A:
_KM $u>B8 A share Ａ股；甲类股份
\;B$hT7z* abatement of tax 减税；减扣免税额
Zn<(,e ABN AMRO Bank N.V. 荷兰银行
G x h~ above-the-line expenditure 线上项目支出；经常预算支出
4j@kMe;RjZ above-the-line receipt 线上项目收入；经常预算收入
yS uLt@X ABSA Asia Limited 南非联合亚洲有限公司
zA'gb'MmW absolute change 绝对数值变更
Ef_F#X0# absolute expenditure 实际开支
L=$?q/=- absolute guideline figure 绝对准则数字
-M1~iOb absolute interest 绝对权益
Hc&uE3=%sL absolute order of discharge 绝对破产解除令
S QM(8*:X absolute profit margin 绝对利润幅度
WJY4>7}{B@ absolute value 实值；绝对值
R%)2(\ absolutely vested interest 绝对既得权益
RlslF9f absorbed cost 已吸收成本；已分摊成本
j""y2c1 absorption 吸收；分摊；合并
Y( V3P nH absorption rate 吸收率；摊配率；分摊率
LG Y!j_bD ACB Finance Limited 亚洲商业财务有限公司
Qw6KX#n acceptable form of reciprocity 合理的互惠条件
p-i.ITRS acceptable rate 适当利率；适当汇率
|auX*hb9 acceptance agreement 承兑协议
I_zk' acceptance for honour 参加承兑
Vyq#p9Q acceptor 承兑人；接受人；受票人
-l P ) acceptor for honour 参加承兑人
w$b+R8.n) accident insurance 意外保险
{7K'<ti Accident Insurance Association of Hong Kong 香港意外保险公会
oc3dd "8}@ accident insurance scheme 意外保险计划
l6 S19Kv accident year basis 意外年度基准
e\^g|60f_ accommodation 通融；贷款
w]W `R. accommodation bill 通融票据；空头票据
[V2omSZo accommodation party 汇票代发人
~E<PtDab account balance 帐户余额；帐户结余
GTp?)nh^ account book 帐簿
(pT(&/\8 account collected in advance 预收款项
co$Hi9JE account current book 往来帐簿
z|G|Y 22 account of after-acquired property 事后取得的财产报告
}rKJeOo^x? account of defaulter 拖欠帐目
,# P,B ;r~ account payable 应付帐款
&Hlm{FHU account payee only [A/C payee only] 只可转帐；存入收款人帐户
k%Ma 4_Z account receivable 应收帐款
<m Ju v account receivable report 应收帐款报表
+3/k/W
account statement 结单；帐单；会计财务报表
*w'q account title 帐户名称；会计科目
SG
dfhno; accountant's report 会计师报告
aDN6MZ M Accountant's Report Rules 会计师报告规则
2,8/Cb accounting and auditing procedure 会计与审计程序；会计与核数程序
*l> [`U+ Accounting Arrangements 《会计安排》
IDGQIg accounting basis 会计基础
|5}rX!wS4 accounting by Official Receiver 破产管理署署长呈交的帐目
~),;QQ, Accounting Circular 《会计通告》
j.=UI-&m accounting class 会计类别
|<j ,Tr1[ accounting date 记帐日期；会计结算日期
!"`@sd ~ accounting for money 款项核算
Q
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Accounting Officer 会计主任
[l8V<*x%S9 accounting period 会计报告期；会计期
v+!y;N;Q
accounting policy 会计政策；会计方针
fCt^FU accounting practice 会计惯例
(C-,ljY accounting principle 会计准则
DD12pL{QA accounting record 会计记录
zz(!t eBC accounting report 会计报告
2~G,Ia Accounting Services Branch [Treasury] 会计事务部〔库务署〕
X
zi'Lu ` Accounting Society of China 中国会计学会
IgPV # accounting statement 会计报表
d] O_E4X* accounting system 会计制度；会计系统
T:K" accounting transaction 会计事项；帐务交易
#D|!
