A:
fgHsg@33N A share Ａ股；甲类股份
=F dFLrx~l abatement of tax 减税；减扣免税额
3_T'0x\FP ABN AMRO Bank N.V. 荷兰银行
u=E &j L5U above-the-line expenditure 线上项目支出；经常预算支出
jaMpi^C above-the-line receipt 线上项目收入；经常预算收入
v
"[<pFj^ ABSA Asia Limited 南非联合亚洲有限公司
llC E}Vdh absolute change 绝对数值变更
Z&h :3; absolute expenditure 实际开支
[g{fz3
O6 absolute guideline figure 绝对准则数字
SCfk!GBV D absolute interest 绝对权益
}g[Hi` absolute order of discharge 绝对破产解除令
!"aGo1 $$ absolute profit margin 绝对利润幅度
A> (EM}\, absolute value 实值；绝对值
[FBc&HN absolutely vested interest 绝对既得权益
IWwOP{ <ZQ absorbed cost 已吸收成本；已分摊成本
%{me <\( absorption 吸收；分摊；合并
brL u~]I absorption rate 吸收率；摊配率；分摊率
%:dd#';g ACB Finance Limited 亚洲商业财务有限公司
?*<1B acceptable form of reciprocity 合理的互惠条件
6vzvH acceptable rate 适当利率；适当汇率
aD~S~L! acceptance agreement 承兑协议
5bol)Z9BO acceptance for honour 参加承兑
`}8) P# acceptor 承兑人；接受人；受票人
>z,Y%A acceptor for honour 参加承兑人
R1.Yx? accident insurance 意外保险
8-smL^~%# Accident Insurance Association of Hong Kong 香港意外保险公会
H D,6 accident insurance scheme 意外保险计划
n "R$b: accident year basis 意外年度基准
Lf{pTxKr accommodation 通融；贷款
P8tCzjrV accommodation bill 通融票据；空头票据
j T;'T$ accommodation party 汇票代发人
TQvjU!> account balance 帐户余额；帐户结余
LOgB_$9_3 account book 帐簿
FtWO[ *# account collected in advance 预收款项
rAgp c p} account current book 往来帐簿
d Z+ 7S`{ account of after-acquired property 事后取得的财产报告
DnN+W account of defaulter 拖欠帐目
"k),;1 account payable 应付帐款
:MH=6 account payee only [A/C payee only] 只可转帐；存入收款人帐户
a &`^M account receivable 应收帐款
g7eI;Tpv account receivable report 应收帐款报表
64 :p 4N account statement 结单；帐单；会计财务报表
3@<m/% account title 帐户名称；会计科目
TETfRnm accountant's report 会计师报告
qzk]9`i1: Accountant's Report Rules 会计师报告规则
; ]rj Kc= accounting and auditing procedure 会计与审计程序；会计与核数程序
c|4_nT
2 Accounting Arrangements 《会计安排》
Q0 xQx z accounting basis 会计基础
Z(J
1A x accounting by Official Receiver 破产管理署署长呈交的帐目
8 "u.GL. Accounting Circular 《会计通告》
F-$NoE L accounting class 会计类别
48!F!v,j)x accounting date 记帐日期；会计结算日期
!'>#!S~h3 accounting for money 款项核算
"{jVs ih0 Accounting Officer 会计主任
`"$9L[> accounting period 会计报告期；会计期
~{6}SXp4U accounting policy 会计政策；会计方针
XU}" h&> accounting practice 会计惯例
B\`${O( accounting principle 会计准则
cL"Ral-qB accounting record 会计记录
5+)_d%v=6! accounting report 会计报告
LI"N^K' z Accounting Services Branch [Treasury] 会计事务部〔库务署〕
/4+*!X Accounting Society of China 中国会计学会
M@0S*[O{" accounting statement 会计报表
)EN ,Ry accounting system 会计制度；会计系统
6$fw pW accounting transaction 会计事项；帐务交易
gX*
&RsF accounting treatment 会计处理
cr^R9dv accounting year 会计年度
"7?x aGh8 accretion 增值；添加
zS?DXE accrual 应计项目；应累算数目
5)w;0{X!P accrual basis 应计制；权责发生制
