A:
5ih5=qX A share Ａ股；甲类股份
!.w|+-JKO abatement of tax 减税；减扣免税额
/Ca
M(^W ABN AMRO Bank N.V. 荷兰银行
,? V Yr L above-the-line expenditure 线上项目支出；经常预算支出
8k ?V&J ` above-the-line receipt 线上项目收入；经常预算收入
;H"OZRQ ABSA Asia Limited 南非联合亚洲有限公司
km6O3> p5r absolute change 绝对数值变更
OZ2faf absolute expenditure 实际开支
6Q}>=R^h absolute guideline figure 绝对准则数字
;rt\ absolute interest 绝对权益
cC TTjx{ absolute order of discharge 绝对破产解除令
` 6pz9j] absolute profit margin 绝对利润幅度
K,H xe;- absolute value 实值；绝对值
5YQJNP absolutely vested interest 绝对既得权益
lYy:A%yDT absorbed cost 已吸收成本；已分摊成本
@ [j%V ynf absorption 吸收；分摊；合并
L.% zs absorption rate 吸收率；摊配率；分摊率
-;GB Xq ACB Finance Limited 亚洲商业财务有限公司
)T'~F acceptable form of reciprocity 合理的互惠条件
Nd**":i$ acceptable rate 适当利率；适当汇率
=Kt!+^\") acceptance agreement 承兑协议
;tfGhHpQn acceptance for honour 参加承兑
^'4I%L" acceptor 承兑人；接受人；受票人
d@{#F"o acceptor for honour 参加承兑人
SHqz &2u accident insurance 意外保险
N`7+] T Accident Insurance Association of Hong Kong 香港意外保险公会
/n3S E0Y accident insurance scheme 意外保险计划
q `L} \}o accident year basis 意外年度基准
BJnysQ accommodation 通融；贷款
t[\6/`YH accommodation bill 通融票据；空头票据
r z5@ E accommodation party 汇票代发人
PH=O>a`a_O account balance 帐户余额；帐户结余
JgcMk]|' account book 帐簿
z"V`8D account collected in advance 预收款项
N7Kkz
/ account current book 往来帐簿
E=qfI>2U& account of after-acquired property 事后取得的财产报告
/!W',9ua6 account of defaulter 拖欠帐目
L}>ts(!q& account payable 应付帐款
K#dG'/M|Pb account payee only [A/C payee only] 只可转帐；存入收款人帐户
@mEB=X(-l= account receivable 应收帐款
{hx=6"@ account receivable report 应收帐款报表
j]6YLM@5$ account statement 结单；帐单；会计财务报表
gf lO0$i account title 帐户名称；会计科目
p
I@!2c:} accountant's report 会计师报告
, UneS Accountant's Report Rules 会计师报告规则
q5>!.v
accounting and auditing procedure 会计与审计程序；会计与核数程序
[`bA,)y" Accounting Arrangements 《会计安排》
AnQUdU accounting basis 会计基础
-9$.&D| accounting by Official Receiver 破产管理署署长呈交的帐目
\|$GB U Accounting Circular 《会计通告》
T_<: accounting class 会计类别
2 .& %mSN accounting date 记帐日期；会计结算日期
*r iWrG accounting for money 款项核算
hu:x,;`9H Accounting Officer 会计主任
FUZ`ST+OL accounting period 会计报告期；会计期
aY\(R02B accounting policy 会计政策；会计方针
] {= qd gJ accounting practice 会计惯例
kS) |oU K accounting principle 会计准则
rnXoA, c/ accounting record 会计记录
-nnA e
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g>_d,# F Accounting Services Branch [Treasury] 会计事务部〔库务署〕
x24&mWgU Accounting Society of China 中国会计学会
H@`lM~T[ accounting statement 会计报表
ePTN^#|W accounting system 会计制度；会计系统
gHVD,Jr accounting transaction 会计事项；帐务交易
_j|U>s accounting treatment 会计处理
HvW6=d(# accounting year 会计年度
'.#3h$d accretion 增值；添加
b %e7rY2 accrual 应计项目；应累算数目
l,ra24 accrual basis 应计制；权责发生制
d
2z!i^: accrual basis accounting 应计制会计；权责发生制会计
