A:
~E vGNnTL A share Ａ股；甲类股份
x cZF_elt7 abatement of tax 减税；减扣免税额
6TXTJ]er ABN AMRO Bank N.V. 荷兰银行
7& w[h4Lw above-the-line expenditure 线上项目支出；经常预算支出
RX^Xtc" above-the-line receipt 线上项目收入；经常预算收入
a1Q W0d ABSA Asia Limited 南非联合亚洲有限公司
|0X~D}r|J absolute change 绝对数值变更
ta'wX absolute expenditure 实际开支
0bSnD|#I absolute guideline figure 绝对准则数字
# $'H?lO absolute interest 绝对权益
QBfo=9[=e absolute order of discharge 绝对破产解除令
-3m!970 absolute profit margin 绝对利润幅度
t8. 3 absolute value 实值；绝对值
af u!.}4Ct absolutely vested interest 绝对既得权益
,Vof<,x0 absorbed cost 已吸收成本；已分摊成本
}KNBqPo4B absorption 吸收；分摊；合并
ZqjLZ9?q absorption rate 吸收率；摊配率；分摊率
: &~LPmJ ACB Finance Limited 亚洲商业财务有限公司
$U)nrn i acceptable form of reciprocity 合理的互惠条件
}gE^HH' acceptable rate 适当利率；适当汇率
<7gv<N6BQf acceptance agreement 承兑协议
"x0KiIoPk acceptance for honour 参加承兑
vWL| vR acceptor 承兑人；接受人；受票人
ZG~d<kM&8s acceptor for honour 参加承兑人
`}FZ;q3DP accident insurance 意外保险
/*GCuc| Accident Insurance Association of Hong Kong 香港意外保险公会
R:f ,g2 accident insurance scheme 意外保险计划
m9-=Y{&/ accident year basis 意外年度基准
!HP=Rgh accommodation 通融；贷款
dVn_+1\L accommodation bill 通融票据；空头票据
hrXk 7}9 accommodation party 汇票代发人
o]GZq.. account balance 帐户余额；帐户结余
Q|U
[|U account book 帐簿
kQn}lD account collected in advance 预收款项
@%fL*^yr;C account current book 往来帐簿
6*
0vUy*" account of after-acquired property 事后取得的财产报告
>Nx4 +| account of defaulter 拖欠帐目
p9 S>H account payable 应付帐款
T`]P5Bk8r account payee only [A/C payee only] 只可转帐；存入收款人帐户
k[f_7lJ2 account receivable 应收帐款
][Y C.J account receivable report 应收帐款报表
ft4hzmuzM account statement 结单；帐单；会计财务报表
$s 'n]]Wq account title 帐户名称；会计科目
g8" H{u accountant's report 会计师报告
JBLh4c3 Accountant's Report Rules 会计师报告规则
C 5e;U accounting and auditing procedure 会计与审计程序；会计与核数程序
M 5`hMfg Accounting Arrangements 《会计安排》
Oq)7XL4 accounting basis 会计基础
x,fL65 6t accounting by Official Receiver 破产管理署署长呈交的帐目
WSGho(\ Accounting Circular 《会计通告》
.Sv/0&O accounting class 会计类别
k]2_vk^ accounting date 记帐日期；会计结算日期
MN: LL
< accounting for money 款项核算
E Q:6R|L Accounting Officer 会计主任
'q@vTM'- accounting period 会计报告期；会计期
rD9:4W`^ accounting policy 会计政策；会计方针
aY6F4,7/B accounting practice 会计惯例
n8`WU3& accounting principle 会计准则
J6<O|ng:: accounting record 会计记录
#]Jg> accounting report 会计报告
.>LJ(Sx9b Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Z'|k M! Accounting Society of China 中国会计学会
\l`{u)V accounting statement 会计报表
bL+}n8B accounting system 会计制度；会计系统
6)>otB 8)J accounting transaction 会计事项；帐务交易
of Pv?_ @ accounting treatment 会计处理
y!
