A:
/I:&P Pff A share Ａ股；甲类股份
k~?5mUyK< abatement of tax 减税；减扣免税额
z 3{Cp:Mn ABN AMRO Bank N.V. 荷兰银行
HP\5gLVXY above-the-line expenditure 线上项目支出；经常预算支出
lx7]rkWo|a above-the-line receipt 线上项目收入；经常预算收入
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{=9S ABSA Asia Limited 南非联合亚洲有限公司
orn U8H` absolute change 绝对数值变更
(mioKO )?v absolute expenditure 实际开支
/iL*) absolute guideline figure 绝对准则数字
6Fc*&7Z+ absolute interest 绝对权益
. I."q absolute order of discharge 绝对破产解除令
OlgM7Vrl absolute profit margin 绝对利润幅度
m;0ZV%c*j absolute value 实值；绝对值
h@TP = absolutely vested interest 绝对既得权益
:sttGXQX absorbed cost 已吸收成本；已分摊成本
q0b*#j absorption 吸收；分摊；合并
DPkH:X absorption rate 吸收率；摊配率；分摊率
,b:~Vpb1I ACB Finance Limited 亚洲商业财务有限公司
` fE'$2 acceptable form of reciprocity 合理的互惠条件
i1K$~ acceptable rate 适当利率；适当汇率
f`iDF+h<6 acceptance agreement 承兑协议
!JBj%| ! acceptance for honour 参加承兑
u'^kpr`y acceptor 承兑人；接受人；受票人
MY^o0N acceptor for honour 参加承兑人
;0`I Ftz accident insurance 意外保险
S| fb' Accident Insurance Association of Hong Kong 香港意外保险公会
biS{. accident insurance scheme 意外保险计划
HBZ6 Pj accident year basis 意外年度基准
dkeMiL m accommodation 通融；贷款
Ko) f:=Qo accommodation bill 通融票据；空头票据
7EVB|gTp accommodation party 汇票代发人
s~ou$!| account balance 帐户余额；帐户结余
6
$`l account book 帐簿
.@ZrmO
o]] account collected in advance 预收款项
5vLA)Al3 account current book 往来帐簿
Mcq!QaO}& account of after-acquired property 事后取得的财产报告
1vS-m x account of defaulter 拖欠帐目
{vT9I4d8 account payable 应付帐款
";/ogFi account payee only [A/C payee only] 只可转帐；存入收款人帐户
)i_:[ l6 account receivable 应收帐款
D G|v' # account receivable report 应收帐款报表
IyM:9=}5 account statement 结单；帐单；会计财务报表
z|t2;j[ account title 帐户名称；会计科目
LnM $@ accountant's report 会计师报告
TM|P wY Accountant's Report Rules 会计师报告规则
?6HnN0A) accounting and auditing procedure 会计与审计程序；会计与核数程序
[7 NO !^ Accounting Arrangements 《会计安排》
*!j!o%MB accounting basis 会计基础
Z$B%V t accounting by Official Receiver 破产管理署署长呈交的帐目
:G] t=vr1 Accounting Circular 《会计通告》
; .b^&h accounting class 会计类别
A-J# $B accounting date 记帐日期；会计结算日期
OJh MM- accounting for money 款项核算
)."dqq^ q Accounting Officer 会计主任
~)zxIO! accounting period 会计报告期；会计期
r8!pk~R5] accounting policy 会计政策；会计方针
Z~}9^ (qc accounting practice 会计惯例
Qc =-M'9 accounting principle 会计准则
$~VIx% h accounting record 会计记录
SBdd_Fn accounting report 会计报告
Z3=N= xY] Accounting Services Branch [Treasury] 会计事务部〔库务署〕
V-E 77u6{0 Accounting Society of China 中国会计学会
S <-5<Pg accounting statement 会计报表
ZE=
Yn~XM accounting system 会计制度；会计系统
`U|zNizO accounting transaction 会计事项；帐务交易
NqveL<r` accounting treatment 会计处理
e}P@7e h accounting year 会计年度
A; *< accretion 增值；添加
~ Nf|,{[(5 accrual 应计项目；应累算数目
Mz+vT0 accrual basis 应计制；权责发生制