r%%< accrue 应累算；应计
( sEZNo5 n accrued benefit 应累算利益
i^V3u accrued charges 应计费用
fs*OR2YG7 accrued cumulative preference share dividend 应累算的累积优先股股息
+}NQ |y V accrued expenses 应累算费用
zO3}c3D~q accrued interest payable 应付利息；应计未付利息
"Fq rk>Q~ accrued interest receivable 应收利息；应计未收利息
G_ 6!w// accrued right 累算权益
42wZy|oqp accruing profit 应累算的利润
H2E'i\ accumulated fiscal reserve 累积财政储备
-<^ 3!C > accumulated profit 累积利润；滚存溢利
kl#) 0yqN0 accumulated reserve 累积储备
o N Rp accumulation of surplus income 累积收益盈余
&p.7SPQ8/ acquired assets 既得资产
)Z63 cr/ acquisition 收购；购置；取得
els71t - acquisition cost 购置成本
DcEGIaW acquisition expenses 购置费用
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'yI* acquisition of 100% interest 收购全部股权
9f $3{ g{m acquisition of control 取得控制权
{EVHkQ+o acquisition of fixed assets 购置固定资产
xd]7?L@h.I acquisition of shell “买壳”
_ Z z ne acquisition price 收购价
ybpU?n act of God 天灾
q ?m<9 ` acting partner 执事合伙人
z A@w[. active market 买卖活跃的市场；交投畅旺的市场；旺市
dt(Lp_&v active partner 积极参与的合伙人
#YB3Ug]z active trading 交投活跃
)!d_Td\- actual circulation 实际流通
bdvVPjGc& actual cost 实际成本
_kQOax{c/ actual expenditure 实际开支；实际支出
> `+lEob actual income 实际入息；实际收入；实际收益
qEnmms 1 actual market 现货市场
: 47"c3J actual price 现货价；实际价格
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$k0 actual quotation 实盘；实际价位；实际报价
;`FR1KIg actual year basis 按实际年度计算
#,rP1#? actuals 实货
D ?r% Y actuarial investigation 精算调查
K2-nP2Go? actuarial principle 精算原则
'o-J)+oa actuarial report 精算师报告
UU xP4 Actuarial Society of Hong Kong 香港精算学会
,~7 +r#q7 actuarial valuation 精算师估值
.KF(_
92 actuary 精算师
'z">4{5 ad referendum agreement 暂定协议；有待覆核的协定
"I JcKoB ad valorem duty 从价税；按值征税
?) FY7[x . ad valorem duty system 从价税制
LH>h]OTQF ad valorem fee 从价费
!24g_R[3" ad valorem tariff 从价关税
WFMQ; additional allowance 额外免税额
A]m_&A# additional amount for unexpired risk 未过期风险的额外款额
M[KYt"v additional assessable profit 补加应评税利润
&%@ >S. additional assessment 补加评税
U ymhBh additional commitment 额外承担
&Y$)s<u8. additional commitment vote 额外承担拨款
KPd lg. additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
aN ~ x3G additional dependent parent allowance 供养父母额外免税额
anFl:= additional provision 额外拨款
qgsw8O& additional stamp duty 附加印花税
+! <{ 80w additional tax 补加税罚款；补加税款
Ct}rj-L<i Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
3E:+DF-Z\ adjudged bankrupt 被裁定破产
WvWZzlw adjudicated bankrupt 裁定破产人
a,\GOy(q{ adjudication fee 裁定费；评定印花税额手续费；评估契据费
+( vL ~ adjudication of bankruptcy 裁定破产；宣告破产
KPI[{T\`ZM adjudication of insolvency 裁定无力偿还债务
v QDkZ adjusted actual 经调整的实数；调整后的实数
u 9%AK g}~ adjusted current assets 经调整的流动资产；调整后的流动资产
& Ef6' adjusted figure 经调整的数字；调整后的数额
|~YhN'OJ adjusted liabilities 经调整的负债；调整后的负债