QYdf? accounting year 会计年度
_6g(C_m'T? accretion 增值；添加
${gO=Z accrual 应计项目；应累算数目
?}, RN accrual basis 应计制；权责发生制
$ ?|;w,%I accrual basis accounting 应计制会计；权责发生制会计
8xkLfN|N=
accrue 应累算；应计
U *go}dt"5 accrued benefit 应累算利益
U"~W3vwJ accrued charges 应计费用
KleiX7 accrued cumulative preference share dividend 应累算的累积优先股股息
T8yMaC accrued expenses 应累算费用
io@f5E+? accrued interest payable 应付利息；应计未付利息
fVdu9 l accrued interest receivable 应收利息；应计未收利息
eo.B0NZsF accrued right 累算权益
yM,Y8^ accruing profit 应累算的利润
D_`NCnYG accumulated fiscal reserve 累积财政储备
su3Wk,MLP accumulated profit 累积利润；滚存溢利
L^bX[.uZw accumulated reserve 累积储备
rZE+B25T~ accumulation of surplus income 累积收益盈余
[khXAf1{Q acquired assets 既得资产
g}L>k}I?!W acquisition 收购；购置；取得
ntW1 )H'o acquisition cost 购置成本
S,Tc\} acquisition expenses 购置费用
QZ*gR#K]Sz acquisition of 100% interest 收购全部股权
[ugr<[6 acquisition of control 取得控制权
MV07RjeS acquisition of fixed assets 购置固定资产
- = ZDfM
acquisition of shell “买壳”
q;7DH4;t acquisition price 收购价
k|U2M p act of God 天灾
H6U 5- acting partner 执事合伙人
yhs:.h active market 买卖活跃的市场；交投畅旺的市场；旺市
OB*V4Yv active partner 积极参与的合伙人
v-/vj/4> active trading 交投活跃
$dA]GWW5A actual circulation 实际流通
G.PRPl actual cost 实际成本
'K#ndCGJ$ actual expenditure 实际开支；实际支出
:\y' ?d- Q actual income 实际入息；实际收入；实际收益
JV_VM{w{K actual market 现货市场
f[ia0w5 m actual price 现货价；实际价格
T;V!>W37 actual profit 实际利润
DgY
!)cS actual quotation 实盘；实际价位；实际报价
sz%_9;`dpL actual year basis 按实际年度计算
mkl^2V13~ actuals 实货
cv7:5P actuarial investigation 精算调查
fPPmUM^C9 actuarial principle 精算原则
A ~ _2" actuarial report 精算师报告
*N"CV={No Actuarial Society of Hong Kong 香港精算学会
n=|% H'U actuarial valuation 精算师估值
!Lw]aHb actuary 精算师
.8T0 OQ4 ad referendum agreement 暂定协议；有待覆核的协定
|=MhI 5gsx ad valorem duty 从价税；按值征税
v o%"(! ad valorem duty system 从价税制
5L_`Fw\l ad valorem fee 从价费
v G9>e&Be ad valorem tariff 从价关税
"\ =Phqw additional allowance 额外免税额
cLw|[ !5: additional amount for unexpired risk 未过期风险的额外款额
U]@?[+I0] additional assessable profit 补加应评税利润
,]]*}4[r additional assessment 补加评税
3rjKwh7 additional commitment 额外承担
Y*S:/b~y additional commitment vote 额外承担拨款
o?6m/Klw6 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
`*U$pg additional dependent parent allowance 供养父母额外免税额
V Ew| N) additional provision 额外拨款
t[@>u'YKt additional stamp duty 附加印花税
u8M_2r additional tax 补加税罚款；补加税款
beSU[ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
WjCxTBI adjudged bankrupt 被裁定破产
A7|L|+ ? adjudicated bankrupt 裁定破产人
VqxK5 adjudication fee 裁定费；评定印花税额手续费；评估契据费
K<kl2 # adjudication of bankruptcy 裁定破产；宣告破产
3dSC`K adjudication of insolvency 裁定无力偿还债务
_uXb>V*8 adjusted actual 经调整的实数；调整后的实数
-4P `:bF adjusted current assets 经调整的流动资产；调整后的流动资产
o{^` Y adjusted figure 经调整的数字；调整后的数额
