 收购；购置；取得
m%UF{I, acquisition cost 购置成本
'+ mI
acquisition expenses 购置费用
{=,G>p acquisition of 100% interest 收购全部股权
%_ !0V*X* acquisition of control 取得控制权
[k75+#' acquisition of fixed assets 购置固定资产
=M9R~J! acquisition of shell “买壳”
0l /7JH_@V acquisition price 收购价
;JgSA&'e act of God 天灾
EQk o mjv acting partner 执事合伙人
xFJT&=Af W active market 买卖活跃的市场；交投畅旺的市场；旺市
wWSw0 H/ active partner 积极参与的合伙人
-m[ tYp,q active trading 交投活跃
xA<-'8ST actual circulation 实际流通
kM@e_YtpY actual cost 实际成本
h~qv_)F_ actual expenditure 实际开支；实际支出
[ w-Tf& actual income 实际入息；实际收入；实际收益
\}%_FnP0ZU actual market 现货市场
I2pE}6q actual price 现货价；实际价格
LE~vSm^# actual profit 实际利润
vbX.0f "n actual quotation 实盘；实际价位；实际报价
y+= s/c actual year basis 按实际年度计算
2pv by`P4 actuals 实货
:;TF_S v actuarial investigation 精算调查
i3KAJ@ actuarial principle 精算原则
U#- 5",X| actuarial report 精算师报告
S6\E
I5S Actuarial Society of Hong Kong 香港精算学会
TaaCl#g$? actuarial valuation 精算师估值
3sIdwY)ZS_ actuary 精算师
o(
mA(h ad referendum agreement 暂定协议；有待覆核的协定
M n3j6a ad valorem duty 从价税；按值征税
Bn%?{z) ad valorem duty system 从价税制
d>T8V(Bb ad valorem fee 从价费
/;:4$2R(; ad valorem tariff 从价关税
Fe+(+ S additional allowance 额外免税额
vO53?vN[m9 additional amount for unexpired risk 未过期风险的额外款额
W#kyD)(F additional assessable profit 补加应评税利润
iQ1[60?) T additional assessment 补加评税
Wb#<c tM> additional commitment 额外承担
VC_F
Cz additional commitment vote 额外承担拨款
=v!Z8zk=W additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
]JvjM , additional dependent parent allowance 供养父母额外免税额
H|,d` @U additional provision 额外拨款
1|s` z additional stamp duty 附加印花税
+2k{y l additional tax 补加税罚款；补加税款
f}KV4'n Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Hw toa, adjudged bankrupt 被裁定破产
|/c-~|% adjudicated bankrupt 裁定破产人
C-@M|K9A' adjudication fee 裁定费；评定印花税额手续费；评估契据费
@[`]w`9Q7 adjudication of bankruptcy 裁定破产；宣告破产
XbeT x adjudication of insolvency 裁定无力偿还债务
:Ig9n : adjusted actual 经调整的实数；调整后的实数
YHke^Ind adjusted current assets 经调整的流动资产；调整后的流动资产
ux* G*QZ adjusted figure 经调整的数字；调整后的数额
*b!.9p K adjusted liabilities 经调整的负债；调整后的负债
6
{F#_. adjusted loss 经调整的亏损；调整后的亏损
T, Q7 YI adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
3RI 6+Cgmn adjusted profit 经调整的利润；调整后的利润
T~SkFZ adjusted surplus 经调整的盈余额；调整后的盈余额
%Wm ) adjusted value 经调整的价值；调整后的价值
a+CJ J3T- adjustment 调整；修订；理算〔保险〕
# 7sxb adjustment centre 调剂中心
m*h O@M adjustment lag 调整过程的时间差距；调整时差
~(NFjCUY? adjustment mechanism 调整机制
1K)9fMr] adjustment of loss 亏损调整
AAuwE&Gg adjustment process 调整过程；调整程序
cVa rvueS adjustment range 调整幅度
O3d Qno administered exchange rate 受管制汇率
/UY'E<wBx Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
BT^=p administration expenses 行政费用
V\Y, 4&b I administration fee 手续费；行政费
UF\k0oLz administration in bankruptcy 破产管理
4PR&67|AH_ administration order 遗产管理令
V?>&9D "m administrator 管理人；遗产管理人
MSp) Jc administrator of the estate 遗产管理人
F x$W3FIO] admission of debt 债项承认书
33a}M;vx admission of proof 接纳债权证明
cRCji^,KJ advance 放贷款项；垫付款项；预支款项；预付款项
" (~fl<; advance account 暂支帐目；预付款帐户
OwgPgrV advance compensation 预付补偿金
! \$4A, advance from shareholder 股东垫款
EFu$>Z4 advance pending reimbursement 预支以待日后付还