3vF-SgCV adjusted loss 经调整的亏损；调整后的亏损
"
{Nw K 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
S{ qn^\0 adjusted profit 经调整的利润；调整后的利润
" gq _^& adjusted surplus 经调整的盈余额；调整后的盈余额
L&qY709 adjusted value 经调整的价值；调整后的价值
T2i\S9X adjustment 调整；修订；理算〔保险〕
[`=:uUf3 adjustment centre 调剂中心
$ q$\ adjustment lag 调整过程的时间差距；调整时差
;%xG bg!lg adjustment mechanism 调整机制
e}q!m(K]e- adjustment of loss 亏损调整
f'B#h;` adjustment process 调整过程；调整程序
K yp(dp > adjustment range 调整幅度
`;#I_ R_K administered exchange rate 受管制汇率
v{TI SgZ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
o@:u:n+. administration expenses 行政费用
RUlJP administration fee 手续费；行政费
f`_6X~
p administration in bankruptcy 破产管理
]\o E}7K%r administration order 遗产管理令
f{f|frs administrator 管理人；遗产管理人
cUZ^,) 8
Z administrator of the estate 遗产管理人
U%_6'5s{^ admission of debt 债项承认书
PoRL35 admission of proof 接纳债权证明
M@O<b- advance 放贷款项；垫付款项；预支款项；预付款项
T
eBJ advance account 暂支帐目；预付款帐户
S3_QO L advance compensation 预付补偿金
u^&,~n@n7 advance from shareholder 股东垫款
4L[-[ {2 advance pending reimbursement 预支以待日后付还
v@
OM advanced economy 先进经济体系
_c6 zzGtH advancement 预付；预付财产
=s[P =d U advances warrant 垫款令
{$^Lb4O[V advancing 贷出
/R)(u@jk adverse balance 逆差
?[S{kMb2 adverse exchange 逆汇
DwH=ln=
advertisement addressed to shareholders 在报章刊登的致股东通告
B< ?fD advice for collection 托收通知书
>?0 f>I%\ advice of drawing 提款通知书；汇票通知书
D_Cd^;b advice of payment 付款通知
6Pu5 k;H Advisory Committee [Securities and Futures Commission]
nv"D 谘询委员会〔证券及期货事务监察委员会〕
?c# v'c^=h Advisory Committee on Diversification 经济多元化谘询委员会
4p_@f^v~QH affidavit 誓章；遗产申报誓章
HH,G3~EBF affidavit of no receipt 述明无收款的誓章
p4I6oS`/. affiliate 联号；联营公司；附属公司
~CL^% \K affiliated company 附属公司；联号；联营公司
1dX) l affirmation [estate duty] 非宗教式宣誓〔遗产税〕
t&Z:G<; affordability 负担能力
z}*74lhF African Development Bank [AfDB] 非洲开发银行
SZ"^>}zl= after-acquired property 事后取得的财产
Q5qQ%cu after-hours dealing 市后交易
Y([vma>U] after-tax profit 税后盈利；税后利润；税后溢利
sBD\;\I agency agreement 代理协议
z3p #` agency expenses 代理机构的开支
' 8bT9 agency fee 代理费
B=J/HiwV) Agency Law 《代理法》
D 1< $]r, agent 代理人；承销人
t"Djh^= y agent of company 公司代理人
j 1#T]CDs agent's fee 代理人费；经纪费
_ gi?GQj aggregate 总计；总数；总体数字
-YP>mwSN? aggregate amount 总款额；总额
9{V54ue; aggregate assets and liabilities 总体资产与负债
JIyIQg'5i aggregate at constant price 按固定价格计算的总体数字
LuIs4&[EW aggregate demand 总需求
\m;"KyP+ aggregate gross position 总持仓量
xT1{ O ` aggregate limit 总限额
p&ml$N9fd aggregate of salaries tax 合计薪俸税
ij~023$DTt aggregate performance 总体表现；总体业绩
j=,]b6 ( aggregate supply 总体供应
_"#ucM=B:- aggregate surplus 总盈余
B#;yko aggregate total 整体总额
_fQBXG2 aggregate value 总值；合计价值
eA(c{ aggregated basis 合计基准
J#'+&D H aggregated net chargeable income 合计应课税入息实额