fL("MDt accrual basis accounting 应计制会计；权责发生制会计
cd=K=P}p accrue 应累算；应计
rq Uk_|Xa accrued benefit 应累算利益
/0$405 accrued charges 应计费用
8TK*VOf` accrued cumulative preference share dividend 应累算的累积优先股股息
gv D*^ accrued expenses 应累算费用
/k(wb4Hv accrued interest payable 应付利息；应计未付利息
* dk(<g=fM accrued interest receivable 应收利息；应计未收利息
K-K>'T9F} accrued right 累算权益
fVVD}GM= accruing profit 应累算的利润
kbJ4CF}H accumulated fiscal reserve 累积财政储备
c- !3wvt) accumulated profit 累积利润；滚存溢利
B( 5>H2 accumulated reserve 累积储备
^ SW9J^9 accumulation of surplus income 累积收益盈余
K4+ |K:e acquired assets 既得资产
71ab&V il acquisition 收购；购置；取得
ZLdIEBi= acquisition cost 购置成本
SLUQFoz} acquisition expenses 购置费用
BjA$^ i|8 acquisition of 100% interest 收购全部股权
SXN]$ { acquisition of control 取得控制权
@1<VvW= acquisition of fixed assets 购置固定资产
0 \s&;@xKk acquisition of shell “买壳”
^,)nuU y acquisition price 收购价
bI_MF/r'' act of God 天灾
7+IRI|d acting partner 执事合伙人
9\T9pjdZE active market 买卖活跃的市场；交投畅旺的市场；旺市
M4CC&?6\ active partner 积极参与的合伙人
^dsj1#3z active trading 交投活跃
]ms+ Va_/ actual circulation 实际流通
1L!jI2~x} actual cost 实际成本
L6;'V5Mg72 actual expenditure 实际开支；实际支出
L GVy4D actual income 实际入息；实际收入；实际收益
TJ_6:;4,|_ actual market 现货市场
Zb|a\z8 ? actual price 现货价；实际价格
Mn<s9ITS- actual profit 实际利润
@`8a 3sL) actual quotation 实盘；实际价位；实际报价
?Zk;NL9 actual year basis 按实际年度计算
@*- 6DG-f actuals 实货
R@ /"B?`(f actuarial investigation 精算调查
>3&V"^r(| actuarial principle 精算原则
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w\Ze actuarial report 精算师报告
WwWCN N~} Actuarial Society of Hong Kong 香港精算学会
#6l(2d actuarial valuation 精算师估值
O6ugN-d> actuary 精算师
M%W#0 ad referendum agreement 暂定协议；有待覆核的协定
7s!rer> ad valorem duty 从价税；按值征税
AT1{D!b ad valorem duty system 从价税制
N93R (x)% ad valorem fee 从价费
xU6dRjYhH9 ad valorem tariff 从价关税
TeO'E<@ additional allowance 额外免税额
kHhku!CH additional amount for unexpired risk 未过期风险的额外款额
^U96p0H"T additional assessable profit 补加应评税利润
I0=L_&`) additional assessment 补加评税
`PvS+>q additional commitment 额外承担
moh,a B# additional commitment vote 额外承担拨款
Kv<mDA! additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Y6d~hL C additional dependent parent allowance 供养父母额外免税额
v\qyDZ VV additional provision 额外拨款
fX6pW%Q'6 additional stamp duty 附加印花税
mFxt +\ additional tax 补加税罚款；补加税款
H~SU:B: Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
D ]
n|d+ adjudged bankrupt 被裁定破产
V B T 66kV adjudicated bankrupt 裁定破产人
]gm3| -EiY adjudication fee 裁定费；评定印花税额手续费；评估契据费
G"kX#k0S adjudication of bankruptcy 裁定破产；宣告破产
Q~k|lTf adjudication of insolvency 裁定无力偿还债务
aNQ(xiskb adjusted actual 经调整的实数；调整后的实数
r KdsVW adjusted current assets 经调整的流动资产；调整后的流动资产
k B4Fz adjusted figure 经调整的数字；调整后的数额
8 Gy*BpmJn adjusted liabilities 经调整的负债；调整后的负债
