A:
?G<I N) A share Ａ股；甲类股份
% 9)J-B abatement of tax 减税；减扣免税额
gCI'YEx ABN AMRO Bank N.V. 荷兰银行
&: 8 &;vk above-the-line expenditure 线上项目支出；经常预算支出
"$ ;:dfrU above-the-line receipt 线上项目收入；经常预算收入
PH &m s ABSA Asia Limited 南非联合亚洲有限公司
$^ dk>Hj>4 absolute change 绝对数值变更
/ hdl absolute expenditure 实际开支
U .h PC3 absolute guideline figure 绝对准则数字
!7*/lG absolute interest 绝对权益
\)kAhKtG absolute order of discharge 绝对破产解除令
?|YQtY absolute profit margin 绝对利润幅度
MdjMTe s absolute value 实值；绝对值
FdHWF|D absolutely vested interest 绝对既得权益
_u5U> w absorbed cost 已吸收成本；已分摊成本
.JKaC>oX absorption 吸收；分摊；合并
+N&(lj absorption rate 吸收率；摊配率；分摊率
:!FwF65 ACB Finance Limited 亚洲商业财务有限公司
<q=B(J' acceptable form of reciprocity 合理的互惠条件
EPnB%'l\c acceptable rate 适当利率；适当汇率
8gm[Q[
acceptance agreement 承兑协议
6{WT;W>WT: acceptance for honour 参加承兑
640V&<+v acceptor 承兑人；接受人；受票人
TBYL~QQD\C acceptor for honour 参加承兑人
L(S. accident insurance 意外保险
^P`'qfZ Accident Insurance Association of Hong Kong 香港意外保险公会
Fa^]\ : accident insurance scheme 意外保险计划
p}X87Zq accident year basis 意外年度基准
- $/{V&?t accommodation 通融；贷款
!Shh$iz accommodation bill 通融票据；空头票据
r26Wys i~% accommodation party 汇票代发人
>maz t=, account balance 帐户余额；帐户结余
gcF><i6 account book 帐簿
BEx^IQ2 account collected in advance 预收款项
- & r{%7 account current book 往来帐簿
9DE)5/c`v account of after-acquired property 事后取得的财产报告
@6 `@.iZ account of defaulter 拖欠帐目
+c_CYkHJ/ account payable 应付帐款
!Ve3:OZ.nO account payee only [A/C payee only] 只可转帐；存入收款人帐户
UeQ% (f account receivable 应收帐款
J/2p S account receivable report 应收帐款报表
>(a_9l;q account statement 结单；帐单；会计财务报表
Xq^{P2\w1 account title 帐户名称；会计科目
"
N4]e/.V accountant's report 会计师报告
niBpbsO Accountant's Report Rules 会计师报告规则
L]")TQ accounting and auditing procedure 会计与审计程序；会计与核数程序
4`]1W,t Accounting Arrangements 《会计安排》
1_]l|`Po accounting basis 会计基础
e|y~q0Q $ accounting by Official Receiver 破产管理署署长呈交的帐目
w V my`OV/ Accounting Circular 《会计通告》
nzDY!Y accounting class 会计类别
mn` Ae= accounting date 记帐日期；会计结算日期
HEN9D/O= accounting for money 款项核算
NebZGD2K Accounting Officer 会计主任
(Cd `~* 5 accounting period 会计报告期；会计期
,r4af< accounting policy 会计政策；会计方针
a@1gMZc* accounting practice 会计惯例
`r Ql{$9IC accounting principle 会计准则
? GW3E accounting record 会计记录
m!(K accounting report 会计报告
+R$KEGu~0Y Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Ne_>%P|I_ Accounting Society of China 中国会计学会
')<$AMy1 accounting statement 会计报表
5o #8DIal accounting system 会计制度；会计系统
d a9 *>+[ accounting transaction 会计事项；帐务交易
TUr}p aw_ accounting treatment 会计处理
aH~"hB^e accounting year 会计年度
j]^]p; An accretion 增值；添加
p(%x&*) f accrual 应计项目；应累算数目
?OF vGd accrual basis 应计制；权责发生制
<'33!8
G accrual basis accounting 应计制会计；权责发生制会计