4U[X-AIY& accrual basis accounting 应计制会计；权责发生制会计
aCBq}Xcn accrue 应累算；应计
0s.4]Zg>5 accrued benefit 应累算利益
Qk^ } accrued charges 应计费用
ork{a.1-_w accrued cumulative preference share dividend 应累算的累积优先股股息
2 $gFiZ accrued expenses 应累算费用
MOIVt) ZY accrued interest payable 应付利息；应计未付利息
EV~?]Kt~ accrued interest receivable 应收利息；应计未收利息
;uu B X0B accrued right 累算权益
HZ\=NDz accruing profit 应累算的利润
+H!aE} accumulated fiscal reserve 累积财政储备
n|PW^kOE/ accumulated profit 累积利润；滚存溢利
9|9/8a6A accumulated reserve 累积储备
4_4|2L3 accumulation of surplus income 累积收益盈余
H#b u3*' acquired assets 既得资产
BkDq9> acquisition 收购；购置；取得
B^x}=Z 4 acquisition cost 购置成本
F k?KR acquisition expenses 购置费用
HA0yX?f] acquisition of 100% interest 收购全部股权
U,aMv[Z B acquisition of control 取得控制权
hllb\Y)XL acquisition of fixed assets 购置固定资产
D,s[{RW+q acquisition of shell “买壳”
Btc[ acquisition price 收购价
"VA bU s act of God 天灾
_ ^^5 acting partner 执事合伙人
6V1
Z(K active market 买卖活跃的市场；交投畅旺的市场；旺市
}oii|=,#^ active partner 积极参与的合伙人
1oG'm active trading 交投活跃
*(VwD)* actual circulation 实际流通
oMN
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e#?rK=C?9 actual expenditure 实际开支；实际支出
'EkjySZ]F{ actual income 实际入息；实际收入；实际收益
X|60W actual market 现货市场
<|:$_&( actual price 现货价；实际价格
\(1WLP$2U actual profit 实际利润
cty actual quotation 实盘；实际价位；实际报价
Aa c7k m actual year basis 按实际年度计算
x2g=% K= actuals 实货
NbUibx J actuarial investigation 精算调查
@h7
i;Ok actuarial principle 精算原则
j,N,WtE actuarial report 精算师报告
c$)!02 Actuarial Society of Hong Kong 香港精算学会
zM'2opiUY actuarial valuation 精算师估值
gac/%_-HH7 actuary 精算师
zc>LwX}< ad referendum agreement 暂定协议；有待覆核的协定
m] @o1J ad valorem duty 从价税；按值征税
J5\2`U_FZ ad valorem duty system 从价税制
FsfP^a ad valorem fee 从价费
zZ])G ad valorem tariff 从价关税
46c0;E\9 additional allowance 额外免税额
?qtL*; additional amount for unexpired risk 未过期风险的额外款额
"ScY'< additional assessable profit 补加应评税利润
vn96o] n additional assessment 补加评税
" 3NE%1T additional commitment 额外承担
]@sLX ek additional commitment vote 额外承担拨款
a3BlydSlf additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Sv D:UG additional dependent parent allowance 供养父母额外免税额
) "^ )Nk additional provision 额外拨款
5%R$7>`Z additional stamp duty 附加印花税
*&W1|Qkg_ additional tax 补加税罚款；补加税款
Dn;$4Dak( Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
y Xi$w.gr adjudged bankrupt 被裁定破产
6 ;}F Z adjudicated bankrupt 裁定破产人
5U(ry6fI= adjudication fee 裁定费；评定印花税额手续费；评估契据费
A#w*r-P adjudication of bankruptcy 裁定破产；宣告破产
O,7*dniH adjudication of insolvency 裁定无力偿还债务
H=_k|#/ adjusted actual 经调整的实数；调整后的实数
Eb\SK" 8 adjusted current assets 经调整的流动资产；调整后的流动资产
IN!IjInaT@ adjusted figure 经调整的数字；调整后的数额
$
?YSAD1 adjusted liabilities 经调整的负债；调整后的负债