;l `Ufx adjusted loss 经调整的亏损；调整后的亏损
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'N $5 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
rO O10g adjusted profit 经调整的利润；调整后的利润
bFlI:R&< adjusted surplus 经调整的盈余额；调整后的盈余额
e7\gd\ adjusted value 经调整的价值；调整后的价值
p=Le oc 1 adjustment 调整；修订；理算〔保险〕
4xg1[Z%: adjustment centre 调剂中心
Bss *-K] adjustment lag 调整过程的时间差距；调整时差
oIIi_yc adjustment mechanism 调整机制
p>:.js5.a adjustment of loss 亏损调整
?i\V^3S n$ adjustment process 调整过程；调整程序
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g6{ adjustment range 调整幅度
FeQo,a administered exchange rate 受管制汇率
_ bg Zl Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
jVN=_Y}\ administration expenses 行政费用
d(R8^v/L administration fee 手续费；行政费
-vk/z+-^! administration in bankruptcy 破产管理
,# .12Q! administration order 遗产管理令
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{`^c administrator 管理人；遗产管理人
jU R*
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$ndBT+ i admission of debt 债项承认书
Cw kQhj? admission of proof 接纳债权证明
LTH, a?lD advance 放贷款项；垫付款项；预支款项；预付款项
X*d!A
>s advance account 暂支帐目；预付款帐户
dn Xu(e% advance compensation 预付补偿金
,!g/1m advance from shareholder 股东垫款
/6yVbo " advance pending reimbursement 预支以待日后付还
b&1hj[` ) advanced economy 先进经济体系
U2vb&Qu/ advancement 预付；预付财产
fb^R3wd$ff advances warrant 垫款令
nA.U'=` advancing 贷出
4e;
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>r,z^]- adverse exchange 逆汇
r< LWiM l? advertisement addressed to shareholders 在报章刊登的致股东通告
:eB+t`M advice for collection 托收通知书
AeN:wOm advice of drawing 提款通知书；汇票通知书
{_$['D^ az advice of payment 付款通知
T2 )CiR-b Advisory Committee [Securities and Futures Commission]
TlX:05/V8 谘询委员会〔证券及期货事务监察委员会〕
B4+u/hkbh? Advisory Committee on Diversification 经济多元化谘询委员会
u(? U[pe[ affidavit 誓章；遗产申报誓章
M
0RA& affidavit of no receipt 述明无收款的誓章
xS+xUi affiliate 联号；联营公司；附属公司
eoQt87VCU affiliated company 附属公司；联号；联营公司
^nOh 8L; affirmation [estate duty] 非宗教式宣誓〔遗产税〕
H_Sv,lwz;c affordability 负担能力
P *PJ African Development Bank [AfDB] 非洲开发银行
CL-?Mi=Uc after-acquired property 事后取得的财产
g /P1lQ) after-hours dealing 市后交易
*`/4KMrq after-tax profit 税后盈利；税后利润；税后溢利
\9od*y agency agreement 代理协议
b'R]DS{8 agency expenses 代理机构的开支
.W2w/RayC agency fee 代理费
\ :q @I]2 Agency Law 《代理法》
[C~N#S[] agent 代理人；承销人
sE|8a agent of company 公司代理人
:6EX-Xyj agent's fee 代理人费；经纪费
$ kMe8F_ aggregate 总计；总数；总体数字
m]
p]J_6A aggregate amount 总款额；总额
~HT:BO$ aggregate assets and liabilities 总体资产与负债
%(POC=b#[ aggregate at constant price 按固定价格计算的总体数字
TM_bu aggregate demand 总需求
-O /[c aggregate gross position 总持仓量
V2@( BliP aggregate limit 总限额
~ Hj c?* aggregate of salaries tax 合计薪俸税
+ 2Aggv>* aggregate performance 总体表现；总体业绩