$<PVzW,$o accrue 应累算；应计
\ S R accrued benefit 应累算利益
>O=V1 accrued charges 应计费用
2[eY q1f! accrued cumulative preference share dividend 应累算的累积优先股股息
:{2$X|f
3 accrued expenses 应累算费用
x]T;W&s accrued interest payable 应付利息；应计未付利息
u{ / gjv accrued interest receivable 应收利息；应计未收利息
SYx)!n6U accrued right 累算权益
!2}Q9a accruing profit 应累算的利润
e#^by(1@} accumulated fiscal reserve 累积财政储备
>sq9c/}X accumulated profit 累积利润；滚存溢利
;k ]pq 4E accumulated reserve 累积储备
?9A[;j|a0 accumulation of surplus income 累积收益盈余
y5}|Y{5 acquired assets 既得资产
H DOa N acquisition 收购；购置；取得
In2D32"F acquisition cost 购置成本
,zaveQ~l acquisition expenses 购置费用
B %/Pn
2 acquisition of 100% interest 收购全部股权
\Qn8"I83AV acquisition of control 取得控制权
P2kZi=0 acquisition of fixed assets 购置固定资产
huIr*)r&p acquisition of shell “买壳”
~ 5b %~: acquisition price 收购价
%iv'/B8 act of God 天灾
wd * Jq acting partner 执事合伙人
E3qX$|.$/ active market 买卖活跃的市场；交投畅旺的市场；旺市
~MX@-Ff active partner 积极参与的合伙人
^y,ip=<5\3 active trading 交投活跃
3ssio-X actual circulation 实际流通
p"Y= actual cost 实际成本
H Vy^^$ actual expenditure 实际开支；实际支出
0a5P@;" a actual income 实际入息；实际收入；实际收益
'`u1,h actual market 现货市场
YX(%jcj* actual price 现货价；实际价格
~S9nLb:O{ actual profit 实际利润
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Qebb:y actual quotation 实盘；实际价位；实际报价
|%} ?*|- actual year basis 按实际年度计算
4=Z lsp actuals 实货
_1~Sj* actuarial investigation 精算调查
` {p 5SYj actuarial principle 精算原则
&k nnWm" actuarial report 精算师报告
bvG
Vfr " Actuarial Society of Hong Kong 香港精算学会
>vhyKq|g< actuarial valuation 精算师估值
i y 5 actuary 精算师
ZpyRvDz ad referendum agreement 暂定协议；有待覆核的协定
tznT*EQr ad valorem duty 从价税；按值征税
jWz-7BO ad valorem duty system 从价税制
\?Z d UY ad valorem fee 从价费
JcP'+@X" ad valorem tariff 从价关税
nJnan,`W additional allowance 额外免税额
7>'F=}6[Y additional amount for unexpired risk 未过期风险的额外款额
g= .5*'Xlp additional assessable profit 补加应评税利润
c/u;v6 9r additional assessment 补加评税
T>?~eYHXs additional commitment 额外承担
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#5=~ additional commitment vote 额外承担拨款
;S7xJ 'H additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ntT | G0E additional dependent parent allowance 供养父母额外免税额
+J} 41 additional provision 额外拨款
E9i WGSE additional stamp duty 附加印花税
x9= lN^/4 additional tax 补加税罚款；补加税款
-:QyWw/d Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
`#V"@Go adjudged bankrupt 被裁定破产
*VU Xw@ adjudicated bankrupt 裁定破产人
<KpQu%2( adjudication fee 裁定费；评定印花税额手续费；评估契据费
y.Py>GJJ1S adjudication of bankruptcy 裁定破产；宣告破产
C{D2m SS adjudication of insolvency 裁定无力偿还债务
4}CRM# W2 adjusted actual 经调整的实数；调整后的实数
.&Z Vy{uP adjusted current assets 经调整的流动资产；调整后的流动资产
{:Q2 Itsy adjusted figure 经调整的数字；调整后的数额