b?FTwjV+# aggregation 合并计算；合计；总和
'^Ce9r} aggregation of incomes of husband and wife 夫妇入息合并计算
0q
^ dpM aggregation of property 财产的总和
+R?d6IjH agio 差价；贴水
_K"X 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》
Dx<CO1%z- Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
:X;AmLf`2u 《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》
v
J.sa&\H Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
NP*M#3$[ 《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》
^zr]#`@G Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
B?tO&$ s 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Z*(lg$A9 M agreement for a settlement 授产协议
tkGJ !aUt agreement for assignment 转让协议
>O&:[CgEF agreement for sale 售卖协议；买卖协议
y}bE'Od agreement for sale and purchase 买卖协议
*T'>-nm]
agreement for the payment of interest 支付利息协议
s8<)lO<SV. agreement for the repayment of money 还款协议
x=(cQmQ agreement of reinsurance 再保险协议
h^KLqPBt{ Agricultural Bank of China 中国农业银行
13nXvYo' air passenger departure tax 飞机乘客离境税
=K2mR}n\; Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
hup< U+p airport tax 机场税
zbDM+; alcohol duty 酒精税
I5J9,j alienation 让与；让渡；转让
Gp/yr alimony 生活费；赡养费
icPg<>TQ All Ordinaries Index [AOI] 所有普通股指数
SlZ> N$E all risks 全险；综合险
T=QV =21qn All Sales Record for Stock Market 《股票市场成交报告》
=pP0d vn Allied Capital Resources Limited 新联财务有限公司
s~( iB{- all-items index [Consumer Price Index] 总指数〔消费物价指数〕
@gZ<!g/vza allocation letter 拨款信件
" '/$ZpY allocation of fund 分配款项；预留款项
;9R;D,Gk! allocation of profit 利润分配；溢利分配
Jh'\ nDz@e allocation warrant 拨款令
Fhn=}7|4q allotment 分配；配股
B )M& FO allotment notice 股份配售通知；配股通知
$}/ !mXI5 allotment of shares 股份分配
bLysUj5[5 allowable 可获宽免；免税的
S:En 9E allowable business loss 可扣除的营业亏损
BEzF'<Z allowable expenses 可扣税的支出
93npzpge allowance 免税额；津贴；备抵；准备金
uI I:Y{G allowance for debts 债项的免税额
0#rv.rJ{ allowance for depreciation by wear and tear 耗损折旧免税额
!be6} allowance for funeral expenses 殡殓费的免税额
-B-nTS` allowance for inflation 为通货膨胀而预留的款项；通胀准备金
cR1dGNcp/@ allowance for repairs and outgoings 修葺及支出方面的免税额
yw %5W=< allowance to debtor 给债务人的津贴
f: h.O# d> alteration of capital 资本更改
t zhkdG alternate trustee 候补受托人
TKsze]/q amalgamation 合并
Uaho.(_GP ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
t-$R)vZ}M ambit of charges 征税范围；收费范围
,/;mK_6 amended valuation 经修订的估值
U8z $=W o American Commodities Exchange 美国商品交易所
I%NPc4p American Express Bank Limited 美国运通银行
|6pNe T[ American Stock Exchange 美国证券交易所
-m:i~^
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d4#Q<!r amount due from banks 存放银行同业的款项
I9`R L Sn amount due from banks abroad 存放海外银行同业的款项
Oop;Y^gG} amount due from holding companies 控股公司欠款
<<da TQV amount due from local banks 存放本港银行同业的款项