;G"!y<F aggregate supply 总体供应
bu \(KR$s aggregate surplus 总盈余
^"vmIC.h aggregate total 整体总额
-qpM 6t aggregate value 总值；合计价值
'%*hs8s aggregated basis 合计基准
6Iz!_ aggregated net chargeable income 合计应课税入息实额
pI>GusXg aggregation 合并计算；合计；总和
n: {f\ aggregation of incomes of husband and wife 夫妇入息合并计算
<4 /q5*& aggregation of property 财产的总和
|q\i, } agio 差价；贴水
cSG(kFQ 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》
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a&O Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
BrzTOkeyG 《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》
j/E(*Hv Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
J\'f5)k 《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》
bS 55/M w Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
^U,C])n 《香港政府和大韩民国政府关于相互促进和保护投资协定》
a_b+RMy agreement for a settlement 授产协议
By}ZHK94I agreement for assignment 转让协议
,,#6SR(n agreement for sale 售卖协议；买卖协议
78?{;iNv agreement for sale and purchase 买卖协议
L6!Hv{ij n agreement for the payment of interest 支付利息协议
F4Cq 85# agreement for the repayment of money 还款协议
}20tdD ~ agreement of reinsurance 再保险协议
2@HmZ!|Q Agricultural Bank of China 中国农业银行
O]F(vHK\ air passenger departure tax 飞机乘客离境税
+x4*T Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
4ISIg \:c* airport tax 机场税
pXh`o20I alcohol duty 酒精税
I!K-*
AB alienation 让与；让渡；转让
o4z|XhLr alimony 生活费；赡养费
T`<Tj?:^& All Ordinaries Index [AOI] 所有普通股指数
"15frr? all risks 全险；综合险
?A*<Z% }1? All Sales Record for Stock Market 《股票市场成交报告》
;9J6)zg !n Allied Capital Resources Limited 新联财务有限公司
jC?l :m? all-items index [Consumer Price Index] 总指数〔消费物价指数〕
b0se- #+
allocation letter 拨款信件
3k8. 5W allocation of fund 分配款项；预留款项
%6M%PR~u allocation of profit 利润分配；溢利分配
! Ow
M-t allocation warrant 拨款令
X;vU z allotment 分配；配股
8hyX He allotment notice 股份配售通知；配股通知
XZ(<Mo \v allotment of shares 股份分配
jr-9 KxE allowable 可获宽免；免税的
37M,Os1( allowable business loss 可扣除的营业亏损
']OT7)_ allowable expenses 可扣税的支出
Hf30ve} allowance 免税额；津贴；备抵；准备金
uo|:n "v allowance for debts 债项的免税额
Y[>`#RhP allowance for depreciation by wear and tear 耗损折旧免税额
4)L};B= allowance for funeral expenses 殡殓费的免税额
PBiA/dG[; allowance for inflation 为通货膨胀而预留的款项；通胀准备金
FS('*w&bP allowance for repairs and outgoings 修葺及支出方面的免税额
< 5ULu(b&$ allowance to debtor 给债务人的津贴
7v.O Lp alteration of capital 资本更改
evVxzU& alternate trustee 候补受托人
8S[bt@v amalgamation 合并
u`!Dp$P ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
#D >:'ezm ambit of charges 征税范围；收费范围
.&>3nu amended valuation 经修订的估值
>f|0# * American Commodities Exchange 美国商品交易所
{5+6 9&:G. American Express Bank Limited 美国运通银行
O%&N6U American Stock Exchange 美国证券交易所
$" 0`2C amortization 摊销
'S#^ 70kt amount due from banks 存放银行同业的款项