.I) accounting treatment 会计处理
Z/89&Uy`h accounting year 会计年度
kfMhw M8kP accretion 增值；添加
RLYU\@kK? accrual 应计项目；应累算数目
18DTv6?QG accrual basis 应计制；权责发生制
a )3O? Y accrual basis accounting 应计制会计；权责发生制会计
Vl5SL{+D accrue 应累算；应计
5cyddlaat accrued benefit 应累算利益
o }9M`[ accrued charges 应计费用
2Ueq6IuQ accrued cumulative preference share dividend 应累算的累积优先股股息
!Y ;H(.A/ accrued expenses 应累算费用
T[5 gom accrued interest payable 应付利息；应计未付利息
P &;y]
,)E accrued interest receivable 应收利息；应计未收利息
Od0S2hHO accrued right 累算权益
Q!4i_)r M accruing profit 应累算的利润
${A5- accumulated fiscal reserve 累积财政储备
G0_&gx` accumulated profit 累积利润；滚存溢利
,{.zh&=4 accumulated reserve 累积储备
U0NOU# accumulation of surplus income 累积收益盈余
:V&N\>Wo acquired assets 既得资产
[D*J[?yt acquisition 收购；购置；取得
uL2" StW acquisition cost 购置成本
1*C:h g@ acquisition expenses 购置费用
Zu \p;!e acquisition of 100% interest 收购全部股权
Q0pC4WJ` acquisition of control 取得控制权
Q)x?B]b- acquisition of fixed assets 购置固定资产
w{k1Y+1 acquisition of shell “买壳”
1a7!4)\ acquisition price 收购价
u]
F7 0C^~ act of God 天灾
Ni+3b acting partner 执事合伙人
I#"t'=9H active market 买卖活跃的市场；交投畅旺的市场；旺市
zq,iLoY[R active partner 积极参与的合伙人
iP<k1#k active trading 交投活跃
>;&Gz-lm actual circulation 实际流通
|HrM_h<X actual cost 实际成本
;EgzC^2e actual expenditure 实际开支；实际支出
`^v4zWDK actual income 实际入息；实际收入；实际收益
S304ncS|M actual market 现货市场
u9TzZ actual price 现货价；实际价格
G 6Wx3~ actual profit 实际利润
( MB`hk-d actual quotation 实盘；实际价位；实际报价
W3 ^z Ij actual year basis 按实际年度计算
`d75@ 0: actuals 实货
c5X`_ actuarial investigation 精算调查
m! rwG( actuarial principle 精算原则
F0@Qgk]\ actuarial report 精算师报告
@@'nit Actuarial Society of Hong Kong 香港精算学会
uW UR3n actuarial valuation 精算师估值
Dc5bkm actuary 精算师
M ,c rz ad referendum agreement 暂定协议；有待覆核的协定
Up<~0 ad valorem duty 从价税；按值征税
H H"$#T^- ad valorem duty system 从价税制
, p_G/ OU
ad valorem fee 从价费
/n c~T3j ad valorem tariff 从价关税
{*N^C@ additional allowance 额外免税额
; ( K additional amount for unexpired risk 未过期风险的额外款额
! mm5I#s additional assessable profit 补加应评税利润
q\a[S* additional assessment 补加评税
K R&s? additional commitment 额外承担
dSwm|kIa additional commitment vote 额外承担拨款
M{] e 5+ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
92!JKZe
additional dependent parent allowance 供养父母额外免税额
Xc\* 9XV: additional provision 额外拨款
kt :)W])V additional stamp duty 附加印花税
UE^D2 u additional tax 补加税罚款；补加税款
+AB6 lv Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
rFhW^f P/ adjudged bankrupt 被裁定破产
L'>s( C R adjudicated bankrupt 裁定破产人
1<`9HCm adjudication fee 裁定费；评定印花税额手续费；评估契据费
;_iPm?Y8 adjudication of bankruptcy 裁定破产；宣告破产
-<_7\09 adjudication of insolvency 裁定无力偿还债务
ue@8voZhS/ adjusted actual 经调整的实数；调整后的实数
WElr k:b adjusted current assets 经调整的流动资产；调整后的流动资产