%XZdz =B adjusted loss 经调整的亏损；调整后的亏损
0I>[rxal 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
%>:d5"&Lbs adjusted profit 经调整的利润；调整后的利润
9 N@N U:M+ adjusted surplus 经调整的盈余额；调整后的盈余额
k #/%#rQM adjusted value 经调整的价值；调整后的价值
P.] O8r adjustment 调整；修订；理算〔保险〕
D -\z'gS adjustment centre 调剂中心
{>>Gc2U T adjustment lag 调整过程的时间差距；调整时差
x% Eu.jj adjustment mechanism 调整机制
p87VJ} adjustment of loss 亏损调整
u_ym=N57` adjustment process 调整过程；调整程序
-r6Ln dQs adjustment range 调整幅度
%|By ?i administered exchange rate 受管制汇率
WR4 \dsgCU Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
#pp6 ycy administration expenses 行政费用
=tfS@o/n administration fee 手续费；行政费
`T$CUlt6 administration in bankruptcy 破产管理
[Ma
d ~; administration order 遗产管理令
3 e<sNU? administrator 管理人；遗产管理人
Vu1X@@z administrator of the estate 遗产管理人
{ @<EVw admission of debt 债项承认书
jX{t/8v/s4 admission of proof 接纳债权证明
.tRWL! advance 放贷款项；垫付款项；预支款项；预付款项
JUC62s#_z advance account 暂支帐目；预付款帐户
;=?KQ q f advance compensation 预付补偿金
Kyq/o- advance from shareholder 股东垫款
n4Eqm 33 advance pending reimbursement 预支以待日后付还
z8n] 6FDiE advanced economy 先进经济体系
=Ev * Q[ advancement 预付；预付财产
q|ww fPez7 advances warrant 垫款令
R9V v*F]m@ advancing 贷出
5y|/}D> adverse balance 逆差
(]p,Z <f adverse exchange 逆汇
,;-5 5|o\V advertisement addressed to shareholders 在报章刊登的致股东通告
0%<x>O advice for collection 托收通知书
` Ui|T advice of drawing 提款通知书；汇票通知书
{afR?3GK advice of payment 付款通知
iK uSk~ Advisory Committee [Securities and Futures Commission]
bZ*J]1y(. 谘询委员会〔证券及期货事务监察委员会〕
3_+$x 4% Advisory Committee on Diversification 经济多元化谘询委员会
Fm{`?! affidavit 誓章；遗产申报誓章
` SO"F, affidavit of no receipt 述明无收款的誓章
E;^ ~} affiliate 联号；联营公司；附属公司
<eG8xC affiliated company 附属公司；联号；联营公司
*%xmCP J affirmation [estate duty] 非宗教式宣誓〔遗产税〕
sDvtk]4o-4 affordability 负担能力
4V0j1 k&' African Development Bank [AfDB] 非洲开发银行
a).b k!G after-acquired property 事后取得的财产
+MP`iuD O after-hours dealing 市后交易
EBPm7{&0| after-tax profit 税后盈利；税后利润；税后溢利
Td>Lp=0rU agency agreement 代理协议
RA~ %Cw4t agency expenses 代理机构的开支
^8r4tX agency fee 代理费
,
H_Cn1l Agency Law 《代理法》
wWR9dsB.; agent 代理人；承销人
@9<M W agent of company 公司代理人
K\]ey;Bd agent's fee 代理人费；经纪费
6?v)Hb}J%d aggregate 总计；总数；总体数字
#x;i R8^ aggregate amount 总款额；总额
3mnq=.<(w aggregate assets and liabilities 总体资产与负债
{`vv-[j| aggregate at constant price 按固定价格计算的总体数字
(lY< \l aggregate demand 总需求
^}4=pkJ;s aggregate gross position 总持仓量
Ju "*>66 aggregate limit 总限额
J_^Ml)@iy aggregate of salaries tax 合计薪俸税
e$+?l~ aggregate performance 总体表现；总体业绩
+TnRuehtk aggregate supply 总体供应
%XieKL aggregate surplus 总盈余
G&/RJLX|w aggregate total 整体总额
l| P(S(ikh aggregate value 总值；合计价值
vg5 ;F[e aggregated basis 合计基准