n2[h`zm1{B amount due from banks abroad 存放海外银行同业的款项
2IkyC` amount due from holding companies 控股公司欠款
}ZiJHj'< amount due from local banks 存放本港银行同业的款项
eV;nTj amount due to banks 银行同业的存款
Q yQ[ H amount due to banks abroad 海外银行同业的存款
\y7Gi}nI amount due to holding companies 控股公司存款
c<q~T >0k amount due to local banks 本港银行同业的存款
N7X(gh2h amount due to outport banks 外埠银行同业的存款
,hT**(W amount for note issue 发行纸币的款额
xz +;1JAL3 amount of bond 担保契据的款额
{q~N$"# amount of consideration 代价款额
te jpY amount of contribution 供款数额
'I r amount of indebtedness 负债款额
(4rHy*6 amount of principal of the loan 贷款本金额
rj1%IzaXU^ amount of rates chargeable 应征差饷数额
|0_5iFAB| amount of share capital 股本额
E?Qg'|+_ amount of sums assured 承保款额
YnCuF0> amount of variation 变动幅度
lf R}cx amount of vote 拨款数额
:x?G [x= amount payable 应付款额
w2r* $Q amount receivable 应收款额
,1v F X$ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
v Et+^3= analysis 分析
r& :v( ancillary risk 附属风险
OO,%zwgt annual account 周年帐目；周年帐目报表；年度决算；年结
#N y+6XM annual accounting date 年结日期
2mO9 annual allowance 每年免税额；年积金；年度津贴；年津
'3E25BsL annual balance 年度余额
?dCJv_w annual disposable income 每年可动用收入
~BnmAv$m[ annual estimates 周年预算
W3R4 3>$ annual fee 年费
nwDGzC~y< annual general meeting 周年大会
$)=`Iai annual growth rate 年增率；每年增长率
AD6 b annual long-term supplement 长期个案每年补助金
&oFgZ . annual pensionable emolument 可供计算退休金的年薪
jHx\YK@e\ annual report 年报
lg^Lk\Y+re Annual Report on the Consumer Price Index 《消费物价指数年报》
I}]UQ4XJ annual return 周年报表；周年申报表；每年报税表格
{D [z>I;D Annual Return Rules 《周年报表规则》
3B$|B, annual review of consumer prices 每年消费物价回顾
v.g Ai6 annual roll-forward basis 逐年延展方式
:e}j$v F
annual salary 年薪
7sVO?:bj} annual statement 年度报表；年度决算表
P(L iH 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
0]GenT" annuitant 年金受益人
<jL L2-5r0 annuity 年金
w.=rea~ annuity contract 年金合约
4NI b_E0 annuity on human life 人寿年金
aq(i^d antecedent debt 先前的债项
8>X] wA6q ante-dated cheque 倒填日期支票
xBqZ:
BQ anticipated expenditure 预期开支
U\[b qw anticipated net profit 预期纯利
G^/8^ Zi anticipated revenue 预期收入
)31xl6@ anti-inflation measure 反通货膨胀措施
C7&L9k~jf anti-inflationary stance 反通货膨胀立场
&.Yu%=} apparent deficit 表面赤字
#X?E#^6?E apparent financial solvency 表面偿债能力
~ D/1U)kt apparent partner 表面合伙人
v <| iN# application for personal assessment 个人入息课税申请书
1Z_ H% ( application of fund 资金应用
e_1L J application to release as liquidator and to destruct the books of accounts and documents
w3ZO CWJS 申请免除清盘人职务及毁灭帐簿与文件
5 <7sVd. appointed actuary 委任精算师
@ xT VX'$ appointed auditor 委任核数师；委任审计师
wV4M P1c$ appointed trustee 委任的受托人
Nfmr5MU_ appointer 委任人
TEC#owz apportioned pro rata 按比例分摊
@U =~ c9 apportionment 分配；分摊
JDO n`7!w Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