x*= 1C,C adjusted liabilities 经调整的负债；调整后的负债
* ^V?u adjusted loss 经调整的亏损；调整后的亏损
$L?KNXHAF! adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
E+#<WK- adjusted profit 经调整的利润；调整后的利润
vm'Z A7f6 adjusted surplus 经调整的盈余额；调整后的盈余额
CPMGsW^ adjusted value 经调整的价值；调整后的价值
RBBmGZ adjustment 调整；修订；理算〔保险〕
>k/cm3 adjustment centre 调剂中心
8/&4l,M5 adjustment lag 调整过程的时间差距；调整时差
xu%eg] adjustment mechanism 调整机制
QR _h#N2h adjustment of loss 亏损调整
VCJOWU EO1 adjustment process 调整过程；调整程序
}lT;?|n:h adjustment range 调整幅度
?r@^9 administered exchange rate 受管制汇率
Gh@~~\ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
P;mp)1C administration expenses 行政费用
Bv' %$}}- administration fee 手续费；行政费
j<k6z administration in bankruptcy 破产管理
Poa&htxe1 administration order 遗产管理令
py+\e" s administrator 管理人；遗产管理人
y@I t#!u0 administrator of the estate 遗产管理人
o]<9wc:FZ
admission of debt 债项承认书
/
*PHX@ admission of proof 接纳债权证明
bLAHVi<. advance 放贷款项；垫付款项；预支款项；预付款项
2# r4dr0 advance account 暂支帐目；预付款帐户
,?k1if(0[ advance compensation 预付补偿金
,v,rY' advance from shareholder 股东垫款
_53~D= advance pending reimbursement 预支以待日后付还
mt`CQz"_ advanced economy 先进经济体系
\"Y, 1in# advancement 预付；预付财产
RjVmHhX advances warrant 垫款令
|_>^vW1f advancing 贷出
XmwAYf adverse balance 逆差
u3GBAjPsIk adverse exchange 逆汇
D79 :L: advertisement addressed to shareholders 在报章刊登的致股东通告
"WUS?Q advice for collection 托收通知书
G\TO ]c advice of drawing 提款通知书；汇票通知书
%^vT7c> advice of payment 付款通知
I[d<SHo Advisory Committee [Securities and Futures Commission]
]JV'z< 谘询委员会〔证券及期货事务监察委员会〕
]bY]YNt{7] Advisory Committee on Diversification 经济多元化谘询委员会
$Ery&rX. affidavit 誓章；遗产申报誓章
o vBmo2W/ affidavit of no receipt 述明无收款的誓章
H;l _; c` affiliate 联号；联营公司；附属公司
-Ou.C7ol affiliated company 附属公司；联号；联营公司
2vX $:4 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
8W?dWj affordability 负担能力
>m . . African Development Bank [AfDB] 非洲开发银行
oPM*VTMA after-acquired property 事后取得的财产
#j=yQrJ after-hours dealing 市后交易
G{E`5KIvm after-tax profit 税后盈利；税后利润；税后溢利
^B% = P agency agreement 代理协议
l-l7jq]R agency expenses 代理机构的开支
X<P
<-e9 agency fee 代理费
x|(pmqIH+ Agency Law 《代理法》
#mA(x@:* agent 代理人；承销人
OTdijQLY agent of company 公司代理人
AyOibnoZ2E agent's fee 代理人费；经纪费
s &(; aggregate 总计；总数；总体数字
y,3Zd Y" aggregate amount 总款额；总额
kuV7nsXiQ aggregate assets and liabilities 总体资产与负债
~IS8DW$; aggregate at constant price 按固定价格计算的总体数字
fyA-*)oHv aggregate demand 总需求
~"CGur P aggregate gross position 总持仓量
}Mt1C~{( aggregate limit 总限额
_g I1rXI aggregate of salaries tax 合计薪俸税
C5,fX-2Q aggregate performance 总体表现；总体业绩
\ '4~@ aggregate supply 总体供应
I4 {x QI aggregate surplus 总盈余
Cul=,;pkB aggregate total 整体总额
MA 6
V y aggregate value 总值；合计价值
;ryNfP% aggregated basis 合计基准
#c>GjUJ.w aggregated net chargeable income 合计应课税入息实额
$t(v `, aggregation 合并计算；合计；总和