KG96; l@'( advanced economy 先进经济体系
EG_P^ < z advancement 预付；预付财产
rTOex]@N advances warrant 垫款令
(9'q/qgTO advancing 贷出
ZEp u5` adverse balance 逆差
9"/=D9o9 adverse exchange 逆汇
HCYy9 advertisement addressed to shareholders 在报章刊登的致股东通告
bP|-GCKM8 advice for collection 托收通知书
Q &@<?K9 advice of drawing 提款通知书；汇票通知书
Y{@f oIZ advice of payment 付款通知
pe) . Advisory Committee [Securities and Futures Commission]
Xi+l 1xe 谘询委员会〔证券及期货事务监察委员会〕
`r}a:w- Advisory Committee on Diversification 经济多元化谘询委员会
f'7/Wj affidavit 誓章；遗产申报誓章
/Tw $} 8 affidavit of no receipt 述明无收款的誓章
*IF ~ab2 affiliate 联号；联营公司；附属公司
$RHw6*COG affiliated company 附属公司；联号；联营公司
7C_U:x affirmation [estate duty] 非宗教式宣誓〔遗产税〕
<h<_''+ affordability 负担能力
!+YSc&R_fW African Development Bank [AfDB] 非洲开发银行
vDR>
Q&/K after-acquired property 事后取得的财产
p]toDy-} after-hours dealing 市后交易
V1,~GpNx after-tax profit 税后盈利；税后利润；税后溢利
|TJu|zv^ agency agreement 代理协议
j xq89x agency expenses 代理机构的开支
P8 w56 agency fee 代理费
,?%o ~ Agency Law 《代理法》
YluvWHWi agent 代理人；承销人
V=PK)FJ agent of company 公司代理人
\[8 uE,=| agent's fee 代理人费；经纪费
N
;n5 5N aggregate 总计；总数；总体数字
D$D;'Kij aggregate amount 总款额；总额
Pp4Q)2X aggregate assets and liabilities 总体资产与负债
Lm0q/d2|\X aggregate at constant price 按固定价格计算的总体数字
`d
x.<R#, aggregate demand 总需求
qjf4G[]! aggregate gross position 总持仓量
c"Q9ob aggregate limit 总限额
V4W(> g aggregate of salaries tax 合计薪俸税
$%ztP
Ta aggregate performance 总体表现；总体业绩
D*_. 4I aggregate supply 总体供应
uMZ<i} aggregate surplus 总盈余
qA25P< aggregate total 整体总额
\ 9sJ`,T? aggregate value 总值；合计价值
NjdDImz.;s aggregated basis 合计基准
1pN8,[hyR7 aggregated net chargeable income 合计应课税入息实额
{t: *Xu aggregation 合并计算；合计；总和
MQy,[y7I aggregation of incomes of husband and wife 夫妇入息合并计算
m
(kKUv aggregation of property 财产的总和
z_y@4B6>} agio 差价；贴水
=~dXP 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》
K8QEH c: Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
g`"_+x' 《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》
3#F"UG2 ,_ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
/
=v1.9( 《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》
C
[8='i26 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
I=YZ!* f/` 《香港政府和大韩民国政府关于相互促进和保护投资协定》
$UdFm8& agreement for a settlement 授产协议
7 L]Y.7> agreement for assignment 转让协议
Go~3L8
' agreement for sale 售卖协议；买卖协议
:/fT8KCwo agreement for sale and purchase 买卖协议
: D !/.0 agreement for the payment of interest 支付利息协议
F7=&CW 0 agreement for the repayment of money 还款协议
KJV],6d agreement of reinsurance 再保险协议
`#j;\ Agricultural Bank of China 中国农业银行
PBwKR D[I air passenger departure tax 飞机乘客离境税
nQfSQMg Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
ytfr' sr/ airport tax 机场税
M=EV^Tw-= alcohol duty 酒精税
Of<Vr.m{R alienation 让与；让渡；转让
A2`X h#o alimony 生活费；赡养费
rC ,ZRFF All Ordinaries Index [AOI] 所有普通股指数
#g1,U7vv8 all risks 全险；综合险
),-MrL8c% All Sales Record for Stock Market 《股票市场成交报告》
_M- PF$ Allied Capital Resources Limited 新联财务有限公司
7|)K! all-items index [Consumer Price Index] 总指数〔消费物价指数〕
C}:_&^DQ allocation letter 拨款信件
yoBR'$-= allocation of fund 分配款项；预留款项
Uo|T6N allocation of profit 利润分配；溢利分配