|Yx8Ez adjusted liabilities 经调整的负债；调整后的负债
ra3WLK adjusted loss 经调整的亏损；调整后的亏损
@ P-7a`3* 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
A28w/ =e7 adjusted profit 经调整的利润；调整后的利润
3O.-'U 1K adjusted surplus 经调整的盈余额；调整后的盈余额
khR3[ju {^ adjusted value 经调整的价值；调整后的价值
I' gnw~ adjustment 调整；修订；理算〔保险〕
"~ /3 adjustment centre 调剂中心
xfzR>NU adjustment lag 调整过程的时间差距；调整时差
u0, ~pJvX adjustment mechanism 调整机制
`'>>[*06:a adjustment of loss 亏损调整
WXM_H0K adjustment process 调整过程；调整程序
#df43_u adjustment range 调整幅度
\=@}( <4 administered exchange rate 受管制汇率
QqDF_ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
-H
\nFJ6+ administration expenses 行政费用
H`P ) administration fee 手续费；行政费
L81"W`? administration in bankruptcy 破产管理
O
Rfl v+ administration order 遗产管理令
-'nx7wnj2 administrator 管理人；遗产管理人
)D^ P~2 administrator of the estate 遗产管理人
z R 4hu o admission of debt 债项承认书
e#seqx admission of proof 接纳债权证明
~ 0[K%]] advance 放贷款项；垫付款项；预支款项；预付款项
8WH> advance account 暂支帐目；预付款帐户
KQqlM advance compensation 预付补偿金
G`n-WP advance from shareholder 股东垫款
`'93J
wYb advance pending reimbursement 预支以待日后付还
/\9Kr;@vk advanced economy 先进经济体系
Z_;' r|c advancement 预付；预付财产
g N[r*:B advances warrant 垫款令
S$#Awen"@ advancing 贷出
n5b
N/ adverse balance 逆差
H\S,^)drJ? adverse exchange 逆汇
29GiNy+ob advertisement addressed to shareholders 在报章刊登的致股东通告
m4iR
'~L} advice for collection 托收通知书
]mc,FlhU@ advice of drawing 提款通知书；汇票通知书
B5cTzY.h- advice of payment 付款通知
, R)[$n Advisory Committee [Securities and Futures Commission]
OJ 2M_q)e 谘询委员会〔证券及期货事务监察委员会〕
e D}Ga4 Advisory Committee on Diversification 经济多元化谘询委员会
4ldN0 _ T5 affidavit 誓章；遗产申报誓章
R[Rs2eS_ affidavit of no receipt 述明无收款的誓章
,To ED affiliate 联号；联营公司；附属公司
Mk? 9`?g. affiliated company 附属公司；联号；联营公司
su VS!}
C affirmation [estate duty] 非宗教式宣誓〔遗产税〕
~UnfS};U affordability 负担能力
6B 8! 2 African Development Bank [AfDB] 非洲开发银行
8_ uDxd after-acquired property 事后取得的财产
;8A_- $ after-hours dealing 市后交易
H$;\TG@, after-tax profit 税后盈利；税后利润；税后溢利
,"/_G agency agreement 代理协议
]
=D+a& agency expenses 代理机构的开支
/; _"A)0 agency fee 代理费
!>+
0/ Agency Law 《代理法》
e0q a ~5 agent 代理人；承销人
HG^8&uh] agent of company 公司代理人
hk=+t&Y<H agent's fee 代理人费；经纪费
D&'".N,} aggregate 总计；总数；总体数字
[:o#d`^ aggregate amount 总款额；总额
~5|a9HV: aggregate assets and liabilities 总体资产与负债
^mGT ZxO aggregate at constant price 按固定价格计算的总体数字
_V;J7Vz aggregate demand 总需求
wjl? @K
aggregate gross position 总持仓量
Kb}N!<Z* aggregate limit 总限额
4b#YpK$7U aggregate of salaries tax 合计薪俸税
}A#FGH + aggregate performance 总体表现；总体业绩
>?kt3.IQ!X aggregate supply 总体供应
qjWgyhL aggregate surplus 总盈余
JmBYD[h, aggregate total 整体总额
*)w
8fq aggregate value 总值；合计价值
J:>TV.TP aggregated basis 合计基准