ACdPF_Y] aggregation of incomes of husband and wife 夫妇入息合并计算
6 AGZ)gX aggregation of property 财产的总和
hN
&?x5aC> agio 差价；贴水
]b!n ;{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》
-` U |5 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
EZ]4cd/i 《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}v.8 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
U5OX.0 《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》
pUb1#= Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
<78|~SKAV 《香港政府和大韩民国政府关于相互促进和保护投资协定》
_wS=*-fT agreement for a settlement 授产协议
$2?AJ/2r$b agreement for assignment 转让协议
0!_?\)X agreement for sale 售卖协议；买卖协议
R=lw}jH [Z agreement for sale and purchase 买卖协议
;*M@LP{*L agreement for the payment of interest 支付利息协议
"J 1A9| agreement for the repayment of money 还款协议
_>R aw agreement of reinsurance 再保险协议
h<`aL;.g Agricultural Bank of China 中国农业银行
MQ-u9=ys air passenger departure tax 飞机乘客离境税
{;c'@U Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
N8{j v at airport tax 机场税
'\tI| alcohol duty 酒精税
c R/Nl pX alienation 让与；让渡；转让
)hXTgUZa alimony 生活费；赡养费
Gl1XRNy C All Ordinaries Index [AOI] 所有普通股指数
6FA+q YSV all risks 全险；综合险
o8 JOpD All Sales Record for Stock Market 《股票市场成交报告》
Og/aTR<;= Allied Capital Resources Limited 新联财务有限公司
q [,p#uJ] all-items index [Consumer Price Index] 总指数〔消费物价指数〕
q"u, Tnc; allocation letter 拨款信件
K)7T]z` allocation of fund 分配款项；预留款项
ZH_$Q$9 allocation of profit 利润分配；溢利分配
d +D~NA[M allocation warrant 拨款令
b0{i +R allotment 分配；配股
usB *Wn8 allotment notice 股份配售通知；配股通知
`$B?TNuch7 allotment of shares 股份分配
hul,Yd) Z allowable 可获宽免；免税的
CO='[ 1"_5 allowable business loss 可扣除的营业亏损
4]h/t&ppq allowable expenses 可扣税的支出
olE(#}7V allowance 免税额；津贴；备抵；准备金
q k2E> allowance for debts 债项的免税额
i/x |c!E allowance for depreciation by wear and tear 耗损折旧免税额
XB7Aa) allowance for funeral expenses 殡殓费的免税额
K381B5_ h allowance for inflation 为通货膨胀而预留的款项；通胀准备金
L,[Q/ $S8 allowance for repairs and outgoings 修葺及支出方面的免税额
b>; ? { allowance to debtor 给债务人的津贴
9|1msg4 alteration of capital 资本更改
yYA*5
7^A alternate trustee 候补受托人
4>*=q*<V5E amalgamation 合并
@N4_){s* ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
hCcI]#S& ambit of charges 征税范围；收费范围
/iU<\+ H amended valuation 经修订的估值
{dpC;jsW1 American Commodities Exchange 美国商品交易所
w}xA@JgQ% American Express Bank Limited 美国运通银行
@7twe;07r American Stock Exchange 美国证券交易所
!p&<.H_ amortization 摊销
`Nx@MPo amount due from banks 存放银行同业的款项
djdTh
+>28 amount due from banks abroad 存放海外银行同业的款项
WNGX`V,d amount due from holding companies 控股公司欠款
>Ku4Il+36 amount due from local banks 存放本港银行同业的款项
:?6HG_9X amount due to banks 银行同业的存款
pl`4&y%Me amount due to banks abroad 海外银行同业的存款
&n6{wtBP amount due to holding companies 控股公司存款