jRofG' adjusted figure 经调整的数字；调整后的数额
g]za"U|g adjusted liabilities 经调整的负债；调整后的负债
0Qm"n6NQ adjusted loss 经调整的亏损；调整后的亏损
j8pFgnQ 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
_WK J<dB < adjusted profit 经调整的利润；调整后的利润
!/947Rn adjusted surplus 经调整的盈余额；调整后的盈余额
DMB"Y, adjusted value 经调整的价值；调整后的价值
C*7!dW6 adjustment 调整；修订；理算〔保险〕
.AXdo'&2i adjustment centre 调剂中心
T'8RkDI}- adjustment lag 调整过程的时间差距；调整时差
&ik$L!iX adjustment mechanism 调整机制
]pWP?Ws adjustment of loss 亏损调整
&} , *\Oj adjustment process 调整过程；调整程序
opdu=i=E adjustment range 调整幅度
!6Q `>s] administered exchange rate 受管制汇率
\ E Z+#3u Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
BjiYv}J administration expenses 行政费用
,*dzJT$k administration fee 手续费；行政费
F+Z2U/'a administration in bankruptcy 破产管理
Y~az!8j;Z administration order 遗产管理令
}&1Iyb administrator 管理人；遗产管理人
*wwhZe4V administrator of the estate 遗产管理人
y?>#t^ admission of debt 债项承认书
27>a#vCT admission of proof 接纳债权证明
co/7l sW
advance 放贷款项；垫付款项；预支款项；预付款项
=N_,l'U\^ advance account 暂支帐目；预付款帐户
9 RxO7K advance compensation 预付补偿金
*xcP` advance from shareholder 股东垫款
;W 0]66& advance pending reimbursement 预支以待日后付还
\OcMiuw advanced economy 先进经济体系
H>?F8R_iq advancement 预付；预付财产
_S"f_W advances warrant 垫款令
Y;,Hzmbs6w advancing 贷出
l)Zs-V!M^\ adverse balance 逆差
%fv)7 CRM adverse exchange 逆汇
{]^2R>0Q advertisement addressed to shareholders 在报章刊登的致股东通告
`@|w>8bMz{ advice for collection 托收通知书
?vu_k 'io advice of drawing 提款通知书；汇票通知书
>Rt9xP advice of payment 付款通知
t^.'>RwW| Advisory Committee [Securities and Futures Commission]
)Pl i}) 谘询委员会〔证券及期货事务监察委员会〕
vBNZ<L\|a Advisory Committee on Diversification 经济多元化谘询委员会
}~Q5Y3]#~ affidavit 誓章；遗产申报誓章
5 [4Z=RP affidavit of no receipt 述明无收款的誓章
_UkmYZ/ affiliate 联号；联营公司；附属公司
) r9b:c\ affiliated company 附属公司；联号；联营公司
o 7G> y#Y affirmation [estate duty] 非宗教式宣誓〔遗产税〕
I] X affordability 负担能力
cOkgoL" 4 African Development Bank [AfDB] 非洲开发银行
H?uukmZl after-acquired property 事后取得的财产
!%xP}{(7 after-hours dealing 市后交易
' "'Btxz after-tax profit 税后盈利；税后利润；税后溢利
<qhBc:kc agency agreement 代理协议
.Pw%DZ' agency expenses 代理机构的开支
iITp**l agency fee 代理费
C0fmmI0z~ Agency Law 《代理法》
!8*Mc O I agent 代理人；承销人
Q2/.6 O8 agent of company 公司代理人
~F w<eY agent's fee 代理人费；经纪费
] TSg!H aggregate 总计；总数；总体数字
$b>}C= gt aggregate amount 总款额；总额
HM&1y ubh# aggregate assets and liabilities 总体资产与负债
qzK("d aggregate at constant price 按固定价格计算的总体数字
xQu
eE { aggregate demand 总需求
/APcL5:= aggregate gross position 总持仓量
aI (>]sWJ aggregate limit 总限额
,+._;[k aggregate of salaries tax 合计薪俸税
z856 nl aggregate performance 总体表现；总体业绩
>|3a
9S aggregate supply 总体供应
rGlRAn#?, aggregate surplus 总盈余
5j{N p,K aggregate total 整体总额
\dq! q=b\ aggregate value 总值；合计价值
ug *D52? aggregated basis 合计基准
s