H3"[zg9L:a amount due to banks 银行同业的存款
n#G
I& U amount due to banks abroad 海外银行同业的存款
o[bG(qHZ amount due to holding companies 控股公司存款
Xh/i5}5 t amount due to local banks 本港银行同业的存款
,f4mFL0~N amount due to outport banks 外埠银行同业的存款
b g'B^E3 amount for note issue 发行纸币的款额
iTt"Ik' amount of bond 担保契据的款额
wR?M2*ri amount of consideration 代价款额
o Ohm`7i y amount of contribution 供款数额
,))UQ7N amount of indebtedness 负债款额
{P_~_5o_ amount of principal of the loan 贷款本金额
>69+e+|I amount of rates chargeable 应征差饷数额
,Z;z}{.hq amount of share capital 股本额
nz|;6?LCLY amount of sums assured 承保款额
NW`.RGLI< amount of variation 变动幅度
x P.B,1\X amount of vote 拨款数额
d]OoJK9&& amount payable 应付款额
bc"E=z amount receivable 应收款额
}TZ5/zn.Dw Amsterdam Stock Exchange 阿姆斯特丹证券交易所
B8^tIq
analysis 分析
3:i4DBp,i ancillary risk 附属风险
UlHRA[ SCv annual account 周年帐目；周年帐目报表；年度决算；年结
zv]-(<B annual accounting date 年结日期
iAX\F` annual allowance 每年免税额；年积金；年度津贴；年津
Rla4XN=mf annual balance 年度余额
dUtxG ~9 annual disposable income 每年可动用收入
Y WSo:)LY annual estimates 周年预算
@+ VvZc2Y annual fee 年费
_M+'30 annual general meeting 周年大会
uD&!]E3 annual growth rate 年增率；每年增长率
\fphM6([RK annual long-term supplement 长期个案每年补助金
I72UkmK` annual pensionable emolument 可供计算退休金的年薪
z i23k= annual report 年报
M#J OX/ Annual Report on the Consumer Price Index 《消费物价指数年报》
SzR0Mu3uK annual return 周年报表；周年申报表；每年报税表格
[ IVT0
i Annual Return Rules 《周年报表规则》
eB78z@ annual review of consumer prices 每年消费物价回顾
@.gT&Hq annual roll-forward basis 逐年延展方式
U A T46 annual salary 年薪
_7YAF,@vT annual statement 年度报表；年度决算表
C|Bk'<MI 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
zYdSg<[^ annuitant 年金受益人
~F*pV* annuity 年金
h'<}N annuity contract 年金合约
F_! 6C-z annuity on human life 人寿年金
n37C"qJ/i antecedent debt 先前的债项
]<q{0. ante-dated cheque 倒填日期支票
K6kPN i anticipated expenditure 预期开支
kx 'ncxN~ anticipated net profit 预期纯利
&J_|P43 anticipated revenue 预期收入
YNbs* i& anti-inflation measure 反通货膨胀措施
O+1 e anti-inflationary stance 反通货膨胀立场
+vkqig apparent deficit 表面赤字
Qw^nN(K!> apparent financial solvency 表面偿债能力
hA?j"y0? apparent partner 表面合伙人
sJX/YG Ht application for personal assessment 个人入息课税申请书
>U^AIaW application of fund 资金应用
-gh',)R application to release as liquidator and to destruct the books of accounts and documents
l!\C"f1o, 申请免除清盘人职务及毁灭帐簿与文件
%*<k5#Yq appointed actuary 委任精算师
p2PD';" appointed auditor 委任核数师；委任审计师
[UquI " appointed trustee 委任的受托人
j3VM ! / appointer 委任人
Q;{yIa$ $ apportioned pro rata 按比例分摊
6h Yv apportionment 分配；分摊
2](R} Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
!&TbE@Xk apportionment formula 分摊方程式
n<Z;Xh~F apportionment of estate duty 遗产税的分摊
:Tw3Oo_~S appraisal 估价；评估
gh}FZs5 P appreciable growth 可观增长