H1vTo IP% allocation warrant 拨款令
1{h,LR allotment 分配；配股
T{F
' Y% allotment notice 股份配售通知；配股通知
T @r%~z allotment of shares 股份分配
QKt{XB6Y allowable 可获宽免；免税的
Y}r UVn allowable business loss 可扣除的营业亏损
KM-7w66V allowable expenses 可扣税的支出
/86PqKU(P allowance 免税额；津贴；备抵；准备金
h]o{>
|d9 allowance for debts 债项的免税额
i | *r/ allowance for depreciation by wear and tear 耗损折旧免税额
njb{ allowance for funeral expenses 殡殓费的免税额
"?"+1S allowance for inflation 为通货膨胀而预留的款项；通胀准备金
#ePtfRzJ allowance for repairs and outgoings 修葺及支出方面的免税额
KFM)*Icg\8 allowance to debtor 给债务人的津贴
~eekv5 alteration of capital 资本更改
3rx 8" alternate trustee 候补受托人
;!H]&2`'( amalgamation 合并
r +i=P_p ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
A$::|2 ~ ambit of charges 征税范围；收费范围
h$ $i@IO0 amended valuation 经修订的估值
>WY\P4)k American Commodities Exchange 美国商品交易所
PD:lI]:s American Express Bank Limited 美国运通银行
m= ^ihQ American Stock Exchange 美国证券交易所
X`k#/~+0 amortization 摊销
OkQtM
nq amount due from banks 存放银行同业的款项
oUN; u*
amount due from banks abroad 存放海外银行同业的款项
1@^*tffL: amount due from holding companies 控股公司欠款
a0&R! E; amount due from local banks 存放本港银行同业的款项
b5^-q c6X amount due to banks 银行同业的存款
;k,#o!> amount due to banks abroad 海外银行同业的存款
cN]g^ amount due to holding companies 控股公司存款
iE"+-z\U amount due to local banks 本港银行同业的存款
z'k@$@:0XD amount due to outport banks 外埠银行同业的存款
{6;S= 9E\ amount for note issue 发行纸币的款额
\U H I%1^ amount of bond 担保契据的款额
xG,L*3c{o amount of consideration 代价款额
OH` |aqN amount of contribution 供款数额
I@I- QiI amount of indebtedness 负债款额
-1]8f amount of principal of the loan 贷款本金额
U#(#U0s*- amount of rates chargeable 应征差饷数额
#pWeMt' amount of share capital 股本额
JZoH - amount of sums assured 承保款额
$HFimU,V=0 amount of variation 变动幅度
B>e},! amount of vote 拨款数额
?&@a{- amount payable 应付款额
j\uPOn8k amount receivable 应收款额
>s>{+6e Amsterdam Stock Exchange 阿姆斯特丹证券交易所
dpB \= analysis 分析
x I(X+d`` ancillary risk 附属风险
Y;>D"C.. annual account 周年帐目；周年帐目报表；年度决算；年结
PO ]c&}/ annual accounting date 年结日期
o/I`L annual allowance 每年免税额；年积金；年度津贴；年津
*|3G"B{w6 annual balance 年度余额
dZ,~yV annual disposable income 每年可动用收入
tP|o x] annual estimates 周年预算
- D^v:aC annual fee 年费
%j;mDR9 5 annual general meeting 周年大会
K,f-
w2! annual growth rate 年增率；每年增长率
SG-Xgr@ annual long-term supplement 长期个案每年补助金
h`V#)Q annual pensionable emolument 可供计算退休金的年薪
i0{sE annual report 年报
[?V k wFD0 Annual Report on the Consumer Price Index 《消费物价指数年报》
/"7_75
t annual return 周年报表；周年申报表；每年报税表格
Kbqx)E$iL Annual Return Rules 《周年报表规则》
PsyXt5Dk annual review of consumer prices 每年消费物价回顾
k6^!G " annual roll-forward basis 逐年延展方式
eq7>-Dmi@ annual salary 年薪
]+@I] \S4 annual statement 年度报表；年度决算表
$/$ 5{< 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
^ <+V[ =X annuitant 年金受益人
YiTVy/ annuity 年金
{3|h^h_R annuity contract 年金合约
T9-2"M= |< annuity on human life 人寿年金
W XJ%hA antecedent debt 先前的债项
,qK3
3Bn ante-dated cheque 倒填日期支票
oNIt<T anticipated expenditure 预期开支
IF <<6.tz anticipated net profit 预期纯利
kZ<"hsh,Y' anticipated revenue 预期收入
v|; }}ol anti-inflation measure 反通货膨胀措施
fH ?s~X] anti-inflationary stance 反通货膨胀立场
K&TO8 apparent deficit 表面赤字