r[2*K 9 apportionment formula 分摊方程式
sAF= "u B apportionment of estate duty 遗产税的分摊
F-D$ Y?m appraisal 估价；评估
RXO5p d appreciable growth 可观增长
D\pX@Sx,v[ appreciable impact 显着影响
V7
hO} appreciable increase 可观增长
t
^1uj:vD appreciation 增值；升值
+zl [C appreciation against other currencies 相对其他货币升值
xb&,9Lxd| appreciation of the exchange value of Hong Kong dollar 港元汇值上升
5BM6Pnle appreciation tax 增值税
q3Gkfg Y appropriation 拨款；拨用；拨付
J{n A
?[ appropriation account 拨款帐目
)6px5Vwz Appropriation Bill 拨款法案
TA~ZN^xI appropriation-in-aid system 补助拨款办法
5wv7]F< approved assets 核准资产
! 'Hd:oD< approved basket stock 认可一篮子证券
=RofC9, approved budget 核准预算
m RC approved charitable donation 认可慈善捐款
V2 '5doo approved charitable institution 认可慈善机构
hXD/ approved currency 核准货币；认可货币
6E_YUk?KW approved estimates 核准预算
=(v'8?-- approved estimates of expenditure 核准开支预算
65rf=*kz: approved overseas insurer 核准海外保险人
Mh@n>+IR approved overseas trust company 核准海外信托公司
LeNSjxB approved pooled investment fund 核准汇集投资基金
m'uFj ! approved provident fund scheme 认可公积金计划
"@Qg]#]JH approved provision 核准拨款
!=6 \70lJ approved redeemable share 核准可赎回股份
v:NQrN approved regional stock 认可地区性证券
g) IW9q2 approved retirement scheme 认可退休金计划
UM^~a$t approved subordinated loan 核准附属贷款
8<=sUO arbitrage 套戥；套汇；套利
0 *AXd=)"* arbitrageur 套戥者；套汇者
qga?-oz,<6 arbitrary amount 临时款项
q&LCMnv"P arrangement 措施；安排；协定
ylQ9Su>o arrears 欠款
A}_pJH arrears of pay 欠付薪酬
p xW*kS arrears of revenue 逾期未收税款；逾期未收的帐项
R
pT7Nr articles of association 组织章程；组织细则；组织章程细则
^RYq !l$ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Nc? '} , ascertainment of profit 确定利润
3L{)Y`P "Asia Clear" “亚洲结算系统”
ENFM``dV# Asia Commercial Bank Ltd. 亚洲商业银行有限公司
2{B
ScI 5K Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
9d!m Gnl Asian Development Fund [ADF] 亚洲发展基金
nt%p@e!, Asian dollar bond 亚洲美元债券
Hv%$6,/ *v Asian dollar market 亚洲美元市场
V$dhiP
z Asian dollar rate 亚洲美元利率
BW"24JhF" Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
pfFHuS~ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
|ZOdfr4uW asked price 沽盘；喊价；索价；卖方报价
9xFI%UOb# assessable income 应评税入息
t~8H~%T>v assessable loss 应评税亏损
v D(:?M assessable profit 应评税利润
+ 7wMM#z assessable value 应评税值
p+b$jKWQ assessed profit 估定利润
Hk=HO|&<XB assessed value 经评估价值
*<X*)A{C assessment 评税；评定；估价；评税单
|n~,{= assessment number 评税编号；估价编号
Mu 6DT p~k assessment of additional tax 补加税评税
-]QP#_
assessment of performance 业绩评估；实绩评价
er3`ITp:dp Assessor 评税主任
+M<W8KF asset price bubbles 资产价格泡沫
'c 3'eJ0 asset-backed securities 具资产保证的证券
B|'}HBkP assets accretion 资产增值
Tf('iZ2+ assets and liabilities 资产与负债
wNmC 1HOh assets betterment statement 资产递增表；资产改进表
h,,B"vPS assets lending 实物放款；有抵押贷款