^aDos9Sy V appreciable impact 显着影响
gLQWL}0O appreciable increase 可观增长
"uCx.Q9 ef appreciation 增值；升值
T1;yw1/m5\ appreciation against other currencies 相对其他货币升值
]y$D@/L@ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
. G1NY1\ appreciation tax 增值税
$Vbgfp~U- appropriation 拨款；拨用；拨付
673v appropriation account 拨款帐目
_%!C;`3Y Appropriation Bill 拨款法案
F8Y D: appropriation-in-aid system 补助拨款办法
q|om ^:n. approved assets 核准资产
~R/7J{Sg approved basket stock 认可一篮子证券
gE JmMh approved budget 核准预算
E8=.TM]L approved charitable donation 认可慈善捐款
%p"x|e approved charitable institution 认可慈善机构
'/SMqmi approved currency 核准货币；认可货币
a@zKi; approved estimates 核准预算
D TN @b! approved estimates of expenditure 核准开支预算
N7%J y?-+ approved overseas insurer 核准海外保险人
a2UER1Yp" approved overseas trust company 核准海外信托公司
7i~::Z < approved pooled investment fund 核准汇集投资基金
GY<Y, approved provident fund scheme 认可公积金计划
*-Y77p7u approved provision 核准拨款
P$2J`b[H$ approved redeemable share 核准可赎回股份
2Y&z}4'j approved regional stock 认可地区性证券
,]~iIoTi approved retirement scheme 认可退休金计划
WE4:Jy approved subordinated loan 核准附属贷款
{O#=%o[ arbitrage 套戥；套汇；套利
K8{ j oh arbitrageur 套戥者；套汇者
OCo=h|qBp arbitrary amount 临时款项
b=-<4Vu*\ arrangement 措施；安排；协定
Xca Y'k# arrears 欠款
?AyG! F arrears of pay 欠付薪酬
R+gh 2
6e arrears of revenue 逾期未收税款；逾期未收的帐项
t Q' E"u1 articles of association 组织章程；组织细则；组织章程细则
G=!Y ~q g Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
q NU\XO`H ascertainment of profit 确定利润
wsP3hE' ] "Asia Clear" “亚洲结算系统”
BkA>':bUr Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Uk-^n~y Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
jN 5Hku[? Asian Development Fund [ADF] 亚洲发展基金
tHXt*t zq Asian dollar bond 亚洲美元债券
V8NNIS Asian dollar market 亚洲美元市场
Vfp{7I$#6" Asian dollar rate 亚洲美元利率
q>r9ooN Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
B c*Rn3i@ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
j)C%zzBu( asked price 沽盘；喊价；索价；卖方报价
<|Bh;; assessable income 应评税入息
O9A.WSJ
>} assessable loss 应评税亏损
}{:H0)H* assessable profit 应评税利润
f&H):. assessable value 应评税值
v%/_*69a assessed profit 估定利润
Mmbb}(< assessed value 经评估价值
B!! xu assessment 评税；评定；估价；评税单
waQNX7Xdn assessment number 评税编号；估价编号
}Nl-3I.S^ assessment of additional tax 补加税评税
E92dSLhs5 assessment of performance 业绩评估；实绩评价
<y6M@(b Assessor 评税主任
:r:5a(sq asset price bubbles 资产价格泡沫
o9 # asset-backed securities 具资产保证的证券
-&M9Yg|Se assets accretion 资产增值
nmc=RK^cM assets and liabilities 资产与负债
:De}5BMy assets betterment statement 资产递增表；资产改进表
Z5[ t/ assets lending 实物放款；有抵押贷款
hBz~FB] ;& assets of the company passing on the death 死者去世时转移的公司资产
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assets pledged as security for liabilities 用作负债抵押的资产