U^$o< 2 aggregated net chargeable income 合计应课税入息实额
*@2?_b}A
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m# ]VdO'f aggregation of incomes of husband and wife 夫妇入息合并计算
k6vY/ )-S aggregation of property 财产的总和
v& GBu agio 差价；贴水
8s_'tw/{ 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》
`kd P)lI
` Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
3tlA! e 《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》
."m2/Ks7 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
hw [G 《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》
K2glkGK Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
_pv<_
Sm 《香港政府和大韩民国政府关于相互促进和保护投资协定》
D20n'>ddg agreement for a settlement 授产协议
E|jbbCZy2 agreement for assignment 转让协议
v NJ!d agreement for sale 售卖协议；买卖协议
Z?^~f}+ agreement for sale and purchase 买卖协议
76rNs|z~ agreement for the payment of interest 支付利息协议
i|5 K4Puu agreement for the repayment of money 还款协议
nRmZu\(Ow| agreement of reinsurance 再保险协议
Dog Tj Agricultural Bank of China 中国农业银行
6R+m;' air passenger departure tax 飞机乘客离境税
x\ m !3 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
SBY
airport tax 机场税
gL+8fX2G6 alcohol duty 酒精税
"=uphBZog alienation 让与；让渡；转让
eh-/,vmRa alimony 生活费；赡养费
HV ^*_ All Ordinaries Index [AOI] 所有普通股指数
)( |+z' all risks 全险；综合险
i#M$i*H*A All Sales Record for Stock Market 《股票市场成交报告》
d!%:Ok Allied Capital Resources Limited 新联财务有限公司
4epE!`z_& all-items index [Consumer Price Index] 总指数〔消费物价指数〕
i(XcNnn6 allocation letter 拨款信件
*LbRLwt allocation of fund 分配款项；预留款项
Ih]'OaE allocation of profit 利润分配；溢利分配
I-Ya#s#m allocation warrant 拨款令
lth t' | allotment 分配；配股
W`KRaL0^ allotment notice 股份配售通知；配股通知
a~_5N&~pi allotment of shares 股份分配
8p fQAzl allowable 可获宽免；免税的
ZS@Cd9 * allowable business loss 可扣除的营业亏损
ptXLWv` allowable expenses 可扣税的支出
4A_}:nU allowance 免税额；津贴；备抵；准备金
%z&=A%'a allowance for debts 债项的免税额
]R8}cbtU allowance for depreciation by wear and tear 耗损折旧免税额
ROr..-[u allowance for funeral expenses 殡殓费的免税额
P d@y+| allowance for inflation 为通货膨胀而预留的款项；通胀准备金
~7tG%{t% allowance for repairs and outgoings 修葺及支出方面的免税额
u:Q_XXT5 allowance to debtor 给债务人的津贴
S"iz
fQ@ alteration of capital 资本更改
UGNFWZ c alternate trustee 候补受托人
{]aB3 amalgamation 合并
'G!w0y F ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
e5_:15%R\ ambit of charges 征税范围；收费范围
G9.+N~GZ. amended valuation 经修订的估值
D_%y&p?<Ls American Commodities Exchange 美国商品交易所
%.kJ@@ _e American Express Bank Limited 美国运通银行
: _% American Stock Exchange 美国证券交易所
^h
z4IZ^ amortization 摊销
^@'LF
T) amount due from banks 存放银行同业的款项
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amount due from banks abroad 存放海外银行同业的款项
x(nWyVB amount due from holding companies 控股公司欠款