wk|+[Rl;L amount due to local banks 本港银行同业的存款
GY%9V5GB amount due to outport banks 外埠银行同业的存款
7g\v (P amount for note issue 发行纸币的款额
I2 [Z0G@&= amount of bond 担保契据的款额
<=M 5)# amount of consideration 代价款额
d @R7b^#g amount of contribution 供款数额
E(~7NRRm amount of indebtedness 负债款额
4&mY-N7A amount of principal of the loan 贷款本金额
\f9WpAY amount of rates chargeable 应征差饷数额
gk%n F amount of share capital 股本额
,hn#DJ) amount of sums assured 承保款额
XIInI amount of variation 变动幅度
8z`Z Hn3= amount of vote 拨款数额
qUJ"* )S amount payable 应付款额
5Z>a}s_i amount receivable 应收款额
$6rm;UH Amsterdam Stock Exchange 阿姆斯特丹证券交易所
q<&1,^ A analysis 分析
.4zzPD$1 ancillary risk 附属风险
Ei!Z]jeK annual account 周年帐目；周年帐目报表；年度决算；年结
k&$ov annual accounting date 年结日期
e
)0 ]WJ annual allowance 每年免税额；年积金；年度津贴；年津
& FhJ%JK annual balance 年度余额
"iSY;y o annual disposable income 每年可动用收入
^ P s! annual estimates 周年预算
C+NN.5No annual fee 年费
`` l*;} annual general meeting 周年大会
?b]zsku8 annual growth rate 年增率；每年增长率
LCor T- annual long-term supplement 长期个案每年补助金
<_Yd N)x annual pensionable emolument 可供计算退休金的年薪
u7< +)6- annual report 年报
D$}hoM1 Annual Report on the Consumer Price Index 《消费物价指数年报》
g i!_Nz annual return 周年报表；周年申报表；每年报税表格
m _ )- Annual Return Rules 《周年报表规则》
QX=TuyO annual review of consumer prices 每年消费物价回顾
jIs>> annual roll-forward basis 逐年延展方式
Cqr{Nssu annual salary 年薪
pP| @Z{7d` annual statement 年度报表；年度决算表
_E C7r>V& Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
z !g$#hmL> annuitant 年金受益人
mw"FQ?bJ annuity 年金
9JA@m annuity contract 年金合约
w"'
Pn`T annuity on human life 人寿年金
|T<aWZ b^= antecedent debt 先前的债项
:h(HKMSk1 ante-dated cheque 倒填日期支票
a|t~&\@ anticipated expenditure 预期开支
h#YO;m2wd anticipated net profit 预期纯利
RTmp $lV anticipated revenue 预期收入
NXOXN]=c< anti-inflation measure 反通货膨胀措施
%~Yo{4mHs anti-inflationary stance 反通货膨胀立场
",/6 bs#$ apparent deficit 表面赤字
4S26TgY apparent financial solvency 表面偿债能力
AG,><UP apparent partner 表面合伙人
F $t]JM application for personal assessment 个人入息课税申请书
k4q":}M application of fund 资金应用
Lf9 hOMHx application to release as liquidator and to destruct the books of accounts and documents
Ey=2 zo^F 申请免除清盘人职务及毁灭帐簿与文件
=8]`- ( appointed actuary 委任精算师
x=DxD&I!J appointed auditor 委任核数师；委任审计师
Bp ^LL H appointed trustee 委任的受托人
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appointer 委任人
vMz|'-rm$ apportioned pro rata 按比例分摊
v`|]57?A apportionment 分配；分摊
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lz Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
|m's) apportionment formula 分摊方程式
OJe!K: apportionment of estate duty 遗产税的分摊
Y<T0yl? appraisal 估价；评估
</25J(( appreciable growth 可观增长
x1 |/ appreciable impact 显着影响
9y!0WZE{e appreciable increase 可观增长
EE"8s7ZF appreciation 增值；升值