/%:dnij aggregated net chargeable income 合计应课税入息实额
zX kx7d8 aggregation 合并计算；合计；总和
Sdd9Dv?! aggregation of incomes of husband and wife 夫妇入息合并计算
Y-p<qL|_ aggregation of property 财产的总和
\k @Z7+&7 agio 差价；贴水
dB ;3.<S= 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》
"&lN\&: Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Z0R eWrl;` 《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》
)ofm_R'q* Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
#tjmWGo, 《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》
*
OsU Y=; Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
o>c ^aRZ{ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
0xpx(T[ agreement for a settlement 授产协议
TfRGA (+# agreement for assignment 转让协议
f v LC_'M agreement for sale 售卖协议；买卖协议
+ a|/l agreement for sale and purchase 买卖协议
}Qr ab#v agreement for the payment of interest 支付利息协议
'#Dg8/r! agreement for the repayment of money 还款协议
{J]-<:XD agreement of reinsurance 再保险协议
Pu XUuJx( Agricultural Bank of China 中国农业银行
:Q@ )*kQH air passenger departure tax 飞机乘客离境税
aMK~1]Cx Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
5H lWfD airport tax 机场税
ksWSM xm alcohol duty 酒精税
X=~V6m alienation 让与；让渡；转让
b |7ja_ alimony 生活费；赡养费
Y ) b@0' All Ordinaries Index [AOI] 所有普通股指数
ZPO|<u R all risks 全险；综合险
KJh,,xI>by All Sales Record for Stock Market 《股票市场成交报告》
mm[SBiFO\ Allied Capital Resources Limited 新联财务有限公司
dDt Fx2(R all-items index [Consumer Price Index] 总指数〔消费物价指数〕
7=P^_LcU allocation letter 拨款信件
t `|,6qEG allocation of fund 分配款项；预留款项
V U~Dk);Bv allocation of profit 利润分配；溢利分配
$h28(K% allocation warrant 拨款令
C 3VLV&wF allotment 分配；配股
:b/jNHJU allotment notice 股份配售通知；配股通知
~xyw>m+o. allotment of shares 股份分配
v6uxxsI>Hm allowable 可获宽免；免税的
t Fg X\4 allowable business loss 可扣除的营业亏损
f h<*8w0H allowable expenses 可扣税的支出
o a<q / allowance 免税额；津贴；备抵；准备金
"T6# allowance for debts 债项的免税额
N/~N7MwJj allowance for depreciation by wear and tear 耗损折旧免税额
%<Q*Jf allowance for funeral expenses 殡殓费的免税额
27 Gh E allowance for inflation 为通货膨胀而预留的款项；通胀准备金
I@ \#up} allowance for repairs and outgoings 修葺及支出方面的免税额
"5!BU& allowance to debtor 给债务人的津贴
.g% Y@r)=5 alteration of capital 资本更改
vtxvS3
alternate trustee 候补受托人
|L:Cn J amalgamation 合并
1 W'F3 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ftZj}|R! ambit of charges 征税范围；收费范围
{C Uk1 + amended valuation 经修订的估值
l1 +[ American Commodities Exchange 美国商品交易所
4]&<?"LSK American Express Bank Limited 美国运通银行
Cg!^S(U4 American Stock Exchange 美国证券交易所
or_+2aG amortization 摊销
c3xl9S,5 amount due from banks 存放银行同业的款项
HGDV O Jq amount due from banks abroad 存放海外银行同业的款项
>SCGK_Cr2 amount due from holding companies 控股公司欠款
?tYpc_p# amount due from local banks 存放本港银行同业的款项