+y9WJ apparent financial solvency 表面偿债能力
Ag0)> PD^ apparent partner 表面合伙人
'zfj`aqc application for personal assessment 个人入息课税申请书
*n2le7 application of fund 资金应用
~zL DLr= application to release as liquidator and to destruct the books of accounts and documents
75*q^ui 申请免除清盘人职务及毁灭帐簿与文件
# 4;(^`? appointed actuary 委任精算师
9=p/'d 8 appointed auditor 委任核数师；委任审计师
vALH!Kh appointed trustee 委任的受托人
L3 1#v$;4 appointer 委任人
] 5:0.$5 apportioned pro rata 按比例分摊
#A9rI;"XI apportionment 分配；分摊
oO&R3zA1d Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
EOzw&M];r apportionment formula 分摊方程式
Ks\\2$Cm7 apportionment of estate duty 遗产税的分摊
uu;1B.[b appraisal 估价；评估
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<"\G!y ~ appreciable growth 可观增长
N:&EFf g3 appreciable impact 显着影响
>\ x!a:} appreciable increase 可观增长
{*AYhZ appreciation 增值；升值
! ^TCe8 appreciation against other currencies 相对其他货币升值
tY!GJusd appreciation of the exchange value of Hong Kong dollar 港元汇值上升
{# Vp`ji appreciation tax 增值税
G^qt@,n$; appropriation 拨款；拨用；拨付
m-MfFEZ appropriation account 拨款帐目
"aJf W Appropriation Bill 拨款法案
tIL ]JB appropriation-in-aid system 补助拨款办法
th`pf approved assets 核准资产
}BJ R/r approved basket stock 认可一篮子证券
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E N:_v approved budget 核准预算
P8n |MN approved charitable donation 认可慈善捐款
y5`$Aa4~ approved charitable institution 认可慈善机构
zL/r V< approved currency 核准货币；认可货币
(Kb_/ approved estimates 核准预算
ECr}7R% approved estimates of expenditure 核准开支预算
-^&NwLEv= approved overseas insurer 核准海外保险人
HAdDr!/` approved overseas trust company 核准海外信托公司
V~"-\@ approved pooled investment fund 核准汇集投资基金
I D8u&: approved provident fund scheme 认可公积金计划
U\x $@J approved provision 核准拨款
6QG"~>v7'( approved redeemable share 核准可赎回股份
WADA p\& approved regional stock 认可地区性证券
){$*<#&H approved retirement scheme 认可退休金计划
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approved subordinated loan 核准附属贷款
S)=3%toS> arbitrage 套戥；套汇；套利
VrnZrQj< arbitrageur 套戥者；套汇者
Ktn:6=, arbitrary amount 临时款项
l3HfaCP6: arrangement 措施；安排；协定
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J*9 arrears 欠款
ND\M arrears of pay 欠付薪酬
JbLHW26pl arrears of revenue 逾期未收税款；逾期未收的帐项
i.0.oy> articles of association 组织章程；组织细则；组织章程细则
W>y & Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
}5]7lGR ascertainment of profit 确定利润
rIQ%X`Y "Asia Clear" “亚洲结算系统”
D /b F Asia Commercial Bank Ltd. 亚洲商业银行有限公司
,qT+Vqpr{ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
f yhBfA:u Asian Development Fund [ADF] 亚洲发展基金
[SU;U['7 Asian dollar bond 亚洲美元债券
k B-]SD# Asian dollar market 亚洲美元市场
.0?A0D?sP Asian dollar rate 亚洲美元利率
{B7${AE Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
K7=> o*p Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
^:Fj+d asked price 沽盘；喊价；索价；卖方报价
F-%Hw assessable income 应评税入息
-SUK [<=X assessable loss 应评税亏损
aXh~w<5F assessable profit 应评税利润
)8 *}-z assessable value 应评税值
<N,:w`g # assessed profit 估定利润
T$*#q('1"} assessed value 经评估价值
0 t2n7Y?N assessment 评税；评定；估价；评税单
^50\c$ assessment number 评税编号；估价编号
AS/z1M_U assessment of additional tax 补加税评税
g<g$c<sm assessment of performance 业绩评估；实绩评价