4b6)+*[O assets of the company passing on the death 死者去世时转移的公司资产
^@Z8 _PZo assets pledged as security for liabilities 用作负债抵押的资产
^|2m&2 assets portfolio 资产投资组合
FwD
q@Oj assets price 资产价格
^$[iLX assets quality 资产质素
YWL7.Y>%5 assets realization 资产变现
8i)9ho< assets refinancing arrangement 资产再集资安排
!-ZY _ assets securitization 资产证券化
1X9J[5|ll assets situated outside Hong Kong 在香港以外地方的资产
|f(*R _R assets stripping 削减资产；拆卖资产
"akAGa!V+ assets value 资产值
Zx7aae_{ assignee 承让人
c6SX z%'k assignment 转让；转让书；转让契
jINI<[v[ assignment of interest 权益转让
)UyJ.!Fl y assignment of letters patent and trade mark 专利证书及商标转让
'6L@l assignment of property 物业转让；物业转让书
U=5~]0g assignment right 转让权
M4% 3a j assignor 转让人
(^E5y,H<g associate 有联系的人；有关连人士；相联者；合伙人；联系人
G#A6<e/ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
d ,.=9 associate member 附属会员
]EG8+K6 associated body corporate 相联法人团体
A8Km8" associated company 相联公司；联属公司
4vCUVo r associated corporation 相联法团
.}:*tvot Association of Chartered Certified Accountants [ACCA] [United Kingdom]
4t>"-/ 公认会计师公会〔英国〕
k$ p ND,Ws Association of Futures Exchange Brokers 香港期货经纪协会
Tr;.O?@{t} Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
wc&D[M]-/ association of underwriters 承保人组织
@a,=ApS" assumption of control 接管
G2-0r.f assurance 担保；保险；转易；转易书
m!=5Q S3Z assurance of interest 权益的转易
e>b ARK< at 19XX price 按一九ＸＸ年价格计算
~ H/ZiBL@ at a discount 按赔价计算；按贴水价格计算；打折扣
)g }G{9M^ at a premium 按溢价计算；按升水价格计算
c c/nzB at call 通知付款；按通知
[7 0 5[ at constant market price 按固定市价计算
1/K1e$ r at constant price 按固定价格计算
2<:dA >1 at cost 按成本计算
!YZKa- at current market price 按当时市价计算；按现时市价计算
Z'Pe%}3 at current price 按当时价格计算；按现时价格计算
O,S>6o)? at factor cost 按要素成本计算；按生产要素成本计算
6\`8b&'n at money-of-the-day price 按付款当日价格计算
15yiDI
o at or better 按指定或较佳价位〔买卖指令〕
f .uy;v at par 按面值计算；平价
O\)Kg2 at sight 见票即付
H({m1v ~R at the close 按收市盘
B+Ft
> at the opening 按开市盘
KVUu b'k attestation 见证；见证条款
$`lm]} {& at-the-money option 平价期权
\,r* -jr attorney 受权人；受托代表人
0j 8`M"6 attornment 新拥有人承认书
k! '+7K. attributable profit 可归属利润
M U\Pggs attributable share value 可归属股份价值
#)]/wqPoW Auckland Stock Exchange 奥克兰证券交易所
mIqm/5 auction 拍卖
'?g&);4)k- auctioneer 拍卖商
0Ng?U+6 audit 审计；核数
M^>l>?#rl Audit Commission 审计署
lcgG5/82 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
L4 bYVTm| 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〕
e Z-fy,E audit review 帐目审查
@u: ` Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
w~Nat7nD audited account 审计帐目；经审计的帐目
Cpy&2o-%v audited annual account 经审计的周年帐目
}X/YMgJ audited balance sheet 经审计的资产负债表
_6'@#DN auditor 核数师；核数主任；审计师
5UG9&:zu'V auditor's certificate 核数师证明书；审计师证明书
$Sa7N%D auditor's report 核数师报告；审计师报告
4=; j.=>0X Aussie bond 澳元债券
(U
4n} J austerity budget 紧缩预算