UAYd? r amount due to banks 银行同业的存款
:w-`PY J%G amount due to banks abroad 海外银行同业的存款
Jb(Y,LO^ amount due to holding companies 控股公司存款
5/I_w 0 amount due to local banks 本港银行同业的存款
WDx
Mo` zT amount due to outport banks 外埠银行同业的存款
?Zcj}e.r amount for note issue 发行纸币的款额
KMjg;! y amount of bond 担保契据的款额
RKTb' 3H amount of consideration 代价款额
smU4jh9S amount of contribution 供款数额
$v27]"] amount of indebtedness 负债款额
0 bSA_ amount of principal of the loan 贷款本金额
l]#!+@ amount of rates chargeable 应征差饷数额
c^.l 2Q! amount of share capital 股本额
&%F@O<: amount of sums assured 承保款额
30F!kP*E amount of variation 变动幅度
&M"ouy Zo9 amount of vote 拨款数额
wH6u5*$p amount payable 应付款额
\2X$C#8E amount receivable 应收款额
F 3RB Amsterdam Stock Exchange 阿姆斯特丹证券交易所
F0dI/+ analysis 分析
3$p#;a:=n ancillary risk 附属风险
*l>0t]5YH annual account 周年帐目；周年帐目报表；年度决算；年结
i~yX tya annual accounting date 年结日期
,M6ZZ* ,e annual allowance 每年免税额；年积金；年度津贴；年津
4j'd3WGpbN annual balance 年度余额
' UMFS annual disposable income 每年可动用收入
faJM^ u annual estimates 周年预算
kE)!<1yy2 annual fee 年费
8{I"q [ GZ annual general meeting 周年大会
FY#!N
L annual growth rate 年增率；每年增长率
=@ r--E annual long-term supplement 长期个案每年补助金
?nFO:N< annual pensionable emolument 可供计算退休金的年薪
xJ(:m<z annual report 年报
aXR%;]<Dw Annual Report on the Consumer Price Index 《消费物价指数年报》
t[C1z annual return 周年报表；周年申报表；每年报税表格
d'HOpJE Annual Return Rules 《周年报表规则》
d53 L65[ annual review of consumer prices 每年消费物价回顾
4%ZM:/ annual roll-forward basis 逐年延展方式
y?z\L annual salary 年薪
\0*l,i1 & annual statement 年度报表；年度决算表
XGs^rIf 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_GOy1- annuitant 年金受益人
m J annuity 年金
/iM$Tb5 annuity contract 年金合约
79 Bg]~}Z annuity on human life 人寿年金
@h9MxCE! antecedent debt 先前的债项
Of7 +/U V ante-dated cheque 倒填日期支票
e<\<,)9@/ anticipated expenditure 预期开支
|X (2Zv^O anticipated net profit 预期纯利
/Jlv"R 1, anticipated revenue 预期收入
eti `O anti-inflation measure 反通货膨胀措施
t/p $ anti-inflationary stance 反通货膨胀立场
1~5trsB+5 apparent deficit 表面赤字
G$JFuz)| apparent financial solvency 表面偿债能力
Omy t2`q apparent partner 表面合伙人
IF_D Z application for personal assessment 个人入息课税申请书
;# anZC; application of fund 资金应用
8L {u}|{ application to release as liquidator and to destruct the books of accounts and documents
)iLM]m 申请免除清盘人职务及毁灭帐簿与文件
D-ADv3E, appointed actuary 委任精算师
I4e+$bU3 appointed auditor 委任核数师；委任审计师
^^?q$1k6r* appointed trustee 委任的受托人
<$Yi ]ty appointer 委任人
8 %Sb+w07 apportioned pro rata 按比例分摊
Y& {|Sw7? apportionment 分配；分摊
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Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
mN}7H:, apportionment formula 分摊方程式
1Ix 3i9 apportionment of estate duty 遗产税的分摊
W)=%mdxW 0 appraisal 估价；评估
k3hkk:W appreciable growth 可观增长