xS.0u"[ aggregated net chargeable income 合计应课税入息实额
u/MIB`@, aggregation 合并计算；合计；总和
* T-XslI aggregation of incomes of husband and wife 夫妇入息合并计算
*8Lym,] aggregation of property 财产的总和
kTzZj|l^\ agio 差价；贴水
iCH Z{<k 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》
#*~ ( Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
.1}u 0IbJ 《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》
sC#Ixq'ls7 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
(d ( whlF 《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》
M,9WF)p)V Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
0t9G $23 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Fm@GU agreement for a settlement 授产协议
LR^b?.#> agreement for assignment 转让协议
IuTTMAt agreement for sale 售卖协议；买卖协议
LvR=uD agreement for sale and purchase 买卖协议
55AG>j&41 agreement for the payment of interest 支付利息协议
[fb -G5x agreement for the repayment of money 还款协议
|[qI2-e l? agreement of reinsurance 再保险协议
aw, 8'N) Agricultural Bank of China 中国农业银行
B1GSZUd^?0 air passenger departure tax 飞机乘客离境税
)~J/,\ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
&K7g8x"x. airport tax 机场税
L t*H|9 alcohol duty 酒精税
A h"Rx A alienation 让与；让渡；转让
!ine|NM alimony 生活费；赡养费
f(3#5288 All Ordinaries Index [AOI] 所有普通股指数
&38Fj 'l all risks 全险；综合险
lmod8B All Sales Record for Stock Market 《股票市场成交报告》
3:C *'@ Allied Capital Resources Limited 新联财务有限公司
MXhS\vF#m all-items index [Consumer Price Index] 总指数〔消费物价指数〕
9|go`^*. allocation letter 拨款信件
/E*P0y~KTW allocation of fund 分配款项；预留款项
)~Q$ tM` allocation of profit 利润分配；溢利分配
s^AYPmR6 allocation warrant 拨款令
,7'l$-r l allotment 分配；配股
w0.#/6 allotment notice 股份配售通知；配股通知
0D\FFfs allotment of shares 股份分配
f[z#=zv allowable 可获宽免；免税的
3U} z?gP[ allowable business loss 可扣除的营业亏损
CfV z' allowable expenses 可扣税的支出
{d3r>Ub)7d allowance 免税额；津贴；备抵；准备金
=\q3; 5[ allowance for debts 债项的免税额
rsIjpPa allowance for depreciation by wear and tear 耗损折旧免税额
^RY_j>i allowance for funeral expenses 殡殓费的免税额
UgUW4x'+ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
jW6@U%[!b allowance for repairs and outgoings 修葺及支出方面的免税额
xX&*&RP Z allowance to debtor 给债务人的津贴
t%/5$<!b alteration of capital 资本更改
Qdtfi1_Y1 alternate trustee 候补受托人
";GLX%C!{@ amalgamation 合并
9eV@v ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ld3,)ZY ambit of charges 征税范围；收费范围
oc15!M3$ amended valuation 经修订的估值
D3jP hPy. American Commodities Exchange 美国商品交易所
UH)A n:9 American Express Bank Limited 美国运通银行
Z(V 4"x7F American Stock Exchange 美国证券交易所
pI h@!C amortization 摊销
[ 6c{t amount due from banks 存放银行同业的款项
>si<VCO amount due from banks abroad 存放海外银行同业的款项
2Aff3]-:Gd amount due from holding companies 控股公司欠款
<|.M]]}j amount due from local banks 存放本港银行同业的款项