>W=
0N ( amount due from local banks 存放本港银行同业的款项
-,t2D/ xK amount due to banks 银行同业的存款
Q
Fv"!Ql amount due to banks abroad 海外银行同业的存款
oGi;S ="I amount due to holding companies 控股公司存款
~G!>2 +L amount due to local banks 本港银行同业的存款
F^Yt\V~T amount due to outport banks 外埠银行同业的存款
UC)- Fd amount for note issue 发行纸币的款额
T&Y?IE} amount of bond 担保契据的款额
3_JxpQg amount of consideration 代价款额
51Yq>'8 amount of contribution 供款数额
0^VA,QkQ\ amount of indebtedness 负债款额
D&f(h][hH? amount of principal of the loan 贷款本金额
}4PIpDL amount of rates chargeable 应征差饷数额
}|
BnG"8 amount of share capital 股本额
xeqAFq=9? amount of sums assured 承保款额
3"HpM\A{A= amount of variation 变动幅度
m"P"iK/Av( amount of vote 拨款数额
5Uc!;Gd ?b amount payable 应付款额
9 |Cu 2 amount receivable 应收款额
w\ U
fq Amsterdam Stock Exchange 阿姆斯特丹证券交易所
I^pD=1Y] analysis 分析
/jdq7CF ancillary risk 附属风险
B1]d ub9 annual account 周年帐目；周年帐目报表；年度决算；年结
`Z*k M VN annual accounting date 年结日期
hfpSxL annual allowance 每年免税额；年积金；年度津贴；年津
SrPZ^NF annual balance 年度余额
- MrEJ annual disposable income 每年可动用收入
N`7) 88>w annual estimates 周年预算
FpjpsD~ Qu annual fee 年费
>y%*HC!G annual general meeting 周年大会
S&jZYq** annual growth rate 年增率；每年增长率
*xxG@h|5n annual long-term supplement 长期个案每年补助金
9IgozYj annual pensionable emolument 可供计算退休金的年薪
Z }(,OZh annual report 年报
Z !Njfq5 Annual Report on the Consumer Price Index 《消费物价指数年报》
`wt*7~'= annual return 周年报表；周年申报表；每年报税表格
lLy^@s Annual Return Rules 《周年报表规则》
KS($S( Fi annual review of consumer prices 每年消费物价回顾
w,(e,8#: annual roll-forward basis 逐年延展方式
)K2,h5zU annual salary 年薪
F0O"rN{ annual statement 年度报表；年度决算表
<S'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
EGYYSoBLU annuitant 年金受益人
{ FO>^~>l annuity 年金
6$TE-l annuity contract 年金合约
KUG\C\z6= annuity on human life 人寿年金
l`x;Og>a antecedent debt 先前的债项
nml Q-V- ante-dated cheque 倒填日期支票
7@R;lOzL3 anticipated expenditure 预期开支
! BD+H/A.{ anticipated net profit 预期纯利
l$$N~F N anticipated revenue 预期收入
VU7x w anti-inflation measure 反通货膨胀措施
Pa PQ|Pwz anti-inflationary stance 反通货膨胀立场
]+O];*T apparent deficit 表面赤字
RkVU^N" apparent financial solvency 表面偿债能力
P+!j[X^ apparent partner 表面合伙人
$gm`}3C< application for personal assessment 个人入息课税申请书
%zx=r n(K application of fund 资金应用
&?\ h[ 3 application to release as liquidator and to destruct the books of accounts and documents
Zi47)8 申请免除清盘人职务及毁灭帐簿与文件
=
8F /]8_ appointed actuary 委任精算师
@[M5$," appointed auditor 委任核数师；委任审计师
f(Q -W6 appointed trustee 委任的受托人
Sr1xG%;|/ appointer 委任人
~C6Qp`VF apportioned pro rata 按比例分摊
]K'iCYY apportionment 分配；分摊
6 <JiHVP7 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
*i#m5f} apportionment formula 分摊方程式