Ill[]O appreciable impact 显着影响
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7 appreciable increase 可观增长
}KB[B appreciation 增值；升值
.b>TK appreciation against other currencies 相对其他货币升值
X"*^l_9-v appreciation of the exchange value of Hong Kong dollar 港元汇值上升
<@#PF$! appreciation tax 增值税
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"=!' appropriation 拨款；拨用；拨付
M <`|CVl appropriation account 拨款帐目
W{Q)- y Appropriation Bill 拨款法案
pj{\T?( appropriation-in-aid system 补助拨款办法
@u9Mks|{ approved assets 核准资产
]H[8Z|i"" approved basket stock 认可一篮子证券
/9 hR approved budget 核准预算
k
onoI&kV| approved charitable donation 认可慈善捐款
Vz :_mKA approved charitable institution 认可慈善机构
P:!) 9/.2 approved currency 核准货币；认可货币
C7qYiSv approved estimates 核准预算
's%q approved estimates of expenditure 核准开支预算
ygViPz<J approved overseas insurer 核准海外保险人
y\ PxR708 approved overseas trust company 核准海外信托公司
;A#~` P approved pooled investment fund 核准汇集投资基金
:)c80`-E approved provident fund scheme 认可公积金计划
Ot9V< D6h approved provision 核准拨款
f(:1yl\a approved redeemable share 核准可赎回股份
bXdY\&fE approved regional stock 认可地区性证券
RUXCq`)"< approved retirement scheme 认可退休金计划
+x1/-J8_sg approved subordinated loan 核准附属贷款
0|Uc d arbitrage 套戥；套汇；套利
8jnz}aBd arbitrageur 套戥者；套汇者
!1 :@8q arbitrary amount 临时款项
w]!0< arrangement 措施；安排；协定
R}{GwbF_\ arrears 欠款
8l) arrears of pay 欠付薪酬
j6>tH"i arrears of revenue 逾期未收税款；逾期未收的帐项
%_f;G+fK\p articles of association 组织章程；组织细则；组织章程细则
.9M.| Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
U[8{_h<# ascertainment of profit 确定利润
fE25(wCz7 "Asia Clear" “亚洲结算系统”
Yp5L+~J[ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
=3'(A14C= Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
kX;$}7n Asian Development Fund [ADF] 亚洲发展基金
])T/sO#' Asian dollar bond 亚洲美元债券
C1B'#F9EO Asian dollar market 亚洲美元市场
T9jw X:n Asian dollar rate 亚洲美元利率
TQ'E5^ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
e!0OW7 kV Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
r6Nm!Bq7 asked price 沽盘；喊价；索价；卖方报价
r"_Y3SxxL assessable income 应评税入息
l4T:d^Eb assessable loss 应评税亏损
|E^|X!+9 assessable profit 应评税利润
/1.rz{wpb assessable value 应评税值
=*MR(b> assessed profit 估定利润
vr IV%l= assessed value 经评估价值
2*OxA%QELM assessment 评税；评定；估价；评税单
8z T0_vw assessment number 评税编号；估价编号
Ft-6m% assessment of additional tax 补加税评税
x)viY5vjH assessment of performance 业绩评估；实绩评价
I:;+ n^N ? Assessor 评税主任
] b1Li} asset price bubbles 资产价格泡沫
.Q\\dESn" asset-backed securities 具资产保证的证券
ZBM!MSf: assets accretion 资产增值
'mV:@].le assets and liabilities 资产与负债
q627< assets betterment statement 资产递增表；资产改进表
e}" wL g] assets lending 实物放款；有抵押贷款
tOg=zXm assets of the company passing on the death 死者去世时转移的公司资产
v\0^mp assets pledged as security for liabilities 用作负债抵押的资产