kQj8;LU amount due to banks 银行同业的存款
H6~QSe0l amount due to banks abroad 海外银行同业的存款
&)wQ|{P~k amount due to holding companies 控股公司存款
v7g-M amount due to local banks 本港银行同业的存款
C[[z3tn amount due to outport banks 外埠银行同业的存款
q-uYfXZ{j amount for note issue 发行纸币的款额
y(q1~73s amount of bond 担保契据的款额
]CTu | amount of consideration 代价款额
#-@dc amount of contribution 供款数额
[@/G?sAQm\ amount of indebtedness 负债款额
04,]upC${W amount of principal of the loan 贷款本金额
R=E )j^<F amount of rates chargeable 应征差饷数额
9 'T(Fc amount of share capital 股本额
)2R:P`U amount of sums assured 承保款额
Z'u`)jR amount of variation 变动幅度
rMI:zFS amount of vote 拨款数额
GSMP)8 W amount payable 应付款额
LNr2YRpyz amount receivable 应收款额
8I@_X~R Amsterdam Stock Exchange 阿姆斯特丹证券交易所
(+9@j( analysis 分析
D,J's(wd ancillary risk 附属风险
}F^c*xt[ annual account 周年帐目；周年帐目报表；年度决算；年结
aE:fMDS|x annual accounting date 年结日期
&gq\e^0CRZ annual allowance 每年免税额；年积金；年度津贴；年津
1 W; +hXx annual balance 年度余额
T,;6q!s= annual disposable income 每年可动用收入
inp= - annual estimates 周年预算
;8U NM annual fee 年费
`f b}cJU a annual general meeting 周年大会
s'i1!GNF
B annual growth rate 年增率；每年增长率
thkL< annual long-term supplement 长期个案每年补助金
9g>ay-W[( annual pensionable emolument 可供计算退休金的年薪
0 C0iA p annual report 年报
cnI!}Bu Annual Report on the Consumer Price Index 《消费物价指数年报》
_7 n+j annual return 周年报表；周年申报表；每年报税表格
>WDb89kC= Annual Return Rules 《周年报表规则》
SA}]ZK P annual review of consumer prices 每年消费物价回顾
MF=@PE][ annual roll-forward basis 逐年延展方式
$rf5\_G,96 annual salary 年薪
==c\* o annual statement 年度报表；年度决算表
l'$Am uGj 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
^gNAGQYA annuitant 年金受益人
|JrG?:n annuity 年金
Z>o 20uA annuity contract 年金合约
FCOS gE U annuity on human life 人寿年金
"4I`.$F%O( antecedent debt 先前的债项
WM9QC5 9 ante-dated cheque 倒填日期支票
eoow]me anticipated expenditure 预期开支
i 1 anticipated net profit 预期纯利
&L+u]&!6C anticipated revenue 预期收入
U|iSJ% K anti-inflation measure 反通货膨胀措施
]2tX'=X anti-inflationary stance 反通货膨胀立场
.vwOp*3\ apparent deficit 表面赤字
=:5yRP apparent financial solvency 表面偿债能力
U+nwLxe' apparent partner 表面合伙人
jH \@Oc;7 application for personal assessment 个人入息课税申请书
hYF<W n3L application of fund 资金应用
xUj[ d(q application to release as liquidator and to destruct the books of accounts and documents
x"*u98&3 申请免除清盘人职务及毁灭帐簿与文件
z%]~^k8 appointed actuary 委任精算师
ZSHc@r*> appointed auditor 委任核数师；委任审计师
UiW( /L appointed trustee 委任的受托人
Kh3*\x T appointer 委任人
bp; ) * apportioned pro rata 按比例分摊
N!$y`nwiw' apportionment 分配；分摊
IaN|S|n~ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
C
< ]rY apportionment formula 分摊方程式
0;o`7f apportionment of estate duty 遗产税的分摊
(%\N-[yZ appraisal 估价；评估
eBG7 ]u,Q appreciable growth 可观增长