=+w!fy Assessor 评税主任
(Q}ByX asset price bubbles 资产价格泡沫
usR +ZQaA asset-backed securities 具资产保证的证券
c;.jo?RR2 assets accretion 资产增值
4n6t(/]b< assets and liabilities 资产与负债
,C0D|q4/!. assets betterment statement 资产递增表；资产改进表
2U@:.S'K assets lending 实物放款；有抵押贷款
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M assets of the company passing on the death 死者去世时转移的公司资产
qijQRxS assets pledged as security for liabilities 用作负债抵押的资产
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assets portfolio 资产投资组合
!24PJ\~I assets price 资产价格
/Csk"IfuO assets quality 资产质素
S9%ZeM + assets realization 资产变现
@K1'Q!S * assets refinancing arrangement 资产再集资安排
PC3 ?eS } assets securitization 资产证券化
6 l7 iX] assets situated outside Hong Kong 在香港以外地方的资产
]\ t20R{z assets stripping 削减资产；拆卖资产
z >z9xG' assets value 资产值
: pvB}RYD assignee 承让人
=d#(n M* assignment 转让；转让书；转让契
[,sm]/Xlc assignment of interest 权益转让
jr/IU=u*v assignment of letters patent and trade mark 专利证书及商标转让
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yG;N!W assignment of property 物业转让；物业转让书
wWQt assignment right 转让权
1xjWD30 assignor 转让人
z-_$P)[c associate 有联系的人；有关连人士；相联者；合伙人；联系人
~Z' /b|x<3 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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eB associate member 附属会员
5Zn: $?7 associated body corporate 相联法人团体
m{ f+ ! associated company 相联公司；联属公司
qyzH*#d=Cf associated corporation 相联法团
ko ~D;M: Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Egmp8:nZl@ 公认会计师公会〔英国〕
^J'O8G$ Association of Futures Exchange Brokers 香港期货经纪协会
%#TAz7 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
fLZ m QO association of underwriters 承保人组织
u4h.\ul8% assumption of control 接管
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( 4l assurance 担保；保险；转易；转易书
Vp&"[rC_z assurance of interest 权益的转易
M}]4tAyT at 19XX price 按一九ＸＸ年价格计算
N"s"^}M\ at a discount 按赔价计算；按贴水价格计算；打折扣
J w0I$W/ at a premium 按溢价计算；按升水价格计算
Zmm6&OZ% at call 通知付款；按通知
eI98J"h%? at constant market price 按固定市价计算
@ *BVS'\ at constant price 按固定价格计算
z| |FmL{ at cost 按成本计算
||Vx:(d7D& at current market price 按当时市价计算；按现时市价计算
Qt>Bvu Q at current price 按当时价格计算；按现时价格计算
$ kc cM& B at factor cost 按要素成本计算；按生产要素成本计算
;$3e pP at money-of-the-day price 按付款当日价格计算
T_ [ at or better 按指定或较佳价位〔买卖指令〕
NZz^* Ela at par 按面值计算；平价
hWi2S!*Y at sight 见票即付
cCs@[D#O1 at the close 按收市盘
)M* Sg?L at the opening 按开市盘
%xA-j]%?ep attestation 见证；见证条款
% k @4}M> at-the-money option 平价期权
$}B&u ) attorney 受权人；受托代表人
7()5\ae@q' attornment 新拥有人承认书
C5 Mpm)-% attributable profit 可归属利润
#j'7\SV attributable share value 可归属股份价值
l ;S_ J^S Auckland Stock Exchange 奥克兰证券交易所
)j!%`g auction 拍卖
Cz6bD$5 auctioneer 拍卖商
.>1vN+ audit 审计；核数
s9SUj^ Audit Commission 审计署
E: Ul_m8 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
e5(c,,/ 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〕
.|0$?w audit review 帐目审查
^%O $7* Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
<Ok7 -:OxA audited account 审计帐目；经审计的帐目
}U?:al/m audited annual account 经审计的周年帐目
o1thGttVDg audited balance sheet 经审计的资产负债表
*onVG5< auditor 核数师；核数主任；审计师
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W$.>*O auditor's certificate 核数师证明书；审计师证明书