l[E^nh > appreciation against other currencies 相对其他货币升值
$mJv\;t appreciation of the exchange value of Hong Kong dollar 港元汇值上升
.z#eYn% d appreciation tax 增值税
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appropriation 拨款；拨用；拨付
Biv)s@"f-Q appropriation account 拨款帐目
q1rj!7 Appropriation Bill 拨款法案
7 i" b\{5 appropriation-in-aid system 补助拨款办法
V(`]hH0;T approved assets 核准资产
_HwA%=>7 approved basket stock 认可一篮子证券
c6:uM1V{ approved budget 核准预算
lj<Sa approved charitable donation 认可慈善捐款
p-s\D_ approved charitable institution 认可慈善机构
xa)p , approved currency 核准货币；认可货币
B#g~c<4< approved estimates 核准预算
0qN`-0Y k approved estimates of expenditure 核准开支预算
F6U#EvL approved overseas insurer 核准海外保险人
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y.Z_\@ approved pooled investment fund 核准汇集投资基金
l= {Y[T& approved provident fund scheme 认可公积金计划
if&bp , approved provision 核准拨款
+?)7 l approved redeemable share 核准可赎回股份
cW*v))@2 approved regional stock 认可地区性证券
5UQ {qm*Q approved retirement scheme 认可退休金计划
dXTD8 )& approved subordinated loan 核准附属贷款
)c11_1; arbitrage 套戥；套汇；套利
lAnq2j| arbitrageur 套戥者；套汇者
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1- arbitrary amount 临时款项
_<Ak M" arrangement 措施；安排；协定
b+~_/;Y9 arrears 欠款
6Q :Wo)^! arrears of pay 欠付薪酬
q(n"r0)= arrears of revenue 逾期未收税款；逾期未收的帐项
}.g5zy articles of association 组织章程；组织细则；组织章程细则
kP`#zwp'Ci Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
W` x.qumN ascertainment of profit 确定利润
, 7wYa& "Asia Clear" “亚洲结算系统”
xKu#O H Asia Commercial Bank Ltd. 亚洲商业银行有限公司
znrO~OK Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
{F<0e^* Asian Development Fund [ADF] 亚洲发展基金
2Hd\>{* Asian dollar bond 亚洲美元债券
3 k'Bje?9~ Asian dollar market 亚洲美元市场
N}#Rw2Vl Asian dollar rate 亚洲美元利率
y`o j \ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
(u tP@d^ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
z|Y54o3 asked price 沽盘；喊价；索价；卖方报价
=w3A{h"^ assessable income 应评税入息
^iONC&r assessable loss 应评税亏损
6Amt75RY assessable profit 应评税利润
ChK-L6 assessable value 应评税值
$I9&cNPv assessed profit 估定利润
Cf(WO-F^ assessed value 经评估价值
# `^nmC/F assessment 评税；评定；估价；评税单
1@Jp3wW assessment number 评税编号；估价编号
M-t 9M~ assessment of additional tax 补加税评税
H4ie$/[$8 assessment of performance 业绩评估；实绩评价
$IQPB_: Assessor 评税主任
*6y Y>LW asset price bubbles 资产价格泡沫
fnq 3ic"V asset-backed securities 具资产保证的证券
ZiZ @3O6 assets accretion 资产增值
nT?+^Ruc assets and liabilities 资产与负债
2OoANiX assets betterment statement 资产递增表；资产改进表
L(|K{vH h] assets lending 实物放款；有抵押贷款
_#V&rY&@ assets of the company passing on the death 死者去世时转移的公司资产
A l?%[-u assets pledged as security for liabilities 用作负债抵押的资产
OB.r ETg assets portfolio 资产投资组合
tU?BR<q assets price 资产价格
U,!qNi} assets quality 资产质素
]EHsRd assets realization 资产变现