2v yB [( appreciable impact 显着影响
i v\?TAZC appreciable increase 可观增长
*h$Dh5%P appreciation 增值；升值
.~C*7_ appreciation against other currencies 相对其他货币升值
oE)tK1>;H appreciation of the exchange value of Hong Kong dollar 港元汇值上升
fXO"Mr1 appreciation tax 增值税
irpO(>LK appropriation 拨款；拨用；拨付
fok OjTE appropriation account 拨款帐目
6?z&G6 Appropriation Bill 拨款法案
QD q 2< appropriation-in-aid system 补助拨款办法
G+=&\+{#4 approved assets 核准资产
8la.N* approved basket stock 认可一篮子证券
E WOn" approved budget 核准预算
uB0/H=<H approved charitable donation 认可慈善捐款
y~''r%] approved charitable institution 认可慈善机构
NSj }?hz approved currency 核准货币；认可货币
g,mcxX O approved estimates 核准预算
~%(r47n approved estimates of expenditure 核准开支预算
61b,+'- approved overseas insurer 核准海外保险人
;OE{& approved overseas trust company 核准海外信托公司
NC|&7qQ approved pooled investment fund 核准汇集投资基金
|$^,e%bE approved provident fund scheme 认可公积金计划
X 1^f0\k approved provision 核准拨款
l 8n#sGA % approved redeemable share 核准可赎回股份
8K7zh.E approved regional stock 认可地区性证券
$]!uX& approved retirement scheme 认可退休金计划
}[$ C=| > approved subordinated loan 核准附属贷款
A\k@9w\Ll; arbitrage 套戥；套汇；套利
% ;09J arbitrageur 套戥者；套汇者
8kX3.X` arbitrary amount 临时款项
ct fKxGH arrangement 措施；安排；协定
DSD#', arrears 欠款
T&6{|IfM_ arrears of pay 欠付薪酬
:>;-uve8' arrears of revenue 逾期未收税款；逾期未收的帐项
WSKG8JT^| articles of association 组织章程；组织细则；组织章程细则
,r +=>vre Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
kjJ\7x6M ascertainment of profit 确定利润
rN8 ZQiJC "Asia Clear" “亚洲结算系统”
'9]%#^[Q Asia Commercial Bank Ltd. 亚洲商业银行有限公司
wl mi&kq Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
4f'WF5S/}8 Asian Development Fund [ADF] 亚洲发展基金
:/K 'P`JaL Asian dollar bond 亚洲美元债券
Ds$FO}KD{ Asian dollar market 亚洲美元市场
}|& M@Up Asian dollar rate 亚洲美元利率
Y?R;Y:u3Z Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
p;U[cGHC Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
ycIT=AFYqd asked price 沽盘；喊价；索价；卖方报价
@| qnD assessable income 应评税入息
`N;u# z assessable loss 应评税亏损
L*11hyyk assessable profit 应评税利润
;Hv#SRSz assessable value 应评税值
/ <Zy-+3 assessed profit 估定利润
v5RS <?o assessed value 经评估价值
_LxV) assessment 评税；评定；估价；评税单
v93+<@ Z assessment number 评税编号；估价编号
-|:7<$2#I assessment of additional tax 补加税评税
<~<I K=n assessment of performance 业绩评估；实绩评价
aG?'F`UQ Assessor 评税主任
kT [ ]^Jtc asset price bubbles 资产价格泡沫
Y6W3WPs( asset-backed securities 具资产保证的证券
rM/*_0[`d assets accretion 资产增值
KSM e#Qnw assets and liabilities 资产与负债
`LVXK|m+ $ assets betterment statement 资产递增表；资产改进表
ZZ)bTLu assets lending 实物放款；有抵押贷款
#$e~ o}(r assets of the company passing on the death 死者去世时转移的公司资产
*Iyv${ assets pledged as security for liabilities 用作负债抵押的资产