1<RB} M apportionment of estate duty 遗产税的分摊
n5i#GvO^ appraisal 估价；评估
MsMNP[-l appreciable growth 可观增长
D&q-L[tA@ appreciable impact 显着影响
iJ
HOLz"! appreciable increase 可观增长
eIjn~2^ appreciation 增值；升值
b_xn80O
appreciation against other currencies 相对其他货币升值
o*7`r ~ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Zf~Em'g"3 appreciation tax 增值税
Gp.+&\vi appropriation 拨款；拨用；拨付
YNCQPN\v`1 appropriation account 拨款帐目
j_ dCy Appropriation Bill 拨款法案
n:cre}0. appropriation-in-aid system 补助拨款办法
f8u m.Xnp6 approved assets 核准资产
|) {)w` approved basket stock 认可一篮子证券
s u ]x approved budget 核准预算
5/-{.g approved charitable donation 认可慈善捐款
Td%[ - approved charitable institution 认可慈善机构
@Y":DHF5q approved currency 核准货币；认可货币
%k(V 2]WF approved estimates 核准预算
AL%H$ I approved estimates of expenditure 核准开支预算
<`8l8cL approved overseas insurer 核准海外保险人
=ja(;uC approved overseas trust company 核准海外信托公司
tPh ``o approved pooled investment fund 核准汇集投资基金
MM8r*T4g/ approved provident fund scheme 认可公积金计划
}Z5#{Sd approved provision 核准拨款
D_fgxl approved redeemable share 核准可赎回股份
,B ]kX/W approved regional stock 认可地区性证券
p`ai2`qC` approved retirement scheme 认可退休金计划
DDh$n?2fd approved subordinated loan 核准附属贷款
m'&^\7;D arbitrage 套戥；套汇；套利
Z'EX q. hk arbitrageur 套戥者；套汇者
*I 7$\0Q arbitrary amount 临时款项
L1;IXCc= arrangement 措施；安排；协定
S<" T:Y & arrears 欠款
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d5 arrears of pay 欠付薪酬
KTX; x2r arrears of revenue 逾期未收税款；逾期未收的帐项
NLZTIZCK articles of association 组织章程；组织细则；组织章程细则
uXPvl5(Y? Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
8w & A89 ascertainment of profit 确定利润
).HYW _Yih "Asia Clear" “亚洲结算系统”
J0@
^h Asia Commercial Bank Ltd. 亚洲商业银行有限公司
yZJR7+ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
wmh[yYWc Asian Development Fund [ADF] 亚洲发展基金
:|i jCg+ Asian dollar bond 亚洲美元债券
umV5Y` Asian dollar market 亚洲美元市场
S EdNH.|I Asian dollar rate 亚洲美元利率
7XLz Ewa Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
6@_Vg ~=S Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
g:bw;6^ u asked price 沽盘；喊价；索价；卖方报价
^M60#gJ assessable income 应评税入息
u\gPx4]4c assessable loss 应评税亏损
_bp9UJ assessable profit 应评税利润
NWCJ| assessable value 应评税值
/L,VZ?CmtK assessed profit 估定利润
`* !t<?$i assessed value 经评估价值
|/B2Bm assessment 评税；评定；估价；评税单
i}mvKV?!|1 assessment number 评税编号；估价编号
(~t/8!7N assessment of additional tax 补加税评税
^|KX)g assessment of performance 业绩评估；实绩评价
Y'6GY*d L Assessor 评税主任
z?V'1L1gM asset price bubbles 资产价格泡沫
\yeo-uN8 asset-backed securities 具资产保证的证券
1RC(T{\x assets accretion 资产增值
u'"VbW3u n assets and liabilities 资产与负债
>W %tEc assets betterment statement 资产递增表；资产改进表
#SiOx/ assets lending 实物放款；有抵押贷款