.E;}.X auditor's report 核数师报告；审计师报告
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0j!II( Aussie bond 澳元债券
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*!] austerity budget 紧缩预算
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Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
5t|$Yt[ Australia All Ordinaries Index 澳洲所有普通股票指数
LI>Bl Australian Dollar [AUD] 澳元
<?%49 Australian Options Market 澳大利亚期权市场
r,q.RWuII Australian Securities Commission 澳洲证券事务监察委员会
! LCy:>i!d Australian Society of Certified Practising Accountants 澳洲执业会计师公会
A4 /gVi| Australian Stock Exchange 澳大利亚证券交易所
F~/~_9RJ Austrian Schilling [ATS] 奥地利先令
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LeS- authentication 认证；鉴证
2 ,krVb?< authority to purchase 委托购买证；委购书
?*6Q ;.f< authorization 认可；核准；授权；授权书
ni6zo~+W] authorization by direction 指示授权
}(oWXwFb&W authorization by instruction 指令授权
N' 0nt]&a authorization by warrant 令状授权
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5t-w= authorization of unit trust 单位信托的认可
8 %p+:6kP5 authorized agent 指定代理人
),H1z`c&I authorized capital 法定资本
E:;MI{;7 authorized clerk 出市员
&yI>A1 authorized dealer 认可交易商
*VaQ\]:d authorized financial institution 认可财务机构
$`P]%I} authorized fund 认可基金
:lu "14 authorized fund house 获授权的基金公司；认可基金公司
bI8')a authorized institution 认可机构
#mD_<@@ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
?rziKT5OOC authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
iFZ.a.NDc authorized insurer 获授权保险人；获认可承保人
Ym6v 4k!@O authorized investment 特准投资项目
_ Td#C1g3 authorized person 获授权人
pc QgWjfS authorized representative 获授权代表
?Zb3M authorized share capital 法定股本
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B automated quotation system 自动报价系统
>8&fFq Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
N*\r i 0 自动交易系统〔香港期货交易所有限公司〕
l ;@bs automatic adjustment mechanism 自动调整机制
kx;7/fH automatic adjustment system 自动调整系统
Q_d MuoI Automatic Clearing House 自动票据交换所
HkY#i;%N automatic exchange rates accumulation system 自动化汇率累集系统
i-. AD4 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
2b Fr8FUt- automatic teller machine [ATM] 自动柜员机
VxE;tJ>1 autopay 自动转帐
, eSpt #M available assets 可用资产
7jG fQ available fiscal reserve 现存财政储备
0}po74x*r available profit 可用利润
CZ>Ujw=&k Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
qRz /$|. average 平均；平均数；海损
( X+2vN average basic salary 平均基本薪金
S;oRE' kk average consumer expenditure 平均消费开支；一般消费开支
^1<i7u average cost 平均成本
&Lbwx&!0b average cost of land production 增辟土地平均成本
?!.J 0q average daily turnover 平均每日成交额
bdEI vf7 average daily wage rate 平均每日工资率
lq a ~ZF* average expenditure pattern 平均开支模式
yqR]9 "a average growth rate 平均增长率
"sWsK
% average net fixed assets 固定资产平均净值
x$FcF8 average of relatives 相对价格平均数
<9c{Kt.5( average price 平均价格
wk'&n^_br average propensity to consume 平均消费倾向；一般消费倾向
d.
ZfK average propensity to save 平均储蓄倾向；一般储蓄倾向
L-zU%`1{M average rate 平均率
7Sh1QD YZ average revenue 平均收入；平均收益
tKds|0,j| average stock 平均库存；平均存货
CWJN{ average yearly rent 平均年租
f{u S avoidance of double taxation 避免双重课税
4vNH"72P avoidance of tax 避税