ai`fP{WlX assets portfolio 资产投资组合
f<uLbJ6 assets price 资产价格
g!V;*[ assets quality 资产质素
2z:4\Y5 assets realization 资产变现
~{ *FjZ`h assets refinancing arrangement 资产再集资安排
D^04b< O<x assets securitization 资产证券化
f 7y1V(t assets situated outside Hong Kong 在香港以外地方的资产
^;c!)0Q<Z assets stripping 削减资产；拆卖资产
%@G<B assets value 资产值
*@dRL3c^= assignee 承让人
4kT| / bp assignment 转让；转让书；转让契
2hw3+ o6 assignment of interest 权益转让
=YB3^Z assignment of letters patent and trade mark 专利证书及商标转让
BGodrb1 assignment of property 物业转让；物业转让书
Y@TZReb assignment right 转让权
+0.$w assignor 转让人
bh6Mh< + associate 有联系的人；有关连人士；相联者；合伙人；联系人
g/mVd;#o Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
U p*p*(d3 associate member 附属会员
hrN r i$ associated body corporate 相联法人团体
|M[E ^ associated company 相联公司；联属公司
k^p|H: associated corporation 相联法团
MH 'S,^J Association of Chartered Certified Accountants [ACCA] [United Kingdom]
@GBS-iT 3 公认会计师公会〔英国〕
C "< l} Association of Futures Exchange Brokers 香港期货经纪协会
}7g\1l\ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
I`t"Na2i association of underwriters 承保人组织
0LrTYrlj assumption of control 接管
d&(GIH E&d assurance 担保；保险；转易；转易书
+yVz )
X assurance of interest 权益的转易
(Jo cnM|U at 19XX price 按一九ＸＸ年价格计算
x{Gb4=?l at a discount 按赔价计算；按贴水价格计算；打折扣
TRcY! at a premium 按溢价计算；按升水价格计算
C=h$8Q at call 通知付款；按通知
Dsm_T1X at constant market price 按固定市价计算
:v* _Ay at constant price 按固定价格计算
Ol~sCr at cost 按成本计算
s IY `H^ at current market price 按当时市价计算；按现时市价计算
)| XmF4R at current price 按当时价格计算；按现时价格计算
fR~_5 pt7 at factor cost 按要素成本计算；按生产要素成本计算
k5$_Q# at money-of-the-day price 按付款当日价格计算
)T(xQ2&r4 at or better 按指定或较佳价位〔买卖指令〕
vy,ER< at par 按面值计算；平价
w-AF5%gX at sight 见票即付
m%+W{N4Wb at the close 按收市盘
0 4x[@f` at the opening 按开市盘
C^aP)&
qt attestation 见证；见证条款
Q SW03/_f at-the-money option 平价期权
gPT-zul attorney 受权人；受托代表人
245(ajxHC attornment 新拥有人承认书
b kceR>h% attributable profit 可归属利润
{K09U^JU attributable share value 可归属股份价值
@7 " xDgA Auckland Stock Exchange 奥克兰证券交易所
yj `b-^$? auction 拍卖
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y>N [0 auctioneer 拍卖商
a ,#f%#J\ audit 审计；核数
I $n 0aR6 Audit Commission 审计署
0X ~
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
TixH Ehw 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〕
gkI(B2,/ audit review 帐目审查
b~Y$!fc Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
g*N~r['dZ audited account 审计帐目；经审计的帐目
NC>rZS] audited annual account 经审计的周年帐目
% rRYT8 audited balance sheet 经审计的资产负债表
m_W\jz??k auditor 核数师；核数主任；审计师
ipQJn_:2 auditor's certificate 核数师证明书；审计师证明书
w lAlIvIT auditor's report 核数师报告；审计师报告
8%_XJyg Aussie bond 澳元债券
?NGM<nK;7 austerity budget 紧缩预算
hW~,Uqy Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Cj _Q9/ Australia All Ordinaries Index 澳洲所有普通股票指数