B= K & + assets of the company passing on the death 死者去世时转移的公司资产
FbRq h| assets pledged as security for liabilities 用作负债抵押的资产
?Y4$ assets portfolio 资产投资组合
xf/
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f{=0-%dA assets quality 资产质素
Z 6G>j assets realization 资产变现
kqJ \kd assets refinancing arrangement 资产再集资安排
7I>@PV N assets securitization 资产证券化
@ %L rpD assets situated outside Hong Kong 在香港以外地方的资产
c=]z%+,b] assets stripping 削减资产；拆卖资产
]A jDe] assets value 资产值
Ar@"
K!TS assignee 承让人
5[\mwUA assignment 转让；转让书；转让契
= 1' / ? assignment of interest 权益转让
C^>txui8 assignment of letters patent and trade mark 专利证书及商标转让
f"emH assignment of property 物业转让；物业转让书
-:w+`x?XaB assignment right 转让权
sYlA{Z" assignor 转让人
AN ;SRl associate 有联系的人；有关连人士；相联者；合伙人；联系人
.H,v7L,~88 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
uzA"+cV5 associate member 附属会员
U2 0@B`< associated body corporate 相联法人团体
I@x^`^+l associated company 相联公司；联属公司
l_
/q/8-l associated corporation 相联法团
go^?F-
dZ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
IyvJwrO 公认会计师公会〔英国〕
f=%k9Y*) Association of Futures Exchange Brokers 香港期货经纪协会
<1~5l ~ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
]+RBykr association of underwriters 承保人组织
.32]$vx assumption of control 接管
"/v{B?~%! assurance 担保；保险；转易；转易书
4 \*!]5i assurance of interest 权益的转易
-X#Zn># at 19XX price 按一九ＸＸ年价格计算
uh`W} n at a discount 按赔价计算；按贴水价格计算；打折扣
'xO5Le(=M at a premium 按溢价计算；按升水价格计算
KrwG><+j at call 通知付款；按通知
FM\yf ]' at constant market price 按固定市价计算
@"[xX}xK; at constant price 按固定价格计算
yEm[C(gZ at cost 按成本计算
L~nVoKY*V at current market price 按当时市价计算；按现时市价计算
iY
@MnnX at current price 按当时价格计算；按现时价格计算
1&_9 3 at factor cost 按要素成本计算；按生产要素成本计算
vMBF7Jfx at money-of-the-day price 按付款当日价格计算
[gK (x% at or better 按指定或较佳价位〔买卖指令〕
$GI2rzh at par 按面值计算；平价
NY.Y=CF(" at sight 见票即付
7aAT at the close 按收市盘
R7xKVS_MP at the opening 按开市盘
@ I{v attestation 见证；见证条款
_=ani9E]uF at-the-money option 平价期权
> ^vyp! attorney 受权人；受托代表人
SF?Ublc! attornment 新拥有人承认书
[UqJ3@ > attributable profit 可归属利润
L`v7|! X attributable share value 可归属股份价值
/Yk4%ZJ{ Auckland Stock Exchange 奥克兰证券交易所
US <bM@[ auction 拍卖
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BU,"Yy& auctioneer 拍卖商
b(<#n6a}\ audit 审计；核数
q}vz]L&o Audit Commission 审计署
*Mu X]JK Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
>>}4b2U 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
f|eUpf%) audit review 帐目审查
sdkKvo. y0 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
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M>W audited account 审计帐目；经审计的帐目
FbxrB M audited annual account 经审计的周年帐目
3f;W+^NY audited balance sheet 经审计的资产负债表
J b.