Oh5(8.<y assets portfolio 资产投资组合
=3 }@\f# assets price 资产价格
{y) s85:t assets quality 资产质素
v$owG-_>< assets realization 资产变现
:DR
G=-M assets refinancing arrangement 资产再集资安排
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assets securitization 资产证券化
WB"$NYB assets situated outside Hong Kong 在香港以外地方的资产
tlA4oVII assets stripping 削减资产；拆卖资产
N"2P&Ho] assets value 资产值
hm&{l|u{RU assignee 承让人
kS8srT
/H assignment 转让；转让书；转让契
vWXj 6} assignment of interest 权益转让
tt6E lP|D assignment of letters patent and trade mark 专利证书及商标转让
2sk^A
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Cx}
Yp- assignment right 转让权
oy;N 3 assignor 转让人
WIQt5=- associate 有联系的人；有关连人士；相联者；合伙人；联系人
69`9 !heu Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
l)Q,*i associate member 附属会员
bv)E>%Yy associated body corporate 相联法人团体
p}}}~ lC/ associated company 相联公司；联属公司
_+T;4U' p associated corporation 相联法团
*;1 G+Q# Association of Chartered Certified Accountants [ACCA] [United Kingdom]
#J q@p_T" 公认会计师公会〔英国〕
- $.$6"] Association of Futures Exchange Brokers 香港期货经纪协会
^{zwIH2I] Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
k9w<0h 3 association of underwriters 承保人组织
] j}zN2[A assumption of control 接管
9c} LG5 assurance 担保；保险；转易；转易书
\@:pWe assurance of interest 权益的转易
Q{Jz;6" at 19XX price 按一九ＸＸ年价格计算
v'Tk Kwl at a discount 按赔价计算；按贴水价格计算；打折扣
Z =L' [6 at a premium 按溢价计算；按升水价格计算
4 9@
pA- at call 通知付款；按通知
R5H
UgI at constant market price 按固定市价计算
u> %r( at constant price 按固定价格计算
?MPM@ 9 at cost 按成本计算
yaa+j8s] at current market price 按当时市价计算；按现时市价计算
BO#f z q% at current price 按当时价格计算；按现时价格计算
6T;C+Y$ at factor cost 按要素成本计算；按生产要素成本计算
lF 8B+ at money-of-the-day price 按付款当日价格计算
Ra;e#)7 X at or better 按指定或较佳价位〔买卖指令〕
U-Fr[1I6p at par 按面值计算；平价
q@8Rlc& at sight 见票即付
TXH: + m c at the close 按收市盘
#O Jsu at the opening 按开市盘
SdYES5aES attestation 见证；见证条款
:{E 3H3 at-the-money option 平价期权
Vj:)w<] , attorney 受权人；受托代表人
7Aq4YjbX attornment 新拥有人承认书
]zhFFq` attributable profit 可归属利润
^pKC0E[% attributable share value 可归属股份价值
o{ f n} Auckland Stock Exchange 奥克兰证券交易所
X:j&+d2g0/ auction 拍卖
?P4` auctioneer 拍卖商
Y\%R6/Gj|u audit 审计；核数
&+J5GHt@ Audit Commission 审计署
F<Z "W}I+6 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
o//N"S.) 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〕
kVe^g]F audit review 帐目审查
s><RL]+{G+ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
+7sdQCO(Co audited account 审计帐目；经审计的帐目
&julw;E audited annual account 经审计的周年帐目
~5:]Oux audited balance sheet 经审计的资产负债表
%[B &JhT auditor 核数师；核数主任；审计师
sq@Eu>Ng(X auditor's certificate 核数师证明书；审计师证明书
5\S)8j `8 auditor's report 核数师报告；审计师报告
4T G g`$e; Aussie bond 澳元债券
w44{~[0d4 austerity budget 紧缩预算
E IsA2 f Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