gGfq6{9g assets portfolio 资产投资组合
(F&YdWe: assets price 资产价格
=,:K) assets quality 资产质素
,2zKQ2 z assets realization 资产变现
BK b <2 assets refinancing arrangement 资产再集资安排
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3{/ assets securitization 资产证券化
(!</%^ZI assets situated outside Hong Kong 在香港以外地方的资产
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hr@g assets stripping 削减资产；拆卖资产
Yj8& assets value 资产值
dY'Y5Th~ assignee 承让人
n|KKby.$ assignment 转让；转让书；转让契
qgexb\x\4 assignment of interest 权益转让
e\N0@ assignment of letters patent and trade mark 专利证书及商标转让
w}k B6o] assignment of property 物业转让；物业转让书
]|LgVXEpx assignment right 转让权
T$ c+m\j6 assignor 转让人
U[fSQ` &D associate 有联系的人；有关连人士；相联者；合伙人；联系人
O),I[kb Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
vLn> 4SK associate member 附属会员
<\D Uo0]J associated body corporate 相联法人团体
GOr}/y; associated company 相联公司；联属公司
VGJDqm! associated corporation 相联法团
_rjB c ;a Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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公认会计师公会〔英国〕
Zi 1YZxF`Y Association of Futures Exchange Brokers 香港期货经纪协会
fM:80bn L+ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
2OC dG association of underwriters 承保人组织
RKe?. assumption of control 接管
[%~NM/xu< assurance 担保；保险；转易；转易书
A u=kSSB assurance of interest 权益的转易
aBlbg3 q at 19XX price 按一九ＸＸ年价格计算
d*9j77C ] at a discount 按赔价计算；按贴水价格计算；打折扣
[V5-%w ^ at a premium 按溢价计算；按升水价格计算
CWMlZ VG at call 通知付款；按通知
~@fanR = at constant market price 按固定市价计算
vKkf2 7 at constant price 按固定价格计算
:?#cDyW) at cost 按成本计算
0O;
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N|N/) at current price 按当时价格计算；按现时价格计算
.v
l="< at factor cost 按要素成本计算；按生产要素成本计算
"m>};.lj at money-of-the-day price 按付款当日价格计算
Sf/W9Jw at or better 按指定或较佳价位〔买卖指令〕
\e0x ,2 at par 按面值计算；平价
_IKQ3 6= at sight 见票即付
ca}S{" at the close 按收市盘
C->[$HcRa at the opening 按开市盘
uXNp!t Y attestation 见证；见证条款
4K #^dJnC at-the-money option 平价期权
.~ ,^u attorney 受权人；受托代表人
V=9Bto00 attornment 新拥有人承认书
}wL3mVz attributable profit 可归属利润
4 Q&mC" attributable share value 可归属股份价值
opnkmM&[ Auckland Stock Exchange 奥克兰证券交易所
MM*-i= auction 拍卖
,O9`X6rh' auctioneer 拍卖商
05 g?jV audit 审计；核数
u[J7Y Audit Commission 审计署
x`3. Wu\ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
P.1Qc)m4 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
d!!3"{' audit review 帐目审查
+ 1f{ _v Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
f>4+,@G audited account 审计帐目；经审计的帐目
ds')PIj audited annual account 经审计的周年帐目
d-i&k(M audited balance sheet 经审计的资产负债表
|{!Ns +' auditor 核数师；核数主任；审计师
o HRbAE^ auditor's certificate 核数师证明书；审计师证明书
qKx59 auditor's report 核数师报告；审计师报告
Oo$%Yh 51~ Aussie bond 澳元债券
eo ]a'J9( austerity budget 紧缩预算