"S*@._ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
xtKU;+# Australia All Ordinaries Index 澳洲所有普通股票指数
?/-WH?1I Australian Dollar [AUD] 澳元
]cVDXLj$ Australian Options Market 澳大利亚期权市场
\u))1zRd Australian Securities Commission 澳洲证券事务监察委员会
&\b( Australian Society of Certified Practising Accountants 澳洲执业会计师公会
g1 .u1} Australian Stock Exchange 澳大利亚证券交易所
}^ j8< Austrian Schilling [ATS] 奥地利先令
o>bi~(H authentication 认证；鉴证
q/d?c Lgl authority to purchase 委托购买证；委购书
yPs6_Qo!p authorization 认可；核准；授权；授权书
>Gk<a authorization by direction 指示授权
po,U e>n/ authorization by instruction 指令授权
K_-m :P authorization by warrant 令状授权
hZ!kh3@:` authorization of unit trust 单位信托的认可
H)EL0
Kv/ authorized agent 指定代理人
GIn%yB' authorized capital 法定资本
{2q0Ko< authorized clerk 出市员
1i_%1Oip authorized dealer 认可交易商
tE < ?L authorized financial institution 认可财务机构
]<L~f~vU authorized fund 认可基金
5\w *W6y authorized fund house 获授权的基金公司；认可基金公司
-Fu,oEj{* authorized institution 认可机构
x$D^Bh, authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
,^Q~w
b!{ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
%lGOExV% authorized insurer 获授权保险人；获认可承保人
/e^) *r authorized investment 特准投资项目
mH4u@aQ} authorized person 获授权人
|@yYM-;6 authorized representative 获授权代表
;Q4,I[?% authorized share capital 法定股本
TW70z]B automated quotation system 自动报价系统
~TeOl|!lE+ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
DuD t' ^] 自动交易系统〔香港期货交易所有限公司〕
o?Cc automatic adjustment mechanism 自动调整机制
2N] 8@a automatic adjustment system 自动调整系统
. Dl ?a>I Automatic Clearing House 自动票据交换所
3EY
m@ oZj automatic exchange rates accumulation system 自动化汇率累集系统
!!)$?R;1 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
,4 _H{+M automatic teller machine [ATM] 自动柜员机
m<kJH<! j autopay 自动转帐
`Syfl ^9B available assets 可用资产
4z26a available fiscal reserve 现存财政储备
a? 8)47) available profit 可用利润
v+`'%E Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
R5(([C1 average 平均；平均数；海损
}4H}*P> + average basic salary 平均基本薪金
\%.oi@A average consumer expenditure 平均消费开支；一般消费开支
*" C9F/R average cost 平均成本
M0\gp@Fe average cost of land production 增辟土地平均成本
s/s&d pT * average daily turnover 平均每日成交额
'5[(QM5Gi& average daily wage rate 平均每日工资率
47 Bg[ average expenditure pattern 平均开支模式
F4WX$;1 average growth rate 平均增长率
V45adDiZ average net fixed assets 固定资产平均净值
/ x$JY\cq` average of relatives 相对价格平均数
6 w{_+=T average price 平均价格
fjl 9* average propensity to consume 平均消费倾向；一般消费倾向
[rK`BnJX average propensity to save 平均储蓄倾向；一般储蓄倾向
^bl w\;LB average rate 平均率
DI2e%`$ average revenue 平均收入；平均收益
ls!A'@J average stock 平均库存；平均存货
wV nmT94 average yearly rent 平均年租
T]tu#h{
a avoidance of double taxation 避免双重课税
w?^[* _Y avoidance of tax 避税