ZK27^oG Australian Dollar [AUD] 澳元
`5r*4N< Australian Options Market 澳大利亚期权市场
zQ (li9 Australian Securities Commission 澳洲证券事务监察委员会
);kO2 7dg Australian Society of Certified Practising Accountants 澳洲执业会计师公会
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)k9* Australian Stock Exchange 澳大利亚证券交易所
qy`@\)S/5 Austrian Schilling [ATS] 奥地利先令
Ih ;6(5z authentication 认证；鉴证
`ihlKFX authority to purchase 委托购买证；委购书
`pn]jpW9 authorization 认可；核准；授权；授权书
ua /A &XQx authorization by direction 指示授权
ecA:y! N authorization by instruction 指令授权
g:dw% h authorization by warrant 令状授权
"w*VyD authorization of unit trust 单位信托的认可
`4'v)!? authorized agent 指定代理人
^ ' lx5+- authorized capital 法定资本
\;&j;"c,W authorized clerk 出市员
:2^%^3 +V authorized dealer 认可交易商
KqP! ={>" authorized financial institution 认可财务机构
SuB;Nb7r` authorized fund 认可基金
JX7_/P authorized fund house 获授权的基金公司；认可基金公司
|qH -^b.F authorized institution 认可机构
Sqed* authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
L p 5LRw authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
>to NGGU=~ authorized insurer 获授权保险人；获认可承保人
[< }:b>a authorized investment 特准投资项目
x>A(016:C authorized person 获授权人
/1zi(z
authorized representative 获授权代表
.5 p"o- :D authorized share capital 法定股本
MH. ,dB& automated quotation system 自动报价系统
2 oXsPrtZ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
*TfXMN ?w 自动交易系统〔香港期货交易所有限公司〕
5n"b$hMF automatic adjustment mechanism 自动调整机制
89v9BWF automatic adjustment system 自动调整系统
e 4b`C>> Automatic Clearing House 自动票据交换所
6H+gFXIv automatic exchange rates accumulation system 自动化汇率累集系统
b] DF7 U Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
% `F6>J automatic teller machine [ATM] 自动柜员机
^Y8?iC<+ autopay 自动转帐
b6RuYwHWV0 available assets 可用资产
{VE\}zKF available fiscal reserve 现存财政储备
#Q.A)5_ available profit 可用利润
"EQ`Q=8 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
cgNK67"( average 平均；平均数；海损
x~j>Lvw L average basic salary 平均基本薪金
s]#D;i8 average consumer expenditure 平均消费开支；一般消费开支
hk 3}}jc average cost 平均成本
3BAls+<p o average cost of land production 增辟土地平均成本
q!\K!W \ average daily turnover 平均每日成交额
\rn:/ average daily wage rate 平均每日工资率
|a%&7-; average expenditure pattern 平均开支模式
TppR \[4] average growth rate 平均增长率
{ " woBOaA average net fixed assets 固定资产平均净值
( n;# Z, average of relatives 相对价格平均数
=H%c/Jty average price 平均价格
g ,h'K average propensity to consume 平均消费倾向；一般消费倾向
Wz)s# average propensity to save 平均储蓄倾向；一般储蓄倾向
_Jx.?8 average rate 平均率
T?4M Fx# average revenue 平均收入；平均收益
bX6eNk-L average stock 平均库存；平均存货
2 DJs '"8 average yearly rent 平均年租
7m~.V[l1 avoidance of double taxation 避免双重课税
y2;uG2IS_g avoidance of tax 避税