x"!#_0TT} Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
4SBLu%=s% Australia All Ordinaries Index 澳洲所有普通股票指数
Qv=B q{N Australian Dollar [AUD] 澳元
?e2Y`0 Australian Options Market 澳大利亚期权市场
7t+]z) Australian Securities Commission 澳洲证券事务监察委员会
lDH_ Y]bM Australian Society of Certified Practising Accountants 澳洲执业会计师公会
E =
^-Z Australian Stock Exchange 澳大利亚证券交易所
EK .c+Or, Austrian Schilling [ATS] 奥地利先令
;<~j)8 authentication 认证；鉴证
; ? j~8 authority to purchase 委托购买证；委购书
qG*_w
RF authorization 认可；核准；授权；授权书
`F@f?*s: authorization by direction 指示授权
yT 2vO_rH authorization by instruction 指令授权
"rf\' 9= authorization by warrant 令状授权
GMy oSe%1/ authorization of unit trust 单位信托的认可
{AtfK>D authorized agent 指定代理人
s u%Z{f)# authorized capital 法定资本
1 =- X<M75 authorized clerk 出市员
) /
n29] authorized dealer 认可交易商
0-lPhnrp authorized financial institution 认可财务机构
n *Q4G}p authorized fund 认可基金
>02i8:Tp5K authorized fund house 获授权的基金公司；认可基金公司
,at-ci\' authorized institution 认可机构
b^;N>zx authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
}v,W-g A authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
(
/
G)" ] authorized insurer 获授权保险人；获认可承保人
fCs\Q authorized investment 特准投资项目
Q=MCMe authorized person 获授权人
sCL/pb] authorized representative 获授权代表
18J.vcP authorized share capital 法定股本
J J*0M(GG automated quotation system 自动报价系统
XC 57];- Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
U8C w7u2 自动交易系统〔香港期货交易所有限公司〕
p C55 Ec< automatic adjustment mechanism 自动调整机制
lxr@ [VQ automatic adjustment system 自动调整系统
rZb _1E< Automatic Clearing House 自动票据交换所
l6 yB_ M automatic exchange rates accumulation system 自动化汇率累集系统
~x9 W{B] Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
deHY8x5uI automatic teller machine [ATM] 自动柜员机
ysQEJm^|-u autopay 自动转帐
8UjCX[v available assets 可用资产
t
Qp* ' available fiscal reserve 现存财政储备
t=A E7 available profit 可用利润
|~Htj4K/ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
LAOdH/*: average 平均；平均数；海损
z 2"2tFK average basic salary 平均基本薪金
#wq;^)> average consumer expenditure 平均消费开支；一般消费开支
F<H`8*q9 average cost 平均成本
%'$cH$%~J
average cost of land production 增辟土地平均成本
*#3voJjV( average daily turnover 平均每日成交额
^O sd/g average daily wage rate 平均每日工资率
=]2
b 8 average expenditure pattern 平均开支模式
l; .[W| average growth rate 平均增长率
G}Q}H* average net fixed assets 固定资产平均净值
}:K\)Pd average of relatives 相对价格平均数
Z^jGT+ 2 average price 平均价格
q{jk.:;' average propensity to consume 平均消费倾向；一般消费倾向
qQ2 average propensity to save 平均储蓄倾向；一般储蓄倾向
:XNK-A W average rate 平均率
4'd;'SvF average revenue 平均收入；平均收益
P6.) P|n7= average stock 平均库存；平均存货
1e+h9|hGYw average yearly rent 平均年租
0 Ax>gj-` avoidance of double taxation 避免双重课税
Hz8Jgp avoidance of tax 避税