q0 }u%Y z assets refinancing arrangement 资产再集资安排
=@d#@ assets securitization 资产证券化
CcUF)$kz assets situated outside Hong Kong 在香港以外地方的资产
;i[JCNiS\ assets stripping 削减资产；拆卖资产
FO/c Eu assets value 资产值
z%E( o%l8 assignee 承让人
Tw';;euw assignment 转让；转让书；转让契
KKsV Z~<6u assignment of interest 权益转让
^N^G?{EV/# assignment of letters patent and trade mark 专利证书及商标转让
sUlf4<_zW assignment of property 物业转让；物业转让书
(m'-1wX. assignment right 转让权
#HV5M1m b assignor 转让人
H5 z1_O_+ associate 有联系的人；有关连人士；相联者；合伙人；联系人
X{ x(p Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
;h1hz^Wq associate member 附属会员
Tz)Ku associated body corporate 相联法人团体
,marNG associated company 相联公司；联属公司
:,l16{^ associated corporation 相联法团
VE y]vr} Association of Chartered Certified Accountants [ACCA] [United Kingdom]
=6U5^+|d 公认会计师公会〔英国〕
E#_/#J]UQn Association of Futures Exchange Brokers 香港期货经纪协会
XQ=% a5w Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
dm}1"BU< association of underwriters 承保人组织
lW5Lwy t8 assumption of control 接管
<-.@,HQ+ assurance 担保；保险；转易；转易书
sl-wNIQ assurance of interest 权益的转易
]r# b:W\ at 19XX price 按一九ＸＸ年价格计算
D9TjjA|zS at a discount 按赔价计算；按贴水价格计算；打折扣
rG?5z" at a premium 按溢价计算；按升水价格计算
q;#AlquY @ at call 通知付款；按通知
;SE*En at constant market price 按固定市价计算
GZi`jp at constant price 按固定价格计算
gM&O dT+i at cost 按成本计算
<n ,QSy# at current market price 按当时市价计算；按现时市价计算
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<x6 at current price 按当时价格计算；按现时价格计算
_FOIMjh%N at factor cost 按要素成本计算；按生产要素成本计算
d:hnb )I$* at money-of-the-day price 按付款当日价格计算
(-$ 5YKm at or better 按指定或较佳价位〔买卖指令〕
bVz<8b6h'- at par 按面值计算；平价
+c /!R|h=S at sight 见票即付
&wlD`0v at the close 按收市盘
G2N0'R " at the opening 按开市盘
8 SU0q9X. attestation 见证；见证条款
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at-the-money option 平价期权
O#k; O*s' attorney 受权人；受托代表人
|= cc >] attornment 新拥有人承认书
X'b3CS4 attributable profit 可归属利润
q 6pHL attributable share value 可归属股份价值
8KJ`+"<=@ Auckland Stock Exchange 奥克兰证券交易所
' ds2\gN auction 拍卖
!D F~]& auctioneer 拍卖商
6fw7\u audit 审计；核数
C! :Lk,Z Audit Commission 审计署
=CO Qv= GT Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
qv(3qY 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-b<_k{p audit review 帐目审查
:@)R@. - Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
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@I" &H audited account 审计帐目；经审计的帐目
eyh}O audited annual account 经审计的周年帐目
0rL.~2)V audited balance sheet 经审计的资产负债表
U%pB auditor 核数师；核数主任；审计师
s7n7u7$j auditor's certificate 核数师证明书；审计师证明书
CKH mJ]= auditor's report 核数师报告；审计师报告
x"sbm Aussie bond 澳元债券
D7nK"]HG;l austerity budget 紧缩预算
T%oJmp?0 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
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r_{ Australia All Ordinaries Index 澳洲所有普通股票指数