pE^L Qi Australia All Ordinaries Index 澳洲所有普通股票指数
oH xaa>C> Australian Dollar [AUD] 澳元
f dck/|`t Australian Options Market 澳大利亚期权市场
xPq3Sfg`A Australian Securities Commission 澳洲证券事务监察委员会
''?.6r Australian Society of Certified Practising Accountants 澳洲执业会计师公会
~N>[7I" * Australian Stock Exchange 澳大利亚证券交易所
3-h u'xSU Austrian Schilling [ATS] 奥地利先令
?N,a {#w authentication 认证；鉴证
2a (w7/W: authority to purchase 委托购买证；委购书
}]=b%CPJh+ authorization 认可；核准；授权；授权书
f|m.v
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Lyt6 DvAp" authorization by instruction 指令授权
XFG]%y=/6
authorization by warrant 令状授权
\%m R* J+ authorization of unit trust 单位信托的认可
RgRyo
authorized agent 指定代理人
e@L+z authorized capital 法定资本
-x:Wp*, authorized clerk 出市员
O >n L ;I authorized dealer 认可交易商
nUs) authorized financial institution 认可财务机构
QI0ARd S authorized fund 认可基金
z]gxkol\ authorized fund house 获授权的基金公司；认可基金公司
E4T?8TO$o% authorized institution 认可机构
L((z;y>q| authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
wAF>C[ <\ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
96}/;e]@ authorized insurer 获授权保险人；获认可承保人
`w[0q?}"` authorized investment 特准投资项目
FGy7KVR authorized person 获授权人
AWh{dM authorized representative 获授权代表
xZGR<+t authorized share capital 法定股本
6X7r =w automated quotation system 自动报价系统
}{bO ~L7 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
PcM:0(,G 自动交易系统〔香港期货交易所有限公司〕
>^+Q`"SN automatic adjustment mechanism 自动调整机制
>| .jG_s automatic adjustment system 自动调整系统
h'MX{Wm. Automatic Clearing House 自动票据交换所
}1:jM_H)k automatic exchange rates accumulation system 自动化汇率累集系统
}x~|XbG Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
<!5N=- automatic teller machine [ATM] 自动柜员机
!+U#^ 2Gz autopay 自动转帐
wD22@uM#] available assets 可用资产
rnmWw # available fiscal reserve 现存财政储备
31w?bx !Pp available profit 可用利润
Y0&w;P Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
^%IKlj- E average 平均；平均数；海损
qf4|!UR{ average basic salary 平均基本薪金
&7E 0H{ average consumer expenditure 平均消费开支；一般消费开支
MCz +l0 average cost 平均成本
Pkc4=i,`A average cost of land production 增辟土地平均成本
|os2@G$ average daily turnover 平均每日成交额
xot q$r average daily wage rate 平均每日工资率
M}(4> W average expenditure pattern 平均开支模式
QTcngv[ average growth rate 平均增长率
R?Iv<(I average net fixed assets 固定资产平均净值
$v-lG( average of relatives 相对价格平均数
&fiDmUxj average price 平均价格
4y>G6TD^ average propensity to consume 平均消费倾向；一般消费倾向
'9$xOrv average propensity to save 平均储蓄倾向；一般储蓄倾向
[GU!],Y average rate 平均率
qe`W~a9x average revenue 平均收入；平均收益
cvn,&G -` average stock 平均库存；平均存货
|n01T_Z)P average yearly rent 平均年租
je_ 77G(F avoidance of double taxation 避免双重课税
b]hRmW avoidance of tax 避税