V4 auditor 核数师；核数主任；审计师
w9QY2v,U auditor's certificate 核数师证明书；审计师证明书
nW1Obu8x| auditor's report 核数师报告；审计师报告
rkw^ RW^ Aussie bond 澳元债券
ILs w' austerity budget 紧缩预算
tYE\tbCO' Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
! /pE6)a Australia All Ordinaries Index 澳洲所有普通股票指数
t?&
a?6:J Australian Dollar [AUD] 澳元
1=fP68n Australian Options Market 澳大利亚期权市场
W(
O)J$j Australian Securities Commission 澳洲证券事务监察委员会
-rC_8.u : Australian Society of Certified Practising Accountants 澳洲执业会计师公会
KMFvi_8 Australian Stock Exchange 澳大利亚证券交易所
RzPqtN Austrian Schilling [ATS] 奥地利先令
";:"p6? authentication 认证；鉴证
u=ep nz:< authority to purchase 委托购买证；委购书
n}NO"eF>-s authorization 认可；核准；授权；授权书
FjUf| authorization by direction 指示授权
4.?tP7UE authorization by instruction 指令授权
0Q\6GCzN\ authorization by warrant 令状授权
\[m{ &%^G authorization of unit trust 单位信托的认可
FdT@} authorized agent 指定代理人
$LxfdSa authorized capital 法定资本
; MD6iBD authorized clerk 出市员
eC+S'Jgf authorized dealer 认可交易商
2"Oj*
; authorized financial institution 认可财务机构
r*e<`Is authorized fund 认可基金
NkWU5E!
authorized fund house 获授权的基金公司；认可基金公司
OMaG*fb= authorized institution 认可机构
x'Uv;mGo authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Yxe %: authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
%bs6Uy5g)a authorized insurer 获授权保险人；获认可承保人
pDW4DF:`( authorized investment 特准投资项目
z)z_] c-X+ authorized person 获授权人
.2y2Qm authorized representative 获授权代表
E038p]M! authorized share capital 法定股本
!3]}3jZ. automated quotation system 自动报价系统
!3Xu#^Xxj Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
AQCU\E 自动交易系统〔香港期货交易所有限公司〕
zR)9]pJ- automatic adjustment mechanism 自动调整机制
KW&5&~)2 automatic adjustment system 自动调整系统
y[ikpp#ozY Automatic Clearing House 自动票据交换所
tS1(.CRk automatic exchange rates accumulation system 自动化汇率累集系统
7#\\Ava$T Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
51:NL[[6 automatic teller machine [ATM] 自动柜员机
| Vl Q0{
autopay 自动转帐
?V3kIb available assets 可用资产
} v#T m available fiscal reserve 现存财政储备
Tyc`U& available profit 可用利润
N{6
- rR Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
$:v!* 0/ average 平均；平均数；海损
e!+_U C average basic salary 平均基本薪金
(]*otVJ average consumer expenditure 平均消费开支；一般消费开支
>5,nB < average cost 平均成本
F (?A7 average cost of land production 增辟土地平均成本
_FG?zE average daily turnover 平均每日成交额
6gUcoDD average daily wage rate 平均每日工资率
ryk(A m< average expenditure pattern 平均开支模式
.i^aYbB$X average growth rate 平均增长率
6xLLIb y, average net fixed assets 固定资产平均净值
'"# W!p average of relatives 相对价格平均数
zUw=e}?: average price 平均价格
e
MX?x7 average propensity to consume 平均消费倾向；一般消费倾向
XeGtge/}T average propensity to save 平均储蓄倾向；一般储蓄倾向
})zYo 7 average rate 平均率
lwY2zX&%)/ average revenue 平均收入；平均收益
t-, =sV
average stock 平均库存；平均存货
U_1syaY! average yearly rent 平均年租
#q[k"x =c avoidance of double taxation 避免双重课税
*^]lFuX\&E avoidance of tax 避税