c BqbbZyUk Australian Dollar [AUD] 澳元
d BB?A~ Australian Options Market 澳大利亚期权市场
U\ Y0v.11 Australian Securities Commission 澳洲证券事务监察委员会
L+G0/G}O\ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
OLIMgc(W Australian Stock Exchange 澳大利亚证券交易所
ZxSnqbyA* Austrian Schilling [ATS] 奥地利先令
QDW,e]A authentication 认证；鉴证
SW%}S* h authority to purchase 委托购买证；委购书
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b/,R authorization 认可；核准；授权；授权书
Y2t Vq})! authorization by direction 指示授权
#/ePpSyD authorization by instruction 指令授权
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l<5 authorization by warrant 令状授权
6O,k! y> authorization of unit trust 单位信托的认可
#w%-IhP authorized agent 指定代理人
V|@bITJ?7 authorized capital 法定资本
g%Tokl authorized clerk 出市员
##BbR authorized dealer 认可交易商
I! ?Xq authorized financial institution 认可财务机构
wbJBGT{sm authorized fund 认可基金
;Q, t65+Am authorized fund house 获授权的基金公司；认可基金公司
p*5_+u authorized institution 认可机构
m8PS84."]M authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
lTu& 9) authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
?\8 authorized insurer 获授权保险人；获认可承保人
I5E =Ujc_ authorized investment 特准投资项目
4Cu\|"5) authorized person 获授权人
$b2~Wj*-nJ authorized representative 获授权代表
]e),#_M authorized share capital 法定股本
PX/ Y?DP automated quotation system 自动报价系统
1OExa<Z q Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
g _{N^wS 自动交易系统〔香港期货交易所有限公司〕
J*b Je"8 automatic adjustment mechanism 自动调整机制
'*L6@e#U automatic adjustment system 自动调整系统
M.,DXEZT Automatic Clearing House 自动票据交换所
l'q%bi=f automatic exchange rates accumulation system 自动化汇率累集系统
sgP{A}4 W Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
C R23$<FC automatic teller machine [ATM] 自动柜员机
@Ol (:{< autopay 自动转帐
lCUYE"o available assets 可用资产
!AJkd. available fiscal reserve 现存财政储备
f6K.F available profit 可用利润
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oR Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
y akRKiz\ average 平均；平均数；海损
pt"9zkPj average basic salary 平均基本薪金
T0dD:s N average consumer expenditure 平均消费开支；一般消费开支
;8XRs?xyd average cost 平均成本
z H-a%$5 average cost of land production 增辟土地平均成本
'WhJ}Uo\ average daily turnover 平均每日成交额
$365VTh" average daily wage rate 平均每日工资率
Q<u?BA/ average expenditure pattern 平均开支模式
:8eI_X average growth rate 平均增长率
?R)dx uj average net fixed assets 固定资产平均净值
#S9J9k average of relatives 相对价格平均数
czIAx1 R9 average price 平均价格
[m{sl(Q average propensity to consume 平均消费倾向；一般消费倾向
%m dtVQ@ average propensity to save 平均储蓄倾向；一般储蓄倾向
xE;O =mI average rate 平均率
b
MD| average revenue 平均收入；平均收益
g(tVghHxt$ average stock 平均库存；平均存货
$m#^0% average yearly rent 平均年租
dq.U#Rhrx avoidance of double taxation 避免双重课税
.B<Bqr@?8 avoidance of tax 避税
